Westbrook v. Commissioner

How courts have described this case

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

• “Sec. 71 also applies to alimony, if any, paid by the wife.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• Jacklin v. Commissioner
  U.S. Tax Court· 1982-08-17· cited 435×
• Olster v. Commissioner
  U.S. Tax Court· 1982-09-13· cited 14×

Cites

15 cases in this archive are cited by this case.

• Beam v. Bank of America
  California Supreme Court· 1971-11-04· cited 89×
• Estate of Neilson
  California Supreme Court· 1962-05-22· cited 77×
• Hesse v. Commissioner
  U.S. Tax Court· 1973-08-07· cited 66×
• Logan v. Forster
  California Court of Appeal· 1952-12-05· cited 58×
• MacHado v. MacHado
  California Supreme Court· 1962-10-04· cited 46×
• Todd v. Todd
  California Court of Appeal· 1969-05-12· cited 46×
• Robert A. Riddell, District Director of Internal Revenue, Los Angeles District, California v. M. Robert Guggenheim, Jr.
  Ninth Circuit· 1960-08-03· cited 37×
• Wood v. Gunther
  California Court of Appeal· 1949-01-19· cited 24×
• John W., Jr. And Gloria Furrow v. Commissioner of Internal Revenue
  Tenth Circuit· 1961-07-29· cited 21×
• Ryker v. Commissioner
  U.S. Tax Court· 1960-02-18· cited 20×
• Gerlach v. Commissioner
  U.S. Tax Court· 1970-10-28· cited 19×
• Rosenthal v. Rosenthal
  California Court of Appeal· 1966-03-21· cited 18×
• Haldeman v. Haldeman
  California Court of Appeal· 1962-04-17· cited 16×
• Commissioner of Internal Revenue v. Marie M. Newman
  Eighth Circuit· 1957-10-17· cited 15×
• Estate of Fred L. Spicknall, Deceased, Katherine Spicknall, Administratrix, and Katherine Spicknall v. Commissioner of Internal Revenue
  Eighth Circuit· 1961-01-11· cited 11×