Doncaster v. Commissioner

How courts have described this case

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

• holding that deemed admissions under Rule 37(c) are sufficient to satisfy the government's burden of proof with respect to the issue of fraud
• holding that deemed admissions under Rule 37(c) are sufficient to satisfy the Government's burden of proof with respect to the issue of fraud
• fraud allegations deemed admitted under Rule 37(c); Mann v. Commissioner, T.C. Memo. 1982-662 (fraud established through compelled stipulations of fact under Rule 91(f); Pimbley v. Commissioner, T.C. Memo. 1982-103 (fraud established through deemed admissions under Rule 90
• fraud allegations deemed admitted under Rule 37(c); Mann v. Commissioner , T.C. Memo. 1982-662 (fraud established through compelled stipulations of fact under Rule 91(f); Pimbley v. Commissioner , T.C. Memo. 1982-103 (fraud established through deemed admissions under Rule 90
• a Court-reviewed opinion relating to facts deemed admitted under Rule 37(c)
• deemed admissions under Rule 37(c)

Source: CourtListener parenthetical corpus (CC0).

Cited by

12 cases in this archive cite this case.

• Dahlstrom v. Commissioner
  U.S. Tax Court· 1985-11-19· cited 481×
• Marshall v. Commissioner
  U.S. Tax Court· 1985-08-13· cited 168×
• Kotmair v. Commissioner
  U.S. Tax Court· 1986-06-19· cited 144×
• Rechtzigel v. Commissioner
  U.S. Tax Court· 1982-07-26· cited 133×
• Donald G. Smith v. Commissioner of Internal Revenue
  Sixth Circuit· 1991-04-22· cited 126×
• Brooks v. Commissioner
  U.S. Tax Court· 1984-03-08· cited 125×
• Smith v. Commissioner
  U.S. Tax Court· 1988-12-12· cited 102×
• Claude Douge and Jacqueline Douge v. Commissioner of Internal Revenue
  Second Circuit· 1990-03-26· cited 71×
• Richard M. Baptiste, Transferee v. Commissioner of Internal Revenue
  Eleventh Circuit· 1994-08-29· cited 57×
• Wedvik v. Commissioner
  U.S. Tax Court· 1986-12-30· cited 40×
• Bosurgi v. Commissioner
  U.S. Tax Court· 1986-12-23· cited 34×
• Brock v. Commissioner
  U.S. Tax Court· 1989-05-23· cited 13×

Cites

15 cases in this archive are cited by this case.

• Ralph Freedson v. Commissioner of Internal Revenue
  Fifth Circuit· 1978-01-10· cited 170×
• Freedson v. Commissioner
  U.S. Tax Court· 1975-11-12· cited 147×
• Marcus v. Commissioner
  U.S. Tax Court· 1978-07-31· cited 139×
• Gilday v. Commissioner
  U.S. Tax Court· 1974-05-29· cited 118×
• Gordon v. Commissioner
  U.S. Tax Court· 1980-01-30· cited 110×
• United States of America and Anthony Carsanaro, Revenue Agent, Internal Revenue Service v. The Freedom Church and Reverend Richard M. Doncaster
  First Circuit· 1979-12-28· cited 62×
• Teresa Baez, Individually and as Next Friend of Francisco Baez, Jr . v. S. S. Kresge Company
  Fifth Circuit· 1975-09-02· cited 56×
• Miller-Pocahontas Coal Co. v. Commissioner
  Board of Tax Appeals· 1931-01-26· cited 42×
• Ritchie v. Commissioner
  U.S. Tax Court· 1979-04-12· cited 39×
• Stanley v. Continental Oil Co.
  Tenth Circuit· 1976-06-23· cited 24×
• American Auto Insurance Co. v. United States of America, for the Use and Benefit of Alvah C. Luce, D/B/A Northern Electric Service & Supply Co.
  First Circuit· 1959-07-24· cited 20×
• R. M. Edwards and Dorothy Edwards v. Commissioner of Internal Revenue, Loyd W. Disler and Joy Disler v. Commissioner of Internal Revenue
  Tenth Circuit· 1969-10-20· cited 20×
• Edwards v. Commissioner
  U.S. Tax Court· 1968-05-02· cited 12×
• United States v. Edgewater Dyeing & Finishing Co.
  E.D. Pennsylvania· 1957-11-13· cited 8×
• United States v. Roslyn Construction Co.
  D. Maine· 1958-09-02· cited 3×