Galt v. Commissioner of Internal Revenue (1954)

green · 59 citation events across 10 courts. Showing the 11 strongest citers on record (one row per citing case, strongest signal kept).

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Treatment trajectory · 1955 → 2026 · click a year to view the case as of then

195519902026

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green Glenn L. Bolling and Ila L. Bolling, Mae L. Hausmann, Fairhills Company, B & H Homes, Inc. v. Commissioner of… (1966)

Rule Authority · 8th Cir.

World Publishing Co. v. Commissioner, 299 F.2d 614, 623 (8 Cir. 1962); Galt v. Commissioner, 216 F.2d 41, 51 (7 Cir. 1954), cert. denied 348 U.S. 951 , 75 S.Ct. 438 , 99 L.Ed. 743 .

green Martin v. Commissioner (1971)

Rule Authority

Galt, 19 T.C. 892 (1953), affd. 216 F. 2d 41, 46 (C.A. 7, 1954), certiorari denied 348 U.S. 951 ; and Iber v. United States, 409 F. 2d 1273, 1276 (C.A. 7, 1969).

green Lester Crown v. Commissioner of Internal Revenue (1978)

Cited (see also) · 7th Cir. · signal: see, e.g. · 2 citations in this opinion

See, e. g., Galt v. Comm'r, of Internal Revenue, 216 F.2d 41 (7th Cir. 1954), Cert. denied, 348 U.S. 951 , 75 S.Ct. 438 , 99 L.Ed. 743 (1955).

green Lorenzo Alvary v. United States (1962)

Cited · 2d Cir. · signal: see · 2 citations in this opinion

See Galt v. Commissioner, 216 F.2d 41, 51 (7 Cir. 1954), cert. denied, 348 U.S. 951 , 75 S.Ct. 438 , 99 L.Ed. 743 (1955); Kweskin v. Finkelstein, 223 F.2d 677, 679 (7 Cir. 1955).

green The C.M. Thibodaux Co., Ltd. v. United States (1990)

Cited (see also) · 5th Cir. · signal: see also

Burnet v. Harmel, 287 U.S. 103, 110 , 53 S.Ct. 74, 77 , 77 L.Ed. 199 (1932) (citations omitted), quoted with approval in Brown v. United States, 890 F.2d 1329 , 1337 & n. 9 (5th Cir.1989); see also Galt v. Commissioner, 19 T.C. 892, 903 (1953), modified, 216 F.2d 41 (7th Cir.1954), cert. denied, 348 U.S. 951 , 75 S.Ct. 438 , 99 L.Ed. 743 (1955) (holding irrevocable assignment of interest in rent is an anticipatory assignment of income even though state law characterizes such…

green A.E. Staley Mfg. Co. v. Commissioner (1995)

Cited (see also) · signal: compare · 2 citations in this opinion

Compare Sibley, Lindsay & Curr Co. v. Commissioner , 15 T.C. 106 (1951) and Mills Estate Inc. v. Commissioner , 17 T.C. 910 (1952) , revd. and remanded 206 F.2d 244 (2d Cir. 1953) , with Galt v. Commissioner , 19 T.C. 892 (1953) , affd. in part and revd. in part 216 F.2d 41 ↩ (7th Cir. 1954) . 8.

green Estate of Wall v. Commissioner (1993)

Cited · Tax Ct. · signal: see · 2 citations in this opinion

See Galt v. Commissioner , 216 F.2d 41 , 45 (7th Cir. 1954) , affg. in part and revg. in part 19 T.C. 892 (1953) ; see also Bilingual Montessori School of Paris v. Commissioner , 75 T.C. 480 , 485 (1980) . *308 (2) Corning was decided under pre-1954 Code provisions, and the 1954 Code statutorily *77 overruled the Clifford case doctrine.

green Estate of Boyd v. Commissioner (1981)

Cited (see also) · Tax Ct. · signal: see also · 2 citations in this opinion

See also Galt v. Commissioner, 19 T.C. 892 (1953), affd. in part and revd. on another issue 216 F.2d 41 (7th Cir. 1954).

green Bilingual Montessori School, Inc. v. Commissioner (1980)

Cited · Tax Ct. · signal: see · 2 citations in this opinion

See Galt v. Commissioner , 216 F.2d 41 (7th Cir. 1954), *20 affg. in part and revg. in part 19 T.C. 892 (1953) , cert. denied 348 U.S. 951 (1955) .

green Hustead v. Commissioner (1994)

Cited (see also) · Tax Ct. · signal: see also

Chevy Chase Land Co. v. Commissioner , 72 T.C. 481 , 487 (1979) ; see also Galt v. Commissioner , 19 T.C. 892 , 910 (1953) , revd. in part and affd. in part on other issues 216 F.2d 41 (7th Cir. 1954) .

green Eckel v. Commissioner (1974)

Cited (see also) · Tax Ct. · signal: compare

Compare Montgomery v. Commissioner, 230 F.2d 472 (C.A. 5, 1956), and Gladys Cheesman Evans, 30 T.C. 798 (1958) , with Galt v. Commissioner, 216 F.2d 41 (C.A. 7, 1954), affirming 19 T.C. 892 (1953) .