§2410

28 cases·7 followed·2 distinguished·1 criticized·5 overruled·13 cited25% support

Statute text not available for this section.

28 Citing Cases

Follum v. United States, 83 AFTR 2d 99-1622, 99-1 USTC par. 50,395 (W.D.N.Y. 1999), affd. without published opinion 199 F.3d 1322 (2d Cir. 1999). The District Court held that it lacked jurisdiction to consider petitioner’s statute of limitations challenge to his tax liability because it was a challenge to the liability that would properl

Larry E. Tucker, Petitioner 135 T.C. No. 6 · 2010

section 2410 in Federal District Court, the Government will be represented not by the IRS attorneys in" the office of Chief Counsel but by the Department of Justice, pursuant to 28 U .S .C . section 516 . If the Department of Justice concludes that the lien is . not valid, then there is no apparent basis-for arguing that the Government is bound by

Jerry D. Criner, Petitioner T.C. Memo. 2003-328 · 2003

Generally, the Federal District Courts have jurisdiction over any civil action arising under any Act of Congress providing for internal revenue. 28 U.S.C. sec. 1340 (2000). 10Petitioner’s argument on this point is erroneous as a matter of Oklahoma State law because the concept of nominee ownership is recognized thereunder. When le

Jose A. Perez, Petitioner T.C. Memo. 2002-274 · 2002

On May 7, 2001, petitioner filed his petition in the instant case. In the District Court case, petitioner argued that the lien at issue was invalid because: (1) Respondent had not properly assessed his tax liabilities for 1984, 1985, 1986, and 1987; (2) even if the assessments had been made, he did not receive notice thereof; (3) no n

Hannon v. City of Newton 744 F.3d 759 · Cir.
Hussain v. Boston Old Colony Insurance 311 F.3d 623 · Cir.
Lewis v. Hunt 492 F.3d 565 · Cir.
Securities & Exchange Commission v. Credit Bancorp, Ltd. 297 F.3d 127 · Cir.
Securities And Exchange Commission v. Credit Bancorp, Ltd. 297 F.3d 127 · Cir.
Macklin, Orville v. United States · Cir.
Orville MacKlin v. United States 300 F.3d 814 · Cir.
Perez v. United States 312 F.3d 191 · Cir.
Johansen v. United States 506 F.3d 65 · Cir.
EC Term of Years Trust v. United States 434 F.3d 807 · Cir.
Leathers v. Leathers 856 F.3d 729 · Cir.
Grable & Sons Metal Products, Inc. v. Darue Engineering & Manufacturing 377 F.3d 592 · Cir.
Moco Investments, Inc. v. United States 362 F. App'x 305 · Cir.
Moco Investments, Inc. v. United States 362 F. App'x 305 · Cir.
Tucker v. Commissioner 135 T.C. 114 · 2010
Elias v. Commissioner 100 T.C. 510 · 1993
United States v. Luciano Pascacio-Rodriguez 749 F.3d 353 · Cir.
Spotts v. United States · Cir.
Arlin Geophysical Company v. United States 946 F.3d 1234 · Cir.
Aziz v. Alcolac, Inc. 658 F.3d 388 · Cir.
Sandra L. Craft, Plaintiff-Appellee/cross-Appellant v. United States of America, Acting Through the Commissioner of Internal Revenue, Defendant-Appellant/cross-Appellee 233 F.3d 358 · Cir.
Peggy Ann Schaefer Spotts v. United States 429 F.3d 248 · Cir.
George J. Kenney v. United States of America, and Ticor Title Co. Of California, Defendant-Counter-Claimant. George J. Kenney v. United States of America, and Ticor Title Co. Of California, Defendant-Counter-Claimant. George J. Kenney v. United States of America, and Ticor Title Co. Of California First Select Inc. Eskanos & Adler, Pc, George J. Kenney v. United States of America, and Ticor Title Co. Of California First Select Inc. Eskanos & Adler, Pc 458 F.3d 1025 · Cir.
Franklin v. United States 49 F.4th 429 · Cir.

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