Snow v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• payments by law firm to cover operating deficits of savings and loan association organized as a source of legal business for the firm
• payments by law firm to cover operating deficits of savings and loan association organized as a source of legal business for the firm
• payments by law partnership to support a savings and loan association which generated legal fees for the firm
• payments by a produce broker to creditors of three related corporations

Source: CourtListener parenthetical corpus (CC0).

Cited by

20 cases in this archive cite this case.

• Lohrke v. Commissioner
  U.S. Tax Court· 1967-08-10· cited 116×
• Young & Rubicam, Inc. v. The United States
  Court of Claims· 1969-05-16· cited 81×
• Briarcliff Candy Corporation, (Formerly Loft Candy Corporation) v. Commissioner of Internal Revenue
  Second Circuit· 1973-03-12· cited 59×
• Roussel v. Commissioner
  U.S. Tax Court· 1961-11-21· cited 35×
• Schultz v. Commissioner
  U.S. Tax Court· 1968-07-31· cited 29×
• Rand v. Commissioner
  U.S. Tax Court· 1961-03-20· cited 27×
• Florida Publishing Co. v. Commissioner
  U.S. Tax Court· 1975-05-22· cited 27×
• Gerald Patrick Dietrick Anita Lea Dietrick v. Commissioner of Internal Revenue
  Sixth Circuit· 1989-08-10· cited 26×
• Koree v. Commissioner
  U.S. Tax Court· 1963-09-13· cited 22×
• First Security Bank of Idaho, N. A. v. Commissioner of Internal Revenue, First Security Bank of Utah, N. A. v. Commissioner of Internal Revenue
  First Circuit· 1979-03-15· cited 20×
• First Sec. Bank, N.A. v. Commissioner
  U.S. Tax Court· 1975-03-17· cited 18×
• Lettie Pate Whitehead Foundation, Inc., Cross-Appellant v. United States of America, Cross-Appellee
  Fifth Circuit· 1979-11-13· cited 16×
• Falstaff Beer, Inc. v. Commissioner
  U.S. Tax Court· 1961-12-18· cited 13×
• Caruso v. United States
  D. New Jersey· 1964-11-25· cited 11×
• Rodeway Inns of America v. Commissioner
  U.S. Tax Court· 1974-12-24· cited 11×
• York Water Co. v. Commissioner
  U.S. Tax Court· 1961-09-20· cited 7×
• Family Group, Inc. v. Commissioner
  U.S. Tax Court· 1973-02-12· cited 7×
• Nalco Chemical Co. v. United States
  N.D. Illinois· 1983-02-18· cited 6×
• United States v. Young
  N.D. Oklahoma· 1984-09-18· cited 5×
• Cal-Farm Insurance v. United States
  E.D. California· 1986-09-05· cited 5×

Cites

11 cases in this archive are cited by this case.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• McDonald v. Commissioner
  Supreme Court· 1944-12-04· cited 216×
• Owen v. Commissioner
  U.S. Tax Court· 1954-11-30· cited 68×
• Dinardo v. Commissioner
  U.S. Tax Court· 1954-05-28· cited 66×
• L. Heller & Son, Inc. v. Commissioner
  U.S. Tax Court· 1949-06-22· cited 60×
• Catholic News Publishing Co. v. Commissioner
  U.S. Tax Court· 1948-01-14· cited 47×
• Alleghany Corp. v. Commissioner
  U.S. Tax Court· 1957-04-30· cited 42×
• Martin v. Commissioner
  U.S. Tax Court· 1955-10-24· cited 34×
• United States v. E. L. Bruce Co., Inc
  Sixth Circuit· 1950-03-20· cited 29×
• Carl Reimers Co., Inc. v. Commissioner of Internal Revenue
  Second Circuit· 1954-03-17· cited 21×
• Revere Racing Association, Inc. v. Thomas E. Scanlon, District Director of Internal Revenue
  First Circuit· 1956-05-09· cited 12×