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.

• receipt when payments made to escrow set up by taxpayer

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• Nannie Carr Harris, Incompetent, and Robert A. Eubanks, Guardian v. Commissioner of Internal Revenue
  Fourth Circuit· 1973-05-04· cited 11×
• Anastasio v. Commissioner
  U.S. Tax Court· 1977-02-16· cited 11×

Cites

16 cases in this archive are cited by this case.

• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Commissioner v. Estate of Bosch
  Supreme Court· 1967-06-05· cited 1,739×
• Commissioner v. Tower
  Supreme Court· 1946-02-25· cited 1,043×
• Burnet v. Harmel
  Supreme Court· 1932-11-07· cited 980×
• Avery v. Commissioner
  Supreme Court· 1934-04-30· cited 193×
• H. O. Williams and Mrs. Ada L. Williams v. United States
  Fifth Circuit· 1955-02-11· cited 85×
• United States v. Pfister
  Eighth Circuit· 1953-06-29· cited 63×
• Deupree v. Commissioner
  U.S. Tax Court· 1942-11-24· cited 57×
• Helvering v. Gordon
  Eighth Circuit· 1937-01-29· cited 45×
• Basila v. Commissioner
  U.S. Tax Court· 1961-04-20· cited 43×
• Hamilton National Bank of Chattanooga v. Commissioner
  Board of Tax Appeals· 1933-10-03· cited 19×
• Oliver v. United States
  E.D. Arkansas· 1961-05-05· cited 14×
• 10-42 Corp. v. Commissioner
  U.S. Tax Court· 1971-01-06· cited 14×
• Glenn v. Penn
  Sixth Circuit· 1958-01-03· cited 11×
• Rhodes v. United States
  W.D. South Carolina· 1965-07-30· cited 10×
• Williams v. United States
  D. Montana· 1960-05-13· cited 7×