LeFever v. Commissioner

How courts have described this case

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

• holding that cash rental use of the property is not a trade or business and therefore does not constitute a qualified use

Source: CourtListener parenthetical corpus (CC0).

Cited by

1 case in this archive cites this case.

• Edward L. Berman & Ellen L. Berman
  U.S. Tax Court· 2024-07-16

Cites

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

• Burnet v. Commonwealth Improvement Co.
  Supreme Court· 1932-12-12· cited 303×
• Commissioner v. Danielson
  Third Circuit· 1967-05-02· cited 296×
• Danielson v. Commissioner
  U.S. Tax Court· 1965-07-12· cited 213×
• Ullman v. Commissioner
  Second Circuit· 1959-03-04· cited 182×
• Woods v. Commissioner
  U.S. Tax Court· 1989-04-11· cited 152×
• Unnamed case
  Ninth Circuit· 1972-03-28· cited 96×
• Clemon J. And Ivy C. Herrington v. Commissioner of Internal Revenue
  Fifth Circuit· 1988-11-01· cited 93×
• Mayfair Minerals, Inc. v. Commissioner of Internal Revenue
  Fifth Circuit· 1972-03-07· cited 76×
• United States v. Matheson
  Second Circuit· 1976-03-03· cited 71×
• Mayfair Minerals, Inc. v. Commissioner
  U.S. Tax Court· 1971-04-15· cited 59×
• William A. Beltzer and Sharon Beltzer, and v. United States of America, And
  Eighth Circuit· 1974-04-19· cited 58×
• Estate of Durkin v. Commissioner
  U.S. Tax Court· 1992-11-18· cited 51×
• Unvert v. Commissioner
  U.S. Tax Court· 1979-08-08· cited 43×
• Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue
  Ninth Circuit· 1981-09-14· cited 38×
• Mary Jean Martin, and John R. Fischer v. Commissioner of Internal Revenue
  Seventh Circuit· 1986-02-03· cited 37×
• Beryl P. Williamson v. Commissioner Internal Revenue Service
  Ninth Circuit· 1992-09-14· cited 32×
• Kurz v. United States
  S.D. New York· 1957-10-25· cited 30×
• Walter I. Dodd and Amelia Lee Dodd v. Commissioner of Internal Revenue
  Fourth Circuit· 1962-01-03· cited 28×
• Commissioner of Internal Revenue v. State-Adams Corporation
  Second Circuit· 1960-10-31· cited 27×
• Timothy S. Heffley, as of the Estate of Opal P. Heffley, Deceased v. Commissioner of Internal Revenue
  Seventh Circuit· 1989-08-17· cited 21×