Trout v. Comm'r

How courts have described this case

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

• \The Appeals officer understood * * * that he had the discretion to excuse the breach of the express condition and reinstate the OIC. He chose not to.\

Source: CourtListener parenthetical corpus (CC0).

Cited by

1 case in this archive cites this case.

• Mission Organic Center, Inc.
  U.S. Tax Court· 2025-12-16

Cites

23 cases in this archive are cited by this case; the 20 most cited are listed.

• Cooter & Gell v. Hartmarx Corp.
  Supreme Court· 1990-06-11· cited 4,510×
• Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue
  Tenth Circuit· 1971-06-18· cited 1,604×
• Boyle v. United Technologies Corp.
  Supreme Court· 1988-06-27· cited 1,208×
• United States v. Kimbell Foods, Inc.
  Supreme Court· 1979-04-02· cited 1,102×
• Clearfield Trust Co. v. United States
  Supreme Court· 1943-03-15· cited 1,075×
• United States v. Lombardo
  Supreme Court· 1916-04-24· cited 374×
• James M. Robinette v. Commissioner of the Internal Revenue Service
  Eighth Circuit· 2006-03-08· cited 168×
• Charles G. Fargo Elizabeth A. Fargo v. Commissioner of Internal Revenue
  Ninth Circuit· 2006-05-08· cited 159×
• Lois Anderson v. United States
  Ninth Circuit· 1992-06-05· cited 135×
• Vallone v. Commissioner
  U.S. Tax Court· 1987-04-06· cited 86×
• Beatrice Fleming v. United States Postal Service Amf O'Hare and Marvin Runyon, Postmaster General, United States Postal Service
  Seventh Circuit· 1994-06-16· cited 83×
• Arthur L. Lawrence and Alma P. Lawrence v. Commissioner of Internal Revenue
  Ninth Circuit· 1958-06-25· cited 74×
• United States v. Sherburne
  Ninth Circuit· 2001-05-21· cited 68×
• United States v. Lane
  Fifth Circuit· 1962-05-09· cited 60×
• United States v. National Steel Corporation
  Seventh Circuit· 1996-02-01· cited 46×
• Walden v. Commissioner
  U.S. Tax Court· 1988-05-10· cited 39×
• TXO Production Corp. v. Page Farms, Inc.
  Supreme Court of Arkansas· 1985-11-12· cited 35×
• Drake v. Commissioner
  First Circuit· 2007-12-20· cited 23×
• United States v. Bernard Feinberg, Administrator of the Estate of Joseph Saladoff, Deceased
  Third Circuit· 1967-01-13· cited 22×
• Thomas E. Johnston, and Thomas E. Johnston, Successor in Interest to Shirley L. Johnston, Deceased v. Commissioner of Internal Revenue
  Ninth Circuit· 2006-09-01· cited 18×