Hamzik 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.

• holding that plaintiffs tax return, which was replete with zeros, could not form the basis of a refund claim
• filing a zero position return was insufficient to support a refund suit
• “A broad constellation of cases has held that a return which lacks essential financial information and, in particular, contains no recitation of taxpayer’s income, is not a properly executed return for purposes of the tax laws.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

10 cases in this archive cite this case.

• Waltner v. United States
  Federal Circuit· 2012-04-19· cited 66×
• Waltner v. United States
  Federal Claims· 2011-04-22· cited 17×
• McGann v. United States
  Federal Claims· 2007-05-17· cited 16×
• Kehmeier v. United States
  Federal Claims· 2010-12-07· cited 12×
• Gregoline v. United States
  Federal Claims· 2011-05-11· cited 9×
• Brittani Nicole Williams v. United States
  Federal Claims· 2013-07-30· cited 8×
• Ferguson v. United States
  Federal Claims· 2014-10-06· cited 6×
• McGann v. United States
  Federal Claims· 2008-04-25· cited 4×
• Jackson v. United States
  Federal Claims· 2021-11-01
• Leopard v. United States
  Federal Claims· 2025-10-02

Cites

16 cases in this archive are cited by this case.

• United States v. Dalm
  Supreme Court· 1990-03-21· cited 899×
• Commissioner v. Lundy
  Supreme Court· 1996-01-17· cited 364×
• United States v. David N. Moore
  Seventh Circuit· 1980-10-08· cited 167×
• United States v. Morris Reid Smith, Jr.
  Fifth Circuit· 1980-06-02· cited 79×
• United States v. Gary A. Rickman
  Tenth Circuit· 1980-12-05· cited 73×
• United States v. Ronald M. Long
  Ninth Circuit· 1980-05-01· cited 66×
• United States v. Glenn G. Goetz, A/K/A \Glenn G. Getz\ United States of America v. James Calvin Perkins
  Eleventh Circuit· 1984-11-13· cited 50×
• United States v. Ryan
  Eleventh Circuit· 1995-09-26· cited 42×
• Thomas v. United States
  Federal Claims· 2003-04-07· cited 40×
• United States v. Robert L. Mosel
  Sixth Circuit· 1984-07-06· cited 37×
• Beckwith Realty, Inc. v. United States
  Fourth Circuit· 1990-02-26· cited 20×
• Wertz v. United States
  Federal Claims· 2002-01-09· cited 16×
• Weiner v. United States
  Court of Claims· 1988-07-08· cited 16×
• Levitsky v. United States
  Federal Claims· 1992-12-03· cited 14×
• Maruska v. United States
  D. Minnesota· 1999-08-02· cited 10×
• Draper v. United States
  Federal Claims· 2004-10-05· cited 1×