Lang v. Commissioner

How courts have described this case

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

• earlier versions of premiums test discussed

Source: CourtListener parenthetical corpus (CC0).

Cited by

64 cases in this archive cite this case; the 20 most cited are listed.

• Morgan v. Commissioner
  Supreme Court· 1940-01-29· cited 812×
• Plunkett v. Commissioner of Internal Revenue
  First Circuit· 1941-04-02· cited 83×
• Blackmon v. Hansen
  Texas Supreme Court· 1943-03-10· cited 63×
• Warthan v. Haynes
  Texas Supreme Court· 1956-03-07· cited 36×
• Commissioner of Internal Revenue v. Chase Manhattan Bank
  Fifth Circuit· 1958-08-19· cited 36×
• Messer v. Commissioner
  U.S. Tax Court· 1969-06-16· cited 35×
• Church of Scientology of California v. Shirley Foley
  D.C. Circuit· 1981-10-20· cited 31×
• Cooper v. Commissioner
  U.S. Tax Court· 1987-01-13· cited 30×
• Mortimer Freedman, Independent Under the Last Will and Testament of Margaret Freeman v. United States
  Fifth Circuit· 1967-09-07· cited 29×
• Howard v. United States
  Fifth Circuit· 1942-02-06· cited 29×
• Momand v. Twentieth-Century Fox Film Corporation
  W.D. Oklahoma· 1941-03-13· cited 28×
• Estate of Madsen v. Commissioner of Internal Revenue
  Washington Supreme Court· 1982-08-26· cited 25×
• Liebmann v. Hassett
  First Circuit· 1945-03-07· cited 25×
• Greenwood v. Commissioner of Internal Revenue
  Ninth Circuit· 1943-04-06· cited 24×
• United States v. Merchants Nat. Trust & Savings Bank
  Ninth Circuit· 1939-01-20· cited 24×
• Hadley Falls Trust Co. v. United States
  First Circuit· 1940-03-29· cited 24×
• Carriso, Inc. v. United States
  Ninth Circuit· 1939-09-18· cited 23×
• Alex v. Commissioner
  U.S. Tax Court· 1978-05-24· cited 22×
• Dayton & Michigan R. v. Commissioner of Internal Revenue
  Fourth Circuit· 1940-06-10· cited 20×
• United States v. Goodyear
  Ninth Circuit· 1938-10-18· cited 20×

Cites

6 cases in this archive are cited by this case.

• Blair v. Commissioner
  Supreme Court· 1937-02-01· cited 810×
• Poe v. Seaborn
  Supreme Court· 1930-11-24· cited 567×
• Helvering v. Bliss
  Supreme Court· 1934-11-05· cited 238×
• Igleheart v. Commissioner of Internal Revenue
  Fifth Circuit· 1935-05-21· cited 37×
• Graham v. Commissioner of Internal Revenue
  Ninth Circuit· 1938-03-04· cited 15×
• Bank of America Nat. Trust & Savings Ass'n v. Commissioner of Internal Revenue
  Ninth Circuit· 1937-06-21· cited 8×

Other cases named Lang v. Commissioner

11 other CourtListener records share this case name.

• Lang v. Commissioner
  Supreme Court· 1933-04-10· cited 93×
• Lang v. Commissioner
  U.S. Tax Court· 1963-12-09· cited 33×
• Lang v. Commissioner
  Board of Tax Appeals· 1931-06-24· cited 13×
• Lang v. Commissioner
  Fourth Circuit· 1932-10-03· cited 8×
• Lang v. Commissioner
  Board of Tax Appeals· 1928-06-07· cited 2×
• Lang v. Commissioner
  Board of Tax Appeals· 1935-04-30· cited 2×
• Lang v. Commissioner
  Board of Tax Appeals· 1935-04-30· cited 2×
• Lang v. Commissioner
  U.S. Tax Court· 1946-06-04· cited 1×
• Lang v. Commissioner
  U.S. Tax Court· 1946-06-04
• Lang v. Commissioner
  Supreme Court· 1933-02-06
• Lang v. Commissioner
  Board of Tax Appeals· 1935-04-30