§1906

Van Arsdalen v. Commissioner 123 T.C. 135 · 2004

s Act of 1965). But see United States v. Mississippi, supra (holding that 20 U.S.C. sec. 1717 did not provide an association with the unconditional right to intervene in a school desegregation case); 7C Wright & Miller, Federal Practice & Procedure, sec. 1906, at 245 (2d ed. 1986) (suggesting that section 7424 does not provide the United States with an unconditional right to intervene in cases involving a tax lien inasmuch as the provision recognizes that the application to intervene may be deni

Lindsay Manor Nursing Home, Inc., Petitioner · 2017

1906(b)(13)(A), 90 Stat. at 1834 (making minor terminology change to subsec. (b)); Act ofDec. 29, 1979, Pub. L. No. 96-167, sec. 4(a), 93 Stat. at 1275 (adding subsec. (c)); Tax Reform Act of 1986, Pub. L. No. 99-514, sec. 1511(c)(10), 100 Stat. at 2745 (making minor terminology change to subsec. (c)). ¹6Although there were several subsequent

Diana Van Arsdalen, f.k.a. Diana Murray, Petitioner, and Stanley David Murray, Intervenor, Petitioners 123 T.C. No. 7 · 2004

ct of 1965).9 But see United States v. Mississippi, supra (holding that 20 U.S.C. sec. 1717 did not provide an association with the unconditional right to intervene in a school desegregation case);10 7C Wright & Miller, Federal Practice & Procedure, sec. 1906, at 245 (2d ed. 1986) (suggesting that section 7424 does not provide the United States with an unconditional right to intervene in cases 8(...continued) “Representatives of employees of a carrier, duly designated as such, may intervene and

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

sec. 110(1)(7) (A), 110 Stat. 2173; Deficit Reduction Act of 1984, Pub. L. 98-369, sec. 2653(b)(2), 98 Stat. 1155; Omnibus Budget Reconciliation Act of 1981, Pub. L. 97-35, sec. 2331(c)(1), 95 Stat. 861; and Tax Reform Act of 1976, Pub. L. 94-455, sec. 1906(b)(13) (A), (K), 90 Stat. 1834. - 61 - The Court of Appeals's holding in Belloff is that this Court must respect assessments set off under section 6402(a) if they are procedurally valid assessments and "will not address the merits of legal i

Peninsula Steel Products & Equipment Co. v. Commissioner 78 T.C. 1029 · 1982

Zuanich v. Commissioner 77 T.C. 428 · 1981

3M Company and Subsidiaries, Petitioner 160 T.C. No. 3 · 2023

Cross v. Commissioner 98 T.C. 613 · 1992

Phillips Petroleum Co. v. Commissioner 97 T.C. 30 · 1991

Kean v. Commissioner 91 T.C. 575 · 1988

Zaentz v. Commissioner 90 T.C. 753 · 1988

Millsap v. Commissioner 91 T.C. 926 · 1988

Segel v. Commissioner 89 T.C. 816 · 1987

Cerone v. Commissioner 87 T.C. 1 · 1986

Estate of Palmer v. Commissioner 86 T.C. 66 · 1986

Grant v. Commissioner 84 T.C. 809 · 1985

Curtis v. Commissioner 84 T.C. 1349 · 1985

Rudd v. Commissioner 79 T.C. 225 · 1982

Tipps v. Commissioner 74 T.C. 458 · 1980

Assured Guaranty Corp. v. Commonwealth of Puerto Rico · Cir.

20 Citing Cases