McCoy v. Commissioner

How courts have described this case

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

• rejecting the taxpayers’ argument “that since as laymen they were naturally unaware of the tax consequences of incorporating the deficit partnership and since they did not realize the resulting gain in cash or other tangible form, neither husband nor wife should be held liable”
• lack of knowledge predicated on mere ignorance of the tax consequences is not a defense where the facts are within the requesting spouse's possession or reasonably within reach

Source: CourtListener parenthetical corpus (CC0).

Cited by

12 cases in this archive cite this case.

• Bettye A. Sanders v. United States
  Fifth Circuit· 1975-03-07· cited 228×
• Purcell v. Commissioner
  U.S. Tax Court· 1986-02-26· cited 201×
• Patricia A. Price v. Commissioner of Internal Revenue
  Ninth Circuit· 1989-10-18· cited 174×
• Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal Revenue
  Eleventh Circuit· 1993-06-04· cited 171×
• Jacquelyn Hayman v. Commissioner of Internal Revenue
  Second Circuit· 1993-05-04· cited 141×
• Howard B. Quinn and Charlotte J. Quinn v. Commissioner of Internal Revenue
  Seventh Circuit· 1975-10-17· cited 127×
• Mitchell, Herbert v. Cmsnr IRS
  D.C. Circuit· 2002-06-14· cited 49×
• Smith v. Commissioner
  U.S. Tax Court· 1978-08-14· cited 46×
• Rebecca C. Ratana v. Commissioner of Internal Revenue
  Fourth Circuit· 1981-10-01· cited 37×
• Lessinger v. Commissioner
  U.S. Tax Court· 1985-11-20· cited 28×
• Dube v. United States (In Re Dube)
  N.D. Illinois· 1994-07-07· cited 9×
• Bieber v. United States ex rel. Internal Revenue Service (In re Bieber)
  D. Georgia· 1992-12-15· cited 1×

Cites

1 case in this archive is cited by this case.

• Sonnenborn v. Commissioner
  U.S. Tax Court· 1971-12-13· cited 193×