Levy v. Commissioner

How courts have described this case

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

• holding that the 150-day rule is applicable to a U.S. resident who is temporarily outside of the country when the notice is mailed and delivered
• holding that the 150-day rule is applicable to a U.S. resident who is temporarily outside of the country when the notice is mailed and delivered
• holding that the 150-day rule is applicable to a U.S. resident who is temporarily outside of the country when the notice is mailed and delivered

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• Brown v. Commissioner
  U.S. Tax Court· 1982-02-08· cited 90×
• Estate of Di Rezza v. Commissioner
  U.S. Tax Court· 1982-01-11· cited 63×
• Genesis Oil & Gas, Ltd. v. Commissioner
  U.S. Tax Court· 1989-11-06· cited 49×
• Malekzad v. Commissioner
  U.S. Tax Court· 1981-06-09· cited 32×
• Deborah L. Smith v. Commissioner
  U.S. Tax Court· 2013-02-28

Cites

13 cases in this archive are cited by this case.

• Moffat v. Commissioner
  U.S. Tax Court· 1966-07-07· cited 111×
• Sylvan v. Commissioner
  U.S. Tax Court· 1975-12-16· cited 91×
• Fishman v. Commissioner
  U.S. Tax Court· 1969-02-27· cited 57×
• Irving and Helen Fishman v. Commissioner of Internal Revenue
  Second Circuit· 1970-01-07· cited 52×
• Lewy v. Commissioner
  U.S. Tax Court· 1977-08-29· cited 45×
• King v. Commissioner
  U.S. Tax Court· 1969-02-26· cited 41×
• Denman v. Commissioner
  U.S. Tax Court· 1961-03-31· cited 40×
• Traxler v. Commissioner
  U.S. Tax Court· 1973-10-25· cited 36×
• Estate of Krueger v. Commissioner
  U.S. Tax Court· 1960-01-12· cited 34×
• Leventis v. Commissioner
  U.S. Tax Court· 1968-01-17· cited 34×
• Mindell v. Commissioner of Internal Revenue
  Second Circuit· 1952-11-24· cited 31×
• Vibro Mfg. Co., Inc. v. Commissioner of Internal Revenue
  Second Circuit· 1963-01-09· cited 27×
• Traxler v. Commissioner
  U.S. Tax Court· 1975-02-10· cited 25×