Putnam v. Commissioner

How courts have described this case

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

• referring to Iowa law as to subrogation
• referring to Iowa law as to subrogation

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Whipple v. Commissioner
  Supreme Court· 1963-06-17· cited 469×
• United States v. Generes
  Supreme Court· 1972-03-27· cited 341×
• John M. Trent and Lisa M. Trent v. Commissioner of Internal Revenue
  Second Circuit· 1961-06-09· cited 129×
• Crown v. Commissioner
  U.S. Tax Court· 1981-09-17· cited 109×
• Underwood v. Commissioner
  U.S. Tax Court· 1975-01-27· cited 98×
• Fred N. Acker v. Commissioner of Internal Revenue
  Sixth Circuit· 1958-09-03· cited 97×
• State Farm Fire & Casualty Co. v. Pacific Rent-All, Inc.
  Hawaii Supreme Court· 1999-05-28· cited 88×
• Estate of Leavitt v. Commissioner
  U.S. Tax Court· 1988-02-10· cited 87×
• In Re James A. Lane, Bankrupt. Frances B. Lane and James M. Gaines, as Trustee of the Bankrupt Estate of James A. Lane v. United States
  Eleventh Circuit· 1984-09-27· cited 82×
• Beneficial Hawaii, Inc. v. Kida
  Hawaii Supreme Court· 2001-08-31· cited 77×
• Santa Anita Consol., Inc. v. Commissioner
  U.S. Tax Court· 1968-07-02· cited 76×
• Paul v. Weir and Margaret G. Weir v. Commissioner of Internal Revenue, Paul v. Weir v. Commissioner of Internal Revenue
  Sixth Circuit· 1960-11-02· cited 70×
• United States v. Charles J. Ash, Jr.
  D.C. Circuit· 1972-06-12· cited 69×
• Andrew v. Commissioner
  U.S. Tax Court· 1970-02-11· cited 57×
• Perry v. Commissioner
  U.S. Tax Court· 1966-11-18· cited 56×
• Rushing v. Commissioner
  U.S. Tax Court· 1972-09-21· cited 53×
• Centel Communications Co. v. Commissioner
  U.S. Tax Court· 1989-03-23· cited 53×
• Schwartz v. Commissioner
  U.S. Tax Court· 1978-03-06· cited 49×
• Samuel Towers v. Commissioner of Internal Revenue, and Three Related Cases
  Second Circuit· 1957-08-02· cited 46×
• H. H. Bodzy and Marjorie Bodzy v. Commissioner of Internal Revenue
  Fifth Circuit· 1963-07-10· cited 46×

Cites

26 cases in this archive are cited by this case; the 20 most cited are listed.

• Burnet v. Harmel
  Supreme Court· 1932-11-07· cited 980×
• Lyeth v. Hoey
  Supreme Court· 1938-12-05· cited 565×
• Spring City Foundry Co. v. Commissioner
  Supreme Court· 1934-04-30· cited 558×
• United States v. Munsey Trust Co.
  Supreme Court· 1947-06-23· cited 479×
• Eckert v. Burnet
  Supreme Court· 1931-04-13· cited 272×
• Helvering v. Price
  Supreme Court· 1940-03-25· cited 179×
• Lewellyn v. Electric Reduction Co.
  Supreme Court· 1927-11-21· cited 167×
• Wilmington Trust Co. v. Helvering
  Supreme Court· 1942-04-27· cited 108×
• Watson v. Commissioner
  Supreme Court· 1953-06-15· cited 98×
• Shiman v. Commissioner of Internal Revenue
  Second Circuit· 1932-07-05· cited 55×
• American Cigar Co. v. Commissioner of Internal Revenue
  Second Circuit· 1933-07-25· cited 51×
• Howell v. Commissioner of Internal Revenue
  Eighth Circuit· 1934-02-20· cited 45×
• Fox v. Commissioner of Internal Revenue
  Second Circuit· 1951-07-02· cited 34×
• WF Young, Inc. v. Commissioner of Internal Revenue
  First Circuit· 1941-05-23· cited 34×
• Reading Co. v. Commissioner of Internal Revenue
  Third Circuit· 1942-10-23· cited 31×
• Hamlen v. Welch
  First Circuit· 1940-12-30· cited 31×
• Max Putnam and Elizabeth Putnam v. Commissioner of Internal Revenue
  Eighth Circuit· 1955-08-11· cited 30×
• Helvering v. Wilmington Trust Co.
  Third Circuit· 1941-09-03· cited 24×
• Pollak v. Commissioner of Internal Revenue
  Third Circuit· 1954-01-06· cited 22×
• Scott v. Norton Hardware Co.
  Fourth Circuit· 1932-01-12· cited 20×

Other cases named Putnam v. Commissioner

6 other CourtListener records share this case name.

• Putnam v. Commissioner
  Supreme Court· 1956-02-27· cited 5×
• Putnam v. Commissioner
  Board of Tax Appeals· 1934-10-03· cited 4×
• Putnam v. Commissioner
  Board of Tax Appeals· 1930-11-05· cited 2×
• Putnam v. Commissioner
  U.S. Tax Court· 1946-04-11· cited 1×
• Putnam v. Commissioner
  Board of Tax Appeals· 1926-02-17
• Putnam v. Commissioner
  U.S. Tax Court· 1946-04-11