IRC Authority Graph

§208

52 cases·5 followed·3 distinguished·1 overruled·43 cited—10% support

Statute Text — 26 U.S.C. §208

Statute text not available for this section.

52 Citing Cases

Charles D. Martin & Laura J. Martin, Petitioners · 2017

208(a), 64 Stat. at 541 (adding what is presently section 1402(a)). In doing so, Congress deemed these individuals entitled to benefits and the incidence ofthe self-employmenttax "based upon the receipt ofincome from labor, which old age, death, or disability would interrupt; and not upon the receipt ofincome from the investment ofcapital, whi

Medical Transportation Management Corporation, Petitioner 127 T.C. No. 7 · 2006

Section 6421 was added to the Code by section 208(c) of the Federal-Aid Highway Act of 1956, Pub.

Intermet Corporation & Subsidiaries, Petitioner 117 T.C. No. 13 · 2001

§208.1 to 208.23b (West 1986). During 1992, Lynchburg paid the aforementioned State taxes and interest to the State of Michigan following an audit of its 1986, 1987, and 1988 Michigan Single Business Tax returns. During 1992, Lynchburg paid the aforementioned interest to the Internal Revenue Service (the IRS) following an audit of petitioner’s cons

Shaver v. Siemens Corp. 670 F.3d 462 · Cir.
Tow v. Commissioner 36 T.C. 861 · 1961
Weil v. Commissioner 23 T.C. 424 · 1954
Estate of Seltzer v. Commissioner 10 T.C. 810 · 1948
Killam v. Commissioner 39 T.C. 680 · 1963
Pan-American Life Insurance v. Commissioner 24 T.C. 901 · 1955
Edwards v. HOVENSA, LLC 497 F.3d 355 · Cir.
Edwards v. Hovensa LLC · Cir.
Jose Martinez v. Merrick Garland 86 F.4th 561 · Cir.
Aufleger v. Commissioner 99 T.C. 109 · 1992
Gunther v. Commissioner 92 T.C. 39 · 1989
Prabel v. Commissioner 91 T.C. 1101 · 1988
Foster v. Commissioner 80 T.C. 34 · 1983
Doyle, Dane, Bernbach, Inc. v. Commissioner 79 T.C. 101 · 1982
Drucker v. Commissioner 79 T.C. 605 · 1982
Schubel v. Commissioner 77 T.C. 701 · 1981
Morris v. Commissioner 73 T.C. 285 · 1979
Estate of Lucas v. Commissioner 71 T.C. 838 · 1979
Estate of Ellsasser v. Commissioner 61 T.C. 241 · 1973
Lieberfarb v. Commissioner 60 T.C. 350 · 1973
Chartier Real Estate Co. v. Commissioner 52 T.C. 346 · 1969
Forrester v. Commissioner 49 T.C. 499 · 1968
Haserot v. Commissioner 46 T.C. 864 · 1966
Wood v. Commissioner 16 T.C. 213 · 1951
Barnes Transportation Co. v. Commissioner 14 T.C. 123 · 1950
Weir v. Commissioner 10 T.C. 996 · 1948
Federal Laboratories, Inc. v. Commissioner 8 T.C. 1150 · 1947
Rissman v. Commissioner 6 T.C. 1105 · 1946
C. P. A. Co. v. Commissioner 7 T.C. 912 · 1946
Al Otro Lado v. Alejandro Mayorkas 138 F.4th 1102 · Cir.
Al Otro Lado v. Kristi Noem · Cir.
Joseph v. Holder 579 F.3d 827 · Cir.
Denis v. Attorney General of the United States 633 F.3d 201 · Cir.
Robert Bautista v. Atty Gen USA · Cir.
Roome Joseph v. Eric Holder, Jr. · Cir.
United States v. Orellana 405 F.3d 360 · Cir.
Wal-Mart Puerto Rico, Inc. v. Zaragoza-Gomez 834 F.3d 110 · Cir.
United States v. Leland Schneider 905 F.3d 1088 · Cir.
United States v. James Miller 953 F.3d 1095 · Cir.
United States v. Scott 954 F.3d 74 · Cir.
United States v. Scott 990 F.3d 94 · Cir.
Gill v. OPM · Cir.
Massachusetts v. United States Department of Health & Human Services 682 F.3d 1 · Cir.
United States v. Troy Brasby 61 F.4th 127 · Cir.
Vamusa Kosh Ishmael v. Attorney General United States · Cir.
Vamusa Kosh Ishmael v. Attorney General United States · Cir.
Vamusa Kosh Ishmael v. Attorney General United States 77 F.4th 175 · Cir.
Vamusa Kosh Ishmael v. Attorney General United States · Cir.
Carlos Inestroza-Tosta v. Attorney General United States of America 105 F.4th 499 · Cir.