Wilson v. Commissioner

How courts have described this case

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

• reversal due to lack of business purpose for the spin off

Source: CourtListener parenthetical corpus (CC0).

Cited by

7 cases in this archive cite this case.

• Commissioner of Internal Revenue v. Marne S. Wilson, Marjorie M. Wilson, Lyle C. Wilson and Peggy Wilson
  Ninth Circuit· 1965-12-03· cited 20×
• Joseph v. Rafferty v. Commissioner of Internal Revenue
  First Circuit· 1971-12-06· cited 9×
• Boettger v. Commissioner
  U.S. Tax Court· 1968-12-02· cited 4×
• Gada v. United States
  D. Connecticut· 1978-09-12· cited 3×
• Hanson v. United States
  D. Montana· 1971-12-29· cited 3×
• King v. Commissioner
  U.S. Tax Court· 1971-01-28· cited 3×
• Omaha Aircraft Leasing Co. v. Commissioner
  U.S. Tax Court· 1980-05-13· cited 2×

Cites

6 cases in this archive are cited by this case.

• Coady v. Commissioner
  U.S. Tax Court· 1960-01-29· cited 53×
• United States v. W. W. Marett and Ruth Marett
  Fifth Circuit· 1963-11-07· cited 38×
• Elliott v. Commissioner
  U.S. Tax Court· 1959-04-30· cited 24×
• Henry H. Bonsall, Jr., and Martha G. Bonsall, C. Jordan Vail and Nancy B. Vail v. Commissioner of Internal Revenue
  Second Circuit· 1963-05-06· cited 22×
• Appleby v. Commissioner
  U.S. Tax Court· 1961-02-16· cited 18×
• Lester v. Commissioner
  U.S. Tax Court· 1963-09-12· cited 18×