Kennelly v. Commissioner (1971)

green · 83 citation events across 1 courts. Showing the 15 strongest citers on record (one row per citing case, strongest signal kept).

All Green 15

Treatment trajectory · 1971 → 2026 · click a year to view the case as of then

197119982026

Sort: By significance · Most recent

green April J. Gonzales F.K.A. April J. Todisco, and Anthony Todisco, Intervenor (2021)

Rule Authority · Tax Ct.

Memo. 1984-533 ; Lucas v. Commissioner, 79 T.C. 1, 6 (1982); Kennelly v. Commissioner, 56 T.C. 936, 943 (1971), aff’d without published opinion, 456 F.2d 1335 (2d Cir. 1972).

green Anthony J. Todisco, Jr. & April J. Gonzales (2021)

Rule Authority · Tax Ct.

Memo. 1984-533 ; Lucas v. Commissioner, 79 T.C. 1, 6 (1982); Kennelly v. Commissioner, 56 T.C. 936, 943 (1971), aff’d without published opinion, 456 F.2d 1335 (2d Cir. 1972).

green Michael K. Simpson & Cynthia R. Simpson v. Commissioner (2020)

Rule Authority · Tax Ct.

Taxpayers must maintain sufficient records to establish their claimed deductions, retain these records for as long as the contents may become material, 20 Kennelly v. Commissioner, 56 T.C. 936, 943 (1971), aff’d without published opinion, 456 F.2d 1335 (2d Cir. 1972); Putnam v. Commissioner, T.C.

green Rick L. Archuleta & Maureen Elizabeth McGrath Archuleta v. Commissioner (2018)

Rule Authority · Tax Ct.

Memo. 1984-533 ; Lucas v. Commissioner, 79 T.C. 1, 7 (1982); Kennelly v. Commissioner, 56 T.C. 936, 943 (1971), aff’d without published opinion, 456 F.2d 1335 (2d Cir. 1972).

green Michael S. Tocher & Tracy A. Tocher v. Commissioner (2014)

Rule Authority · Tax Ct.

Memo. 1984-533 ; Lucas v. Commissioner, -6- 79 T.C. 1, 7 (1982); Kennelly v. Commissioner, 56 T.C. 936, 943 (1971), aff’d without published opinion, 456 F.2d 1335 (2d Cir. 1972).

green Michael S. Tocher & Tracy A. Tocher v. Commissioner (2014)

Rule Authority · Tax Ct.

Memo. 1984-533 ; Lucas v. Commissioner, -6- 79 T.C. 1, 7 (1982); Kennelly v. Commissioner, 56 T.C. 936, 943 (1971), aff’d without published opinion, 456 F.2d 1335 (2d Cir. 1972).

green Jerry L. Lamb v. Commissioner (2013)

Rule Authority · Tax Ct.

Memo. 1959-31 ; Kennelly v. Commissioner, 56 T.C. 936, 943 (1971), aff’d without published opinion, 456 F.2d 1335 (2d Cir. 1972); Stolk v. Commissioner, 40 T.C. 345, 356 (1963), aff’d, 326 F.2d 760 (2d Cir. 1964); Podems v. Commissioner, 24 T.C. 21, 22-23 (1955)).

green Lucas v. Commissioner (1982)

Rule Authority · Tax Ct.

Heidt v. Commissioner, 274 F.2d 25 (7th Cir. 1959), affg. a Memorandum Opinion of this Court; 7 Kennelly v. Commissioner, 56 T.C. 936, 943 (1971), affd. without opinion 456 F.2d 1335 (2d Cir. 1972); Stolk v. Commissioner, 40 T.C. 345, 356 (1963), affd. 326 F.2d 760 (2d Cir. 1964); Podems v. Commissioner, 24 T.C. 21, 22-23 (1955).

green Cecile Barker v. Commissioner (2018)

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

Commissioner v. Heininger, 320 U.S. 467, 470 (1943); see also Kennelly v. Commissioner, 56 T.C. 936, 941 (1971), aff’d, 456 F.2d 1335 (2d Cir. 1972); sec. 1.162-1(a), Income Tax Regs.

green Mary A. Colliver v. Commissioner (2017)

Cited · Tax Ct. · signal: see

See Kennelly v. Commissioner, 56 T.C. 936, 943 (1971), aff’d without published opinion, 456 F.2d 1335 (2d Cir. 1972).

green Martinez v. Comm'r (2017)

Cited · Tax Ct. · signal: see

See Kennelly v. Commissioner , 56 T.C. 936 , 943 (1971) , aff'd without published opinion , 456 F.2d 1335 (2d Cir. 1972) .

green Brown v. Comm'r (2017)

Cited · Tax Ct. · signal: see

See Kennelly v. Commissioner , 56 T.C. 936 , 943 (1971) , aff'd without published opinion , 456 F.2d 1335 (2d Cir. 1972) .

green Brown v. Comm'r (2016)

Cited · Tax Ct. · signal: see

See Kennelly v. Commissioner , 56 T.C. 936 , 943 (1971) , aff'd without published opinion , 456 F.2d 1335 (2d Cir. 1972) .

green Melanie L. Thomas-Kozak v. Commissioner (2014)

Cited · Tax Ct. · signal: see

See Kennelly v. Commissioner, 56 T.C. 936, 943 (1971), aff’d without published opinion, 456 F.2d 1335 (2d Cir. 1972).

green Thomas-Kozak v. Comm'r (2014)

Cited · Tax Ct. · signal: see

See Kennelly v. Commissioner , 56 T.C. 936 , 943 (1971) , aff'd without published opinion , 456 F.2d 1335 (2d Cir. 1972) .