Stanford v. Commissioner

How courts have described this case

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

• holding issue not waived because plaintiffs “rais[ed] it in their pleadings and introduc[ed] relevant evidence at trial”
• construing the- phrase “attributable - to such activity” according to its plain meaning, “due to, caused by, or generated by” the activity
• finding reliance on the adviser reasonable even when his legal interpretation of a Code section turned out to be incorrect and the cause of the substantial understatement of tax

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Andrews & Kurth L.L.P. v. Family Snacks, Inc. (In Re Pro-Snax Distributors, Inc.)
  Fifth Circuit· 1998-10-20· cited 119×
• Stobie Creek Investments, LLC v. United States
  Federal Claims· 2008-07-31· cited 66×
• PBBM-Rose Hill, Ltd. v. Comm'r of Internal Revenue
  Fifth Circuit· 2018-08-14· cited 56×
• Estate of True v. Commissioner
  Tenth Circuit· 2004-12-02· cited 42×
• Klamath Strategic Investment Fund, LLC v. United States
  E.D. Texas· 2007-01-31· cited 37×
• Copeland v. Commissioner
  Fifth Circuit· 2002-05-13· cited 25×
• Electrolux Holdings, Inc. v. United States
  Federal Circuit· 2007-06-20· cited 25×
• Leopold v. Central Intelligence Agency
  District of Columbia· 2015-03-31· cited 21×
• Georg Schaeffler v. United States
  Fifth Circuit· 2018-05-03· cited 21×
• In re Wyly
  N.D. Texas· 2016-05-10· cited 20×
• NPR Investments, L.L.C. Ex Rel. Roach v. United States
  Fifth Circuit· 2014-01-23· cited 19×
• Kipp Flores Architects, LLC v. Mid-Continent Casualty Co.
  Fifth Circuit· 2017-03-24· cited 15×
• Alpha I, L.P. v. United States
  Federal Claims· 2010-05-27· cited 15×
• In the Matter Of: Milton Van Gerpen, Debtor, Security State Bank v. Internal Revenue Service
  Fifth Circuit· 2001-10-10· cited 14×
• Chemtech Royalty Associates, L.P. v. United States
  Fifth Circuit· 2016-05-17· cited 10×
• David S. v. United States
  Federal Claims· 2007-08-22· cited 8×
• Cordova v. Univ Hosp & Clinics
  Fifth Circuit· 2024-01-31· cited 5×
• Pan American Life Insurance v. United States
  Fifth Circuit· 1999-05-18· cited 2×
• Robert J. Geary v. Commissioner of Internal Revenue
  Ninth Circuit· 2000-12-27
• Georg Schaeffler v. United States
  Fifth Circuit· 2018-05-22

Cites

19 cases in this archive are cited by this case.

• United States v. Boyle
  Supreme Court· 1985-01-09· cited 1,888×
• Bingler v. Johnson
  Supreme Court· 1969-06-09· cited 669×
• David E. Heasley and Kathleen Heasley v. Commissioner of Internal Revenue
  Fifth Circuit· 1990-06-05· cited 199×
• Westbrook v. Commissioner
  Fifth Circuit· 1995-10-27· cited 140×
• Joseph P. Chamberlain and D. Kathleen Chamberlain v. Commissioner of Internal Revenue
  Fifth Circuit· 1995-10-24· cited 76×
• Sealy Power, Ltd. v. Commissioner
  Fifth Circuit· 1995-02-15· cited 67×
• Streber v. Commissioner
  Fifth Circuit· 1998-04-16· cited 67×
• Braunstein v. Commissioner
  Supreme Court· 1963-06-10· cited 67×
• Rebecca Jo Reser v. Commissioner of Internal Revenue
  Fifth Circuit· 1997-05-12· cited 62×
• Brown v. United States
  Fifth Circuit· 1989-12-13· cited 62×
• National Ass'n of Greeting Card Publishers v. United States Postal Service
  Supreme Court· 1983-06-22· cited 58×
• William D. Little v. Commissioner of Internal Revenue
  Ninth Circuit· 1997-02-11· cited 47×
• John A. Laney and Jeanine Laney v. Commissioner of Internal Revenue
  Fifth Circuit· 1982-04-26· cited 42×
• George S. Mauerman v. Commissioner of Internal Revenue
  Tenth Circuit· 1994-04-25· cited 41×
• G.M. Trading Corp. v. Commissioner
  Fifth Circuit· 1997-09-23· cited 26×
• Bolding v. Commissioner
  Fifth Circuit· 1997-07-18· cited 19×
• Stanford v. Commissioner
  U.S. Tax Court· 1997-04-29· cited 18×
• George S. Nalle, Iii, and Carole Nalle v. Commissioner of Internal Revenue, Charles A. Betts and Sylvia I. Betts v. Commissioner of Internal Revenue
  Fifth Circuit· 1993-08-16· cited 16×
• Ogden v. United States
  S.D. Mississippi· 1975-10-29· cited 8×

Other cases named Stanford v. Commissioner

2 other CourtListener records share this case name.

• Stanford v. Commissioner
  U.S. Tax Court· 1997-04-29· cited 18×
• Stanford v. Commissioner
  U.S. Tax Court· 1960-09-30· cited 16×