U.S. Tax Court· 5/13/1985

Miller v. Commissioner

Citations

84 T.C. 827
1985 U.S. Tax Ct. LEXIS 83
84 T.C. No. 55

Judges: Whitaker,Fay,Sterrett,Goffe,Wilbur,Nims,Korner,Hamblen,Cohen,Clapp,Gerber,Nims,Wilbur,Whitaker,Hamblen,Cohen,Simpson,Dawson,Chabot,Shields,Swift,Jacobs,Wright,Dawson,Chabot,Shields,Swift,Wright,Swift,Dawson,Chabot,Shields

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Cited by

27 cases in this archive cite this case; the 20 most cited are listed.

Freytag v. Commissioner
U.S. Tax Court· 1987-10-21· cited 454×
Brown v. Commissioner
U.S. Tax Court· 1985-12-18· cited 115×
Katz v. Commissioner
U.S. Tax Court· 1988-06-15· cited 93×
Robert Demartino, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-Appellant
Second Circuit· 1988-11-23· cited 90×
David Dewees and Anne Dewees v. Commissioner of Internal Revenue
First Circuit· 1989-03-15· cited 79×
Ivan K. Landreth Lucille Landreth v. Commissioner Internal Revenue Service
Ninth Circuit· 1988-10-04· cited 65×
Killingsworth v. Commissioner
Fifth Circuit· 1989-02-08· cited 52×
Lerman v. Commissioner
Third Circuit· 1991-07-17· cited 44×
Friedman v. Commissioner
Fourth Circuit· 1989-03-03· cited 39×
King v. Commissioner
U.S. Tax Court· 1986-12-02· cited 34×
Tate & Lyle, Inc. v. Commissioner
U.S. Tax Court· 1994-11-15· cited 31×
Peat Oil & Gas Assocs. v. Commissioner
U.S. Tax Court· 1993-03-31· cited 30×
William F. Wehrly and Elizabeth Ann Wehrly v. United States
Ninth Circuit· 1986-06-20· cited 27×
Cook v. Commissioner
U.S. Tax Court· 1988-05-12· cited 26×
Perlin v. Commissioner
U.S. Tax Court· 1986-03-19· cited 25×
Unnamed case
Tenth Circuit· 1988-01-11· cited 23×
Ivan K. Landreth Lucille Landreth v. Commissioner Internal Revenue Service
Ninth Circuit· 1988-04-26· cited 18×
Boswell v. Commissioner
U.S. Tax Court· 1988-07-26· cited 18×
Krumhorn v. Comm'r
U.S. Tax Court· 1994-07-19· cited 17×
Estate of Bullard v. Commissioner
U.S. Tax Court· 1986-07-31· cited 14×

Cites

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

New Colonial Ice Co. v. Helvering
Supreme Court· 1934-05-28· cited 3,395×
United States v. Turkette
Supreme Court· 1981-06-17· cited 2,648×
Consumer Product Safety Commission v. GTE Sylvania, Inc.
Supreme Court· 1980-06-09· cited 2,564×
United States v. American Trucking Associations
Supreme Court· 1940-05-27· cited 2,271×
Commissioner v. South Texas Lumber Co.
Supreme Court· 1948-03-29· cited 956×
Knetsch v. United States
Supreme Court· 1960-11-14· cited 836×
Helvering v. National Grocery Co.
Supreme Court· 1938-05-16· cited 804×
United States v. Correll
Supreme Court· 1967-12-11· cited 747×
Bingler v. Johnson
Supreme Court· 1969-06-09· cited 669×
Rosewell v. LaSalle National Bank
Supreme Court· 1981-05-18· cited 532×
Helvering v. Stockholms Enskilda Bank
Supreme Court· 1934-11-05· cited 435×
United States v. Vogel Fertilizer Co.
Supreme Court· 1982-01-13· cited 382×
United States v. Stewart
Supreme Court· 1940-12-16· cited 352×
Commissioner v. Jacobson
Supreme Court· 1949-01-17· cited 341×
Helvering v. Northwest Steel Rolling Mills, Inc.
Supreme Court· 1940-11-12· cited 339×
Siegel v. Commissioner
U.S. Tax Court· 1982-04-26· cited 255×
Huntsberry v. Commissioner
U.S. Tax Court· 1984-11-26· cited 197×
Bank of Commerce v. Tennessee Ex Rel. Memphis
Supreme Court· 1896-03-02· cited 172×
John W. Barnard & June W. Barnard, Earl D. Kay, Jr. & Nancy O. Kay, Joseph J. Allen & Jennene S. Allen v. Commissioner of Internal Revenue
Fourth Circuit· 1984-04-05· cited 172×
Lemmen v. Commissioner
U.S. Tax Court· 1981-12-23· cited 155×

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