Vannaman v. Commissioner

How courts have described this case

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

• holding that fraud by one spouse “lifts the statute of limitations” for both
• holding that fraud by one spouse “lifts the statute of limitations” for both
• “[E]ven if the joint-filing husband is the only one who committed fraud in filing the return and making any underpayment . . . the bar of the statute of limitations is still removed from the deficiencies determined against the wife.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

7 cases in this archive cite this case.

• Jack Ballard and Mary Ballard v. Commissioner of Internal Revenue
  Eighth Circuit· 1984-08-13· cited 37×
• Estate of Clarke v. Commissioner
  U.S. Tax Court· 1970-05-27· cited 35×
• Kwong v. Commissioner
  U.S. Tax Court· 1976-02-11· cited 18×
• Wissing v. Commissioner
  U.S. Tax Court· 1970-06-29· cited 11×
• Basr Partnership, by and Through, William F. Pettinati, Sr., Tax Matters Partner v. United States
  Federal Claims· 2013-10-29· cited 9×
• Walsh v. United States
  D. Minnesota· 1981-02-11· cited 7×
• Basr Partnership, by and Through, William F. Pettinati, Sr., Tax Matters Partner v. United States
  Federal Claims· 2013-09-30

Cites

12 cases in this archive are cited by this case.

• Condor Merritt v. Commissioner of Internal Revenue
  Fifth Circuit· 1962-05-21· cited 292×
• Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal Revenue
  Fifth Circuit· 1957-12-30· cited 227×
• William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal Revenue
  Sixth Circuit· 1955-08-29· cited 207×
• George Schwarzkopf v. Commissioner of Internal Revenue
  Third Circuit· 1957-08-29· cited 159×
• W. A. Shaw and Grace Shaw v. Commissioner of Internal Revenue
  Sixth Circuit· 1958-02-19· cited 147×
• Richard Douglas Furnish and Emilie Furnish Funk v. Commissioner of Internal Revenue
  Ninth Circuit· 1958-12-22· cited 130×
• Grant Foster and Barbara Dunn Foster v. Commissioner of Internal Revenue
  Fourth Circuit· 1968-02-01· cited 130×
• John F. Kurnick and Celia Kurnick v. Commissioner of Internal Revenue
  Sixth Circuit· 1956-04-19· cited 110×
• Cohen v. Commissioner of Internal Revenue
  Tenth Circuit· 1949-07-26· cited 79×
• Marinzulich v. Commissioner
  U.S. Tax Court· 1958-11-28· cited 69×
• Smith v. Commissioner
  U.S. Tax Court· 1959-07-30· cited 51×
• Ench v. Commissioner
  Third Circuit· 1964-01-17· cited 2×