IRC Authority Graph

§3612

51 cases·5 followed·3 distinguished·4 questioned·4 overruled·35 cited—10% support

Statute Text — 26 U.S.C. §3612

Statute text not available for this section.

51 Citing Cases

QUEST. Zipora Klein, Petitioner · 2017

attorney certified petitioners' compliance with the resti- tution order "together with all statutory additions." In view ofour disposition, we need not decide whether this certification had any effect on the IRS' ability to im- pose interest and additions to tax on the restitution amount.

QUEST. Samuel Klein, Petitioner · 2017

attorney certified petitioners' compliance with the resti- tution order "together with all statutory additions." In view ofour disposition, we need not decide whether this certification had any effect on the IRS' ability to im- pose interest and additions to tax on the restitution amount.

John Hobart Zentmyer, Petitioner · 2017

Petitioner makes his views clear on the first page ofhis petition, wherein he states: [t]his Notice [ofdeficiency] shows an adjustment to a conclusion of law predicated on what appears to be Respondent's implication that in 1996 Petitioner received a certain amount ofsomething, and then claims that this adjustment resulted in a

United States v. Boal 534 F.3d 965 · Cir.
United States v. Bonnie Boal · Cir.
United States v. Michael J. Grasso, Jr. 381 F.3d 160 · Cir.
United States v. Michael Norwood 49 F.4th 189 · Cir.
Stewart v. Commissioner 66 T.C. 54 · 1976
Porter v. Commissioner 49 T.C. 207 · 1967
United States v. Phillips 50 F. App'x 303 · Cir.
United States v. May 568 F.3d 597 · Cir.
United States v. May · Cir.
Estate of Kelly v. Commissioner 31 T.C. 493 · 1958
Estate of Loeb v. Commissioner 29 T.C. 22 · 1957
Haywood Lumber & Mining Co. v. Commissioner 12 T.C. 735 · 1949
Roeser v. Commissioner 2 T.C. 298 · 1943
United States v. Ronald DiPietro · Cir.
Dana Ray Reynolds, Petitioner T.C. Memo. 2021-10 · 2021
Randy Alan Carpenter, Petitioner · 2019
Priscilla Ann Clues, Petitioner · 2015
Estate of Emanuel Trompeter, Deceased; Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polachek, Co-Executors, Petitioners 111 T.C. No. 2 · 1998
Estate of Trompeter v. Commissioner 111 T.C. 57 · 1998
Millsap v. Commissioner 91 T.C. 926 · 1988
Estate of Reynolds v. Commissioner 55 T.C. 172 · 1970
Estate of Marshall v. Commissioner 51 T.C. 696 · 1969
Hamar v. Commissioner 42 T.C. 867 · 1964
Estate of Leyman v. Commissioner 40 T.C. 100 · 1963
Gum Products, Inc. v. Commissioner 38 T.C. 700 · 1962
Muste v. Commissioner 35 T.C. 913 · 1961
Smith v. Commissioner 34 T.C. 1100 · 1960
Dwinnell & Co. v. Commissioner 33 T.C. 827 · 1960
Estate of Collino v. Commissioner 25 T.C. 1026 · 1956
United Mercantile Agencies, Inc. v. Commissioner 23 T.C. 1105 · 1955
Estate of Oei Tjong Swan v. Commissioner 24 T.C. 829 · 1955
Auerbach Shoe Co. v. Commissioner 21 T.C. 191 · 1953
O. Falk's Department Store, Inc. v. Commissioner 20 T.C. 56 · 1953
Estate of Derby v. Commissioner 20 T.C. 164 · 1953
Broadcast Measurement Bureau, Inc. v. Commissioner 16 T.C. 988 · 1951
Estate of Stockstrom v. Commissioner 14 T.C. 652 · 1950
Hirschman v. Commissioner 12 T.C. 1223 · 1949
Estate of Werbelovsky v. Commissioner 9 T.C. 689 · 1947
Oak Commercial Corp. v. Commissioner 9 T.C. 947 · 1947
Cesanelli v. Commissioner 8 T.C. 776 · 1947
Overton v. Commissioner 6 T.C. 304 · 1946
Wilson v. Commissioner 7 T.C. 395 · 1946
Downs v. Commissioner 7 T.C. 1053 · 1946
Estate of Cronin v. Commissioner 7 T.C. 1403 · 1946
Fleming v. Commissioner 3 T.C. 974 · 1944
United States v. Witham 648 F.3d 40 · Cir.
United States v. Yielding 657 F.3d 722 · Cir.
Andrew Stacy v. United States 70 F.4th 369 · Cir.