Martin v. Commissioner

How courts have described this case

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

• proper intent necessary to create lease

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• Baird v. Commissioner
  U.S. Tax Court· 1977-04-27· cited 94×
• Pacific Coast Music Jobbers, Inc. v. Commissioner
  U.S. Tax Court· 1971-02-25· cited 50×
• Pacific Coast Music Jobbers, Inc. v. Commissioner of Internal Revenue
  Fifth Circuit· 1972-03-22· cited 44×
• Northwest Acceptance Corp. v. Commissioner
  U.S. Tax Court· 1972-08-14· cited 44×
• Karl R. Martin and Kathleen Martin v. Commissioner of Internal Revenue
  Sixth Circuit· 1967-06-29· cited 34×
• New England Tank Industries, Inc. v. Commissioner
  U.S. Tax Court· 1968-08-26· cited 27×
• Downs v. Comm'r
  U.S. Tax Court· 1968-02-27· cited 22×
• J. C. Bradford and Eleanor A. Bradford v. The United States
  Court of Claims· 1971-07-14· cited 12×
• Lockhart Leasing Co. v. Commissioner
  U.S. Tax Court· 1970-02-16· cited 1×

Cites

11 cases in this archive are cited by this case.

• Cohan v. Commissioner of Internal Revenue
  Second Circuit· 1930-03-03· cited 3,216×
• Helvering v. F. & R. Lazarus & Co.
  Supreme Court· 1939-12-04· cited 321×
• Walburga Oesterreich v. Commissioner of Internal Revenue
  Ninth Circuit· 1955-10-29· cited 98×
• Merrill v. Commissioner
  U.S. Tax Court· 1963-04-19· cited 90×
• D. M. Haggard and Nila Haggard v. Commissioner of Internal Revenue
  Ninth Circuit· 1956-12-06· cited 86×
• Benton v. Commissioner of Internal Revenue
  Fifth Circuit· 1952-06-20· cited 64×
• Bouche v. Commissioner
  U.S. Tax Court· 1952-04-30· cited 59×
• Bowen v. Commissioner
  U.S. Tax Court· 1949-03-25· cited 58×
• Ersel H. Beus and Anna Beus, W. J. Beus, and Leone Beus v. Commissioner of Internal Revenue
  Ninth Circuit· 1958-11-03· cited 39×
• East Coast Equipment Company v. Commissioner of Internal Revenue
  Third Circuit· 1955-05-24· cited 22×
• Mt. Mansfield Television, Inc. v. United States
  D. Vermont· 1964-08-06· cited 22×