Carstenson v. Commissioner

How courts have described this case

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

• respondent's motion to dismiss for lack of jurisdiction denied because taxpayer ratified the filing of the imperfect petition, which petition was filed by the taxpayer's accountant
• relation back of amended petition to original filing date

Source: CourtListener parenthetical corpus (CC0).

Cited by

11 cases in this archive cite this case.

• Brooks v. Commissioner
  U.S. Tax Court· 1975-03-24· cited 54×
• Abeles v. Commissioner
  U.S. Tax Court· 1988-01-21· cited 53×
• Kraasch v. Commissioner
  U.S. Tax Court· 1978-08-03· cited 51×
• Lewy v. Commissioner
  U.S. Tax Court· 1977-08-29· cited 45×
• O'Neil v. Commissioner
  U.S. Tax Court· 1976-04-15· cited 42×
• Holt v. Commissioner
  U.S. Tax Court· 1977-02-24· cited 28×
• Castaldo v. Commissioner
  U.S. Tax Court· 1974-11-27· cited 19×
• Hoffman v. Commissioner
  U.S. Tax Court· 1975-03-12· cited 18×
• Montana Sapphire Assoc., Ltd. v. Commissioner
  U.S. Tax Court· 1990-10-30· cited 17×
• Eiges v. Commissioner
  U.S. Tax Court· 1993-07-21· cited 8×
• Estate of McGarity v. Commissioner
  U.S. Tax Court· 1979-04-25· cited 8×

Cites

2 cases in this archive are cited by this case.

• Hoj v. Commissioner
  U.S. Tax Court· 1956-09-20· cited 29×
• Weisser v. Commissioner
  Board of Tax Appeals· 1935-06-12· cited 10×