Olson v. United States

How courts have described this case

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

• noting that it is not the court’s role “to offer advisory opinions on hypothetical cases or controversies”
• “By settling with the IRS, the settling partner’s ‘partnership items’ become ‘non-partnership items.’”

Source: CourtListener parenthetical corpus (CC0).

Cited by

7 cases in this archive cite this case.

• Chimblo v. Commissioner
  Second Circuit· 1999-05-17· cited 36×
• Mandich v. United States
  Federal Claims· 2015-11-24· cited 7×
• Bush v. United States
  Federal Circuit· 2010-03-31· cited 4×
• General Mills, Inc. and Subsidiaries v. United States
  Federal Claims· 2015-10-15· cited 2×
• Mandich v. United States
  Federal Claims· 2015-11-06
• Michael R. Rea v. Timothy A. Rea
  West Virginia Supreme Court· 2022-04-18
• Kaylan A. Lewis v. Commissioner of Internal Revenue
  Eleventh Circuit· 2023-07-05

Cites

6 cases in this archive are cited by this case.

• Muskrat v. United States
  Supreme Court· 1911-02-20· cited 763×
• N.C.F. Energy Partners v. Commissioner
  U.S. Tax Court· 1987-10-05· cited 169×
• Olson v. United States
  Federal Circuit· 1999-02-08· cited 34×
• Woody v. Commissioner
  U.S. Tax Court· 1990-08-23· cited 33×
• Olson v. United States
  Federal Claims· 1997-04-21· cited 16×
• Transpac Drilling Venture v. United States
  Federal Circuit· 1994-02-08· cited 5×