Groman v. Commissioner

How courts have described this case

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

• “[W]hen an exclusive definition is intended the word ‘means’ is employed, * * * whereas here the word used is ‘includes.’”
• “when an exclusive definition is intended the word ‘means’ is employed, . . . whereas here the word used is ‘includes’ ”
• “[W]hen an exclusive definition is intended the word ‘means’ is employed, * * * whereas here the word used is ‘includes.’ ”
• “[W]hen an exclusive definition is intended the word ‘means’ is employed .... ”
• “When an exclusive definition is intended the words ‘means’ is employed.”
• “When an exclusive definition is intended the words ‘means’ is employed.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

66 cases in this archive cite this case; the 20 most cited are listed.

• Burgess v. United States
  Supreme Court· 2008-04-16· cited 267×
• Drawbridge Special Opportunities Fund LP v. Barnet
  Second Circuit· 2013-12-11· cited 78×
• Potash Co. of America v. International Minerals & Chemical Corp.
  Tenth Circuit· 1954-07-03· cited 51×
• American Potash & Chemical Corporation v. The United States
  Court of Claims· 1968-07-17· cited 35×
• Walter F. Vorbleski and Florence Vorbleski v. Commissioner of Internal Revenue
  Third Circuit· 1978-12-01· cited 34×
• June M. Carlberg, by Vida M. Frick, Guardian v. United States
  Eighth Circuit· 1960-08-12· cited 33×
• Pearson v. McGraw
  Supreme Court· 1939-12-04· cited 30×
• United States v. DiCristina
  Second Circuit· 2013-08-06· cited 25×
• M. v. Marine Co. v. State Tax Commission
  Supreme Court of Missouri· 1980-10-15· cited 25×
• Berman v. Neo@Ogilvy LLC
  Second Circuit· 2015-09-10· cited 19×
• Illinois Water Service Co. v. Commissioner
  U.S. Tax Court· 1943-12-24· cited 16×
• Arden S. Heverly and Sophia S. Heverly v. Commissioner of Internal Revenue
  Third Circuit· 1980-05-25· cited 15×
• Weicker v. Howbert
  Tenth Circuit· 1939-03-27· cited 12×
• Commissioner of Internal Revenue v. First Nat. Bank
  Third Circuit· 1939-06-17· cited 12×
• Maine Steel, Inc. v. United States
  D. Maine· 1959-06-23· cited 12×
• H.J. Heinz Co. & Subsidiaries v. United States
  Federal Claims· 2007-05-25· cited 12×
• Bedford v. Commissioner
  U.S. Tax Court· 1943-12-22· cited 11×
• Estate of Crafts v. Commissioner
  U.S. Tax Court· 1980-09-25· cited 11×
• Verble v. Morgan Stanley Smith Barney, LLC
  E.D. Tennessee· 2015-12-08· cited 11×
• Commissioner of Internal Revenue v. Freund
  Third Circuit· 1938-06-22· cited 9×

Cites

5 cases in this archive are cited by this case.

• Pinellas Ice & Cold Storage Co. v. Commissioner
  Supreme Court· 1933-01-09· cited 390×
• Helvering v. Minnesota Tea Co.
  Supreme Court· 1935-12-16· cited 195×
• John A. Nelson Co. v. Helvering
  Supreme Court· 1935-12-16· cited 110×
• Helvering v. Watts
  Supreme Court· 1935-12-16· cited 75×
• G. & K. Manufacturing Co. v. Helvering
  Supreme Court· 1935-12-16· cited 37×

Other cases named Groman v. Commissioner

3 other CourtListener records share this case name.

• Groman v. Commissioner
  Supreme Court· 1937-05-24
• Groman v. Commissioner
  Supreme Court· 1937-12-06
• Groman v. Commissioner
  Supreme Court· 1937-07-01