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.

• such transactions, being a sham in their entirety, do not create an option

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Leslie H. Jockmus and Esther N. Jockmus v. United States
  Second Circuit· 1964-07-08· cited 22×
• Bruce I. Gheen and Jean Gheen v. Commissioner of Internal Revenue
  Sixth Circuit· 1964-05-08· cited 13×
• Estate of Martin M. Melcher, Etc. v. Commissioner of Internal Revenue, Estate of Martin M. Melcher, Etc. v. Commissioner of Internal Revenue
  Ninth Circuit· 1973-03-20· cited 12×
• Louis H. Lewis v. Commissioner Of Internal Revenue
  Seventh Circuit· 1964-03-02· cited 7×
• Milton Hart and Vivien Hart v. Commissioner of Internal Revenue
  Second Circuit· 1964-11-16· cited 7×
• Oritt v. United States
  Court of Claims· 1966-03-18· cited 5×

Cites

13 cases in this archive are cited by this case.

• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Deputy, Administratrix v. Du Pont
  Supreme Court· 1940-01-08· cited 2,467×
• Knetsch v. United States
  Supreme Court· 1960-11-14· cited 836×
• Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. Goodstein
  First Circuit· 1959-05-21· cited 177×
• Joseph H. Bridges and Lillier J. Bridges v. Commissioner of Internal Revenue
  Fourth Circuit· 1963-11-18· cited 84×
• Albert Gordon MacRae and Sheila MacRae v. Commissioner of Internal Revenue
  Ninth Circuit· 1961-08-28· cited 80×
• Broome v. United States
  Court of Claims· 1959-03-04· cited 60×
• MacRae v. Commissioner
  U.S. Tax Court· 1960-04-12· cited 54×
• Matthew M. Becker and Anne M. Becker v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Matthew M. Becker and Anne M. Becker
  Second Circuit· 1960-04-05· cited 48×
• Maxwell Rubin v. United States
  Seventh Circuit· 1962-06-28· cited 43×
• Perry Nichols and Inez Nichols v. Commissioner of Internal Revenue
  Fifth Circuit· 1963-03-06· cited 41×
• Danny Kaye and Sylvia Kaye v. Commissioner of Internal Revenue, Cy Howard v. Commissioner of Internal Revenue
  Ninth Circuit· 1961-02-15· cited 37×
• Rufus C. Salley and Beulah S. Salley v. Commissioner of Internal Revenue
  Fifth Circuit· 1963-07-03· cited 9×