Cases that cite this one

130 later published cases cite this decision. The 25 that cite it most often are listed here.

• Black v. Commissioner of Internal Revenue (9th Cir. 1940)
• United States v. Goodyear (9th Cir. 1938)
• Johnson v. United States (9th Cir. 1943)
• Bank of America Nat. Trust & Savings Ass'n v. Rogan (United States District Court for the Southern District of California 1940)
• Anne Goyne Mitchell v. Commissioner of Internal Revenue, Jane Isabell Goyne Sims v. Commissioner of Internal Revenue (5th Cir. 1970)
• Gantt v. Commissioner (United States Tax Court 1966)
• McDonald v. Senn (N.M. 1949)
• Commissioner v. Harmon (Supreme Court of the United States 1944)
• Commissioner of Internal Revenue v. Cadwallader (9th Cir. 1942)
• Harmon v. Commissioner (United States Tax Court 1942)
• Sparkman v. Commissioner of Internal Revenue (9th Cir. 1940)
• De La Torre v. National City Bank (1st Cir. 1940)
• Bank of America Nat. Trust & Savings Ass'n v. Commissioner of Internal Revenue (9th Cir. 1937)
• Van Antwerp v. United States (9th Cir. 1937)
• Winchester v. Commissioner (United States Board of Tax Appeals 1933)
• Sampson v. Welch (United States District Court for the Southern District of California 1938)
• Simmons v. Cullen (United States District Court for the Northern District of California 1961)
• Ratto v. Commissioner (United States Tax Court 1953)
• United States v. Merrill (United States District Court for the Southern District of California 1952)
• Carman v. Commissioner (United States Board of Tax Appeals 1932)
• Gleason v. Comm'r (United States Tax Court 2011)
• In re Marriage of Knowles (Cal. Ct. App. 2009)
• Anastasi v. Knowles (Cal. Ct. App. 2009)
• McPherson v. Commissioner (United States Tax Court 1991)
• Lester v. Lester (Idaho 1983)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.