§1000 Reserved] — Athena Tax

Charlton C. Tooke, III, Petitioner 164 T.C. No. 2 · 2025

9, 105–09, the Board of Tax Appeals adopted a statutory structure similar to that of the Court today, although the Board remained an independent agency within the executive branch. In 1942, while still retaining its status as an independent agency, the Board became known as the Tax Court of the United States, and its members denomi

Hallmark Research Collective, Petitioner 159 T.C. No. 6 · 2022

Section 1000 of the Revenue Act of 1926, ch. 27, 44 Stat. 9, 105, added section 904 to the Revenue Act of 1924; and section 904 provided: “The Board and its divisions shall have such jurisdiction as is conferred on them by Title II [income tax] and Title III [estate tax] of the Revenue Act of 1926 or by subsequent laws.” When the BTA was first esta

Stanley Battat & Zmira Battat, Petitioners · 2017

at 105-106. 4The Judicial Conference ofthe United States is the national policymaking body for the Federal courts. 28 U.S.C. sec. 331 (2012). -5- there are grounds for removal ofa Tax Court Judge under section 7443(f), then the Judicial Conference shall transmit the determination to the President. See Part B, infra p. 22. B. St

Estate of Marshall v. Commissioner 51 T.C. 696 · 1969

Estate of Canfield v. Commissioner 34 T.C. 978 · 1960

Estate of Yantes v. Commissioner 21 T.C. 830 · 1954

Maxwell v. Commissioner 17 T.C. 1589 · 1952

Stifel v. Commissioner 17 T.C. 647 · 1951

Walston v. Commissioner 8 T.C. 72 · 1947

Estate of Hazelton v. Commissioner 29 T.C. 637 · 1957

Mary A. Robert v. United States · Cir.

MARY A. ROBERT, — SIEGEL-ROBERT, INTERVENOR v. UNITED STATES OF AMERICA, — 364 F.3d 988 · Cir.

Fuller v. Commissioner 37 T.C. 147 · 1961

Estate of Kelly v. Commissioner 31 T.C. 493 · 1958

Estate of Holloway v. Commissioner 10 T.C. 828 · 1948

Geller v. Commissioner 9 T.C. 484 · 1947

436, Ltd., Robert Heitmeier, Tax Matters Partner, Petitioners · 2015

Estate of Harmon v. Commissioner 84 T.C. 329 · 1985

Wilkinson v. Commissioner 71 T.C. 633 · 1979

Estate of Kelley v. Commissioner 63 T.C. 321 · 1974

GPD, Inc. v. Commissioner 60 T.C. 480 · 1973

Estate of Reynolds v. Commissioner 55 T.C. 172 · 1970

Estate of Lombard v. Commissioner 46 T.C. 310 · 1966

Davies v. Commissioner 40 T.C. 525 · 1963

Estate of Holtz v. Commissioner 38 T.C. 37 · 1962

Estate of Sheaffer v. Commissioner 37 T.C. 99 · 1961

Schayek v. Commissioner 33 T.C. 629 · 1960

Estate of Chapman v. Commissioner 32 T.C. 599 · 1959

Thorrez v. Commissioner 31 T.C. 655 · 1958

Deal v. Commissioner 29 T.C. 730 · 1958

Frieder v. Commissioner 28 T.C. 1256 · 1957

Weele v. Commissioner 27 T.C. 340 · 1956

Robertson v. Commissioner 26 T.C. 246 · 1956

Estate of Plessen v. Commissioner 25 T.C. 1301 · 1956

Estate of Ackley v. Commissioner 23 T.C. 639 · 1955

Whittall v. Commissioner 24 T.C. 808 · 1955

Estate of Schmidt v. Commissioner 19 T.C. 54 · 1952

Hardenbergh v. Commissioner 17 T.C. 166 · 1951

Estate of Gramm v. Commissioner 17 T.C. 1063 · 1951

Camp v. Commissioner 15 T.C. 412 · 1950

Estate of Gould v. Commissioner 14 T.C. 414 · 1950

Estate of Showers v. Commissioner 14 T.C. 902 · 1950

Mills v. Commissioner 12 T.C. 468 · 1949

Taurog v. Commissioner 11 T.C. 1016 · 1948

Hooker v. Commissioner 10 T.C. 388 · 1948

Estate of Zellerbach v. Commissioner 9 T.C. 89 · 1947

Seligmann v. Commissioner 9 T.C. 191 · 1947

De Goldschmidt-Rothschild v. Commissioner 9 T.C. 325 · 1947

Francis v. Commissioner 8 T.C. 822 · 1947

Estate of Gillette v. Commissioner 7 T.C. 219 · 1946

Grasselli v. Commissioner 7 T.C. 255 · 1946

Gross v. Commissioner 7 T.C. 837 · 1946

Hogle v. Commissioner 7 T.C. 986 · 1946

du Pont v. Commissioner 2 T.C. 246 · 1943

Law v. Commissioner 2 T.C. 623 · 1943

Wilson v. Commissioner 705 F.3d 980 · Cir.

§1000 — Reserved]

56 Citing Cases