Dubin v. Commissioner

How courts have described this case

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

• implying that section 6231(a)(2)(B) is of “no relevance”
• implying that section 6231(a)(2)(B) is of \no relevance\
• wife had half-share in husband's distributive shares and therefore owned her own share of items
• wife had half-share in husband’s distributive shares and therefore owned her own share of items
• “By way of exception, paragraph (a) reverses the general rule ... ”
• \paragraph (a) is the only provision that arguably limits section 6231(a)(12)\

Source: CourtListener parenthetical corpus (CC0).

Cited by

3 cases in this archive cite this case.

• Elizabeth N. Callaway v. Commissioner of Internal Revenue
  Second Circuit· 2000-09-18· cited 89×
• Keener v. United States
  Federal Claims· 2007-04-18· cited 33×
• Leblanc v. United States
  Federal Claims· 2009-12-04· cited 2×

Cites

6 cases in this archive are cited by this case.

• Maxwell v. Commissioner
  U.S. Tax Court· 1986-10-07· cited 278×
• N.C.F. Energy Partners v. Commissioner
  U.S. Tax Court· 1987-10-05· cited 169×
• Keeton v. Commissioner
  U.S. Tax Court· 1980-05-21· cited 102×
• McClamma v. Commissioner
  U.S. Tax Court· 1981-05-12· cited 40×
• Frazell v. Commissioner
  U.S. Tax Court· 1987-05-27· cited 32×
• Baron v. Commissioner
  U.S. Tax Court· 1979-03-21· cited 28×