Linvel Bingham v. USA

How courts have described this case

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

• noting that the plaintiffs had individually settled with the IRS
• taxpayer assertion that deficiency was $0 contravenes the statutory definition of deficiency

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Nix v. United States
  E.D. Texas· 2018-09-06· cited 2×
• Advanced Seismic Tech., Inc. v. M/V Fortitude
  S.D. Texas· 2018-07-03· cited 1×
• Baxter v. United States
  Fifth Circuit· 2022-08-31· cited 1×
• Rock v. United States
  W.D. Texas· 2018-06-26

Cites

10 cases in this archive are cited by this case.

• Duffie v. United States
  Fifth Circuit· 2010-03-10· cited 341×
• United States v. Woods
  Supreme Court· 2013-12-03· cited 317×
• Angelus Milling Co. v. Commissioner
  Supreme Court· 1945-06-11· cited 268×
• Jacobs v. NATIONAL DRUG INTELLIGENCE CENTER
  Fifth Circuit· 2008-11-10· cited 257×
• Keelan v. Majesco Software, Inc.
  Fifth Circuit· 2005-04-12· cited 225×
• Weiner v. United States
  Fifth Circuit· 2004-10-25· cited 65×
• Alexander v. United States
  Fifth Circuit· 1995-02-15· cited 49×
• Curr-Spec Partners, L.P. v. Commissioner
  Fifth Circuit· 2009-08-11· cited 32×
• El Paso Corporation v. United States
  Fifth Circuit· 2014-03-18· cited 12×
• John Irvine v. United States
  Fifth Circuit· 2013-09-05· cited 8×