Wickwire v. Reinecke

How courts have described this case

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

• “Since the [plaintiffs] were seeking refunds of taxes they had paid, they have the burden of proving they are entitled to the amount sought.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Helvering v. Taylor
  Supreme Court· 1935-01-07· cited 1,284×
• Phillips v. Commissioner
  Supreme Court· 1931-05-25· cited 930×
• 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×
• Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal Revenue
  Eighth Circuit· 1963-12-30· cited 220×
• Williamsport Wire Rope Co. v. United States
  Supreme Court· 1928-06-04· cited 164×
• Emma R. Dorl v. Commissioner of Internal Revenue
  Second Circuit· 1974-11-13· cited 130×
• United States v. Felix Benitez Rexach
  First Circuit· 1973-11-19· cited 119×
• Dorl v. Commissioner
  U.S. Tax Court· 1972-03-06· cited 117×
• Bernard Damsky, Olga Damsky and Henry Birns v. Honorable Joseph C. Zavatt, United States District Judge for the Eastern District of New York
  Second Circuit· 1961-04-03· cited 112×
• Swanson v. Commissioner
  U.S. Tax Court· 1976-03-31· cited 110×
• Green v. Commissioner
  U.S. Tax Court· 1976-06-22· cited 110×
• Hague Estate v. Commissioner of Internal Revenue
  Second Circuit· 1943-01-19· cited 109×
• United States v. Joseph G. Lease
  Second Circuit· 1965-06-09· cited 94×
• United States v. One 1976 Mercedes Benz 280S, Serial No. 11602012072193
  Seventh Circuit· 1980-03-25· cited 91×
• Gerald C. Funk and Judith M. Funk v. Commissioner of Internal Revenue
  Eighth Circuit· 1982-09-01· cited 81×
• Leonard Perkins v. Commissioner of Internal Revenue
  Sixth Circuit· 1984-10-31· cited 75×
• George Olshausen v. Commissioner of Internal Revenue
  Ninth Circuit· 1960-01-19· cited 65×
• Howard G. Pinder, Sr., and Howard G. Pinder, Jr. v. United States
  Fifth Circuit· 1964-04-08· cited 62×
• Commissioner v. Riss
  Eighth Circuit· 1967-03-10· cited 56×

Cites

3 cases in this archive are cited by this case.

• Den Ex Dem. Murray v. Hoboken Land & Improvement Co.
  Supreme Court· 1856-02-19· cited 831×
• Cheatham v. United States
  Supreme Court· 1876-03-27· cited 169×
• United States v. Rindskopf
  Supreme Court· 1882-04-24· cited 121×

Other cases named Wickwire v. Reinecke

2 other CourtListener records share this case name.

• Wickwire v. Reinecke
  Supreme Court· 1927-01-10· cited 1×
• Wickwire v. Reinecke
  Seventh Circuit· 1926-06-10