Herbel v. Commissioner

How courts have described this case

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

• noting that production payments last “shorter than the expected life of the property” (quoting Carr Staley, Inc. v. United States, 496 F.2d 1366, 1367 (5th Cir. 1974))

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Downey v. Strain
  Fifth Circuit· 2007-12-12· cited 82×
• Nick Kikalos and Helen Kikalos v. Commissioner of Internal Revenue
  Seventh Circuit· 1999-09-08· cited 43×
• Alfaro v. Commissioner
  Fifth Circuit· 2003-11-06· cited 27×
• Exxon Mobil v. United States
  Fifth Circuit· 2022-08-03· cited 1×

Cites

6 cases in this archive are cited by this case.

• Commissioner v. P. G. Lake, Inc.
  Supreme Court· 1958-05-19· cited 514×
• Anderson v. Helvering
  Supreme Court· 1940-05-20· cited 335×
• Thomas v. Perkins
  Supreme Court· 1937-06-01· cited 253×
• Tate & Lyle, Inc. And Subsidiaries v. Commissioner of Internal Revenue Service
  Third Circuit· 1996-06-24· cited 40×
• C.B. And Ida N. Christie v. United States
  Fifth Circuit· 1971-01-27· cited 20×
• Carr Staley, Inc. v. United States
  Fifth Circuit· 1974-10-03· cited 10×