green
Positive treatment
Quoted verbatim 3×
12.3 score
G Cite
cited 6× by 1 distinct case ·
“IRS must send a notice of deficiency before it may assess, collect, or reduce to judgment most income tax liabilities”
Treatment trajectory · 1986 → 2026 · click a year to view as-of
1986
2006
2026
Top citers, strongest first. 40 distinct citers.
How cited ↗
examined
Cited as authority (quoted)
State v. Simpson
(2×)
relevant considerations include manner of packaging the substance; presence of weighing devices; and existence of other paraphernalia commonly used in drug dealing.
discussed
Cited as authority (quoted)
United States v. Domme (In Re Domme)
irs must send a notice of deficiency before it may assess, collect, or reduce to judgment most income tax liabilities
discussed
Cited as authority (quoted)
In Re Reid Harvey
a conclusion on obviousness is one of law and subject to full and independent review in this court.
cited
Cited "see"
Abu-Awad v. United States
See United States v. Zolla, 724 F.2d 808, 810 (9th Cir.), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984); United States v. Ahrens, 530 F.2d 781, 784-85 (8th Cir.1976).
discussed
Cited "see"
Stericycle, Inc. v. City Of Delavan
See Mandarino v. Pollard, 718 F.2d 845, 848 (7th Cir.1983), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984); Restatement of Judgments § 77 cmt. b (1942) ("Where a plaintiff seeks a declaratory judgment, he is not seeking to enforce a claim against the defendant.
discussed
Cited "see"
Stericycle, Inc. v. City of Delavan
See Mandarino v. Pollard, 718 F.2d 845, 848 (7th Cir.1983), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984); Restatement of Judgments § 77 cmt. b (1942) (“Where a plaintiff seeks a declaratory judgment, he is not seeking to enforce a claim against the defendant.
cited
Cited "see"
State v. Randle
See State v. Luter, 346 N.W.2d 802, 808 (Iowa), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984).
discussed
Cited "see"
Booker v. Ward
See Mandarino v. Pollard, 718 F.2d 845, 849 (7th Cir. 1983), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984); Dobiecki v. Palacios, 829 F.Supp. 229, 232 (N.D.Ill.1993); 5A C.A Wright & A.R.
cited
Cited "see"
J. Charles F. Gille v. United States
See United States v. Zoila, 724 F.2d 808, 811 (9th Cir.) (notice sent to temporary address ineffective if not received), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984).
cited
Cited "see"
Robert W. Bass v. Commissioner of Internal Revenue Service
See United States v. Zolla, 724 F.2d 808, 810 (9th Cir.), cert. denied, 469 U.S. 830 (1984).
discussed
Cited "see"
Louie Elias v. United States
See United States v. Zolla, 724 F.2d 808, 810 (9th Cir.) (official certificates sufficient, in absence of contrary evidence, to establish that assessments were properly made), cert. denied, 469 U.S. 830 (1984). 7 Whether or not Elias received the notices he alleges were required to have been sent to him has no bearing on the fact that any disclosures of his return information were made in connection with an attempt to collect a validly assessed tax.
cited
Cited "see"
G. West Munz Anne C. Munz v. Commissioner Internal Revenue Service
See United States v. Zolla, 724 F.2d 808, 810 (9th Cir.), cert. denied, 469 U.S. 830 (1984).
discussed
Cited "see"
Eric E. Chandler v. United States
See United States v. Zolla, 724 F.2d 808, 810 (9th Cir.) (official certificates sufficient, in absence of contrary evidence, to establish that assessments were properly made), cert. denied, 469 U.S. 830 (1984).
discussed
Cited "see"
Robert F. Lonneker Arleen Lonneker v. United States
See United States v. Zolla, 724 F.2d 808, 810-11 (9th Cir.) (address information known to agent in collection division of IRS will not be imputed to audit division), cert. denied, 469 U.S. 830 (1984).
