Traxler v. Commissioner

How courts have described this case

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

• marking believed to be postmark was really Post Office’s “line date stamp” used for internal control purposes and taxpayer could not rely on such marking
• date of posting derived from retained receipt where mark believed to be postmark was not

Source: CourtListener parenthetical corpus (CC0).

Cited by

7 cases in this archive cite this case.

• Estate of Di Rezza v. Commissioner
  U.S. Tax Court· 1982-01-11· cited 63×
• Lewy v. Commissioner
  U.S. Tax Court· 1977-08-29· cited 45×
• Levy v. Commissioner
  U.S. Tax Court· 1981-02-12· cited 24×
• Grisham v. United States
  S.D. New York· 1983-09-22· cited 6×
• Wayne Biggs and Melba Canegata Biggs v. Virgin Islands Board of Land Use Appeals. Appeal of Ten Kirkegade Corporation, Intervenor
  Third Circuit· 1989-09-07· cited 3×
• McCaffery v. United States
  Federal Claims· 2021-08-09
• Biggs v. Virgin Islands Board of Land Use Appeals
  Virgin Islands· 1990-07-16

Cites

2 cases in this archive are cited by this case.

• Traxler v. Commissioner
  U.S. Tax Court· 1973-10-25· cited 36×
• United States v. Charles T. Maude
  D.C. Circuit· 1973-05-24· cited 35×