IRC Authority Graph

§1003

101 cases·15 followed·4 distinguished·2 questioned·5 overruled·75 cited—15% support

Statute Text — 26 U.S.C. §1003

Statute text not available for this section.

101 Citing Cases

AbbVie Inc. and Subsidiaries, Petitioner 164 T.C. No. 10 · 2025

See generally Taxpayer Relief Act of 1997, Pub.

CRI-Leslie, LLC, Donald W. Wallace, Tax Matters Partner, Petitioners · 2016

1003(a), 111 Stat. at 909-910, which expanded the statute's scope from certain types ofpersonal property to all property, including interests in real property and non-activelytraded personal property. This change was aimed at the same tax-straddle-type strategy, which by that time was being applied to various property interests besides persona

Neil G. & Peggy J. Heilman, Petitioner T.C. Memo. 2011-210 · 2011

1003(a), 123 Stat. 313). -8- allowable under section 24 (a), they claimed a child tax credit of $1,939 and an additional child tax credit of $7,061. As discussed next, the Heilmans are not.entitled to additional child tax credits for 2007 and 2008 because :they did not have any earned income. The term "earned income" is defined by section 32(

Cathy Marie Lantz, Petitioner 132 T.C. No. 8 · 2009

Section 1003 .44(h) [the regulation setting the deadline] is similar to time limits imposed in the Federal--Rules of Civil Procedure , Appellate Procedure, and even Criminal Procedure . And, in general, the formulation of procedures is left to the discretion of the agencies with responsibility for substantive judgments . Vermont Yankee Nuclear Powe

Michael J. Barkley, Petitioner T.C. Memo. 2004-287 · 2004

1003(a) (2000), apply to any employee benefit plan maintained by an employer engaged in interstate commerce, whether or not the plan is a qualified plan for purposes of the Internal Revenue Code. - 16 - Petitioner’s “Application for Pension Benefit” identifies him as the plan participant and distinguishes between petitioner as the “participan

Marta E. Peterson, Petitioner T.C. Memo. 1998-27 · 1998

Section 1003 of the California Code of Civil Procedure (West 1980) defines an order as follows: "Every direction of a court or judge, made or entered in writing, and not included in a judgment, is denominated an order." A minute order is a "written order of the court, and no formal writing signed by the court and filed with the clerk is necessary"

