§254

12 cases·1 followed·1 questioned·1 overruled·9 cited—8% support

Statute Text — 26 U.S.C. §254

Statute text not available for this section.

12 Citing Cases

Edwin L. Gage & Elaine R. Gage, Petitioners T.C. Memo. 2023-47 · 2023

§ 254l(f)(1)(B)(iv). Of that amount, around $126,000 was trebled principal and around $145,000 was trebled interest. Hawronsky, 105 T.C. at 96. We held in Hawronsky that “the treble damages penalty . . . serves a deterrent and a retributive function similar to a criminal fine” because the damages “amount has no demonstrated relationship to the cost

Augustin B. Jombo, Petitioner T.C. Memo. 2002-273 · 2002

3 This was ratified by the U.S. Senate, Oct. 22, 1969; ratification deposited, Nov. 24, 1969; entered into force for the United States, Dec. 24, 1969. - 10 - (d) dues and taxes on private income, including capital gains, having its source in the receiving State and capital taxes relating to investments made in commercial or finan

Gerald P. & Abbe L. Keane, Petitioner T.C. Memo. 1998-116 · 1998

254o(b)(1) (Supp. IV, 1981). Petitioner, believing he was not in default, filed a civil suit in the United States District Court for the District of Columbia against the Secretary of DHHS in Keane v. Bowen, Civil Action No. 86-02574-SS. In October 1987, petitioner reached a settlement with DHHS, and the case was dismissed. Under the terms of t

Consumers' Research v. FCC 109 F.4th 743 · Cir.

Hawronsky v. Commissioner 105 T.C. 94 · 1995

United States v. Garcia-Cartagena 953 F.3d 14 · Cir.

Linder v. Commissioner 68 T.C. 792 · 1977

Raizel Blumberger v. Ian Tilley 115 F. 4th 1113 · Cir.

New Jersey Primary Care Ass'n v. New Jersey Department of Human Services 722 F.3d 527 · Cir.

At&t, Inc. v. United States 629 F.3d 505 · Cir.

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.