United States Tax Court

The most-cited opinions of the United States Tax Court on UpLaw — 1,237 decisions from 1942–2013, each with its treatment history and the cases that cite it.

• Huntsberry v. Commissioner 83 T.C. 742 · cited by 80
• Mensik v. Commissioner 37 T.C. 703 · cited by 80
• Courtney v. Commissioner 28 T.C. 658 · cited by 79
• MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUE 108 T.C. 430 · cited by 79
• McCrary v. Commissioner 92 T.C. 827 · cited by 78
• Peterson Marital Trust v. Commissioner 102 T.C. 790 · cited by 78
• Wasie v. Commissioner 86 T.C. 962 · cited by 77
• Emmons v. Commissioner 92 T.C. 342 · cited by 77
• Rhone-Poulenc Surfactants & Specialties, L.P. v. Commissioner 114 T.C. 533 · cited by 77
• Fox v. Commissioner 80 T.C. 972 · cited by 77
• Reis v. Commissioner 1 T.C. 9 · cited by 76
• Kotmair v. Commissioner 86 T.C. 1253 · cited by 76
• Reese v. Commissioner 45 T.C. 407 · cited by 76
• Sonnenborn v. Commissioner 57 T.C. 373 · cited by 76
• Ewing v. Commissioner 91 T.C. 396 · cited by 76
• Professional Services v. Commissioner 79 T.C. 888 · cited by 76
• Branerton Corp. v. Commissioner 61 T.C. 691 · cited by 75
• Michaels v. Commissioner 53 T.C. 269 · cited by 75
• Arctic Ice Cream Co. v. Commissioner 43 T.C. 68 · cited by 75
• Elec. Arts, Inc. v. Comm'r 118 T.C. 226 · cited by 75
• Wood v. Commissioner 41 T.C. 593 · cited by 75
• Dixie Dairies Corp. v. Commissioner 74 T.C. 476 · cited by 75
• Estate of Emerson v. Commissioner 67 T.C. 612 · cited by 75
• Thomas v. Commissioner 84 T.C. 1244 · cited by 75
• Estate of Temple v. Commissioner 67 T.C. 143 · cited by 74
• Foster v. Comm'r 80 T.C. 34 · cited by 74
• Ewing v. Commissioner 118 T.C. 494 · cited by 74
• Curphey v. Commissioner 73 T.C. 766 · cited by 74
• LaVerne v. Commissioner 94 T.C. 637 · cited by 73
• Krause v. Commissioner 99 T.C. 132 · cited by 73
• Sundstrand Corp. v. Commissioner 96 T.C. 226 · cited by 73
• Stanley Works v. Commissioner 87 T.C. 389 · cited by 73
• Benz v. Commissioner 63 T.C. 375 · cited by 73
• Litton Business Systems, Inc. v. Commissioner 61 T.C. 367 · cited by 73
• Norwood v. Commissioner 66 T.C. 467 · cited by 72
• Myers v. Comm'r 6 T.C. 258 · cited by 72
• Swanson v. Commissioner 106 T.C. 76 · cited by 72
• Weber v. Commissioner 103 T.C. 378 · cited by 72
• McCormick v. Commissioner 55 T.C. 138 · cited by 72
• Wayne Bolt & Nut Co. v. Commissioner 93 T.C. 500 · cited by 72
• Llorente v. Commissioner 74 T.C. 260 · cited by 72
• Weiszmann v. Commissioner 52 T.C. 1106 · cited by 71
• Howell v. Commissioner 10 T.C. 859 · cited by 71
• O'Malley v. Commissioner 10 Employee Benefits Cas. (BNA) 1051 · cited by 71
• Pietanza v. Commissioner 92 T.C. 729 · cited by 70
