§1631

16 cases·6 followed·1 distinguished·1 questioned·2 overruled·6 cited—38% support

Statute Text — 26 U.S.C. §1631

Statute text not available for this section.

16 Citing Cases

Whistleblower 22716-13W, Petitioner · 2016

1631k(d)(2006)(defining "tax[es]" to include specified taxes "and also any interest, penalty, additional amount, or addition thereto"); 50 U.S.C. sec. 4333 (2006) (same). 7Such appearances include sections, 692(a)(2), 860, 3121(1)(1)(A), 4961(a), 6155(a), 6159(c)(1), 6201(a), 6202, 6214, 6221, 6226, 6229, 6230, 6242, 6247(c), 6321, 6324A(a), 6

Whistleblower 10949-13W, Petitioner · 2014

Nevertheless, the Dacosta court's analysis and rationale are persuasive. In Dacosta, as here, the claimants provided the Commissioner with information both before and after the enactment ofTRHCA. Id. at 551. The Governmentmoved to dismiss for lack of "The Commissioner's proposedregulations explain that the term "proceeds" includes when

Whistleblower 11332-13W, Petitioner · 2014

Nevertheless, the Dacosta court's analysis and rationale are persuasive. In Dacosta, as here, the claimants provided the Commissioner with information both before and after the enactment ofTRHCA. Ii at 551. The Government moved to dismiss for lack of ¹°The Commissioner's proposed regulations explain that the term "proceeds" includes whe

Brinar v. Williamson 245 F.3d 515 · Cir.

Pfizer Inc. & Subsidiaries v. United States 939 F.3d 173 · Cir.

Fisherman's Harvest, Inc., C. Joe Nelson, Jr., Doris Mae Nelson, Vanessa Jo Nelson Vallejo, Vickie Jo Nelson Salazar, and Nelson Fisherman's Harvest, Inc., and Childress Seafood, Inc., W.F. Childress, and Alton Lee Kelly v. Pbs & J (Formerly Known as Espey, Huston & Associates, Inc.), and Bertucci Contracting Corporation, and Luhr Brothers, Inc., and Bradley Industrial Textiles, Inc., and Nicolon Corporation (Also Known as Ten Cate Nicolon), and Huston & Associates, Inc., and Weeks Marine, Inc., Defendant/third Party v. United States Army Corps of Engineers, Third Party 490 F.3d 1371 · Cir.

Dr. Lakshmi Arunachalam v. 812 F.3d 290 · Cir.

Edwards v. HOVENSA, LLC 497 F.3d 355 · Cir.

Mobley v. Commissioner of Internal Revenue 532 F.3d 491 · Cir.

Bailey v. Shell Western E&P, Inc. 609 F.3d 710 · Cir.

William Mobley v. CIR · Cir.

Edwards v. Hovensa LLC · Cir.

Davinci Aircraft, Inc. v. United States 926 F.3d 1117 · Cir.

Whistleblower 11332-13W v. Commissioner 142 T.C. 396 · 2014

Manocchio v. Commissioner 78 T.C. 989 · 1982

Treasurer of New Jersey v. United States Department of the Treasury 684 F.3d 382 · Cir.

§1631

16 Citing Cases

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