Commissioner v. Court Holding Co.

324 U.S. 331 · Supreme Court of the United States · Decided April 9, 1945

Cited by (1,574)

Most-cited subsequent opinions citing this case. The full citation network — every citing opinion with the citing passages — is available on the MayaClerk platform.

• Commissioner v. Tower, 327 U.S. 280 (1946)
• Wichita Term. El. Co. v. Commissioner of Int. R., 162 F.2d 513 (1947)
• Frank Lyon Co. v. United States, 435 U.S. 561 (1978)
• United States v. Cumberland Public Service Co., 338 U.S. 451 (1950) · on the MayaClerk platform
• Commissioner v. Hansen, 360 U.S. 446 (1959) · on the MayaClerk platform
• George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue, 731 F.2d 1417 (1984) · on the MayaClerk platform
• Joseph R. Bolker v. Commissioner of Internal Revenue, 760 F.2d 1039 (1985) · on the MayaClerk platform
• Recklitis v. Commissioner, 91 T.C. 874 (1988) · on the MayaClerk platform
• Leonard Greene and Joyce Greene v. United States, 13 F.3d 577 (1994) · on the MayaClerk platform
• Commissioner v. Danielson, 378 F.2d 771 (1967) · on the MayaClerk platform

This opinion cites

• Gregory v. Helvering, 293 U.S. 465 (1935)
• Commissioner v. Heininger, 320 U.S. 467 (1943)
• Higgins v. Smith, 308 U.S. 473 (1940)
• Dobson v. Commissioner, 320 U.S. 489 (1944) · on the MayaClerk platform
• Griffiths v. Commissioner, 308 U.S. 355 (1939) · on the MayaClerk platform
• Minnesota Tea Co. v. Helvering, 302 U.S. 609 (1938) · on the MayaClerk platform
• Commissioner v. Scottish American Investment Co., 323 U.S. 119 (1945) · on the MayaClerk platform
• Court Holding Co. v. Commissioner, 2 T.C. 531 (1943) · on the MayaClerk platform
• Court Holding Co. v. Commissioner, 143 F.2d 823 (1944) · on the MayaClerk platform

Full text of the opinion

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