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.

• payments by former husband for utilities on a family home were alimony when divorce decree did not fix certain portion of payments as child support
• \It is well settled that this Court will not consider issues raised for the first time on brief when to do so prevents the opposing party from presenting evidence or arguments that might have been presented if the issue had been timely raised.\

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• Ware v. Commissioner
  U.S. Tax Court· 1989-06-13· cited 48×
• Marriage of Erickson v. Erickson
  Supreme Court of Minnesota· 1989-12-22· cited 5×

Cites

28 cases in this archive are cited by this case; the 20 most cited are listed.

• Commissioner v. Estate of Bosch
  Supreme Court· 1967-06-05· cited 1,739×
• Commissioner v. Lester
  Supreme Court· 1961-05-22· cited 348×
• Daine v. Commissioner of Internal Revenue
  Second Circuit· 1948-06-02· cited 106×
• Daine v. Commissioner
  U.S. Tax Court· 1947-07-09· cited 95×
• Richard R. Riss, Sr. v. Commissioner of Internal Revenue
  Eighth Circuit· 1973-04-19· cited 86×
• Van Vlaanderen v. Commissioner of Internal Revenue
  Third Circuit· 1949-05-27· cited 51×
• Van Vlaanderen v. Commissioner
  U.S. Tax Court· 1948-04-28· cited 51×
• Theatre Concessions, Inc. v. Commissioner
  U.S. Tax Court· 1958-01-31· cited 49×
• Gordon v. Commissioner
  U.S. Tax Court· 1978-07-11· cited 44×
• Johnson v. Commissioner
  U.S. Tax Court· 1966-03-10· cited 39×
• Newman v. Commissioner
  U.S. Tax Court· 1977-07-11· cited 38×
• Rousku v. Commissioner
  U.S. Tax Court· 1971-06-21· cited 36×
• Segal v. Commissioner
  U.S. Tax Court· 1961-04-24· cited 27×
• Benton v. King
  Court of Appeals of Kentucky· 1923-05-22· cited 27×
• Chester v. Graves
  Court of Appeals of Kentucky· 1914-05-27· cited 26×
• Turkoglu v. Commissioner
  U.S. Tax Court· 1961-06-20· cited 25×
• Rogers v. Biggstaff's
  Court of Appeals of Kentucky· 1917-06-19· cited 20×
• Estate of Gillespie v. Commissioner
  U.S. Tax Court· 1980-12-10· cited 16×
• Louis J. Krakoff, of the Estate of Anna Krakoff, Deceased v. United States
  Sixth Circuit· 1971-04-01· cited 12×
• Wilson v. Commissioner
  U.S. Tax Court· 1967-10-16· cited 10×