§1228

6 cases·6 cited

Statute Text — 26 U.S.C. §1228

Statute text not available for this section.

6 Citing Cases

Estate of Algerine Allen Smith, Deceased; James Allen Smith, Executor, Petitioners 123 T.C. No. 2 · 2004

The court stated: Counsel for the Commissioner here stands to the petition [to vacate the decision] if it can be lawfully granted, but as in duty bound contends that the Board after four years cannot vacate its order, especially since Revenue Act of 1926, § 1005 (26 USCA § 1228), expressly declares: "The decision of the board shall become final--(l) Upon the expiration of the time allowed for filing a petition for review, if no such petition has been duly filed within such time.

Estate of Smith v. Commissioner 123 T.C. 15 · 2004

The court stated: Counsel for the Commissioner here stands to the petition [to vacate the decision] if it can be lawfully granted, but as in duty bound contends that the Board after four years cannot vacate its order, especially since Revenue Act of 1926, § 1005 (26 USCA § 1228), expressly declares: “The decision of the board shall become final — (1) Upon the expiration of the time allowed for filing a petition for review, if no such petition has been duly filed within such time.

Becker v. Commissioner 46 T.C. 613 · 1966

Frederick Steel Co. v. Commissioner 42 T.C. 13 · 1964

Columbia Title Insurance v. Commissioner 3 T.C. 1099 · 1944

United States v. Avalos · Cir.