Frieling v. Commissioner

How courts have described this case

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

• notice of deficiency, though not sent to taxpayer’s last known address, valid where taxpayer actually received the notice within 90 days of its mailing and timely filed a petition
• notice of deficiency, though not sent to taxpayer's last known address, valid where taxpayer actually received the notice within 90 days of its mailing and timely filed a petition
• respondent mailed a consent form to taxpayer's new address after oral notification
• notice effective if received without prejudicial delay by taxpayer

Source: CourtListener parenthetical corpus (CC0).

Cited by

16 cases in this archive cite this case.

• Monge v. Commissioner
  U.S. Tax Court· 1989-07-12· cited 278×
• Pyo v. Commissioner
  U.S. Tax Court· 1984-10-23· cited 172×
• Mulvania v. Commissioner
  U.S. Tax Court· 1983-07-20· cited 110×
• Magazine v. Commissioner
  U.S. Tax Court· 1987-08-20· cited 60×
• Henry G. Pugsley v. Commissioner of Internal Revenue, Joseph T. Rezzonico v. Commissioner of Internal Revenue
  Eleventh Circuit· 1985-01-02· cited 50×
• Stamm International Corp. v. Commissioner
  U.S. Tax Court· 1985-02-25· cited 42×
• Bennion v. Commissioner
  U.S. Tax Court· 1987-03-26· cited 32×
• Pollock v. Comm'r
  U.S. Tax Court· 2009-02-12· cited 28×
• Martin v. Commissioner
  Tenth Circuit· 2006-02-06· cited 20×
• Estate of McElroy v. Commissioner
  U.S. Tax Court· 1984-03-22· cited 20×
• Hubbard v. Commissioner
  U.S. Tax Court· 1987-10-08· cited 19×
• St. Joseph Lease Capital Corporation v. Commissioner of Internal Revenue
  Fourth Circuit· 2000-12-20· cited 8×
• Brown v. United States
  Federal Claims· 1996-08-08· cited 8×
• John C. Hom & Associates, Inc. v. Commissioner
  U.S. Tax Court· 2013-05-07
• St Joseph Lease v. Commissioner, IRS
  Fourth Circuit· 2000-12-20
• Clair R. Couturier, Jr.
  U.S. Tax Court· 2024-02-28

Cites

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

• Lifter v. Commissioner
  U.S. Tax Court· 1973-03-12· cited 114×
• Mulvania v. Commissioner
  U.S. Tax Court· 1983-07-20· cited 110×
• Weinroth v. Commissioner
  U.S. Tax Court· 1980-05-27· cited 109×
• Robinson v. Commissioner
  U.S. Tax Court· 1972-03-13· cited 102×
• Keeton v. Commissioner
  U.S. Tax Court· 1980-05-21· cited 102×
• Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal Revenue
  Ninth Circuit· 1975-12-18· cited 101×
• Roy W. Dewelles v. United States of America
  Ninth Circuit· 1967-04-17· cited 95×
• Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue Service
  Seventh Circuit· 1981-07-17· cited 94×
• Commissioner of Internal Revenue v. Stewart
  Sixth Circuit· 1951-01-23· cited 92×
• Joseph Delman and Jeanette Delman v. Commissioner of Internal Revenue
  Third Circuit· 1967-10-10· cited 91×
• Clodfelter v. Commissioner
  U.S. Tax Court· 1971-10-18· cited 87×
• Lester L. Luhring and Betty W. Luhring v. Clifford W. Glotzbach, District Director of Internal Revenue
  Fourth Circuit· 1962-05-28· cited 65×
• Brzezinski v. Commissioner
  U.S. Tax Court· 1954-10-29· cited 57×
• Clifford O. Boren v. R. A. Riddell, District Director of Internal Revenue
  Ninth Circuit· 1957-02-19· cited 54×
• Estate of McKaig v. Commissioner
  U.S. Tax Court· 1968-12-03· cited 51×
• Heaberlin v. Commissioner
  U.S. Tax Court· 1960-04-13· cited 50×
• Zenco Eng'g Corp. v. Commissioner
  U.S. Tax Court· 1980-12-01· cited 50×
• William I. Tenzer v. Commissioner of Internal Revenue
  Ninth Circuit· 1960-12-30· cited 49×
• Reddock v. Commissioner
  U.S. Tax Court· 1979-04-02· cited 46×
• Berger v. Commissioner
  U.S. Tax Court· 1967-09-19· cited 45×