Hyplains Dressed Beef, 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.

• constructive receipt of amounts stated in corporate minutes
• constructive receipt of amounts stated in corporate minutes

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Jerome Castree Interiors, Inc. v. Commissioner
  U.S. Tax Court· 1975-07-14· cited 19×
• Lacy Contracting Co. v. Commissioner
  U.S. Tax Court· 1971-06-01· cited 11×
• Vern Realty, Inc. v. Commissioner
  U.S. Tax Court· 1972-09-21· cited 9×
• Kaw Dehydrating Co. v. Commissioner
  U.S. Tax Court· 1980-05-20· cited 7×

Cites

7 cases in this archive are cited by this case.

• Geiger & Peters, Inc. v. Commissioner
  U.S. Tax Court· 1957-03-12· cited 49×
• Silverman v. Commissioner
  U.S. Tax Court· 1957-08-28· cited 44×
• Ohio Battery & Ignition Co. v. Commissioner
  U.S. Tax Court· 1945-06-19· cited 42×
• Young Door Co., Eastern Div. v. Commissioner
  U.S. Tax Court· 1963-08-30· cited 30×
• Hughes v. Commissioner
  U.S. Tax Court· 1964-09-02· cited 28×
• Busche v. Commissioner
  U.S. Tax Court· 1955-01-26· cited 10×
• H. N. Miller v. The United States
  Court of Claims· 1964-05-15· cited 5×