Joseph v. Holder 579 F.3d 827 · Cir.
Roome Joseph v. Eric Holder, Jr. · Cir.
C.J.L.G., a Juvenile Male v. William Barr 923 F.3d 622 · Cir.
Arnold v. Lucks 392 F.3d 512 · Cir.
Arnold v. Lucks 392 F.3d 512 · Cir.
Brown v. Commissioner 30 T.C. 831 · 1958
Newlin v. Commissioner 31 T.C. 451 · 1958
Jones v. Commissioner 29 T.C. 200 · 1957
Stifel v. Commissioner 17 T.C. 647 · 1951
Miguel Arevalo-Quintero v. Merrick Garland 998 F.3d 612 · Cir.
Crowell v. Shell Oil Co. 541 F.3d 295 · Cir.
W. & B. Liquidating Corp. v. Commissioner 71 T.C. 493 · 1979
Morgan v. Commissioner 42 T.C. 1080 · 1964
Halsted v. Commissioner 28 T.C. 1069 · 1957
Street v. Commissioner 29 T.C. 428 · 1957
Herberts v. Commissioner 10 T.C. 1053 · 1948
Affelder v. Commissioner 7 T.C. 1190 · 1946
Denis v. Attorney General of the United States 633 F.3d 201 · Cir.
Garratt, Reg G. v. Knowles, James E. 245 F.3d 941 · Cir.
Lee v. Atty Gen USA · Cir.
Victor Jimenez-Rodriguez v. Merrick Garland 996 F.3d 190 · Cir.
Reg G. Garratt v. James E. Knowles, Nancy Knowles, Charles L. Knowles, Katherine Knowles Strasburg, Margaret Knowles Schink, E. Lawrence Keyes, R. Euguene Goodson, Defrees & Fisk and John W. Hupp 245 F.3d 941 · Cir.
Gualandi v. Adams 385 F.3d 236 · Cir.
Gualandi v. Adams 385 F.3d 236 · Cir.
Coleman-Edwards v. Simpson 330 F. App'x 218 · Cir.
Coleman-Edwards v. Simpson 330 F. App'x 218 · Cir.
Pilgrim's Pride Corporation Successor in Interest to Pilgrim's Pride Corporation of Georgia f/k/a Gold Kist, Inc.; Successor in Interest to Gold Kist Inc. and Subsidiaries, Petitioners 141 T.C. No. 17 · 2013
Crocker v. Commissioner 92 T.C. 899 · 1989
Millsap v. Commissioner 91 T.C. 926 · 1988
Estate of Regester v. Commissioner 83 T.C. 1 · 1984
Estate of Young v. Commissioner 81 T.C. 879 · 1983
Clark v. Commissioner 65 T.C. 126 · 1975
Berzon v. Commissioner 63 T.C. 601 · 1975
Estate of Levine v. Commissioner 63 T.C. 136 · 1974
Estate of Kelley v. Commissioner 63 T.C. 321 · 1974
Estate of Reynolds v. Commissioner 55 T.C. 172 · 1970
Herr v. Commissioner 35 T.C. 732 · 1961
Briggs v. Commissioner 34 T.C. 1132 · 1960
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
Goehner v. Commissioner 28 T.C. 542 · 1957
Katz v. Commissioner 27 T.C. 783 · 1957
Estate of Loeb v. Commissioner 29 T.C. 22 · 1957
LaFortune v. Commissioner 29 T.C. 479 · 1957
Estate of Casey v. Commissioner 25 T.C. 707 · 1956
Estate of Buder v. Commissioner 25 T.C. 1012 · 1956
Goldstein v. Commissioner 26 T.C. 506 · 1956
Estate of Jardell v. Commissioner 24 T.C. 652 · 1955
Whittall v. Commissioner 24 T.C. 808 · 1955
Gilmore v. Commissioner 20 T.C. 579 · 1953
Kelly v. Commissioner 19 T.C. 27 · 1952
Brody v. Commissioner 19 T.C. 126 · 1952
Evans v. Commissioner 17 T.C. 206 · 1951
Wood v. Commissioner 16 T.C. 962 · 1951
Kieckhefer v. Commissioner 15 T.C. 111 · 1950
Skouras v. Commissioner 14 T.C. 523 · 1950
Phillips v. Commissioner 12 T.C. 216 · 1949
Geller v. Commissioner 9 T.C. 484 · 1947
Kniep v. Commissioner 9 T.C. 943 · 1947
Schuhmacher v. Commissioner 8 T.C. 453 · 1947
Estate of Kregar v. Commissioner 8 T.C. 1199 · 1947
Roeser v. Commissioner 2 T.C. 298 · 1943
Roberts v. Commissioner 2 T.C. 679 · 1943
Howze v. Commissioner 2 T.C. 1254 · 1943
Ernst Kern Co. v. Commissioner 1 T.C. 249 · 1942
Grand Canyon University v. Miguel Cardona 121 F.4th 717 · Cir.
United States v. Avalos · Cir.
John Comrie v. IPSCO, Incorporated 636 F.3d 839 · Cir.
Robert Bautista v. Atty Gen USA · Cir.
Southern Nazarene University v. Burwell · Cir.
Alfredo Salazar-Gonzalez v. Loretta E. Lynch 798 F.3d 917 · Cir.
Bobb v. Atty Gen USA · Cir.
Musmeci v. Schwegmann Giant Super Markets, Inc. 332 F.3d 339 · Cir.
Laurence Kaplan v. Saint Peter's Healthcare Syste 810 F.3d 175 · Cir.
Lin v. Lynch · Cir.
Mary Smith v. Regional Transit Authority, e 827 F.3d 412 · Cir.
Starla Rollins v. Dignity Health 830 F.3d 900 · Cir.
Medina v. Catholic Health Initiatives 877 F.3d 1213 · Cir.
Peace v. American General Life Insurance 462 F.3d 437 · Cir.
Sheilar Smith v. OSF Healthcare System 933 F.3d 859 · Cir.
Sheilar Smith v. OSF Healthcare System · Cir.
Sheilar Smith v. OSF Healthcare System · Cir.
Christopher Rad v. Attorney General United States 983 F.3d 651 · Cir.
Donna Browe v. CTC Corp. · Cir.
Higgs v. Attorney General of United States 655 F.3d 333 · Cir.
Shaver v. Siemens Corp. 670 F.3d 462 · Cir.
United States v. Wofford 560 F.3d 341 · Cir.
Lampkins v. Golden 28 F. App'x 409 · Cir.
Vamusa Kosh Ishmael v. Attorney General United States · Cir.
Vamusa Kosh Ishmael v. Attorney General United States · Cir.
Vamusa Kosh Ishmael v. Attorney General United States 77 F.4th 175 · Cir.
Vamusa Kosh Ishmael v. Attorney General United States · Cir.
Carlos Inestroza-Tosta v. Attorney General United States of America 105 F.4th 499 · Cir.