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.

• stating that the Cohan rule may not be applied to certain expenses

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Meridian Wood Products Co., Inc., a Corporation v. United States of America, Harry F. Lenton and Colleen Lenton v. United States
  Ninth Circuit· 1984-02-13· cited 87×
• Rensselaer Polytechnic Institute v. Commissioner of Internal Revenue
  Second Circuit· 1984-04-11· cited 12×
• Rensselaer Polytechnic Institute v. Commissioner
  U.S. Tax Court· 1982-12-01· cited 6×
• Unnamed case
  Ninth Circuit· 1977-09-13

Cites

6 cases in this archive are cited by this case.

• Cohan v. Commissioner of Internal Revenue
  Second Circuit· 1930-03-03· cited 3,216×
• Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue
  Ninth Circuit· 1975-06-13· cited 365×
• Rockwell v. Commissioner
  Supreme Court· 1975-12-08· cited 91×
• Robert R. Walker and Wanda A. Walker v. Commissioner of Internal Revenue, Robert R. Walker, Inc. v. Commissioner of Internal Revenue
  Seventh Circuit· 1966-10-10· cited 38×
• George W. Gino and Emilie R. Gino v. Commissioner of Internal Revenue
  Ninth Circuit· 1976-06-16· cited 38×
• Philip Handelman and Esther Handelman v. Commissioner of Internal Revenue
  Second Circuit· 1975-01-27· cited 25×