Unvert v. Commissioner

How courts have described this case

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

• stating that before a mutual mistake of law can occur, both parties must know the facts

Source: CourtListener parenthetical corpus (CC0).

Cited by

7 cases in this archive cite this case.

• Woods v. Commissioner
  U.S. Tax Court· 1989-04-11· cited 152×
• Coastal Petroleum Refiners, Inc. v. Commissioner
  U.S. Tax Court· 1990-05-08· cited 85×
• Estate of Mueller v. Comm'r
  U.S. Tax Court· 1993-12-13· cited 73×
• LeFever v. Commissioner
  U.S. Tax Court· 1994-10-26· cited 52×
• Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue
  Ninth Circuit· 1981-09-14· cited 38×
• McCoy Enterprises, Inc., & Subsidiaries v. Commissioner of Internal Revenue
  Tenth Circuit· 1995-06-20· cited 34×
• Alling v. Commissioner
  U.S. Tax Court· 1994-02-24· cited 6×

Cites

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

• Dobson v. Commissioner
  Supreme Court· 1944-01-03· cited 676×
• Security Flour Mills Co. v. Commissioner
  Supreme Court· 1944-02-28· cited 525×
• Dixie Pine Products Co. v. Commissioner
  Supreme Court· 1944-01-31· cited 427×
• Ross v. Commissioner of Internal Revenue
  First Circuit· 1948-07-13· cited 123×
• Commissioner of Internal Revenue v. Liberty Bank & Trust Co.
  Sixth Circuit· 1932-05-12· cited 77×
• Mayfair Minerals, Inc. v. Commissioner of Internal Revenue
  Fifth Circuit· 1972-03-07· cited 76×
• West Seattle National Bank of Seattle v. Commissioner of Internal Revenue
  Ninth Circuit· 1961-02-27· cited 67×
• Canelo v. Commissioner
  U.S. Tax Court· 1969-11-12· cited 67×
• Union Trust Co. v. Commissioner of Internal Revenue
  Seventh Circuit· 1940-02-27· cited 64×
• Dobson v. Commissioner
  Supreme Court· 1944-02-14· cited 61×
• Mayfair Minerals, Inc. v. Commissioner
  U.S. Tax Court· 1971-04-15· cited 59×
• William A. Beltzer and Sharon Beltzer, and v. United States of America, And
  Eighth Circuit· 1974-04-19· cited 58×
• Alamo Nat. Bank v. Commissioner of Internal Revenue
  Fifth Circuit· 1938-03-28· cited 58×
• The Crosley Corporation v. United States
  Sixth Circuit· 1956-01-25· cited 55×
• West Seattle Nat'l Bank v. Commissioner
  U.S. Tax Court· 1959-11-27· cited 49×
• Commissioner of Internal Revenue v. Schuyler
  Second Circuit· 1952-04-14· cited 43×
• Wichita Coca Cola Bottling Co. v. United States
  Fifth Circuit· 1945-12-10· cited 43×
• Orange Securities Corp. v. Commissioner of Internal Revenue
  Fifth Circuit· 1942-11-10· cited 43×
• Hess v. United States
  Court of Claims· 1976-07-09· cited 38×
• Bothwell v. Commissioner of Internal Revenue
  Tenth Circuit· 1935-04-10· cited 37×