Todd v. Commissioner

How courts have described this case

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

• finding that no trade or business existed when construction on apartment building had not begun and therefore apartments could not be rented

Source: CourtListener parenthetical corpus (CC0).

Cited by

3 cases in this archive cite this case.

• Erfurth v. Commissioner
  U.S. Tax Court· 1981-09-14· cited 9×
• Cleveland Electric Illuminating Co. v. United States
  Court of Claims· 1985-01-09· cited 4×
• Malcolm C. Todd and Ruth S. Todd v. Commissioner of Internal Revenue
  Ninth Circuit· 1982-07-19

Cites

8 cases in this archive are cited by this case.

• Libson Shops, Inc., v. Koehler, District Director of Internal Revenue
  Supreme Court· 1957-06-24· cited 242×
• Richmond Television Corporation v. United States
  Fourth Circuit· 1965-05-25· cited 197×
• Richmond Television Corp. v. United States
  Supreme Court· 1965-11-15· cited 165×
• Madison Gas and Electric Company v. Commissioner of Internal Revenue
  Seventh Circuit· 1980-10-27· cited 131×
• Goodwin v. Commissioner
  U.S. Tax Court· 1980-12-29· cited 108×
• Lagreide v. Commissioner
  U.S. Tax Court· 1954-12-22· cited 73×
• Martin v. Commissioner
  U.S. Tax Court· 1971-09-14· cited 21×
• 379 Madison Avenue v. Commissioner of Internal Revenue
  Second Circuit· 1932-07-05· cited 18×