Lewis v. Commissioner

How courts have described this case

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

• finding irreparable harm in part because “the right to continue a 19 business ‘is not measurable entirely in monetary terms’” (quoting Semmes Motors, Inc. v. Ford 20 Motor Co., 429 F.2d 1197, 1205 (2d Cir. 1970))
• rejecting argument that “notice must actually be received to provide 25 an opportunity to opt out for purposes of due process,” and holding that “the appropriate standard 26 is the best notice practicable”
• “Conclusory allegations which are not supported by a statement of 19 specific facts do not warrant habeas relief.”
• defendant's guilty plea was not involuntary despite claims 26 8 27 1 plea was induced by stress and defendant's difficulty being separated from his family 2 during pretrial detention
• \[T]he misstatement must be one on which the government reasonably relied.\

Source: CourtListener parenthetical corpus (CC0).

Cited by

15 cases in this archive cite this case.

• Mikulski v. Centerior Energy Corp.
  Sixth Circuit· 2007-08-21· cited 251×
• Eagan v. United States
  First Circuit· 1996-03-29· cited 103×
• Estate of Hilda Ashman v. Commissioner of Internal Revenue
  Ninth Circuit· 2000-10-26· cited 53×
• Entergy Nuclear Vermont Yankee, LLC v. Shumlin
  Second Circuit· 2013-08-14· cited 38×
• Temple v. Commissioner
  Sixth Circuit· 2003-04-04· cited 36×
• In Re Baker Hughes Incorporated
  Federal Circuit· 2000-06-14· cited 21×
• Unum Corp. v. United States
  D. Maine· 1995-05-08· cited 17×
• John W. Banks, II v. Commissioner of Internal Revenue
  Sixth Circuit· 2003-09-30· cited 13×
• Lockheed Sanders, Inc. v. United States
  D. New Hampshire· 1994-08-24· cited 10×
• Medical & Business Facilities, Ltd. v. Commissioner
  Fifth Circuit· 1995-07-25· cited 6×
• Medical & Business Facilities Ltd. v. C.I.R.
  Fifth Circuit· 1995-07-25
• United States v. Brodnik
  S.D. West Virginia· 2010-04-29
• Ampersand Chowchilla Biomass, LLC v. United States
  Federal Claims· 2018-01-17
• Shields v. United States
  Federal Claims· 2018-01-18
• Philip Montoya, Chapter 7 Trustee v. William Ferguson
  Tenth Circuit· 2024-01-23

Cites

8 cases in this archive are cited by this case.

• Ross v. Commissioner of Internal Revenue
  First Circuit· 1948-07-13· cited 123×
• Clemon J. And Ivy C. Herrington v. Commissioner of Internal Revenue
  Fifth Circuit· 1988-11-01· cited 93×
• Mayfair Minerals, Inc. v. Commissioner of Internal Revenue
  Fifth Circuit· 1972-03-07· cited 76×
• William S. Hagaman, Bonnie C. Hagaman v. Commissioner of Internal Revenue
  Sixth Circuit· 1992-03-06· cited 70×
• William A. Beltzer and Sharon Beltzer, and v. United States of America, And
  Eighth Circuit· 1974-04-19· cited 58×
• The Crosley Corporation v. United States
  Sixth Circuit· 1956-01-25· cited 55×
• Commissioner v. Smith
  Fifth Circuit· 1960-12-06· cited 38×
• Estate of DeNiro v. Commissioner
  Sixth Circuit· 1984-10-17· cited 23×