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.

• Meyer v. Commissioner 46 T.C. 65 · cited by 28
• Rubin v. Commissioner 56 T.C. 1155 · cited by 28
• Norman v. Commissioner 53 T.C.M. 905 · cited by 28
• Ayling v. Commissioner 32 T.C. 704 · cited by 28
• Computing & Software, Inc. v. Commissioner 64 T.C. 223 · cited by 28
• Blum v. Commissioner 59 T.C. 436 · cited by 28
• Farr v. Commissioner 11 T.C. 552 · cited by 28
• Carasso v. Commissioner 34 T.C. 1139 · cited by 28
• Cloes v. Commissioner 79 T.C. 933 · cited by 28
• Southeastern Finance Co. v. Commissioner 4 T.C. 1069 · cited by 28
• Flynn v. Commissioner 40 T.C. 770 · cited by 28
• Erickson v. Commissioner 58 T.C.M. 352 · cited by 28
• Roberts v. Commissioner 94 T.C. 853 · cited by 28
• Millsap v. Commissioner 91 T.C. 926 · cited by 28
• Miami Purchasing Service Corp. v. Commissioner 76 T.C. 818 · cited by 28
• Rapid Electric Co. v. Commissioner 61 T.C. 232 · cited by 28
• Diaz v. Commissioner 70 T.C. 1067 · cited by 28
• Eccles v. Commissioner 19 T.C. 1049 · cited by 28
• Kershner v. Commissioner 14 T.C. 168 · cited by 28
• Carter-Colton Cigar Co. v. Commissioner 9 T.C. 219 · cited by 28
• Bihlmaier v. Commissioner 17 T.C. 620 · cited by 28
• Todd v. Commissioner 57 T.C. 288 · cited by 28
• Wright v. Commissioner 62 T.C. 377 · cited by 28
• Jones v. Commissioner 1 T.C. 1207 · cited by 28
• Santa Anita Consol., Inc. v. Commissioner 50 T.C. 536 · cited by 28
• Tolwinsky v. Commissioner 86 T.C. 1009 · cited by 28
• Horrmann v. Commissioner 17 T.C. 903 · cited by 28
• PPG Indus., Inc. v. Commissioner 55 T.C. 928 · cited by 28
• Mnookin v. Commissioner 12 T.C. 744 · cited by 28
• Neely v. Commissioner 115 T.C. 287 · cited by 28
• Yagoda v. Commissioner 39 T.C. 170 · cited by 28
• California Vegetable Concentrates, Inc. v. Commissioner 10 T.C. 1158 · cited by 28
• Harmon v. Commissioner 13 T.C. 373 · cited by 28
• F. E. Watkins Motor Co. v. Commissioner 31 T.C. 288 · cited by 28
• Clough v. Comm'r 119 T.C. 183 · cited by 28
• Denver & R. G. W. R. Co. v. Commissioner 32 T.C. 43 · cited by 28
• Brannon's of Shawnee, Inc. v. Commissioner 71 T.C. 108 · cited by 28
• Turner v. Commissioner 56 T.C. 27 · cited by 28
• Estate of Johnson v. Commissioner 10 T.C. 680 · cited by 28
• O'Donnell v. Commissioner 62 T.C. 781 · cited by 28
• Thomas v. Commissioner 92 T.C. 206 · cited by 28
• Patchen v. Commissioner 27 T.C. 592 · cited by 28
• Acampo Winery & Distilleries, Inc. v. Commissioner 7 T.C. 629 · cited by 28
• C. M. Gooch Lumber Sales Co. v. Commissioner 49 T.C. 649 · cited by 28
• C. F. Mueller Co. v. Commissioner 14 T.C. 922 · cited by 27
• Houghton v. Commissioner 48 T.C. 656 · cited by 27
• Green v. Commissioner 7 T.C. 263 · cited by 27
• Blarek v. Commissioner 23 T.C. 1037 · cited by 27
