Scaife Co. v. Commissioner

How courts have described this case

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

• holding taxpayer could not amend return to adjust value of capital stock where taxpayer failed to request an extension or amend return before the original deadline for filing

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Goldring v. Commissioner
  U.S. Tax Court· 1953-04-16· cited 42×
• Blenheim Co. v. Commissioner of Internal Revenue
  Fourth Circuit· 1942-02-25· cited 29×
• 5K Logistics, Inc. v. Daily Express, Inc.
  Fourth Circuit· 2011-10-21· cited 27×
• Barber v. Commissioner
  U.S. Tax Court· 1975-05-29· cited 21×
• The Estate of Robert B. Dupree, Robert P. Dupree, Independent v. United States
  Fifth Circuit· 1968-03-11· cited 18×
• Helvering v. State-Planters Bank & Trust Co.
  Fourth Circuit· 1942-08-18· cited 17×
• Commercial Sav. & Loan Asso. v. Commissioner
  U.S. Tax Court· 1969-10-06· cited 13×
• Second Carey Trust v. Commissioner
  U.S. Tax Court· 1943-08-27· cited 12×
• Commissioner v. United States & International Securities Corp.
  Third Circuit· 1942-10-30· cited 9×
• Woodward v. United States
  W.D. Virginia· 1971-02-02· cited 9×
• Commissioner v. Titus Oil & Investment Co.
  Tenth Circuit· 1943-01-13· cited 6×
• Interwoven Stocking Co. v. United States
  Third Circuit· 1944-09-06· cited 6×
• Jones v. United States
  Court of Claims· 1977-04-20· cited 6×
• Barnhill v. Commissioner
  Fifth Circuit· 1957-02-27· cited 5×
• United States v. Five (5) Coin-operated Gaming Devices
  W.D. Virginia· 1965-10-15· cited 5×
• Marshall Heirs v. Commissioner
  Board of Tax Appeals· 1941-11-07· cited 4×
• Allison v. United States
  M.D. Pennsylvania· 1974-08-14· cited 3×
• Dr. Salsbury's Laboratories v. United States
  Eighth Circuit· 1943-02-08· cited 3×
• Degnan v. Commissioner
  Ninth Circuit· 1943-06-29· cited 3×
• Intersport Fashions West, Inc. v. United States
  Federal Claims· 2012-02-13· cited 1×

Cites

6 cases in this archive are cited by this case.

• Haggar Co. v. Helvering, Com'r of Internal Revenue
  Supreme Court· 1940-04-20· cited 291×
• J. E. Riley Investment Co. v. Commissioner
  Supreme Court· 1940-11-12· cited 275×
• William B. Scaife & Sons Co. v. Driscoll
  Third Circuit· 1937-11-10· cited 13×
• Wm. B. Scaife & Sons Co. v. Commissioner
  Third Circuit· 1941-01-31· cited 3×
• Lerner Stores Corp. v. Commissioner
  Second Circuit· 1941-03-24· cited 2×
• Wm. B. Scaife & Sons Co. v. Driscoll
  W.D. Pennsylvania· 1937-03-12· cited 1×

Other cases named Scaife Co. v. Commissioner

2 other CourtListener records share this case name.

• Scaife Co. v. Commissioner
  Board of Tax Appeals· 1942-10-30· cited 2×
• Scaife Co. v. Commissioner
  Supreme Court· 1941-06-02