Underwood v. Commissioner

How courts have described this case

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

• exchange of notes relating to funds lent by a C corporation to an S corporation is insufficient to establish an economic outlay which increases the shareholder's adjusted basis

Source: CourtListener parenthetical corpus (CC0).

Cited by

10 cases in this archive cite this case.

• Crocker v. Commissioner
  U.S. Tax Court· 1989-05-08· cited 239×
• Estate of Emerson v. Commissioner
  U.S. Tax Court· 1977-01-06· cited 152×
• Norfolk Southern Corp. v. Commissioner
  U.S. Tax Court· 1995-01-11· cited 99×
• Estate of Leavitt v. Commissioner
  U.S. Tax Court· 1988-02-10· cited 87×
• Hitchins v. Commissioner
  U.S. Tax Court· 1994-12-22· cited 70×
• Spencer v. Commissioner
  U.S. Tax Court· 1998-02-09· cited 26×
• William H. Maloof v. Commissioner of Internal Revenue
  Sixth Circuit· 2006-08-04· cited 24×
• Ludwig v. Commissioner
  U.S. Tax Court· 1977-09-29· cited 22×
• McDonald v. Commissioner
  U.S. Tax Court· 1981-05-11· cited 14×
• In Re Forte
  E.D. New York· 1999-05-06

Cites

11 cases in this archive are cited by this case.

• Putnam v. Commissioner
  Supreme Court· 1956-12-03· cited 419×
• Raynor v. Commissioner
  U.S. Tax Court· 1968-08-26· cited 74×
• Perry v. Commissioner
  U.S. Tax Court· 1970-06-16· cited 63×
• Perry v. Commissioner
  U.S. Tax Court· 1966-11-18· cited 56×
• William H. Perry and Marian E. Perry v. Commissioner of Internal Revenue
  Eighth Circuit· 1968-03-28· cited 53×
• Van Antwerp v. United States
  Ninth Circuit· 1937-11-11· cited 43×
• Joseph Eichelberger & Co. v. Commissioner of Internal Revenue
  Fifth Circuit· 1937-03-17· cited 29×
• Neal v. United States
  C.D. California· 1970-03-11· cited 23×
• United States v. Brown
  Sixth Circuit· 1936-12-15· cited 21×
• Wheat v. United States
  S.D. Texas· 1973-01-18· cited 21×
• Morris White Fashions, Inc. v. United States
  S.D. New York· 1959-09-17· cited 14×

Other cases named Underwood v. Commissioner

3 other CourtListener records share this case name.

• Underwood v. Commissioner
  Board of Tax Appeals· 1930-10-01· cited 6×
• Underwood v. Commissioner
  Supreme Court· 2000-06-12
• Underwood v. Commissioner
  Supreme Court· 2000-06-12