Harris v. Commissioner

How courts have described this case

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

• \[O]ne litigant cannot write into the law limitations on the jurisdiction of the Court as to the other party by his own regulations.\

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• Casanova Co. v. Commissioner
  U.S. Tax Court· 1986-07-28· cited 56×
• Orenduff v. Commissioner
  U.S. Tax Court· 1968-01-04· cited 26×

Cites

3 cases in this archive are cited by this case.

• Comas, Inc. v. Commissioner
  U.S. Tax Court· 1954-10-08· cited 29×
• Missouri P. R. Co. v. Commissioner
  Board of Tax Appeals· 1934-05-01· cited 11×
• Molly--'es Doll-outfitters, Inc. v. Commissioner
  Board of Tax Appeals· 1938-07-08· cited 9×