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.

• finding that the requesting spouse significantly benefited from constructive dividend income omitted from the joint return because the corporation’s satisfaction of nonrequesting spouse’s personal obligation prevented a potentially “tremendous” financial burden on the household

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Purcell v. Commissioner
  U.S. Tax Court· 1986-02-26· cited 201×
• Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal Revenue
  Eleventh Circuit· 1993-06-04· cited 171×
• Yelencsics v. Commissioner
  U.S. Tax Court· 1980-09-29· cited 85×
• Lessinger v. Commissioner
  U.S. Tax Court· 1985-11-20· cited 28×

Cites

14 cases in this archive are cited by this case.

• Wall v. United States
  Fourth Circuit· 1947-11-10· cited 175×
• United States v. Davis
  Supreme Court· 1970-03-30· cited 163×
• Irving Sachs v. Commissioner of Internal Revenue
  Eighth Circuit· 1960-04-20· cited 149×
• Howard B. Quinn and Charlotte J. Quinn v. Commissioner of Internal Revenue
  Seventh Circuit· 1975-10-17· cited 127×
• Sachs v. Commissioner
  U.S. Tax Court· 1959-06-30· cited 98×
• McCoy v. Commissioner
  U.S. Tax Court· 1972-03-09· cited 89×
• William J. Sullivan and Georgia K. Sullivan v. United States
  Eighth Circuit· 1966-10-31· cited 64×
• Decker v. Commissioner
  U.S. Tax Court· 1959-05-12· cited 56×
• Mray A. Maher and Rose M. Maher v. Commissioner of Internal Revenue, Ray A. Maher, Transferee v. Commissioner of Internal Revenue
  Eighth Circuit· 1972-11-02· cited 36×
• Stephens v. Commissioner
  U.S. Tax Court· 1973-09-27· cited 29×
• Schalk Chemical Company, a Corporation, Gerald I. Farman, Hazel I. Farman, John Carver Baker and Patricia Baker v. Commissioner of Internal Revenue
  Ninth Circuit· 1962-08-07· cited 26×
• Rose Ann Coates Trust, Appellants-Petitioners v. Commissioner of Internal Revenue, Appellee-Respondent
  Ninth Circuit· 1973-06-05· cited 25×
• Charles P. Hasbrook and Marcia B. Hasbrook v. United States
  Second Circuit· 1965-04-14· cited 16×
• Maher v. Commissioner
  U.S. Tax Court· 1971-07-12· cited 11×