Holt v. Commissioner

How courts have described this case

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

• Wilbur , J ., concurring

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Abeles v. Commissioner
  U.S. Tax Court· 1988-01-21· cited 53×
• Lewy v. Commissioner
  U.S. Tax Court· 1977-08-29· cited 45×
• Levitt v. Commissioner
  U.S. Tax Court· 1991-10-21· cited 29×
• Focht v. Commissioner
  U.S. Tax Court· 1977-05-24· cited 22×
• Eiges v. Commissioner
  U.S. Tax Court· 1993-07-21· cited 8×
• Smargon v. United States, Department of Treasury (In re Smargon)
  M.D. Florida· 1997-07-02

Cites

16 cases in this archive are cited by this case.

• Towne v. Eisner
  Supreme Court· 1918-01-07· cited 577×
• Sylvan v. Commissioner
  U.S. Tax Court· 1975-12-16· cited 91×
• Fishman v. Commissioner
  U.S. Tax Court· 1969-02-27· cited 57×
• Brooks v. Commissioner
  U.S. Tax Court· 1975-03-24· cited 54×
• Irving and Helen Fishman v. Commissioner of Internal Revenue
  Second Circuit· 1970-01-07· cited 52×
• William I. Tenzer v. Commissioner of Internal Revenue
  Ninth Circuit· 1960-12-30· cited 49×
• Carstenson v. Commissioner
  U.S. Tax Court· 1972-01-31· cited 49×
• King v. Commissioner
  U.S. Tax Court· 1969-02-26· cited 41×
• Anthony P. Skolski and Kathryne D. Skolski v. Commissioner of Internal Revenue
  Third Circuit· 1965-10-22· cited 38×
• Leventis v. Commissioner
  U.S. Tax Court· 1968-01-17· cited 34×
• Rappaport v. Commissioner
  U.S. Tax Court· 1971-02-01· cited 32×
• Mindell v. Commissioner of Internal Revenue
  Second Circuit· 1952-11-24· cited 31×
• Guy Diviaio v. Commissioner of Internal Revenue
  D.C. Circuit· 1976-07-12· cited 20×
• Lonnqvist v. Lammi
  Massachusetts Supreme Judicial Court· 1922-10-10· cited 13×
• Chadwick v. Wiggin
  Supreme Court of Vermont· 1922-02-09· cited 7×
• Goodman v. Delfs
  Supreme Court of Iowa· 1922-06-23· cited 3×