Commissioner v. Neal

How courts have described this case

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

• taxpayer bears burden of demonstrating eligibility for equitable relief under § 6015(f)
• taxpayer bears burden of demonstrating eligibility for equitable relief under § 6015(f)
• “This ‘appeal’ language in § 6330 is materially different from § 6015(e
• taxpayer bears burden of demonstrating eligibility for equitable relief under § 6015(f)

Source: CourtListener parenthetical corpus (CC0).

Cited by

12 cases in this archive cite this case.

• Wilson v. Commissioner
  Ninth Circuit· 2013-01-15· cited 54×
• Lantz v. Commissioner
  Seventh Circuit· 2010-06-08· cited 51×
• Winnie Greer v. Comm'r of Internal Revenue
  Sixth Circuit· 2010-02-17· cited 36×
• Philip Long v. Commissioner of IRS
  Eleventh Circuit· 2014-11-20· cited 27×
• Batchelor-Robjohns v. United States
  Eleventh Circuit· 2015-06-05· cited 17×
• Lori D. Sleeth v. Commissioner of Internal Revenue
  Eleventh Circuit· 2021-03-19· cited 12×
• Rick Jacobsen v. CIR
  Seventh Circuit· 2020-02-13· cited 8×
• Robert F. Goeller and Jeanette M. Goeller v. United States
  Federal Claims· 2013-03-20· cited 5×
• Miccosukee Tribe of Indians of Florida v. United States
  S.D. Florida· 2010-03-19· cited 2×
• Harkness v. Secretary of the Navy
  W.D. Tennessee· 2016-03-31· cited 1×
• Anne (Sandy) Batchelor-Robjohns v. United States
  Eleventh Circuit· 2015-06-05
• Cathy M. Lantz v. CIR
  Seventh Circuit· 2010-06-08

Cites

40 cases in this archive are cited by this case; the 20 most cited are listed.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Citizens to Preserve Overton Park, Inc. v. Volpe
  Supreme Court· 1971-03-02· cited 7,564×
• Taylor v. United States
  Supreme Court· 1990-05-29· cited 5,461×
• Califano v. Sanders
  Supreme Court· 1977-02-23· cited 3,951×
• Camp v. Pitts
  Supreme Court· 1973-03-26· cited 2,333×
• Vermont Yankee Nuclear Power Corp. v. Natural Resources Defense Council, Inc.
  Supreme Court· 1978-04-03· cited 2,329×
• Access Now, Inc. v. Southwest Airlines Co.
  Eleventh Circuit· 2004-09-24· cited 1,498×
• Perrin v. United States
  Supreme Court· 1979-11-27· cited 1,399×
• Helvering v. Taylor
  Supreme Court· 1935-01-07· cited 1,284×
• Dickinson v. Zurko
  Supreme Court· 1999-06-10· cited 997×
• James v. United States
  Supreme Court· 1961-05-15· cited 855×
• United States v. Carlo Bianchi & Co.
  Supreme Court· 1963-06-03· cited 470×
• Marcello v. Bonds
  Supreme Court· 1955-05-31· cited 358×
• United States v. Ryerson
  Supreme Court· 1941-02-03· cited 305×
• Kathryn Cheshire v. Commissioner of Internal Revenue
  Fifth Circuit· 2002-02-08· cited 230×
• James M. Robinette v. Commissioner of the Internal Revenue Service
  Eighth Circuit· 2006-03-08· cited 168×
• Lessie Anderson v. Cagle's, Inc.
  Eleventh Circuit· 2007-06-11· cited 146×
• Commissioner v. Estate of Noel
  Supreme Court· 1965-04-29· cited 143×
• Porter v. Califano
  Fifth Circuit· 1979-03-26· cited 140×
• William O'Dwyer and Sloan O'Dwyer v. Commissioner of Internal Revenue
  Fourth Circuit· 1959-04-21· cited 134×