Poe v. Seaborn

How courts have described this case

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

• noting that term “income of’ in federal tax statute indicates ownership as defined under state law
• holding differences in federal tax treatment associated with operation of state community property laws consistent with constitutional requirement of uniformity
• the term \income of\ in a federal tax statute indicates ownership as defined under state law
• “[DJifferences of state law, which may bring a person within or without the category designated by Congress as taxable, may not be read into the Revenue Act to spell out a lack of uniformity.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

306 cases in this archive cite this case; the 20 most cited are listed.

• Burnet v. Harmel
  Supreme Court· 1932-11-07· cited 980×
• Phillips v. Commissioner
  Supreme Court· 1931-05-25· cited 930×
• Hisquierdo v. Hisquierdo
  Supreme Court· 1979-01-22· cited 837×
• Morgan v. Commissioner
  Supreme Court· 1940-01-29· cited 812×
• Blair v. Commissioner
  Supreme Court· 1937-02-01· cited 810×
• Steward MacHine Co. v. Davis
  Supreme Court· 1937-05-24· cited 740×
• Old Colony Railroad v. Commissioner
  Supreme Court· 1932-02-15· cited 576×
• Lyeth v. Hoey
  Supreme Court· 1938-12-05· cited 565×
• Helvering v. Stuart
  Supreme Court· 1942-12-07· cited 529×
• United States v. Davis
  Supreme Court· 1962-06-04· cited 380×
• United States v. Mitchell
  Supreme Court· 1971-06-07· cited 380×
• Burnet v. Leininger
  Supreme Court· 1932-03-14· cited 347×
• Koshland v. Helvering
  Supreme Court· 1936-05-18· cited 298×
• Coolidge v. Long
  Supreme Court· 1931-02-24· cited 183×
• TL James & Co., Inc. v. Montgomery
  Supreme Court of Louisiana· 1976-06-02· cited 177×
• Threlkeld v. Commissioner
  U.S. Tax Court· 1986-12-08· cited 156×
• Fernandez v. Wiener
  Supreme Court· 1946-02-11· cited 152×
• Lloyd E. Williams, Jr. And Mildred A. Williams v. Commissioner of Internal Revenue
  Seventh Circuit· 1993-08-31· cited 141×
• Massachusetts Mutual Life Insurance v. United States
  Supreme Court· 1933-02-06· cited 127×
• Redfield v. United States
  Ninth Circuit· 1963-03-06· cited 126×

Cites

16 cases in this archive are cited by this case.

• Lucas v. Earl
  Supreme Court· 1930-03-17· cited 1,518×
• Corliss v. Bowers
  Supreme Court· 1930-04-28· cited 847×
• Knowlton v. Moore
  Supreme Court· 1900-05-14· cited 739×
• Edye v. Robertson
  Supreme Court· 1884-12-22· cited 500×
• United States v. Robbins
  Supreme Court· 1926-01-04· cited 315×
• Billings v. United States
  Supreme Court· 1914-02-24· cited 284×
• National Lead Co. v. United States
  Supreme Court· 1920-03-01· cited 183×
• Florida v. Mellon
  Supreme Court· 1927-01-03· cited 145×
• Warburton v. White
  Supreme Court· 1900-02-26· cited 112×
• Wisconsin v. Illinois
  Supreme Court· 1929-01-14· cited 108×
• Arnett v. Reade
  Supreme Court· 1911-04-03· cited 79×
• Schramm v. Steele
  Washington Supreme Court· 1917-07-21· cited 72×
• Marston v. Rue
  Washington Supreme Court· 1916-07-10· cited 59×
• United States v. Farrar
  Supreme Court· 1930-05-26· cited 45×
• Parker v. Parker
  Washington Supreme Court· 1922-07-13· cited 24×
• Fielding v. Ketler
  Washington Supreme Court· 1915-06-26· cited 12×

Other cases named Poe v. Seaborn

1 other CourtListener record shares this case name.

• Poe v. Seaborn
  Supreme Court· 1930-05-26