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.

• buyer of property exercised an option to buy the property from taxpayer just before option was to expire; taxpayer arranged to exchange property with another party upon expiration of the option -- section 1031 not applicable

Source: CourtListener parenthetical corpus (CC0).

Cited by

10 cases in this archive cite this case.

• June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United States
  Fifth Circuit· 1967-08-28· cited 75×
• John M. Rogers and John M. Rogers, of the Estate of Gladys B. Rogers, Deceased v. Commissioner of Internal Revenue
  Ninth Circuit· 1967-04-27· cited 33×
• Local Finance Corp. v. Commissioner
  U.S. Tax Court· 1967-08-31· cited 33×
• Wheeler v. Commissioner
  U.S. Tax Court· 1972-06-14· cited 30×
• Bell Lines, Inc. v. United States
  Fourth Circuit· 1973-06-26· cited 25×
• Brauer v. Commissioner
  U.S. Tax Court· 1980-09-03· cited 15×
• Reitz v. Commissioner
  U.S. Tax Court· 1974-01-09· cited 11×
• Louison v. Yohanan
  California Court of Appeal· 1981-03-25· cited 2×
• Carlton v. United States
  S.D. Florida· 1966-04-26· cited 1×
• Caplan v. United States
  S.D. Florida· 1966-12-09

Cites

9 cases in this archive are cited by this case.

• Commissioner v. Duberstein
  Supreme Court· 1960-06-13· cited 1,566×
• Weiss v. Stearn
  Supreme Court· 1924-05-26· cited 328×
• Television Industries, Inc. v. Commissioner of Internal Revenue
  Second Circuit· 1960-11-14· cited 75×
• James Alderson, Surviving Husband and Estate of Clarissa E. Alderson, Deceased, James Alderson v. Commissioner of Internal Revenue
  Ninth Circuit· 1963-05-22· cited 58×
• Coastal Terminals, Inc. v. United States
  Fourth Circuit· 1963-07-12· cited 51×
• Television Industries, Inc. v. Commissioner
  U.S. Tax Court· 1959-09-28· cited 49×
• Trenton Cotton Oil Co. v. Commissioner of Internal Revenue
  Sixth Circuit· 1945-02-08· cited 40×
• Mercantile Trust Co. v. Commissioner
  Board of Tax Appeals· 1935-02-19· cited 34×
• Caras v. Parker
  California Court of Appeal· 1957-04-01· cited 20×