Meyer v. Commissioner

How courts have described this case

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

• noting corporation had never declared dividends, and noting advantages gained by disbursing “loans” instead of dividends

Source: CourtListener parenthetical corpus (CC0).

Cited by

10 cases in this archive cite this case.

• Charles A. Sammons, Individually, and Estate of Rosine S. Sammons, Deceased, Charles A. Sammons, Independent v. Commissioner of Internal Revenue
  Fifth Circuit· 1973-01-19· cited 102×
• George R. Tollefsen and Margaret A. Tollefsen v. Commissioner of Internal Revenue
  Second Circuit· 1970-06-19· cited 62×
• Montgomery Coca-Cola Bottling Co. v. United States
  Court of Claims· 1980-02-20· cited 57×
• Ralph D. Crowley and Frances A. Crowley v. Commissioner of Internal Revenue
  First Circuit· 1992-04-28· cited 43×
• Cox v. Commissioner
  U.S. Tax Court· 1971-09-13· cited 29×
• Unnamed case
  Second Circuit· 1963-02-13· cited 3×
• Tollefsen v. Commissioner
  U.S. Tax Court· 1969-07-24· cited 3×
• Oyster Shell Products Corp. v. Commissioner of Internal Revenue
  Second Circuit· 1963-02-13· cited 1×
• Roschuni v. Commissioner
  U.S. Tax Court· 1958-03-31
• Saigh v. Commissioner
  U.S. Tax Court· 1961-05-25

Cites

3 cases in this archive are cited by this case.

• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Higgins v. Smith
  Supreme Court· 1940-01-08· cited 971×
• Griffiths v. Commissioner
  Supreme Court· 1939-12-18· cited 447×