• Professional & Executive Leasing v. Commissioner 8 Employee Benefits Cas. (BNA) 2153 · cited by 70
• Perlmutter v. Commissioner 44 T.C. 382 · cited by 70
• Paula Constr. Co. v. Commissioner 58 T.C. 1055 · cited by 70
• Adler v. Commissioner 85 T.C. 535 · cited by 70
• Zirker v. Commissioner 87 T.C. 970 · cited by 69
• King v. Commissioner 88 T.C. 1042 · cited by 69
• Dellacroce v. Commissioner 83 T.C. 269 · cited by 69
• Pessin v. Commissioner 59 T.C. 473 · cited by 69
• Simpson v. Commissioner 64 T.C. 974 · cited by 69
• Vercio v. Commissioner 73 T.C. 1246 · cited by 68
• Martin Ice Cream Co. v. Comm'r 110 T.C. 189 · cited by 68
• Federbush v. Commissioner 34 T.C. 740 · cited by 68
• Riland v. Commissioner 79 T.C. 185 · cited by 68
• Marcus v. Commissioner 70 T.C. 562 · cited by 68
• Dustin v. Commissioner 53 T.C. 491 · cited by 68
• Cal-Maine Foods, Inc. v. Commissioner 93 T.C. 181 · cited by 68
• Todd v. Commissioner 89 T.C. 912 · cited by 68
• Williams v. Commissioner 114 T.C. 136 · cited by 67
• Schirmer v. Commissioner 89 T.C. 277 · cited by 67
• Sullenger v. Commissioner 11 T.C. 1076 · cited by 67
• Mayerson v. Commissioner 47 T.C. 340 · cited by 67
• Dobkin v. Commissioner 15 T.C. 31 · cited by 67
• Freedson v. Commissioner 65 T.C. 333 · cited by 66
• Fargo v. Comm'r 87 T.C.M. 815 · cited by 66
• Swanson v. Comm'r 121 T.C. 111 · cited by 66
• Suarez v. Commissioner 58 T.C. 792 · cited by 66
• Lemmen v. Commissioner 77 T.C. 1326 · cited by 66
• Ronnen v. Commissioner 90 T.C. 74 · cited by 66
• Garlock v. Commissioner 34 T.C. 611 · cited by 66
• Lunsford v. Comm'r 117 T.C. 159 · cited by 66
• Proskey v. Commissioner 51 T.C. 918 · cited by 66
• Landry v. Commissioner 116 T.C. 60 · cited by 66
• Cluck v. Commissioner 105 T.C. 324 · cited by 65
• Walliser v. Commissioner 72 T.C. 433 · cited by 65
• Wheeler's Peachtree Pharmacy, Inc. v. Commissioner 35 T.C. 177 · cited by 65
• Breman v. Commissioner 66 T.C. 61 · cited by 65
• Muste v. Commissioner 35 T.C. 913 · cited by 65
• Castillo v. Commissioner 84 T.C. 405 · cited by 65
• Fuller v. Commissioner 20 T.C. 308 · cited by 65
• Waddell v. Commissioner 86 T.C. 848 · cited by 65
• Ashby v. Commissioner 50 T.C. 409 · cited by 65
• Blodgett v. Comm'r 86 T.C.M. 90 · cited by 65
• LTV Corp. v. Commissioner 64 T.C. 589 · cited by 65
• Lee v. Commissioner 113 T.C. 145 · cited by 65
• Davis v. Commissioner 65 T.C. 1014 · cited by 65
• Pollack v. Commissioner 47 T.C. 92 · cited by 64
• Estate of Beck v. Comm'r 56 T.C. 297 · cited by 64
• Judge v. Commissioner 88 T.C. 1175 · cited by 64
• Schurer v. Commissioner 3 T.C. 544 · cited by 64
• Luna v. Commissioner 42 T.C. 1067 · cited by 64
• Kaplan v. Commissioner 43 T.C. 663 · cited by 64
• Weis v. Commissioner 94 T.C. 473 · cited by 63
• Goodstein v. Commissioner 30 T.C. 1178 · cited by 63
