Reese v. Commissioner

How courts have described this case

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

• wherein it was determined that there was a threshold question as to whether payments to the taxpayer were a “scholarship” or “fellowship” which had to be answered before sec. 117 became applicable
• wherein it was determined that there was a threshold question as to whether payments to the taxpayer were a \scholarship\ or \fellowship\ which had to be answered before sec. 117 became applicable

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Bingler v. Johnson
  Supreme Court· 1969-06-09· cited 669×
• Proskey v. Commissioner
  U.S. Tax Court· 1969-03-06· cited 134×
• Carroll v. Commissioner
  U.S. Tax Court· 1968-10-31· cited 115×
• Anderson v. Commissioner
  U.S. Tax Court· 1970-07-28· cited 65×
• Eugene E. Hembree, Jr., and Belle D. Hembree v. United States
  Fourth Circuit· 1972-08-03· cited 63×
• Ford v. Commissioner
  U.S. Tax Court· 1971-09-15· cited 62×
• Weinberg v. Commissioner
  U.S. Tax Court· 1975-08-04· cited 61×
• Steiman v. Commissioner
  U.S. Tax Court· 1971-09-23· cited 51×
• Bailey v. Commissioner
  U.S. Tax Court· 1973-06-18· cited 47×
• Fisher v. Commissioner
  U.S. Tax Court· 1971-08-30· cited 44×
• Turem v. Commissioner
  U.S. Tax Court· 1970-07-16· cited 43×
• Rosenthal v. Commissioner
  U.S. Tax Court· 1975-01-13· cited 43×
• John E. Quast and Nancy K. Quast v. United States
  Eighth Circuit· 1970-06-23· cited 41×
• Dietz v. Commissioner
  U.S. Tax Court· 1974-07-31· cited 40×
• Jamieson v. Commissioner
  U.S. Tax Court· 1969-01-23· cited 35×
• Brubakken v. Commissioner
  U.S. Tax Court· 1976-11-18· cited 35×
• Adams v. Commissioner
  U.S. Tax Court· 1978-12-28· cited 33×
• Meehan v. Commissioner
  U.S. Tax Court· 1976-07-29· cited 28×
• International Trading Co. v. Commissioner
  U.S. Tax Court· 1971-12-28· cited 26×
• Zolnay v. Commissioner
  U.S. Tax Court· 1968-01-23· cited 23×

Cites

14 cases in this archive are cited by this case.

• Griffiths v. Commissioner
  Supreme Court· 1939-12-18· cited 447×
• Helvering v. City Bank Farmers Trust Co.
  Supreme Court· 1935-11-11· cited 232×
• J. C. Penney Company, Transferee v. Commissioner of Internal Revenue
  Second Circuit· 1962-12-12· cited 99×
• Joseph D. Woddail and Susan M. Woddail v. Commissioner of Internal Revenue
  Tenth Circuit· 1963-08-13· cited 73×
• J. C. Penney Co. v. Commissioner
  U.S. Tax Court· 1962-03-06· cited 72×
• Bonn v. Commissioner
  U.S. Tax Court· 1960-04-15· cited 68×
• Bhalla v. Commissioner
  U.S. Tax Court· 1960-10-07· cited 59×
• Paul j.ussery and Allean M. Ussery v. United States
  Fifth Circuit· 1961-11-09· cited 53×
• Evans v. Commissioner
  U.S. Tax Court· 1960-07-19· cited 38×
• Wrobleski v. Bingler
  W.D. Pennsylvania· 1958-05-19· cited 35×
• Wells v. Commissioner
  U.S. Tax Court· 1963-04-15· cited 28×
• Littman v. Commissioner
  U.S. Tax Court· 1964-06-15· cited 27×
• Commissioner of Internal Revenue v. Charles P. Ide and Martha M. Ide
  Third Circuit· 1964-07-15· cited 17×
• Ide v. Commissioner
  U.S. Tax Court· 1963-07-05· cited 10×

Other cases named Reese v. Commissioner

5 other CourtListener records share this case name.

• Reese v. Commissioner
  U.S. Tax Court· 1975-06-12· cited 10×
• Reese v. Commissioner
  Board of Tax Appeals· 1934-03-06· cited 6×
• Reese v. Commissioner
  Fourth Circuit· 1967-02-28· cited 6×
• Reese v. Commissioner
  Board of Tax Appeals· 1929-04-05· cited 1×
• Reese v. Commissioner
  Board of Tax Appeals· 1929-04-05