green
Positive treatment
4.7 score
Treatment trajectory · 1949 → 2026 · click a year to view as-of
1949
1987
2026
Top citers, strongest first. 5 distinct citers.
How cited ↗
cited
Cited "see"
Johnson v. United States
See Boehm v. Comm’r, 326 U.S. 287, 294 (1945) reh’g denied, 326 U.S. 811 (1946).
discussed
Cited "see"
Rochlis v. United States
See Boehm v. Comm’r, 326 U.S. 287, 294 (1945) (“Here it was the burden of the taxpayer to establish the fact that there was a deductible loss in 1937.”), reh’g denied, 326 U.S. 811 (1946); Krahmer v. United States, 810 F.2d 1145, 1147 (Fed.
discussed
Cited "see"
Schroerlucke v. United States
See Boehm v. Comm’r, 326 U.S. 287, 294 , 66 S.Ct. 120 , 90 L.Ed. 78 (1945) (“Here it was the burden of the taxpayer to establish the fact that there was a deductible loss in 1937.”), reh’g denied, 326 U.S. 811 , 66 S.Ct. 468 , 90 L.Ed. 495 (1946); Krahmer v. United States, 810 F.2d 1145, 1147 (Fed.Cir.1987) (recognizing the difficulty to prove intent using circumstantial evidence in a theft loss deduction ease, but holding that the United States Claims Court did not place too high a burden of proof on a taxpayer to establish that a deductible loss occurred); Jeppsen v. Comm’r, 128 F.…
discussed
Cited "see"
First Teachers Inv. Corp. v. Commissioner
(2×)
See Boehm v. Commissioner , 326 U.S. 287 (1945) , rehearing denied 326 U.S. 811 (1946) .
cited
Cited "see"
Green v. Commissioner
See Boehm v. Commissioner, 326 U.S. 287 (1945) , rehearing denied 326 U.S. 811 (1946) ; Redman v. Commissioner, 155 F. 2d 319 , 320 (1st Cir. 1946) ; Minneapolis, St.
Retrieving the full opinion text from the archive…
Scott Paper Co.
v.
Marcalus Manufacturing Co.
v.
Marcalus Manufacturing Co.
No. 54.
Supreme Court of the United States.
Dec 10, 1945.
Published