Heiner v. Crosby

How courts have described this case

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

• noting that \forced sales\ do not signify fair market value

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• McGuire v. Commissioner
  U.S. Tax Court· 1965-09-13· cited 79×
• Duncan Industries, Inc., etc. v. Commissioner
  U.S. Tax Court· 1979-11-15· cited 79×
• Hazeltine Corp. v. Commissioner of Internal Revenue
  Third Circuit· 1937-04-08· cited 72×
• Interfirst Bank Dallas, N.A. v. Risser
  Court of Appeals of Texas· 1987-08-19· cited 57×
• Alabama By-Products Corporation v. George D. Patterson, District Director of Internal Revenue
  Fifth Circuit· 1958-08-29· cited 56×
• Central Trust Co. v. United States
  Court of Claims· 1962-07-18· cited 34×
• Publicker v. Commissioner of Internal Revenue
  Third Circuit· 1953-08-19· cited 31×
• Amerada Hess Corp. v. Commissioner
  Third Circuit· 1975-05-13· cited 31×
• Laird v. Commissioner of Internal Revenue
  Third Circuit· 1936-08-21· cited 30×
• Champlin v. Commissioner
  Tenth Circuit· 1934-04-11· cited 25×
• Bankers Trust Co. v. United States
  Court of Claims· 1975-07-11· cited 25×
• White Farm Equipment Co. v. Commissioner
  U.S. Tax Court· 1973-11-14· cited 17×
• Frizzelle Farms, Inc. v. Commissioner
  U.S. Tax Court· 1974-03-13· cited 16×
• George E. Johnson and Sylvia v. Johnson v. Commissioner of Internal Revenue
  Ninth Circuit· 1982-03-26· cited 15×
• Wood v. United States
  Court of Claims· 1939-11-06· cited 15×
• John C. Cutler Association v. De Jay Stores
  Utah Supreme Court· 1955-01-26· cited 14×
• Commissioner v. Marshman
  Sixth Circuit· 1960-05-31· cited 14×
• United States v. Phillips
  Third Circuit· 1928-01-24· cited 12×
• Unnamed case
  Third Circuit· 1975-05-13· cited 11×
• Logan v. Commissioner of Internal Revenue
  Second Circuit· 1930-05-19· cited 11×

Cites

4 cases in this archive are cited by this case.

• Boom Co. v. Patterson
  Supreme Court· 1879-03-18· cited 568×
• United States v. Chandler-Dunbar Water Power Co.
  Supreme Court· 1913-05-26· cited 448×
• Walter v. Duffy
  Third Circuit· 1923-02-15· cited 51×
• North American Telegraph Co. v. Northern Pac. Ry. Co.
  Eighth Circuit· 1918-11-11· cited 29×