Cluster 271179 (1966)
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· 143 citation events
across 9 courts.
Showing the 8 strongest citers on record
(one row per citing case, strongest signal kept).
Treatment trajectory · 1966 → 2026 · click a year to view the case as of then
196619962026
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By significance ·
Most recent
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Rubin v. Commissioner (1971)
Ach v. Commissioner , 358 F. 2d at 345.
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Scattered Corporatio v. William Nea (2010)
See Ach v. Commissioner, 358 F.2d 342 , 345-46 (6th Cir. 1966); Rev.
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In Re South Beach Securities, Inc. (2010)
See Ach v. Commissioner, 358 F.2d 342 , 345-46 (6th Cir.1966); Rev.
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Frederick H. Foglesong and Elizabeth C. Foglesong v. Commissioner of Internal Revenue, Frederick H. Foglesong… (1983)
See Ach v. Commissioner, 42 T.C. 114 (1964), aff'd, 358 F.2d 342 (6th Cir. 1966), cert. denied, 385 U.S. 899 , 87 S.Ct. 204 , 17 L.Ed.2d 131 ; H.R.Rep.
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Foglesong v. Commissioner (1982)
See Ach v. Commissioner, 42 T.C. 114 (1964), aff’d, 358 F.2d 342 (6th Cir. 1966), cert. denied, 385 U.S. 899 , 87 S.Ct. 204 , 17 L.Ed.2d 131 ; H.R.Rep.
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Hermes Consolidated, Inc. v. United States (1988)
See id. at 64-65; see also Ach v. Commissioner, 358 F.2d 342 , 346 (6th Cir.) cert. denied, 385 U.S. 899 , 87 S.Ct. 207 , 17 L.Ed.2d 131 (1966) (decision holding that beneficial voting power is the essential thrust for control, and not literal record ownership, where taxpayer did not own the voting stock but in effect ran all the operations and made all the decisions of the corporation).
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Snyder v. Commissioner (1983)
Compare Ach v. Commissioner, 42 T.C. 114 (1964) , affd. 358 F.2d 342 (6th Cir. 1966) , cert. denied 385 U.S. 899 ↩ (1966) .
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Foster v. Comm'r (1983)
See Ach v. Commissioner, 42 T.C. 114, 126-127 (1964), affd. 358 F.2d 342 (6th Cir. 1966); Bell v. Commissioner, T.C.