IRC Authority Graph

§609

14 cases·14 cited

Statute Text — 26 U.S.C. §609

Statute text not available for this section.

14 Citing Cases

Frank E. Vennes, Jr. & Kimberly Vennes, Petitioners T.C. Memo. 2021-93 · 2021

609.52, subdiv. 2(4) (West 2008). Respondent does not contest that losses in a Ponzi Scheme are a theft for purposes of section 165(a). See Rev. Rul. 2009-9, 2009-14 I.R.B. 735. The Petters Scheme involved the “swindling” of funds from another person. Respondent contends that petitioners are not entitled to a theft loss deduction under section

Joseph P. McGraw, Petitioner T.C. Memo. 2002-314 · 2002

609.86 (West Supp. 2002), a generally enforced statute, commercial bribery is a crime. - 5 - Saliterman was not aware of, and McGraw and Butler did not inform Saliterman about, the diversion schemes. During the years in issue, McGraw supervised the preparation of Metro’s Forms W-2, Wage and Tax Statement, and Forms 1099-MISC, Miscellaneous In

William T. Butler, Transferee, Petitioner T.C. Memo. 2002-314 · 2002

609.86 (West Supp. 2002), a generally enforced statute, commercial bribery is a crime. - 5 - Saliterman was not aware of, and McGraw and Butler did not inform Saliterman about, the diversion schemes. During the years in issue, McGraw supervised the preparation of Metro’s Forms W-2, Wage and Tax Statement, and Forms 1099-MISC, Miscellaneous In

Adam, Meldrum & Anderson Co. v. Commissioner 19 T.C. 1130 · 1953
Elbert v. Commissioner 2 T.C. 892 · 1943
United States v. Morgan · Cir.
United States v. Luciano Pascacio-Rodriguez 749 F.3d 353 · Cir.
Joseph P. McGraw v. CIR · Cir.
Jay Isaac Hollis v. Loretta Lynch 827 F.3d 436 · Cir.
United States v. Leland Schneider 905 F.3d 1088 · Cir.
United States v. Scott 954 F.3d 74 · Cir.
United States v. Scott 990 F.3d 94 · Cir.
Joseph P. McGraw v. Commissioner of Internal Revenue 384 F.3d 965 · Cir.
United States v. Troy Brasby 61 F.4th 127 · Cir.