Bertha Soltermann v. United States

How courts have described this case

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

• rejecting argument that the government need only make a prima facie showing that the refund was improper to shift burden to defendant of proving what portion of refund should be repaid

Source: CourtListener parenthetical corpus (CC0).

Cited by

21 cases in this archive cite this case; the 20 most cited are listed.

• Elizabeth H. Bardwell v. Commissioner of Internal Revenue
  Tenth Circuit· 1963-06-18· cited 158×
• Thompson v. Commissioner
  U.S. Tax Court· 1968-06-27· cited 93×
• Hesse v. Commissioner
  U.S. Tax Court· 1973-08-07· cited 66×
• James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal Revenue
  Fifth Circuit· 1964-09-21· cited 57×
• Harold R. McCombs and Clara F. McCombs v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Ruby Mae McCombs
  Tenth Circuit· 1968-07-03· cited 52×
• United States v. Commercial National Bank of Peoria, as of the Estate of Joseph G. O'Brien
  Seventh Circuit· 1989-08-04· cited 41×
• Rudolf A. Bernatschke and Cathalene Crane Bernatschke v. The United States
  Court of Claims· 1966-07-15· cited 24×
• Mann v. Commissioner
  U.S. Tax Court· 1980-09-15· cited 22×
• United States v. McFerrin
  Fifth Circuit· 2009-06-10· cited 20×
• United States v. Augspurger
  W.D. New York· 1978-03-20· cited 19×
• F. Harold Van Orman, Jr., and Jeanne L. Van Orman v. Commissioner of Internal Revenue
  Seventh Circuit· 1969-10-14· cited 16×
• Robert W. Boucher and Bernice L. Boucher v. Commissioner of Internal Revenue
  Ninth Circuit· 1983-07-11· cited 12×
• Watkins v. Commissioner
  U.S. Tax Court· 1969-12-01· cited 9×
• United States v. Reagan
  D. Massachusetts· 1987-01-14· cited 5×
• United States v. Davenport
  N.D. Texas· 2012-09-14· cited 4×
• United States v. McFerrin
  S.D. Texas· 2007-05-25· cited 3×
• United States v. Dean
  C.D. California· 2013-05-07· cited 3×
• United States v. Russell Manufacturing Co.
  D. Connecticut· 1964-05-08· cited 3×
• United States v. Claycraft Company
  S.D. Ohio· 1972-09-26· cited 2×
• United States v. Philadelphia Marine Trade Ass'n/International Longshoremen's Ass'n Vacation Fund
  E.D. Pennsylvania· 2007-01-11· cited 1×

Cites

2 cases in this archive are cited by this case.

• Underwood v. Underwood
  Supreme Court of Florida· 1953-04-10· cited 127×
• United States v. Soltermann
  N.D. California· 1958-05-23· cited 5×