Espinoza v. Commissioner

How courts have described this case

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

• “It was not the responsibility of the revenue agent to transmit [the taxpayer’s amended] returns for filing . . . .”
• taxpayer failed to prove that amended returns were filed when they were handed to a revenue agent
• “His failure to pay the additional taxes raises a question as to whether he intended for the amended returns to be filed.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Sundstrand Corp. v. Commissioner
  U.S. Tax Court· 1992-05-04· cited 1,346×
• Naftel v. Commissioner
  U.S. Tax Court· 1985-09-30· cited 857×
• Florida Peach Corp. v. Commissioner
  U.S. Tax Court· 1988-04-12· cited 814×
• Badaracco v. Commissioner
  Supreme Court· 1984-01-17· cited 651×
• Dahlstrom v. Commissioner
  U.S. Tax Court· 1985-11-19· cited 481×
• Bond v. Commissioner
  U.S. Tax Court· 1993-01-19· cited 246×
• Marshall v. Commissioner
  U.S. Tax Court· 1985-08-13· cited 168×
• Vallone v. Commissioner
  U.S. Tax Court· 1987-04-06· cited 86×
• Fehlhaber v. Commissioner
  U.S. Tax Court· 1990-06-13· cited 63×
• Richard M. Baptiste, Transferee v. Commissioner of Internal Revenue
  Eleventh Circuit· 1994-08-29· cited 57×
• Take v. Commissioner
  U.S. Tax Court· 1984-04-24· cited 53×
• Northern Ind. Pub. Serv. Co. v. Commissioner
  U.S. Tax Court· 1993-10-07· cited 41×
• Preece v. Commissioner
  U.S. Tax Court· 1990-12-05· cited 36×
• Barbados 7 Ltd. v. Commmmissioner
  U.S. Tax Court· 1989-04-17· cited 31×
• Thoburn v. Commissioner
  U.S. Tax Court· 1990-08-13· cited 31×
• Blanton v. Commissioner
  U.S. Tax Court· 1990-03-22· cited 28×
• Versteeg v. Commissioner
  U.S. Tax Court· 1988-08-23· cited 23×
• Willie Nelson Music Co. v. Commissioner
  U.S. Tax Court· 1985-12-12· cited 22×
• Southern v. Commissioner
  U.S. Tax Court· 1986-07-03· cited 22×
• Boyd Gaming Corp. v. Commissioner
  U.S. Tax Court· 1996-05-22· cited 21×

Cites

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

• Adickes v. S. H. Kress & Co.
  Supreme Court· 1970-06-01· cited 15,427×
• United States v. Diebold, Inc.
  Supreme Court· 1962-05-14· cited 7,008×
• Weinberger v. Hynson, Westcott & Dunning, Inc.
  Supreme Court· 1973-06-18· cited 515×
• Florsheim Brothers Drygoods Co. v. United States
  Supreme Court· 1930-02-24· cited 270×
• Lucas v. Pilliod Lumber Co.
  Supreme Court· 1930-04-14· cited 226×
• United States v. Johnson
  Fifth Circuit· 1978-08-10· cited 189×
• American Manufacturers Mutual Insurance Company v. American Broadcasting-Paramount Theatres, Inc.
  Second Circuit· 1967-12-15· cited 186×
• Hoeme v. Commissioner
  U.S. Tax Court· 1974-10-15· cited 95×
• Parker v. Commissioner
  Eighth Circuit· 1966-09-09· cited 81×
• United States v. Bosurgi
  Second Circuit· 1976-01-29· cited 79×
• United States v. Lee A. Lanier
  Eighth Circuit· 1978-06-07· cited 62×
• Flli Moretti Cereali S.P.A. v. Continental Grain Company
  Second Circuit· 1977-10-12· cited 61×
• United States v. Marshall Zeidman and J. O. M. Account Services International, Inc.
  Seventh Circuit· 1976-08-20· cited 57×
• Charlie Cox v. American Fidelity & Casualty Co., a Corporation and Underwriters at Lloyd's, London
  Ninth Circuit· 1957-11-14· cited 55×
• Ephraim Cross and Mary Cross v. United States
  Second Circuit· 1964-08-07· cited 54×
• United States v. Juanita C. Gurley, Formerly Juanita C. Hill
  Fifth Circuit· 1969-07-30· cited 39×
• Bookwalter v. Mayer
  Eighth Circuit· 1965-04-30· cited 37×
• Alfonzo L. Dowell and Vivian T. Dowell v. Commissioner of Internal Revenue
  Tenth Circuit· 1980-02-11· cited 35×
• Ronald M. Byrnes v. The Mutual Life Insurance Company of New York, a Corporation
  Ninth Circuit· 1955-01-10· cited 34×
• O'Bryan Bros. v. COMMISSIONER OF INTERNAL REVENUE
  Sixth Circuit· 1942-04-16· cited 33×

Other cases named Espinoza v. Commissioner

1 other CourtListener record shares this case name.

• Espinoza v. Commissioner
  Fifth Circuit· 2011-03-29· cited 12×