Commissioner v. Gooch Milling & Elevator Co.

How courts have described this case

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

• stating that, to allow a non-Article III tribunal \to give effect to an equitable defense which of necessity is based upon a determination foreign to the [tribunal's] jurisdiction would be contrary to the expressed will of Congress\
• noting the Board's assumption of jurisdiction, and the legislative revocation thereof, to determine an overpayment for a nondeficiency year in unique circumstances where the overpayment was netted against the deficiency
• noting the Board’s assumption of jurisdiction, and the legislative revocation thereof, to determine an overpayment for a nondeficiency year in unique circumstances where the overpayment was netted against the deficiency
• noting the Board’s assumption of jurisdiction, and the legislative revocation thereof, to determine an overpayment for a nondeficiency year in unique circumstances where the overpayment was netted against the deficiency
• Supreme Court determined that equitable principles could not be applied to expand our jurisdiction where Congress had placed specific statutory limitations thereon
• Supreme Court determined that equitable principles could not be applied to expand our jurisdiction where Congress had placed specific statutory limitations thereon

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• United States v. Dalm
  Supreme Court· 1990-03-21· cited 899×
• Naftel v. Commissioner
  U.S. Tax Court· 1985-09-30· cited 857×
• Stark v. Wickard
  Supreme Court· 1944-02-28· cited 416×
• Rothensies v. Electric Storage Battery Co.
  Supreme Court· 1946-12-16· cited 331×
• Commissioner v. McCoy
  Supreme Court· 1987-12-07· cited 225×
• Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal Revenue
  Ninth Circuit· 1971-04-28· cited 157×
• Woods v. Commissioner
  U.S. Tax Court· 1989-04-11· cited 152×
• Ross v. Commissioner of Internal Revenue
  First Circuit· 1948-07-13· cited 123×
• Lone Manor Farms, Inc. v. Commissioner
  U.S. Tax Court· 1974-01-03· cited 82×
• Estate of Mueller v. Comm'r
  U.S. Tax Court· 1993-12-13· cited 73×
• Estate of Baumgardner v. Commissioner
  U.S. Tax Court· 1985-09-11· cited 71×
• 508 Clinton St. Corp. v. Commissioner
  U.S. Tax Court· 1987-08-25· cited 68×
• Alphonso Bax and Alice Corrine Bax, Deceased, and Alphonso L. Bax, Administrator v. Commissioner of Internal Revenue
  Second Circuit· 1993-12-27· cited 67×
• Hays Corp. v. Commissioner
  U.S. Tax Court· 1963-05-28· cited 65×
• Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-Appellee
  Fifth Circuit· 1977-04-25· cited 60×
• Magazine v. Commissioner
  U.S. Tax Court· 1987-08-20· cited 60×
• Jeremiah Benzvi and Robert L. McLeroy v. Commissioner of Internal Revenue
  Eleventh Circuit· 1986-04-29· cited 59×
• Flight Attendants Against Ual Offset (Faauo) and United Air Lines, Inc. v. Commissioner of Internal Revenue
  Seventh Circuit· 1999-03-10· cited 56×
• Elbert v. Johnson
  Second Circuit· 1947-11-25· cited 56×
• Estate of Frank Branson, Deceased Mary M. March v. Commissioner of Internal Revenue
  Ninth Circuit· 2001-09-05· cited 55×

Cites

4 cases in this archive are cited by this case.

• Bull v. United States
  Supreme Court· 1935-04-29· cited 983×
• Stone v. White
  Supreme Court· 1937-05-24· cited 385×
• United States Ex Rel. Girard Trust Co. v. Helvering
  Supreme Court· 1937-05-24· cited 135×
• Gooch Milling & Elevator Co. v. Commissioner
  Eighth Circuit· 1943-01-29· cited 19×