Cluster 586396

green · 12 citation events across 6 courts. Showing the 7 strongest citers on record (one row per citing case, strongest signal kept).

All Green 7

green United States v. Jones (2024)

Quote Authority · 10th Cir. · signal: accord

The district court applied the legal rule that “laches . . . usually may not be asserted against the United States.” App. at 24 (quoting Ute Indian Tribe of the Uintah v. Myton, 835 F.3d 1255, 1263 (10th Cir. 2016)); accord Dial v. Comm’r, 968 F.2d 898, 904 (9th Cir. 1992) (“[L]aches is not a defense to the United States’ enforcement of tax claims.”).

“[L]aches is not a defense to the United States’ enforcement of tax claims.”

green John M. Crim (2021)

Rule Authority · Tax Ct.

See United States v. Summerlin, 310 U.S. 414, 416 (1940) (holding that the Government is not “subject to the defense of laches in enforcing its rights”); Hatchett v. United States, 330 F.3d 875, 887 (6th Cir. 2003) (holding that the Government is not “subject to its own laches in tax collection actions”); Dial v. Commissioner, 968 F.2d 898, 904 (9th Cir. 1992) (same), aff’g T.C.

same

green Sierra Club Inc. v. Commissioner Internal Revenue Service (1996)

Rule Authority · 9th Cir.

Dial v. C.I.R., 968 F.2d 898, 900 (9th Cir.1992); see also Huff v. United States, 10 F.3d 1440, 1443 (9th Cir.1993), cert. denied, - U.S. -, 114 S.Ct. 2706 , 129 L.Ed.2d 834 (1994).

green Eloise Kirby Taylor v. Commissioner of Internal Revenue (1994)

Rule Authority · 10th Cir.

Dial v. Commissioner, 968 F.2d 898, 904 (9th Cir.1992). 4 Petitioner argues that the IRS was required to collect the deficiency at issue here within six years of an earlier deficiency notice sent to her in March 1983.

green Roger W. Knight v. Commissioner of Internal Revenue Service (1994)

Rule Authority · 9th Cir.

We review de novo, see Dial v. Commissioner, 968 F.2d 898, 900 (9th Cir.1992), and affirm. 3 Knight and his ex-wife were separated in 1987 and obtained a divorce in 1991.

green Charles L. Murphy v. United States (1993)

Rule Authority · 9th Cir.

“Commodity futures contracts are executo-ry contracts representing a commitment to deliver or receive a specified quantity and grade of a commodity during a specified future month at a designated price.” Dial v. Commissioner, 968 F.2d 898, 899 (9th Cir. 1992) (quoting Moody v. Commissioner, 49 T.C.M.

quoting Moody v. Commissioner, 49 T.C.M. (CCH) 514, 515 , 1985 WL 14654 (1985)

green In re Wyly (2016)

Cited (see also) · Bankr. N.D. Tex. · signal: see also

(CCH) 564 , 2015 WL 8479063 , at *8 (2015) (citing to Fein in refusing to apply laches). .See, e.g., U.S. v. Fernon, 640 F.2d 609, 612 (5th Cir. Unit B 1981) (“it is well settled that the United States is not bound by state statutes of limitation or subject to the defense of laches in enforcing its rights” (internal citations and quotation marks omitted) (quoting U.S. v. Summerlin, 310 U.S. 414, 416 , 60 S.Ct. 1019 , 84 L.Ed. 1283 (1940)). . 310 U.S. 414, 416 , 60 S.Ct. 1019…