May v. Commissioner

How courts have described this case

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

• section 6651 late filing addition not deductible as interest or ordinary and necessary business expense

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Estate of Bahr v. Commissioner
  U.S. Tax Court· 1977-04-25· cited 57×
• Tucker v. Commissioner
  U.S. Tax Court· 1978-02-08· cited 29×
• Uhlenbrock v. Commissioner
  U.S. Tax Court· 1977-02-17· cited 24×
• Patton v. Commissioner
  U.S. Tax Court· 1978-12-20· cited 20×

Cites

2 cases in this archive are cited by this case.

• Tank Truck Rentals, Inc. v. Commissioner
  Supreme Court· 1958-03-17· cited 215×
• Reuter v. Commissioner
  U.S. Tax Court· 1961-12-29· cited 6×