Yoon v. Commissioner

How courts have described this case

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

• IRS’ determination of tax liability without evidentiary predicate is a naked assessment
• reviewing § 274(d) ruling for clear error

Source: CourtListener parenthetical corpus (CC0).

Cited by

13 cases in this archive cite this case.

• The Universal Church v. Robert L. Geltzer, as Trustee of the Estate of Darnelle Boisrond
  Second Circuit· 2006-07-26· cited 105×
• Charles Reynolds and Beatrice Reynolds v. Commissioner of Internal Revenue
  Seventh Circuit· 2002-07-18· cited 41×
• Estate of Lisle v. Commissioner
  Fifth Circuit· 2003-07-30· cited 20×
• In re Wyly
  N.D. Texas· 2016-05-10· cited 20×
• Schoenbachler v. Minyard
  Kentucky Supreme Court· 2003-04-24· cited 13×
• Gunkle v. Commissioner
  Fifth Circuit· 2014-05-19· cited 7×
• Dav-Con, Inc. v. State Board of Tax Commissioners
  Indiana Tax Court· 1998-12-08· cited 5×
• Barmes v. Commissioner
  Seventh Circuit· 2001-06-19· cited 1×
• Lisle v. CIR
  Fifth Circuit· 2003-07-30
• Bean v. United States
  S.D. Texas· 2009-01-14
• Bruce Gunkle v. CIR
  Fifth Circuit· 2014-05-20
• Natl Hockey League v. Plymouth Whalers
  Sixth Circuit· 2005-08-15
• Reynolds, Charles v. CIR
  Seventh Circuit· 2002-07-18

Cites

15 cases in this archive are cited by this case.

• Holland v. United States
  Supreme Court· 1955-01-31· cited 3,238×
• United States v. Janis
  Supreme Court· 1976-10-04· cited 1,453×
• Helvering v. Taylor
  Supreme Court· 1935-01-07· cited 1,284×
• Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue
  Fifth Circuit· 1968-04-23· cited 635×
• United States v. Massei
  Supreme Court· 1958-03-03· cited 196×
• Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue
  Fifth Circuit· 1991-06-11· cited 191×
• Andrew Gerardo v. Commissioner of Internal Revenue
  Third Circuit· 1977-03-18· cited 134×
• Archie Dale Carson v. United States
  Fifth Circuit· 1977-10-11· cited 108×
• Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United States
  Fifth Circuit· 1975-11-07· cited 78×
• Dale K. And Donna L. Sandvall v. Commissioner Internal Revenue, Dale K. And Donna L. Sandvall v. Commissioner of Internal Revenue
  Fifth Circuit· 1990-04-16· cited 71×
• United States Gypsum Co. v. Jacksonville Business Services, Inc.
  Supreme Court· 1976-06-07· cited 65×
• Leon J. Toledano and Esther C. Toledano v. Commissioner of Internal Revenue
  Fifth Circuit· 1966-08-15· cited 53×
• Stanley G. Curtis, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant
  Fifth Circuit· 1980-08-13· cited 26×
• United States v. Bobby M. Smith
  Fifth Circuit· 1989-12-04· cited 22×
• Phyllis A. Woodall and Jeannie S. Coutta v. Commissioner of Internal Revenue
  Fifth Circuit· 1992-06-12· cited 14×