Malekzad v. Commissioner

How courts have described this case

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

• upholding the validity of an earlier version of section 301.7502-1(c)(1)(iii)(B)(3), Proced. & -8- [ ] Admin. Regs.,5 and concluding that a USPS postmark trumps a private postage meter mark as the latter is disregarded pursuant to the operative regulation
• upholding the validity of an earlier version of section 301.7502-1(c)(1)(iii)(B)(3) , Proced. & Admin. Regs., 4 and concluding that a U.S. Postal Service postmark trumps a private postage meter mark as the latter is disregarded pursuant to the operative regulation
• “[T]o come within the terms of section 7502, the petition must have been timely mailed on or before the last date for filing.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Brown v. Commissioner
  U.S. Tax Court· 1982-02-08· cited 90×
• Kahle v. Commissioner
  U.S. Tax Court· 1987-04-28· cited 25×
• Deborah L. Smith v. Commissioner
  U.S. Tax Court· 2013-02-28
• Tiffany Lashun Sanders
  U.S. Tax Court· 2023-11-02

Cites

11 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×
• James E. Shipley and Patricia B. Shipley v. Commissioner of Internal Revenue
  Ninth Circuit· 1978-01-24· cited 69×
• George K. Drake and Charlene C. Drake v. Commissioner of Internal Revenue Service
  Fifth Circuit· 1977-06-24· cited 45×
• Lewy v. Commissioner
  U.S. Tax Court· 1977-08-29· cited 45×
• Thomas and Delilah Boccuto v. Commissioner of Internal Revenue
  Third Circuit· 1960-05-02· cited 38×
• Estate of Cerrito v. Commissioner
  U.S. Tax Court· 1980-02-26· cited 35×
• Camous v. Commissioner
  U.S. Tax Court· 1977-01-26· cited 29×
• Levy v. Commissioner
  U.S. Tax Court· 1981-02-12· cited 24×
• Estate of McGarity v. Commissioner
  U.S. Tax Court· 1979-04-25· cited 8×
• Blankenship v. Commissioner of Internal Revenue
  Ninth Circuit· 1981-03-19· cited 2×