§348

13 cases·13 cited

Statute Text — 26 U.S.C. §348

Statute text not available for this section.

13 Citing Cases

Alice Perkins & Fredrick Perkins, Petitioners · 2018

348 (2012); Squire v. Capoeman, 351 U.S. 1, 3 (1956); Stevens v. Commissioner, 452 F.2d 741, 745 (9th Cir. 1971), aff'g in part, rev'g in part 54 T.C. 351 (1970) and 52 T.C. 330 (1969). Also at that time "all restrictions as to sale, incumbrance, or taxation ofsaid land * * * [were] removed." 25 U.S.C. sec. 349 (2012). Congress likely assumed

Joseph E. & Chantal M. Imarah, Petitioner T.C. Memo. 2008-137 · 2008

section 348(d) may have supported this result, the court found that the debtors' interpretation did not serve the intended purpose of the statute . Id . at 425 . The House and Senate reports accompanying the enactment of 11 U .S .C . section 348(d) stated that the section was intended to provide "`for special treatment of claims that arise during chapter 11 or 13 cases before the case is converted to a liquidation case .'" Id . (quoting S . Rept . 95-989, at 48 (1978) and H . Rept . 95-595, at 3

Rickard v. Commissioner 88 T.C. 188 · 1987

Cross v. Commissioner 83 T.C. 561 · 1984

Karmun v. Commissioner 82 T.C. 201 · 1984

Hoptowit v. Commissioner 78 T.C. 137 · 1982

Earl v. Commissioner 78 T.C. 1014 · 1982

Stevens v. Commissioner 54 T.C. 351 · 1970

Gandy v. United States 234 F.3d 281 · Cir.

Anders Knudsen v. Internal Revenue Service · Cir.

United States v. King Mountain Tobacco Company 899 F.3d 954 · Cir.

Perkins v. Commissioner 970 F.3d 148 · Cir.

Belnome v. Gonzales 137 F. App'x 434 · Cir.

§348

13 Citing Cases

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