King v. Commissioner

How courts have described this case

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

• see particularly the concurring opinion of Judge Drennen at page 859 and the dissenting opinion of Judge Sterrett at page 863
• see particularly the concurring opinion of Judge Drennen at page 859 and the dissenting opinion of Judge Sterrett at page 863
• dissenting opinion of Judge Sterrett
• dissenting opinion of Judge Sterrett

Source: CourtListener parenthetical corpus (CC0).

Cited by

17 cases in this archive cite this case.

• Sylvan v. Commissioner
  U.S. Tax Court· 1975-12-16· cited 91×
• Fishman v. Commissioner
  U.S. Tax Court· 1969-02-27· cited 57×
• Lewy v. Commissioner
  U.S. Tax Court· 1977-08-29· cited 45×
• Lerer v. Commissioner
  U.S. Tax Court· 1969-06-02· cited 42×
• Hotel Equities Corp. v. Commissioner
  U.S. Tax Court· 1975-12-15· cited 36×
• Holt v. Commissioner
  U.S. Tax Court· 1977-02-24· cited 28×
• Baron v. Commissioner
  U.S. Tax Court· 1979-03-21· cited 28×
• Levy v. Commissioner
  U.S. Tax Court· 1981-02-12· cited 24×
• McAuley v. United States
  Ninth Circuit· 1975-11-05· cited 15×
• Tanner v. Commissioner
  U.S. Tax Court· 1975-06-12· cited 13×
• Izen v. Commissioner
  U.S. Tax Court· 1975-08-21· cited 12×
• Tatum v. Commissioner
  U.S. Tax Court· 1977-10-25· cited 12×
• Conlee Constr. Co. v. Commissioner
  U.S. Tax Court· 1970-03-03· cited 4×
• Stevenson v. Commissioner
  U.S. Tax Court· 1969-03-12· cited 3×
• United States v. McPhilamy
  W.D. Virginia· 1981-11-13· cited 3×
• Unnamed case
  Ninth Circuit· 1975-11-05
• Deborah L. Smith v. Commissioner
  U.S. Tax Court· 2013-02-28

Cites

20 cases in this archive are cited by this case.

• Bruning v. United States
  Supreme Court· 1964-03-23· cited 324×
• Cohen v. Gross
  Third Circuit· 1963-04-09· cited 43×
• Prather v. Commissioner
  U.S. Tax Court· 1968-06-10· cited 28×
• Abel v. Campbell
  Fifth Circuit· 1964-07-10· cited 27×
• Orenduff v. Commissioner
  U.S. Tax Court· 1968-01-04· cited 26×
• Jamy Corporation, a California Corporation v. Robert A. Riddell, Individually and as District Director of Internal Revenue, Los Angeles, California
  Ninth Circuit· 1964-11-04· cited 19×
• Ross v. Commissioner
  U.S. Tax Court· 1962-05-22· cited 17×
• Banco di Napoli Agency v. Commissioner
  U.S. Tax Court· 1942-11-12· cited 13×
• Financial & Industrial Sec. Corp. v. Commissioner
  Board of Tax Appeals· 1933-03-24· cited 9×
• Molly--'es Doll-outfitters, Inc. v. Commissioner
  Board of Tax Appeals· 1938-07-08· cited 9×
• Pink v. Commissioner
  Board of Tax Appeals· 1938-07-26· cited 9×
• Fiorentino v. United States
  Third Circuit· 1955-10-24· cited 9×
• Kornberg v. Tomlinson
  S.D. Florida· 1964-01-09· cited 8×
• Rutas Aereas Nacionales, S.A. (Ransa) v. United States of America, (Two Cases)
  Fifth Circuit· 1967-02-24· cited 7×
• Williams v. Commissioner
  U.S. Tax Court· 1965-07-30· cited 7×
• Clifton City Bank v. Commissioner
  Board of Tax Appeals· 1927-03-28· cited 6×
• Century Transit Co. v. United States
  D. New Jersey· 1951-08-24· cited 6×
• Mal Newberg v. United States
  Second Circuit· 1961-11-21· cited 5×
• Newberg v. United States
  S.D. New York· 1960-09-20· cited 5×
• Century Transit Co. v. United States
  D. New Jersey· 1954-08-20· cited 4×