Emanuel v. United States (1989)
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· 14 citation events
across 8 courts.
Showing the 5 strongest citers on record
(one row per citing case, strongest signal kept).
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John M. Crim (2021)
(CCH) 620, 625-626 (citing Mullikin v. United States, 952 F.2d 920, 929 (6th Cir. 1991) (“No statute of limitations is applicable to the assessment of [s]ection 6701 penalties[.]”), Sage v. United States, 908 F.2d 18, 24 (5th Cir. 1990) (“[E]very court that has considered the issue has held that no period of limitations applies to the assessment of [s]ection 6700 penalties.”), and Emanuel v. United States, 705 F. Supp. 434, 436 (N.D.
same
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Hargrove & Constanzo v. Commissioner (2006)
Agbanc, Ltd. v. United States, 707 F.Supp. 423, 426 (D.Ariz.1988); Emanuel v. United States, 705 F.Supp. 434, 436 (N.D.Ill.1989); In re Tax Refund Litig., 766 F.Supp.1248, 1264 (E.D.N.Y.1991), reversed in part on other grounds at In re MDL-731, 989 F.2d 1290 (2nd Cir.1993); Kraye v. United States, 1992 WL 439753 , *3, 1992 U.S. Dist.
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In Re Tax Refund Litigation (1991)
Sage v. United States, 908 F.2d 18, 23-24 (5th Cir.1990); Agbanc, Ltd. v. United States, 707 F.Supp. 423, 426-27 (D.Ariz.1988); Emanuel v. United States, 705 F.Supp. 434, 435-36 (N.D.Ill.1989); Ruchan v. United States, 679 F.Supp. 764, 767-68 (N.D.Ill. 1989).
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John A. Sage v. United States (1990)
See Emanuel v. United States, 705 F.Supp. 434 (N.D.Ill.1989); Kuchan v. United *25 States, 679 F.Supp. 764, 768 (N.D.Ill.1988) (analogous penalties under § 6701).
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Lamb v. United States (1991)
See, e.g., Emanuel v. United States, 705 F.Supp. 434 (N.D.Ill.1989); Agbanc, Ltd. v. United States, 707 F.Supp. 423 (D.Ariz.1988); Kuchan v. United States, 679 F.Supp. 764 (N.D.Ill.1988).