Welch v. Helvering

How courts have described this case

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

• holding that the Commissioner's determinations in a notice of deficiency are presumed correct and the taxpayer bears the burden of proving them incorrect
• holding that the Commissioner's determinations are presumed to be correct, and the taxpayer bears the burden of proving them wrong
• noting that the Commissioner’s “ruling has the support of a presumption of correctness, and the petitioner has the burden of proving it to be wrong”
• noting that the Commissioner’s “ruling has the support of a presumption of correctness, and the petitioner has the burden of proving it to be wrong”
• holding that taxpayer has the burden of proving any adjustments
• establishing that burden of proof in Tax Court is on the taxpayer

Source: CourtListener parenthetical corpus (CC0).

Cited by

1,352 cases in this archive cite this case; the 20 most cited are listed.

• Deputy, Administratrix v. Du Pont
  Supreme Court· 1940-01-08· cited 2,467×
• Indopco, Inc. v. Commissioner
  Supreme Court· 1992-02-26· cited 2,453×
• Commissioner v. Estate of Bosch
  Supreme Court· 1967-06-05· cited 1,739×
• Commissioner v. Duberstein
  Supreme Court· 1960-06-13· cited 1,566×
• Neely v. Commissioner
  U.S. Tax Court· 1985-12-17· cited 1,531×
• United States v. Janis
  Supreme Court· 1976-10-04· cited 1,453×
• Helvering v. Taylor
  Supreme Court· 1935-01-07· cited 1,284×
• Commissioner v. Heininger
  Supreme Court· 1943-12-20· cited 1,117×
• Commissioner v. Tower
  Supreme Court· 1946-02-25· cited 1,043×
• Tokarski v. Commissioner
  U.S. Tax Court· 1986-07-14· cited 1,027×
• Hradesky v. Commissioner
  U.S. Tax Court· 1975-10-15· cited 865×
• Frank J. Hradesky v. Commissioner of Internal Revenue
  Fifth Circuit· 1976-10-15· cited 853×
• Sanford v. Commissioner
  U.S. Tax Court· 1968-09-09· cited 837×
• Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue
  Fifth Circuit· 1968-04-23· cited 635×
• 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×
• Commissioner v. Tellier
  Supreme Court· 1966-03-28· cited 502×
• Parks v. Commissioner
  U.S. Tax Court· 1990-04-24· cited 446×
• Appalachian Power Co. v. State Tax Department
  West Virginia Supreme Court· 1995-12-08· cited 442×
• Recklitis v. Commissioner
  U.S. Tax Court· 1988-11-07· cited 388×
• Commissioner v. Lincoln Savings & Loan Ass'n
  Supreme Court· 1971-06-14· cited 367×

Cites

7 cases in this archive are cited by this case.

• Old Colony Railroad v. Commissioner
  Supreme Court· 1932-02-15· cited 576×
• Kornhauser v. United States
  Supreme Court· 1928-02-20· cited 544×
• Wickwire v. Reinecke
  Supreme Court· 1927-11-21· cited 295×
• Lucas v. Ox Fibre Brush Co.
  Supreme Court· 1930-04-14· cited 274×
• Woolford Realty Co. v. Rose
  Supreme Court· 1932-05-16· cited 246×
• Corning Glass Works v. Lucas
  D.C. Circuit· 1929-12-02· cited 27×
• Welch v. Commissioner
  Board of Tax Appeals· 1932-01-08· cited 2×