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Boehm v. Commissioner

Boehm v. Commissioner of Internal Revenue

Boehm v. Comm'r, 326 U.S. 811 (1946)
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Court
Supreme Court of the United States
Decided
January 7, 1946
Docket
No. 69
Citations
326 U.S. 81166 S. Ct. 46890 L. Ed. 4951946 U.S. LEXIS 2938

Opinion of the Court

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How later courts describe this case

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Cited by 12 cases

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1949: 11950: 11953: 11959: 11964: 11965: 21966: 21971: 11977: 12011: 119492026peak 1965 · 2

Relies on it most ⓘ

  1. Farmers Cooperative Co. v. Birmingham86 F. Supp. 201 (N.D. Iowa 1949)
  2. Enterprise Wheel and Car Corporation v. United Steelworkers of America269 F.2d 327 (4th Cir. 1959)
  3. In re Taxes for 1961 on Real Estate Owned by Cold Spring Granite Co.136 N.W.2d 782 (Minn. 1965)
  4. National Labor Relations Board v. Tulsa Sheet Metal Works, Inc.367 F.2d 55 (10th Cir. 1966)
  5. Alexander v. Standard Oil Co.368 N.E.2d 1010 (Ill. App. Ct. 1977) · Dissent
  6. Mine Hill & Schuylkill Haven R. Co. v. Smith184 F.2d 422 (3d Cir. 1950)

Most recent

  1. Schroerlucke v. United States100 Fed. Cl. 584 (Fed. Cl. 2011)
  2. Alexander v. Standard Oil Co.368 N.E.2d 1010 (Ill. App. Ct. 1977) · Dissent
  3. United States v. Lit Drug Company333 F. Supp. 990 (D.N.J. 1971)
  4. National Labor Relations Board v. Tulsa Sheet Metal Works, Inc.367 F.2d 55 (10th Cir. 1966)
  5. Margaret C. Morrison v. United States355 F.2d 218 (6th Cir. 1966)
  6. In re Taxes for 1961 on Real Estate Owned by Cold Spring Granite Co.136 N.W.2d 782 (Minn. 1965)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 1

DepthCaseCited by
Boehm v. Comm'r, 326 U.S. 287 (1945) 377

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