Wheeler v. Commissioner

How courts have described this case

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

• treating portion of the verdict relating to compensation for building as a capital gain and the remainder as interest, which is taxed as ordinary income
• where it was held that the taxpayer’s choice to destroy his building was not an involuntary conversion
• where it was held that the taxpayer’s choice to destroy his building was not an involuntary conversion
• “[A]ny portion of a judgment which compensates a taxpayer for the lost use of his money substitutes for interest and is taxed as ordinary income.”
• excludability of damages awarded in breach of contract action

Source: CourtListener parenthetical corpus (CC0).

Cited by

11 cases in this archive cite this case.

• Kovacs v. Commissioner
  U.S. Tax Court· 1993-02-24· cited 68×
• Bresler v. Commissioner
  U.S. Tax Court· 1975-10-29· cited 47×
• Aames v. Commissioner
  U.S. Tax Court· 1990-02-28· cited 29×
• Goldring v. United States
  Fifth Circuit· 2021-10-04· cited 22×
• Davis v. United States
  Ninth Circuit· 1979-01-02· cited 10×
• Rice v. United States
  E.D. California· 1993-03-15· cited 9×
• Craven v. United States
  N.D. Georgia· 1999-06-23· cited 3×
• Maloof v. Commissioner
  U.S. Tax Court· 1975-11-10· cited 3×
• Brabson v. United States
  D. Colorado· 1994-08-15· cited 1×
• Francisco v. United States
  E.D. Pennsylvania· 1999-06-22· cited 1×
• Rochlis v. United States
  Federal Claims· 2020-01-14

Cites

19 cases in this archive are cited by this case.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Hort v. Commissioner
  Supreme Court· 1941-03-31· cited 335×
• Wheeler v. White
  Texas Supreme Court· 1965-11-10· cited 265×
• Kieselbach v. Commissioner
  Supreme Court· 1943-01-04· cited 132×
• Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal Revenue
  Ninth Circuit· 1963-10-16· cited 122×
• June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United States
  Fifth Circuit· 1967-08-28· cited 75×
• Rogers v. Commissioner
  U.S. Tax Court· 1965-04-30· cited 45×
• Lucile McAulay Filippini, as of the Last Will and Testament of Carra McAulay Deceased v. United States
  Ninth Circuit· 1963-06-12· cited 41×
• Sager Glove Corp. v. Commissioner
  U.S. Tax Court· 1961-09-29· cited 39×
• John M. Rogers and John M. Rogers, of the Estate of Gladys B. Rogers, Deceased v. Commissioner of Internal Revenue
  Ninth Circuit· 1967-04-27· cited 33×
• Liant Record, Inc., William I. Alpert and Paula G. Alpert, Abraham Alpert and Sarah Alpert, Jack L. Alpert v. Commissioner of Internal Revenue
  Second Circuit· 1962-05-21· cited 24×
• Commissioner of Internal Revenue v. Goldberger's Estate. Trounstine v. Commissioner of Internal Revenue
  Third Circuit· 1954-04-29· cited 22×
• Dear Publication & Radio, Inc., a New Jersey Corporation v. Commissioner of Internal Revenue
  Third Circuit· 1960-02-08· cited 19×
• Dear Publication & Radio, Inc. v. Commissioner
  U.S. Tax Court· 1959-03-19· cited 19×
• 320 E. 47th Street Corp. v. Commissioner
  U.S. Tax Court· 1956-06-13· cited 14×
• Collins v. Commissioner
  U.S. Tax Court· 1958-01-20· cited 11×
• 320 East 47th Street Corp. v. Commissioner
  Second Circuit· 1957-04-10· cited 10×
• Big Four Industries, Inc. v. Commissioner
  U.S. Tax Court· 1963-09-30· cited 7×
• Wheeler v. White
  Court of Appeals of Texas· 1964-11-12· cited 6×