Harder Services, Inc. v. Commissioner

How courts have described this case

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

• denying a deduction for a repurchase which was not dictated by outside forces and was not done in the face of a threat to corporate survival

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Markham & Brown, Inc. v. United States
  Fifth Circuit· 1981-06-25· cited 15×
• Frederick Weisman Co. v. Commissioner
  U.S. Tax Court· 1991-11-20· cited 12×
• Chrysler Corp. v. Commissioner
  Sixth Circuit· 2006-02-08· cited 10×
• Stokely-Van Camp, Inc. v. United States
  Court of Claims· 1990-11-02· cited 7×
• Chrysler Corporation v. Commissioner Of Internal Revenue
  Sixth Circuit· 2006-02-08· cited 4×
• Payte v. United States
  N.D. Texas· 1979-01-08· cited 1×

Cites

17 cases in this archive are cited by this case.

• United States v. Gilmore
  Supreme Court· 1963-02-18· cited 685×
• United States v. Philip K. Smith, United States of America v. McIver & Smith Fabricators, Inc.
  Fifth Circuit· 1969-11-17· cited 74×
• American Equitable Assur. Co. of New York v. Helvering
  Second Circuit· 1933-12-11· cited 49×
• Bos Lines, Inc., Transferee v. Commissioner of Internal Revenue, Bos Lines, Inc., Transferee of the Transferee v. Commissioner of Internal Revenue
  Eighth Circuit· 1965-12-30· cited 30×
• Turnbull, Inc., Transferee (Formerly J. Gordon Turnbull, Inc.) v. Commissioner of Internal Revenue
  Fifth Circuit· 1967-03-22· cited 28×
• Texsun Supply Corp. v. Commissioner
  U.S. Tax Court· 1951-09-27· cited 27×
• Five Star Manufacturing Company v. Commissioner of Internal Revenue
  Fifth Circuit· 1966-01-21· cited 24×
• Estate of Meade v. Commissioner
  Fifth Circuit· 1974-02-07· cited 19×
• H. And G. Industries, Inc. And Subsidiaries v. Commissioner of Internal Revenue
  Third Circuit· 1974-04-18· cited 14×
• Jim Walter Corporation v. United States
  Fifth Circuit· 1974-07-31· cited 14×
• Five Star Mfg. Co. v. Commissioner
  U.S. Tax Court· 1963-05-21· cited 13×
• H. & G. Industries, Inc. v. Commissioner
  U.S. Tax Court· 1973-04-30· cited 13×
• Kaufmann Department Stores Securities Corp. v. Commissioner
  Third Circuit· 1944-08-04· cited 11×
• Capitol Indemnity Insurance Company v. Commissioner of Internal Revenue
  Seventh Circuit· 1956-10-26· cited 7×
• Capitol Indem. Ins. Co. v. Commissioner
  U.S. Tax Court· 1955-10-28· cited 6×
• Kamen Soap Products Co. v. Commissioner
  Second Circuit· 1956-03-08· cited 6×
• Gator Oil Co. v. Commissioner
  U.S. Tax Court· 1976-04-26· cited 3×