Nalle v. Commissioner

How courts have described this case

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

• “When the issue is a novel one on which there is little precedent, courts have been reluctant to find the government's position was not substantially justified.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

20 cases in this archive cite this case.

• Wilkerson v. United States
  Fifth Circuit· 1995-10-23· cited 70×
• Norris v. Securities and Exchange Commission
  Federal Circuit· 2012-08-22· cited 38×
• Marre' v. United States
  Fifth Circuit· 1997-07-22· cited 33×
• Tidewater Inc. v. United States
  Fifth Circuit· 2009-04-13· cited 19×
• Estate of Alto B. Cervin, Deceased, Bennett W. Cervin, & Nita-Carol Cervin Miskovitch v. Commissioner of Internal Revenue
  Fifth Circuit· 1997-05-09· cited 11×
• Paul Jean v. United States
  First Circuit· 2005-03-08· cited 11×
• Estate of Baird v. Commissioner
  Fifth Circuit· 2005-07-11· cited 10×
• Nolan R. Wilkes, Jr. v. United States
  Eleventh Circuit· 2002-04-22· cited 7×
• Marré v. United States
  Fifth Circuit· 1997-07-22· cited 7×
• Prochazka v. United States
  Federal Claims· 2014-05-30· cited 6×
• Meyer Group, Ltd. v. United States
  Federal Claims· 2016-12-19· cited 6×
• ACME Music Co. v. Internal Revenue Service (In re ACME Music Co.)
  W.D. Pennsylvania· 1997-05-27· cited 3×
• Cervin v. CIR
  Fifth Circuit· 1997-05-21
• Marre,et al v. United States
  Fifth Circuit· 1997-07-22
• Jean v. United States
  First Circuit· 2005-02-03
• Shinyei Corp. of America v. United States
  Court of International Trade· 2009-12-02
• United States v. Intervest Corp.
  S.D. Mississippi· 2000-07-05
• The Green Technology Group, LLC v. United States
  Federal Claims· 2020-07-21
• Paul Johnson v. CIR
  Fifth Circuit· 2020-08-25
• Superior Optical Labs, Inc. v. United States
  Federal Claims· 2021-11-30

Cites

33 cases in this archive are cited by this case; the 20 most cited are listed.

• Pierce v. Underwood
  Supreme Court· 1988-06-27· cited 6,197×
• United States v. Janis
  Supreme Court· 1976-10-04· cited 1,453×
• Conroy v. Aniskoff
  Supreme Court· 1993-03-31· cited 333×
• Commissioner v. Acker
  Supreme Court· 1959-11-16· cited 316×
• In Re Billie Vester Rasbury, Debtor. Billie Vester Rasbury Bill's Forestry Service, Inc. v. Internal Revenue Service
  Eleventh Circuit· 1994-06-29· cited 211×
• Federal Election Commission v. Congressman Charles G. Rose
  D.C. Circuit· 1986-12-02· cited 200×
• Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal Revenue
  Fifth Circuit· 1988-12-05· cited 190×
• Esther Marcus v. Donna E. Shalala, Secretary of Health and Human Services
  Seventh Circuit· 1994-05-24· cited 173×
• Estate of Frank Martin Perry, Sr., Deceased, Michael C. Perry, Whit S. Perry, and Robert S. Perry, Co-Executors v. Commissioner of Internal Revenue
  Fifth Circuit· 1991-05-13· cited 109×
• David E. Heasley and Kathleen Heasley, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant
  Fifth Circuit· 1992-07-20· cited 75×
• In Re Samuel Derek Graham and Suzanne Genett Graham, Debtors. Samuel Derek Graham and Suzanne Genett Graham v. United States
  Tenth Circuit· 1992-12-09· cited 56×
• Bruce Hanson and Irene C. Hanson v. Commissioner of Internal Revenue
  Fifth Circuit· 1993-01-29· cited 48×
• Tkb International, Inc. v. United States of America, Tkb International, Inc. v. United States
  Ninth Circuit· 1993-06-03· cited 47×
• Michael L. Lennox and Glenda J. Lennox v. Commissioner of Internal Revenue
  Fifth Circuit· 1993-08-04· cited 44×
• William L. Smith and Jacquelyn Smith v. United States
  Fifth Circuit· 1988-07-27· cited 43×
• Andres Iglesias v. The United States of America
  Second Circuit· 1988-06-01· cited 39×
• Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue
  Fifth Circuit· 1993-04-13· cited 36×
• Amanda York Beaty and Nancie York Gunter v. United States
  Sixth Circuit· 1991-06-26· cited 33×
• Bouterie v. Commissioner
  Fifth Circuit· 1994-11-07· cited 28×
• Estate of Michael A. Johnson, Deceased, Geraldine Johnson, Administratrix, and Geraldine Johnson v. Commissioner of Internal Revenue
  Fifth Circuit· 1993-03-24· cited 28×

Other cases named Nalle v. Commissioner

3 other CourtListener records share this case name.

• Nalle v. Commissioner
  U.S. Tax Court· 1992-08-05· cited 7×
• Nalle v. Commissioner
  Board of Tax Appeals· 1930-03-28· cited 1×
• Nalle v. Commissioner
  Board of Tax Appeals· 1930-03-28