Duggan v. Commissioner

How courts have described this case

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

• I.R.C. § 6630(d)(1)’s 30-day filing deadline “expressly contemplates the Tax Court’s jurisdiction . . . the filing deadline is given in the same breath as the grant of jurisdiction.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Walby v. United States
  Federal Circuit· 2020-04-29· cited 23×
• Organic Cannabis Foundation v. Cir
  Ninth Circuit· 2020-06-18· cited 23×
• Boechler, P.C. v. CIR
  Eighth Circuit· 2020-07-24· cited 1×
• David Myers v. Cmsnr. IRS
  D.C. Circuit· 2019-07-02

Cites

17 cases in this archive are cited by this case.

• Bowles v. Russell
  Supreme Court· 2007-06-14· cited 3,839×
• Gonzalez v. Thaler
  Supreme Court· 2012-01-10· cited 3,668×
• Lamie v. United States Trustee
  Supreme Court· 2004-01-26· cited 1,956×
• National Federation of Independent Business v. Sebelius
  Supreme Court· 2012-06-28· cited 1,025×
• United Food & Commercial Workers Union Local 751 v. Brown Group, Inc.
  Supreme Court· 1996-05-20· cited 662×
• Musacchio v. United States
  Supreme Court· 2016-01-25· cited 659×
• John R. Sand & Gravel Co. v. United States
  Supreme Court· 2008-01-08· cited 624×
• Sebelius v. Auburn Regional Medical Center
  Supreme Court· 2013-01-22· cited 544×
• United States v. Kwai Fun Wong
  Supreme Court· 2015-04-22· cited 249×
• Commissioner v. McCoy
  Supreme Court· 1987-12-07· cited 225×
• Estate of Frank Branson, Deceased Mary M. March v. Commissioner of Internal Revenue
  Ninth Circuit· 2001-09-05· cited 55×
• John Maier, III v. Commissioner of Internal Revenue
  Second Circuit· 2004-02-26· cited 46×
• Conrad Gorospe Shirley Gorospe v. Commissioner of Internal Revenue
  Ninth Circuit· 2006-06-21· cited 40×
• Gray v. Commissioner
  Seventh Circuit· 2013-07-23· cited 24×
• United States v. Peter Pocklington
  Ninth Circuit· 2015-07-02· cited 12×
• Matuszak v. Commissioner of Internal Revenue
  Second Circuit· 2017-07-05· cited 12×
• Tschida v. Commissioner
  Eighth Circuit· 2003-03-10· cited 2×