Sec. Bank Minn. v. Comm'r

How courts have described this case

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

• “When the tax gatherer puts his finger on the citizen, he must also put his finger on the law permitting it”

Source: CourtListener parenthetical corpus (CC0).

Cited by

3 cases in this archive cite this case.

• Security State Bank v. Commissioner
  Tenth Circuit· 2000-06-07· cited 37×
• Buckeye Countrymark v. Commissioner
  U.S. Tax Court· 1994-11-09· cited 16×
• Apache Corporation and Subsidiaries
  U.S. Tax Court· 2025-11-13

Cites

4 cases in this archive are cited by this case.

• United States v. American Trucking Associations
  Supreme Court· 1940-05-27· cited 2,271×
• Brotherhood of Railroad Trainmen v. Baltimore & Ohio Railroad
  Supreme Court· 1947-06-09· cited 771×
• United States v. Price
  Supreme Court· 1960-01-18· cited 552×
• Barnes Transp. Co. v. Commissioner
  U.S. Tax Court· 1950-01-31· cited 5×