White v. Commissioner

How courts have described this case

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

• noting that progressive deterioration of property through a steady operating cause is not an accidental force
• finding a similarity between losses caused by direct and proximate damage of a section 165(c)(3) \other casualty\ and those arising from the specifically enumerated section 165(c)(3) causes
• “sudden, unexpected, violent and not due to deliberate or willful actions” by the taxpayers

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• Axelrod v. Commissioner
  U.S. Tax Court· 1971-05-10· cited 97×
• Farber v. Commissioner
  U.S. Tax Court· 1972-03-06· cited 45×
• Maher v. Commissioner
  U.S. Tax Court· 1981-04-08· cited 36×
• Popa v. Commissioner
  U.S. Tax Court· 1979-10-22· cited 23×
• Coleman v. Commissioner
  U.S. Tax Court· 1981-04-08· cited 21×
• Shanahan v. Commissioner
  U.S. Tax Court· 1974-10-15· cited 14×
• Aksomitas v. Commissioner
  U.S. Tax Court· 1968-07-31· cited 8×
• Austin v. Commissioner
  U.S. Tax Court· 1980-09-18· cited 5×
• De Cou v. Commissioner
  U.S. Tax Court· 1994-07-27· cited 2×

Cites

4 cases in this archive are cited by this case.

• Durden v. Commissioner
  U.S. Tax Court· 1944-01-07· cited 67×
• Heyn v. Commissioner
  U.S. Tax Court· 1966-06-09· cited 56×
• Shearer v. Anderson
  Second Circuit· 1927-01-10· cited 27×
• Davis v. Commissioner
  U.S. Tax Court· 1960-06-24· cited 19×