Holmes v. Commissioner

How courts have described this case

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

• taxpayer's services \coalesced\ with blank film to create separate piece of property

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Kerry Inv. Co. v. Commissioner
  U.S. Tax Court· 1972-06-20· cited 32×
• Cupler v. Commissioner
  U.S. Tax Court· 1975-08-26· cited 24×
• Tobey v. Comm'r
  U.S. Tax Court· 1973-05-17· cited 16×
• Wiles v. Commissioner
  U.S. Tax Court· 1972-11-21· cited 10×

Cites

5 cases in this archive are cited by this case.

• Campbell, Collector of Internal Revenue v. Prothro Et Ux
  Fifth Circuit· 1954-01-06· cited 42×
• Cox v. Commissioner
  U.S. Tax Court· 1971-09-13· cited 29×
• White v. Brodrick
  D. Kansas· 1952-03-06· cited 19×
• Threlfall v. United States
  W.D. Wisconsin· 1969-06-27· cited 10×
• Crystal Lake Cemetery Association, a Minnesota Corporation v. United States
  Eighth Circuit· 1969-07-22· cited 8×