Hammon 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.

• determining taxpayer was reckless when he knew of company’s tax deficiencies for prior years and failed to institute safeguards to assure payment
• although the checks sent to the IRS contained some “ambiguous markings,” there was nothing to indicate the plaintiff intended a different allocation of the funds, and the IRS was allowed to apply the funds to preexisting delinquencies

Source: CourtListener parenthetical corpus (CC0).

Cited by

15 cases in this archive cite this case.

• Ghandour v. United States
  Federal Claims· 1996-07-08· cited 17×
• DiStasio v. United States
  Court of Claims· 1990-11-16· cited 17×
• Jenkins v. United States
  Federal Claims· 2011-09-15· cited 15×
• Whiteside v. United States
  Court of Claims· 1992-06-05· cited 15×
• Cook v. United States
  Federal Claims· 2002-03-21· cited 14×
• Michaud v. United States
  Federal Claims· 1997-11-26· cited 13×
• Utah State Tax Commission v. Stevenson
  Utah Supreme Court· 2006-12-15· cited 11×
• Farkas v. United States
  Federal Claims· 2003-07-01· cited 11×
• Teets v. United States
  Federal Claims· 1993-08-05· cited 8×
• Brinskele v. United States
  Federal Claims· 2009-08-25· cited 6×
• Cabot v. United States
  Federal Claims· 1997-08-25· cited 4×
• Sulger v. United States
  Court of Claims· 1991-11-26· cited 3×
• Stevenson v. Tax Commission, Taxpayer Services Division
  Court of Appeals of Utah· 2005-04-14· cited 2×
• White v. United States
  Federal Claims· 1999-04-19· cited 1×
• Gongaware v. United States (In re Gongaware)
  W.D. Pennsylvania· 1997-03-28

Cites

16 cases in this archive are cited by this case.

• Slodov v. United States
  Supreme Court· 1978-05-22· cited 572×
• Mazo v. United States
  Fifth Circuit· 1979-03-23· cited 199×
• Waymon Leon Howard v. United States
  Fifth Circuit· 1983-08-12· cited 173×
• Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-Appellant
  Federal Circuit· 1984-11-30· cited 129×
• Richard L. Gephart v. United States
  Sixth Circuit· 1987-04-14· cited 118×
• Robert White v. The United States
  Court of Claims· 1967-02-17· cited 106×
• Stephen R. Wright v. United States
  Seventh Circuit· 1987-01-14· cited 103×
• Pacific National Insurance Company v. United States
  Ninth Circuit· 1970-06-01· cited 85×
• Feist v. United States
  Court of Claims· 1979-10-17· cited 72×
• Scott v. United States
  Court of Claims· 1965-12-17· cited 60×
• Bolding v. United States
  Court of Claims· 1977-11-16· cited 59×
• Mae Haffa v. United States of America, and Third-Party v. Thomas P. Cooper, Third-Party
  Third Circuit· 1975-05-28· cited 41×
• Burack v. United States
  Court of Claims· 1972-06-16· cited 41×
• Dougherty v. United States
  Court of Claims· 1989-10-11· cited 6×
• Grover v. United States
  D. Massachusetts· 1988-05-05· cited 4×
• Schultz v. United States
  Court of Claims· 1990-01-18· cited 3×

Other cases named Hammon v. United States

1 other CourtListener record shares this case name.

• Hammon v. United States
  District of Columbia Court of Appeals· 1997-05-15· cited 9×