Jones v. Commissioner

How courts have described this case

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

• holding that a court reporter's assignment of income to her personal service corporation was invalid because State law did not allow corporations to perform court reporter services
• holding that a court reporter improperly assigned income to his personal service corporation because a court reporter was legally required to be an individual, and although the corporation was a valid entity, by law it could not perform such services
• “A corporation is not a ‘sham’ if it was organized for legitimate business purposes or if it engages in a substantial business activity.”
• \A corporation is not a 'sham' if it was organized for legitimate business purposes or if it engages in a substantial business activity.\
• “A corporation is not a ‘sham’ if it was organized for legitimate business purposes or if it engages in a substantial business activity.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Haag v. Commissioner
  U.S. Tax Court· 1987-03-16· cited 107×
• Keller v. Commissioner
  U.S. Tax Court· 1981-10-29· cited 67×
• Frederick H. Foglesong, Elizabeth C. Foglesong, and Frederick H. Foglesong Co., Inc. v. Commissioner of Internal Revenue
  Seventh Circuit· 1980-04-29· cited 48×
• Rent-A-Center, Inc. and Affiliated Subsidiaries v. Commissioner
  U.S. Tax Court· 2014-01-14

Cites

15 cases in this archive are cited by this case.

• Moline Properties, Inc. v. Commissioner
  Supreme Court· 1943-06-01· cited 1,027×
• Wichita Term. El. Co. v. Commissioner of Int. R.
  Tenth Circuit· 1947-05-12· cited 833×
• Commissioner v. First Security Bank of Utah, N. A.
  Supreme Court· 1972-03-21· cited 129×
• Rubin v. Commissioner
  U.S. Tax Court· 1971-08-23· cited 76×
• Richard Rubin and Helene Rubin v. Commissioner of Internal Revenue
  Second Circuit· 1972-05-23· cited 70×
• United States v. Arthur R. Kintner and Alyce Kintner
  Ninth Circuit· 1954-10-14· cited 55×
• Paul W. Trousdale v. Commissioner of Internal Revenue, Marguerite R. Trousdale v. Commissioner of Internal Revenue
  Ninth Circuit· 1955-02-04· cited 50×
• Roubik v. Commissioner
  U.S. Tax Court· 1969-12-03· cited 50×
• United States v. Lawrence G. Empey
  Tenth Circuit· 1969-01-07· cited 40×
• Bass v. Commissioner
  U.S. Tax Court· 1968-07-22· cited 36×
• Likins-Foster Honolulu Corp. v. Commissioner of Internal Revenue
  Tenth Circuit· 1969-10-16· cited 27×
• Davis v. Commissioner
  U.S. Tax Court· 1975-09-11· cited 15×
• Galt v. United States
  N.D. Texas· 1959-07-27· cited 13×
• First Security Bank of Utah, N. A. v. Commissioner
  Tenth Circuit· 1971-01-21· cited 12×
• Foreman v. United States
  S.D. Florida· 1964-04-02· cited 9×