Cleveland v. Commissioner

How courts have described this case

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

• concluding that § 7421(a) precluded action challenging IRS’s use of “lock-in letter” that directed employer to disregard Forms W-4 submitted by taxpayer and withhold tax at specified rate
• “Withholding . . . occurs throughout the tax year while the tax liability is inchoate.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• Gray v. Commissioner
  Seventh Circuit· 2013-07-23· cited 24×
• Gillum v. Commissioner
  Eighth Circuit· 2012-04-11· cited 10×
• Adolphson v. Commissioner
  Seventh Circuit· 2016-11-18· cited 9×
• Lewis v. BNSF Railway Co.
  Seventh Circuit· 2016-12-13· cited 5×
• Henry v. Commissioner
  Seventh Circuit· 2010-12-09

Cites

13 cases in this archive are cited by this case.

• Commissioner v. McCoy
  Supreme Court· 1987-12-07· cited 225×
• United States v. American Friends Service Committee
  Supreme Court· 1974-10-29· cited 118×
• Joshua Stonecipher v. William E. Bray
  Ninth Circuit· 1981-08-10· cited 96×
• Sheldon Drobny and Anita Drobny v. Commissioner of Internal Revenue
  Seventh Circuit· 1997-06-05· cited 81×
• Interfirst Bank Dallas, N.A. v. United States of America, and Internal Revenue Service, Defendants
  First Circuit· 1985-08-26· cited 71×
• Cox v. Commissioner
  Tenth Circuit· 2008-01-30· cited 61×
• United States of America (Internal Revenue Service), Creditor-Appellant v. Louis George Barbier, Ruth Dean Barbier, Debtors-Appellees
  Ninth Circuit· 1990-02-13· cited 50×
• Campbell v. Amax Coal Co.
  Tenth Circuit· 1979-12-17· cited 48×
• Boyd v. Commissioner of IRS
  First Circuit· 2006-06-13· cited 46×
• Bright v. Bechtel Petroleum, Inc.
  Ninth Circuit· 1986-02-21· cited 34×
• United States v. Ronald A. King
  Seventh Circuit· 1997-10-02· cited 23×
• Bennett v. United States
  W.D. Virginia· 2005-03-29· cited 9×
• Andrew Crispo Gallery, Inc. v. Commissioner of Internal Revenue
  Second Circuit· 1996-06-13· cited 2×