Neely v. Commissioner

85 T.C. 934 · United States Tax Court · Decided December 17, 1985

Cited by (1,531)

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

• Neely v. Commissioner, 85 T.C. 934 (1985)
• Niedringhaus v. Commissioner, 99 T.C. 202 (1992) · on the MayaClerk platform
• Rybak v. Commissioner, 91 T.C. 524 (1988) · on the MayaClerk platform
• Allen v. Commissioner, 92 T.C. 1 (1989) · on the MayaClerk platform
• Frank C. Pasternak Judith Pasternak (92-1681/1682) Anthony J. Cutaia Diane Cutaia David G. Koehlinger (92-1681) v. Commissioner of Internal Revenue, 990 F.2d 893 (1993) · on the MayaClerk platform
• Ewing v. Commissioner, 91 T.C. 396 (1988) · on the MayaClerk platform
• Krause v. Commissioner, 99 T.C. 132 (1992) · on the MayaClerk platform
• Emmons v. Commissioner, 92 T.C. 342 (1989) · on the MayaClerk platform
• Cluck v. Commissioner, 105 T.C. 324 (1995) · on the MayaClerk platform
• LaVerne v. Commissioner, 94 T.C. 637 (1990) · on the MayaClerk platform

This opinion cites

• Welch v. Helvering, 290 U.S. 111 (1933)
• Cohan v. Commissioner of Internal Revenue, 39 F.2d 540 (1930)
• Commissioner v. Duberstein, 363 U.S. 278 (1960)
• Neely v. Commissioner, 85 T.C. 934 (1985)
• Bixby v. Commissioner, 58 T.C. 757 (1972)
• United States v. Gilmore, 372 U.S. 39 (1963) · on the MayaClerk platform
• Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue, 380 F.2d 499 (1967) · on the MayaClerk platform
• Woodward v. Commissioner, 397 U.S. 572 (1970) · on the MayaClerk platform
• Commissioner v. LoBue, 351 U.S. 243 (1956) · on the MayaClerk platform
• Bogardus v. Commissioner, 302 U.S. 34 (1937) · on the MayaClerk platform
• Buffalo Tool & Die Mfg. Co. v. Commissioner, 74 T.C. 441 (1980) · on the MayaClerk platform
• Estate of Horvath v. Commissioner, 59 T.C. 551 (1973) · on the MayaClerk platform
• Seligman v. Commissioner, 84 T.C. 191 (1985) · on the MayaClerk platform
• Johnson v. Commissioner, 85 T.C. 469 (1985) · on the MayaClerk platform
• Law v. Commissioner, 84 T.C. 985 (1985) · on the MayaClerk platform

Full text of the opinion

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