Srivastava v. Commissioner

How courts have described this case

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

• before judgment or settlement, claim is of uncertain value, discussing Cotnam

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Bridas S.A.P.I.C. v. Government of Turkmenistan
  Fifth Circuit· 2003-09-15· cited 352×
• Commissioner v. Banks
  Supreme Court· 2005-01-24· cited 166×
• Eldon R. Kenseth and Susan M. Kenseth v. Commissioner of Internal Revenue
  Seventh Circuit· 2001-08-07· cited 59×
• Estate of True v. Commissioner
  Tenth Circuit· 2004-12-02· cited 42×
• Sigitas Banaitis v. Commissioner of Internal Revenue
  Ninth Circuit· 2003-08-27· cited 25×
• Larry L. Sather v. CIR
  Eighth Circuit· 2001-06-07· cited 25×
• Goldring v. United States
  Fifth Circuit· 2021-10-04· cited 22×
• Estate of Lisle v. Commissioner
  Fifth Circuit· 2003-07-30· cited 20×
• Hukkanen-Campbell v. CIR
  Tenth Circuit· 2001-12-19· cited 16×
• John W. Banks, II v. Commissioner of Internal Revenue
  Sixth Circuit· 2003-09-30· cited 13×
• David A. Raymond and Lori Raymond v. United States
  Second Circuit· 2004-01-13· cited 9×
• Havis v. Norman (In Re Equator Corp.)
  S.D. Texas· 2007-02-20· cited 5×
• Unnamed case
  Fourth Circuit· 2001-02-16· cited 4×
• Porter v. United States Agency for International Development
  District of Columbia· 2003-11-25· cited 4×
• Raymond v. United States
  D. Vermont· 2002-12-17· cited 1×
• Young v. Commissioner IRS
  Fourth Circuit· 2001-02-16· cited 1×
• Lisle v. CIR
  Fifth Circuit· 2003-07-30
• Green v. CIR
  Fifth Circuit· 2007-11-30
• Mattie Foster v. United States
  Eleventh Circuit· 2001-04-30
• Unnamed case
  Eighth Circuit· 1991-12-27

Cites

29 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×
• Lucas v. Earl
  Supreme Court· 1930-03-17· cited 1,518×
• Helvering v. Horst
  Supreme Court· 1940-11-25· cited 1,213×
• Old Colony Trust Co. v. Commissioner
  Supreme Court· 1929-06-03· cited 885×
• James v. United States
  Supreme Court· 1961-05-15· cited 855×
• Blair v. Commissioner
  Supreme Court· 1937-02-01· cited 810×
• United States v. Gilmore
  Supreme Court· 1963-02-18· cited 685×
• United States v. Basye
  Supreme Court· 1973-04-16· cited 356×
• Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal Revenue
  Tenth Circuit· 1965-08-17· cited 226×
• Raytheon Production Corp. v. Commissioner of Int. Rev.
  First Circuit· 1944-07-28· cited 182×
• O'Gilvie v. United States
  Supreme Court· 1996-12-10· cited 175×
• Robinson v. Commissioner
  U.S. Tax Court· 1994-02-02· cited 171×
• Threlkeld v. Commissioner
  U.S. Tax Court· 1986-12-08· cited 156×
• Commissioner v. First Security Bank of Utah, N. A.
  Supreme Court· 1972-03-21· cited 129×
• Paul F. Roemer, Jr. And Marcia E. Roemer v. Commissioner of Internal Revenue
  Ninth Circuit· 1983-09-22· cited 123×
• Ethel West Cotnam v. Commissioner of Internal Revenue
  Fifth Circuit· 1959-01-23· cited 102×
• Texas Employers Insurance Ass'n v. Wermske
  Texas Supreme Court· 1961-07-12· cited 84×
• Dow Chemical Company v. Benton
  Texas Supreme Court· 1962-05-30· cited 81×
• Golsen v. Commissioner
  U.S. Tax Court· 1970-04-09· cited 68×
• Streber v. Commissioner
  Fifth Circuit· 1998-04-16· cited 67×