§69

12 cases·1 followed·11 cited—8% support

Statute Text — 26 U.S.C. §69

Statute text not available for this section.

12 Citing Cases

Cory H. Smith, Petitioner 159 T.C. No. 3 · 2022

s seeking to set aside a closing agreement. See Zaentz v. Commissioner, 90 T.C. 753, 761–62 (1988) (stating that mistakes of fact and law are not grounds for rescission of a closing agreement); 26 Richard A. Lord, Williston on Contracts (Williston), § 69:10 (4th ed. 2022) (“It is well settled that a claim of fraud in the making of a contract cannot generally be supported by proof of misstatements as to matters of law.”). b. Analysis Taking in turn the two recitals to which Mr. Smith objects, the

Consumers' Research v. FCC 109 F.4th 743 · Cir.

Short v. Commissioner 35 T.C. 922 · 1961

Field v. Commissioner 32 T.C. 187 · 1959

Sorin v. Commissioner 29 T.C. 959 · 1958

Kane v. Commissioner 11 T.C. 74 · 1948

Behl v. Commissioner 7 T.C. 1473 · 1946

Green v. Commissioner 507 F.3d 857 · Cir.

Griggs v. E. I. DuPont · Cir.

Melvin Amaya v. Merrick Garland 15 F.4th 976 · Cir.

Green v. CIR · Cir.

Eaton Corp. and Subsidiaries v. CIR · Cir.