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.

• payment of $ 346,524.06 for relief of lease obligations of $ 1,076,000 held deductible in year of payment, not amortizable over life of lease
• payment of $346,524.06 for relief of lease obligations of $1,076,000 held deductible in year of payment, not amortizable over life of lease
• payments by independent insurance broker to claimants of bankrupt insurance company

Source: CourtListener parenthetical corpus (CC0).

Cited by

7 cases in this archive cite this case.

• Horne v. Commissioner
  U.S. Tax Court· 1972-11-27· cited 36×
• United States v. E. L. Bruce Co., Inc
  Sixth Circuit· 1950-03-20· cited 29×
• Gaylord v. Commissioner
  Board of Tax Appeals· 1940-05-14· cited 17×
• Lettie Pate Whitehead Foundation, Inc., Cross-Appellant v. United States of America, Cross-Appellee
  Fifth Circuit· 1979-11-13· cited 16×
• The Van Iderstine Company v. Commissioner of Internal Revenue
  Second Circuit· 1958-11-28· cited 8×
• Family Group, Inc. v. Commissioner
  U.S. Tax Court· 1973-02-12· cited 7×
• Williams & Waddell, Inc. v. Pitts
  E.D. South Carolina· 1957-02-26

Cites

2 cases in this archive are cited by this case.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Washburn v. National Wall-Paper Co.
  Second Circuit· 1897-05-26· cited 33×