Luhring v. Glotzbach

How courts have described this case

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

• finding section 601.105 , Statement of Procedural Rules, does not have the force and effect of law
• \ compliance with * * * [procedural rules] is not essential to the validity of a notice of deficiency.\

Source: CourtListener parenthetical corpus (CC0).

Cited by

7 cases in this archive cite this case.

• Wasie v. Commissioner
  U.S. Tax Court· 1986-05-12· cited 138×
• Capitol Fed. Sav. & Loan Ass'n v. Commissioner
  U.S. Tax Court· 1991-02-13· cited 85×
• Zenco Eng'g Corp. v. Commissioner
  U.S. Tax Court· 1980-12-01· cited 50×
• Pleasanton Gravel Co. v. Commissioner
  U.S. Tax Court· 1975-06-30· cited 44×
• Pendola v. Commissioner
  U.S. Tax Court· 1968-06-25· cited 37×
• Hawes v. Commissioner
  U.S. Tax Court· 1980-02-27· cited 18×
• John Doe Corp. v. Miller
  E.D. New York· 1980-10-10· cited 5×

Cites

4 cases in this archive are cited by this case.

• Miller v. Standard Nut Margarine Co. of Fla.
  Supreme Court· 1932-02-15· cited 419×
• Luhring v. Glotzbach
  Fourth Circuit· 1962-05-28· cited 65×
• Shelton v. Gill, Collector of Internal Revenue
  Fourth Circuit· 1953-02-17· cited 45×
• Yoke, Collector of Internal Revenue v. Mazzello
  Fourth Circuit· 1953-02-03· cited 19×