§200

36 cases·1 followed·3 distinguished·1 criticized·1 overruled·30 cited—3% support

Statute Text — 26 U.S.C. §200

Statute text not available for this section.

36 Citing Cases

Swallows Holding, Ltd., Petitioner 126 T.C. No. 6 · 2006

Communications Act of 1934, § 200: “The Commission may, in its discretion, prescribe the forms of any and all accounts, records, and memoranda,” AT&T v.

Swallows Holding, Ltd. v. Commissioner 126 T.C. 96 · 2006

34, 43-44 (1981); • Communications Act of 1934, § 200: “The Commission may, in its discretion, prescribe the forms of any and all accounts, records, and memoranda,” AT&T v.

United States v. Davion Fitzgerald 935 F.3d 814 · Cir.

Tucker v. Commissioner 69 T.C. 675 · 1978

Lewis v. Commissioner 42 T.C. 885 · 1964

Plazzi v. FedEx Ground Package System, Inc. 52 F.4th 1 · Cir.

Estate of Brudermann v. Commissioner 10 T.C. 560 · 1948

United States v. Brandon Montiel-Cortes 849 F.3d 221 · Cir.

Prabel v. Commissioner 91 T.C. 1101 · 1988

Estate of Egger v. Commissioner 89 T.C. 726 · 1987

Van Kalker v. Commissioner 81 T.C. 91 · 1983

Bruno v. Commissioner 71 T.C. 191 · 1978

Lay v. Commissioner 69 T.C. 421 · 1977

Cole v. Commissioner 64 T.C. 1091 · 1975

Hotel Equities Corp. v. Commissioner 65 T.C. 528 · 1975

Sandor v. Commissioner 62 T.C. 469 · 1974

Miller v. Commissioner 51 T.C. 755 · 1969

Sperapani v. Commissioner 42 T.C. 308 · 1964

Marquardt Corp. v. Commissioner 39 T.C. 443 · 1962

Grieb v. Commissioner 36 T.C. 156 · 1961

Oregon Pulp & Paper Co. v. Commissioner 34 T.C. 624 · 1960

Lewis v. Commissioner 33 T.C. 215 · 1959

Jackson v. Commissioner 9 T.C. 307 · 1947

Graham Flying Service v. Commissioner 8 T.C. 557 · 1947

Jacobs v. Commissioner 7 T.C. 1481 · 1946

Henry Van Hummell, Inc. v. Commissioner 3 T.C. 101 · 1944

Uni-Term Stevedoring Co. v. Commissioner 3 T.C. 917 · 1944

General Aniline & Film Corp. v. Commissioner 3 T.C. 1070 · 1944

Royal Highlanders v. Commissioner 1 T.C. 184 · 1942

Occidental Petroleum v. Wells Fargo 117 F.4th 628 · Cir.

United States v. Luciano Pascacio-Rodriguez 749 F.3d 353 · Cir.

United States v. Leland Schneider 905 F.3d 1088 · Cir.

City of Providence v. US Department of Justice 954 F.3d 23 · Cir.

United States v. Scott 954 F.3d 74 · Cir.

United States v. Scott 990 F.3d 94 · Cir.

United States v. Troy Brasby 61 F.4th 127 · Cir.