Keller v. Commissioner

How courts have described this case

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

• PSC entity form respected because of contractual employment agreement
• PSC entity form respected because of contractual employment agreement

Source: CourtListener parenthetical corpus (CC0).

Cited by

18 cases in this archive cite this case.

• Haag v. Commissioner
  U.S. Tax Court· 1987-03-16· cited 107×
• Johnson v. Commissioner
  U.S. Tax Court· 1982-06-07· cited 76×
• Hospital Corp. of America v. Commissioner
  U.S. Tax Court· 1983-09-21· cited 50×
• Daniel F. Keller and Marilyn F. Keller v. Commissioner of Internal Revenue
  Tenth Circuit· 1983-12-09· cited 46×
• Leavell v. Commissioner
  U.S. Tax Court· 1995-01-30· cited 44×
• Bagley v. Commissioner
  U.S. Tax Court· 1985-10-30· cited 33×
• Schuster v. Commissioner
  U.S. Tax Court· 1985-04-29· cited 30×
• Foglesong v. Commissioner
  U.S. Tax Court· 1981-11-16· cited 26×
• Sargent v. Commissioner
  Eighth Circuit· 1991-04-02· cited 25×
• Foglesong v. Commissioner
  Seventh Circuit· 1982-10-29· cited 22×
• Roger M. Dolese and Susan B. Dolese v. Commissioner of Internal Revenue
  Tenth Circuit· 1987-02-10· cited 19×
• Dolese v. Commissioner
  U.S. Tax Court· 1984-05-30· cited 16×
• Sargent v. Commissioner
  U.S. Tax Court· 1989-11-13· cited 13×
• Unnamed case
  Eighth Circuit· 1991-04-02· cited 2×
• Heaton v. United States
  E.D. Washington· 1983-07-22· cited 2×
• Unnamed case
  Seventh Circuit· 1983-01-20· cited 1×
• United States v. Brodnik
  S.D. West Virginia· 2010-04-29
• Hagy v. United States
  W.D. Virginia· 1991-09-05

Cites

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

• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Lucas v. Earl
  Supreme Court· 1930-03-17· cited 1,518×
• Commissioner v. Culbertson
  Supreme Court· 1949-06-27· cited 1,129×
• Moline Properties, Inc. v. Commissioner
  Supreme Court· 1943-06-01· cited 1,027×
• Dobson v. Commissioner
  Supreme Court· 1944-01-03· cited 676×
• Whipple v. Commissioner
  Supreme Court· 1963-06-17· cited 469×
• Helvering v. Eubank
  Supreme Court· 1941-02-03· cited 418×
• Primuth v. Commissioner
  U.S. Tax Court· 1970-03-02· cited 391×
• United States v. Basye
  Supreme Court· 1973-04-16· cited 356×
• Burnet v. Leininger
  Supreme Court· 1932-03-14· cited 347×
• Klein v. Board of Tax Supervisors of Jefferson Cty.
  Supreme Court· 1930-11-24· cited 171×
• Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal Revenue
  Eighth Circuit· 1980-07-11· cited 154×
• United States v. Joliet & Chicago Railroad
  Supreme Court· 1942-01-19· cited 133×
• Putoma Corp. v. Commissioner
  U.S. Tax Court· 1976-06-30· cited 97×
• Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee
  Fifth Circuit· 1979-08-27· cited 95×
• Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal Revenue
  Fourth Circuit· 1963-08-19· cited 86×
• Rubin v. Commissioner
  U.S. Tax Court· 1971-08-23· cited 76×
• Alice Phelan Sullivan Corporation, a California Corporation v. The United States
  Court of Claims· 1967-07-20· cited 73×
• Richard Rubin and Helene Rubin v. Commissioner of Internal Revenue
  Second Circuit· 1970-06-30· cited 70×
• Richard Rubin and Helene Rubin v. Commissioner of Internal Revenue
  Second Circuit· 1972-05-23· cited 70×