Park v. Commissioner

How courts have described this case

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

• noting that ignorance of the law cannot establish an innocent spouse defense to tax liability
• noting that ignorance of the law cannot establish an innocent spouse defense to tax liability
• finding presumption of adequacy applied where defendants— state governor and attorney general—had strongly supported challenged proposition which 26 proposed-intervenor sought to defend
• \by signing the return [the putative innocent spouse] undertook responsibility for it which she cannot escape by simply ignoring its contents\
• \by signing the return * * * [the putative innocent spouse] undertook responsibility for it which she cannot escape by simply ignoring its contents\
• “Although [the appellant] signed the return without reviewing it, by signing the return she undertook responsibility for it which she cannot escape by simply ignoring its contents.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

19 cases in this archive cite this case.

• Kathryn Cheshire v. Commissioner of Internal Revenue
  Fifth Circuit· 2002-02-08· cited 230×
• Westbrook v. Commissioner
  Fifth Circuit· 1995-10-27· cited 140×
• Rebecca Jo Reser v. Commissioner of Internal Revenue
  Fifth Circuit· 1997-05-12· cited 62×
• Philip Friedman, Anna Friedman v. Commissioner of Internal Revenue
  Second Circuit· 1995-04-26· cited 48×
• Melinda B. Resser v. Commissioner of Internal Revenue
  Seventh Circuit· 1996-01-18· cited 48×
• Arevalo v. Commissioner
  Fifth Circuit· 2006-11-07· cited 40×
• Winnie Greer v. Comm'r of Internal Revenue
  Sixth Circuit· 2010-02-17· cited 36×
• Estate of Moore v. Commissioner
  Fifth Circuit· 1995-06-02· cited 29×
• Chrysler Credit Corp. v. Whitney National Bank
  Fifth Circuit· 1995-05-05· cited 25×
• Estate of Harry M. Hudgins, Deceased, Lee C. Hudgins and Harry Hudgins Ii, Co-Independent Executors v. Commissioner of Internal Revenue
  Fifth Circuit· 1995-09-05· cited 11×
• 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×
• Valero Energy Corporation and Subsidiaries v. Commissioner of Internal Revenue
  Fifth Circuit· 1996-03-14· cited 8×
• Musslewhite v. State Bar of Texas
  Fifth Circuit· 1994-09-22· cited 1×
• Estate of Hudgins v. C.I.R.
  Fifth Circuit· 1995-06-28
• Valero Energy Corp v. CIR
  Fifth Circuit· 1996-03-21
• Cervin v. CIR
  Fifth Circuit· 1997-05-21
• Reser v. CIR
  Fifth Circuit· 1997-06-16
• Cheshire v. CIR
  Fifth Circuit· 2002-03-26
• Stevens v. Baas
  N.D. Ohio· 1995-12-28

Cites

15 cases in this archive are cited by this case.

• Bettye A. Sanders v. United States
  Fifth Circuit· 1975-03-07· cited 228×
• Joyce Purcell v. Commissioner of Internal Revenue
  Sixth Circuit· 1987-10-05· cited 221×
• Sonnenborn v. Commissioner
  U.S. Tax Court· 1971-12-13· cited 193×
• Madeline M. Stevens v. Commissioner of Internal Revenue
  Eleventh Circuit· 1989-05-17· cited 186×
• 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×
• James A. Guth, and Arlys M. Guth v. Commissioner of Internal Revenue
  Ninth Circuit· 1990-03-01· cited 88×
• Gwen Erdahl v. Commissioner of Internal Revenue
  Eighth Circuit· 1991-04-08· cited 50×
• Purcell v. Commissioner
  Supreme Court· 1988-04-04· cited 45×
• Mark Buchine v. Commissioner of Internal Revenue Service, Karen C. Buchine v. Commissioner of Internal Revenue Service
  Fifth Circuit· 1994-06-16· cited 44×
• McKnight v. Commissioner
  Fifth Circuit· 1993-11-22· cited 42×
• Dorothy D. McGee v. Commissioner of Internal Revenue
  Fifth Circuit· 1993-01-13· cited 30×
• Purificato v. Commissioner
  Third Circuit· 1993-11-10· cited 21×

Other cases named Park v. Commissioner

6 other CourtListener records share this case name.

• Park v. Commissioner
  Board of Tax Appeals· 1938-11-08· cited 21×
• Park v. Commissioner
  Supreme Court· 1932-10-17· cited 15×
• Park v. Commissioner
  U.S. Tax Court· 1982-08-10· cited 11×
• Park v. Commissioner
  Second Circuit· 1932-05-23· cited 6×
• Park v. Commissioner
  Board of Tax Appeals· 1931-04-22· cited 2×
• Park v. Commissioner
  Board of Tax Appeals· 1931-04-22