Rockwell v. Commissioner

How courts have described this case

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

• decided under § 117(a)(1) of the 1939 Code, now § 1221
• decided under § 117(a)(1) of the 1939 Code, now § 1221

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Johnny Weimerskirch v. Commissioner of Internal Revenue
  Ninth Circuit· 1979-05-02· cited 493×
• Robert P. Wilcox v. Commissioner of Internal Revenue
  Ninth Circuit· 1988-06-07· cited 419×
• George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue
  Ninth Circuit· 1984-04-30· cited 411×
• Seymour Silverman v. Commissioner of Internal Revenue
  Second Circuit· 1976-06-21· cited 290×
• Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal Revenue
  Ninth Circuit· 1983-01-18· cited 275×
• United States v. Edward M. Zolla
  Ninth Circuit· 1984-01-24· cited 247×
• State v. Bey
  Supreme Court of New Jersey· 1988-08-02· cited 242×
• United States v. John Edward Jones, A/K/A Liddy Jones, A/K/A Malik Shariff, United States of America v. Robert Avon Jones, A/K/A Bobby
  Fourth Circuit· 1976-02-09· cited 154×
• Alan B. Karme and Laila M. Karme v. Commissioner of Internal Revenue
  Ninth Circuit· 1982-04-05· cited 151×
• United States v. J. Murray Hooker, II
  Fourth Circuit· 1988-03-10· cited 132×
• Commonwealth v. Casper
  Supreme Court of Pennsylvania· 1978-10-05· cited 124×
• Danville Plywood Corporation v. The United States
  Federal Circuit· 1990-03-21· cited 116×
• United States v. Wander
  Third Circuit· 1979-06-27· cited 110×
• United States v. Manuel Glenn Abascal, United States of America v. Paul Gordon Frakes
  Ninth Circuit· 1977-12-02· cited 89×
• United States v. Alfonso Adalberto Pupo, United States of America v. George Govantes
  Fourth Circuit· 1988-04-22· cited 89×
• Meridian Wood Products Co., Inc., a Corporation v. United States of America, Harry F. Lenton and Colleen Lenton v. United States
  Ninth Circuit· 1984-02-13· cited 87×
• Anne Moen Bullitt Biddle Brewster v. Commissioner of Internal Revenue
  D.C. Circuit· 1979-07-03· cited 72×
• Manuel Flores and Wilshire Insurance Company, Appellants-Cross-Appellees v. United States of America, Appellee-Cross-Appellant
  Ninth Circuit· 1977-04-11· cited 63×
• United States v. Crowell
  Fourth Circuit· 1978-11-17· cited 62×
• United States v. James Harold Hood
  Eighth Circuit· 1979-02-08· cited 59×

Other cases named Rockwell v. Commissioner

1 other CourtListener record shares this case name.

• Rockwell v. Commissioner
  U.S. Tax Court· 1961-11-21· cited 3×