Smith v. Commissioner

How courts have described this case

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

• meal expense for guest but not taxpayer allowed
• meal expense for guest but not taxpayer allowed

Source: CourtListener parenthetical corpus (CC0).

Cited by

8 cases in this archive cite this case.

• Carlucci v. Commissioner
  U.S. Tax Court· 1962-01-15· cited 79×
• Allan L. Hanson and Florence S. Hanson v. Commissioner of Internal Revenue
  Eighth Circuit· 1962-01-16· cited 25×
• Teeling v. Commissioner
  U.S. Tax Court· 1964-06-30· cited 22×
• Commissioner of Internal Revenue v. William A. Bagley
  First Circuit· 1967-04-05· cited 20×
• Hanson v. Commissioner
  U.S. Tax Court· 1960-12-12· cited 17×
• Bagley v. Commissioner
  U.S. Tax Court· 1966-05-04· cited 10×
• Homer O. Correll and Dorothy Correll v. United States
  Sixth Circuit· 1966-11-29· cited 8×
• Dukehart-Hughes Tractor & Equipment Co., Inc., a Corporation v. The United States
  Court of Claims· 1965-02-19· cited 6×

Cites

11 cases in this archive are cited by this case.

• Commissioner v. Heininger
  Supreme Court· 1943-12-20· cited 1,117×
• License Tax Cases
  Supreme Court· 1867-01-28· cited 219×
• Tank Truck Rentals, Inc. v. Commissioner
  Supreme Court· 1958-03-17· cited 215×
• Lilly v. Commissioner
  Supreme Court· 1952-03-10· cited 186×
• Commissioner v. Sullivan
  Supreme Court· 1958-03-17· cited 152×
• Sutter v. Commissioner
  U.S. Tax Court· 1953-10-30· cited 91×
• R. E. L. Finley v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Jerline Dick Finley
  Tenth Circuit· 1958-05-21· cited 56×
• Hoover Motor Express Co. v. United States
  Supreme Court· 1958-04-14· cited 49×
• Osteen v. Commissioner
  U.S. Tax Court· 1950-06-23· cited 49×
• United States v. John M. Winters, Jr., and Marian M. Winters
  Tenth Circuit· 1958-11-13· cited 16×
• Hughes v. State
  Mississippi Supreme Court· 1910-03-15· cited 3×