Schulz v. Commissioner

How courts have described this case

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

• discussing tax benefits of typical family trust

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Jerome D. And Bernetta O. Hanson v. Commissioner of Internal Revenue
  Ninth Circuit· 1983-01-17· cited 112×
• United States v. Staniford A. Sorrentino
  First Circuit· 1984-04-10· cited 71×
• United States v. Gordon S. Buttorff
  Fifth Circuit· 1985-06-03· cited 70×
• Frank Muhich, Virginia Muhich, and Midwest Portraits Corporation v. Commissioner of Internal Revenue
  Seventh Circuit· 2001-01-25· cited 60×
• William E. Neely and Irene R. Neely v. United States
  Ninth Circuit· 1985-11-07· cited 58×
• Sampson v. Commissioner
  U.S. Tax Court· 1983-09-22· cited 49×
• United States v. Lonnie Glen Schmidt, United States of America v. Thomas Calvin Dunlap, Sr., United States of America v. James Eugene Lewis
  Fourth Circuit· 1991-07-15· cited 41×
• Robert A. Pfluger and Elaine M. Pfluger v. Commissioner of Internal Revenue
  Seventh Circuit· 1988-03-07· cited 36×
• Gauntt v. Commissioner
  U.S. Tax Court· 1984-01-12· cited 29×
• Darlene Swayze v. United States of America, Stuart Martin v. United States
  Ninth Circuit· 1986-03-21· cited 27×
• United States v. Daniel J. Gleason, Individually and D/B/A Tax Toolbox, Inc., and My Tax Man, Inc.
  Sixth Circuit· 2005-12-29· cited 27×
• Ralph C. Buelow v. Commissioner of Internal Revenue
  Seventh Circuit· 1992-08-12· cited 26×
• Dr. Bruce Holman Audrey B. Holman v. United States
  Tenth Circuit· 1984-02-29· cited 23×
• United States v. Dawes
  D. Kansas· 2004-09-23· cited 22×
• Clarence H. O'DOnnell and Georgia G. O'DOnnell v. Commissioner of Internal Revenue Service
  Eleventh Circuit· 1984-03-05· cited 10×
• United States v. Smith
  N.D. Indiana· 1996-10-08· cited 8×
• James E. Edwards Family Trust Ex Rel. Edwards v. United States
  D. New Mexico· 1983-01-19· cited 5×
• United States v. Estate Preservation Services
  E.D. California· 1998-10-05· cited 5×
• Don Gastineau Equity Trust v. United States
  C.D. California· 1987-12-17· cited 4×
• Unnamed case
  Seventh Circuit· 1982-08-10· cited 2×

Cites

14 cases in this archive are cited by this case.

• Lucas v. Earl
  Supreme Court· 1930-03-17· cited 1,518×
• Helvering v. Clifford
  Supreme Court· 1940-02-26· cited 1,472×
• Helvering v. Horst
  Supreme Court· 1940-11-25· cited 1,213×
• Blair v. Commissioner
  Supreme Court· 1937-02-01· cited 810×
• Harrison v. Schaffner
  Supreme Court· 1941-03-31· cited 431×
• Helvering v. Eubank
  Supreme Court· 1941-02-03· cited 418×
• Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal Revenue
  Eighth Circuit· 1980-07-11· cited 154×
• DiLuigi v. Kafkalas
  Supreme Court· 1979-03-19· cited 127×
• Richard Rubin and Helene Rubin v. Commissioner of Internal Revenue
  Second Circuit· 1970-06-30· cited 70×
• Commissioner of Internal Revenue v. Laughton
  Ninth Circuit· 1940-06-29· cited 39×
• Gerald R. Redding and Dorothy M. Redding and Thomas W. Moses and Anne M. Moses v. Commissioner of Internal Revenue
  Seventh Circuit· 1980-08-25· cited 32×
• George T. Horvat and Carol R. Horvat, and James J. Minesal and Joyce Minesal v. Commissioner of Internal Revenue
  Seventh Circuit· 1982-03-08· cited 15×
• Milton Falkoff and Jeannette L. Falkoff, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-Appellant
  Seventh Circuit· 1979-08-30· cited 6×
• Horvat v. Commissioner of Internal Revenue
  Seventh Circuit· 1978-06-07· cited 5×