§253

9 cases·1 questioned·2 overruled·6 cited

Statute Text — 26 U.S.C. §253

Statute text not available for this section.

9 Citing Cases

Estate of Miriam M. Warne, Deceased, William R. Warne and Thomas H. Warne, Co-Executors, Petitioners T.C. Memo. 2021-17 · 2021

253 (2021), as a benchmark. Mr. Schwab claims that section 253 allows shareholders with 90% control or more to freeze out minority shareholders. - 31 - [*31] Schwab sees this possibility of litigation as a source of significant expense for the majority interest holder. Nothing in the record indicates that Warne family members who own minority

Terry Duane & Joyce Engel Beall, Petitioner T.C. Memo. 1998-82 · 1998

Therefore, the fact that petitioners did not apply for a homeowners' exemption on 20 The Point is of little significance, given that their actions - 23 - were consistent with California's homeowners' exemption procedures. In regard to the driver's license and the voter registrations, petitioners acquired 20 The Point on August 3

TCG New York, Inc. v. City of White Plains 305 F.3d 67 · Cir.

Tcg New York, Inc. v. City Of White Plains 305 F.3d 67 · Cir.

Skolnik v. Commissioner 55 T.C. 1055 · 1971

Smith v. Commissioner 83 T.C. 702 · 1984

Estate of Pfohl v. Commissioner 70 T.C. 630 · 1978

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

Institute for Free Speech v. Johnson · Cir.