green
Positive treatment
Quoted verbatim 1×
4.1 score
“the doctrine of equitable estoppel ... cannot prevent the commissioner from correcting a mistake of law no matter where respondent was led.”
Treatment trajectory · 1970 → 2026 · click a year to view as-of
1970
1998
2026
Top citers, strongest first. 3 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
William J. Beer v. Commissioner of Internal Revenue
the doctrine of equitable estoppel ... cannot prevent the commissioner from correcting a mistake of law no matter where respondent was led.
discussed
Cited "see"
Frank S. Scott, Jr. v. The United States. Alvin C. Warnick and Barbara W. Warnick v. The United States
(2×)
See, Commissioner of Internal Revenue v. Mooneyhan, 404 F.2d 522, 525 (C.A.6, 1968), cert. denied, 394 U.S. 1001 , 89 S.Ct. 1593 , 22 L.Ed.2d 778 (1969); Meals v. United States, supra, 110 F.Supp. 658, 663 (N.D.Cal.1953); White v. Hofferbert, supra, 88 F.Supp. 457, 461 (D.Md.1950).
discussed
Cited "see, e.g."
Rosenspan v. United States
See also Commissioner v. Mooneyhan, 404 F.2d 522, 527 (6th Cir. 1968), cert, denied, 394 U.S. 1001 , 89 S.Ct. 1593 , 22 L.Ed.2d 778 (1969) ; Scotten v. Commissioner, 391 F.2d 274 (5th Cir. 1968), aff’g 25 CCH Tax Ct.Mem. 1054 (1966) ; Cockrell v. Commissioner, 321 F.2d 504, 507 (8th Cir. 1963) ; Vincent P. Mc-Killigan, 27 CCH Tax Ct.Mem. 1045 (1968) ; Kenneth H.
Retrieving the full opinion text from the archive…
Polur
v.
Botein
v.
Botein
No. 1147.
Supreme Court of the United States.
Apr 28, 1969.
Sam Polur, petitioner, pro se., Whitney North Seymour for respondents.
Published
Citer courts: Sixth Circuit (1)
Ct. App. N. Y. Motion to dispense with printing petition denied. Cer-tiorari denied.