Abeles v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• judgment entered against party without jurisdiction over that party is void
• final decision vacated for fraud upon the Court

Source: CourtListener parenthetical corpus (CC0).

Cited by

11 cases in this archive cite this case.

• Abeles v. Commissioner
  U.S. Tax Court· 1988-12-07· cited 177×
• Peter Billingsley v. Commissioner of the Internal Revenue Service
  Ninth Circuit· 1989-02-28· cited 104×
• Davenport Recycling Associates v. Commissioner
  Eleventh Circuit· 2000-08-02· cited 43×
• Levitt v. Commissioner
  U.S. Tax Court· 1991-10-21· cited 29×
• Cinema '84, Richard M. Greenberg, Tax Matters Partner, Garlon J. Reigler, a Non-Participating Partner v. Commissioner of Internal Revenue
  Second Circuit· 2005-06-22· cited 15×
• Unnamed case
  Sixth Circuit· 1991-03-25· cited 14×
• Klein v. United States
  E.D. Michigan· 1999-04-13· cited 14×
• Estate of Quirk v. Commissioner of Internal Revenue
  Sixth Circuit· 1991-03-25· cited 12×
• Cohen v. United States (In Re Cohen)
  S.D. Florida· 1994-06-13· cited 2×
• Davenport Recycling v. Comr.,IRS
  Eleventh Circuit· 2000-08-02
• Douglas P. Snow & Deborah J. Snow v. Commissioner
  U.S. Tax Court· 2014-06-17

Cites

8 cases in this archive are cited by this case.

• Samuel J. Jordon v. John J. Gilligan
  Sixth Circuit· 1974-07-18· cited 147×
• Brannon's of Shawnee, Inc. v. Commissioner
  U.S. Tax Court· 1978-03-28· cited 100×
• Brooks v. Commissioner
  U.S. Tax Court· 1975-03-24· cited 54×
• Kraasch v. Commissioner
  U.S. Tax Court· 1978-08-03· cited 51×
• Carstenson v. Commissioner
  U.S. Tax Court· 1972-01-31· cited 49×
• Hoj v. Commissioner
  U.S. Tax Court· 1956-09-20· cited 29×
• Holt v. Commissioner
  U.S. Tax Court· 1977-02-24· cited 28×
• Hazim v. Commissioner
  U.S. Tax Court· 1984-03-14· cited 28×