IRC Authority Graph

§3176

13 cases·2 followed·1 distinguished·10 cited—15% support

Statute Text — 26 U.S.C. §3176

Statute text not available for this section.

13 Citing Cases

Swallows Holding, Ltd., Petitioner 126 T.C. No. 6 · 2006

These returns were filed (a) after respondent had determined the deficiencies and prepared returns for petitioner under section 3176 of the Revised Statutes, as amended, and (b) after the petition and answer had been filed and the case was at issue before the Board, and only approximately two and one-half months prior to the hearing.

Swallows Holding, Ltd. v. Commissioner 126 T.C. 96 · 2006

These returns were filed (a) after respondent had determined the deficiencies and prepared returns for petitioner under section 3176 of the Revised Statutes, as amended, and (b) after the petition and answer had been filed and the case was at issue before the Board, and only approximately two and one-half months prior to the hearing.

Estate of Wilson v. Commissioner 2 T.C. 1059 · 1943
Millsap v. Commissioner 91 T.C. 926 · 1988
Estate of Leyman v. Commissioner 40 T.C. 100 · 1963
Estate of Young v. Commissioner 81 T.C. 879 · 1983
Estate of Reimer v. Commissioner 12 T.C. 913 · 1949
Wilson v. Commissioner 7 T.C. 395 · 1946
Greene Motor Co. v. Commissioner 5 T.C. 314 · 1945
Kellett v. Commissioner 5 T.C. 608 · 1945
C. R. Lindback Foundation v. Commissioner 4 T.C. 652 · 1945
Estate of Curie v. Commissioner 4 T.C. 1175 · 1945
Second Carey Trust v. Commissioner 2 T.C. 629 · 1943