§124 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520]

60 cases·10 followed·3 distinguished·1 limited·46 cited—17% support

Statute Text — 26 U.S.C. §124

[§ 124. Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520] Section, added Pub. L. 95–618, title II, § 242(a), Nov. 9, 1978, 92 Stat. 3193, related to qualified transportation provided by employers. A prior section 124 was renumbered section 140 of this title. Statutory Notes and Related Subsidiaries Savings ProvisionFor provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.

60 Citing Cases

Eddie Lee Williams, Petitioner T.C. Memo. 2003-216 · 2003

124(d)(2), 97 Stat. 91. - 7 - As a general rule, the taxpayer bears the burden of proving the Commissioner’s determinations to be in error. Rule 142(a).3 Certain courts have recognized a limited exception to the general rule where the notice of deficiency determines that the taxpayer failed to report income, particularly income derived from i

Cokes v. Commissioner 91 T.C. 222 · 1988

United States v. Nethaniah Gordon 111 F.4th 899 · Cir.

United States v. Demetrius Bailey · Cir.

Ambrose v. Commissioner 18 T.C. 690 · 1952

Eades v. Commissioner 79 T.C. 985 · 1982

R. G. LeTourneau, Inc. v. Administrator of General Services 29 T.C. 737 · 1958

Avco Manufacturing Corp. v. Commissioner 25 T.C. 975 · 1956

National Lead Co. v. Commissioner 23 T.C. 988 · 1955

R. G. LeTourneau, Inc. v. Administrator of General Services 22 T.C. 490 · 1954

Stoner Manufacturing Corp. v. Secretary of War 21 T.C. 200 · 1953

Equinox Mill v. Commissioner 16 T.C. 267 · 1951

New York Water Service Corp. v. Commissioner 12 T.C. 780 · 1949

Foote-Burt Co. v. Commissioner 10 T.C. 948 · 1948

United States v. Christopher Perez 46 F.4th 691 · Cir.

Estate of Leach v. Commissioner 82 T.C. 952 · 1984

Zoltan v. Commissioner 79 T.C. 490 · 1982

Union Carbide Corp. v. Commissioner 75 T.C. 220 · 1980

Southern Pacific Transportation Co. v. Commissioner 75 T.C. 497 · 1980

Penn-Dixie Steel Corp. v. Commissioner 69 T.C. 837 · 1978

C. G. Willis, Inc. v. Commissioner 41 T.C. 468 · 1964

Overland Corp. v. Commissioner 34 T.C. 1001 · 1960

F. L. Jacobs Co. v. Commissioner 30 T.C. 1194 · 1958

Voloudakis v. Commissioner 29 T.C. 1101 · 1958

Estate of Juster v. Commissioner 25 T.C. 669 · 1955

Bache Trust v. Commissioner 24 T.C. 960 · 1955

Mid-State Products Co. v. Commissioner 21 T.C. 696 · 1954

Rockford Screw Products Co. v. Commissioner 21 T.C. 834 · 1954

Sitterding v. Commissioner 20 T.C. 130 · 1953

Berwind v. Commissioner 20 T.C. 808 · 1953

Arkansas-Oklahoma Gas Co. v. Commissioner 17 T.C. 1208 · 1952

Ohio Machine Tool Co. v. Commissioner 18 T.C. 330 · 1952

Smith v. Commissioner 17 T.C. 135 · 1951

Gray v. Commissioner 16 T.C. 262 · 1951

Penn v. Commissioner 16 T.C. 1497 · 1951

Cramp Shipbuilding Co. v. Commissioner 14 T.C. 33 · 1950

Barnes Transportation Co. v. Commissioner 14 T.C. 123 · 1950

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

Eastern Machinery Co. v. Under Secretary of War 12 T.C. 71 · 1949

Dreymann v. Commissioner 11 T.C. 153 · 1948

American Twist Drill Co. v. Commissioner 11 T.C. 200 · 1948

Cleveland Graphite Bronze Co. v. Commissioner 10 T.C. 974 · 1948

Ken-Rad Tube & Lamp Corp. v. Commissioner 10 T.C. 1217 · 1948

McKay Products Corp. v. Commissioner 9 T.C. 1082 · 1947

Estate of Jack v. Commissioner 8 T.C. 272 · 1947

Runyon v. Commissioner 8 T.C. 350 · 1947

Trimble v. Commissioner 6 T.C. 1231 · 1946

Bush Terminal Buildings Co. v. Commissioner 7 T.C. 793 · 1946

Monroe Coal Mining Co. v. Commissioner 7 T.C. 1334 · 1946

Parrish v. Commissioner 3 T.C. 119 · 1944

Houston Chronicle Publishing Co. v. Commissioner 3 T.C. 1233 · 1944

Janeway v. Commissioner 2 T.C. 197 · 1943

Hanes v. Commissioner 2 T.C. 213 · 1943

Estate of Fahnestock v. Commissioner 2 T.C. 756 · 1943

Central National Bank v. Commissioner 1 T.C. 244 · 1942

Rhode Island v. United States Environmental Protection Agency 378 F.3d 19 · Cir.

State of Texas v. USA · Cir.

United States v. Angelo Goldston · Cir.

United States v. Isaiah Henderson 11 F.4th 713 · Cir.

E. Jean Carroll v. Donald J. Trump · Cir.