Leavell v. Commissioner

How courts have described this case

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

• attributing income to individual taxpayer where facts and circumstances did not establish he was an employee of his personal service corporation

Source: CourtListener parenthetical corpus (CC0).

Cited by

1 case in this archive cites this case.

• Luker v. State Tax Assessor
  Supreme Judicial Court of Maine· 2011-05-03· cited 4×

Cites

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

• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue
  Tenth Circuit· 1971-06-18· cited 1,604×
• Lucas v. Earl
  Supreme Court· 1930-03-17· cited 1,518×
• Commissioner v. Culbertson
  Supreme Court· 1949-06-27· cited 1,129×
• Moline Properties, Inc. v. Commissioner
  Supreme Court· 1943-06-01· cited 1,027×
• United States v. Silk
  Supreme Court· 1947-06-16· cited 647×
• Bartels v. Birmingham
  Supreme Court· 1947-06-23· cited 394×
• United States v. Basye
  Supreme Court· 1973-04-16· cited 356×
• Helvering v. Gregory
  Second Circuit· 1934-03-19· cited 242×
• Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal Revenue
  Eighth Circuit· 1980-07-11· cited 154×
• Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue Service
  Ninth Circuit· 1988-12-06· cited 137×
• Simpson v. Commissioner
  U.S. Tax Court· 1975-08-28· cited 135×
• Professional & Executive Leasing v. Commissioner
  U.S. Tax Court· 1987-08-03· cited 130×
• Weber v. Commissioner
  U.S. Tax Court· 1994-08-25· cited 125×
• Haag v. Commissioner
  U.S. Tax Court· 1987-03-16· cited 107×
• Johnson v. Commissioner
  U.S. Tax Court· 1982-06-07· cited 76×
• Terry T. Penn v. Howe-Baker Engineers, Inc.
  Fifth Circuit· 1990-05-23· cited 72×
• Keller v. Commissioner
  U.S. Tax Court· 1981-10-29· cited 67×
• Ellison v. Commissioner
  U.S. Tax Court· 1970-10-27· cited 50×
• Daniel F. Keller and Marilyn F. Keller v. Commissioner of Internal Revenue
  Tenth Circuit· 1983-12-09· cited 46×