• Thomas E. Snyder Sons Co. v. Commissioner 34 T.C. 400 · cited by 27
• Ferrer v. Commissioner 35 T.C. 617 · cited by 27
• Owens v. Commissioner 50 T.C. 577 · cited by 27
• C.B.C. Super Markets, Inc. v. Commissioner 54 T.C. 882 · cited by 27
• Baker v. Commissioner 51 T.C. 243 · cited by 27
• Trinco Industries, Inc. v. Commissioner 22 T.C. 959 · cited by 27
• Pridemark, Inc. v. Commissioner 42 T.C. 510 · cited by 27
• NT, Inc. v. Comm'r 126 T.C. 191 · cited by 27
• Thrifticheck Service Corp. v. Commissioner 33 T.C. 1038 · cited by 27
• Gumm v. Commissioner 93 T.C. 475 · cited by 27
• Welch v. Commissioner 75 T.C.M. 2065 · cited by 27
• King v. Comm'r 121 T.C. 245 · cited by 27
• Smith v. Commissioner 96 T.C. 10 · cited by 27
• Gregory v. Commissioner 39 T.C. 1012 · cited by 27
• Dean v. Commissioner 57 T.C. 32 · cited by 27
• Fishman v. Commissioner 51 T.C. 869 · cited by 27
• Graham v. Commissioner 7 Bankr. Ct. Dec. (CRR) 16 · cited by 27
• Allen v. Commissioner 16 T.C. 163 · cited by 27
• Leavell v. Commissioner 104 T.C. 140 · cited by 27
• Houchins v. Commissioner 79 T.C. 570 · cited by 27
• Epstein v. Commissioner 53 T.C. 459 · cited by 27
• Deupree v. Commissioner 1 T.C. 113 · cited by 27
• Lewis v. Commissioner 35 T.C. 71 · cited by 27
• Sampson v. Commissioner 81 T.C. 614 · cited by 27
• White v. Commissioner 48 T.C. 430 · cited by 27
• Ford Motor Co. v. Commissioner 102 T.C. 87 · cited by 27
• Columbian Rope Co. v. Commissioner 42 T.C. 800 · cited by 27
• Bush Hog Mfg. Co. v. Commissioner 42 T.C. 713 · cited by 27
• Sapp v. Commissioner 36 T.C. 852 · cited by 27
• Moorman v. Commissioner 26 T.C. 666 · cited by 27
• Cohen v. Commissioner 54 T.C.M. 944 · cited by 27
• Nelson v. Commissioner 30 T.C. 1151 · cited by 27
• Furner v. Comm'r 47 T.C. 165 · cited by 27
• Sherman v. Commissioner 18 T.C. 746 · cited by 27
• Coady v. Commissioner 33 T.C. 771 · cited by 27
• Brooks v. Commissioner 63 T.C. 709 · cited by 27
• Miller v. Commissioner 84 T.C. 827 · cited by 27
• MacRae v. Commissioner 34 T.C. 20 · cited by 27
• Cremona v. Commissioner 58 T.C. 219 · cited by 27
• Estate of Rapelje v. Commissioner 73 T.C. 82 · cited by 27
• Heyn v. Commissioner 46 T.C. 302 · cited by 27
• Great Island Holding Corp. v. Commissioner 5 T.C. 150 · cited by 27
• Mayrath v. Commissioner 41 T.C. 582 · cited by 27
• Robbins Tire & Rubber Co. v. Commissioner 53 T.C. 275 · cited by 27
• Fusz v. Commissioner 46 T.C. 214 · cited by 27
• Pike v. Commissioner 78 T.C. 822 · cited by 27
• Haverty Realty & Inv. Co. v. Commissioner 3 T.C. 161 · cited by 26
• Automobile Club of New York, Inc. v. Commissioner 32 T.C. 906 · cited by 26
• Estate of Strangi v. Comm'r 85 T.C.M. 1331 · cited by 26
• Estate of Sachs v. Commissioner 88 T.C. 769 · cited by 26
• O'Brien v. Commissioner 62 T.C. 543 · cited by 26
