§500

John E. Rogers & Frances L. Rogers, Petitioners · 2018

This argument is without merit. See Alfieri v. Commissioner, 60 T.C. 296, 299 (1973), M, 487 F.2d 1393 (2d Cir. 1973); Rintoul v. Commissioner, T.C. Memo. 1992-79, M, 15 F.3d 1088 (9th Cir. 1994). - 88 - [*88] issue in their petition or at any time before trial and are precluded from doing so now. See Estate ofHorvath v. Commissio

Frances L. Rogers, Petitioners · 2018

This argument is without merit. See Alfieri v. Commissioner, 60 T.C. 296, 299 (1973), M, 487 F.2d 1393 (2d Cir. 1973); Rintoul v. Commissioner, T.C. Memo. 1992-79, M, 15 F.3d 1088 (9th Cir. 1994). - 88 - [*88] issue in their petition or at any time before trial and are precluded from doing so now. See Estate ofHorvath v. Commissio

John E. Rogers & Frances L. Rogers, Petitioners · 2018

This argument is without merit. See Alfieri v. Commissioner, 60 T.C. 296, 299 (1973), M, 487 F.2d 1393 (2d Cir. 1973); Rintoul v. Commissioner, T.C. Memo. 1992-79, M, 15 F.3d 1088 (9th Cir. 1994). - 88 - [*88] issue in their petition or at any time before trial and are precluded from doing so now. See Estate ofHorvath v. Commissio

John E. Rogers & Frances L. Rogers, Petitioners · 2018

This argument is without merit. See Alfieri v. Commissioner, 60 T.C. 296, 299 (1973), M, 487 F.2d 1393 (2d Cir. 1973); Rintoul v. Commissioner, T.C. Memo. 1992-79, M, 15 F.3d 1088 (9th Cir. 1994). - 88 - [*88] issue in their petition or at any time before trial and are precluded from doing so now. See Estate ofHorvath v. Commissio

John E. Rogers & Frances L. Rogers, Petitioners · 2018

This argument is without merit. See Alfieri v. Commissioner, 60 T.C. 296, 299 (1973), M, 487 F.2d 1393 (2d Cir. 1973); Rintoul v. Commissioner, T.C. Memo. 1992-79, M, 15 F.3d 1088 (9th Cir. 1994). - 88 - [*88] issue in their petition or at any time before trial and are precluded from doing so now. See Estate ofHorvath v. Commissio

Calfee, Halter & Griswold v. Commissioner 88 T.C. 641 · 1987

Universal Life Church, Inc. v. Commissioner 83 T.C. 292 · 1984

Karmun v. Commissioner 82 T.C. 201 · 1984

Estate of Smead v. Commissioner 78 T.C. 43 · 1982

Neuhoff v. Commissioner 75 T.C. 36 · 1980

Alfieri v. Commissioner 60 T.C. 296 · 1973

Superior Beverage Co. of Marysville v. Commissioner 58 T.C. 918 · 1972

Oak Hill Finance Co. v. Commissioner 40 T.C. 419 · 1963

Stevens Bros. Foundation, Inc. v. Commissioner 39 T.C. 93 · 1962

Frelbro Corp. v. Commissioner 36 T.C. 864 · 1961

Arc Realty Co. v. Commissioner 34 T.C. 484 · 1960

Liberty Finance Service, Inc. v. Commissioner 34 T.C. 682 · 1960

Medical-Surgical Group, Inc. v. Commissioner 33 T.C. 888 · 1960

Island Creek Coal Co. v. Commissioner 30 T.C. 370 · 1958

Allen Machinery Corp. v. Commissioner 31 T.C. 441 · 1958

Mills, Inc. v. Commissioner 27 T.C. 635 · 1957

Carroll Pressure Roller Corp. v. Commissioner 28 T.C. 1288 · 1957

Patten Fine Papers, Inc. v. Commissioner 27 T.C. 772 · 1957

Delaware Realty & Investment Co. v. Commissioner 25 T.C. 51 · 1955

Fourth & Railroad Realty Co. v. Commissioner 25 T.C. 458 · 1955

Clarence Co. v. Commissioner 21 T.C. 615 · 1954

O. Falk's Department Store, Inc. v. Commissioner 20 T.C. 56 · 1953

Joan Carol Corp. v. Commissioner 13 T.C. 83 · 1949

Genesee Valley Gas Co. v. Commissioner 11 T.C. 184 · 1948

Safety Tube Corp. v. Commissioner 8 T.C. 757 · 1947

Whitney v. Commissioner 8 T.C. 1019 · 1947

Morris Investment Corp. v. Commissioner 5 T.C. 583 · 1945

Plow Realty Co. v. Commissioner 4 T.C. 600 · 1945

Adrian & James, Inc. v. Commissioner 4 T.C. 708 · 1945

Pearlman v. Commissioner 4 T.C. 34 · 1944

United States v. Ronald Byers 133 F.4th 824 · Cir.

United States v. Reyes · Cir.

Valero Energy Corp. v. United States 569 F.3d 626 · Cir.

Grace Schools v. Sylvia Mathews Burwell · Cir.

Diocese of Fort Wayne-South Be v. Sylvia Mathews Burwell · Cir.

Max Trucking, LLC v. Liberty Mutual Insurance Corp. 802 F.3d 793 · Cir.

Valero Energy Corporation v. United States · Cir.

CIC Services, LLC v. IRS 936 F.3d 501 · Cir.

Birdman v. Office of the Governor 677 F.3d 167 · Cir.

Tri-State Employment Services, Inc. v. The Mountbatten Surety Company, Inc. 295 F.3d 256 · Cir.

Brian Jones v. John Keane, Superintendent, Woodbourne Correctional Facility 329 F.3d 290 · Cir.

46 Citing Cases

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