Carmean 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.

• “[W]hen there is no question that a return must be filed, the taxpayer has a personal, non-delegable duty to file the return when due.”
• taxpayer had a “personal duty . . . to see that the return was timely filed and that . . . duty was non-delegable”

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Estate of Strickland v. Commissioner
  U.S. Tax Court· 1989-01-10· cited 21×
• LFAM Corp. v. United States
  Federal Claims· 1999-01-19· cited 4×
• All Stacked Up Masonry, Inc. v. United States
  Federal Claims· 2020-10-22
• Baer v. United States
  Federal Claims· 2020-11-05
• Andrews v. United States
  Federal Claims· 2021-05-12
• Leighton v. United States
  Federal Claims· 2021-08-09

Cites

10 cases in this archive are cited by this case.

• Logan Lumber Company v. Commissioner of Internal Revenue
  Fifth Circuit· 1966-08-15· cited 149×
• Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal Revenue
  Sixth Circuit· 1969-04-29· cited 81×
• United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, Deceased
  Seventh Circuit· 1977-01-12· cited 64×
• South Louisiana Grain Services, Inc. v. United States
  Court of Claims· 1982-11-02· cited 60×
• John B. Fleming, Personal Representative of the Estate of John J. Fleming, Deceased v. United States
  Seventh Circuit· 1981-05-18· cited 41×
• Estate of Anthony Geraci, Deceased, Norma Geraci v. Commissioner of Internal Revenue
  Sixth Circuit· 1974-09-05· cited 36×
• Millette & Associates, Inc. v. Commissioner of Internal Revenue
  Fifth Circuit· 1979-04-27· cited 28×
• Estate of Clarence I. Lillehei, Deceased. James P. Lillehei v. Commissioner of Internal Revenue
  Eighth Circuit· 1981-01-28· cited 23×
• Boeving v. United States
  Eighth Circuit· 1981-06-17· cited 15×
• Knickerbocker Construction Corporation v. The United States. Three East Fifty Fourth, Inc. v. The United States
  Fourth Circuit· 1967-03-17· cited 1×