United States v. Patrick

How courts have described this case

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

• decided the same day as Gilmore and reaching the same result under section 212(2) of the 1954 Code
• both decided on February 18, 1963
• both decided on February 18, 1963

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue
  Fifth Circuit· 1967-08-29· cited 588×
• Spector v. Commissioner
  U.S. Tax Court· 1979-03-20· cited 50×
• Wild v. Commissioner
  U.S. Tax Court· 1964-07-13· cited 26×
• H. H. Helgerson and D. F. Helgerson v. United States of America, Frank C. Powell, Jr., and Doris Dae Powell v. United States
  Eighth Circuit· 1970-06-19· cited 25×
• Keller Street Development Company v. Commissioner of Internal Revenue
  Ninth Circuit· 1982-09-23· cited 24×
• R. Walter Graham and Dorothy H. Graham v. Commissioner of Internal Revenue
  Fourth Circuit· 1964-01-03· cited 23×
• M. O. Rife and Maidee W. Rife v. Commissioner of Internal Revenue
  Fifth Circuit· 1966-02-15· cited 22×
• Granan v. Commissioner
  U.S. Tax Court· 1971-02-16· cited 21×
• William K. Carpenter and Leigh P. Carpenter v. The United States
  Court of Claims· 1964-11-13· cited 19×
• Fleischman v. Commissioner
  U.S. Tax Court· 1966-02-21· cited 18×
• Great Northern Railway Co. v. Public Service Commission
  Supreme Court of Minnesota· 1969-07-25· cited 16×
• Estate of Davis v. Commissioner
  U.S. Tax Court· 1982-09-22· cited 15×
• Wallace v. Commissioner
  U.S. Tax Court· 1971-06-23· cited 14×
• Unnamed case
  Fifth Circuit· 1974-02-22· cited 13×
• Graham v. Commissioner
  U.S. Tax Court· 1963-04-10· cited 10×
• Boothe v. Commissioner
  U.S. Tax Court· 1984-05-24· cited 8×
• Palmquist v. United States
  N.D. California· 1967-11-28· cited 6×
• Neill v. Commissioner
  U.S. Tax Court· 1964-07-24· cited 6×
• Finger v. United States
  D. South Carolina· 1966-05-18· cited 5×
• Martin v. United States
  D. South Carolina· 1966-01-12· cited 4×

Cites

5 cases in this archive are cited by this case.

• Interstate Transit Lines v. Commissioner
  Supreme Court· 1943-06-14· cited 511×
• Magruder v. Supplee
  Supreme Court· 1942-06-01· cited 152×
• Baer v. Commissioner of Internal Revenue
  Eighth Circuit· 1952-05-07· cited 72×
• Talbot Patrick and Commercial Bank of Charlotte, Administrator of the Estate of Alethia M. Patrick, Deceased v. United States
  Fourth Circuit· 1961-03-27· cited 9×
• Patrick v. United States
  W.D. South Carolina· 1960-06-23· cited 9×