In re Reed

How courts have described this case

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

• finding that interpretations in agency opinion letters “lack the force of law” and do not warrant Chevron-style deference; rather, opinion letters are “entitled to respect” under Skidmore v. Swift & Co., 323 U.S. 134, 140 (1944
• finding in the interest of justice and equity that a financial institution cancelled the debtor’s debt as evidenced by an IRS Form 1099-C
• “It is inequitable to require a debtor to claim cancellation of debt income . . . while still allowing the creditor . . . to . . . collect . . . .”

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• In re Washington
  D. South Carolina· 2017-03-24· cited 7×
• Bank of Am., N.A. v. Rolf
  Appellate Division of the Supreme Court of New York· 2020-11-12· cited 4×
• In re Rodriguez
  S.D. Florida· 2016-08-22· cited 3×
• Dermon-Warner Properties, LLC v. Steve H. Warner
  Court of Appeals of Tennessee· 2017-12-19

Cites

21 cases in this archive are cited by this case; the 20 most cited are listed.

• Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.
  Supreme Court· 1984-06-25· cited 20,645×
• Skidmore v. Swift & Co.
  Supreme Court· 1944-12-04· cited 4,567×
• Christensen v. Harris County
  Supreme Court· 2000-05-01· cited 2,025×
• National Cable & Telecommunications Assn. v. Brand X Internet Services
  Supreme Court· 2005-06-27· cited 1,506×
• Commissioner v. Court Holding Co.
  Supreme Court· 1945-04-09· cited 1,325×
• Morton v. Ruiz
  Supreme Court· 1974-02-20· cited 1,225×
• United States v. S. S. White Dental Manufacturing Co.
  Supreme Court· 1927-05-16· cited 637×
• United States v. Kirby Lumber Co
  Supreme Court· 1931-11-02· cited 557×
• Paul P. Brountas v. Commissioner of Internal Revenue, Paul P. And Lynn T. Brountas v. Commissioner of Internal Revenue
  First Circuit· 1982-09-28· cited 78×
• Crc Corporation v. Commissioner of Internal Revenue. Crc Corporation v. Commissioner of Internal Revenue
  Third Circuit· 1982-11-16· cited 61×
• Michael Friedman v. Commissioner of Internal Revenue
  Sixth Circuit· 2000-06-08· cited 52×
• Bononi Ex Rel. Bankruptcy Estate of Zilka v. Bayer Employees Fed. Credit Union (In Re Zilka)
  W.D. Pennsylvania· 2009-07-16· cited 22×
• In Re Cleveland
  E.D. Tennessee· 2006-09-20· cited 20×
• Brountas v. Commissioner
  U.S. Tax Court· 1980-08-13· cited 19×
• Kent Homes, Inc. v. Commissioner of Internal Revenue, Alton K. Blosser v. Commissioner of Internal Revenue
  Tenth Circuit· 1972-02-16· cited 15×
• Cavoto v. Hayes
  Seventh Circuit· 2011-02-28· cited 14×
• In Re Crosby
  D. Kansas· 2001-01-22· cited 14×
• Bickerstaff v. COMMISSIONER OF INTERNAL REVENUE
  Fifth Circuit· 1942-05-27· cited 10×
• In re Sarno
  D. Massachusetts· 2011-12-20· cited 8×
• Carrington Mortgage Services, LLC v. Riley (In re Riley)
  D. South Carolina· 2012-09-25· cited 4×