Llorente v. Commissioner

How courts have described this case

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

• new issue not raised in pleadings decided by this Court because parties argued issue at trial

Source: CourtListener parenthetical corpus (CC0).

Cited by

17 cases in this archive cite this case.

• Tokarski v. Commissioner
  U.S. Tax Court· 1986-07-14· cited 1,027×
• Estate of Andrews v. Commissioner
  U.S. Tax Court· 1982-11-29· cited 191×
• Emmons v. Commissioner
  U.S. Tax Court· 1989-02-16· cited 132×
• United States v. William L. Walton, Also Known as Chris Walton Belle Isle Riding Academy
  Sixth Circuit· 1990-07-31· cited 121×
• Coleman v. Commissioner
  U.S. Tax Court· 1986-07-23· cited 90×
• Anastasato v. Commissioner
  Third Circuit· 1986-07-08· cited 83×
• Manuel Cebollero v. Commissioner of Internal Revenue
  Fourth Circuit· 1992-06-19· cited 54×
• Schad v. Commissioner
  U.S. Tax Court· 1986-09-17· cited 49×
• Shriver v. Commissioner
  U.S. Tax Court· 1985-07-01· cited 48×
• Cook v. United States
  Federal Claims· 2000-02-25· cited 47×
• William E. Gatlin and Marilyn B. Gatlin, and James M. Winge and Willie B. Winge v. Commissioner of Internal Revenue
  Eleventh Circuit· 1985-03-05· cited 44×
• Graham v. Commissioner
  U.S. Tax Court· 1984-02-27· cited 44×
• DiLeo v. Commissioner
  U.S. Tax Court· 1991-06-24· cited 14×
• Kenyatta Corp. v. Commissioner
  U.S. Tax Court· 1986-02-12· cited 11×
• Gerling International Ins. Co. v. Commissioner
  U.S. Tax Court· 1986-09-24· cited 9×
• Dileo v. Comm'r
  U.S. Tax Court· 1991-06-24· cited 7×
• Pano Anastasato v. Commissioner Of Internal Revenue
  Third Circuit· 1986-07-08· cited 4×

Cites

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

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Cohan v. Commissioner of Internal Revenue
  Second Circuit· 1930-03-03· cited 3,216×
• United States v. Janis
  Supreme Court· 1976-10-04· cited 1,453×
• Helvering v. Taylor
  Supreme Court· 1935-01-07· cited 1,284×
• Wichita Term. El. Co. v. Commissioner of Int. R.
  Tenth Circuit· 1947-05-12· cited 833×
• United States v. Johnson
  Supreme Court· 1943-10-11· cited 559×
• Johnny Weimerskirch v. Commissioner of Internal Revenue
  Ninth Circuit· 1979-05-02· cited 493×
• Weimerskirch v. Commissioner
  U.S. Tax Court· 1977-01-17· cited 399×
• Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue
  Ninth Circuit· 1975-06-13· cited 365×
• Commissioner v. Shapiro
  Supreme Court· 1976-03-08· cited 261×
• Giddio v. Commissioner
  U.S. Tax Court· 1970-07-27· cited 252×
• Jackson v. Commissioner
  U.S. Tax Court· 1979-11-28· cited 229×
• Estate of Horvath v. Commissioner
  U.S. Tax Court· 1973-01-18· cited 204×
• Taglianetti v. United States
  Supreme Court· 1969-03-24· cited 194×
• Gene O. Clark and Faye Clark v. Commissioner of Internal Revenue
  Ninth Circuit· 1959-04-30· cited 168×
• Vincent Cefalu and Frances P. Cefalu v. Commissioner of Internal Revenue
  Fifth Circuit· 1960-02-29· cited 142×
• Andrew Gerardo v. Commissioner of Internal Revenue
  Third Circuit· 1977-03-18· cited 134×
• Grant Foster and Barbara Dunn Foster v. Commissioner of Internal Revenue
  Fourth Circuit· 1968-02-01· cited 130×
• Louis J. Taglianetti v. United States
  First Circuit· 1968-07-18· cited 125×
• United States v. Felix Benitez Rexach
  First Circuit· 1973-11-19· cited 119×