IRC Authority Graph

§400

22 cases·3 followed·3 distinguished·16 cited—14% support

Statute Text — 26 U.S.C. §400

Statute text not available for this section.

22 Citing Cases

Oconee Landing Property, LLC, Oconee Landing Investors, LLC, Tax Matters Partner, Petitioner T.C. Memo. 2024-73 · 2024

T.C. 172 (1998); accord Fed. R. Civ. P. 60(b). Reconsideration is not the appropriate forum for rehashing previously rejected legal arguments or 3 Before its repeal, the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Pub. L. No. 97-248, §§ 400–407, 96 Stat. 324, 648–71, governed the tax treat- ment and audit procedures for many partnerships, including Oconee. 3 [*3] tendering new legal theories to reach the end result desired by the moving party. Estate of Quick, 110 T.C. at 441–42. T

United States v. Peterson · Cir.
United States v. Peterson · Cir.
United States v. Peterson · Cir.
Girard Trust Corn Exchange Bank v. Commissioner 22 T.C. 1343 · 1954
Chapman v. Commissioner 14 T.C. 943 · 1950
Novak v. Commissioner 11 T.C. 341 · 1948
Harwood v. Commissioner 82 T.C. 239 · 1984
J. David Gladstone Foundation v. Commissioner 77 T.C. 221 · 1981
Lesser v. Commissioner 47 T.C. 564 · 1967
Tanner v. Commissioner 45 T.C. 145 · 1965
Reise v. Commissioner 35 T.C. 571 · 1961
Koshland v. Commissioner 19 T.C. 860 · 1953
North Carolina Lumber Co. v. Commissioner 19 T.C. 587 · 1952
Estate of Meyer v. Commissioner 15 T.C. 850 · 1950
Kershner v. Commissioner 14 T.C. 168 · 1950
Bell v. Commissioner 13 T.C. 344 · 1949
Waters v. Commissioner 12 T.C. 414 · 1949
Cashman v. Commissioner 9 T.C. 761 · 1947
Barbetti v. Commissioner 9 T.C. 1097 · 1947
United States ex rel. Shannon Martin, M.D. v. Darren Hathaway 63 F.4th 1043 · Cir.
Gazzola v. Hochul 88 F.4th 186 · Cir.