§321

CRIT. Venture Funding, Ltd., Petitioner 110 T.C. No. 19 · 1998

We disagree with petitioner that it may deduct the claimed amount in 1988.

S. Byrne & Barbara S. Doyle, Petitioner T.C. Memo. 1997-396 · 1997

321 (West 1987). - 22 - agreement in this case qualifies as a "writing" under section 6229(b)(1)(B).14 In sum, we hold that Mr. Farley as the general partner was "authorized by the partnership in writing" within the meaning of section 6229(b)(1)(B) to execute a consent to extend the section 6229(a) period of limitations and, consequently, tha

Barrett Business Services, Inc., Petitioner 166 T.C. No. 7 · 2026 · T.C.

ferrals, economically disadvantaged youth, economically disadvantaged Vietnam-era veterans, SSI recipients, general assistance recipients, youth participating in cooperative education programs, and economically disadvantaged ex-convicts. Revenue Act § 321, 92 Stat. at 2831. The targeted groups in the 1996 enacted work opportunity tax credit program included individuals who were qualified IV-A recipients, qualified veterans, qualified ex-felons, high-risk youth, vocational rehabilitation referral

Daniel Cochran & Kelley Cochran, Petitioners 159 T.C. No. 4 · 2022

§ 1141(d)(1), which provides that a bankruptcy court order confirming a debtor’s chapter 11 bankruptcy plan generally acts to discharge the debtor from any debt that arose before the date of the confirmation.

O'Donnabhain v. Commissioner 134 T.C. 34 · 2010

321(g)(1)(B) and (h)(2) (2006) and in the definitions of “radiologic procedure” and “radiologic equipment” in 42 U.S.C. sec. 10003(2) and (3) (2006). They appear in their verb forms in 42 U.S.C. sec. 247d-6d(i)(7)(A) (2006) (defining “qualified pandemic or epidemic product”) and 21 U.S.C. sec. 343(r)(6) (2006) (restricting statements about die

Lois E. Ordlock, Petitioner 126 T.C. No. 4 · 2006

321 (1997), of the community property laws exclusion for section 6015(a) included much the same language as former section 6013(e)(2)(A). However, the Senate amendment, RRA 1998, H.R. 2676, 105th Cong., 2d Sess. sec. 3201 (1998), and the adopted version of H.R. 2676 in RRA 1998, sec. 3201, eliminates the language modifying the word “determinat

Ordlock v. Commissioner 126 T.C. 47 · 2006

321 (1997), of the community property laws exclusion for section 6015(a) included much the same language as former section 6013(e)(2)(A). However, the Senate amendment, rra 1998, H.R. 2676, 105th Cong., 2d Sess. sec. 3201 (1998), and the adopted version of H.R. 2676 in RRA 1998 sec. 3201, eliminates the language modifying the word “determinati

Tucker v. Commissioner 135 T.C. 114 · 2010

Garber Industries Holding Co., Inc., Petitioner 124 T.C. No. 1 · 2005

Garber Industries Holding Co. v. Commissioner 124 T.C. 1 · 2005

Berry Petroleum Co. v. Commissioner 104 T.C. 584 · 1995

Centel Communications Co. v. Commissioner 92 T.C. 612 · 1989

Pagel, Inc. v. Commissioner 91 T.C. 200 · 1988

Metallics Recycling Co. v. Commissioner 79 T.C. 730 · 1982

Carson v. Commissioner 71 T.C. 252 · 1978

C. Blake McDowell, Inc. v. Commissioner 67 T.C. 1043 · 1977

Dawson v. Commissioner 59 T.C. 264 · 1972

Mooneyhan v. Commissioner 47 T.C. 693 · 1967

United States v. Laboy-Torres 553 F.3d 715 · Cir.

Liberty Life Assur. Co. of Boston v. Gilbert 507 F.3d 952 · Cir.

Igartua-De-La-Rosa v. United States 417 F.3d 145 · Cir.

NRDC v. US FDA · Cir.

Brown & Williamson v. FDA · Cir.

Liberty Life v. Gilbert · Cir.

Blackhawk v. Pennsylvania 381 F.3d 202 · Cir.

Bobb v. Atty Gen USA · Cir.

United States v. Marco Laboy-Torres · Cir.

Agustin Valenzuela Gallardo v. William Barr 968 F.3d 1053 · Cir.

United States v. Gas Pipe 997 F.3d 231 · Cir.

Silva v. Garland 27 F.4th 95 · Cir.

Nutritional Health Alliance v. Food & Drug Administration 318 F.3d 92 · Cir.

Nutritional Health Alliance v. Food And Drug Administration 318 F.3d 92 · Cir.

Dennis L. Blackhawk v. Commonwealth of Pennsylvania Pennsylvania Game Commission Vernon Ross, Director Thomas R. Littwin, Law Enf. Director Frederick Merluzzi, Enf. Officer Barry Hambley David E. Overcash, in Their Individual and Official Capacities Vernon Ross Thomas Littwin David E. Overcash, Dennis L. Blackhawk v. Commonwealth of Pennsylvania Pennsylvania Game Commission Vernon Ross, Director Thomas R. Littwin, Law Enf. Director Frederick Merluzzi, Enf. Officer Barry Hambley David E. Overcash, in Their Individual and Official Capacities 381 F.3d 202 · Cir.

United States v. Roger Pace 48 F.4th 741 · Cir.

Igartúa-De La Rosa v. United States 386 F.3d 313 · Cir.

United States v. Richard Marschall 82 F.4th 774 · Cir.

36 Citing Cases