Jackson v. Commissioner

How courts have described this case

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

• earnings derived from work as an independent contractor are self-employment income subject to the self-employment tax

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Schelble v. Commissioner
  Tenth Circuit· 1997-11-26· cited 45×
• Christine C. Peterson v. Commissioner of IRS
  Eleventh Circuit· 2016-07-08· cited 14×
• Christine C. Peterson v. Commissioner of IRS
  Eleventh Circuit· 2016-05-24
• Martin v. Comm'r
  U.S. Tax Court· 2017-09-27

Cites

21 cases in this archive are cited by this case; the 20 most cited are listed.

• Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue
  Tenth Circuit· 1971-06-18· cited 1,604×
• Nationwide Mutual Insurance v. Darden
  Supreme Court· 1992-03-24· cited 1,334×
• Commissioner v. Groetzinger
  Supreme Court· 1987-02-24· cited 704×
• Arizona Governing Committee for Tax Deferred Annuity & Deferred Compensation Plans v. Norris
  Supreme Court· 1983-07-06· cited 199×
• Simpson v. Commissioner
  U.S. Tax Court· 1975-08-28· cited 135×
• Winn-Dixie Montgomery, Inc. v. United States
  Fifth Circuit· 1971-06-17· cited 69×
• Robert P. Groetzinger v. Commissioner of Internal Revenue
  Seventh Circuit· 1985-08-21· cited 48×
• Groetzinger v. Commissioner
  U.S. Tax Court· 1984-05-24· cited 45×
• Robert E. Milligan v. Commissioner Internal Revenue Service
  Ninth Circuit· 1994-10-25· cited 43×
• Lloyd M. Shumaker v. Commissioner of Internal Revenue
  Ninth Circuit· 1981-06-22· cited 36×
• Herbert J. Gump and Marilyn Gump v. United States
  Federal Circuit· 1996-06-12· cited 36×
• Barrett v. Commissioner
  U.S. Tax Court· 1972-05-11· cited 36×
• Unnamed case
  Fourth Circuit· 1986-09-18· cited 26×
• Helen Phillips v. Alaska Hotel And Restaurant Employees Pension Fund
  Ninth Circuit· 1991-12-06· cited 21×
• Phillips v. Alaska Hotel & Restaurant Employees Pension Fund
  Ninth Circuit· 1991-09-10· cited 21×
• Wolcott v. Nationwide Mutual Insurance
  S.D. Ohio· 1987-08-12· cited 13×
• Unnamed case
  Fourth Circuit· 1991-02-22· cited 12×
• Furman v. United States
  D. South Carolina· 1984-07-27· cited 11×
• Ralph H. Minor and Jackie C. Minor v. United States
  Ninth Circuit· 1985-10-03· cited 10×
• Charles W. And Susan D. Decker, Darrell E. And Velma J. Lauderdale v. Commissioner of Internal Revenue
  Seventh Circuit· 1988-12-01· cited 10×