Kinsey v. Commissioner

How courts have described this case

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

• charitable donee with 56-percent majority interest did not have the legal power to stop a complete liquidation
• charitable donee with 56-percent majority interest did not have the legal power to stop a complete liquidation
• wherein we found significant the fact that “the donee was powerless, both legally and as a practical matter, to change the course of events already unfolding”

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• Edwin W. Hudspeth and Maxine G. Hudspeth v. United States
  Eighth Circuit· 1972-12-21· cited 47×
• John P. Kinsey and Edith B. Kinsey v. Commissioner of Internal Revenue
  Second Circuit· 1973-05-07· cited 40×
• S. C. Johnson & Son, Inc. v. Commissioner
  U.S. Tax Court· 1975-03-31· cited 28×
• Estate of Sidles v. Commissioner
  U.S. Tax Court· 1976-01-29· cited 22×
• International Flavors & Fragrances, Inc. v. Commissioner
  U.S. Tax Court· 1974-05-16· cited 19×
• Carborundum Co. v. Commissioner
  U.S. Tax Court· 1980-07-21· cited 16×
• Ferguson v. Commissioner
  U.S. Tax Court· 1997-04-28· cited 11×
• Sheldon v. Commissioner
  U.S. Tax Court· 1974-04-25· cited 10×
• Estate of Bickmeyer v. Commissioner
  U.S. Tax Court· 1985-02-06· cited 2×

Cites

6 cases in this archive are cited by this case.

• Helvering v. Horst
  Supreme Court· 1940-11-25· cited 1,213×
• W. B. Rushing v. Commissioner of Internal Revenue
  Fifth Circuit· 1971-04-19· cited 119×
• Jacobs v. United States
  S.D. Ohio· 1966-09-14· cited 24×
• Winton v. Kelm
  D. Minnesota· 1954-06-08· cited 24×
• S. M. Friedman and Esther G. Friedman v. Commissioner of Internal Revenue
  Sixth Circuit· 1965-06-12· cited 20×
• Friedman v. Commissioner
  U.S. Tax Court· 1963-12-31· cited 15×

Other cases named Kinsey v. Commissioner

2 other CourtListener records share this case name.

• Kinsey v. Commissioner
  Supreme Court· 1989-03-20
• Kinsey v. Commissioner
  Supreme Court· 1989-03-20