Long v. Commissioner

How courts have described this case

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

• rejecting Commissioner’s argument that partnership interests fit within exclusionary clause as choses in action or evidences of interests
• basis equaled negative capital account plus taxpayer's share of partnership liabilities
• joint venture for general partnership qualifies as like-kind

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Leahy v. Commissioner
  U.S. Tax Court· 1986-07-03· cited 120×
• Norman J. And Beverly G. Magneson v. Commissioner of Internal Revenue
  Ninth Circuit· 1985-02-20· cited 28×
• Garcia v. Commissioner
  U.S. Tax Court· 1983-03-07· cited 25×
• Magneson v. Commissioner
  U.S. Tax Court· 1983-10-20· cited 14×

Cites

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

• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Commissioner v. Estate of Bosch
  Supreme Court· 1967-06-05· cited 1,739×
• Commissioner v. Court Holding Co.
  Supreme Court· 1945-04-09· cited 1,325×
• Morgan v. Commissioner
  Supreme Court· 1940-01-29· cited 812×
• Crane v. Commissioner
  Supreme Court· 1947-04-14· cited 759×
• Luna v. Commissioner
  U.S. Tax Court· 1964-09-18· cited 143×
• Madison Gas and Electric Company v. Commissioner of Internal Revenue
  Seventh Circuit· 1980-10-27· cited 131×
• Williams v. McGowan
  Second Circuit· 1945-12-20· cited 93×
• Gulfstream Land & Development Corp. v. Commissioner
  U.S. Tax Court· 1979-01-22· cited 74×
• Podell v. Commissioner
  U.S. Tax Court· 1970-12-09· cited 53×
• Emory K. Crenshaw, as of the Estate of Frances Wood Wilson, Deceased v. United States
  Fifth Circuit· 1972-01-14· cited 46×
• Kresser v. Commissioner
  U.S. Tax Court· 1970-08-20· cited 24×
• Durand A. Holladay and Blanche F. Holladay v. Commissioner of Internal Revenue
  Fifth Circuit· 1981-07-09· cited 22×
• Holladay v. Commissioner
  U.S. Tax Court· 1979-06-25· cited 22×
• S. & M. Plumbing Co. v. Commissioner
  U.S. Tax Court· 1971-02-01· cited 20×
• O'Brien v. Commissioner
  U.S. Tax Court· 1981-07-27· cited 20×
• Estate of Rollin E. Meyer, Sr., Deceased v. Commissioner of Internal Revenue
  Ninth Circuit· 1974-08-29· cited 18×
• John F. Tufts and Mary A. Tufts v. Commissioner of Internal Revenue
  Fifth Circuit· 1981-07-27· cited 15×
• Estate of Meyer v. Commissioner
  U.S. Tax Court· 1972-05-15· cited 14×
• M. H. S. Company, Inc. v. Commissioner of Internal Revenue
  Sixth Circuit· 1978-05-15· cited 8×