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.

• listing several cases that stressed the equal proportionality between payments and stockholdings and that found the payments constituted contributions to capital, not loans

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• American Properties, Inc. v. Commissioner
  U.S. Tax Court· 1957-08-30· cited 176×
• Goldstein v. Commissioner
  U.S. Tax Court· 1987-09-14· cited 42×
• Hill v. Commissioner
  U.S. Tax Court· 1974-11-19· cited 41×
• Carl G. Ortmayer and Hilda B. Ortmayer, Husband and Wife v. Commissioner of Internal Revenue
  Seventh Circuit· 1959-04-15· cited 28×
• Hambuechen v. Commissioner
  U.S. Tax Court· 1964-10-22· cited 25×
• Capitol Indem. Ins. Co. v. Commissioner
  U.S. Tax Court· 1955-10-28· cited 6×
• Arlington Park Jockey Club, Inc. v. Sauber
  N.D. Illinois· 1953-06-27· cited 2×
• Martin v. United States
  C.D. California· 1986-07-14· cited 1×
• Perrault v. Commissioner
  U.S. Tax Court· 1955-12-09

Cites

4 cases in this archive are cited by this case.

• Commissioner v. Lane-Wells Co.
  Supreme Court· 1944-02-14· cited 257×
• Dobkin v. Commissioner
  U.S. Tax Court· 1950-07-27· cited 126×
• Janeway v. Commissioner
  U.S. Tax Court· 1943-06-22· cited 74×
• Weaver v. Commissioner of Internal Revenue
  Ninth Circuit· 1932-05-16· cited 10×