§3780

12 cases·3 followed·1 limited·8 cited—25% support

Statute Text — 26 U.S.C. §3780

Statute text not available for this section.

12 Citing Cases

Ron Lykins, Inc., Petitioner 133 T.C. No. 5 · 2009

Subsection (c) provides that if the Commissioner determines that the amount applied, credited, or refunded with respect to an application for a tentative carry-back adjustment is in -excess of the overassessment properly attributable .

First Chicago Corp. v. Commissioner 80 T.C. 648 · 1983

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

Bouchey v. Commissioner 19 T.C. 1078 · 1953

Leuthesser v. Commissioner 18 T.C. 1112 · 1952

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

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

Fine v. Commissioner 70 T.C. 684 · 1978

Neri v. Commissioner 54 T.C. 767 · 1970

Riss & Co. v. Commissioner 45 T.C. 230 · 1965

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

Polachek v. Commissioner 22 T.C. 858 · 1954

§3780

12 Citing Cases

New cases, delivered.