cited
Cited "see"
Merlin J. Harris Margaret R. Harris v. United States of America Internal Revenue Service San Juan Unified School District
See United States v. Zolla, 724 F.2d 808, 810 (9th Cir.) (in absence of contrary evidence, Certificates are sufficient to establish valid assessment), cert. denied, 469 U.S. 830 (1984).
cited
Cited "see"
Clayton J. Powell Darlene W. Powell v. Commissioner of Internal Revenue, Clayton J. Powell Darlene W. Powell v. Internal Revenue Service
See United States v. Zolla, 724 F.2d 808, 810 (9th Cir.), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984).
discussed
Cited "see"
Hughes v. United States
See United States v. Zolla, 724 F.2d 808, 810 (9th Cir.) (postal form 3877 certifying mailing of deficiency notices and an IRS form certifying that taxes and failure-to-pay penalties had been assessed are “official certificates” that “are highly probative, and are sufficient, in the absence of contrary evidence, to establish that the notices and assessments were properly made”), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984); United States v. Chila, 871 F.2d 1015, 1017-18 (11th Cir.) (Certificate of Assessments and Payments is presumptive proof of a valid assessment)…
discussed
Cited "see"
Richard C. Hughes Joan C. Hughes v. United States of America Commissioner of Internal Revenue, Richard C. Hughes Joan C. Hughes v. Commissioner of Irs United States of America Steven R. High Lena High United Savings Bank
See United States v. Zolla, 724 F.2d 808, 810 (9th Cir.) (postal form 3877 certifying mailing of deficiency notices and an IRS form certifying that taxes and failure-to-pay penalties had been assessed are "official certificates" that "are highly probative, and are sufficient, in the absence of contrary evidence, to establish that the notices and assessments were properly made"), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984); United States v. Chila, 871 F.2d 1015, 1017-18 (11th Cir.) (Certificate of Assessments and Payments is presumptive proof of a valid assessment), cert. …
discussed
Cited "see"
Ferrell v. United States
See Gardner v. TEC Sys., Inc., 725 F.2d 1338, 1345 (Fed.Cir.) (en banc) (reviewing courts shall disregard harmless errors which do not affect the parties’ substantive rights), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 60 (1984). .
discussed
Cited "see"
Stein v. Commissioner
See United States v. Zolla , 724 F.2d 808 , 810 (9th Cir. 1984) , cert. denied 469 U.S. 830 (1984) ; United States v. Ahrens , 530 F.2d 781 , 784 (8th Cir. 1976) ; *406 Coleman v. Commissioner , 94 T.C. 82 , 91 (1990) ; Magazine v. Commissioner , 89 T.C. 321 , 327 n.8 (1987) ; Traxler v. Commissioner , 63 T.C. 534 , 536 (1975) ; Cataldo v. Commissioner , 60 T.C. 522 , 524 (1973) , affd. per curiam 499 F.2d 550 (2d Cir. 1974) ; cf. O'Hare v. Commissioner , T.C.
discussed
Cited "see"
State v. Niehaus
State v. Swaim, 412 N.W.2d 568, 570 (Iowa 1987); accord, State v. Luter, 346 N.W.2d 802 (Iowa 1984), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984); State v. Groff, 323 N.W.2d 204 (Iowa 1982).
discussed
Cited "see"
Williams v. Commissioner
See United States v. Zolla , 724 F.2d 808 , 810 (1984) , cert. denied 469 U.S. 830 (1984) ; see also King v. Commissioner , 857 F.2d 676 , 680 (9th Cir. 1988) . 4 We further defined the phrase "most recently filed return" as "that return which has been properly processed by an IRS service center such that the address *444 appearing on such return was available to respondent's agent when that agent prepared to send a notice of deficiency in connection with the examination of a previously filed return." Abeles v. Commissioner , supra .
cited
Cited "see"
In Re Republic Fabricators, Inc.
