Supreme Court· 4/10/1933
Lang v. Commissioner
Citations
- 289 U.S. 109
- 53 S. Ct. 534
- 77 L. Ed. 1066
- 1933 U.S. LEXIS 170
- 1 C.B. 171
- 12 A.F.T.R. (P-H) 45
- 3 U.S. Tax Cas. (CCH) 1088
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- explaining that so long as legislation is permitted by the Constitution, arguments about the fairness of a statute’s burdens must be directed at Congress rather than the courts
- “Giving the words of the [Tax Code] their natural and ordinary meaning . . . must be done[.]”
- “Giving the words of the [Tax Code] their natural and ordinary meaning, . . . must be done[.]”
Source: CourtListener parenthetical corpus (CC0).
Judges: Sutherland
Read full opinion on CourtListenerCited by
56 cases in this archive cite this case; the 20 most cited are listed.
- Commissioner v. BrownSupreme Court· 1965-04-27· cited 494×
- Hanover Bank v. CommissionerSupreme Court· 1962-05-21· cited 311×
- Vasilion v. VasilionSupreme Court of Virginia· 1951-09-05· cited 134×
- Commissioner v. KorellSupreme Court· 1950-06-05· cited 78×
- Beall v. BeallCourt of Appeals of Maryland· 1981-09-11· cited 59×
- Curtis T. Busse and Myrtle Busse v. Commissioner of Internal RevenueSeventh Circuit· 1973-06-01· cited 43×
- Zwick v. FreemanSecond Circuit· 1967-02-14· cited 42×
- In Re Edgar and Beulah H. Ballard, Debtors. Jeffrey Fairfield, Trustee v. United States of America, Commonwealth of VirginiaFourth Circuit· 1995-09-20· cited 39×
- Sawada v. EndoHawaii Supreme Court· 1977-03-29· cited 38×
- Fairclaw v. ForrestD.C. Circuit· 1942-08-04· cited 36×
- Newman v. Commissioner of Internal RevenueFifth Circuit· 1935-03-28· cited 24×
- Staats v. Barry (In Re Barry)S.D. Ohio· 1983-03-04· cited 23×
- Corn Belt Hatcheries, Inc. v. CommissionerU.S. Tax Court· 1969-07-14· cited 23×
- Miriam Coward Pierson v. Commissioner of Internal RevenueThird Circuit· 1958-03-27· cited 22×
- Antoinette M. Faraco v. Commissioner of Internal RevenueFourth Circuit· 1958-11-03· cited 21×
- Gunther v. CommissionerU.S. Tax Court· 1989-01-19· cited 21×
- Community National Bank & Trust Co. of New York v. Persky (In Re Persky)E.D. New York· 1991-12-03· cited 20×
- Central National Bank v. FitzwilliamOhio Supreme Court· 1984-07-03· cited 19×
- Helvering v. Northwestern Nat. Bank & Trust Co. of MinneapolisEighth Circuit· 1937-04-14· cited 16×
- Levy's Estate v. Commissioner of Internal RevenueSecond Circuit· 1933-05-08· cited 16×
Cites
4 cases in this archive are cited by this case.
Sourced from CourtListener / Free Law Project (CC0).
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