Second Carey Trust v. Commissioner

How courts have described this case

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

• “The right to amend is granted to the ‘Commis- sioner of Internal Revenue,’ but no such right is granted to a taxpayer who has failed to file a return at the time required by law.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Millsap v. Commissioner
  U.S. Tax Court· 1988-11-22· cited 59×
• Goldring v. Commissioner
  U.S. Tax Court· 1953-04-16· cited 42×
• Giant Auto Parts, Ltd. v. Commissioner
  U.S. Tax Court· 1950-04-12· cited 1×
• Adams Challenge (UK) Limited
  U.S. Tax Court· 2021-01-21

Cites

3 cases in this archive are cited by this case.

• Haggar Co. v. Helvering, Com'r of Internal Revenue
  Supreme Court· 1940-04-20· cited 291×
• Helvering v. Lerner Stores Corp.
  Supreme Court· 1941-12-22· cited 50×
• Scaife Co. v. Commissioner
  Supreme Court· 1941-12-22· cited 37×