• Money v. Commissioner 89 T.C. 46 · cited by 63
• Schnitzer v. Commissioner 13 T.C. 43 · cited by 63
• Schmitz v. Commissioner 51 T.C. 306 · cited by 63
• Stringer v. Commissioner 84 T.C. 693 · cited by 63
• FPL Group, Inc. v. Commissioner 115 T.C. 554 · cited by 63
• Symington v. Commissioner 87 T.C. 892 · cited by 62
• Henry v. Commissioner 36 T.C. 879 · cited by 62
• Fuchs v. Commissioner 83 T.C. 79 · cited by 62
• Segel v. Commissioner 89 T.C. 816 · cited by 62
• Kluger v. Commissioner 83 T.C. 309 · cited by 62
• Leahy v. Commissioner 87 T.C. 56 · cited by 62
• Hartman v. Commissioner 65 T.C. 542 · cited by 62
• Iannone v. Comm'r 122 T.C. 287 · cited by 62
• Ramsay Scarlett & Co. v. Commissioner 61 T.C. 795 · cited by 62
• Vannaman v. Commissioner 54 T.C. 1011 · cited by 62
• Kronish v. Commissioner 90 T.C. 684 · cited by 61
• Laureys v. Commissioner 92 T.C. 101 · cited by 61
• Fischer v. Commissioner 50 T.C. 164 · cited by 61
• King's Court Mobile Home Park, Inc. v. Commissioner 98 T.C. 511 · cited by 61
• Terzian v. Commissioner 72 T.C. 1164 · cited by 61
• Michaels v. Commissioner 12 T.C. 17 · cited by 61
• Brooks v. Commissioner 82 T.C. 413 · cited by 60
• Greene-Thapedi v. Comm'r 126 T.C. 1 · cited by 60
• Hoyle v. Commissioner 136 T.C. 463 · cited by 60
• Metzger v. Commissioner 44 Fair Empl. Prac. Cas. (BNA) 1505 · cited by 60
• Jackson v. Commissioner 59 T.C. 312 · cited by 60
• Coleman v. Commissioner 94 T.C. 82 · cited by 60
• Stolk v. Commissioner 40 T.C. 345 · cited by 59
• Boulez v. Commissioner 76 T.C. 209 · cited by 59
• Crown v. Commissioner 77 T.C. 582 · cited by 59
• Green v. Commissioner 59 T.C. 456 · cited by 59
• Woods v. Commissioner 91 T.C. 88 · cited by 59
• Cherin v. Commissioner 89 T.C. 986 · cited by 59
• Kendricks v. Comm'r 124 T.C. 69 · cited by 59
• Cockrell v. Commissioner 38 T.C. 470 · cited by 59
• Scar v. Commissioner 81 T.C. 855 · cited by 59
• Keene v. Comm'r 121 T.C. 8 · cited by 59
• McGahen v. Commissioner 76 T.C. 468 · cited by 59
• Charlotte's Office Boutique, Inc. v. Comm'r 121 T.C. 89 · cited by 59
• Seaboard Commercial Corp. v. Commissioner 28 T.C. 1034 · cited by 58
• Diaz v. Commissioner 58 T.C. 560 · cited by 58
• Switzer v. Commissioner 20 T.C. 759 · cited by 58
• Speltz v. Comm'r 124 T.C. 165 · cited by 58
• Lamar Creamery Co. v. Commissioner 8 T.C. 928 · cited by 58
• Carroll v. Commissioner 51 T.C. 213 · cited by 58
• Lohrke v. Commissioner 48 T.C. 679 · cited by 58
• Rose v. Commissioner 55 T.C. 28 · cited by 58
• Taube v. Commissioner 88 T.C. 464 · cited by 58
• Beck Chemical Equipment Corp. v. Commissioner 27 T.C. 840 · cited by 57
• Wesenberg v. Commissioner 69 T.C. 1005 · cited by 57
• International Artists, Ltd. v. Commissioner 55 T.C. 94 · cited by 57