Accord, Mandarino v. Pollard, 718 F.2d 845, 849 (7th Cir.1983), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984).
discussed
Cited "see"
Ryco, Inc. v. Ag-Bag Corp.
See Gardner v. TEC Sys., Inc., 725 F.2d 1338, 1350 , 220 USPQ 777, 786 (Fed.Cir.) (in banc) (dependent claim not separately argued is invalid along with independent claim), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 60 (1984). 2.
discussed
Cited "see"
Ryco, Inc., Plaintiff/counterdefendant/appellant v. Ag-Bag Corporation, Defendant/counterclaimant/cross-Appellant v. Kelly P. Ryan and Blair Manufacturing Company, Counterdefendants/appellants, Richard H. Lee and David H. Rasmussen
See Gardner v. TEC Sys., Inc., 725 F.2d 1338, 1350 , 220 USPQ 777, 786 (Fed.Cir.) (in banc) (dependent claim not separately argued is invalid along with independent claim), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 60 (1984). 2.
discussed
Cited "see"
State v. Weir
See State v. Later, 346 N.W.2d 802, 808 (Iowa), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984); State v. Groff, 323 N.W.2d 204, 206-07 (Iowa 1982) (citing Franks v. Delaware, 438 U.S. 154, 155-56 , 98 S.Ct. 2674, 2676 , 57 L.Ed.2d 667, 672 (1978)).
cited
Cited "see"
Guillen v. Barnes
See United States v. Zolla, 724 F.2d 808, 810 (9th Cir.), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984); see also United States v. Ahrens, 530 F.2d 781 (8th Cir.1976).
cited
Cited "see"
Guillen v. Barnes
See United States v. Zolla, 724 F.2d 808, 810 (9th Cir.), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984); see also United States v. Ahrens, 530 F.2d 781 (8th Cir.1976).
cited
Cited "see"
Wallace Computer Services, Inc., Formerly Wallace Business Forms, Inc. v. Uarco Incorporated
See Gardner v. TEC Systems, Inc., 725 F.2d 1338, 1345 , 220 USPQ 777, 782 (Fed.Cir.), cert. denied, 469 U.S. 830 (1984).
discussed
Cited "see, e.g."
Campos v. State
Compare United States v. Martinez, 808 F.2d 1050, 1056 (5th Cir.1987) (standing found when owner-boyfriend testified that defendant had permission to use the caí’), and United States v. Griffin, 729 F.2d 475 , 483 n. 11 (7th Cir.1984), cert. denied, 469 U.S. 830 , 105 S.Ct. 117 , 83 L.Ed.2d 60 (1984) (non-owners had standing where petitioners had permission to drive and exclusive control over the vehicle that day), with United States v. Figueroa-Espana, 511 F.3d 696, 704 (7th Cir.2007) (no standing where defendant could not identify the owner of the vehicle and produced no evidence of permi…
examined
Cited "see, e.g."
United States v. Harry Sholola
(4×)
Id. at 369 , 96 S.Ct. at 3097 ; see also United States v. Griffin, 729 F.2d 475, 481 (7th Cir.), cert. denied, 469 U.S. 830 , 105 S.Ct. 117 , 83 L.Ed.2d 60 (1984).
cited
Cited "see, e.g."
State v. See
See, e.g., State v. Luter, 346 N.W.2d 802, 809 (Iowa 1984), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984); Boyd, 224 N.W.2d at 613 .
discussed
Cited "see, e.g."
State v. Boswell
(2×)
See also United States v. Griffin, 729 F.2d 475 (7th Cir.) (valid exercise of caretaking function to impound vehicle rather than leave it parked at side of interstate highway, even though defendant asked to have a friend retrieve it, because of need to protect car from vandalism or theft), cert. denied, 469 U.S. 830 , 105 S.Ct. 117 , 83 L.Ed.2d 60 (1984); United States v. Staller, 616 F.2d 1284 (5th Cir.) (upholding search subsequent to police taking custody of defendant’s legally-parked automobile as legitimate exercise of caretaking function because of risk to car parked overnight in mall …
discussed
Cited "see, e.g."
