Keller v. Commissioner

How courts have described this case

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

• stating that the Court of Appeals for the Ninth Circuit adheres to Gainer v. Commissioner , supra , and does not uphold a penalty for overvaluing an asset when a deduction is disallowed in total
• same, though following circuit precedent not to apply penalty
• same, though following circuit precedent not to apply penalty
• “in this circuit we are constrained by Gainer”

Source: CourtListener parenthetical corpus (CC0).

Cited by

16 cases in this archive cite this case.

• United States v. Woods
  Supreme Court· 2013-12-03· cited 317×
• Keller v. Commissioner
  Ninth Circuit· 2009-06-03· cited 186×
• Superior Trading, LLC v. Commissioner
  Seventh Circuit· 2013-08-26· cited 63×
• William E. Gustashaw, Jr. v. Commissioner of IRS
  Eleventh Circuit· 2012-09-28· cited 39×
• Jeff Blau, Tax Matters Partner of RERI Holdings I, LLC v. Commissioner of IRS
  D.C. Circuit· 2019-05-24· cited 37×
• Fidelity International Currency Advisor a Fund, LLC Ex Rel. Tax Matters Partner v. United States
  First Circuit· 2011-10-21· cited 33×
• Bemont Investments, L.L.C. Ex Rel. Tax Matters Partner v. United States
  Fifth Circuit· 2012-04-26· cited 29×
• Clearmeadow Investments, LLC v. United States
  Federal Claims· 2009-06-24· cited 22×
• Alpha I, L.P. Ex Rel. Sands v. United States
  Federal Circuit· 2012-06-15· cited 17×
• Neal Crispin v. Commissioner of Internal Reven
  Third Circuit· 2013-02-25· cited 16×
• Blum v. Commissioner
  Tenth Circuit· 2013-12-18· cited 13×
• Alpha I, L.P. ex rel. Sands v. United States
  Federal Claims· 2009-08-26· cited 5×
• Candyce Martin 1999 Irrevocable Trust v. United States
  N.D. California· 2011-10-06· cited 2×
• Fidelity High Tech v. United States
  First Circuit· 2011-10-21
• AHG Investments, LLC, Alan Ginsburg, A Partner Other Than the Tax Matters Partner v. Commissioner
  U.S. Tax Court· 2013-03-14
• Keller v. Cir
  Ninth Circuit· 2009-06-03

Cites

15 cases in this archive are cited by this case.

• David E. Heasley and Kathleen Heasley v. Commissioner of Internal Revenue
  Fifth Circuit· 1990-06-05· cited 199×
• Richard J. Todd and Denese W. Todd v. Commissioner of Internal Revenue
  Fifth Circuit· 1988-12-16· cited 172×
• Howard Gilman v. Commissioner of Internal Revenue
  Second Circuit· 1991-05-14· cited 137×
• Kerry W. Illes v. Commissioner of Internal Revenue
  Sixth Circuit· 1992-09-21· cited 126×
• John B. Gainer v. Commissioner of Internal Revenue
  Ninth Circuit· 1990-01-04· cited 97×
• Glenn A. Mortensen v. Commissioner of Internal Revenue
  Sixth Circuit· 2006-02-28· cited 86×
• Gary D. Hansen Johnean F. Hansen v. Commissioner of Internal Revenue
  Ninth Circuit· 2006-12-18· cited 77×
• Hyman S. Zfass v. Commissioner of Internal Revenue
  Fourth Circuit· 1997-06-23· cited 75×
• Preston W. And Joyce Massengill v. Commissioner of Internal Revenue
  Eighth Circuit· 1989-05-25· cited 74×
• Van Scoten v. Commissioner
  Tenth Circuit· 2006-03-09· cited 54×
• Donald Merino Rosemarie Merino v. Commissioner of Internal Revenue, Defendents
  Third Circuit· 1999-10-29· cited 54×
• River City Ranches # 1 Ltd. v. Commissioner Of Internal Revenue
  Ninth Circuit· 2005-03-25· cited 34×
• Durham Farms v. Commissioner
  Ninth Circuit· 2003-03-20· cited 29×
• River City Ranches 4 v. Commissioner
  Ninth Circuit· 2001-11-26· cited 16×
• Foster v. Commissioner of Internal Revenue
  Ninth Circuit· 1985-04-03· cited 12×