Lannan v. Kelm

How courts have described this case

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

• “The idea that for purposes of taxation we are concerned with the substance and not the form appears to be well established, especially in regard to intra-family transactions”

Source: CourtListener parenthetical corpus (CC0).

Cited by

10 cases in this archive cite this case.

• Albert Schoenberg v. Commissioner of Internal Revenue
  Eighth Circuit· 1962-04-24· cited 64×
• Joseph Daniel Brockington v. Certified Electric, Inc., Gerald Raine
  Eleventh Circuit· 1990-06-26· cited 49×
• D. W. Dawkins v. Commissioner of Internal Revenue, Ashley Milk Co. v. Commissioner of Internal Revenue
  Eighth Circuit· 1956-11-05· cited 40×
• Schneider v. Kelm
  D. Minnesota· 1956-02-10· cited 17×
• Mark W. Senda and Michele Senda v. Commissioner of Internal Revenue
  Eighth Circuit· 2006-01-06· cited 14×
• Anna Poggetto and A. D. Poggetto v. United States
  Ninth Circuit· 1962-07-30· cited 11×
• Haggard v. Wood
  Ninth Circuit· 1961-11-20· cited 9×
• Unnamed case
  Eighth Circuit· 1955-04-26
• Unnamed case
  Ninth Circuit· 1961-11-20
• Mark W. Senda v. CIR
  Eighth Circuit· 2006-01-06

Cites

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

• Commissioner v. Sunnen
  Supreme Court· 1948-04-19· cited 2,464×
• Helvering v. Clifford
  Supreme Court· 1940-02-26· cited 1,472×
• Helvering v. Horst
  Supreme Court· 1940-11-25· cited 1,213×
• Commissioner v. Culbertson
  Supreme Court· 1949-06-27· cited 1,129×
• Corliss v. Bowers
  Supreme Court· 1930-04-28· cited 847×
• Helvering v. Eubank
  Supreme Court· 1941-02-03· cited 418×
• Watson v. Commissioner
  Supreme Court· 1953-06-15· cited 98×
• Allen-West Commission Co. v. Grumbles
  Eighth Circuit· 1904-04-08· cited 76×
• Edson v. Lucas
  Eighth Circuit· 1930-03-26· cited 41×
• White v. Fitzpatrick, Collector of Internal Revenue
  Second Circuit· 1951-12-10· cited 39×
• Apt v. Birmingham
  N.D. Iowa· 1950-03-25· cited 38×
• Woodward v. United States
  Eighth Circuit· 1953-12-08· cited 31×
• Meier v. Commissioner of Internal Revenue (Two Cases)
  Eighth Circuit· 1952-10-31· cited 27×
• Tooley v. Commissioner of Internal Revenue
  Ninth Circuit· 1941-06-10· cited 27×
• Ginsburg Et Ux. v. Arnold
  Fifth Circuit· 1950-12-21· cited 22×
• National Alfalfa Dehydrating & Milling Company, a Corporation v. Harold Sorensen, as Administrator of the Estate of Linda Lou Sorensen, Deceased
  Eighth Circuit· 1955-04-18· cited 22×
• Greenberger v. Commissioner of Internal Revenue
  Seventh Circuit· 1949-11-07· cited 21×
• Coast Carton Co. v. Commissioner of Internal Revenue
  Ninth Circuit· 1945-05-25· cited 20×
• Irvine v. Helvering
  Eighth Circuit· 1938-11-03· cited 19×
• Ætna Life Ins. v. McAdoo
  Eighth Circuit· 1940-11-20· cited 19×