Gary Everson and Mary Everson v. United States

How courts have described this case

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

• stating that “When a legal issue is unsettled, or is reasonably debatable” a negligence penalty is generally not appropriate
• stating that “When a legal issue is unsettled, or is reasonably debatable” a negligence penalty is generally not appropriate

Source: CourtListener parenthetical corpus (CC0).

Cited by

7 cases in this archive cite this case.

• United States v. Jay R. Bishop, United States of America v. Gene R. Cardenaz
  Ninth Circuit· 2002-05-30· cited 89×
• Unnamed case
  Ninth Circuit· 1998-05-18· cited 34×
• Internal Revenue Service v. CM Holdings, Inc. (In Re CM Holdings, Inc.)
  D. Delaware· 2000-10-16· cited 23×
• Legal Aid Society v. Legal Services Corp.
  Ninth Circuit· 1998-05-18· cited 7×
• Rounds v. Oregon State Board Of Higher Education
  Ninth Circuit· 1999-02-23· cited 4×
• TIFD III-E Inc. v. United States
  D. Connecticut· 2014-03-28· cited 4×
• McKeon v. United States
  Ninth Circuit· 1998-08-05· cited 1×

Cites

10 cases in this archive are cited by this case.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• New Colonial Ice Co. v. Helvering
  Supreme Court· 1934-05-28· cited 3,395×
• George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue
  Ninth Circuit· 1984-04-30· cited 411×
• Louis M. Giovanini v. United States
  Ninth Circuit· 1993-11-04· cited 14×
• Harry H. Kem, Jr., and Diane C. Kem, Charles E. Miller and Mary J. Miller v. Commissioner of Internal Revenue
  Ninth Circuit· 1970-12-10· cited 11×
• James M. Tunnell, Jr., and Mildred S. Tunnell v. The United States of America, Robert W. Tunnell and Eolyne K. Tunnell v. The United States
  Third Circuit· 1975-04-23· cited 10×
• A. Duda & Sons, Inc. v. United States
  Fifth Circuit· 1977-10-07· cited 8×
• Coffin v. Commissioner
  U.S. Tax Court· 1963-10-21· cited 5×
• Nourse v. Birmingham
  S.D. Iowa· 1947-06-30· cited 5×
• Unnamed case
  Ninth Circuit· 1986-06-04· cited 4×