§1913

3 cases·3 cited

Statute Text — 26 U.S.C. §1913

Statute text not available for this section.

3 Citing Cases

Arthur I. Appleton, Jr. , Petitioner and The Government of the United States Virgin Islands, Intervenor, Petitioners 135 T.C. No. 23 · 2010

e adjudication; (3) whether the movíng party is or may become a party to another proceeding in which the moving party's rights will be determined; or (4) whether there is some other adequate remedy available to the moving.party. Wright et al., supra sec. 1913, at 379-388. Generally, once the court permits a third party to intervene in the proceeding, the intervenor is treated as an original party and has equal standing with the original partie.s, subject to any of the conditions the court may im

Appleton v. Commissioner 135 T.C. 461 · 2010

e adjudication; (3) whether the moving party is or may become a party to another proceeding in which the moving party’s rights will be determined; or (4) whether there is some other adequate remedy available to the moving party. Wright et al., supra sec. 1913, at 379-388. Generally, once the court permits a third party to intervene in the proceeding, the intervenor is treated as an original party and has equal standing with the original parties, subject to any of the conditions the court may imp

Coffey v. Commissioner 663 F.3d 947 · Cir.