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.

• recognizing that \suffering has never been made a prerequisite to deductibility\
• stating that \a business will not be turned into a hobby merely because the owner finds it pleasurable; suffering has never been made a prerequisite to deductibility\
• a business will not be turned into a hobby merely because the owner enjoys the activity
• \suffering has never been a prerequisite to deductibility\
• suffering is not a prerequisite to deductibility

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Hunter Faulconer, Sr. And Mary T. Faulconer v. Commissioner of Internal Revenue
  Fourth Circuit· 1984-11-20· cited 103×
• Gestrich v. Commissioner
  U.S. Tax Court· 1980-06-04· cited 59×
• Roberts v. Commissioner
  Seventh Circuit· 2016-04-15· cited 12×
• Mitchel Skolnick v. Commissioner of Internal Revenue
  Third Circuit· 2023-03-08· cited 2×

Cites

6 cases in this archive are cited by this case.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Margit Sigray Bessenyey v. Commissioner of Internal Revenue
  Second Circuit· 1967-06-01· cited 365×
• Corliss Lamont and Margaret I. Lamont v. Commissioner of Internal Revenue
  Second Circuit· 1964-12-17· cited 103×
• Wilson v. Eisner
  Second Circuit· 1922-04-03· cited 70×
• Rand v. Commissioner
  U.S. Tax Court· 1960-09-30· cited 32×
• Hundley v. Commissioner
  U.S. Tax Court· 1967-06-19· cited 11×