United States v. Ted A. Neff

How courts have described this case

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

• lack of an OMB number on a Federal income tax return does not violate the PRA
• Congress created duty to file return in section 6012(a) , and nowhere did Congress condition this duty on any Treasury regulation
• PRA does not bar prosecution for failure to file a Federal income tax return; such a duty to file is statutorily mandated, see sec. 6012(a)

Source: CourtListener parenthetical corpus (CC0).

Cited by

8 cases in this archive cite this case.

• United States v. Howell C. Willis
  Fifth Circuit· 1992-05-27· cited 33×
• Buser v. United States
  Federal Claims· 2009-01-12· cited 30×
• United States v. Gross
  Sixth Circuit· 2010-11-10· cited 7×
• United States v. Ionia Management S.A.
  D. Connecticut· 2007-07-30· cited 4×
• Gossner Foods, Inc. v. Environmental Protection Agency
  D. Utah· 1996-03-05· cited 1×
• United States v. Street
  Third Circuit· 2010-03-11· cited 1×
• U.S. v. Willis
  Fifth Circuit· 1992-05-20
• Holistic Candlers and Consumers Association v. U.S. Food and Drug Administration
  District of Columbia· 2011-03-17

Cites

6 cases in this archive are cited by this case.

• Dole v. United Steelworkers
  Supreme Court· 1990-02-21· cited 352×
• United States v. Erwin R. Wunder
  Sixth Circuit· 1990-09-28· cited 225×
• McLain v. Walker
  Supreme Court· 1986-01-13· cited 80×
• United States v. Robert W. Hicks
  Ninth Circuit· 1991-10-16· cited 71×
• United States v. Richard A. Rosen, Robert Esson Rew and David Benton Holmes
  Eleventh Circuit· 1985-07-01· cited 50×
• United States v. Garland Claude Cochran
  Eleventh Circuit· 1989-09-15· cited 47×