IRC Authority Graph

§1961

50 cases·3 followed·1 distinguished·2 questioned·7 overruled·37 cited—6% support

Statute Text — 26 U.S.C. §1961

Statute text not available for this section.

50 Citing Cases

Lonnie Wayne Hubbard, Petitioner T.C. Memo. 2024-16 · 2024

Carione, 96 T.C.M. (CCH) at 355. The indictment also asked for RICO forfeiture of assets that the taxpayer had acquired or maintained in violation of RICO. Id. The district court issued a restraining order prohibiting the taxpayer from selling the assets of the S corporation without the approval of the court. Id. The taxpayer ob

Everett Associates, Inc., Petitioner T.C. Memo. 2012-143 · 2012

1961 rate would "best approximate market conditions and provide the IRS with the value ofits claim as ofthe effective date ofthe plan"); In re Collins, 184 B.R. 151, 156-157 (Bankr. N.D. Fla. 1995) (rejecting the rate ofinterest provided in 28 U.S.C. secs. 1961 and 6621 but noting that the consideration ofboth as "evidence ofthe proper marketr

Robert L. Du Fresne & Carolyn S. Du Fresne, Petitioners T.C. Memo. 2006-97 · 2006

1961(c)(1) operates as an express waiver of sovereign immunity from interest on a section 7430 fee award). Accordingly, we deny the PH petitioners’ request for interest on their fee award.55 54 We shall address the manner in which the awards are to be administered in a separate order or orders implementing this opinion. In that regard, we note

United States v. Pullman 139 F.4th 35 · Cir.
Pasternack v. Shrader 863 F.3d 162 · Cir.
Alkon v. United States 239 F.3d 565 · Cir.
United States v. Michael Norwood 49 F.4th 189 · Cir.
Alkon v. United States 43 V.I. 325 · Cir.
United States v. State of Delaware Department o 66 F.4th 114 · Cir.
United States v. Abdelaziz 68 F.4th 1 · Cir.
Gandy Nursery, Inc. v. United States 412 F.3d 602 · Cir.
Terry L. Jones v. United States 207 F.3d 508 · Cir.
National Security Systems, Inc. v. Iola 700 F.3d 65 · Cir.
Van Asdale v. International Game Technology 763 F.3d 1089 · Cir.
United States v. Bansal 663 F.3d 634 · Cir.
The Attorney General of Canada v. Reynolds Tobacco Holdings, Inc. 268 F.3d 103 · Cir.
Sundstrand Corp. v. Commissioner 98 T.C. 518 · 1992
Traficant v. Commissioner 89 T.C. 501 · 1987
United States v. Ray 139 F.4th 126 · Cir.
United States v. Elias · Cir.
United States v. Laboy-Torres 553 F.3d 715 · Cir.
United States v. Yusuf 536 F.3d 178 · Cir.
James J. Flanagan Stevedores, Inc. v. Gallagher 219 F.3d 426 · Cir.
United States v. Cisneros 206 F.3d 448 · Cir.
The E.W. Scripps Co. v. United States · Cir.
Treadway, Tonja v. Gateway Chevrolet · Cir.
Beatty v. North Central Companies, Inc. 282 F.3d 602 · Cir.
United States v. Duane Huber 404 F.3d 1047 · Cir.
United States v. Yusuf 49 V.I. 1182 · Cir.
United States v. Marco Laboy-Torres · Cir.
United States v. CITGO Asphalt Ref. Co. (In Re Frescati Shipping Co., Ltd.) 886 F.3d 291 · Cir.
Nadine Pellegrino v. TSA 937 F.3d 164 · Cir.
United States v. Carpenter 941 F.3d 1 · Cir.
Steven Menzies v. Seyfarth Shaw LLP · Cir.
Steven Menzies v. Seyfarth Shaw LLP 943 F.3d 328 · Cir.
Emilio Torres v. Salvatore Vitale 954 F.3d 866 · Cir.
United States v. Richard Collins 36 F.4th 487 · Cir.
Goodrich Corp. v. Town of Middlebury 311 F.3d 154 · Cir.
Lampkins v. Golden 28 F. App'x 409 · Cir.
John Beatty v. North Central Companies, Inc. 282 F.3d 602 · Cir.
Goodrich Corp. v. Town Of Middlebury 311 F.3d 154 · Cir.
Tonja Treadway v. Gateway Chevrolet Oldsmobile Inc. 362 F.3d 971 · Cir.
United States v. Duane Huber, United States of America v. Huber Farms, Inc., United States of America v. Huber Farms General Partnership, United States of America v. Duane Huber Huber Farms, Inc. Huber Farmers General Partnership 404 F.3d 1047 · Cir.
The E.W. Scripps Company and Subsidiaries v. United States 420 F.3d 589 · Cir.
United States v. Hosseini 679 F.3d 544 · Cir.
United States v. Barbara Coney 689 F.3d 365 · Cir.
Stephen Ouwinga v. Benistar 419 Plan Services 694 F.3d 783 · Cir.
Liggon-Redding v. Willingboro Township 351 F. App'x 674 · Cir.
Liggon-Redding v. Willingboro Township 351 F. App'x 674 · Cir.
United States v. Davis 53 F.4th 833 · Cir.

New cases, delivered.

Get notified when new Tax Court opinions drop.