Robert Rosenspan v. United States

How courts have described this case

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

• holding that traveling salesman had no permanent place of abode

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Louis R. And Yvonne M. Frederick v. United States
  Eighth Circuit· 1979-08-08· cited 71×
• Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United States
  Ninth Circuit· 1979-11-23· cited 71×
• Francis J. Markey and Hazel L. Markey v. Commissioner of Internal Revenue
  Sixth Circuit· 1974-01-22· cited 54×
• United States v. Edward Ramon Mena
  First Circuit· 1991-05-09· cited 52×
• Montgomery v. Commissioner
  U.S. Tax Court· 1975-05-07· cited 51×
• James O. Henderson v. Commissioner of Internal Revenue
  Ninth Circuit· 1998-04-29· cited 48×
• Ludwig H. Brandl v. Commissioner of Internal Revenue
  Sixth Circuit· 1975-04-22· cited 47×
• Peter Stemkowski v. Commissioner of Internal Revenue
  Second Circuit· 1982-09-17· cited 42×
• Robert F. Six and Ethel Merman Six, Plaintifffs-Appellants v. United States
  Second Circuit· 1971-10-18· cited 38×
• Soterios and Catharine Hantzis v. Commissioner of Internal Revenue
  First Circuit· 1981-01-28· cited 35×
• Drucker v. Commissioner
  U.S. Tax Court· 1982-09-30· cited 32×
• Rambo v. Commissioner
  U.S. Tax Court· 1978-03-13· cited 31×
• Wirth v. Commissioner
  U.S. Tax Court· 1974-03-28· cited 28×
• Nester and Lavain M. Ellwein v. United States of America, Nester and Lavain M. Ellwein v. United States
  Eighth Circuit· 1985-12-05· cited 20×
• Fed. Sec. L. Rep. P 96,409 S. & S. Realty Corp. v. Kleer-Vu Industries, Inc. And Benjamin Osher
  Second Circuit· 1978-04-26· cited 11×
• Edward W. And Leona J. Andrews v. Commissioner of Internal Revenue
  First Circuit· 1991-04-24· cited 7×
• Frederick v. United States
  D. North Dakota· 1978-09-29· cited 6×
• Liljeberg v. Comm'r of Internal Revenue
  D.C. Circuit· 2018-11-02· cited 3×
• Bell v. United States
  Court of Claims· 1979-01-24· cited 3×
• Bernard v. United States
  Court of Claims· 1986-12-31· cited 2×

Cites

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

• Commissioner v. Flowers
  Supreme Court· 1946-01-07· cited 1,138×
• United States v. Correll
  Supreme Court· 1967-12-11· cited 747×
• Peurifoy v. Commissioner
  Supreme Court· 1958-12-08· cited 449×
• Addison v. Holly Hill Fruit Products, Inc.
  Supreme Court· 1944-06-12· cited 398×
• Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. Hall
  Fourth Circuit· 1958-05-19· cited 169×
• Commissioner v. Stidger
  Supreme Court· 1967-05-08· cited 141×
• John M. Trent and Lisa M. Trent v. Commissioner of Internal Revenue
  Second Circuit· 1961-06-09· cited 129×
• George Harvey James v. United States
  Ninth Circuit· 1962-09-21· cited 128×
• Griffith v. Board of Commissioners of the Alabama State Bar
  Supreme Court· 1966-01-17· cited 104×
• Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal Revenue
  Ninth Circuit· 1969-05-14· cited 87×
• Barnhill v. Commissioner of Internal Revenue
  Fourth Circuit· 1945-04-09· cited 77×
• Carroll E. Burns and Gladys Burns v. William M. Gray, District Director of Internal Revenue
  Sixth Circuit· 1961-03-10· cited 38×
• Commissioner of Internal Revenue v. Louis H. Mooneyhan
  Sixth Circuit· 1968-12-05· cited 37×
• Lindsay v. Commissioner
  Board of Tax Appeals· 1936-07-30· cited 35×
• Duncan v. Commissioner
  Board of Tax Appeals· 1929-10-25· cited 34×
• Luke E. O'TOOle v. Commissioner of Internal Revenue
  Second Circuit· 1957-04-08· cited 33×
• Kenneth D. England and Connie J. England v. United States
  Seventh Circuit· 1965-04-29· cited 33×
• United States v. Elmire L. Le Blanc
  Fifth Circuit· 1960-05-17· cited 32×
• Flowers v. Commissioner of Internal Revenue
  Fifth Circuit· 1945-03-23· cited 21×
• Tartaglio v. Department of Institutions & Agencies
  Supreme Court· 1969-04-28· cited 19×