§439

20 cases·2 distinguished·1 criticized·17 cited

Statute Text — 26 U.S.C. §439

Statute text not available for this section.

20 Citing Cases

Michael Hume & Dorsaye Dilani, Petitioners · 2014

439.2 (West 1998 & Supp. 2014). See Cal. Gov't Code secs. 50280-50290 (West 2002); see also Cal. Rev. & Tax. Code sec. 439. - 7 - [*7] 2009 petitioners did not rent nor did they advertise Cazador.6 Despite their problems in carrying out the alleged rental plan during 2008 and 2009 petitioners did not attempt to sell Cazador. During 2008 and 2

Estate of Frances Elaine Freedman, Deceased; Robin Elaine Carnette, Personal Representative, Petitioners T.C. Memo. 2007-61 · 2007

439 completes the general structure, governing rights of survivorship and disposition of sums remaining on deposit at the death of a party to a joint account. II. Analysis Given the foregoing backdrop, the outcome of the instant litigation turns largely upon application of TPC 438(a). The documentation with respect to the Valdes & Moreno accou

North American Loan & Thrift Co. No. 2 v. Commissioner 39 T.C. 318 · 1962

Valley Morris Plan v. Commissioner 33 T.C. 572 · 1959

Coed Records, Inc. v. Commissioner 47 T.C. 422 · 1967

Troy State University v. Commissioner 62 T.C. 493 · 1974

Anderson Bros. v. Commissioner 34 T.C. 199 · 1960

Asheville Mica Co. v. Commissioner 34 T.C. 664 · 1960

Colt's Manufacturing Co. v. Commissioner 35 T.C. 78 · 1960

Morris Plan Co. of California v. Commissioner 33 T.C. 720 · 1960

McCullough Tool Co. v. Commissioner 33 T.C. 743 · 1960

Best Lock Corp. v. Commissioner 31 T.C. 1217 · 1959

Old National Bank in Evansville v. Commissioner 28 T.C. 1075 · 1957

Brizard Co. v. Commissioner 28 T.C. 1142 · 1957

National Bank of Commerce of Seattle v. Commissioner 27 T.C. 762 · 1957

Jackson Finance & Thrift Co. v. Commissioner 29 T.C. 272 · 1957

Midland Bean Co. v. Commissioner 25 T.C. 1142 · 1956

Clearview Apartment Co. v. Commissioner 25 T.C. 246 · 1955

National Bank of Commerce v. Commissioner 16 T.C. 769 · 1951

Gilt Edge Textile Corp. v. Commissioner 9 T.C. 543 · 1947

§439

20 Citing Cases

New cases, delivered.