Keeney v. Commissioner

How courts have described this case

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

• a taxpayer cannot “postpone his claim of loss until only an ‘incorrigible optimist’ would fail to know that the stock had become worthless at an earlier date.”
• while a taxpayer may have “hoped” to make money by holding races, there was “no reasonable ground for hoping by that [this would] liquidate that enormous debt; and only so would the stock become of any value.”
• while a taxpayer may have “hoped” to make money by holding races, there was “no reasonable ground for hoping by that [this would] liqui- date that enormous debt; and only so would the stock become of any value.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

14 cases in this archive cite this case.

• Steadman v. Comm'r
  U.S. Tax Court· 1968-05-22· cited 69×
• Mahler v. Commissioner of Internal Revenue
  Second Circuit· 1941-05-19· cited 44×
• A. S. Genecov and Wife, Hilda Genecov v. United States
  Fifth Circuit· 1969-06-11· cited 25×
• Belser v. COMMISSIONER OF INTERNAL REVENUE
  Fourth Circuit· 1949-05-02· cited 22×
• Boehm v. Commissioner of Internal Revenue
  Second Circuit· 1945-01-11· cited 22×
• Young v. Commissioner of Internal Revenue
  Second Circuit· 1941-11-17· cited 17×
• Textron, Inc. v. United States
  First Circuit· 1977-06-23· cited 14×
• Woodward v. United States
  N.D. Iowa· 1952-06-26· cited 11×
• Friend v. Commissioner
  Seventh Circuit· 1941-05-05· cited 5×
• Bilthouse v. United States
  Seventh Circuit· 2009-01-15· cited 3×
• Textron, Inc. v. United States
  D. Rhode Island· 1976-06-07· cited 3×
• G. E. Employees Securities Corp. v. Manning
  D. New Jersey· 1941-12-31· cited 1×
• First Nat. Bank v. United States
  D. Minnesota· 1944-11-10· cited 1×
• Bilthouse, Alan v. United States
  Seventh Circuit· 2009-01-15

Cites

8 cases in this archive are cited by this case.

• United States v. S. S. White Dental Manufacturing Co.
  Supreme Court· 1927-05-16· cited 637×
• De Loss v. Commissioner of Internal Revenue
  Second Circuit· 1928-10-29· cited 60×
• Darling v. Commissioner of Internal Revenue
  Fourth Circuit· 1931-04-13· cited 44×
• Gowen v. Commissioner of Internal Revenue
  Sixth Circuit· 1933-06-29· cited 39×
• Squier v. Commissioner of Internal Revenue
  Second Circuit· 1933-12-11· cited 24×
• Jeffery v. Commissioner of Internal Revenue
  Sixth Circuit· 1933-01-20· cited 17×
• Cass v. Helvering
  Eighth Circuit· 1936-06-06· cited 10×
• Jankowsky v. Commissioner of Internal Revenue
  Tenth Circuit· 1932-03-09· cited 8×

Other cases named Keeney v. Commissioner

2 other CourtListener records share this case name.

• Keeney v. Commissioner
  Board of Tax Appeals· 1929-03-06· cited 1×
• Keeney v. Commissioner
  Board of Tax Appeals· 1929-03-06