§1710
6 cases·6 cited
Statute Text — 26 U.S.C. §1710
Statute text not available for this section.
6 Citing Cases
-(1) of the Federal Rules of Civil Procedure cannot expand our jurisdiction see,.e.g., Fed. R. Civ. P. 82 ("These rules do not extend or limit the jurisdiction of the district courts or the venue of actions in those courts."T; 7 Wright et al., supra sec. 1710. As we noted in Estate of Forgey v. Commissioner, 115 -T.C. 142, 146 (2000), we have jurisdiction to redeteráine deficiencies in Federal income, estate, gift, and certain excise taxes. See secs. 6211-6215; Rule 13. We also have jurisdiction
(1) of the Federal Rules of Civil Procedure cannot expand our jurisdiction, see, e.g., Fed. R. Civ. P. 82 (“These rules do not extend or limit the jurisdiction of the district courts or the venue of actions in those courts.”); 7 Wright et al., supra sec. 1710. As we noted in Estate of Forgey v. Commissioner, 115 T.C. 142, 146 (2000), we have jurisdiction to redetermine deficiencies in Federal income, estate, gift, and certain excise taxes. See secs. 6211-6215; Rule 13. We also have jurisdiction