Hill v. Commissioner

How courts have described this case

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

• A taxing authority \can recompute the amount of an unused investment credit carryover from a barred year in order to determine the tax due for an open year.\

Source: CourtListener parenthetical corpus (CC0).

Cited by

8 cases in this archive cite this case.

• Capitol Fed. Sav. & Loan Ass'n v. Commissioner
  U.S. Tax Court· 1991-02-13· cited 85×
• Mecom v. Commissioner
  U.S. Tax Court· 1993-11-03· cited 74×
• Harris v. Commissioner
  U.S. Tax Court· 1992-07-28· cited 50×
• Robarts v. Commissioner
  U.S. Tax Court· 1994-07-27· cited 10×
• R.H. Donnelley Corp. v. United States
  Fourth Circuit· 2011-03-31· cited 7×
• Markus v. Brohl
  Colorado Court of Appeals· 2014-10-23· cited 4×
• R.H. Donnelley Corp. v. United States
  E.D. North Carolina· 2010-01-29· cited 1×
• Richard S. Hussey
  U.S. Tax Court· 2021-06-24

Cites

6 cases in this archive are cited by this case.

• Commissioner v. Gooch Milling & Elevator Co.
  Supreme Court· 1944-01-10· cited 291×
• Calumet Industries, Inc. v. Commissioner
  U.S. Tax Court· 1990-09-13· cited 94×
• Lone Manor Farms, Inc. v. Commissioner
  U.S. Tax Court· 1974-01-03· cited 82×
• Phoenix Coal Company, Inc. v. Commissioner of Internal Revenue
  Second Circuit· 1956-03-13· cited 50×
• Abkco Industries, Inc. v. Commissioner of Internal Revenue
  Third Circuit· 1973-08-21· cited 36×
• Martz v. Commissioner
  U.S. Tax Court· 1981-10-01· cited 27×

Other cases named Hill v. Commissioner

25 other CourtListener records share this case name.

• Hill v. Commissioner
  U.S. Tax Court· 1974-11-19· cited 41×
• Hill v. Commissioner
  U.S. Tax Court· 1949-09-06· cited 30×
• Hill v. Commissioner
  U.S. Tax Court· 1959-04-29· cited 19×
• Hill v. Commissioner
  Board of Tax Appeals· 1932-11-16· cited 16×
• Hill v. Commissioner
  U.S. Tax Court· 1955-09-29· cited 10×
• Hill v. Commissioner
  U.S. Tax Court· 1976-07-14· cited 7×
• Hill v. Commissioner
  U.S. Tax Court· 1967-03-23· cited 6×
• Hill v. Commissioner
  Board of Tax Appeals· 1939-08-09· cited 5×
• Hill v. Commissioner
  Fifth Circuit· 1942-03-17· cited 4×
• Hill v. Commissioner
  Board of Tax Appeals· 1928-12-06· cited 2×
• Hill v. Commissioner
  Board of Tax Appeals· 1931-04-06· cited 2×
• Hill v. Commissioner
  U.S. Tax Court· 1948-06-10· cited 1×
• Hill v. Commissioner
  U.S. Tax Court· 1950-09-07· cited 1×
• Hill v. Commissioner
  Board of Tax Appeals· 1928-01-31· cited 1×
• Hill v. Commissioner
  Board of Tax Appeals· 1928-05-01· cited 1×
• Hill v. Commissioner
  Board of Tax Appeals· 1932-01-25· cited 1×
• Hill v. Commissioner
  Board of Tax Appeals· 1938-04-27· cited 1×
• Hill v. Commissioner
  Board of Tax Appeals· 1940-02-01· cited 1×
• Hill v. Commissioner
  Board of Tax Appeals· 1927-11-15· cited 1×
• Hill v. Commissioner
  Board of Tax Appeals· 1928-05-01
• Hill v. Commissioner
  Board of Tax Appeals· 1928-12-06
• Hill v. Commissioner
  Sixth Circuit· 1941-01-13
• Hill v. Commissioner
  Board of Tax Appeals· 1931-04-06
• Hill v. Commissioner
  Board of Tax Appeals· 1936-01-09
• Hill v. Commissioner
  Ninth Circuit· 2004-03-24