§510

Moxon Corporation, Petitioner 165 T.C. No. 2 · 2025

1944), we addressed section 510 of the Revenue Act of 1932, stating that “[t]he ‘tax imposed by this title’ means whatever tax the 14 Outside of petitioner’s legal argument (discussed in this Opinion) that the tax imposed is zero, petitioner has not challenged respondent’s determinations of the tax imposed for 1999 and 2000.

Marilyn L. Raga, Petitioner · 2008

However , section 510 (c) of the Illinois Marriage and Dissolution of Marriage Ac provides that, in the - 7 - agreement contains an unallocated combi ation of child support and taxable maintenance payment , that p yment is subject to the - 7 - agreement contains an unallocated combination of child support and taxable maintenance payment, that payment is sub

Nada Nahhas, Petitioner · 2007

Section 510 (c) of the Illinois Dissolution of Marriage Act provides "the obligation to pay future maintenance is terminated" upon the death, remarriage, o r cohabitation of the recipient "Unless otherwise agreed by the parties in a written agreement set forth in the judgment or otherwise approved by the court ." 750 Ill . Comp . Stat . Ann. 5/10(c

Judith K. Guerra, a.k.a. Judith Harvey, Petitioners 110 T.C. No. 20 · 1998

FURTHER ORDERED that, in accordance with 11 USC Section 349(b)(1) and (2), any transfer avoided under Section 522, 544, 545, 547, 548, 549 or 724(a) of Title 11 or preserved under Section 510(c)(2), 522(i)(2) or 551 of Title 11 is reinstated; any lien voided under Section 506(d) of Title 11 is reinstated; and any order, judgment, or transfer ordered under Section 522(i)(1), 542, 550, or 553 of Title 11 is vacated.

Guerra v. Commissioner 110 T.C. 271 · 1998

FURTHER ORDERED that, in accordance with 11 USC Section 349(b)(1) and (2), any transfer avoided under Section 522, 544, 545, 547, 548, 549 or 724(a) of Title 11 or preserved under Section 510(c)(2), 522(f)(2) or 551 of Title 11 is reinstated; any lien voided under Section 506(d) of Title 11 is reinstated; and any order, judgment, or transfer ordered under Section 522(f)(1), 542, 550, or 553 of Title 11 is vacated.

Walter R. Ripley, Donee-Transferee of Mildred M. Ripley, Donor, and Melynda H. Ripley, Donee-Transferee of Mildred M. Ripley, Donor, Petitioners 105 T.C. No. 23 · 1995

The statute (section 510 Revenue Act of 1932) makes the donee "personally liable for such [gift] tax to the extent of the value of such gift." It contains no provision authorizing a reduction on account of any lien resulting from the gift.

Ripley v. Commissioner 105 T.C. 358 · 1995

The statute (section 510 Revenue Act of 1932) makes the donee “personally liable for such [gift] tax to the extent of the value of such gift.” It contains no provision authorizing a reduction on account of any lien resulting from the gift.

Addison v. Seaver 540 F.3d 805 · Cir.

Merrimac Paper Co. v. Harrison (In Re Merrimac Paper Co.) 420 F.3d 53 · Cir.

Templeton v. O'Cheskey (In Re American Housing Foundation) 785 F.3d 143 · Cir.

Robert Templeton v. Walter O'Cheskey · Cir.

Kathleen Burds v. Union Pacific Corp. 223 F.3d 814 · Cir.

William Lee v. Verizon Communications, Inc. 837 F.3d 523 · Cir.

Burds v. Union Pacific Corporation 223 F.3d 814 · Cir.

Richard Jakimas Dianne Flynn, Association Member Louis Ristagno, Association Member All Other Association Members John M. Adair John J. Adzima Bruce J. Aiello Thomas Aiello Jack Bailey Gerald A. Barrett Walter Beniuk Bruce Blanchard Rene Reis Braga Tedeusz Bukowski Edward Cabral Angelo Capalbo Richard Carlson Ralph Caso James Castelli Samuel Castronovo, Jr. Peter Chapman Paul D. Ciuppa Gary Cocozzo Laura Carbo Alan L. Curtis Paul Day Charles Delorenzi Peter Demodica, III Joseph Digiacomo Stefan Dziaba Walter Dziaba Michael Faron Ramond J. Feiner Andrew Feraco Paul Franek Lawrence Gelok Robert L. Glover Raymond Goetz Joseph Gomes Anthony Greco Daniel Green Johnny Haddley William J. Hahn Richard Hall David Hanrahan Deborah Helfrich Ronald Jones Alojzy Kalata James F. Kane Joseph M. Kaprowski Bernard Kapuscinski Jan Kasprowicz Michael Kennedy Robert J. Kohler Edward Kwasnik Flavio Labagnara Rosa Labagnara Robert J. Lenik Wojciech Leozenia Joseph MacDiarmid James F. Madigan William R. Malloy, Sr. Albert A. Marchione Anthony Mariano Edward B. Mayo Henry M. McAuliffe Mike Meechan Stephen E. Mellinger Lawrence Memice Donald A. Meyer Robert P. Mundt Nick Nardone Cheryl Negron Joseph M. Orolen Edward Pajak Robert Pavone Roger M. Perri Frank J. Petrasek William Pitt Peter Plafta Julian Pokrywa Ronald Pokrywa Roque N. Rivera Antonio Rizzi Barbara Robinson Samuel Rosamilia Roger Rotondi Chuck L. Rutan Albert Rybacki Andrew J. Saccoccia Jan Serafin Robert Shallcross Martha X. Skinner Donald D. Smith Anthony Spagnuolo Anthony J. Spano Sara Spano Anthony Spera Natale Turano Stephen R. Tyburczy Robert J. Veleber, Jr. William Villino Michael A. Vocaturo Marian Wojciechowski Leonard A. Zummo Ricki Blohm Frank Cavaliere Charlene Johnson Donald Breen John Tomaskovic 485 F.3d 770 · Cir.

