Swanson v. Commissioner

How courts have described this case

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

• an action commenced in this Court for redetermination of a deficiency is unrelated to the collection of the tax
• an action commenced in this Court for the redetermination of a deficiency is unrelated to the collection of the tax
• right to petition the government for a redress of grievances and other constitutional rights not violated
• no jury trial in Tax Court

Source: CourtListener parenthetical corpus (CC0).

Cited by

8 cases in this archive cite this case.

• Wilkinson v. Commissioner
  U.S. Tax Court· 1979-01-25· cited 365×
• In the Matter of Thomas v. Cassidy, Debtor-Appellant
  Seventh Circuit· 1990-02-05· cited 280×
• Neilson v. Commissioner
  U.S. Tax Court· 1990-01-02· cited 93×
• Ferguson v. Commissioner
  Fifth Circuit· 2009-05-12· cited 13×
• Darrel R. Meadows v. Comm'r of IRS
  Eleventh Circuit· 2005-04-06· cited 9×
• Wood v. Commissioner (In Re Wood)
  S.D. Florida· 2005-06-06· cited 3×
• Silver Moss Properties, LLC, Silas Mine Investments, LLC, Tax Matters Partner
  U.S. Tax Court· 2025-08-21
• Riddle Aggregates, LLC, Ornstein-Schuler, LLC, Tax Matters Partner
  U.S. Tax Court· 2025-12-15

Cites

20 cases in this archive are cited by this case.

• United States v. Sherwood
  Supreme Court· 1941-03-31· cited 3,675×
• Larson v. Domestic and Foreign Commerce Corp.
  Supreme Court· 1949-10-10· cited 1,701×
• Curtis v. Loether
  Supreme Court· 1974-02-20· cited 1,257×
• Reisman v. Caplin
  Supreme Court· 1964-01-20· cited 582×
• Pernell v. Southall Realty
  Supreme Court· 1974-04-24· cited 407×
• Flora v. United States
  Supreme Court· 1958-06-16· cited 401×
• Wickwire v. Reinecke
  Supreme Court· 1927-11-21· cited 295×
• Ex Parte Bakelite Corp'n.
  Supreme Court· 1929-05-20· cited 285×
• McElrath v. United States
  Supreme Court· 1880-12-13· cited 246×
• Emma R. Dorl v. Commissioner of Internal Revenue
  Second Circuit· 1974-11-13· cited 130×
• Dorl v. Commissioner
  U.S. Tax Court· 1972-03-06· cited 117×
• Burns, Stix Friedman & Co. v. Commissioner
  U.S. Tax Court· 1971-12-16· cited 116×
• Bernard Damsky, Olga Damsky and Henry Birns v. Honorable Joseph C. Zavatt, United States District Judge for the Eastern District of New York
  Second Circuit· 1961-04-03· cited 112×
• George Olshausen v. Commissioner of Internal Revenue
  Ninth Circuit· 1960-01-19· cited 65×
• Samuel Reisman v. Mortimer M. Caplin
  D.C. Circuit· 1963-06-17· cited 15×
• Rogers v. Loether
  E.D. Wisconsin· 1970-05-19· cited 12×
• Brasier v. United States
  Tenth Circuit· 1955-12-28· cited 12×
• Schein v. United States
  E.D. New York· 1972-12-29· cited 6×
• Cupp v. Saxbe
  Third Circuit· 1975-10-06· cited 2×
• Cupp v. Secretary of Treasury of U. S
  Third Circuit· 1975-10-06· cited 2×