Humana, Inc. v. Commissioner

How courts have described this case

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

• Humana engaged Marsh & McLennan to provide management services
• Humana engaged Marsh & McLennan to provide management services
• rejecting the Commissioner's \economic family\ concept
• rejecting the Commissioner’s “economic family” concept

Source: CourtListener parenthetical corpus (CC0).

Cited by

8 cases in this archive cite this case.

• Amerco v. Commissioner
  U.S. Tax Court· 1991-01-24· cited 58×
• Gulf Oil Corporation, in No. 89-2049 v. Commissioner of Internal Revenue. Commissioner of Internal Revenue, in No. 89-2050 v. Gulf Oil Corporation
  Third Circuit· 1990-09-11· cited 57×
• Humana Inc. v. Commissioner of Internal Revenue
  Sixth Circuit· 1989-07-27· cited 52×
• Harper Group v. Commissioner
  U.S. Tax Court· 1991-01-24· cited 46×
• Sears, Roebuck & Co. v. Commissioner
  U.S. Tax Court· 1991-01-24· cited 44×
• Malone & Hyde, Inc., and Subsidiaries v. Commissioner of Internal Revenue
  Sixth Circuit· 1995-08-18· cited 16×
• Rent-A-Center, Inc. and Affiliated Subsidiaries v. Commissioner
  U.S. Tax Court· 2014-01-14
• Sunil S. Patel & Laurie McAnally Patel
  U.S. Tax Court· 2025-11-12

Cites

14 cases in this archive are cited by this case.

• Moline Properties, Inc. v. Commissioner
  Supreme Court· 1943-06-01· cited 1,027×
• Burnet v. Commonwealth Improvement Co.
  Supreme Court· 1932-12-12· cited 303×
• Helvering v. Le Gierse
  Supreme Court· 1941-03-03· cited 257×
• Carnation Company v. Commissioner of Internal Revenue
  Ninth Circuit· 1981-05-13· cited 70×
• Clougherty Packing Co. v. Commissioner
  U.S. Tax Court· 1985-05-20· cited 64×
• Spring Canyon Coal Co. v. Commissioner of Int. Rev.
  Tenth Circuit· 1930-09-05· cited 63×
• Commissioner of Internal Revenue v. Treganowan
  Second Circuit· 1950-10-16· cited 61×
• Carnation Co. v. Commissioner
  U.S. Tax Court· 1978-12-26· cited 51×
• Steere Tank Lines, Inc. v. United States
  Fifth Circuit· 1978-07-28· cited 42×
• Beech Aircraft Corporation v. United States
  Tenth Circuit· 1986-08-06· cited 42×
• Stearns-Roger Corporation v. United States
  Tenth Circuit· 1985-09-30· cited 32×
• Mobil Oil Corp. v. United States
  Court of Claims· 1985-08-01· cited 26×
• Crawford Fitting Co. v. United States
  N.D. Ohio· 1985-01-16· cited 15×
• Pan-American Hide Co. v. Commissioner
  Board of Tax Appeals· 1925-05-26· cited 5×