§70

CRIT. Virginia Historic Tax Credit Fund 2001 SCP, LLC, Virginia Historic Tax Credit Fund 2001, LLC, Tax Matters Partner, Petitioners T.C. Memo. 2009-295 · 2009

We disagree with both .of respondent's arguments .

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

1856, 1862 (2022) (stating that “[t]he difference between ‘mistake of fact’ and ‘mistake of law’ was well known” in the 1930s and 1940s); 26 Williston § 69:10 (describing the distinction); 27 Williston § 70:125 (same); see also Jerman v.

Estate of Marion Levine, Deceased, Robert L. Larson, Personal Representative, Petitioners 158 T.C. No. 2 · 2022

and in good faith and conformity with other fiduciary duties referred to in Clause (b).” 37 This misinterprets the way that “extinguishment” works under the provisions of the Insurance Trust, however.

Al C. & Yelena Alexander, Petitioner · 2011

70.128.010(1) (West 2002 & Supp. 2011). Regardless of whether an "adult family home" is a "foster family home" under section 131, petitioners are related to Mr. Alexander's parents; - 9 _ thus petitioners' home does not qualify,as an "ádult family home" under Wash. Rev. Code Ann. sec. 70.128.010(1)." a In addition, the MPC program in which Mr

Scott F. Wnuck, Petitioner 136 T.C. No. 24 · 2011

70.42(b) (1) (2010). Mr. Wnuck evidently claims that, because he has not sold firearms, an SFR cannot be prepared for him. Whether he realizes it or not, Mr. Wnuck is contending that, because there is a regulation in al C.F.R. providing for the TTB to prepare substitutes for firearms tax returns, therefore the IRS may not prepare substitutes f

Shoukri Osman Saleh Abdel-Fattah, Petitioner 134 T.C. No. 10 · 2010

70 .123 (2009) . Congress certainly committed to ATF the duty of classifying firearms, but ATF's ruling is not a prerequisite to a taxpayer's claim and is not immune from the taxpayer's challenge .17 A statute that allows a tax benefit without certification may have advantages and disadvantages that are converse to thos e 17See also, e .g., se

Estate of Theodore C. Chemodurow, Deceased; Gail C. Williams, Executor, Petitioners T.C. Memo. 2001-14 · 2001

70-28-101 (1999) provides: Quiet title action authorized. An action may be brought * * * by any person * * * claiming title to real estate against any person or persons, both known and unknown, who claim or may claim any right, title, - 19 - estate, or interest therein or lien or encumbrance thereon adverse to plaintiff's ownership * * * for

Theodore S. & Rosemarie G. Ockels, Petitioner 116 T.C. No. 4 · 2001

Although we ruled for the Commissioner based on the language of sections 6013 and 6501, we commented as follows on the Commissioner's argument under section 70!2 (c) (Estate of Klein v.

Treasurer of New Jersey v. United States Department of the Treasury 684 F.3d 382 · Cir.

Union Carbide Corp. v. Commissioner 75 T.C. 220 · 1980

In Re: Elm Ridge Associates 234 F.3d 114 · Cir.

Muller v. Commissioner 10 T.C. 678 · 1948

District Bond Co. v. Commissioner 1 T.C. 837 · 1943

Ridge L. & Marjory C. Harlan, Petitioner 116 T.C. No. 4 · 2001

Estate of Ballard v. Commissioner 85 T.C. 300 · 1985

Estate of Curry v. Commissioner 74 T.C. 540 · 1980

Davis v. Commissioner 69 T.C. 814 · 1978

CHM Co. ex rel. McDougal v. Commissioner 68 T.C. 31 · 1977

Mason v. Commissioner 68 T.C. 163 · 1977

Gammill v. Commissioner 62 T.C. 607 · 1974

Bank of America National Trust & Savings Ass'n v. Commissioner 61 T.C. 752 · 1974

Arthur H. DuGrenier, Inc. v. Commissioner 58 T.C. 931 · 1972

Divine v. Commissioner 59 T.C. 152 · 1972

Bloomfield v. Commissioner 54 T.C. 554 · 1970

Leavell v. Commissioner 53 T.C. 426 · 1969

Bloomfield v. Commissioner 52 T.C. 745 · 1969

Meiners v. Commissioner 42 T.C. 653 · 1964

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

Federal Union Insurance v. Commissioner 5 T.C. 374 · 1945

415 South Taylor Building Corp. v. Commissioner 2 T.C. 184 · 1943

Abuzaid v. Woodward 726 F.3d 311 · Cir.

Interworks Systems Inc. v. Merchant Financial Corp. 604 F.3d 692 · Cir.

Interworks Sys. Inc. v. Merchant Fin. Corp. · Cir.

Thomas More Law Center v. Barack Obama · Cir.

United States v. Stevens · Cir.

Zazzali v. United States (In Re DBSI, Inc.) 869 F.3d 1004 · Cir.

United States v. Ramos 979 F.3d 994 · Cir.

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

38 Citing Cases