Moore v. Capital Transit Co.

How courts have described this case

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

• “the United States may not be estopped by the unauthorized acts of its agents nor may such agents waive the rights of the United States by their unauthorized acts”
• lack of funds to employ staff does not, as a matter of law, constitute reasonable cause for non-filing

Source: CourtListener parenthetical corpus (CC0).

Cited by

77 cases in this archive cite this case; the 20 most cited are listed.

• Karl R. Smith v. Pittsburgh Gage and Supply Company
  Third Circuit· 1972-07-17· cited 221×
• United States v. Joseph R. Jackson
  D.C. Circuit· 1980-02-08· cited 154×
• James J. Dozier v. Ford Motor Company
  D.C. Circuit· 1983-03-18· cited 153×
• Sally Conforte v. Commissioner of Internal Revenue, Joseph Conforte v. Commissioner of Internal Revenue
  Ninth Circuit· 1982-11-05· cited 138×
• William B. Richardson v. United States of America
  Third Circuit· 1972-07-20· cited 86×
• In the Matter of Complaint and Suit of Samuel Cunningham v. Erie Railroad Company and United Railroad Workers of America, Inc., C. I. O., Local 1463
  Second Circuit· 1959-05-04· cited 81×
• United States v. Anthony Joseph Accardo
  Seventh Circuit· 1962-02-19· cited 74×
• Robinson's Dairy, Inc. v. Commissioner of Internal Revenue
  Tenth Circuit· 1962-03-27· cited 66×
• Michael Pasterchik v. United States
  Ninth Circuit· 1968-12-23· cited 57×
• Ferrando v. United States
  Ninth Circuit· 1957-06-07· cited 53×
• United States v. Neil T. Nordbrock
  Ninth Circuit· 1994-10-11· cited 47×
• Ferro v. Railway Express Agency, Inc.
  Second Circuit· 1961-12-12· cited 46×
• Zelinger v. Uvalde Rock Asphalt Co.
  Tenth Circuit· 1963-04-18· cited 44×
• Northern California Pharmaceutical Association, a Corporation, and Donald K. Hedgpeth v. United States
  Ninth Circuit· 1962-10-15· cited 43×
• Orlando Napolitano v. United States of America, John F. Diraffaele v. United States
  First Circuit· 1965-01-08· cited 38×
• United States v. Robert Owens, Eugene Howell, Joseph Lyle and Zenobia Owens, A/K/A Zenobia McKinley
  Seventh Circuit· 1965-06-29· cited 37×
• United States v. Roy E. Kramer, United States of America v. Matthew Breen
  Seventh Circuit· 1966-04-25· cited 37×
• Edward J. Finley, and Counterclaim v. United States of America, and Counterclaim Floyd Johnson, Counterclaim
  Tenth Circuit· 1997-08-20· cited 37×
• Unnamed case
  Sixth Circuit· 1967-02-20· cited 35×
• Tradex, Inc. v. United States (In Re IML Freight, Inc.)
  D. Utah· 1986-08-22· cited 27×