Rubnitz v. Commissioner

How courts have described this case

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

• deduction denied because the borrowed funds were deposited in accounts maintained with the lender

Source: CourtListener parenthetical corpus (CC0).

Cited by

10 cases in this archive cite this case.

• Crown v. Commissioner
  U.S. Tax Court· 1981-09-17· cited 109×
• Baird v. Commissioner
  U.S. Tax Court· 1977-04-27· cited 94×
• Heyman v. Commissioner
  U.S. Tax Court· 1978-06-26· cited 37×
• Barry L. Battelstein and Jerry E. Battelstein v. Internal Revenue Service
  Fifth Circuit· 1980-12-03· cited 34×
• Blitzer v. United States
  Court of Claims· 1982-07-14· cited 31×
• Barry L. Battelstein and Jerry E. Battelstein v. Internal Revenue Service
  Fifth Circuit· 1980-02-14· cited 24×
• Schubel v. Commissioner
  U.S. Tax Court· 1981-09-28· cited 22×
• Menz v. Commissioner
  U.S. Tax Court· 1983-06-29· cited 20×
• Williams v. Seeley (In re Williams)
  E.D. Virginia· 1999-10-15· cited 1×
• Donald L. Wilkerson v. Commissioner Of Internal Revenue
  Ninth Circuit· 1981-11-12

Cites

18 cases in this archive are cited by this case.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Deputy, Administratrix v. Du Pont
  Supreme Court· 1940-01-08· cited 2,467×
• Eckert v. Burnet
  Supreme Court· 1931-04-13· cited 272×
• Helvering v. Price
  Supreme Court· 1940-03-25· cited 179×
• Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. Goodstein
  First Circuit· 1959-05-21· cited 177×
• Sandor v. Commissioner
  U.S. Tax Court· 1974-07-03· cited 107×
• Andrew A. Sandor and Jeanne Sandor v. Commissioner of Internal Revenue
  Ninth Circuit· 1976-05-28· cited 90×
• G. Douglas Burck and Marjorie W. Burck v. Commissioner of Internal Revenue
  Second Circuit· 1976-03-04· cited 85×
• Burck v. Commissioner
  U.S. Tax Court· 1975-02-13· cited 78×
• Hart v. Commissioner of Internal Revenue
  First Circuit· 1932-01-05· cited 71×
• Cleaver v. Commissioner of Internal Revenue
  Seventh Circuit· 1946-12-03· cited 52×
• Cleaver v. Commissioner
  U.S. Tax Court· 1946-03-12· cited 51×
• Cole v. Commissioner
  U.S. Tax Court· 1975-09-25· cited 51×
• L-R Heat Treating Co. v. Commissioner
  U.S. Tax Court· 1957-07-26· cited 46×
• Russell Mann and Vivian Mann v. Commissioner of Internal Revenue
  Eighth Circuit· 1973-08-27· cited 31×
• Ferris v. Commissioner
  Board of Tax Appeals· 1938-08-11· cited 23×
• Lewis v. Commissioner
  U.S. Tax Court· 1975-12-24· cited 20×
• Hermann v. Commissioner
  Board of Tax Appeals· 1932-12-21· cited 4×