U.S. Tax Court· 1/24/1991
Sears, Roebuck & Co. v. Commissioner
Citations
- 96 T.C. 61
- 1991 U.S. Tax Ct. LEXIS 5
- 96 T.C. No. 5
Judges: Cohen,Korner,Shields,Hamblen,Swift,Gerber,Wright,Parr,Colvin,Halpern,Wells,Ruwe,Nims,Jacobs,Chabot,Whalen
Read full opinion on CourtListenerCited by
13 cases in this archive cite this case.
- Amerco v. CommissionerU.S. Tax Court· 1991-01-24· cited 58×
- Harper Group v. CommissionerU.S. Tax Court· 1991-01-24· cited 46×
- Sears, Roebuck and Co. And Affiliated Corporations, Cross-Appellee v. Commissioner of Internal Revenue, Cross-AppellantSeventh Circuit· 1992-10-14· cited 43×
- Florida Hosp. Trust Fund v. CommissionerU.S. Tax Court· 1994-08-04· cited 24×
- Sears, Roebuck & Co. v. CommissionerU.S. Tax Court· 1991-04-24· cited 21×
- Ocean Drilling & Exploration Company, (On Behalf of Itself and Its Consolidated Subsidiaries) v. The United StatesFederal Circuit· 1993-03-09· cited 15×
- Gerling Int'l Ins. Co. v. CommissionerU.S. Tax Court· 1992-05-27· cited 7×
- Ocean Drilling & Exploration Co. v. United StatesCourt of Claims· 1991-12-18· cited 7×
- Minnesota Lawyers Mutual Insurance Company and Subsidiaries v. Commissioner of Internal RevenueEighth Circuit· 2002-04-15· cited 6×
- Rent-A-Center, Inc. and Affiliated Subsidiaries v. CommissionerU.S. Tax Court· 2014-01-14
- MN Lawyers Mutual v. CIREighth Circuit· 2002-04-15
- American International Group, Inc. v. United StatesFederal Claims· 1997-07-03
- Sunil S. Patel & Laurie McAnally PatelU.S. Tax Court· 2025-11-12
Cites
33 cases in this archive are cited by this case; the 20 most cited are listed.
- Gregory v. HelveringSupreme Court· 1935-01-07· cited 2,523×
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueTenth Circuit· 1971-06-18· cited 1,604×
- Moline Properties, Inc. v. CommissionerSupreme Court· 1943-06-01· cited 1,027×
- Burnet v. Sanford & Brooks Co.Supreme Court· 1931-01-05· cited 643×
- Mid-State Fertilizer Co., Lasley Kimmel, and Maxine Kimmel v. Exchange National Bank of ChicagoSeventh Circuit· 1989-06-19· cited 393×
- Helvering v. Le GierseSupreme Court· 1941-03-03· cited 257×
- Marx & Co. v. Diners' Club, Inc.Second Circuit· 1977-02-25· cited 224×
- United States v. General Dynamics Corp.Supreme Court· 1987-04-22· cited 123×
- McCoach v. Insurance Co. of North AmericaSupreme Court· 1917-06-11· cited 86×
- Clougherty Packing Company v. Commissioner of Internal RevenueNinth Circuit· 1987-03-03· cited 83×
- Carnation Company v. Commissioner of Internal RevenueNinth Circuit· 1981-05-13· cited 70×
- Clougherty Packing Co. v. CommissionerU.S. Tax Court· 1985-05-20· cited 64×
- Commissioner of Internal Revenue v. TreganowanSecond Circuit· 1950-10-16· cited 61×
- Amerco v. CommissionerU.S. Tax Court· 1991-01-24· cited 58×
- Gulf Oil Corporation, in No. 89-2049 v. Commissioner of Internal Revenue. Commissioner of Internal Revenue, in No. 89-2050 v. Gulf Oil CorporationThird Circuit· 1990-09-11· cited 57×
- Humana Inc. v. Commissioner of Internal RevenueSixth Circuit· 1989-07-27· cited 52×
- Carnation Co. v. CommissionerU.S. Tax Court· 1978-12-26· cited 51×
- Harper Group v. CommissionerU.S. Tax Court· 1991-01-24· cited 46×
- Beech Aircraft Corporation v. United StatesTenth Circuit· 1986-08-06· cited 42×
- Humana, Inc. v. CommissionerU.S. Tax Court· 1987-01-26· cited 35×
Other cases named Sears, Roebuck & Co. v. Commissioner
3 other CourtListener records share this case name.
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