Mayfair Minerals, Inc. v. Commissioner

How courts have described this case

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

• refunds ordered by Federal Power Commission deducted as accrued liabilities and order later rescinded
• refunds ordered by Federal Power Commission deducted as accrued liabilities and order later rescinded

Source: CourtListener parenthetical corpus (CC0).

Cited by

15 cases in this archive cite this case.

• Woods v. Commissioner
  U.S. Tax Court· 1989-04-11· cited 152×
• Putoma Corp. v. Commissioner
  U.S. Tax Court· 1976-06-30· cited 97×
• Mayfair Minerals, Inc. v. Commissioner of Internal Revenue
  Fifth Circuit· 1972-03-07· cited 76×
• Estate of Mueller v. Comm'r
  U.S. Tax Court· 1993-12-13· cited 73×
• William A. Beltzer and Sharon Beltzer, and v. United States of America, And
  Eighth Circuit· 1974-04-19· cited 58×
• LeFever v. Commissioner
  U.S. Tax Court· 1994-10-26· cited 52×
• Estate of Munter v. Commissioner
  U.S. Tax Court· 1975-03-19· cited 44×
• Pleasanton Gravel Co. v. Commissioner
  U.S. Tax Court· 1975-06-30· cited 44×
• Unvert v. Commissioner
  U.S. Tax Court· 1979-08-08· cited 43×
• Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue
  Ninth Circuit· 1981-09-14· cited 38×
• Haynsworth v. Commissioner
  U.S. Tax Court· 1977-08-22· cited 11×
• Twitchco, Inc. v. United States
  M.D. Alabama· 1972-08-14· cited 8×
• Weyher v. Commissioner
  U.S. Tax Court· 1976-08-02· cited 7×
• Hillsboro Nat'l Bank v. Commissioner
  U.S. Tax Court· 1979-10-11· cited 5×
• Las Cruces Oil Co. v. Commissioner
  U.S. Tax Court· 1974-09-09· cited 4×

Cites

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

• Dobson v. Commissioner
  Supreme Court· 1944-01-03· cited 676×
• Burnet v. Sanford & Brooks Co.
  Supreme Court· 1931-01-05· cited 643×
• Security Flour Mills Co. v. Commissioner
  Supreme Court· 1944-02-28· cited 525×
• Dixie Pine Products Co. v. Commissioner
  Supreme Court· 1944-01-31· cited 427×
• Commissioner v. Wilcox
  Supreme Court· 1946-02-25· cited 386×
• R. H. Stearns Co. v. United States
  Supreme Court· 1934-01-08· cited 373×
• Fawcus MacHine Co. v. United States
  Supreme Court· 1931-01-05· cited 325×
• Commissioner v. Lane-Wells Co.
  Supreme Court· 1944-02-14· cited 257×
• United States v. Consolidated Edison Co. of NY
  Supreme Court· 1961-05-22· cited 169×
• Ross v. Commissioner of Internal Revenue
  First Circuit· 1948-07-13· cited 123×
• Commissioner of Internal Revenue v. Liberty Bank & Trust Co.
  Sixth Circuit· 1932-05-12· cited 77×
• West Seattle National Bank of Seattle v. Commissioner of Internal Revenue
  Ninth Circuit· 1961-02-27· cited 67×
• Canelo v. Commissioner
  U.S. Tax Court· 1969-11-12· cited 67×
• Union Trust Co. v. Commissioner of Internal Revenue
  Seventh Circuit· 1940-02-27· cited 64×
• Dobson v. Commissioner
  Supreme Court· 1944-02-14· cited 61×
• Alamo Nat. Bank v. Commissioner of Internal Revenue
  Fifth Circuit· 1938-03-28· cited 58×
• West Seattle Nat'l Bank v. Commissioner
  U.S. Tax Court· 1959-11-27· cited 49×
• Wichita Coca Cola Bottling Co. v. United States
  Fifth Circuit· 1945-12-10· cited 43×
• Orange Securities Corp. v. Commissioner of Internal Revenue
  Fifth Circuit· 1942-11-10· cited 43×
• Bear Manufacturing Company v. United States
  Seventh Circuit· 1970-08-25· cited 36×