Kresser v. Commissioner

How courts have described this case

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

• where the Tax Court disallowed a “bottom line” tax loss allocation provision because the allocation did not accurately reflect the economic basis upon which the partners agreed to share profits and losses.

Source: CourtListener parenthetical corpus (CC0).

Cited by

7 cases in this archive cite this case.

• Joe T. Boynton and Helen J. Boynton v. Commissioner of Internal Revenue
  Fifth Circuit· 1981-07-09· cited 31×
• Goldfine v. Commissioner
  U.S. Tax Court· 1983-05-09· cited 29×
• Boynton v. Commissioner
  U.S. Tax Court· 1979-09-24· cited 23×
• Holladay v. Commissioner
  U.S. Tax Court· 1979-06-25· cited 22×
• Long v. Commissioner
  U.S. Tax Court· 1981-10-29· cited 17×
• John G. Sellers and Florence B. Sellers v. United States
  Fourth Circuit· 1980-03-05· cited 4×
• William Young Ruby Young v. Commissioner Internal Revenue Service
  Ninth Circuit· 1991-01-16· cited 3×

Cites

6 cases in this archive are cited by this case.

• Commissioner v. Court Holding Co.
  Supreme Court· 1945-04-09· cited 1,325×
• Samuel Pollack and Annie Pollack v. Commissioner of Internal Revenue
  Fifth Circuit· 1968-04-09· cited 137×
• William E. Brock, Secretary of Labor, United States Department of Labor v. The Claridge Hotel and Casino
  Third Circuit· 1988-06-01· cited 83×
• Hyman Smith and Lillian Smith v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Morris Smith and Esther Smith
  Seventh Circuit· 1964-05-06· cited 29×
• Jackson Inv. Co. v. Commissioner
  U.S. Tax Court· 1964-02-26· cited 10×
• Commissioner of Internal Revenue v. Jackson Investment Company, Commissioner of Internal Revenue v. West Shore Company
  Ninth Circuit· 1965-05-27· cited 5×

Other cases named Kresser v. Commissioner

1 other CourtListener record shares this case name.

• Kresser v. Commissioner
  U.S. Tax Court· 1970-08-20