Estate of Newhouse v. Commissioner 94 T.C. 193 · 1990

Berger, Terrance v. AXA Network LLC · Cir.

Terrance Berger and Donald Laxton v. Axa Network LLC and Equitable Life Assurance Society of the United States 459 F.3d 804 · Cir.

Denis v. Attorney General of the United States 633 F.3d 201 · Cir.

Orabona v. Santander Bank, N.A. 141 F.4th 1 · Cir.

Edes v. Verizon Communications, Inc. 417 F.3d 133 · Cir.

Bobb v. Atty Gen USA · Cir.

Jakimas v. Hoffmann-La Roche, Inc. 485 F.3d 770 · Cir.

Gary Lee Eckelkamp v. Dennis J. Beste 315 F.3d 863 · Cir.

Bayer Corp. v. MascoTech, Inc. (In re Autostyle Plastics, Inc.) 269 F.3d 726 · Cir.

Becker v. Mack Trucks, Inc. 281 F.3d 372 · Cir.

In Re: James Curtis Palmer, Debtor. James Curtis Palmer v. United States of America, Internal Revenue Service 219 F.3d 580 · Cir.

In the Matter Of: Milton Van Gerpen, Debtor, Security State Bank v. Internal Revenue Service 267 F.3d 453 · Cir.

In Re: Autostyle Plastics, Inc., Debtor. Bayer Corporation v. Mascotech, Inc. Citicorp Venture Capital, Ltd. And the Treasurer of the State of Michigan, as Custodian of Several State Retirement Systems 269 F.3d 726 · Cir.

Larry Becker v. Mack Trucks, Inc. 281 F.3d 372 · Cir.

Eckelkamp v. Beste 315 F.3d 863 · Cir.

Girard Trust Corn Exchange Bank v. Commissioner 22 T.C. 1343 · 1954

North Carolina Lumber Co. v. Commissioner 19 T.C. 587 · 1952

Equitable Trust Co. v. Commissioner 13 T.C. 731 · 1949

Fidelity-Philadelphia Trust Co. v. Commissioner 3 T.C. 670 · 1944

Myer v. Commissioner 2 T.C. 291 · 1943

Fletcher Trust Co. v. Commissioner 1 T.C. 798 · 1943

Wemyss v. Commissioner 2 T.C. 876 · 1943

Baur v. Commissioner 2 T.C. 1016 · 1943

Moore v. Commissioner 1 T.C. 14 · 1942

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

United States v. Gene Jirak 728 F.3d 806 · Cir.

Insight Terminal Solutions v. Cecelia Fin. Mgmt. · Cir.

United States v. Yellin (In Re Weinstein) 272 F.3d 39 · Cir.

Lugo-Velazquez v. Stiefel Laboratories, Inc. 522 F.3d 96 · Cir.

D'Amico v. CBS Corp · Cir.

Romero v. Allstate Corp. 404 F.3d 212 · Cir.

Lance Addison v. Randall Seaver · Cir.

Bodine v. Employers Casualty Co. 352 F.3d 245 · Cir.

In re 650 Fifth Avenue and Related Properties · Cir.

Roderick Magadia v. Wal-Mart Associates · Cir.

Roderick Magadia v. Wal-Mart Associates 999 F.3d 668 · Cir.

Garrett Kajmowicz v. Matthew Whitaker 42 F.4th 138 · Cir.

Nick J. D'Amico Cliff Hollihan Joseph G. Muto Kevin Beam v. CBS Corporation, F/k/a Westinghouse, Inc the Westinghouse Electric Company Pension Plan 297 F.3d 287 · Cir.

Gene Romero v. The Allstate Corporation 404 F.3d 212 · Cir.

Alvin Bobb v. Attorney General of the United States 458 F.3d 213 · Cir.

Campuzano v. Alavi Foundation 830 F.3d 66 · Cir.

58 Citing Cases