Johnston v. Commissioner

How courts have described this case

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

• notice of tax due for underpayment of estimated tax held not a deficiency notice
• notice of tax due for underpayment of estimated tax held not a deficiency notice
• notice of tax due for underpayment of estimated tax not a deficiency notice

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• Kellogg v. Commissioner
  U.S. Tax Court· 1987-01-15· cited 32×
• George A. Murray v. Commissioner of Internal Revenue
  Seventh Circuit· 1994-06-08· cited 30×
• Cincinnati Transit, Inc. v. Commissioner
  U.S. Tax Court· 1971-02-25· cited 28×
• Estate of Scarangella v. Commissioner
  U.S. Tax Court· 1973-05-08· cited 10×
• Hallmark Research Collective
  U.S. Tax Court· 2022-11-29

Cites

5 cases in this archive are cited by this case.

• Phillips v. Commissioner
  Supreme Court· 1931-05-25· cited 930×
• Commissioner v. Gooch Milling & Elevator Co.
  Supreme Court· 1944-01-10· cited 291×
• Hannan v. Commissioner
  U.S. Tax Court· 1969-08-11· cited 102×
• Ignatius Page, Jr. v. Commissioner of Internal Revenue
  Eighth Circuit· 1962-02-07· cited 13×
• Schmalstig v. Commissioner
  Board of Tax Appeals· 1941-01-28· cited 10×