Krause v. Commissioner

How courts have described this case

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

• grantor trust provisions applied for income tax purposes where spouses granted to trustees reciprocal powers to accumulate and pay over income and corpus to each other
• grantor trust provisions applied for income tax purposes where spouses granted to trustees reciprocal powers to accumulate and pay over income and corpus to each other

Source: CourtListener parenthetical corpus (CC0).

Cited by

10 cases in this archive cite this case.

• Estate of Bischoff v. Commissioner
  U.S. Tax Court· 1977-10-20· cited 55×
• Blitzer v. United States
  Court of Claims· 1982-07-14· cited 31×
• Adolph K. Krause and Janet S. Krause v. Commissioner of Internal Revenue
  Sixth Circuit· 1974-05-30· cited 24×
• Carriage Square, Inc. v. Commissioner
  U.S. Tax Court· 1977-10-26· cited 20×
• Buehner v. Commissioner
  U.S. Tax Court· 1976-01-19· cited 14×
• Tifd Iii-E, Inc. v. United States
  Second Circuit· 2012-01-24· cited 12×
• Madorin v. Commissioner
  U.S. Tax Court· 1985-04-11· cited 8×
• Louis B. Ginsberg and Grace Ginsberg v. Commissioner of Internal Revenue
  Sixth Circuit· 1974-08-29· cited 7×
• Estate of Jack Green, John F. Conway v. United States
  Sixth Circuit· 1995-10-31· cited 1×
• Jason B. Sage v. Commissioner
  U.S. Tax Court· 2020-06-02

Cites

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

• Corliss v. Bowers
  Supreme Court· 1930-04-28· cited 847×
• Commissioner v. Brown
  Supreme Court· 1965-04-27· cited 494×
• National Licorice Co. v. National Labor Relations Board
  Supreme Court· 1940-03-04· cited 434×
• Commissioner v. Lester
  Supreme Court· 1961-05-22· cited 348×
• Estate of Spiegel v. Commissioner
  Supreme Court· 1949-01-17· cited 162×
• United States v. Estate of Grace
  Supreme Court· 1969-06-02· cited 131×
• Lehman v. Commissioner of Internal Revenue
  Second Circuit· 1940-01-22· cited 129×
• Pacific Coast Music Jobbers, Inc. v. Commissioner
  U.S. Tax Court· 1971-02-25· cited 50×
• Cole's Estate v. Com'r of Internal Revenue
  Eighth Circuit· 1944-02-18· cited 34×
• Lehman v. Commissioner
  Board of Tax Appeals· 1939-01-03· cited 30×
• Max Kuney, Jr., and Constance K. Kuney, His Wife Max J. Kuney, Sr., Olive R. Kuney v. William E. Frank, District Director of Internal Revenue
  Ninth Circuit· 1962-11-16· cited 27×
• Mathew J. Spiesman, Jr., and Mary Spiesoman v. Commissioner of Internal Revenue
  Ninth Circuit· 1958-10-17· cited 19×
• Acuff v. Commissioner
  U.S. Tax Court· 1960-10-31· cited 18×
• Toor v. Westover. Toor v. Westover
  Ninth Circuit· 1953-01-28· cited 16×
• Newberry v. Commissioner
  U.S. Tax Court· 1951-10-05· cited 15×
• Reddig v. Commissioner
  U.S. Tax Court· 1958-09-30· cited 15×
• Tobin v. Commissioner of Internal Revenue (Two Cases)
  Fifth Circuit· 1950-07-19· cited 14×
• Spiesman v. Commissioner
  U.S. Tax Court· 1957-05-31· cited 10×
• Carter v. Commissioner
  U.S. Tax Court· 1959-03-17· cited 7×
• Whiteley v. Commissioner
  Board of Tax Appeals· 1940-06-28· cited 4×