§322

Daniel & Reizel Stern, Petitioner T.C. Memo. 2012-204 · 2012

sec. 1433 (2006) (permitting aparent who is a citizen ofthe United States to apply for naturalization on behalfofa child born outside ofthe United States who has not acquired citizenship automatically under INA sec. 320, 8 U.S.C. sec. 1431 (2006)(relating to children born outside ofthe United States and residing permanently in th

Estate of Wayne C. Bongard, Deceased; James A. Bernards, Personal Representative, Petitioners 124 T.C. No. 8 · 2005

322B.155 in effect in 1996 generally provided voting rights for any class of membership units, whether or not the articles of organization provided such units voting rights, only if the rights or interests attached to that class could be affected by a proposed change. - 13 - governance, 80,860 class A financial, 727,738 class B governance, an

Robert & Martha Emanuel, Petitioner · 2002

eficial to the general health of an individual, such as an expenditure for a vacation, is not an expenditure for medical care. Sec. 1.213-1(e)(1)(ii), 3 Congress added sec. 213(d)(11) to the Health Insurance Portability Act of 1996, Pub. L. 104-191, sec. 322(b)(2)(C), 110 Stat. 2061-2062, effective for tax years beginning after Dec. 31, 1996. - 6 - Income Tax Regs. Expenses paid for transportation primarily for and essential to the rendition of the medical care are expenses paid for medical care

Robert & Martha Emanuel, Petitioner · 2002

eficial to the general health of an individual, such as an expenditure for a vacation, is not an expenditure for medical care. Sec. 1.213-1(e)(1)(ii), 3 Congress added sec. 213(d)(11) to the Health Insurance Portability Act of 1996, Pub. L. 104-191, sec. 322(b)(2)(C), 110 Stat. 2061-2062, effective for tax years beginning after Dec. 31, 1996. - 6 - Income Tax Regs. Expenses paid for transportation primarily for and essential to the rendition of the medical care are expenses paid for medical care

Robert E. Signom, II & Lola Signom, Petitioners T.C. Memo. 2000-175 · 2000

322.02 (Anderson 1998); Montgomery County, Ohio, Resolution 80-2479 (Dec. 30, 1980); and (2) a fee imposed by Montgomery County with respect to the respective transfers of those properties that in this case was equal to $1 for each $1,000 of those respective values, see Ohio Rev. Code Ann. sec. 319.202(C) and 319.54(F)(3) (Anderson 1998). (We

Estate of Betty Pace Miller, Deceased; Jerry D. Walker, Independent Executor, Petitioners T.C. Memo. 1998-416 · 1998

In 1987, the Texas legislature enacted Texas Probate Code section 322A, which provided for the apportionment of estate and inheritance taxes for Texas residents.

Ronald C. Bachner, Petitioner 109 T.C. No. 7 · 1997

generic definition of 'overpayment' is in reference to section 322 of the Internal Revenue Code of 1939.

Bachner v. Commissioner 109 T.C. 125 · 1997

generic definition of ‘overpayment’ is in reference to section 322 of the Internal Revenue Code of 1939.

