§3801

Chicago Baseball Holdings, LLC, Northside Entertainment Holdings, LLC, f.k.a. Ricketts Acquisition, LLC, Tax Matters Partner, Petitioner T.C. Memo. 2021-122 · 2021

on Taxation, Study of Present-Law Penalty and Interest Provisions as Required by Section 3801 of the Internal Revenue Service Restructuring and Reform Act of 1998 (Including Provisions Relating to Corporate Tax Shelters) (Vol.

Sally M. Costello, Petitioner · 2016

1961) (addressing predecessor section 3801 ofthe 1939 Internal Revenue Code).

Brian L. Costello, Petitioner · 2016

1961) (addressing predecessor section 3801 ofthe 1939 Internal Revenue Code).

CNT Investors, LLC, Charles C. Carroll, Tax Matters Partner, Petitioners · 2015

In a statutorily mandated 1999 study the Joint Committee on Taxation attemptedto define and distinguish these three doctrines as well as the business purpose and step transaction doctrines. See StaffofJ. Comm. on Taxation, Study ofPresent-Law Penalty and Interest Provisions as Required by Section 3801 ofthe Internal Revenue Service Restructuring Act of 1998 (Including Provisions Relating to Corporate Tax Shelters) (Vol.

CNT Investors, LLC v. Commissioner 144 T.C. 161 · 2015

Comm, on Taxation, Study of Present-Law Penalty and Interest Provisions as Required by Section 3801 of the Internal Revenue Service Restructuring Act of 1998 (Including Provisions Relating to Corporate Tax Shelters) (Vol.

Estate of Mueller v. Commissioner 101 T.C. 551 · 1993

ovisions, currently secs. 1311-1314, to allow correction of inconsistent positions that otherwise would be barred by expiration of the statutory limitation period. Revenue Act of 1938, ch. 289, tit. V, sec. 820, 52 Stat. 447, 581, later codified as sec. 3801, I.R.C. 1939. The mitigation provisions were made retroactive to taxable years beginning Jan. 1, 1932, Revenue Act of 1938, ch. 289, tit. V, sec. 820(f), 52 Stat. 582, and ultimately provided relief to the taxpayer in Gooch Milling & Elevato

Bolten v. Commissioner 95 T.C. 397 · 1990

Chertkof v. Commissioner 66 T.C. 496 · 1976

B. C. Cook & Sons, Inc. v. Commissioner 65 T.C. 422 · 1975

Fruehauf Trailer Co. v. Commissioner 42 T.C. 83 · 1964

Overlakes Corp. v. Commissioner 41 T.C. 503 · 1964

Saigh v. Commissioner 36 T.C. 395 · 1961

Bradford v. Commissioner 34 T.C. 1051 · 1960

I. A. Dress Co. v. Commissioner 32 T.C. 93 · 1959

Ambassador Hotel Co. of Los Angeles v. Commissioner 32 T.C. 208 · 1959

Merrimac Hat Corp. v. Commissioner 32 T.C. 1082 · 1959

Estate of Snider v. Commissioner 31 T.C. 1064 · 1959

Segall v. Commissioner 30 T.C. 734 · 1958

Davis v. Commissioner 29 T.C. 878 · 1958

Taylor v. Commissioner 27 T.C. 361 · 1956

Bishop v. Commissioner 26 T.C. 523 · 1956

Brown Paper Mill Co. v. Commissioner 23 T.C. 47 · 1954

Bridgeport Hydraulic Co. v. Commissioner 22 T.C. 215 · 1954

Heer-Andres Investment Co. v. Commissioner 22 T.C. 385 · 1954

Morrisdale Coal Mining Co. v. Commissioner 21 T.C. 393 · 1953

Schulman v. Commissioner 21 T.C. 403 · 1953

Landau v. Commissioner 21 T.C. 414 · 1953

Brennen v. Commissioner 20 T.C. 495 · 1953

Gus Blass Co. v. Commissioner 18 T.C. 261 · 1952

First National Bank of Philadelphia v. Commissioner 18 T.C. 899 · 1952

Milleg v. Commissioner 19 T.C. 395 · 1952

MacDonald v. Commissioner 17 T.C. 934 · 1951

Wiener Machinery Co. v. Commissioner 16 T.C. 48 · 1951

Lawton v. Commissioner 16 T.C. 725 · 1951

Hecht v. Commissioner 16 T.C. 981 · 1951

Vegetable Farms, Inc. v. Commissioner 14 T.C. 850 · 1950

Mellon v. Commissioner 12 T.C. 90 · 1949

Warren v. Commissioner 13 T.C. 205 · 1949

Blackstone Theatre Co. v. Commissioner 12 T.C. 801 · 1949

Thorsell v. Commissioner 13 T.C. 909 · 1949

Leonard Refineries, Inc. v. Commissioner 11 T.C. 1000 · 1948

Rosemary Manufacturing Co. v. Commissioner 9 T.C. 851 · 1947

Zellerbach Paper Co. v. Commissioner 8 T.C. 511 · 1947

Phillips v. Commissioner 8 T.C. 1286 · 1947

Priest v. Commissioner 6 T.C. 221 · 1946

Bramer v. Commissioner 6 T.C. 1027 · 1946

Ralphs-Pugh Co. v. Commissioner 7 T.C. 325 · 1946

Johnson v. Commissioner 7 T.C. 465 · 1946

Grisby Trust v. Commissioner 5 T.C. 51 · 1945

Carithers-Wallace-Courtenay v. Commissioner 5 T.C. 942 · 1945

Fleming v. Commissioner 3 T.C. 974 · 1944

Hilpert v. Commissioner 4 T.C. 473 · 1944

Ketcham v. Commissioner 2 T.C. 159 · 1943

American Foundation Co. v. Commissioner 2 T.C. 502 · 1943

Burton v. Commissioner 1 T.C. 1198 · 1943

Wuebker v. CIR · Cir.

56 Citing Cases

New cases, delivered.