Madden v. Commissioner

How courts have described this case

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

• taxpayer cannot elect whether or not to include jointly owned property in an estate by simply failing to meet the burden of proof in order to receive a step-up in basis for income tax purposes
• taxpayer cannot elect whether or not to include jointly owned property in an estate by simply failing to meet the burden of proof in order to receive a step-up in basis for income tax purposes

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• Richard v. Madden and Margaret J. Madden v. Commissioner of Internal Revenue
  Seventh Circuit· 1971-03-02· cited 3×
• Therese Hahn v. Commissioner
  U.S. Tax Court· 1998-03-04

Cites

2 cases in this archive are cited by this case.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Lang v. Commissioner
  Supreme Court· 1933-04-10· cited 93×