Koch v. Commissioner

How courts have described this case

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

• agreement was option, not sale
• agreement was option, not sale

Source: CourtListener parenthetical corpus (CC0).

Cited by

3 cases in this archive cite this case.

• Ernest J. Saviano and Margaret Saviano v. Commissioner of Internal Revenue
  Seventh Circuit· 1985-06-18· cited 148×
• Paul D. Dunlap and Shirley A. Dunlap, Hawkeye Bancorporation v. Commissioner of Internal Revenue
  Eighth Circuit· 1982-02-09· cited 26×
• Old Harbor Native Corp. v. Commissioner
  U.S. Tax Court· 1995-01-31· cited 17×

Cites

20 cases in this archive are cited by this case.

• North American Oil Consolidated v. Burnet
  Supreme Court· 1932-05-23· cited 906×
• Commissioner v. Brown
  Supreme Court· 1965-04-27· cited 494×
• Estate of Franklin v. Commissioner
  U.S. Tax Court· 1975-07-30· cited 242×
• Gilken Corporation v. Commissioner of Internal Rev.
  Sixth Circuit· 1949-07-14· cited 54×
• Virginia Iron Coal & Coke Co. v. Commissioner of Internal Revenue
  Fourth Circuit· 1938-11-10· cited 49×
• W. A. Drake, Inc. v. Commissioner
  U.S. Tax Court· 1944-01-15· cited 36×
• Howlett v. Commissioner
  U.S. Tax Court· 1971-08-09· cited 34×
• Virginia Iron Coal & Coke Co. v. Commissioner
  Board of Tax Appeals· 1938-01-26· cited 30×
• WA Drake, Inc. v. Commissioner of Internal Rev.
  Tenth Circuit· 1944-10-26· cited 29×
• Lawler v. Commissioner of Internal Revenue
  Ninth Circuit· 1935-07-09· cited 27×
• Commissioner of Internal Revenue v. Dill Company
  Third Circuit· 1961-08-08· cited 22×
• Dill Co. v. Commissioner
  U.S. Tax Court· 1959-10-30· cited 22×
• Koplin v. Bennett
  District Court of Appeal of Florida· 1963-08-06· cited 18×
• Kitchin v. Commissioner
  Fourth Circuit· 1965-01-11· cited 18×
• Carter v. Commissioner
  U.S. Tax Court· 1961-04-21· cited 14×
• Melvin v. West
  District Court of Appeal of Florida· 1958-10-29· cited 8×
• Hollingsworth v. Commissioner
  Board of Tax Appeals· 1933-01-31· cited 8×
• Jones v. Commissioner
  U.S. Tax Court· 1963-05-09· cited 6×
• Ratner v. Coral Television Corp.
  District Court of Appeal of Florida· 1962-04-03· cited 6×
• Donald B. Jones and Beverley v. Jones v. Commissioner of Internal Revenue
  Third Circuit· 1964-04-07· cited 3×