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.

• installment sale of shares qualified under § 302(a) although selling shareholder retained right to vote and a nominal office as vice-president and director
• 8-year payout accelerated to 5 years

Source: CourtListener parenthetical corpus (CC0).

Cited by

11 cases in this archive cite this case.

• Herbert A. Dunn and Georgia E. Dunn v. Commissioner of Internal Revenue
  Second Circuit· 1980-01-30· cited 241×
• Beatrice Levin v. Commissioner of Internal Revenue
  Second Circuit· 1967-10-11· cited 43×
• Levin v. Commissioner
  U.S. Tax Court· 1966-12-07· cited 30×
• Fehrs Finance Co. v. Commissioner
  U.S. Tax Court· 1972-05-01· cited 29×
• Estate of Lennard v. Commissioner
  U.S. Tax Court· 1974-01-29· cited 17×
• Chertkof v. Commissioner
  U.S. Tax Court· 1979-09-18· cited 16×
• Lynch v. Commissioner
  U.S. Tax Court· 1984-10-22· cited 8×
• Leleux v. Commissioner
  U.S. Tax Court· 1970-03-05· cited 6×
• William M. Lynch and Mima W. Lynch v. Commissioner of Internal Revenue
  Ninth Circuit· 1986-10-08· cited 5×
• Blount v. Commissioner
  U.S. Tax Court· 1969-03-26· cited 4×
• Davis v. United States
  M.D. Tennessee· 1967-09-15· cited 3×

Cites

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

• Commissioner v. Culbertson
  Supreme Court· 1949-06-27· cited 1,129×
• Glenn Weible and Patricia Weible v. United States
  Ninth Circuit· 1957-04-15· cited 97×
• Cary v. Commissioner
  U.S. Tax Court· 1963-11-15· cited 66×
• Eva D. Bradbury v. Commissioner of Internal Revenue
  First Circuit· 1962-01-15· cited 65×
• Decker v. Commissioner
  U.S. Tax Court· 1959-05-12· cited 56×
• Underhill v. Commissioner
  U.S. Tax Court· 1966-02-28· cited 51×
• Charles P. Ballenger, Jr., and Myrtle S. Ballenger v. United States
  Fourth Circuit· 1962-03-19· cited 44×
• Thomas Kerr and Barbara Kerr v. Commissioner of Internal Revenue
  Ninth Circuit· 1964-01-03· cited 41×
• Estate of Squier v. Commissioner
  U.S. Tax Court· 1961-03-16· cited 38×
• United States v. G. W. Van Keppel and Elizabeth Van Keppel
  Tenth Circuit· 1963-08-26· cited 36×
• Haserot v. Commissioner
  U.S. Tax Court· 1966-09-30· cited 32×
• Kerr v. Commissioner
  U.S. Tax Court· 1962-08-27· cited 31×
• In Re Estate Of Irwin G. Lukens, Deceased. George E. Lukens, Petitioners
  Third Circuit· 1957-06-11· cited 24×
• F. Norman Phelps and Alice Phelps v. Commissioner of Internal Revenue
  Ninth Circuit· 1957-07-24· cited 21×
• Lukens v. Commissioner
  U.S. Tax Court· 1956-07-31· cited 21×
• J. Milton Sorem and Wanda M. Sorem v. Commissioner of Internal Revenue, R. W. Boogaart and Margaret Boogaart v. Commissioner of Internal Revenue
  Tenth Circuit· 1964-07-09· cited 19×
• Van Keppel v. United States
  D. Kansas· 1962-06-20· cited 19×
• Pearce v. United States
  W.D. New York· 1964-01-06· cited 18×
• Parshelsky v. Commissioner
  U.S. Tax Court· 1960-09-15· cited 18×
• Archbold v. United States
  D. New Jersey· 1962-01-09· cited 16×