Marine v. Commissioner

How courts have described this case

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

• involving alleged theft by the general partner of a limited partnership
• involving alleged theft by the general partner of a limited partnership
• embezzlement by a partner constitutes a fraud on the partnership such that knowledge of that embezzlement should not be imputed to the partnership
• embezzlement by a partner constitutes a fraud on the partnership such that knowledge of that embezzlement should not be imputed to the partnership
• embezzlement by a partner constitutes a fraud on the partnership such that knowledge of that embezzlement should not be imputed to the partnership

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• Frank C. Pasternak Judith Pasternak (92-1681/1682) Anthony J. Cutaia Diane Cutaia David G. Koehlinger (92-1681) v. Commissioner of Internal Revenue
  Sixth Circuit· 1993-06-07· cited 140×
• Federal Deposit Insurance v. Jeff Miller Stables
  Sixth Circuit· 2009-07-23· cited 90×
• Chao v. Commissioner
  U.S. Tax Court· 1989-05-24· cited 9×
• Rod Warren Ink v. Commissioner
  U.S. Tax Court· 1989-05-11· cited 5×
• FDIC v. Jeff Miller Stables
  Sixth Circuit· 2009-07-23

Cites

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

• Neely v. Commissioner
  U.S. Tax Court· 1985-12-17· cited 1,531×
• Knetsch v. United States
  Supreme Court· 1960-11-14· cited 836×
• Dreicer v. Commissioner
  U.S. Tax Court· 1982-04-19· cited 786×
• Crane v. Commissioner
  Supreme Court· 1947-04-14· cited 759×
• United States v. Cartwright
  Supreme Court· 1973-05-07· cited 676×
• 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×
• E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue
  Eleventh Circuit· 1984-01-09· cited 361×
• Brannen v. Commissioner
  U.S. Tax Court· 1982-03-30· cited 350×
• Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue
  Ninth Circuit· 1976-11-01· cited 309×
• Commissioner v. Tufts
  Supreme Court· 1983-05-02· cited 303×
• Beck v. Commissioner
  U.S. Tax Court· 1985-10-10· cited 292×
• Antonides v. Commissioner
  U.S. Tax Court· 1988-09-27· cited 292×
• Estate of Franklin v. Commissioner
  U.S. Tax Court· 1975-07-30· cited 242×
• Jackson v. Commissioner
  U.S. Tax Court· 1979-11-28· cited 229×
• Clement L. Hirsch v. Commissioner of Internal Revenue
  Ninth Circuit· 1963-03-22· cited 218×
• Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue
  Ninth Circuit· 1987-04-14· cited 213×
• William S. Skeen and Alison Skeen v. Commissioner of Internal Revenue Service
  Ninth Circuit· 1989-01-03· cited 194×
• James P. Thomas and Mary Lou Thomas v. Commissioner of Internal Revenue
  Fourth Circuit· 1986-06-06· cited 171×
• Estate of Baron v. Commissioner
  U.S. Tax Court· 1984-09-26· cited 169×

Other cases named Marine v. Commissioner

4 other CourtListener records share this case name.

• Marine v. Commissioner
  U.S. Tax Court· 1967-03-20· cited 13×
• Marine v. Commissioner
  U.S. Tax Court· 1989-05-11
• Marine v. Commissioner
  Supreme Court· 1991-10-07
• Marine v. Commissioner
  Supreme Court· 1991-10-07