Smith v. Commissioner

How courts have described this case

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

• “[I]f a notice indicates a petition date that is more than 90 days after the date of mailing, that date controls.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Virgil B. Elings v. Commissioner of Internal Revenue
  Ninth Circuit· 2003-04-08· cited 22×
• Qinetiq US Holdings, Inc. & Subsidiaries v. Commissioner of Internal Revenue
  Fourth Circuit· 2017-01-06· cited 11×
• Bush v. United States
  Federal Circuit· 2010-03-31· cited 4×
• John C. Hom & Associates, Inc. v. Commissioner
  U.S. Tax Court· 2013-05-07
• Ory Eshel & Linda Coryell Eshel v. Commissioner
  U.S. Tax Court· 2014-04-02
• Douglas Dodson & Rebecca Dodson
  U.S. Tax Court· 2024-01-03

Cites

3 cases in this archive are cited by this case.

• United States National Bank v. Independent Insurance Agents of America, Inc.
  Supreme Court· 1993-06-07· cited 1,163×
• Duke Energy Natural Gas Corp. v. Commissioner
  Tenth Circuit· 1999-04-13· cited 18×
• William B. Scheidt and Wanda C. Scheidt v. Commissioner of Internal Revenue
  Tenth Circuit· 1992-06-18· cited 13×