Miller v. Commissioner

How courts have described this case

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

• for sec. 1348 purposes, guaranteed payments are part of the distributive share of partnership income
• for sec. 1348 purposes, guaranteed payments are part of the distributive share of partnership income

Source: CourtListener parenthetical corpus (CC0).

Cited by

10 cases in this archive cite this case.

• United States v. Ronald H. Pacheco
  Ninth Circuit· 1990-08-17· cited 35×
• Cagle v. Commissioner
  Fifth Circuit· 1976-09-22· cited 28×
• Daniel S. Kampel and Clarisse Kampel v. Commissioner of Internal Revenue
  Second Circuit· 1980-11-25· cited 18×
• Kampel v. Commissioner
  U.S. Tax Court· 1979-08-09· cited 14×
• Vogt v. United States
  Court of Claims· 1976-06-16· cited 13×
• Edward L. Carey and Adele K. Carey v. The United States
  Court of Claims· 1970-06-12· cited 11×
• United States v. Thomas M. Fahey
  Second Circuit· 1974-12-06· cited 8×
• Solano v. Commissioner
  U.S. Tax Court· 1974-07-31· cited 8×
• Unnamed case
  Fifth Circuit· 1976-09-22· cited 3×
• Lenard L. Politte, M.D., Inc. v. Commissioner
  U.S. Tax Court· 1993-10-27· cited 1×

Cites

6 cases in this archive are cited by this case.

• Thomas Browne Foster v. United States
  Second Circuit· 1964-03-31· cited 20×
• Lloyd v. Commissioner
  Board of Tax Appeals· 1929-01-25· cited 19×
• Benfer v. Commissioner
  U.S. Tax Court· 1965-12-20· cited 18×
• Anne L. And Tobin Armstrong v. R. L. Phinney, District Director of Internal Revenue
  Fifth Circuit· 1968-07-11· cited 16×
• Kollmar v. Commissioner
  U.S. Tax Court· 1945-02-05· cited 7×
• Foster v. Commissioner
  U.S. Tax Court· 1964-08-27· cited 6×