• Kligfeld Holdings v. Comm'r 128 T.C. 192 · cited by 57
• Goldstein v. Commissioner 44 T.C. 284 · cited by 57
• Estate of Christ v. Comm'r 54 T.C. 493 · cited by 57
• Yusko v. Commissioner 89 T.C. 806 · cited by 57
• Weinroth v. Commissioner 74 T.C. 430 · cited by 57
• Hicks Co. v. Commissioner 56 T.C. 982 · cited by 57
• Tweeddale v. Commissioner 92 T.C. 501 · cited by 57
• Gilday v. Commissioner 62 T.C. 260 · cited by 56
• Green v. Commissioner 66 T.C. 538 · cited by 56
• Roman v. Comm'r 87 T.C.M. 835 · cited by 56
• Norfolk Southern Corp. v. Commissioner 104 T.C. 13 · cited by 56
• Moffat v. Commissioner 46 T.C. 499 · cited by 56
• Haber v. Commissioner 52 T.C. 255 · cited by 56
• Hynes v. Commissioner 74 T.C. 1266 · cited by 56
• Keeton v. Commissioner 74 T.C. 377 · cited by 56
• Calumet Industries, Inc. v. Commissioner 95 T.C. 257 · cited by 56
• Bardwell v. Commissioner 38 T.C. 84 · cited by 55
• Cataldo v. Commissioner 60 T.C. 522 · cited by 55
• Campbell v. Commissioner 11 T.C. 510 · cited by 55
• Flynn v. Commissioner 93 T.C. 355 · cited by 55
• Monteleone v. Commissioner 34 T.C. 688 · cited by 55
• Katz v. Commissioner 90 T.C. 1130 · cited by 55
• Levin v. Commissioner 87 T.C. 698 · cited by 54
• Lawrence v. Commissioner 27 T.C. 713 · cited by 54
• Estate of Baron v. Commissioner 83 T.C. 542 · cited by 54
• Magnon v. Commissioner 73 T.C. 980 · cited by 54
• White v. Commissioner 95 T.C. 209 · cited by 54
• Stein v. Commissioner 25 T.C. 940 · cited by 54
• Miller v. Commissioner 94 T.C. 316 · cited by 54
• Tauber v. Commissioner 24 T.C. 179 · cited by 54
• Graff v. Commissioner 74 T.C. 743 · cited by 54
• Boagni v. Commissioner 59 T.C. 708 · cited by 54
• ESTATE OF DAVIS v. COMMISSIONER 110 T.C. 530 · cited by 54
• GAF Corp. v. Commissioner 114 T.C. 519 · cited by 54
• Dorl v. Commissioner 57 T.C. 720 · cited by 53
• American Bantam Car Co. v. Commissioner 11 T.C. 397 · cited by 53
• Estate of Campbell v. Commissioner 56 T.C. 1 · cited by 53
• Home Interiors & Gifts, Inc. v. Commissioner 73 T.C. 1142 · cited by 53
• Ansley-Sheppard-Burgess Co. v. Commissioner 104 T.C. 367 · cited by 53
• Vance v. Commissioner 36 T.C. 547 · cited by 53
• Place v. Commissioner 17 T.C. 199 · cited by 53
• Mulvania v. Commissioner 81 T.C. 65 · cited by 53
• Sachs v. Commissioner 32 T.C. 815 · cited by 53
• Skripak v. Commissioner 84 T.C. 285 · cited by 53
• Karme v. Commissioner 73 T.C. 1163 · cited by 53
• Axelrod v. Commissioner 56 T.C. 248 · cited by 53
• Ach v. Commissioner 42 T.C. 114 · cited by 52
• Ewens & Miller, Inc. v. Comm'r 82 T.C.M. 4252 · cited by 52
• Conlorez Corp. v. Commissioner 51 T.C. 467 · cited by 52
• Glenn v. Commissioner 62 T.C. 270 · cited by 52
• Drobny v. Commissioner 86 T.C. 1326 · cited by 52