Comm'r
Law & Legal abbreviation · Legal Citation
| Stands for | Commissioner |
|---|---|
| Categories | Law & Legal |
Comm'r stands for Commissioner, a legal citation abbreviation.
Shortened form of "Commissioner" in case names, most often seen in federal tax cases, where the government party is the Commissioner of Internal Revenue. Such cases are captioned "Taxpayer v. Commissioner" and cited with "Comm'r".
Example: Comm'r v. Glenshaw Glass Co., 348 U.S. 426 (1955), defined gross income broadly.
Usage notes
Bluebook Rule 10.2 drops "of Internal Revenue" from the case name, leaving "Commissioner", which Table T6 then shortens. Other officials, such as a state insurance commissioner or the Commissioner of Social Security, are abbreviated the same way in citations. The Tax Court's own captions spell the word out.
Related abbreviations
More legal citation abbreviations
- cert. denied – Certiorari denied
- cert. granted – Certiorari granted
- cl. – Clause
- cmt. – Comment
- Cnty. – County
- Comm'n – Commission
- Cong. Rec. – Congressional Record
- et seq. – Et sequentes (and the following)
- F. – Federal Reporter
- F. App'x – Federal Appendix
- F. Cas. – Federal Cases
- F. Supp. – Federal Supplement
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This entry is for general education and is not legal advice. Abbreviation use varies between institutions; always confirm in context.