• Venture Funding v. Commissioner 110 T.C. 236 · cited by 26
• Hirschman v. Commissioner 12 T.C. 1223 · cited by 26
• Columbia Iron & Metal Co. v. Commissioner 61 T.C. 5 · cited by 26
• Corbett v. Commissioner 55 T.C. 884 · cited by 26
• Massaglia v. Commissioner 33 T.C. 379 · cited by 26
• Dinardo v. Commissioner 22 T.C. 430 · cited by 26
• Ferguson v. Commissioner 16 T.C. 1248 · cited by 26
• Commodores Point Terminal Corp. v. Commissioner 11 T.C. 411 · cited by 26
• Baie v. Commissioner 74 T.C. 105 · cited by 26
• Estate of Jackson v. Commissioner 72 T.C. 356 · cited by 26
• Estate of Bahr v. Commissioner 68 T.C. 74 · cited by 26
• Cassuto v. Commissioner 93 T.C. 256 · cited by 26
• Kolom v. Comm'r 71 T.C. 235 · cited by 26
• Green Bay Lumber Co. v. Commissioner 3 T.C. 824 · cited by 26
• Arrow-Hart & Hegeman Electric Co. v. Commissioner 7 T.C. 1350 · cited by 26
• Estate of Bailly v. Commissioner 81 T.C. 949 · cited by 26
• Lare v. Commissioner 62 T.C. 739 · cited by 26
• Gallagher v. Commissioner 39 T.C. 144 · cited by 26
• Kraasch v. Commissioner 70 T.C. 623 · cited by 26
• Levinson v. Commissioner 45 T.C. 380 · cited by 26
• Egnal v. Commissioner 65 T.C. 255 · cited by 26
• Tower v. Commissioner 3 T.C. 396 · cited by 26
• Catholic News Publishing Co. v. Commissioner 10 T.C. 73 · cited by 26
• Dougherty v. Commissioner 60 T.C. 917 · cited by 26
• Philbrick v. Commissioner 27 T.C. 346 · cited by 26
• Alleghany Corp. v. Commissioner 28 T.C. 298 · cited by 26
• Gilken Corp. v. Commissioner 10 T.C. 445 · cited by 26
• Catron v. Commissioner 50 T.C. 306 · cited by 26
• Perlmutter v. Commissioner 45 T.C. 311 · cited by 26
• Leuthesser v. Commissioner 18 T.C. 1112 · cited by 26
• Shriver v. Commissioner 85 T.C. 1 · cited by 26
• Trowbridge v. Comm'r 85 T.C.M. 1450 · cited by 26
• Kilpatrick v. Commissioner 22 T.C. 446 · cited by 26
• Rubnitz v. Commissioner 67 T.C. 621 · cited by 26
• Rude v. Commissioner 48 T.C. 165 · cited by 26
• Zivnuska v. Commissioner 33 T.C. 226 · cited by 26
• Bellis v. Commissioner 61 T.C. 354 · cited by 26
• American Metal Products Corp. v. Commissioner 34 T.C. 89 · cited by 26
• Lemery v. Commissioner 52 T.C. 367 · cited by 26
• Gestrich v. Commissioner 74 T.C. 525 · cited by 26
• Kellems v. Commissioner 58 T.C. 556 · cited by 26
• Sibla v. Commissioner 68 T.C. 422 · cited by 26
• Pestcoe v. Commissioner 40 T.C. 195 · cited by 26
• Powell v. Commissioner 96 T.C. 707 · cited by 26
• Jennings v. Commissioner 10 T.C. 323 · cited by 26
• Dobra v. Commissioner 111 T.C. 339 · cited by 26
• King v. Commissioner 89 T.C. 445 · cited by 26
• Donnelly v. Commissioner 28 T.C. 1278 · cited by 26
• Hurley v. Commissioner 22 T.C. 1256 · cited by 26
• Hoover v. Commissioner 32 T.C. 618 · cited by 26
• Kellett v. Commissioner 5 T.C. 608 · cited by 26
