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.

• reversed by the Fourth Circuit in Commissioner of Internal Revenue v. Miller, 914 F.2d 586 (4th Cir.1990)
• \deductions and exemptions from taxation are to be narrowly construed\

Source: CourtListener parenthetical corpus (CC0).

Cited by

19 cases in this archive cite this case.

• O'Gilvie v. United States
  Supreme Court· 1996-12-10· cited 175×
• Robinson v. Commissioner
  U.S. Tax Court· 1994-02-02· cited 171×
• Bagley v. Commissioner
  U.S. Tax Court· 1995-12-11· cited 138×
• Frank E. & Mildred E. Rickel v. Commissioner of Internal Revenue
  Third Circuit· 1990-04-03· cited 116×
• Jack R. Hawkins, Cynthia J. Hawkins, Husband & Wife v. United States
  Ninth Circuit· 1994-07-19· cited 70×
• Kovacs v. Commissioner
  U.S. Tax Court· 1993-02-24· cited 68×
• Commissioner of Internal Revenue v. Bonnie A. Miller
  Fourth Circuit· 1990-09-21· cited 67×
• Ray L. Wesson, Estate of Ray Wesson, Deceased, E. Hall, Administrator v. United States
  Fifth Circuit· 1995-05-04· cited 49×
• Carmen Pistillo v. Commissioner of Internal Revenue
  Sixth Circuit· 1990-08-24· cited 37×
• Horton v. Commissioner
  U.S. Tax Court· 1993-02-09· cited 35×
• Estate of Bowers v. Commissioner
  U.S. Tax Court· 1990-04-16· cited 30×
• Estate of Moore v. Commissioner
  Fifth Circuit· 1995-06-02· cited 29×
• Ernest and Mary C. Horton v. Commissioner of Internal Revenue
  Sixth Circuit· 1994-08-29· cited 17×
• Reese v. United States
  Federal Claims· 1993-07-29· cited 13×
• Maxwell v. Commissioner
  U.S. Tax Court· 1990-07-31· cited 12×
• Estate of Simmons v. Commissioner
  U.S. Tax Court· 1990-05-02· cited 6×
• O'Gilvie v. United States
  Tenth Circuit· 1995-09-19· cited 1×
• Wesson v. United States
  Fifth Circuit· 1995-03-30
• Unnamed case
  Tenth Circuit· 1995-09-19

Cites

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

• New York Times Co. v. Sullivan
  Supreme Court· 1964-03-09· cited 8,531×
• Gertz v. Robert Welch, Inc.
  Supreme Court· 1974-06-25· cited 4,525×
• New Colonial Ice Co. v. Helvering
  Supreme Court· 1934-05-28· cited 3,395×
• Deputy, Administratrix v. Du Pont
  Supreme Court· 1940-01-08· cited 2,467×
• United States v. American Trucking Associations
  Supreme Court· 1940-05-27· cited 2,271×
• Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue
  Tenth Circuit· 1971-06-18· cited 1,604×
• Commissioner v. Glenshaw Glass Co.
  Supreme Court· 1955-05-09· cited 1,324×
• Browning-Ferris Industries of Vermont, Inc. v. Kelco Disposal, Inc.
  Supreme Court· 1989-06-26· cited 1,060×
• Burnet v. Harmel
  Supreme Court· 1932-11-07· cited 980×
• Dun & Bradstreet, Inc. v. Greenmoss Builders, Inc.
  Supreme Court· 1985-06-26· cited 866×
• Morgan v. Commissioner
  Supreme Court· 1940-01-29· cited 812×
• Crane v. Commissioner
  Supreme Court· 1947-04-14· cited 759×
• Poe v. Seaborn
  Supreme Court· 1930-11-24· cited 567×
• Commissioner v. Jacobson
  Supreme Court· 1949-01-17· cited 341×
• Helvering v. Northwest Steel Rolling Mills, Inc.
  Supreme Court· 1940-11-12· cited 339×
• Weiss v. Stearn
  Supreme Court· 1924-05-26· cited 328×
• Jerome v. United States
  Supreme Court· 1943-02-01· cited 307×
• Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal Revenue
  Tenth Circuit· 1965-08-17· cited 226×
• Abeles v. Commissioner
  U.S. Tax Court· 1988-12-07· cited 177×
• James E. Threlkeld v. Commissioner of Internal Revenue
  Sixth Circuit· 1988-06-01· cited 170×