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.

• where a gift constituted disposition for purposes of section 453(d)
• where a gift constituted disposition for purposes of section 453(d)

Source: CourtListener parenthetical corpus (CC0).

Cited by

7 cases in this archive cite this case.

• Ware v. Commissioner
  U.S. Tax Court· 1989-06-13· cited 48×
• National-Standard Co. v. Commissioner
  U.S. Tax Court· 1983-03-21· cited 36×
• Lazarus v. Commissioner
  Ninth Circuit· 1975-04-02· cited 11×
• Alling v. Commissioner
  U.S. Tax Court· 1994-02-24· cited 6×
• Withers v. Commissioner
  U.S. Tax Court· 1978-03-08· cited 5×
• Ernestine M. Carmichael Trust No. 21-35 v. Commissioner
  U.S. Tax Court· 1979-10-18· cited 1×
• Unnamed case
  Ninth Circuit· 1975-04-02

Cites

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

• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Deputy, Administratrix v. Du Pont
  Supreme Court· 1940-01-08· cited 2,467×
• Commissioner v. Court Holding Co.
  Supreme Court· 1945-04-09· cited 1,325×
• Helvering v. Horst
  Supreme Court· 1940-11-25· cited 1,213×
• Higgins v. Smith
  Supreme Court· 1940-01-08· cited 971×
• Blair v. Commissioner
  Supreme Court· 1937-02-01· cited 810×
• Old Colony Railroad v. Commissioner
  Supreme Court· 1932-02-15· cited 576×
• Commissioner v. P. G. Lake, Inc.
  Supreme Court· 1958-05-19· cited 514×
• Griffiths v. Commissioner
  Supreme Court· 1939-12-18· cited 447×
• Helvering v. Eubank
  Supreme Court· 1941-02-03· cited 418×
• United States v. Davis
  Supreme Court· 1962-06-04· cited 380×
• Helvering v. Rankin
  Supreme Court· 1935-04-29· cited 264×
• United States v. Estate of Grace
  Supreme Court· 1969-06-02· cited 131×
• Lehman v. Commissioner of Internal Revenue
  Second Circuit· 1940-01-22· cited 129×
• Autenreith v. Commissioner of Internal Revenue
  Third Circuit· 1940-11-26· cited 106×
• Burnet v. S. & L. Building Corp.
  Supreme Court· 1933-03-13· cited 91×
• Acer Realty Co. v. Commissioner of Internal Revenue
  Eighth Circuit· 1942-12-28· cited 73×
• Lillian Bernstein, of the Estate of Kalman Bernstein, Deceased v. Commissioner of Internal Revenue
  Fifth Circuit· 1959-05-29· cited 69×
• F.B. Blansett and Ethel Blansett v. United States
  Eighth Circuit· 1960-12-12· cited 61×
• Wilkes-Barre Carriage Co. v. Commissioner
  U.S. Tax Court· 1963-03-07· cited 54×