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.

• the stricter \ Danielson \ rule 7 is also inapplicable when the agreement is ambiguous
• we found that the corporation and the shareholder intended for the payment to be solely to redeem the taxpayer's stock

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• Estate of Durkin v. Commissioner
  U.S. Tax Court· 1992-11-18· cited 51×
• Sheldon v. Comm'r
  U.S. Tax Court· 1990-05-29· cited 45×
• Estate of Frane v. Commissioner
  U.S. Tax Court· 1992-03-31· cited 12×
• Estate of Robert E. Cartwright, Deceased, Dorothy G. Cartwright v. Commissioner of Internal Revenue
  Ninth Circuit· 1999-07-12· cited 9×
• Estate of Robinson v. Commissioner
  U.S. Tax Court· 1993-12-02· cited 3×

Cites

17 cases in this archive are cited by this case.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue
  Tenth Circuit· 1971-06-18· cited 1,604×
• Commissioner v. Court Holding Co.
  Supreme Court· 1945-04-09· cited 1,325×
• Commissioner v. Danielson
  Third Circuit· 1967-05-02· cited 296×
• Danielson v. Commissioner
  U.S. Tax Court· 1965-07-12· cited 213×
• Ullman v. Commissioner
  Second Circuit· 1959-03-04· cited 182×
• Schulz v. Commissioner
  Ninth Circuit· 1961-08-28· cited 131×
• Zenz v. Quinlivan
  Sixth Circuit· 1954-06-11· cited 76×
• Estate of Craft v. Commissioner
  U.S. Tax Court· 1977-05-24· cited 74×
• Peyton v. Margiotti
  Supreme Court of Pennsylvania· 1959-12-30· cited 52×
• Peterson Machine Tool, Inc. v. Commissioner
  U.S. Tax Court· 1982-07-14· cited 51×
• Scientific Living, Inc. v. Hohensee
  Supreme Court of Pennsylvania· 1970-10-09· cited 40×
• Pronzato v. Guerrina
  Supreme Court of Pennsylvania· 1960-06-30· cited 35×
• Freeport Transport, Inc. v. Commissioner
  U.S. Tax Court· 1974-11-12· cited 27×
• Morrison v. Commissioner
  U.S. Tax Court· 1972-11-15· cited 9×
• Shepard v. Comm'r
  U.S. Tax Court· 1972-02-09· cited 4×