Nichols v. Commissioner

How courts have described this case

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

• granting a theft loss deduction pursuant to Florida and federal laws and citing as support a case applying California law
• held mail fraud, in violation of 18 U.S.C. sec. 1341 is a theft under section 165

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• Paine v. Commissioner
  U.S. Tax Court· 1975-03-31· cited 70×
• Rosenfeld v. Commissioner
  U.S. Tax Court· 1984-01-17· cited 50×
• Bellis v. Commissioner
  U.S. Tax Court· 1973-12-18· cited 42×
• Viehweg v. Commissioner
  U.S. Tax Court· 1988-06-23· cited 42×
• West v. Commissioner
  U.S. Tax Court· 1987-01-15· cited 30×
• Gerstell v. Commissioner
  U.S. Tax Court· 1966-05-04· cited 25×
• Marine v. Commissioner
  U.S. Tax Court· 1989-05-11· cited 22×
• Estate of Martin M. Melcher, Etc. v. Commissioner of Internal Revenue, Estate of Martin M. Melcher, Etc. v. Commissioner of Internal Revenue
  Ninth Circuit· 1973-03-20· cited 12×
• Robert F. Goeller and Jeanette M. Goeller v. United States
  Federal Claims· 2013-03-20· cited 5×

Cites

11 cases in this archive are cited by this case.

• Knetsch v. United States
  Supreme Court· 1960-11-14· cited 836×
• Edwards v. Bromberg
  Fifth Circuit· 1956-04-12· cited 143×
• Joseph H. Bridges and Lillier J. Bridges v. Commissioner of Internal Revenue
  Fourth Circuit· 1963-11-18· cited 84×
• Bridges v. Commissioner
  U.S. Tax Court· 1963-03-27· cited 67×
• Commissioner of Int. Rev. v. Longhorn Portland Cem. Co.
  Fifth Circuit· 1945-03-27· cited 58×
• Perry Nichols and Inez Nichols v. Commissioner of Internal Revenue
  Fifth Circuit· 1963-03-06· cited 41×
• Norton v. Commissioner
  U.S. Tax Court· 1963-06-07· cited 26×
• Teeling v. Commissioner
  U.S. Tax Court· 1964-06-30· cited 22×
• Evelyn Nell Norton v. Commissioner of Internal Revenue
  Ninth Circuit· 1964-06-16· cited 20×
• James A. Dooley and Virginia P. Dooley v. Commissioner of Internal Revenue
  Seventh Circuit· 1964-06-05· cited 15×
• Egbert J. Miles, Jr. v. M. Eli Livingstone, D/B/A Livingstone & Co.
  First Circuit· 1962-03-27· cited 8×

Other cases named Nichols v. Commissioner

14 other CourtListener records share this case name.

• Nichols v. Commissioner
  U.S. Tax Court· 1964-11-06· cited 20×
• Nichols v. Commissioner
  U.S. Tax Court· 1973-05-21· cited 18×
• Nichols v. Commissioner
  U.S. Tax Court· 1949-12-13· cited 13×
• Nichols v. Commissioner
  U.S. Tax Court· 1959-09-29· cited 10×
• Nichols v. Commissioner
  Ninth Circuit· 2003-10-22· cited 9×
• Nichols v. Commissioner
  U.S. Tax Court· 1942-12-22· cited 4×
• Nichols v. Commissioner
  U.S. Tax Court· 1962-01-17· cited 2×
• Nichols v. Commissioner
  Board of Tax Appeals· 1928-02-21· cited 1×
• Nichols v. Commissioner
  Board of Tax Appeals· 1929-03-29· cited 1×
• Nichols v. Commissioner
  Board of Tax Appeals· 1928-02-21
• Nichols v. Commissioner
  Board of Tax Appeals· 1929-01-16
• Nichols v. Commissioner
  Board of Tax Appeals· 1929-09-26
• Nichols v. Commissioner
  U.S. Tax Court· 1962-01-17
• Nichols v. Commissioner
  Supreme Court· 1975-10-20