§349

Alice Perkins & Fredrick Perkins, Petitioners · 2018

Congress likely assumed the Act would bring about the end ofthe reservation system, although the more direct goal was to promote assimilation. Hagen v. Utah, 510 U.S. 399, 424-25 (1994) (Blackmun, J., dissenting). - 9 - reservations ofthe Seneca Nation ofNew York Indians in the State ofNew York." S_e_e id. sec. 8, 24 Stat. at 391.

Caltex Oil Venture, Caltex Management Corporation, Tax Matters Partner, Petitioners 138 T.C. No. 2 · 2012

1920) (interpreting contract term that "well be commenced"). None ofthese sheds any light on the meaning of"ifdrilling ofthe well commences" (emphasis added) in section 461. 14Caltex also cites, to the same effect, 2 Walter Lee Summers, Oil and Gas, sec. 349 (1959), cited in Anderson v. Hess Corp., 733 F. Supp. 2d 1100, 1108 (continued...) - 21 - commenced" by certain preparatory acts, e.g., staking the location, digging a slush pit preparatory to drilling, and ordering a machine out to drill th

Caltex Oil Venture v. Commissioner 138 T.C. 18 · 2012

20) (interpreting contract term that “well be commenced”). None of these sheds any light on the meaning of “if drilling of the well commences” (emphasis added) in section 461. Caltex also cites, to the same effect, 2 Walter Lee Summers, Oil and Gas, sec. 349 (1959), cited in Anderson v. Hess Corp., 733 F. Supp. 2d 1100, 1108 (D. N.D. 2010), aff’d, 649 F.3d 891 (8th Cir. 2011). Where several things are to be done under a contract, and the money consideration to be paid is apportioned to each of t

Judith K. Guerra, a.k.a. Judith Harvey, Petitioners 110 T.C. No. 20 · 1998

FURTHER ORDERED that, in accordance with 11 USC Section 349(b)(1) and (2), any transfer avoided under Section 522, 544, 545, 547, 548, 549 or 724(a) of Title 11 or preserved under Section 510(c)(2), 522(i)(2) or 551 of Title 11 is reinstated; any lien voided under Section 506(d) of Title 11 is reinstated; and any order, judgment, or transfer ordered under Section 522(i)(1), 542, 550, or 553 of T

Guerra v. Commissioner 110 T.C. 271 · 1998

FURTHER ORDERED that, in accordance with 11 USC Section 349(b)(1) and (2), any transfer avoided under Section 522, 544, 545, 547, 548, 549 or 724(a) of Title 11 or preserved under Section 510(c)(2), 522(f)(2) or 551 of Title 11 is reinstated; any lien voided under Section 506(d) of Title 11 is reinstated; and any order, judgment, or transfer ordered under Section 522(f)(1), 542, 550, or 553 of T

Kolari v. New York-Presbyterian Hospital 455 F.3d 118 · Cir.

DiCarlo v. St. Mary Hospital 530 F.3d 255 · Cir.

DiCarlo v. St Mary Hosp · Cir.

Kolari v. New York-Presbyterian Hospital 455 F.3d 118 · Cir.

Florida Peach Corp. v. Commissioner 90 T.C. 678 · 1988

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

Furstenberg v. Commissioner 83 T.C. 755 · 1984

Estate of Vriniotis v. Commissioner 79 T.C. 298 · 1982

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

14 Citing Cases