Preece v. Commissioner

How courts have described this case

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

• applying facts and circumstances test of section 1.871-2, Income Tax Regs. , to determine whether the taxpayers in that case (U.S. citizens) were residents of the Commonwealth of the Northern Mariana Islands
• applying facts and circumstances test of section 1.871-2, Income Tax Regs. , to determine whether the taxpayers in that case (U.S. citizens) were residents of the Commonwealth of the Northern Mariana Islands

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• Boyd Gaming Corp. v. Commissioner
  U.S. Tax Court· 1996-05-22· cited 21×
• Therese Hahn v. Commissioner
  U.S. Tax Court· 1998-03-04

Cites

12 cases in this archive are cited by this case.

• Naftel v. Commissioner
  U.S. Tax Court· 1985-09-30· cited 857×
• Espinoza v. Commissioner
  U.S. Tax Court· 1982-03-16· cited 322×
• Zaentz v. Commissioner
  U.S. Tax Court· 1988-04-21· cited 294×
• Howard J. Sochurek v. Commissioner of Internal Revenue
  Seventh Circuit· 1962-03-01· cited 67×
• Fehlhaber v. Commissioner
  U.S. Tax Court· 1990-06-13· cited 63×
• United States v. Goodyear Tire & Rubber Co.
  Supreme Court· 1990-01-22· cited 54×
• Nelson v. Commissioner
  U.S. Tax Court· 1958-08-21· cited 54×
• Schoneberger v. Commissioner
  U.S. Tax Court· 1980-08-07· cited 45×
• Great Cruz Bay, Inc., St. John, Virgin Islands v. Reuben B. Wheatley, Commissioner of Finance, Government of the Virgin Islands
  Third Circuit· 1974-03-28· cited 15×
• Lee and Joan Holmes v. Director of Revenue and Taxation, Government of Guam
  Ninth Circuit· 1987-09-15· cited 11×
• Remedios A. Flores, of the Estate of Jose M. Flores and Remedios A. Flores, Individually v. Government of Guam
  Ninth Circuit· 1971-06-07· cited 7×
• Manning v. Blaz
  Ninth Circuit· 1973-04-05· cited 4×