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U.S. Tax Court· 7/3/1991

Jones v. Commissioner

Citations

  • 97 T.C. 7
  • 1991 U.S. Tax Ct. LEXIS 59
  • 97 T.C. No. 2

How courts have described this case

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

  • declining to extend Tweel in the civil context to suppress evidence
  • “The purpose of a proceeding before * * * [the Tax Court] is to determine a taxpayer’s correct tax liability”
  • \a trial before this Court is a proceeding de novo; hence our determination of a taxpayer's liability must be based on the merits of the case and not on any previous record developed at the administrative level\
  • “a trial before this Court is a proceeding de novo; hence our determination of a taxpayer’s liability must be based on the merits of the case and not on any previous record developed at the administrative level”
  • “a trial before this Court is a proceeding de novo; hence our determination of a taxpayer’s liability must be based on the merits of the case and not on any previous record developed at the administrative level”

Source: CourtListener parenthetical corpus (CC0).

Judges: Gerber, Nims, Jacobs, Parker, Beghe, Korner, Swift, Cohen, Halpern, Shields, Wright, Only, Ruwe, Parr, Colvin, Hamblen, Chabot, Clapp, Agree, Whalen

Read full opinion on CourtListener

Cited by

8 cases in this archive cite this case.

Cites

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

Other cases with this name

Sourced from CourtListener / Free Law Project (CC0).

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