Powers v. Commissioner

How courts have described this case

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

• \[W]hat criterion should be employed for determining the 'value' of the gifts is a question of law\

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Alisa Bradley and Ronald Bradley, Parents and Next Friends of Rachel Bradley v. Secretary of the Department of Health and Human Services
  Federal Circuit· 1993-04-22· cited 842×
• Dobson v. Commissioner
  Supreme Court· 1944-01-03· cited 676×
• United States v. Cartwright
  Supreme Court· 1973-05-07· cited 676×
• United States v. Woods
  Supreme Court· 2013-12-03· cited 317×
• Daniel D. And Agnes H. Palmer v. Commissioner of Internal Revenue
  Eighth Circuit· 1975-09-30· cited 88×
• Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal Revenue
  Sixth Circuit· 2001-11-19· cited 88×
• Commissioner of Internal Revenue v. Buck
  Second Circuit· 1941-06-06· cited 81×
• Dunn v. Commissioner
  Fifth Circuit· 2002-08-01· cited 45×
• Estate of Jelke v. Commissioner
  Eleventh Circuit· 2007-11-15· cited 41×
• Estate of D.D. Palmer, Deceased, Richard L. Braunstein and Davenport Bank & Trust Co., Executors and A.H. Palmer v. Commissioner of Internal Revenue
  Eighth Circuit· 1988-02-11· cited 41×
• Helvering v. Maytag
  Eighth Circuit· 1942-01-20· cited 38×
• Oberwinder v. Commissioner of Internal Revenue
  Eighth Circuit· 1945-02-06· cited 33×
• Publicker v. Commissioner of Internal Revenue
  Third Circuit· 1953-08-19· cited 31×
• Amerada Hess Corp. v. Commissioner
  Third Circuit· 1975-05-13· cited 31×
• Estate of Rose
  Supreme Court of Pennsylvania· 1975-11-26· cited 29×
• Maytag v. Commissioner of Internal Revenue
  Tenth Circuit· 1951-03-21· cited 26×
• Commissioner of Internal Revenue v. McCann
  Second Circuit· 1944-12-21· cited 24×
• Whittemore v. Fitzpatrick
  D. Connecticut· 1954-10-26· cited 24×
• Frederick G. Krapf, Jr., and June B. Krapf v. The United States
  Federal Circuit· 1992-10-22· cited 22×
• Alma M. O'Reilly v. Commissioner of Internal Revenue, Charles H. O'reilly, Sr. v. Commissioner of Internal Revenue
  Eighth Circuit· 1992-09-01· cited 19×

Cites

3 cases in this archive are cited by this case.

• Helvering v. Rankin
  Supreme Court· 1935-04-29· cited 264×
• Lucas v. Alexander
  Supreme Court· 1929-05-20· cited 123×
• Commissioner of Internal Revenue v. Powers
  First Circuit· 1940-07-16· cited 4×

Other cases named Powers v. Commissioner

11 other CourtListener records share this case name.

• Powers v. Commissioner
  Fifth Circuit· 1995-01-26· cited 25×
• Powers v. Commissioner
  U.S. Tax Court· 1961-09-29· cited 19×
• Powers v. Commissioner
  Fifth Circuit· 1995-04-12· cited 14×
• Powers v. Commissioner
  Board of Tax Appeals· 1932-10-27· cited 7×
• Powers v. Commissioner
  Board of Tax Appeals· 1928-12-13· cited 1×
• Powers v. Commissioner
  U.S. Tax Court· 1961-09-29
• Powers v. Commissioner
  Supreme Court· 1940-11-12
• Powers v. Commissioner
  Supreme Court· 2001-04-23
• Powers v. Commissioner
  Supreme Court· 2001-04-23
• Powers v. Commissioner
  Supreme Court· 2001-06-18
• Powers v. Commissioner
  Supreme Court· 2001-06-18