Lewis v. Commissioner

How courts have described this case

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

• author’s defense of wife’s suit to declare him incompetent not proximately related to the business of being an author
• author's defense of wife's suit to declare him incompetent not proximately related to the business of being an author

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• Reed v. Commissioner
  U.S. Tax Court· 1970-10-08· cited 67×
• Joseph Lewis v. Commissioner of Internal Revenue
  Second Circuit· 1958-04-07· cited 56×
• Ruoff v. Commissioner
  U.S. Tax Court· 1958-05-12· cited 28×
• Fred W. Amend Co. v. Commissioner
  U.S. Tax Court· 1970-11-19· cited 27×
• Neill v. Commissioner
  U.S. Tax Court· 1964-07-24· cited 6×
• Walsh v. Commissioner
  U.S. Tax Court· 1957-09-30· cited 5×
• Hamilton v. Commissioner
  U.S. Tax Court· 1960-08-31· cited 2×
• Franklin v. Commissioner
  U.S. Tax Court· 1962-10-24· cited 2×
• Pulliam v. Commissioner
  U.S. Tax Court· 1963-03-14

Cites

16 cases in this archive are cited by this case.

• Cohan v. Commissioner of Internal Revenue
  Second Circuit· 1930-03-03· cited 3,216×
• Higgins v. Commissioner
  Supreme Court· 1941-03-03· cited 660×
• Baer v. Commissioner of Internal Revenue
  Eighth Circuit· 1952-05-07· cited 72×
• Bowers v. Lumpkin
  Fourth Circuit· 1944-02-04· cited 71×
• Rassenfoss v. Commissioner of Internal Revenue
  Seventh Circuit· 1946-12-18· cited 63×
• Gale v. Commissioner
  U.S. Tax Court· 1949-10-28· cited 56×
• Gale v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Gale
  Second Circuit· 1951-07-24· cited 53×
• Howard v. Commissioner of Internal Revenue
  Ninth Circuit· 1953-02-11· cited 37×
• Le Mond v. Commissioner
  U.S. Tax Court· 1949-10-28· cited 36×
• Coke v. Commissioner
  U.S. Tax Court· 1951-09-24· cited 33×
• Commissioner of Internal Revenue v. Coke
  Fifth Circuit· 1953-02-06· cited 28×
• Seidler v. Commissioner
  U.S. Tax Court· 1952-05-12· cited 23×
• McMurtry v. United States
  Court of Claims· 1955-06-07· cited 22×
• Donnelley v. Commissioner
  U.S. Tax Court· 1951-05-29· cited 21×
• Sergievsky v. McNamara
  S.D. New York· 1955-10-14· cited 17×
• Salt v. Commissioner
  U.S. Tax Court· 1952-05-05· cited 12×