Malmstedt v. Commissioner

How courts have described this case

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

• costs incurred by real estate developer in carrying commercial land were deductible even though most of her previous experience was with residential development
• costs incurred by real estate developer in carrying commercial land were deductible even though most of her previous experience was with residential development

Source: CourtListener parenthetical corpus (CC0).

Cited by

12 cases in this archive cite this case.

• James P. Thomas and Mary Lou Thomas v. Commissioner of Internal Revenue
  Fourth Circuit· 1986-06-06· cited 171×
• John Jackson, Yvonne Jackson, Gregory M. Barrow and Timsey Barrow, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant
  Tenth Circuit· 1989-01-10· cited 158×
• Goodwin v. Commissioner
  U.S. Tax Court· 1980-12-29· cited 108×
• Hunter Faulconer, Sr. And Mary T. Faulconer v. Commissioner of Internal Revenue
  Fourth Circuit· 1984-11-20· cited 103×
• Paul Snyder and Helen J. Snyder v. United States
  Tenth Circuit· 1982-03-30· cited 71×
• Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United States
  Fourth Circuit· 1982-07-13· cited 55×
• Peat Oil & Gas Assocs. v. Commissioner
  U.S. Tax Court· 1993-03-31· cited 30×
• Morley v. Commissioner
  U.S. Tax Court· 1986-11-19· cited 15×
• Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United States
  Fourth Circuit· 1981-06-18· cited 9×
• Davidson Transfer & Storage Co. v. Teamsters Pension Trust Fund of Philadelphia & Vicinity
  Fourth Circuit· 1987-05-08· cited 1×
• Unnamed case
  Fourth Circuit· 1978-05-26
• Unnamed case
  Fourth Circuit· 1987-05-08

Cites

18 cases in this archive are cited by this case.

• Enoch v. Commissioner
  U.S. Tax Court· 1972-03-15· cited 420×
• Richmond Television Corporation v. United States
  Fourth Circuit· 1965-05-25· cited 197×
• Snow v. Commissioner
  Supreme Court· 1974-05-13· cited 169×
• Richmond Television Corp. v. United States
  Supreme Court· 1965-11-15· cited 165×
• Frank v. Commissioner
  U.S. Tax Court· 1953-05-29· cited 160×
• Corliss Lamont and Margaret I. Lamont v. Commissioner of Internal Revenue
  Second Circuit· 1964-12-17· cited 103×
• Burnet v. S. & L. Building Corp.
  Supreme Court· 1933-03-13· cited 91×
• The Colorado Springs National Bank, a National Banking Association v. United States
  Tenth Circuit· 1974-11-11· cited 75×
• Loy D. Mercer v. Commissioner of Internal Revenue
  Ninth Circuit· 1967-04-17· cited 33×
• Werner Abegg v. Commissioner of Internal Revenue, Cresta Corporation, S.A., Transferee v. Commissioner of Intenal Revenue
  Second Circuit· 1970-07-14· cited 31×
• First National Bank of South Carolina v. United States
  First Circuit· 1977-07-08· cited 28×
• Reed v. Commissioner
  U.S. Tax Court· 1960-10-31· cited 27×
• Longview Hilton Hotel Co. v. Commissioner
  U.S. Tax Court· 1947-08-14· cited 26×
• J. W. York and Mary P. York v. Commissioner of Internal Revenue
  Fourth Circuit· 1958-11-06· cited 21×
• Detroit Consolidated Theatres v. Commissioner of Internal Revenue
  Sixth Circuit· 1942-12-18· cited 19×
• S. & L. Bldg. Corp. v. Commissioner
  Second Circuit· 1932-07-18· cited 19×
• United States v. Memorial Corporation
  Sixth Circuit· 1957-05-29· cited 14×
• Union Mutual Life Insurance v. United States
  D. Maine· 1976-09-14· cited 5×

Other cases named Malmstedt v. Commissioner

1 other CourtListener record shares this case name.

• Malmstedt v. Commissioner
  Supreme Court· 1981-10-05