Zimmerman v. Commissioner

How courts have described this case

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

• stating that petitioners made an allegation in their petition, but \at trial and on brief they made no argument in this regard and we deem them to have conceded this issue\
• stating that the taxpayers made an allegation in their petition, but “at trial and on brief they made no argument in this regard and we deem them to have conceded this issue”
• stating that petitioners made an allegation in their petition, but “at trial and on brief they made no argument in this regard and we deem them to have conceded this issue”
• we deemed the taxpayers to have conceded an issue they raised in their petition because they made no argument at trial or on brief relating to that issue

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Burlington Northern Inc. v. United States
  Court of Claims· 1982-03-10· cited 14×
• Laurence S. Ames and Joy A. Ames v. Commissioner of Internal Revenue
  Ninth Circuit· 1980-09-26· cited 10×
• Fieland v. Commissioner
  U.S. Tax Court· 1980-01-30· cited 7×
• Liquid Paper Corp. v. United States
  Court of Claims· 1983-04-14· cited 6×

Cites

11 cases in this archive are cited by this case.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Massey Motors, Inc. v. United States
  Supreme Court· 1960-06-27· cited 279×
• Real Estate - Land Title & Trust Co. v. United States
  Supreme Court· 1940-01-15· cited 133×
• Southeastern Bldg. Corp. v. Commissioner of Int. Rev.
  Fifth Circuit· 1945-04-19· cited 41×
• Atlanta Biltmore Hotel Corporation and Bennie T. Hanson v. Commissioner of Internal Revenue
  Fifth Circuit· 1965-07-23· cited 33×
• Coors Porcelain Co. v. Commissioner
  U.S. Tax Court· 1969-07-28· cited 33×
• Dunn v. Commissioner
  U.S. Tax Court· 1964-06-08· cited 31×
• Coors Porcelain Company v. Commissioner of Internal Revenue
  Tenth Circuit· 1970-07-31· cited 30×
• Detroit & Windsor Ferry Co. v. Woodworth
  Sixth Circuit· 1940-11-13· cited 27×
• State Line & Sullivan R. v. Phillips
  Third Circuit· 1938-06-14· cited 15×
• James M. Tunnell, Jr., and Mildred S. Tunnell v. The United States of America, Robert W. Tunnell and Eolyne K. Tunnell v. The United States
  Third Circuit· 1975-04-23· cited 10×