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Commissioner Vs. Hansen
Cites for this judgment
- US Supreme Court
- Jun 22, 1959
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U.S. 446 (1959) U.S. Supreme Court Commissioner v. HansenSearch
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U.S. 446 (1959) Commissioner v. HansenSearch
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Circuit, in the Hansen case, heavily relying upon the opinion of the Fifth Circuit in Texas Trailer-coach, Inc. v. CommissionerSearch
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of course, that the incidence of taxation depends upon the substance, not the form, of the transaction, Commissioner v. CourtSearch
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Bowers v. Kerbaugh-EmpireSearch
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Page 360 U. S. 462 Weiss v. StearnSearch
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taxpayers who employ the accrual basis have long been settled by the opinions of this Court, Security Flour Mills Co. v. CommissionerSearch
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Page 360 U. S. 464 Brown v. HelveringSearch
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U. S. 193 , 291 U. S. 199 . In Spring City Foundry Co. v. CommissionerSearch
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to pay them, just as the Ninth Circuit stated in the Hansen case, 258 F.2d at 587. See Security Flour Mills Co. v. CommissionerSearch
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Brief any citation in this list with AI Studio
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has broad powers in determining whether accounting methods used by a taxpayer clearly reflect income, Lucas v. AmericanSearch
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Together with No. 381, Commissioner of Internal Revenue v. GloverSearch
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and No. 512, Baird et ux. v. CommissionerSearch
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The Sixth Circuit, in Schaeffer v. CommissionerSearch
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F.2d 861, sustained the Commissioner's position. Also, the Tax Court, since Shoemaker-Nash, Inc. v. CommissionerSearch
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Commissioner's position. On the other hand, the Fourth Circuit has sustained the taxpayers' position in Johnson v. CommissionerSearch
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F.2d 952. And the Fifth Circuit has sustained the taxpayers' position in Texas Trailercoach, Inc. v. CommissionerSearch
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West Pontiac, Inc. v. CommissionerSearch
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on stipulations specifically presenting anew the same issue which that court had decided in Texas Trailercoach, Inc. v. CommissionerSearch
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supra. In entering those judgments (in United States v. HinesSearch
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Pontiac, 2 P-H Fed.Tax Rep.2d 5694, United States v. ModernSearch
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Olds, Inc., 2 P-H Fed.Tax Rep.2d 5713, and Kilborn v. CommissionerSearch
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P-H Fed.Tax Rep.2d 5812), the Fifth Circuit adhered to its decision in Texas Trailercoach, Inc. v. CommissionerSearch
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Cf. Old Colony Trust Co. v. CommissionerSearch
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Tressler v. CommissionerSearch
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U.S. Supreme Court Commissioner v. HansenSearch
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Texas Trailer-coach, Inc. v. CommissionerSearch
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Commissioner v. CourtSearch
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Court, Security Flour Mills Co. v. CommissionerSearch
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Brown v. HelveringSearch
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In Spring City Foundry Co. v. CommissionerSearch
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See Security Flour Mills Co. v. CommissionerSearch
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Lucas v. AmericanSearch
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Commissioner of Internal Revenue v. GloverSearch
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Schaeffer v. CommissionerSearch
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Shoemaker-Nash, Inc. v. CommissionerSearch
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Johnson v. CommissionerSearch
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Texas Trailercoach, Inc. v. CommissionerSearch
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United States v. HinesSearch
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United States v. ModernSearch
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and Kilborn v. CommissionerSearch
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