Graham v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• applying collateral estoppel to bar the taxpayers' claims previously litigated in the Tax Court
• applying collateral estoppel to bar the taxpayers’ claims previously litigated in the Tax Court
• applying collateral estoppel to bar the taxpayers’ claims previously litigated in the Tax Court

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Vallone v. Commissioner
  U.S. Tax Court· 1987-04-06· cited 86×
• Furst v. United States
  Court of Claims· 1982-04-21· cited 42×
• McQuade v. Commissioner
  U.S. Tax Court· 1985-01-31· cited 18×
• Liquid Paper Corp. v. United States
  Court of Claims· 1983-04-14· cited 6×

Cites

16 cases in this archive are cited by this case.

• Parklane Hosiery Co. v. Shore
  Supreme Court· 1979-01-09· cited 4,229×
• Montana v. United States
  Supreme Court· 1979-02-22· cited 3,633×
• Commissioner v. Sunnen
  Supreme Court· 1948-04-19· cited 2,464×
• Blonder-Tongue Laboratories, Inc. v. University of Illinois Foundation
  Supreme Court· 1971-05-03· cited 2,250×
• Cromwell v. County of Sac
  Supreme Court· 1877-04-16· cited 2,216×
• T. J. Starker v. United States
  Ninth Circuit· 1979-08-24· cited 144×
• Estate of Ming v. Commissioner
  U.S. Tax Court· 1974-07-15· cited 66×
• Petition for Naturalization of Antonio Olegario v. United States
  Second Circuit· 1980-07-16· cited 50×
• Estate of Stahl v. Comm'r
  U.S. Tax Court· 1969-06-30· cited 21×
• Lan Jen Chu and Grace Y. P. Chu v. Commissioner of Internal Revenue
  First Circuit· 1973-11-02· cited 15×
• Unnamed case
  Seventh Circuit· 1971-05-27· cited 11×
• Bank of Heflin, Heflin, Alabama v. Landmark Inns of America, Inc., Etc., Charles W. Luedtke
  Fifth Circuit· 1979-10-10· cited 9×
• Vela v. Alvarez
  S.D. Texas· 1981-02-13· cited 7×
• Friends for All Children, Inc. v. Lockheed Aircraft Corp.
  District of Columbia· 1980-08-21· cited 4×
• Benjamin I. Davis and Mollie M. (Myrtle S.) Davis v. Commissioner of Internal Revenue
  Sixth Circuit· 1974-02-06· cited 2×
• June L. Myers v. United States
  Ninth Circuit· 1980-02-11· cited 2×