Hesselink v. Commissioner

How courts have described this case

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

• stating that the application of stare decisis was \particularly apropos\ because there were \numerous and consistent court opinions interpreting and/or applying\ the previous holding

Source: CourtListener parenthetical corpus (CC0).

Cited by

1 case in this archive cites this case.

• AHG Investments, LLC, Alan Ginsburg, A Partner Other Than the Tax Matters Partner v. Commissioner
  U.S. Tax Court· 2013-03-14

Cites

20 cases in this archive are cited by this case.

• Payne v. Tennessee
  Supreme Court· 1991-09-13· cited 3,458×
• Shearson/American Express Inc. v. McMahon
  Supreme Court· 1987-09-21· cited 1,711×
• Vasquez v. Hillery
  Supreme Court· 1986-01-14· cited 1,638×
• McNally v. United States
  Supreme Court· 1987-06-24· cited 1,314×
• Helvering v. Mitchell
  Supreme Court· 1938-03-07· cited 1,233×
• Helvering v. Hallock
  Supreme Court· 1940-01-29· cited 1,200×
• Commissioner v. South Texas Lumber Co.
  Supreme Court· 1948-03-29· cited 956×
• Burnet v. Coronado Oil & Gas Co.
  Supreme Court· 1932-04-11· cited 745×
• Pallottini v. Commissioner
  U.S. Tax Court· 1988-03-30· cited 391×
• Commissioner v. Acker
  Supreme Court· 1959-11-16· cited 316×
• Fasulo v. United States
  Supreme Court· 1926-12-06· cited 104×
• Fred N. Acker v. Commissioner of Internal Revenue
  Sixth Circuit· 1958-09-03· cited 97×
• Anne Moen Bullitt Biddle Brewster v. Commissioner of Internal Revenue
  D.C. Circuit· 1979-07-03· cited 72×
• Stamos v. Commissioner
  U.S. Tax Court· 1990-12-12· cited 51×
• Lois P. Cottrell v. Commissioner of Internal Revenue
  Eighth Circuit· 1980-09-03· cited 39×
• Macabe Co. v. Commissioner
  U.S. Tax Court· 1964-09-29· cited 38×
• Brewster v. Commissioner
  U.S. Tax Court· 1976-11-30· cited 19×
• Cottrell v. Commissioner
  U.S. Tax Court· 1979-06-13· cited 16×
• Wood v. Commissioner
  U.S. Tax Court· 1990-09-27· cited 12×
• Mosher v. Irs/commissioner
  Fifth Circuit· 1991-02-14· cited 4×