Zaentz v. Commissioner

How courts have described this case

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

• \ section 7121 ↩ does not bind the parties [to a Form 906 closing agreement] as to the premises underlying their agreement; they are bound only as to the matters agreed upon\

Source: CourtListener parenthetical corpus (CC0).

Cited by

20 cases in this archive cite this case.

• Richard M. Baptiste, Transferee v. Commissioner of Internal Revenue
  Eleventh Circuit· 1994-08-29· cited 57×
• Estate of Robert C. Duncan v. CIR
  Fifth Circuit· 2018-05-09· cited 46×
• Colestock v. Commissioner
  U.S. Tax Court· 1994-03-01· cited 40×
• Preece v. Commissioner
  U.S. Tax Court· 1990-12-05· cited 36×
• Estate of Magarian v. Commissioner
  U.S. Tax Court· 1991-07-02· cited 30×
• International Paper Co. v. United States
  Federal Claims· 1996-08-14· cited 26×
• Emery Ellinger, III v. United States
  Eleventh Circuit· 2006-11-28· cited 24×
• Ronald L. Pack, and Marla Pack, for Themselves and as Representatives of a Class v. United States
  Ninth Circuit· 1993-05-05· cited 24×
• Mark Sunik and Tamara Sunik v. Commissioner of Internal Revenue
  Second Circuit· 2003-02-28· cited 24×
• DeSantis v. United States
  S.D. New York· 1992-01-30· cited 18×
• Miller v. Internal Revenue Service (In Re Miller)
  Ninth Circuit· 1994-12-01· cited 16×
• In Re Spendthrift Farm, Inc., Debtor. Spendthrift Farm, Inc. v. United States
  Sixth Circuit· 1991-05-01· cited 14×
• Bush v. United States
  Federal Claims· 2008-09-23· cited 5×
• Bethlehem Steel Corp. v. United States
  E.D. Pennsylvania· 2000-08-03· cited 2×
• Blue Cross & Blue Shield United of Wisconsin & Subsidiaries v. United States
  Federal Claims· 2003-06-12· cited 2×
• Boddiford v. Internal Revenue Service (In Re Boddiford)
  W.D. Virginia· 2004-04-27
• The Coca-Cola Company and Subsidiaries v. Commissioner
  U.S. Tax Court· 2020-11-18
• Dirkes v. Commissioner
  Sixth Circuit· 2002-10-21
• Cory H. Smith
  U.S. Tax Court· 2022-08-25
• United States v. National Steel Corp.
  S.D. Indiana· 1995-04-04

Cites

8 cases in this archive are cited by this case.

• Wolverine Petroleum Corp. v. Commissioner
  Eighth Circuit· 1935-01-22· cited 21×
• Phillips v. Commissioner
  U.S. Tax Court· 1947-06-26· cited 15×
• Cramp Shipbuilding Co. v. Commissioner
  U.S. Tax Court· 1950-01-13· cited 14×
• Wolverine Petroleum Corp. v. Commissioner
  Board of Tax Appeals· 1934-02-27· cited 11×
• Export Leaf Tobacco Co. v. Commissioner
  Second Circuit· 1935-06-17· cited 10×
• Temple v. United States
  Court of Claims· 1986-12-03· cited 9×
• Parish & Bingham Corp. v. United States
  Court of Claims· 1930-11-03· cited 9×
• Commissioner v. Harriman Ripley & Co.
  Third Circuit· 1953-03-06· cited 6×