Park v. Commissioner

How courts have described this case

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

• finding that it was unnecessary to decide whether the taxpayer acquired residence in the United States at some time before the year in issue because the facts were sufficient to determine whether the taxpayer was a resident during the year in issue

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• Garzon v. United States
  S.D. Florida· 1985-02-21· cited 6×
• Park v. C.I.R
  D.C. Circuit· 1985-02-26

Cites

14 cases in this archive are cited by this case.

• Valley Finance, Inc. v. United States
  D.C. Circuit· 1980-07-14· cited 88×
• Swenson v. Thomas
  Fifth Circuit· 1947-12-04· cited 56×
• Commissioner of Internal Revenue v. Nubar
  Fourth Circuit· 1950-12-20· cited 49×
• Brittingham v. Commissioner
  U.S. Tax Court· 1976-06-03· cited 47×
• Adams v. Commissioner
  U.S. Tax Court· 1966-06-14· cited 46×
• Dillin v. Commissioner
  U.S. Tax Court· 1971-05-06· cited 46×
• Schoneberger v. Commissioner
  U.S. Tax Court· 1980-08-07· cited 45×
• Jellinek v. Commissioner
  U.S. Tax Court· 1961-08-11· cited 27×
• De La Begassiere v. Commissioner
  U.S. Tax Court· 1959-02-25· cited 26×
• Constantinescu v. Commissioner
  U.S. Tax Court· 1948-07-14· cited 15×
• Nubar v. Commissioner
  U.S. Tax Court· 1949-10-18· cited 15×
• Marsh v. Commissioner
  U.S. Tax Court· 1977-04-25· cited 12×
• Scott v. United States
  Court of Claims· 1970-10-16· cited 12×
• Joyce De La Begassiere v. Commissioner of Internal Revenue
  Fifth Circuit· 1959-12-15· cited 11×