Harris v. Commissioner

How courts have described this case

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

• recognizing the propriety of deferring entry of decision to consider affected items
• recognizing the propriety of deferring entry of decision to consider affected items
• recognizing the propriety of deferring entry of decision to consider affected items
• \The section 6229 limitations period acts to extend the limitations period otherwise available under section 6501 when such period has otherwise expired.\
• “The section 6229 limitations period acts to extend the limitations period otherwise available under section 6501 when such period has otherwise expired.”
• net operating loss carrybacks attributable to the settlement of partnership items may be taken into account in redetermining partners' personal tax liability

Source: CourtListener parenthetical corpus (CC0).

Cited by

13 cases in this archive cite this case.

• Chai v. Commissioner
  Second Circuit· 2017-03-20· cited 215×
• Bradley v. Commissioner
  U.S. Tax Court· 1993-04-19· cited 61×
• Chimblo v. Commissioner
  Second Circuit· 1999-05-17· cited 36×
• Ronald L. Pack, and Marla Pack, for Themselves and as Representatives of a Class v. United States
  Ninth Circuit· 1993-05-05· cited 24×
• Grapevine Imports, Ltd. v. United States
  Federal Claims· 2006-06-14· cited 24×
• David B. Greenberg v. Commissioner of Internal Revenue
  Eleventh Circuit· 2021-08-20· cited 21×
• Bob Hamric Chevrolet, Inc. v. USA, Internal Revenue Service
  W.D. Texas· 1994-03-18· cited 20×
• Bush v. United States
  Federal Claims· 2007-08-17· cited 15×
• Chimblo v. Commissioner of Internal Revenue
  Second Circuit· 1999-05-17· cited 11×
• Bush v. United States
  Federal Circuit· 2010-03-31· cited 4×
• Monge v. United States
  Federal Claims· 1993-03-12· cited 4×
• Kaylan A. Lewis v. Commissioner of Internal Revenue
  Eleventh Circuit· 2023-07-05
• Daniel E. Larkin & Christine Larkin
  U.S. Tax Court· 2023-08-16

Cites

17 cases in this archive are cited by this case.

• United States v. American Trucking Associations
  Supreme Court· 1940-05-27· cited 2,271×
• Helvering v. Stockholms Enskilda Bank
  Supreme Court· 1934-11-05· cited 435×
• Haggar Co. v. Helvering, Com'r of Internal Revenue
  Supreme Court· 1940-04-20· cited 291×
• Maxwell v. Commissioner
  U.S. Tax Court· 1986-10-07· cited 278×
• Calumet Industries, Inc. v. Commissioner
  U.S. Tax Court· 1990-09-13· cited 94×
• Lone Manor Farms, Inc. v. Commissioner
  U.S. Tax Court· 1974-01-03· cited 82×
• Trost v. Commissioner
  U.S. Tax Court· 1990-11-21· cited 56×
• Phoenix Coal Company, Inc. v. Commissioner of Internal Revenue
  Second Circuit· 1956-03-13· cited 50×
• Estate of Bailly v. Commissioner
  U.S. Tax Court· 1983-12-12· cited 50×
• Powell v. Commissioner
  U.S. Tax Court· 1991-05-20· cited 47×
• Hill v. Commissioner
  U.S. Tax Court· 1990-10-18· cited 46×
• Home Group v. Commissioner
  U.S. Tax Court· 1988-08-18· cited 38×
• Woody v. Commissioner
  U.S. Tax Court· 1990-08-23· cited 33×
• Martin Fireproofing Profit-Sharing Plan & Trust v. Commissioner
  U.S. Tax Court· 1989-05-31· cited 32×
• Munro v. Commissioner
  U.S. Tax Court· 1989-01-23· cited 23×
• Affiliated Equipment Leasing II v. Commissioner
  U.S. Tax Court· 1991-11-20· cited 22×
• Stromsted v. Commissioner
  U.S. Tax Court· 1969-11-26· cited 8×