Stevens 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 income from oil and gas leases tax-exempt
• Income from oil and gas leases is tax exempt
• Income from oil and gas leases is tax exempt
• income from oil and gas leases exempt

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• United States v. George Anderson
  Ninth Circuit· 1980-08-21· cited 71×
• Stevens v. Commissioner
  Ninth Circuit· 1971-11-26· cited 48×
• Jourdain v. Commissioner
  U.S. Tax Court· 1979-03-08· cited 42×
• Cross v. Commissioner
  U.S. Tax Court· 1984-09-27· cited 28×
• Stevens v. Commissioner
  U.S. Tax Court· 1970-02-25· cited 25×
• Earl v. Commissioner
  U.S. Tax Court· 1982-06-15· cited 19×
• Karmun v. Commissioner
  U.S. Tax Court· 1984-01-30· cited 16×
• Unnamed case
  Ninth Circuit· 1971-11-26· cited 8×
• United States v. Anderson
  D. Montana· 1977-10-07· cited 4×

Cites

8 cases in this archive are cited by this case.

• Squire v. Capoeman
  Supreme Court· 1956-04-23· cited 301×
• Choteau v. Burnet
  Supreme Court· 1931-06-01· cited 141×
• Superintendent of Five Civilized Tribes v. Commissioner
  Supreme Court· 1935-05-20· cited 120×
• Commissioner of Internal Revenue v. Freeman P. Walker and Bernice Walker
  Ninth Circuit· 1964-02-12· cited 79×
• Bentley L. Holt and Bonnie J. Holt v. Commissioner of Internal Revenue
  Eighth Circuit· 1966-08-01· cited 63×
• Walker v. Commissioner
  U.S. Tax Court· 1962-02-21· cited 50×
• Holt v. Commissioner
  U.S. Tax Court· 1965-07-30· cited 26×
• Pieterson v. Ashcroft
  First Circuit· 2004-04-13· cited 23×