Zimmerman v. Commissioner

How courts have described this case

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

• involving the lack of effect of a taxpayer's reliance upon a tax guide issued by the Commissioner

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• Gerstenbluth v. Credit Suisse Securities (USA) LLC
  Second Circuit· 2013-08-27· cited 91×
• Reisinger v. Commissioner
  U.S. Tax Court· 1979-01-16· cited 40×
• Winnett v. Commissioner
  U.S. Tax Court· 1991-06-13· cited 29×
• Smith v. Commissioner
  U.S. Tax Court· 1983-06-28· cited 23×
• Wilkes v. United States
  M.D. Florida· 1999-03-09· cited 4×

Cites

14 cases in this archive are cited by this case.

• Commissioner v. Flowers
  Supreme Court· 1946-01-07· cited 1,138×
• United States v. Correll
  Supreme Court· 1967-12-11· cited 747×
• Fausner v. Commissioner
  Supreme Court· 1973-10-09· cited 225×
• Heuer v. Commissioner
  U.S. Tax Court· 1959-07-23· cited 176×
• Norwood v. Commissioner
  U.S. Tax Court· 1976-06-15· cited 142×
• Green v. Commissioner
  U.S. Tax Court· 1972-12-20· cited 115×
• McCallister v. Commissioner
  U.S. Tax Court· 1978-06-29· cited 89×
• Carlucci v. Commissioner
  U.S. Tax Court· 1962-01-15· cited 79×
• Irving A. Adler v. Commissioner of Internal Revenue
  Ninth Circuit· 1964-04-02· cited 54×
• United States v. Lee W. Tauferner and Carolyn E. Tauferner
  Tenth Circuit· 1969-02-24· cited 52×
• Sanders v. Commissioner
  Ninth Circuit· 1971-03-03· cited 52×
• Turner v. Commissioner
  U.S. Tax Court· 1971-04-08· cited 50×
• Robert F. Six and Ethel Merman Six, Plaintifffs-Appellants v. United States
  Second Circuit· 1971-10-18· cited 38×
• Aldridge v. Commissioner
  U.S. Tax Court· 1968-12-24· cited 21×

Other cases named Zimmerman v. Commissioner

6 other CourtListener records share this case name.

• Zimmerman v. Commissioner
  U.S. Tax Court· 1976-10-27· cited 38×
• Zimmerman v. Commissioner
  U.S. Tax Court· 1961-04-28· cited 4×
• Zimmerman v. Commissioner
  Board of Tax Appeals· 1931-11-27· cited 2×
• Zimmerman v. Commissioner
  Board of Tax Appeals· 1925-09-28· cited 1×
• Zimmerman v. Commissioner
  Supreme Court· 2003-04-21
• Zimmerman v. Commissioner
  Supreme Court· 2003-04-21