Hecht 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.

• “the amount of tax due” is not to be determined in a challenge to a jeopardy assessment, as “the purpose of a jeopardy assessment [is] to keep the matter in status quo until the merits of the tax controversy can be . . . resolved”

Source: CourtListener parenthetical corpus (CC0).

Cited by

8 cases in this archive cite this case.

• Gallo v. United States, Department of Treasury
  S.D. New York· 1997-01-03· cited 8×
• Vanerio v. Internal Revenue Service
  E.D. New York· 1986-03-10· cited 5×
• Hirschhorn v. United States
  S.D. New York· 1987-06-17· cited 2×
• Mueller v. Commissioner of Internal Revenue Service
  S.D. Florida· 1995-02-21· cited 2×
• Golden ADA, Inc. v. United States
  N.D. California· 1996-03-01· cited 2×
• Lavnikevich v. United States
  D. Massachusetts· 1988-06-14· cited 2×
• Doyle v. Rubin
  C.D. California· 1997-05-20
• Foley v. Commissioner of Internal Revenue
  Second Circuit· 2024-03-13

Cites

9 cases in this archive are cited by this case.

• United States v. Janis
  Supreme Court· 1976-10-04· cited 1,453×
• Helvering v. Taylor
  Supreme Court· 1935-01-07· cited 1,284×
• Bob Jones University v. Simon
  Supreme Court· 1974-05-15· cited 743×
• R. L. Black v. United States of America
  Second Circuit· 1976-04-23· cited 92×
• Loretto v. United States
  E.D. Pennsylvania· 1977-11-22· cited 73×
• Haskin v. United States
  C.D. California· 1977-10-21· cited 35×
• Patrick v. United States
  Seventh Circuit· 1975-10-24· cited 29×
• McAvoy v. Internal Revenue Service
  W.D. Michigan· 1979-07-03· cited 27×
• Rogers v. United States
  D. Minnesota· 1980-11-10· cited 9×

Other cases named Hecht v. United States

9 other CourtListener records share this case name.

• Hecht v. United States
  Court of Claims· 1932-01-18· cited 7×
• Hecht v. United States
  U.S. Customs Court· 1949-06-15
• Hecht v. United States
  Supreme Court· 1932-05-31
• Hecht v. United States
  Court of Claims· 1932-05-31
• Hecht v. United States
  Supreme Court· 1958-02-03
• Hecht v. United States
  Supreme Court· 1969-02-24
• Hecht v. United States
  Supreme Court· 1986-05-19
• Hecht v. United States
  Supreme Court· 2000-06-19
• Hecht v. United States
  Supreme Court· 2000-06-19