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.

• if a transaction lacks economic substance, “then expenses or losses incurred in connection with the transaction are not deductible”

Source: CourtListener parenthetical corpus (CC0).

Cited by

11 cases in this archive cite this case.

• Krause v. Commissioner
  U.S. Tax Court· 1992-07-29· cited 139×
• James Karr and Nancy L. Karr v. Commissioner of Internal Revenue
  Eleventh Circuit· 1991-02-27· cited 81×
• Harvey Jacobson and Marcia Jacobson v. Commissioner of Internal Revenue
  Second Circuit· 1990-10-05· cited 54×
• Diamond v. Commissioner
  U.S. Tax Court· 1989-02-23· cited 45×
• Dean B. Smith and Irma Smith v. Commissioner of Internal Revenue
  Sixth Circuit· 1991-06-27· cited 43×
• Peat Oil & Gas Assocs. v. Commissioner
  U.S. Tax Court· 1993-03-31· cited 30×
• Ferguson v. Commissioner
  Second Circuit· 1994-07-13· cited 14×
• Smith v. Commissioner
  U.S. Tax Court· 1989-09-28· cited 7×
• Rohland v. Syn-Fuel Associates-1982 Ltd. Partnership
  S.D. New York· 1995-03-03· cited 5×
• Johnson v. United States
  Federal Claims· 1995-02-15· cited 4×
• Prochorenko v. United States
  Federal Claims· 2000-01-13· cited 4×

Cites

24 cases in this archive are cited by this case; the 20 most cited are listed.

• Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue
  Tenth Circuit· 1971-06-18· cited 1,604×
• Commissioner v. Groetzinger
  Supreme Court· 1987-02-24· cited 704×
• Jasionowski v. Commissioner
  U.S. Tax Court· 1976-05-19· cited 396×
• Pallottini v. Commissioner
  U.S. Tax Court· 1988-03-30· cited 391×
• E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue
  Eleventh Circuit· 1984-01-09· cited 361×
• Brannen v. Commissioner
  U.S. Tax Court· 1982-03-30· cited 350×
• Beck v. Commissioner
  U.S. Tax Court· 1985-10-10· cited 292×
• Rybak v. Commissioner
  U.S. Tax Court· 1988-09-07· cited 267×
• Abramson v. Commissioner
  U.S. Tax Court· 1986-03-12· cited 223×
• Snow v. Commissioner
  Supreme Court· 1974-05-13· cited 169×
• Estate of Baron v. Commissioner
  U.S. Tax Court· 1984-09-26· cited 169×
• Cherin v. Commissioner
  U.S. Tax Court· 1987-11-23· cited 153×
• Alan B. Karme and Laila M. Karme v. Commissioner of Internal Revenue
  Ninth Circuit· 1982-04-05· cited 151×
• Zirker v. Commissioner
  U.S. Tax Court· 1986-10-30· cited 151×
• Todd v. Commissioner
  U.S. Tax Court· 1987-10-26· cited 145×
• Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal Revenue
  Second Circuit· 1986-08-12· cited 141×
• Madison Gas and Electric Company v. Commissioner of Internal Revenue
  Seventh Circuit· 1980-10-27· cited 131×
• Warner R. Waddell and Jeanette I. Waddell v. Commissioner of Internal Revenue
  Ninth Circuit· 1988-02-26· cited 120×
• Karme v. Commissioner
  U.S. Tax Court· 1980-03-24· cited 117×
• Drobny v. Commissioner
  U.S. Tax Court· 1986-06-26· cited 102×