Estate of Hilda Ashman v. Commissioner of Internal Revenue

How courts have described this case

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

• allowing a taxpayer to recharacterize her previous representation would have resulted in “$100,502.21 tax free by misleading [the Commissioner]”
• “Even if the tax court does not have far- reaching general equitable powers, it can apply * * * equitable powers within its own jurisdictional competence.”
• “The mere fact that [the Commissioner] did not take steps against her, but accepted the return and let the statute of limitations run, demonstrates that he did rely.”
• “The mere fact that [the Commissioner] did not take steps against her, but ac‐ cepted the return and let the statute of limitations run, demonstrates that he did rely.”

Source: CourtListener parenthetical corpus (CC0).