• Rite-Way Products, Inc. v. Commissioner 12 T.C. 475 · cited by 26
• Shainberg v. Commissioner 33 T.C. 241 · cited by 26
• Golonsky v. Commissioner 16 T.C. 1450 · cited by 26
• Blackstone Theatre Co. v. Commissioner 12 T.C. 801 · cited by 26
• National Grinding Wheel Co. v. Commissioner 8 T.C. 1278 · cited by 26
• Groetzinger v. Commissioner 69 T.C. 309 · cited by 26
• William Leveen Corp. v. Commissioner 3 T.C. 593 · cited by 26
• Harper v. Commissioner 99 T.C. 533 · cited by 26
• West Seattle Nat'l Bank v. Commissioner 33 T.C. 341 · cited by 26
• Julian v. Commissioner 31 T.C. 998 · cited by 26
• De Martino v. Commissioner 88 T.C. 583 · cited by 25
• Torres v. Commissioner 88 T.C. 702 · cited by 25
• Davis v. Commissioner 88 T.C. 122 · cited by 25
• Cole v. Commissioner 64 T.C. 1091 · cited by 25
• Southern Ford Tractor Corp. v. Commissioner 29 T.C. 833 · cited by 25
• Newcombe v. Commissioner 54 T.C. 1298 · cited by 25
• W. W. Windle Co. v. Commissioner 65 T.C. 694 · cited by 25
• Woodbury v. Commissioner 49 T.C. 180 · cited by 25
• Greene v. Commissioner 7 T.C. 142 · cited by 25
• Clodfelter v. Commissioner 48 T.C. 694 · cited by 25
• Norton v. Commissioner 16 T.C. 1216 · cited by 25
• Estate of Jayne v. Commissioner 61 T.C. 744 · cited by 25
• Neubecker v. Commissioner 65 T.C. 577 · cited by 25
• Quick Trust v. Commissioner 54 T.C. 1336 · cited by 25
• Wilkerson v. Commissioner 70 T.C. 240 · cited by 25
• Your Health Club, Inc. v. Commissioner 4 T.C. 385 · cited by 25
• Accardo v. Commissioner 94 T.C. 96 · cited by 25
• Lewis v. Commissioner 10 T.C. 1080 · cited by 25
• Denman v. Commissioner 48 T.C. 439 · cited by 25
• I. A. Dress Co. v. Commissioner 32 T.C. 93 · cited by 25
• Rodriguez v. Comm'r 97 T.C.M. 1090 · cited by 25
• Irwin B. Schwabe Co. v. Commissioner 12 T.C. 606 · cited by 25
• Humacid Co. v. Commissioner 42 T.C. 894 · cited by 25
• Clark v. Commissioner 16 T.C.M. 555 · cited by 25
• Woods Inv. Co. v. Commissioner 85 T.C. 274 · cited by 25
• Decker v. Commissioner 32 T.C. 326 · cited by 25
• Western Catholic Church v. Commissioner 73 T.C. 196 · cited by 25
• Fehlhaber v. Commissioner 94 T.C. 863 · cited by 25
• Budlong v. Commissioner 58 T.C. 850 · cited by 25
• Resnik v. Commissioner 66 T.C. 74 · cited by 25
• Trent v. Commissioner 34 T.C. 910 · cited by 25
• Brzezinski v. Commissioner 23 T.C. 192 · cited by 25
• Sidney v. Commissioner 30 T.C. 1155 · cited by 25
• Brooks v. Commissioner 36 T.C. 1128 · cited by 25
• Burbage v. Commissioner 82 T.C. 546 · cited by 25
• Gus Blass Co. v. Commissioner 9 T.C. 15 · cited by 25
• Derr v. Commissioner 77 T.C. 708 · cited by 25
• Huddleston v. Commissioner 100 T.C. 17 · cited by 25
• Sabelis v. Commissioner 37 T.C. 1058 · cited by 25
• Vojticek v. Commissioner 70 T.C.M. 740 · cited by 25