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§365

14 cases·2 questioned·1 overruled·11 cited

Statute Text — 26 U.S.C. §365

Statute text not available for this section.

14 Citing Cases

Herb Vest, Petitioner · 2016

365(a)(8) (2012), petitioner timely filed his petitions in these three cases, which were consolidated for trial, briefing, and opinion. OPINION The Commissioner's determinations in a notice ofdeficiency are generally presumed correct, and the taxpayerbears the burden ofproving those determina- tions erroneous. Rule 142(a); Welch v. Helvering,

Herb Vest, Petitioner · 2016

365(a)(8) (2012), petitioner timely filed his petitions in these three cases, which were consolidated for trial, briefing, and opinion. OPINION The Commissioner's determinations in a notice ofdeficiency are generally presumed correct, and the taxpayerbears the burden ofproving those determina- tions erroneous. Rule 142(a); Welch v. Helvering,

Herb Vest, Petitioner · 2016

365(a)(8) (2012), petitioner timely filed his petitions in these three cases, which were consolidated for trial, briefing, and opinion. OPINION The Commissioner's determinations in a notice ofdeficiency are generally presumed correct, and the taxpayerbears the burden ofproving those determina- tions erroneous. Rule 142(a); Welch v. Helvering,

Estate of Marvin E. Greenfield, Deceased; Barbara Greenfield, Personal Representative; and Barbara Greenfield, Petitioners T.C. Memo. 2008-16 · 2008

section 365(d)(1): “In a case under chapter 7 of this title, if the [bankruptcy] trustee does not assume or reject an executory contract * * * of the debtor within 60 days after the order for relief * * * then such contract or lease is deemed rejected.” Under this statute, petitioners argue that the period of limitations extension for Form 872-A ex

Robert A. Sears v. Joseph H. Badami 734 F.3d 810 · Cir.
In Re Pillowtex · Cir.
In Re: Pillowtex, Inc. Duke Energy Royal, LLC v. Pillowtex Corporation 349 F.3d 711 · Cir.
Archer v. Commissioner 73 T.C. 963 · 1980
Estate of Castleberry v. Commissioner 68 T.C. 682 · 1977
Mallinckrodt v. Commissioner 2 T.C. 1128 · 1943
Ky. Emps. Ret. Sys. v. Seven Counties Servs., Inc. 901 F.3d 718 · Cir.
In Re: Hechinger Investment Company of Delaware, Inc., Debtor Baltimore County, Maryland Montgomery County, Maryland Prince George's County, Maryland State of Maryland v. Hechinger Liquidation Trust Patricia A. Staiano, Trustee State of Maryland, Baltimore County, Maryland, Montgomery County, Maryland, and Prince George's County, Maryland 335 F.3d 243 · Cir.
In Re LATAM Airlines Group S.A. · Cir.
IN RE: SANDRA TILLMAN V. LAWRENCE WARFIELD · Cir.