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.

• section 162 does not apply to debts resulting from a taxpayer's loan guaranty
• for reconsideration in light of United States v. Generes, 405 U.S. 93 (1972)

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• United States v. Generes
  Supreme Court· 1972-03-27· cited 341×
• Putoma Corp. v. Commissioner
  U.S. Tax Court· 1976-06-30· cited 97×
• Horne v. Commissioner
  U.S. Tax Court· 1972-11-27· cited 36×
• Levin v. United States
  Court of Claims· 1979-04-18· cited 33×
• Estate of Byers v. Commissioner
  U.S. Tax Court· 1972-01-31· cited 24×
• Ross D. Hogue and Mildred M. Hogue v. Commissioner of Internal Revenue
  Tenth Circuit· 1972-05-04· cited 18×

Cites

12 cases in this archive are cited by this case.

• Whipple v. Commissioner
  Supreme Court· 1963-06-17· cited 469×
• I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal Revenue
  Eighth Circuit· 1968-01-02· cited 153×
• John M. Trent and Lisa M. Trent v. Commissioner of Internal Revenue
  Second Circuit· 1961-06-09· cited 129×
• George P. Weddle and Bertha R. (Terris) Weddle v. Commissioner of Internal Revenue
  Second Circuit· 1963-12-10· cited 68×
• Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal Revenue
  Fifth Circuit· 1958-07-23· cited 60×
• Trent v. Commissioner
  U.S. Tax Court· 1960-08-24· cited 51×
• Glendinning, McLeish & Co. v. Commissioner of Internal Rev.
  Second Circuit· 1932-12-05· cited 49×
• Benjamin A. Stratmore and Helen Stratmore v. United States
  Third Circuit· 1970-01-29· cited 45×
• Weddle v. Commissioner
  U.S. Tax Court· 1962-11-30· cited 43×
• Donald C. Niblock, Jr., and Marilyn Niblock v. Commissioner of Internal Revenue
  Seventh Circuit· 1969-10-31· cited 31×
• Sales v. Commissioner
  U.S. Tax Court· 1961-12-29· cited 26×
• United States v. Edna Generes, Wife Of, and Allen H. Generes
  Fifth Circuit· 1970-05-25· cited 19×