Johnson v. Commissioner

How courts have described this case

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

• husband's embezzlement activities were basis for issuing individual notice of deficiency to wife for half of the illegal income under Texas community property law
• direct connection between crime of conspiracy to defraud the Government and business of illegal tax refund schemes

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• McKay v. Commissioner
  U.S. Tax Court· 1994-03-28· cited 34×
• Needham v. United States
  W.D. Oklahoma· 1983-02-10· cited 4×

Cites

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

• Aquilino v. United States
  Supreme Court· 1960-06-20· cited 894×
• James v. United States
  Supreme Court· 1961-05-15· cited 855×
• United States v. Gilmore
  Supreme Court· 1963-02-18· cited 685×
• Poe v. Seaborn
  Supreme Court· 1930-11-24· cited 567×
• Commissioner v. Tellier
  Supreme Court· 1966-03-28· cited 502×
• Trust Under the Will of Bingham v. Commissioner
  Supreme Court· 1945-06-04· cited 459×
• United States v. Mitchell
  Supreme Court· 1971-06-07· cited 380×
• Rutkin v. United States
  Supreme Court· 1952-05-12· cited 360×
• Hopkins v. Bacon
  Supreme Court· 1930-11-24· cited 205×
• Dillard v. Dillard
  Court of Appeals of Texas· 1960-11-09· cited 35×
• Stewart v. Commissioner of Internal Revenue
  Fifth Circuit· 1938-04-08· cited 28×
• Thelma Jo Lange v. R. L. Phinney, District Director of Internal Revenue Service, and the United States of America
  Fifth Circuit· 1975-03-13· cited 25×
• Imperial Insurance Company v. Ellington
  Court of Appeals of Texas· 1973-06-06· cited 25×
• Nerem v. Commissioner
  U.S. Tax Court· 1963-12-03· cited 25×
• De Blanc v. State
  Court of Criminal Appeals of Texas· 1931-04-08· cited 21×
• Galliher v. Commissioner
  U.S. Tax Court· 1974-09-03· cited 20×
• Hill v. Commissioner
  U.S. Tax Court· 1959-04-29· cited 19×
• Wrightsman v. Commissioner of Internal Revenue
  Fifth Circuit· 1940-04-10· cited 16×
• Bomar v. Insurors Indemnity & Insurance
  Texas Supreme Court· 1951-07-11· cited 12×
• O'Connor v. Commissioner
  Fifth Circuit· 1940-03-29· cited 10×