United States v. Kaiser

How courts have described this case

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

• “a full-time insurance salesman under the Internal Revenue Code is a statutory creation and does not create an employee-employer relationship”
• “[The] Commissioner cannot tax one and not tax another without some rational basis for the difference.”
• factual inferences to be drawn from the “basic facts” were for the jury
• concurring opinion of Mr. Justice Frankfurter
• concurring opinion of Mr. Justice Frankfurter

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Dixon v. United States
  Supreme Court· 1965-05-03· cited 511×
• International Business MacHines Corporation v. The United States
  Court of Claims· 1965-04-16· cited 141×
• Olaf C. Akland, and Bertha A. Akland v. Commissioner of Internal Revenue
  Ninth Circuit· 1985-07-31· cited 87×
• Vons Companies, Inc. v. United States
  Federal Claims· 2001-11-06· cited 61×
• George H. Powell v. United States
  Eleventh Circuit· 1991-10-22· cited 56×
• McKaig v. Kansas City
  Supreme Court of Missouri· 1953-03-09· cited 37×
• Patterson v. Belcher
  Fifth Circuit· 1962-04-19· cited 36×
• Edwin O. Bookwalter v. Joseph H. And Frances R. Brecklein
  Eighth Circuit· 1966-03-01· cited 33×
• Mildred W. Smith v. Commissioner of Internal Revenue
  Third Circuit· 1962-07-30· cited 31×
• Wilson v. United States
  Eighth Circuit· 1976-02-11· cited 30×
• Willard K. Baker and Irene L. Baker v. United States
  Eleventh Circuit· 1984-12-03· cited 28×
• Farmers' and Merchants' Bank, a Corporation v. United States
  Fourth Circuit· 1973-04-06· cited 23×
• Verlin W. And Anna Jo Koons v. United States of America, Charles H. And Cecelia Parker v. United States
  Ninth Circuit· 1963-03-28· cited 22×
• United States v. Gerald Drasen, Anthony Aleo, and Cynthia Aleo
  Seventh Circuit· 1988-07-05· cited 22×
• Oshkosh Truck Corporation v. United States
  Federal Circuit· 1997-09-12· cited 22×
• Babcock v. United States
  C.D. California· 2009-12-22· cited 22×
• Dr. C. Grenes Cole and Mrs. Hallette B. Cole v. Chester A. Usry, District Director of Internal Revenue
  Fifth Circuit· 1961-09-08· cited 21×
• Poyner v. Commissioner
  Fourth Circuit· 1962-03-21· cited 21×
• Slovacek v. United States
  Federal Claims· 1998-05-06· cited 20×
• Educo, Inc. v. Donald C. Alexander, Commissioner of Internal Revenue, Defendants
  Seventh Circuit· 1977-07-15· cited 18×

Cites

9 cases in this archive are cited by this case.

• Commissioner v. Glenshaw Glass Co.
  Supreme Court· 1955-05-09· cited 1,324×
• Eisner v. MacOmber
  Supreme Court· 1920-03-08· cited 1,262×
• Johnson v. United States
  Supreme Court· 1943-03-15· cited 570×
• Bogardus v. Commissioner
  Supreme Court· 1937-11-08· cited 423×
• Stratton's Independence, Ltd. v. Howbert
  Supreme Court· 1913-12-01· cited 241×
• United States v. Safety Car Heating & Lighting Co.
  Supreme Court· 1936-01-06· cited 195×
• United States v. Supplee-Biddle Hardware Co.
  Supreme Court· 1924-05-26· cited 54×
• Allen Kaiser, Plaintiff-Appelllant v. United States
  Seventh Circuit· 1958-12-22· cited 20×
• Kaiser v. United States
  E.D. Wisconsin· 1958-02-19· cited 4×

Other cases named United States v. Kaiser

11 other CourtListener records share this case name.

• United States v. Kaiser
  Second Circuit· 2010-07-01· cited 76×
• United States v. Kaiser
  Court of Appeals for the Armed Forces· 2003-03-14· cited 28×
• United States v. Kaiser
  United States Court of Military Appeals· 1969-12-05· cited 21×
• United States v. Kaiser
  Seventh Circuit· 1943-10-28· cited 18×
• United States v. Kaiser
  E.D. Missouri· 2004-01-26· cited 8×
• United States v. Kaiser
  Eleventh Circuit· 1987-11-06· cited 1×
• United States v. Kaiser
  E.D. New York· 2014-06-09· cited 1×
• United States v. Kaiser
  Seventh Circuit· 1973-04-30
• United States v. Kaiser
  Fourth Circuit· 1980-06-19
• United States v. Kaiser
  S.D. Illinois· 1960-01-13
• United States v. Kaiser
  Supreme Court· 1959-06-01