Wall v. United States

How courts have described this case

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

• “[i]t cannot be questioned that the 20 payment of a taxpayer’s indebtedness by a third party pursuant to an agreement between them is income to the taxpayer”
• dividend or capital gain on redemption of shares of corporation

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Enoch v. Commissioner
  U.S. Tax Court· 1972-03-15· cited 420×
• Irving Sachs v. Commissioner of Internal Revenue
  Eighth Circuit· 1960-04-20· cited 149×
• Sachs v. Commissioner
  U.S. Tax Court· 1959-06-30· cited 98×
• Yelencsics v. Commissioner
  U.S. Tax Court· 1980-09-29· cited 85×
• Boyle v. Commissioner of Internal Revenue
  Third Circuit· 1951-02-27· cited 79×
• Joseph R. Holsey and Eleanor T. Holsey v. Commissioner of Internal Revenue
  Third Circuit· 1958-09-03· cited 77×
• Television Industries, Inc. v. Commissioner of Internal Revenue
  Second Circuit· 1960-11-14· cited 75×
• Elizabeth N. B. Ferro v. Commissioner of Internal Revenue
  Third Circuit· 1957-03-20· cited 71×
• United States v. John H. Fewell
  Fifth Circuit· 1958-05-23· cited 68×
• Commissioner v. Makransky
  Third Circuit· 1963-07-03· cited 64×
• James and Martha Kuper and Charles and Kathleen Kuper, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant
  Fifth Circuit· 1976-06-09· cited 59×
• Decker v. Commissioner
  U.S. Tax Court· 1959-05-12· cited 56×
• Keefe, Collector v. Cote
  First Circuit· 1954-06-18· cited 54×
• Television Industries, Inc. v. Commissioner
  U.S. Tax Court· 1959-09-28· cited 49×
• Anna I. Woodworth v. Commissioner of Internal Revenue
  Sixth Circuit· 1955-01-27· cited 47×
• Ciaio v. Commissioner
  U.S. Tax Court· 1967-01-31· cited 46×
• Smith v. Commissioner
  U.S. Tax Court· 1978-08-14· cited 46×
• Edgar S. Idol, Katherine G. Idol, and Speedway Transports, Inc. v. Commissioner of Internal Revenue
  Eighth Circuit· 1963-07-03· cited 45×
• Charles P. Ballenger, Jr., and Myrtle S. Ballenger v. United States
  Fourth Circuit· 1962-03-19· cited 44×
• Herbert v. Riddell
  S.D. California· 1952-02-28· cited 40×

Cites

16 cases in this archive are cited by this case.

• Old Colony Trust Co. v. Commissioner
  Supreme Court· 1929-06-03· cited 885×
• Eisner, Internal Revenue Collector v. MacOmber
  Supreme Court· 1919-04-16· cited 608×
• Douglas v. Willcuts
  Supreme Court· 1935-11-11· cited 463×
• United States v. Boston & Maine Railroad
  Supreme Court· 1929-06-03· cited 134×
• Borg v. International Silver Co.
  Second Circuit· 1925-08-04· cited 61×
• Fox v. Harrison
  Seventh Circuit· 1944-11-18· cited 52×
• Kirschenbaum v. Commissioner of Internal Revenue
  Second Circuit· 1946-04-08· cited 51×
• Hyman v. Helvering
  D.C. Circuit· 1934-05-07· cited 38×
• Woodruff v. Commissioner of Internal Revenue
  Fifth Circuit· 1942-11-13· cited 29×
• Brown v. Commissioner of Internal Revenue
  Third Circuit· 1935-07-31· cited 28×
• Commissioner of Internal Revenue v. Gilmore's Estate
  Third Circuit· 1942-08-28· cited 26×
• Pelkey v. United States
  D.C. Circuit· 1934-04-30· cited 22×
• Commissioner of Internal Revenue v. Kolb
  Ninth Circuit· 1938-11-30· cited 15×
• Alpers v. Commissioner of Internal Revenue
  Second Circuit· 1942-02-21· cited 15×
• Robinson v. Commissioner of Internal Revenue
  Fifth Circuit· 1934-04-02· cited 11×
• RJ Reynolds Tobacco Co. v. Commissioner of Int. Rev.
  Fourth Circuit· 1938-06-06· cited 9×

Other cases named Wall v. United States

33 other CourtListener records share this case name.

• Wall v. United States
  Tenth Circuit· 1989-03-31· cited 38×
• Wall v. United States
  Fifth Circuit· 1933-06-27· cited 26×
• Wall v. United States
  Second Circuit· 2010-09-02· cited 11×
• Wall v. United States
  Tenth Circuit· 1938-06-20· cited 9×
• Wall v. United States
  Supreme Court· 2004-03-29
• Wall v. United States
  Supreme Court· 2005-04-18
• Wall v. United States
  Supreme Court· 2005-04-25
• Wall v. United States
  Federal Claims· 2019-01-07
• Wall v. United States
  Seventh Circuit· 1935-04-09
• Wall v. United States
  D. Delaware· 2017-07-11
• Wall v. United States
  Supreme Court· 1938-10-17
• Wall v. United States
  Court of Claims· 1928-04-16
• Wall v. United States
  Supreme Court· 1956-01-09
• Wall v. United States
  Supreme Court· 1973-10-09
• Wall v. United States
  Supreme Court· 1974-11-18
• Wall v. United States
  Supreme Court· 1978-06-05
• Wall v. United States
  Supreme Court· 1979-05-14
• Wall v. United States
  Supreme Court· 1980-03-31
• Wall v. United States
  Supreme Court· 1988-06-13
• Wall v. United States
  Supreme Court· 1988-06-13
• Wall v. United States
  Supreme Court· 1990-01-08
• Wall v. United States
  Supreme Court· 1990-01-08
• Wall v. United States
  Supreme Court· 1994-04-04
• Wall v. United States
  Supreme Court· 2004-03-29
• Wall v. United States
  Supreme Court· 2004-03-29
• Wall v. United States
  Supreme Court· 2005-04-18
• Wall v. United States
  Supreme Court· 2005-04-18
• Wall v. United States
  Supreme Court· 2005-04-25
• Wall v. United States
  Supreme Court· 2005-04-25
• Wall v. United States
  Supreme Court· 2006-02-21
• Wall v. United States
  Supreme Court· 2000-01-10
• Wall v. United States
  Supreme Court· 1997-01-06
• Wall v. United States
  District of Columbia· 2025-08-21