Claremont Waste Manufacturing Co. v. Commissioner 24 T.C. 1087 · 1955

Central Outdoor Advertising Co. v. Commissioner 22 T.C. 549 · 1954

Saigh v. Commissioner 36 T.C. 395 · 1961

Schenley Industries, Inc. v. Commissioner 42 T.C. 129 · 1964

Roschuni v. Commissioner 44 T.C. 80 · 1965

Dale Distributing Co. v. Commissioner 29 T.C. 799 · 1958

Davis v. Commissioner 29 T.C. 878 · 1958

Eisenstadt Manufacturing Co. v. Commissioner 28 T.C. 221 · 1957

Glenshaw Glass Co. v. Commissioner 25 T.C. 1178 · 1956

Martin Weiner Corp. v. Commissioner 26 T.C. 128 · 1956

H. Fendrich, Inc. v. Commissioner 25 T.C. 262 · 1955

Southern Sportswear Co. v. Commissioner 10 T.C. 402 · 1948

Sandra K. Shockley, Transferee, Petitioner · 2015

Shockley Holdings, Limited Partnership, Transferee, Petitioner · 2015

Terry K. Shockley, Transferee, Petitioner · 2015

Ron Lykins, Inc. v. Commissioner 133 T.C. 87 · 2009

Estate of Mueller v. Commissioner 101 T.C. 551 · 1993

Estate of Baumgardner v. Commissioner 85 T.C. 445 · 1985

Pesch v. Commissioner 78 T.C. 100 · 1982

Roy H. Park Broadcasting, Inc. v. Commissioner 78 T.C. 1093 · 1982

Midland Mortgage Co. v. Commissioner 73 T.C. 902 · 1980

Hollie v. Commissioner 73 T.C. 1198 · 1980

William J. v. Commissioner 71 T.C. 456 · 1978

Davis v. Commissioner 69 T.C. 814 · 1978

Goldstone v. Commissioner 65 T.C. 113 · 1975

Hosking v. Commissioner 62 T.C. 635 · 1974

Estate of Stamos v. Commissioner 55 T.C. 468 · 1970

Overland Corp. v. Commissioner 42 T.C. 26 · 1964

Estate of Lambert v. Commissioner 39 T.C. 954 · 1963

General Instrument Corp. v. Commissioner 35 T.C. 803 · 1961

Gillette Co. v. Commissioner 37 T.C. 496 · 1961

Steel Improvement & Forge Co. v. Commissioner 36 T.C. 265 · 1961

Air Preheater Corp. v. Commissioner 36 T.C. 982 · 1961

Overland Corp. v. Commissioner 34 T.C. 1001 · 1960

Ciba Pharmaceutical Products, Inc. v. Commissioner 35 T.C. 337 · 1960

May Broadcasting Co. v. Commissioner 33 T.C. 1007 · 1960

H. J. Heinz Co. v. Commissioner 32 T.C. 22 · 1959

Hewitt-Robins Inc. v. Commissioner 32 T.C. 60 · 1959

Ambassador Hotel Co. of Los Angeles v. Commissioner 32 T.C. 208 · 1959

Draper v. Commissioner 32 T.C. 545 · 1959

Merrimac Hat Corp. v. Commissioner 32 T.C. 1082 · 1959

Fleming v. Commissioner 33 T.C. 336 · 1959

Dixie Portland Flour Co. v. Commissioner 31 T.C. 641 · 1958

Headline Publications, Inc. v. Commissioner 28 T.C. 1263 · 1957

Burwell Motor Co. v. Commissioner 29 T.C. 224 · 1957

Feature Publications, Inc. v. Commissioner 29 T.C. 313 · 1957

Wilmington Gasoline Corp. v. Commissioner 27 T.C. 500 · 1956

Standard Hosiery Mills, Inc. v. Commissioner 27 T.C. 525 · 1956

Peters v. Commissioner 26 T.C. 270 · 1956

Utility Appliance Corp. v. Commissioner 26 T.C. 366 · 1956

Brown Paper Mill Co. v. Commissioner 23 T.C. 47 · 1954

Lewis v. Commissioner 23 T.C. 538 · 1954

Martin Weiner Corp. v. Commissioner 21 T.C. 470 · 1954

Rockford Screw Products Co. v. Commissioner 21 T.C. 834 · 1954

General Lead Batteries Co. v. Commissioner 20 T.C. 685 · 1953

Barry-Wehmiller Machinery Co. v. Commissioner 20 T.C. 705 · 1953

Lockhart Creamery v. Commissioner 17 T.C. 1123 · 1952

Beamsley v. Commissioner 18 T.C. 988 · 1952

MacDonald v. Commissioner 17 T.C. 934 · 1951

Mutual Lumber Co. v. Commissioner 16 T.C. 370 · 1951

H. E. Harman Coal Corp. v. Commissioner 16 T.C. 787 · 1951

Estate of Meyer v. Commissioner 15 T.C. 850 · 1950

Theriot v. Commissioner 15 T.C. 912 · 1950

Keefe v. Commissioner 15 T.C. 947 · 1950

Ellis v. Commissioner 14 T.C. 484 · 1950

Pleasant Valley Wine Co. v. Commissioner 14 T.C. 519 · 1950

Estate of Showers v. Commissioner 14 T.C. 902 · 1950

Goodan v. Commissioner 12 T.C. 817 · 1949

Texas Co. (Caribbean) Ltd. v. Commissioner 12 T.C. 925 · 1949

Sommerfeld Machine Co. v. Commissioner 11 T.C. 86 · 1948

National Butane Gas Co. v. Commissioner 11 T.C. 593 · 1948

Ruud Manufacturing Co. v. Commissioner 10 T.C. 14 · 1948

Ideal Packing Co. v. Commissioner 9 T.C. 346 · 1947

Estate of Budlong v. Commissioner 8 T.C. 284 · 1947

American Coast Line, Inc. v. Commissioner 6 T.C. 67 · 1946

Lederman v. Commissioner 6 T.C. 991 · 1946

Rhode Island Hospital Trust Co. v. Commissioner 7 T.C. 211 · 1946

East Texas Motor Freight Lines v. Commissioner 7 T.C. 579 · 1946

Stimson Mill Co. v. Commissioner 7 T.C. 1065 · 1946

Blum Folding Paper Box Co. v. Commissioner 4 T.C. 795 · 1945

Uni-Term Stevedoring Co. v. Commissioner 3 T.C. 917 · 1944

Pioneer Parachute Co. v. Commissioner 4 T.C. 27 · 1944

Estate of Field v. Commissioner 2 T.C. 21 · 1943

Scott v. Commissioner 2 T.C. 726 · 1943

Pacific Metals Corp. v. Commissioner 1 T.C. 1028 · 1943

Textron Inc. v. Commissioner of IRS 336 F.3d 26 · Cir.

Odes Ho Kim v. Dome Entertainment Center, Inc. 748 F.3d 647 · Cir.

Chong Kim v. Odes Ho Kim · Cir.

Malachinski, Leon S. v. CIR · Cir.

Wallace v. Rogers 513 F.3d 212 · Cir.

Pitman Farms v. Kuehl Poultry, LLC 48 F.4th 866 · Cir.

99 Citing Cases

New cases, delivered.