IRC Authority Graph

§294

152 cases·36 followed·9 distinguished·2 questioned·2 criticized·1 overruled·102 cited—24% support

Statute Text — 26 U.S.C. §294

Statute text not available for this section.

152 Citing Cases

Terry K. Shockley, Transferee, Petitioner · 2016

1960) (citing as authority section 294 ofthe Internal Revenue Code of 1939, predecessor ofsections 6601, 6651(c), and 6654(a)); Estate ofStein v.

Abdalla Mohamed, Petitioner · 2013

87, 91 (1959)(addressing an addition to tax imposed by section 294(d)(2) ofthe 1939 Internal Revenue Code for substantial underestimation oftax).

Rictor v. Commissioner 26 T.C. 913 · 1956
Porter v. Commissioner 88 T.C. 548 · 1987
Durovic v. Commissioner 84 T.C. 101 · 1985
Zongker v. Commissioner 39 T.C. 1046 · 1963
Cooper v. Commissioner 39 T.C. 253 · 1962
Farber v. Commissioner 36 T.C. 1142 · 1961
Estate of Starr v. Commissioner 30 T.C. 856 · 1958
Hickman v. Commissioner 29 T.C. 864 · 1958
Lamar v. Commissioner 28 T.C. 598 · 1957
Steiner v. Commissioner 25 T.C. 26 · 1955
Reffett v. Commissioner 39 T.C. 869 · 1963
Estate of Hays v. Commissioner 27 T.C. 358 · 1956
Delsanter v. Commissioner 28 T.C. 845 · 1957
Sidles v. Commissioner 19 T.C. 1114 · 1953
Sandra K. Shockley, Transferee, Petitioner · 2015
Durovic v. Commissioner 54 T.C. 1364 · 1970
Sunbrock v. Commissioner 48 T.C. 55 · 1967
Farber v. Commissioner 43 T.C. 407 · 1965
Martin v. Commissioner 44 T.C. 731 · 1965
Parsons v. Commissioner 43 T.C. 378 · 1964
Benes v. Commissioner 42 T.C. 358 · 1964
Lowery v. Commissioner 39 T.C. 959 · 1963
Estate of Adame v. Commissioner 37 T.C. 807 · 1962
Cisler v. Commissioner 39 T.C. 458 · 1962
Estate of Roe v. Commissioner 36 T.C. 939 · 1961
Sherlock v. Commissioner 34 T.C. 522 · 1960
England v. Commissioner 34 T.C. 617 · 1960
Kasey v. Commissioner 33 T.C. 656 · 1960
Bryan v. Commissioner 32 T.C. 104 · 1959
Heuer v. Commissioner 32 T.C. 947 · 1959
Naples v. Commissioner 32 T.C. 1090 · 1959
Boatman v. Commissioner 32 T.C. 1188 · 1959
Stout v. Commissioner 31 T.C. 1199 · 1959
Parks v. Commissioner 33 T.C. 298 · 1959
Smith v. Commissioner 33 T.C. 465 · 1959
Shippen v. Commissioner 30 T.C. 716 · 1958
Irby v. Commissioner 30 T.C. 1166 · 1958
Voloudakis v. Commissioner 29 T.C. 1101 · 1958
Spiesman v. Commissioner 28 T.C. 567 · 1957
Marbut v. Commissioner 28 T.C. 687 · 1957
Garsaud v. Commissioner 28 T.C. 1086 · 1957
Estate of Barrios v. Commissioner 29 T.C. 378 · 1957
Ford v. Commissioner 29 T.C. 499 · 1957
Potter v. Commissioner 27 T.C. 200 · 1956
Acker v. Commissioner 26 T.C. 107 · 1956
Lias v. Commissioner 24 T.C. 280 · 1955
Fuller v. Commissioner 20 T.C. 308 · 1953
Bouche v. Commissioner 18 T.C. 144 · 1952
Virginia Duncan v. Rob Bonta · Cir.
United States v. Finley Hilliard 798 F.3d 296 · Cir.
Shockley Holdings, Limited Partnership, Transferee, Petitioner · 2015
Terry K. Shockley, Transferee, Petitioner · 2015
Baptiste v. Commissioner 100 T.C. 252 · 1993
Howell v. Commissioner 77 T.C. 916 · 1981
Estate of Beck v. Commissioner 56 T.C. 297 · 1971
Schellenbarg v. Commissioner 31 T.C. 1269 · 1969
Bushnell v. Commissioner 49 T.C. 296 · 1967
Gemma v. Commissioner 46 T.C. 821 · 1966
Kaplan v. Commissioner 43 T.C. 580 · 1965
Estate of Leyman v. Commissioner 40 T.C. 100 · 1963
Peckham v. Commissioner 40 T.C. 315 · 1963
Falk v. Commissioner 37 T.C. 1078 · 1962
Estate of Scharf v. Commissioner 38 T.C. 15 · 1962
Carty v. Commissioner 38 T.C. 46 · 1962
Hollman v. Commissioner 38 T.C. 251 · 1962
de Baca v. Commissioner 38 T.C. 609 · 1962
Estate of Pachella v. Commissioner 37 T.C. 347 · 1961
