Commissioner v. Flowers

326 U.S. 465 · Supreme Court of the United States · Decided January 7, 1946

Cited by (1,285)

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

• Anderson v. Mt. Clemens Pottery Co., 328 U.S. 680 (1946)
• Commissioner v. Flowers, 326 U.S. 465 (1946)
• Wichita Term. El. Co. v. Commissioner of Int. R., 162 F.2d 513 (1947)
• United States v. Correll, 389 U.S. 299 (1967)
• Peurifoy v. Commissioner, 358 U.S. 59 (1958) · on the MayaClerk platform
• Tucker v. Commissioner, 55 T.C. 783 (1971) · on the MayaClerk platform
• Mitchell v. Commissioner, 74 T.C. 578 (1980) · on the MayaClerk platform
• Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. Hall, 254 F.2d 483 (1958) · on the MayaClerk platform
• William W. Steinhort and Mildred Steinhort v. Commissioner of Internal Revenue, 335 F.2d 496 (1964) · on the MayaClerk platform
• Michaels v. Commissioner, 53 T.C. 269 (1969) · on the MayaClerk platform

This opinion cites

• Commissioner v. Flowers, 326 U.S. 465 (1946)
• Commissioner v. Heininger, 320 U.S. 467 (1943)
• Dobson v. Commissioner, 320 U.S. 489 (1944) · on the MayaClerk platform
• Boehm v. Commissioner, 326 U.S. 287 (1945) · on the MayaClerk platform
• Addison v. Holly Hill Fruit Products, Inc., 322 U.S. 607 (1944) · on the MayaClerk platform
• Helvering v. Winmill, 305 U.S. 79 (1938) · on the MayaClerk platform
• Commissioner v. Scottish American Investment Co., 323 U.S. 119 (1945) · on the MayaClerk platform
• Schurer v. Commissioner, 3 T.C. 544 (1944) · on the MayaClerk platform
• Bixler v. Commissioner, 5 B.T.A. 1181 (1927) · on the MayaClerk platform
• Cox v. Collector, 79 U.S. 204 (1871) · on the MayaClerk platform
• Barnhill v. Commissioner of Internal Revenue, 148 F.2d 913 (1945) · on the MayaClerk platform
• Sullivan v. Commissioner, 1 B.T.A. 93 (1924) · on the MayaClerk platform
• Coburn v. Commissioner of Internal Revenue, 138 F.2d 763 (1943) · on the MayaClerk platform
• Wallace v. Commissioner of Internal Revenue, 144 F.2d 407 (1944) · on the MayaClerk platform
• Gustafson v. Commissioner, 3 T.C. 998 (1944) · on the MayaClerk platform

Full text of the opinion

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