Rogers v. Commissioner

How courts have described this case

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

• a $10,000 equity in standing timber

Source: CourtListener parenthetical corpus (CC0).

Cited by

7 cases in this archive cite this case.

• Lawrence B. Sheppard and Charlotte N. Sheppard v. The United States
  Court of Claims· 1966-06-10· cited 53×
• Walter R. Carrington and Ada Raye Carrington v. Commissioner of Internal Revenue
  Fifth Circuit· 1973-04-23· cited 42×
• S. C. Johnson & Son, Inc. v. Commissioner
  U.S. Tax Court· 1975-03-31· cited 28×
• Friedman v. Commissioner
  U.S. Tax Court· 1963-12-31· cited 15×
• Bush Bros. & Co. v. Commissioner
  U.S. Tax Court· 1979-12-05· cited 15×
• Sheldon v. Commissioner
  U.S. Tax Court· 1974-04-25· cited 10×
• Peeler Realty Co. v. Commissioner
  U.S. Tax Court· 1973-08-14· cited 2×

Cites

10 cases in this archive are cited by this case.

• Helvering v. Horst
  Supreme Court· 1940-11-25· cited 1,213×
• Commissioner v. P. G. Lake, Inc.
  Supreme Court· 1958-05-19· cited 514×
• Commissioner v. Wilcox
  Supreme Court· 1946-02-25· cited 386×
• United States v. Michel
  Supreme Court· 1931-02-24· cited 187×
• Campbell, Collector of Internal Revenue v. Prothro Et Ux
  Fifth Circuit· 1954-01-06· cited 42×
• Apt v. Birmingham
  N.D. Iowa· 1950-03-25· cited 38×
• D. K. Caldwell v. Ellis Campbell, Jr., Former Collector of Internal Revenue
  Fifth Circuit· 1955-01-12· cited 27×
• Winton v. Kelm
  D. Minnesota· 1954-06-08· cited 24×
• Nordan v. Commissioner
  U.S. Tax Court· 1954-08-31· cited 19×
• Flewellen v. Commissioner
  U.S. Tax Court· 1959-05-11· cited 4×