Porter v. Commissioner

How courts have described this case

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

• pending litigation affecting the fair market value of a taxpayer's interest in property at the time of death was not reasonable cause for untimely filing

Source: CourtListener parenthetical corpus (CC0).

Cited by

3 cases in this archive cite this case.

• Mathias v. Commissioners of Internal Revenue
  U.S. Tax Court· 1968-09-30· cited 15×
• Estate of Reilly v. Commissioner
  U.S. Tax Court· 1981-02-19· cited 14×
• Porter v. Commissioner
  U.S. Tax Court· 1969-06-24· cited 6×

Cites

16 cases in this archive are cited by this case.

• Commissioner v. Estate of Bosch
  Supreme Court· 1967-06-05· cited 1,739×
• Arnett v. Reade
  Supreme Court· 1911-04-03· cited 79×
• United States v. Gordon Simmons and I. v. Simmons, Executors of the Estate of B. Hill Simmons
  Fifth Circuit· 1965-05-27· cited 63×
• Campbell v. Campbell
  New Mexico Supreme Court· 1957-01-04· cited 54×
• Estate of Bluestein v. Commissioner
  U.S. Tax Court· 1950-12-04· cited 22×
• Dulles v. Johnson
  Second Circuit· 1959-12-14· cited 17×
• Roeser v. Commissioner
  U.S. Tax Court· 1943-06-29· cited 16×
• Jones v. Tate
  New Mexico Supreme Court· 1961-04-03· cited 14×
• Commissioner of Internal Revenue v. Bronson
  Eighth Circuit· 1929-03-25· cited 10×
• Bronson v. Commissioner
  Board of Tax Appeals· 1927-05-27· cited 9×
• Porter v. Porter
  New Mexico Supreme Court· 1958-09-19· cited 7×
• Kirkpatrick v. Sanders
  Fourth Circuit· 1958-10-16· cited 7×
• In Re Stutzman's Estate
  New Mexico Supreme Court· 1953-11-03· cited 6×
• Dickson v. Commissioner
  U.S. Tax Court· 1949-09-19· cited 5×
• Hagenlocher v. Commissioner
  U.S. Tax Court· 1964-09-08· cited 3×
• Dauphin Deposit Trust Co. v. McGinnis
  Third Circuit· 1963-11-07· cited 3×