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.

• “It seems clear that the confiscation of petitioner’s automobile by officials in East Germany acting under color of legal authority, arbitrary and despotic as it may have been, could not have been a ‘theft’ for tax deduction purposes.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Louisa B. Gunther Farcasanu v. Commissioner of Internal Revenue
  D.C. Circuit· 1970-10-13· cited 28×
• Popa v. Commissioner
  U.S. Tax Court· 1979-10-22· cited 23×
• Cesar E. Alvarez Et Ux. v. United States
  Fifth Circuit· 1970-09-01· cited 7×
• Lorenzo A. Beltran v. United States of America, Enrique A. And Olga P. Onetti v. United States
  Seventh Circuit· 1971-04-27· cited 5×

Cites

3 cases in this archive are cited by this case.

• Nona R. Johnson v. United States
  Eighth Circuit· 1961-08-02· cited 15×
• Gurry v. Commissioner
  Board of Tax Appeals· 1933-04-26· cited 13×
• Herbert P. Weinmann v. United States
  Second Circuit· 1960-05-09· cited 10×