U.S. Tax Court· 8/11/1981

Smith v. Commissioner

Citations

77 T.C. 326
1981 U.S. Tax Ct. LEXIS 77

Judges: Featherston

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Cited by

2 cases in this archive cite this case.

Cites

19 cases in this archive are cited by this case.

Riggs v. Del Drago
Supreme Court· 1942-11-09· cited 405×
Peterson v. United States
D. Minnesota· 1966-10-19· cited 43×
Commissioner of Internal Revenue v. Revere Land Co.
Third Circuit· 1948-07-29· cited 32×
Estate of Theodore Geddings Tarver, Deceased, the Citizens and Southern National Bank of South Carolina v. Commissioner of Internal Revenue
Fourth Circuit· 1958-06-02· cited 29×
Louisiana Naval Stores, Inc. v. Commissioner
Board of Tax Appeals· 1929-12-18· cited 29×
Cincinnati Transit, Inc. v. Commissioner
U.S. Tax Court· 1971-02-25· cited 28×
Cincinnati Transit, Inc. v. Commissioner of Internal Revenue
Sixth Circuit· 1972-02-16· cited 22×
Pierson v. United States
D. Delaware· 1976-03-31· cited 21×
Eighth Street Baptist Church, Inc. v. United States
Eighth Circuit· 1970-09-23· cited 20×
Guarino v. Commissioner
U.S. Tax Court· 1976-11-29· cited 16×
Estate of Siegel v. Commissioner
U.S. Tax Court· 1977-03-30· cited 14×
Revere Land Co. v. Commissioner
U.S. Tax Court· 1946-10-29· cited 14×
Chalmers v. United States
D. Kansas· 1967-11-27· cited 14×
Central Union Trust Co. v. Commissioner
Board of Tax Appeals· 1929-11-20· cited 13×
Jean L. May, Clifford Magee May, Intervenor-Appellant v. Commissioner of Internal Revenue
Ninth Circuit· 1977-05-12· cited 12×
Estate of Bosico
Supreme Court of Pennsylvania· 1980-03-20· cited 12×
Hofheinz v. United States
Fifth Circuit· 1975-04-17· cited 12×
In Re the Estate of Morine
Supreme Judicial Court of Maine· 1976-09-16· cited 10×
Sadie v. Levy Trust, Lawrence H. Levy, Carl J. Austrian and Morgan Guaranty Trust Company of New York, Trustees v. Commissioner of Internal Revenue
Fifth Circuit· 1965-03-15· cited 8×

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