Ferguson v. Commissioner

How courts have described this case

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

• explaining that our ability to restrict late “assessments” that violate section 6501(a) had to be provided to us by Congress in section 7459(e
• upholding Tax Court rejection of such asser- tion

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Curr-Spec Partners, L.P. v. Commissioner
  Fifth Circuit· 2009-08-11· cited 32×
• Terrell v. Commissioner
  Fifth Circuit· 2010-11-01· cited 22×
• In re Wyly
  N.D. Texas· 2016-05-10· cited 20×
• Estate of Liftin v. United States
  Federal Circuit· 2014-06-10· cited 9×
• W & T Offshore, Incorporated v. David Bernhardt, e
  Fifth Circuit· 2019-12-23· cited 9×
• Curr-Spec Prts, LP v. CIR
  Fifth Circuit· 2009-09-04

Cites

11 cases in this archive are cited by this case.

• United States v. Dalm
  Supreme Court· 1990-03-21· cited 899×
• Begier v. Internal Revenue Service
  Supreme Court· 1990-06-04· cited 701×
• In the Matter of Thomas v. Cassidy, Debtor-Appellant
  Seventh Circuit· 1990-02-05· cited 280×
• Swanson v. Commissioner
  U.S. Tax Court· 1976-03-31· cited 110×
• Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-Appellee
  Fifth Circuit· 1977-04-25· cited 60×
• Estate of Bessie I. Mueller, Deceased John S. Mueller, Personal Representative v. Commissioner of Internal Revenue
  Sixth Circuit· 1998-08-20· cited 53×
• Bobbie J. Roberts v. Commissioner of Internal Revenue
  Fifth Circuit· 1988-11-14· cited 39×
• Fotochrome, Inc. v. Commissioner
  U.S. Tax Court· 1972-03-23· cited 36×
• Thomas v. Cassidy v. Commissioner of Internal Revenue
  Seventh Circuit· 1987-03-18· cited 33×
• Estate of Smith v. Commissioner
  Fifth Circuit· 2005-10-31· cited 18×
• Darrel R. Meadows v. Comm'r of IRS
  Eleventh Circuit· 2005-04-06· cited 9×