Simon v. Commissioner

How courts have described this case

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

• when taxpayer transferred mortgaged building to corporation, contending he had made a contribution to capital, taxpayer realized gain to the extent the mortgage exceeded his adjusted basis
• when taxpayer transferred mortgaged building to corporation, contending he had made a contribution to capital, taxpayer realized gain to the extent the mortgage exceeded his adjusted basis

Source: CourtListener parenthetical corpus (CC0).

Cited by

8 cases in this archive cite this case.

• Furman v. Commissioner
  U.S. Tax Court· 1966-01-10· cited 87×
• Guest v. Commissioner
  U.S. Tax Court· 1981-07-02· cited 58×
• Freeland v. Commissioner
  U.S. Tax Court· 1980-08-05· cited 54×
• Joseph B. And Josephine L. Simon v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Joseph B. And Josephine L. Simon
  Third Circuit· 1961-01-25· cited 29×
• First National Industries, Inc. v. Commissioner of Internal Revenue
  First Circuit· 1968-12-26· cited 16×
• Diedrich v. Commissioner
  Eighth Circuit· 1981-03-04· cited 7×
• Evangelista v. Commissioner
  U.S. Tax Court· 1979-03-27· cited 2×
• Unnamed case
  Eighth Circuit· 1981-03-27

Cites

5 cases in this archive are cited by this case.

• Crane v. Commissioner
  Supreme Court· 1947-04-14· cited 759×
• Blackstone Theatre Co. v. Commissioner
  U.S. Tax Court· 1949-05-20· cited 49×
• Woodsam Associates, Inc. v. Commissioner of Internal Revenue
  Second Circuit· 1952-07-08· cited 40×
• Woodsam Associates, Inc. v. Commissioner
  U.S. Tax Court· 1951-03-28· cited 33×
• Mendham Corp. v. Commissioner
  U.S. Tax Court· 1947-09-10· cited 27×