§4651

3 cases·3 cited

Statute Text — 26 U.S.C. §4651

Statute text not available for this section.

3 Citing Cases

Estate of Shirley C. Giovacchini, Deceased, Donor, Lisa Lekumberry, Executor and Trustee, Petitioners T.C. Memo. 2013-27 · 2013

The effect ofanother U.S. office or agency's determination ofvalue on our tax determination depends on the facts ofeach case. We are not required to apply another office or agency's determination where it is based on erroneous assumptions or mistaken facts or an unreasonable formula. Brittingham v. Commissioner, 66 T.C. 373, 403 (

Karen Y. Nielsen, Petitioner 114 T.C. No. 10 · 2000

4651 can or should have a bearing upon our decision. Petitioner alleges that the condemnation proceedings were initiated in violation of these policies, stating on brief that the States’s action to condemn Petitioner’s house and therewith pay her “market value” of the house as just compensation under state law, rather than negotiate compensati

Nielsen v. Commissioner 114 T.C. 159 · 2000

4651 can or should have a bearing upon our decision. Petitioner alleges that the condemnation proceedings were initiated in violation of these policies, stating on brief that the States’s action . to condemn Petitioner’s house and therewith pay her “market value” of the house as just compensation under state law, rather than negotiate compensa