§252

Alexander Gertsburg & Inna Gertsburg, Petitioners T.C. Memo. 2025-127 · 2025

§ 252(i) (“A local exchange carrier shall make available any interconnection, service, or network element provided under an agreement approved under this section to which it is a party to any other requesting telecommunications carrier upon the same terms and conditions as those provided in the agreement.”). But this still does not account for good

Joseph D. Specking, Petitioner 117 T.C. No. 9 · 2001

ommonwealth of Puerto Rico and the possessions of the United States” (emphasis added), and Code sec. 168(h)(4)(A)(ii): “For purposes of clause (i), the United States, each State, and each possession of the United States” (emphasis added)); TRA 1986 sec. 252, 100 Stat. 2189, 2199, adding Code sec. 42 (Code sec. 42(h)(7)(B): “The term ‘State’ includes a possession of the United States” (emphasis added)); TRA 1986 sec. 1301(a), 100 Stat. 2602, 2603, amending Code sec. 103 (Code sec. 103(c)(2): “The

Eric N. Umbach, Petitioner 117 T.C. No. 9 · 2001

ommonwealth of Puerto Rico and the possessions of the United States” (emphasis added), and Code sec. 168(h)(4)(A)(ii): “For purposes of clause (i), the United States, each State, and each possession of the United States” (emphasis added)); TRA 1986 sec. 252, 100 Stat. 2189, 2199, adding Code sec. 42 (Code sec. 42(h)(7)(B): “The term ‘State’ includes a possession of the United States” (emphasis added)); TRA 1986 sec. 1301(a), 100 Stat. 2602, 2603, amending Code sec. 103 (Code sec. 103(c)(2): “The

Paul Trans & Thuy Bich Dang, Petitioners T.C. Memo. 1999-233 · 1999

See also Voight v. Commissioner, 68 T.C. 99 (1977), affd. per curiam 614 F.2d 94 (5th Cir. 1986); Andrews v. Robertson, 170 P. 1129 (Cal. 1918); Wolfert v. Guadagno, 20 P.2d 360 (Cal. Dist. Ct. App. 1933); Osborne, Handbook on the Law of Mortgages, sec. 252 (2d ed. 1970). The facts as established in this record are consistent with petitioners’ having transferred the Danville property to Haq subject to petitioners’ mortgage on the property.6 Petitioners direct us to other irregularities and unexp

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Foil v. Commissioner 92 T.C. 376 · 1989

Estate of Hibbs v. Commissioner 16 T.C. 535 · 1951

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AMTAX Holdings 227, LLC v. CohnReznick LLP 136 F.4th 32 · Cir.

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Halliburton Co. v. Commissioner 100 T.C. 216 · 1993

Kingsford Co. v. Commissioner 41 T.C. 646 · 1964

Marsman v. Commissioner 18 T.C. 1 · 1952

AMTAX Holdings 227, LLC v. Tenants' Development II Corp. 15 F.4th 551 · Cir.

Michigan Bell Telephone Co. v. Strand 305 F.3d 580 · Cir.

Michigan Bell Telephone Co. v. John G. Strand 305 F.3d 580 · Cir.

18 Citing Cases