Houston v. Commissioner

How courts have described this case

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

• finding that a letter listing total income, but omitting other items necessary to calculate tax liability, was not a section 6501(a) “return”
• applying sec. 275(c) of the 1939 Code, the predecessor to sec. 6501(e)

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• Badaracco v. Commissioner
  Supreme Court· 1984-01-17· cited 651×
• White v. Commissioner
  U.S. Tax Court· 1979-09-20· cited 91×
• Hosking v. Commissioner
  U.S. Tax Court· 1974-08-19· cited 48×
• Alfonzo L. Dowell and Vivian T. Dowell v. Commissioner of Internal Revenue
  Tenth Circuit· 1980-02-11· cited 35×
• Klemp v. Commissioner
  U.S. Tax Court· 1981-08-05· cited 22×
• Dowell v. Commissioner
  U.S. Tax Court· 1977-08-01· cited 20×
• Badaracco v. Commissioner
  Third Circuit· 1982-11-29· cited 14×
• Unnamed case
  Third Circuit· 1982-11-29· cited 1×
• Robin J. Fowler v. Commissioner
  U.S. Tax Court· 2020-09-09

Cites

14 cases in this archive are cited by this case.

• Commissioner v. Wilcox
  Supreme Court· 1946-02-25· cited 386×
• Florsheim Brothers Drygoods Co. v. United States
  Supreme Court· 1930-02-24· cited 270×
• Commissioner v. Lane-Wells Co.
  Supreme Court· 1944-02-14· cited 257×
• Zellerbach Paper Co. v. Helvering
  Supreme Court· 1934-11-05· cited 250×
• Colony, Inc. v. Commissioner
  Supreme Court· 1958-06-09· cited 233×
• Lucas v. Pilliod Lumber Co.
  Supreme Court· 1930-04-14· cited 226×
• Lilly v. Commissioner
  Supreme Court· 1952-03-10· cited 186×
• Germantown Trust Co. v. Commissioner
  Supreme Court· 1940-02-26· cited 185×
• Goldring v. Commissioner
  U.S. Tax Court· 1953-04-16· cited 42×
• Hale v. Commissioner
  U.S. Tax Court· 1942-11-24· cited 37×
• Dixon v. Commissioner
  U.S. Tax Court· 1957-05-08· cited 26×
• Ewald v. Commissioner of Internal Revenue
  Sixth Circuit· 1944-04-03· cited 22×
• Commissioner of Internal Revenue v. Michael Shapiro and Rae Shapiro
  Seventh Circuit· 1960-06-03· cited 20×
• F. A. Hall Co. v. Commissioner
  Board of Tax Appeals· 1926-04-03· cited 13×

Other cases named Houston v. Commissioner

5 other CourtListener records share this case name.

• Houston v. Commissioner
  Third Circuit· 1931-10-30· cited 8×
• Houston v. Commissioner
  Third Circuit· 1930-03-14· cited 6×
• Houston v. Commissioner
  Board of Tax Appeals· 1934-09-19· cited 2×
• Houston v. Commissioner
  Board of Tax Appeals· 1935-10-18· cited 1×
• Houston v. Commissioner
  Board of Tax Appeals· 1935-10-18