Jaglom v. Commissioner 36 T.C. 126 · 1961
Riley v. Commissioner 35 T.C. 848 · 1961
Muste v. Commissioner 35 T.C. 913 · 1961
Braude v. Commissioner 35 T.C. 1158 · 1961
Sharp v. Commissioner 35 T.C. 1168 · 1961
Searl v. Commissioner 35 T.C. 1217 · 1961
Crowley v. Commissioner 34 T.C. 333 · 1960
Estate of Bryan v. Commissioner 34 T.C. 501 · 1960
O'Donohue v. Commissioner 33 T.C. 698 · 1960
Finley v. Commissioner 33 T.C. 753 · 1960
Coady v. Commissioner 33 T.C. 771 · 1960
Souza v. Commissioner 33 T.C. 817 · 1960
Jarvis v. Commissioner 32 T.C. 173 · 1959
Johnson v. Commissioner 32 T.C. 257 · 1959
Elliott v. Commissioner 32 T.C. 283 · 1959
de Canizares v. Commissioner 32 T.C. 345 · 1959
Heman v. Commissioner 32 T.C. 479 · 1959
Draper v. Commissioner 32 T.C. 545 · 1959
Sutherland v. Commissioner 32 T.C. 862 · 1959
Jacobson v. Commissioner 32 T.C. 893 · 1959
Mayock v. Commissioner 32 T.C. 966 · 1959
Spitaleri v. Commissioner 32 T.C. 988 · 1959
Daehler v. Commissioner 31 T.C. 722 · 1959
Bratton v. Commissioner 31 T.C. 891 · 1959
Bauschard v. Commissioner 31 T.C. 910 · 1959
Seibold v. Commissioner 31 T.C. 1017 · 1959
Cooper v. Commissioner 31 T.C. 1155 · 1959
Patrick v. Commissioner 31 T.C. 1175 · 1959
Atkinson v. Commissioner 31 T.C. 1241 · 1959
Wing v. Commissioner 33 T.C. 110 · 1959
Zivnuska v. Commissioner 33 T.C. 226 · 1959
Harkins v. Commissioner 33 T.C. 365 · 1959
Rechner v. Commissioner 30 T.C. 186 · 1958
Schultz v. Commissioner 30 T.C. 256 · 1958
Bogley v. Commissioner 30 T.C. 452 · 1958
Morris v. Commissioner 30 T.C. 928 · 1958
Payne v. Commissioner 30 T.C. 1044 · 1958
Heard v. Commissioner 30 T.C. 1093 · 1958
F. E. McGillick Co. v. Commissioner 30 T.C. 1130 · 1958
Ducros v. Commissioner 30 T.C. 1337 · 1958
Arheit v. Commissioner 31 T.C. 46 · 1958
King v. Commissioner 31 T.C. 108 · 1958
Vise v. Commissioner 31 T.C. 220 · 1958
Arata v. Commissioner 31 T.C. 346 · 1958
Pigman v. Commissioner 31 T.C. 356 · 1958
Frankenstein v. Commissioner 31 T.C. 431 · 1958
Ehrlich v. Commissioner 31 T.C. 536 · 1958
Culley v. Commissioner 29 T.C. 1076 · 1958
McMurtry v. Commissioner 29 T.C. 1091 · 1958
Shahadi v. Commissioner 29 T.C. 1157 · 1958
Lynch v. Commissioner 29 T.C. 1174 · 1958
Myers v. Commissioner 28 T.C. 12 · 1957
Remer v. Commissioner 28 T.C. 85 · 1957
Kaltreider v. Commissioner 28 T.C. 121 · 1957
Courtney v. Commissioner 28 T.C. 658 · 1957
Abbott v. Commissioner 28 T.C. 795 · 1957
Dab v. Commissioner 28 T.C. 933 · 1957
Speicher v. Commissioner 28 T.C. 938 · 1957
Picard v. Commissioner 28 T.C. 955 · 1957
Beus v. Commissioner 28 T.C. 1133 · 1957
Romer v. Commissioner 28 T.C. 1228 · 1957
Kilborn v. Commissioner 29 T.C. 102 · 1957
Buckley v. Commissioner 29 T.C. 455 · 1957
Cooper v. Commissioner 25 T.C. 894 · 1956
Glowinski v. Commissioner 25 T.C. 934 · 1956
Maloney v. Commissioner 25 T.C. 1219 · 1956
Patchen v. Commissioner 27 T.C. 592 · 1956
Lane v. Commissioner 26 T.C. 405 · 1956
Maxcy v. Commissioner 26 T.C. 526 · 1956
Maxey v. Commissioner 26 T.C. 992 · 1956
Joyce v. Commissioner 25 T.C. 13 · 1955
Fischer v. Commissioner 25 T.C. 102 · 1955
LeVine v. Commissioner 24 T.C. 147 · 1955
Nemmo v. Commissioner 24 T.C. 583 · 1955
Cohen v. Commissioner 24 T.C. 957 · 1955
Hartley v. Commissioner 23 T.C. 353 · 1954
Hartley v. Commissioner 23 T.C. 564 · 1954
Newsom v. Commissioner 22 T.C. 225 · 1954
Smith v. Commissioner 20 T.C. 663 · 1953
Sherwood v. Commissioner 20 T.C. 733 · 1953
Stephan v. Commissioner 16 T.C. 1157 · 1951
Felix v. Commissioner 12 T.C. 933 · 1949
United States v. Scott 990 F.3d 94 · Cir.