In Re Richard E. Woodruff
See, e.g., Gardner v. TEC Sys., Inc., 725 F.2d 1338 , 220 USPQ 777 (Fed.Cir.), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 60 (1984); In re Boesch, 617 F.2d 272 , 205 USPQ 215 (CCPA 1980); In re Ornitz, 351 F.2d 1013 , 53 CCPA 716, 147 USPQ 283 (1965); In re Aller, 220 F.2d 454 , 42 CCPA 824, 105 USPQ 233 (1955).
discussed
Cited "see, e.g."
United States v. William L. Walton, Also Known as Chris Walton Belle Isle Riding Academy
See also United States v. Zolla, 724 F.2d 808, 809 (9th Cir.) (“no presumption of correctness attaches to deficiency determinations in which the IRS charges a taxpayer with additional income but provides no factual showing that the taxpayer actually received the income in question.”) (dicta), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984); Llorente v. Commissioner, 649 F.2d 152, 156 (2d Cir.1981) (“the evidence of record must at least link the taxpayer with some tax-generating acts-”); Gerardo v. Commissioner, 552 F.2d 549 (3rd Cir.1977) (“in order to give effect t…
cited
Cited "see, e.g."
Horn & Hardart Company v. National Rail Passenger Corporation
See Restatement (Second) of Judgments § 33 (1982); see also Mandarino v. Pollard, 718 F.2d 845, 847, 848 (7th Cir.1983) (dictum), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984).
discussed
Cited "see, e.g."
In the Matter of ENERGY COOPERATIVE, INC., a Delaware Corporation, Bankrupt-Appellant
Under this test, a “cause of action” consists of “ ‘a core of operative facts’ which give rise to a remedy.” Car Carriers, 789 F.2d at 593 (quoting Alexander v. Chicago Park Dist., 773 F.2d 850, 854 (7th Cir.1985), cert. denied, — U.S. -, 106 S.Ct. 1492 , 89 L.Ed.2d 894 (1986)); see also Mandarino v. Pollard, 718 F.2d 845, 849 (7th Cir.1983), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 59 (1984); Harper Plastics, Inc. v. Amoco Chemicals Corp., 657 F.2d 939, 944 (7th Cir.1981).
discussed
Cited "see, e.g."
Colorado v. Bertine
(2×)
See, e. g., United States v. Griffin, 729 F. 2d 475 (CA7) (upholding inventory search of package found in paper bag), cert. denied, 469 U. S. 830 (1984); United States v. Bloomfield, 594 F. 2d 1200 (CA8 1979) (affirming suppression of evidence found in closed knapsack); People v. Braasch, 122 Ill.
discussed
Cited "see, e.g."
Custom Accessories, Inc. v. Jeffrey-Allan Industries, Inc.
See, e.g., Gardner v. TEC Sys., Inc., 725 F.2d 1338, 1349-50 , 220 USPQ 777, 786 (Fed.Cir.) (in banc), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 60 (1984); Stratoflex, 713 F.2d at 1540 , 218 USPQ at 880 . 9 .
cited
Cited "see, e.g."
Richard F. Carella v. Starlight Archery and Pro Line Company
See also, Gardner v. TEC Systems, Inc., 725 F.2d 1338,1345-46 , 220 USPQ 777, 782 (Fed.Cir.1984) (in banc), cert. denied, 469 U.S. 830 , 105 S.Ct. 116 , 83 L.Ed.2d 60 (1984).
Retrieving the full opinion text from the archive…
Mathis
v.
Hegwood
v.
Hegwood
No. 83-2009.
Supreme Court of the United States.
Oct 1, 1984.
Published
Ct. App. Ga. Certiorari denied.