Hannan v. Commissioner

How courts have described this case

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

• deficiency notice valid where record did not show that Commissioner had not assessed a deficiency even though Commissioner asserted that no deficiency existed and that the notice had been issued in error
• deficiency notice valid where record did not show that Commissioner had not assessed a deficiency even though Commissioner asserted that no deficiency existed and that the notice had been issued in error
• \it is * * * the Commissioner's determination of a deficiency that provides a predicate for Tax Court jurisdiction\
• \it is not the existence of a deficiency but the Commissioner's determination of a deficiency that provides a predicate for Tax Court jurisdiction\

Source: CourtListener parenthetical corpus (CC0).

Cited by

22 cases in this archive cite this case; the 20 most cited are listed.

• Naftel v. Commissioner
  U.S. Tax Court· 1985-09-30· cited 857×
• Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue
  Ninth Circuit· 1987-04-14· cited 213×
• LTV Corp. v. Commissioner
  U.S. Tax Court· 1975-07-21· cited 149×
• Charlotte's Office Boutique, Inc. v. Commissioner of Internal Revenue
  Ninth Circuit· 2005-10-07· cited 124×
• Estate of Young v. Commissioner
  U.S. Tax Court· 1983-11-17· cited 106×
• W. W. Windle Company v. Commissioner of Internal Revenue
  First Circuit· 1977-01-21· cited 72×
• Estate of Di Rezza v. Commissioner
  U.S. Tax Court· 1982-01-11· cited 63×
• Central Pa. Sav. Ass'n v. Commissioner
  U.S. Tax Court· 1995-03-30· cited 38×
• Baron v. Commissioner
  U.S. Tax Court· 1979-03-21· cited 28×
• Martz v. Commissioner
  U.S. Tax Court· 1981-10-01· cited 27×
• Logan v. Commissioner
  U.S. Tax Court· 1986-06-18· cited 22×
• Ben D. And Patricia D. Stevens v. Commissioner of Internal Revenue
  Fifth Circuit· 1983-07-05· cited 20×
• Intervest Enterprises, Inc. v. Commissioner
  U.S. Tax Court· 1972-10-10· cited 19×
• Johnston v. Commissioner
  U.S. Tax Court· 1969-08-11· cited 11×
• Jones v. Commissioner
  U.S. Tax Court· 1974-04-01· cited 11×
• Estate of Scarangella v. Commissioner
  U.S. Tax Court· 1973-05-08· cited 10×
• Sabino v. Director
  New Jersey Tax Court· 1995-03-01· cited 8×
• Pearce v. Commissioner
  U.S. Tax Court· 1990-09-12· cited 6×
• Peters
  Court of Claims· 1979-12-21· cited 5×
• Mica Ringo v. Commissioner
  U.S. Tax Court· 2014-10-06

Cites

8 cases in this archive are cited by this case.

• Flora v. United States
  Supreme Court· 1960-03-21· cited 797×
• Ralph C. Granquist, District Director of Internal Revenue for the District of Oregon v. Margaret Hackleman
  Ninth Circuit· 1959-02-13· cited 34×
• O'MEARA v. Commissioner of Internal Revenue
  Tenth Circuit· 1929-08-19· cited 33×
• United States v. Erie Forge Co.
  Third Circuit· 1951-09-28· cited 27×
• Glen T. Jamison, Director of Internal Revenue v. Maria Repetti
  Ninth Circuit· 1956-09-07· cited 15×
• James L. Enochs, United States District Director of Internal Revenue for the District of Mississippi v. Kenneth Muse and Winnie Muse
  Fifth Circuit· 1959-09-25· cited 10×
• Strawberry Hill Press, Inc. v. Thomas E. Scanlon, District Director of Internal Revenue for the District of Brooklyn
  Second Circuit· 1959-12-22· cited 10×
• H. Milgrim & Bros., Inc. v. Commissioner
  Board of Tax Appeals· 1931-11-20· cited 8×