Keeton v. Commissioner

How courts have described this case

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

• involving failure to file a timely petition challenging a notice of deficiency under section 6213(a)
• stating \We will not allow respondent to come into this Court wearing blinders\
• Commissioner participated in prosecution resulting in taxpayers' conviction for Federal tax crimes, therefore taxpayers' whereabouts in Federal prison system readily available to Commissioner; address on which Commissioner relied not given on returns for years involved

Source: CourtListener parenthetical corpus (CC0).

Cited by

17 cases in this archive cite this case.

• Frieling v. Commissioner
  U.S. Tax Court· 1983-07-20· cited 210×
• Abeles v. Commissioner
  U.S. Tax Court· 1988-12-07· cited 177×
• Pietanza v. Commissioner
  U.S. Tax Court· 1989-03-30· cited 130×
• Mulvania v. Commissioner
  U.S. Tax Court· 1983-07-20· cited 110×
• McKay v. Commissioner
  U.S. Tax Court· 1987-11-25· cited 83×
• Yusko v. Commissioner
  U.S. Tax Court· 1987-10-19· cited 83×
• Richard L. Mulvania v. Commissioner of Internal Revenue
  Ninth Circuit· 1985-08-27· cited 50×
• Zenco Eng'g Corp. v. Commissioner
  U.S. Tax Court· 1980-12-01· cited 50×
• Levitt v. Commissioner
  U.S. Tax Court· 1991-10-21· cited 29×
• Roszkos v. Commissioner
  U.S. Tax Court· 1986-12-04· cited 28×
• Dubin v. Commissioner
  U.S. Tax Court· 1992-09-14· cited 28×
• Edward M. Sanders v. Commissioner of Internal Revenue
  Seventh Circuit· 1987-03-12· cited 23×
• Estate of McElroy v. Commissioner
  U.S. Tax Court· 1984-03-22· cited 20×
• Hubbard v. Commissioner
  U.S. Tax Court· 1987-10-08· cited 19×
• Blank v. Commissioner
  U.S. Tax Court· 1981-02-26· cited 17×
• Walsh v. United States
  D. Minnesota· 1981-02-11· cited 7×
• John C. Hom & Associates, Inc. v. Commissioner
  U.S. Tax Court· 2013-05-07

Cites

19 cases in this archive are cited by this case.

• Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United States
  Ninth Circuit· 1962-01-12· cited 166×
• Lifter v. Commissioner
  U.S. Tax Court· 1973-03-12· cited 114×
• Moffat v. Commissioner
  U.S. Tax Court· 1966-07-07· cited 111×
• Roy W. Dewelles v. United States of America
  Ninth Circuit· 1967-04-17· cited 95×
• Commissioner of Internal Revenue v. Stewart
  Sixth Circuit· 1951-01-23· cited 92×
• Shelton v. Commissioner
  U.S. Tax Court· 1974-11-14· cited 88×
• Clodfelter v. Commissioner
  U.S. Tax Court· 1971-10-18· cited 87×
• O'Brien v. Commissioner
  U.S. Tax Court· 1974-07-30· cited 59×
• Reddock v. Commissioner
  U.S. Tax Court· 1979-04-02· cited 46×
• Berger v. Commissioner
  U.S. Tax Court· 1967-09-19· cited 45×
• Berger v. Commissioner
  Third Circuit· 1968-11-29· cited 45×
• Lerer v. Commissioner
  U.S. Tax Court· 1969-06-02· cited 42×
• Lewis E. Johnson and Jeanne K. Johnson v. Commissioner of Internal Revenue
  Fifth Circuit· 1980-02-13· cited 39×
• Maxfield v. Commissioner of Internal Revenue
  Ninth Circuit· 1946-02-12· cited 36×
• Estate of Cerrito v. Commissioner
  U.S. Tax Court· 1980-02-26· cited 35×
• A. Ralph D'AnDreA v. Commissioner of Internal Revenue
  D.C. Circuit· 1959-02-19· cited 32×
• Birnie v. Commissioner
  U.S. Tax Court· 1951-04-23· cited 28×
• Guy Diviaio v. Commissioner of Internal Revenue
  D.C. Circuit· 1976-07-12· cited 20×
• United States v. Eisenhardt
  D. Maryland· 1977-05-24· cited 9×