Nelson v. Commissioner

How courts have described this case

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

• analyzing a revenue ruling using Skidmore deference
• analyzing a revenue ruling using Skidmore deference

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• David E. Watson, Pc v. United States
  Eighth Circuit· 2012-02-21· cited 83×
• Billy Edward Armstrong v. C.I.R.
  Eighth Circuit· 2014-03-13· cited 23×
• RP Golf v. Commissioner
  Eighth Circuit· 2017-06-26· cited 4×
• Rollin J. & Maureen B. Morehouse v. Commissioner
  U.S. Tax Court· 2013-06-18
• Andrew Redleaf v. CIR
  Eighth Circuit· 2022-08-05

Cites

5 cases in this archive are cited by this case.

• Skidmore v. Swift & Co.
  Supreme Court· 1944-12-04· cited 4,567×
• United States v. Cleveland Indians Baseball Co.
  Supreme Court· 2001-04-18· cited 248×
• Manning v. Seeley Tube & Box Co.
  Supreme Court· 1950-02-06· cited 197×
• William J. Oetting, of the Estate of Irma H. Dunmeyer, Deceased v. United States
  Eighth Circuit· 1983-07-20· cited 33×
• Estate of Willard E. Robertson, Deceased, Walter G. Miller, Successor-Executor v. Commissioner of Internal Revenue
  Eighth Circuit· 1994-02-04· cited 31×