U.S. Tax Court· 8/31/1967

Local Finance Corp. v. Commissioner

Citations

48 T.C. 773
1967 U.S. Tax Ct. LEXIS 47

Judges: Atkins,Forrester,Tannenwald,Dawson,Drennen,Fay

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Cited by

11 cases in this archive cite this case.

Commissioner v. First Security Bank of Utah, N. A.
Supreme Court· 1972-03-21· cited 129×
Rubin v. Commissioner
U.S. Tax Court· 1971-08-23· cited 76×
American Terrazzo Strip Co. v. Commissioner
U.S. Tax Court· 1971-08-09· cited 41×
Woodard Governor Co. v. Commissioner
U.S. Tax Court· 1970-10-19· cited 14×
First Security Bank of Utah, N. A. v. Commissioner
Tenth Circuit· 1971-01-21· cited 12×
Procacci v. Comm'r
U.S. Tax Court· 1990-03-13· cited 10×
Modern Life & Acci. Ins. Co. v. Commissioner
U.S. Tax Court· 1968-03-25· cited 7×
The Coastal Club, Inc. v. Commissioner of Internal Revenue
Fifth Circuit· 1966-12-15
Unnamed case
First Circuit· 1971-01-21
Philipp Brothers Chemicals, Inc. v. Commissioner
U.S. Tax Court· 1969-05-14
3M Company and Subsidiaries
U.S. Tax Court· 2023-02-09

Cites

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

Lucas v. Earl
Supreme Court· 1930-03-17· cited 1,518×
Lochner v. New York
Supreme Court· 1905-04-17· cited 1,236×
Helvering v. Horst
Supreme Court· 1940-11-25· cited 1,213×
Commissioner v. Tower
Supreme Court· 1946-02-25· cited 1,043×
Burnet v. Harmel
Supreme Court· 1932-11-07· cited 980×
Lyeth v. Hoey
Supreme Court· 1938-12-05· cited 565×
Griffiths v. Commissioner
Supreme Court· 1939-12-18· cited 447×
Helvering v. Northwest Steel Rolling Mills, Inc.
Supreme Court· 1940-11-12· cited 339×
Weiss v. Stearn
Supreme Court· 1924-05-26· cited 328×
Grenada Industries, Inc. v. Commissioner of Internal Revenue
Fifth Circuit· 1953-03-26· cited 125×
National Securities Corp. v. Com'r of Internal Revenue
Third Circuit· 1943-07-28· cited 87×
Asiatic Petroleum Co. v. Commissioner of Internal Revenue
Second Circuit· 1935-08-16· cited 73×
Alinco Life Insurance Company v. The United States
Court of Claims· 1967-02-17· cited 56×
GUR Co. v. Commissioner of Internal Revenue
Seventh Circuit· 1941-01-17· cited 47×
Rogers v. Commissioner
U.S. Tax Court· 1965-04-30· cited 45×
Spicer Theatre, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Copley Theatre, Inc.
Sixth Circuit· 1965-06-08· cited 44×
Hamburgers York Road, Inc. v. Commissioner
U.S. Tax Court· 1964-03-17· cited 43×
Asiatic Petroleum Co. v. Commissioner
Board of Tax Appeals· 1935-01-31· cited 40×
National Sec. Corp. v. Commissioner
Board of Tax Appeals· 1942-03-10· cited 39×
Simon J. Murphy Company and Social Research Foundation, Inc. v. Commissioner of Internal Revenue
Sixth Circuit· 1956-04-02· cited 36×

Other cases named Local Finance Corp. v. Commissioner

1 other CourtListener record shares this case name.

Local Finance Corp. v. Commissioner
Seventh Circuit· 1969-02-28· cited 11×

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