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.

• “substance over form,” “step transaction”

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• Gulfstream Land & Development Corp. v. Commissioner
  U.S. Tax Court· 1979-01-22· cited 74×
• Estate of Durkin v. Commissioner
  U.S. Tax Court· 1992-11-18· cited 51×
• Goldfine v. Commissioner
  U.S. Tax Court· 1983-05-09· cited 29×
• James E. And Frances J. Allison v. The United States
  Federal Circuit· 1983-03-07· cited 25×
• Durand A. Holladay and Blanche F. Holladay v. Commissioner of Internal Revenue
  Fifth Circuit· 1981-07-09· cited 22×
• Holladay v. Commissioner
  U.S. Tax Court· 1979-06-25· cited 22×
• Hamilton v. United States
  Court of Claims· 1982-08-25· cited 19×
• Mary K.S. Ogden v. Commissioner of Internal Revenue
  Fifth Circuit· 1986-04-25· cited 17×
• Sandra K. Shockley v. Commissioner of Internal Revenue
  Eleventh Circuit· 2017-10-03· cited 15×

Cites

9 cases in this archive are cited by this case.

• Lagreide v. Commissioner
  U.S. Tax Court· 1954-12-22· cited 73×
• Emory K. Crenshaw, as of the Estate of Frances Wood Wilson, Deceased v. United States
  Fifth Circuit· 1972-01-14· cited 46×
• Orrisch v. Commissioner
  U.S. Tax Court· 1970-12-02· cited 46×
• Gilford v. Commissioner of Internal Revenue
  Second Circuit· 1953-02-05· cited 41×
• Demirjian v. Commissioner
  U.S. Tax Court· 1970-09-01· cited 40×
• Donald L. Evans and Joan Evans v. Commissioner of Internal Revenue
  Seventh Circuit· 1971-08-20· cited 33×
• Evans v. Commissioner
  U.S. Tax Court· 1970-01-19· cited 30×
• Hyman Smith and Lillian Smith v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Morris Smith and Esther Smith
  Seventh Circuit· 1964-05-06· cited 29×
• Henry Kinney and Anita Kinney v. United States
  Fifth Circuit· 1966-03-29· cited 12×