Shafmaster 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, in reviewing a grant of summary judgement, we “draw[ ] all reasonable inferences in favor of the non-moving party while ignoring eonclusory allegations, improbable inferences, and unsupported speculation” (internal citations and quotation marks omitted)
• \The taxpayer bears the burden of proving both reasonable cause and the absence of willful neglect\

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Perry v. Roy
  First Circuit· 2015-04-03· cited 114×
• Smith v. Dorchester Real Estate, Inc.
  First Circuit· 2013-10-15· cited 105×
• Walsh v. Teltech Systems, Inc.
  First Circuit· 2016-05-02· cited 87×
• Garcia-Gonzalez v. Puig-Morales
  First Circuit· 2014-08-01· cited 71×
• Staples v. Gerry
  First Circuit· 2019-04-24· cited 60×
• Rosaura Building Corp. v. Municipality of Mayaguez
  First Circuit· 2015-02-04· cited 46×
• Ortiz-Bonilla v. Federación De Ajedrez De Puerto Rico, Inc.
  First Circuit· 2013-08-21· cited 42×
• United States v. Ledée
  First Circuit· 2014-11-05· cited 25×
• United States v. Colon-Ledee
  First Circuit· 2014-11-05· cited 22×
• McCue v. Bradstreet, III
  First Circuit· 2015-07-16· cited 16×
• Johnson v. Town of Duxbury
  First Circuit· 2019-07-29· cited 15×
• Echevarria v. AstraZeneca, LP
  D. Puerto Rico· 2015-09-30· cited 12×
• Ortiz v. Jimenez-Sanchez
  D. Puerto Rico· 2015-03-31· cited 11×
• Rios v. Municipality of Guaynabo
  D. Puerto Rico· 2013-04-12· cited 11×
• Federal Deposit Insurance Corp. v. Arrillaga-Torréns
  D. Puerto Rico· 2016-08-26· cited 9×
• Baum-Holland v. El Conquistador P'ship, L.P.
  U.S. District Court· 2018-09-30· cited 9×
• Carlo-Blanco v. Inmobiliaria Comercial, Inc.
  D. Puerto Rico· 2014-09-25· cited 8×
• Fernandez-Ocasio v. WalMart Puerto Rico Inc.
  D. Puerto Rico· 2015-03-31· cited 8×
• Sullivan v. Lawlis
  Massachusetts Appeals Court· 2018-06-19· cited 7×
• Reyes-Feliciano v. Marshalls
  D. Puerto Rico· 2016-02-09· cited 7×

Cites

16 cases in this archive are cited by this case.

• United States v. Boyle
  Supreme Court· 1985-01-09· cited 1,888×
• Heckler v. Community Health Services of Crawford County, Inc.
  Supreme Court· 1984-05-21· cited 1,449×
• Botany Worsted Mills v. United States
  Supreme Court· 1929-01-02· cited 788×
• Cochran v. Quest Software, Inc.
  First Circuit· 2003-04-29· cited 309×
• Sergeant Perry Watkins v. United States Army
  Ninth Circuit· 1989-05-03· cited 256×
• Manning v. Seeley Tube & Box Co.
  Supreme Court· 1950-02-06· cited 197×
• Sutliffe v. Epping School District
  First Circuit· 2009-09-17· cited 116×
• Sullivan v. City of Springfield
  First Circuit· 2009-03-24· cited 75×
• Ramirez-Carlo v. United States
  First Circuit· 2007-08-01· cited 64×
• United States v. Richard Roccio
  First Circuit· 1992-12-14· cited 22×
• Bob Hamric Chevrolet, Inc. v. USA, Internal Revenue Service
  W.D. Texas· 1994-03-18· cited 20×
• William Whitney and Barbara Whitney v. United States
  Ninth Circuit· 1987-09-01· cited 18×
• Dickow v. United States
  First Circuit· 2011-08-19· cited 15×
• Hostar Marine Transport Systems, Inc. v. United States
  First Circuit· 2010-01-07· cited 13×
• Unnamed case
  Eighth Circuit· 1957-10-29· cited 6×
• United States v. Krasnow
  S.D. New York· 1982-10-15· cited 5×