§712

FOLLOWED Ernest Romero, Jr., Petitioner T.C. Memo. 2009-264 · 2009

.Regs ., provides : An offer to compromise a tax liability pursuant to section 712,2 must be submitted according to the procedures, and in .the form and manner, prescribed by the Secretary .

Jane Gilbert, Petitioner T.C. Memo. 2003-92 · 2003

Hawley), for the taxable years 1993, 1994, and 1995 of $21,644, $23,261, and $19,355, respectively.1 After concessions, the issue remaining to be decided in the instant cases is whether any part of the unallocated child and spousal support payments constitutes alimony under section 712 that is deductible by the payor spouse, Mr.

Bhada v. Commissioner 89 T.C. 959 · 1987

Flotill Products, Inc. v. Commissioner 26 T.C. 222 · 1956

Hunt Foods, Inc. v. Commissioner 17 T.C. 365 · 1951

Rosemary Manufacturing Co. v. Commissioner 9 T.C. 851 · 1947

7-Up Fort Worth Co. v. Commissioner 8 T.C. 52 · 1947

Economy Savings & Loan Co. v. Commissioner 5 T.C. 543 · 1945

Estate of McAlpine v. Commissioner 96 T.C. 134 · 1991

Gunther v. Commissioner 92 T.C. 39 · 1989

Gillette Co. v. Commissioner 37 T.C. 496 · 1961

Henry Glass & Co. v. Commissioner 34 T.C. 954 · 1960

Gold Seal Liquors, Inc. v. Commissioner 28 T.C. 471 · 1957

Quaker Oats Co. v. Commissioner 28 T.C. 626 · 1957

Mutual Shoe Co. v. Commissioner 25 T.C. 477 · 1955

Sartor Jewelry Co. v. Commissioner 22 T.C. 773 · 1954

Yeast Products, Inc. v. Commissioner 21 T.C. 308 · 1953

Flory Milling Co. v. Commissioner 21 T.C. 432 · 1953

Crossfield Products Corp. v. Commissioner 20 T.C. 97 · 1953

R. W. Eldridge Co. v. Commissioner 19 T.C. 792 · 1953

Evan Jones Coal Co. v. Commissioner 18 T.C. 96 · 1952

Harry Lang Manufacturing Co. v. Commissioner 19 T.C. 567 · 1952

Victory Glass, Inc. v. Commissioner 17 T.C. 381 · 1951

Crowncraft, Inc. v. Commissioner 16 T.C. 690 · 1951

Graves, Inc. v. Commissioner 16 T.C. 1566 · 1951

A. C. Burton & Co. ex rel. Burton v. Commissioner 14 T.C. 290 · 1950

American Radio Telephone Co. v. Commissioner 12 T.C. 140 · 1949

Tennessee, Alabama & Georgia Railway Co. v. Commissioner 13 T.C. 486 · 1949

Stonhard Co. v. Commissioner 13 T.C. 790 · 1949

Stanton Brewery, Inc. v. Commissioner 11 T.C. 310 · 1948

Leonard Refineries, Inc. v. Commissioner 11 T.C. 1000 · 1948

Mesaba-Cliffs Mining Co. v. Commissioner 10 T.C. 1010 · 1948

West End Furniture Co. v. Commissioner 6 T.C. 557 · 1946

Faigle Tool & Die Corp. v. Commissioner 7 T.C. 236 · 1946

R. C. Harvey Co. v. Commissioner 5 T.C. 431 · 1945

Wm. A. Higgins & Co. v. Commissioner 4 T.C. 1033 · 1945

Colson Corp. v. Commissioner 5 T.C. 1035 · 1945

Monarch Cap Screw & Manufacturing Co. v. Commissioner 5 T.C. 1220 · 1945

Green Bay Lumber Co. v. Commissioner 3 T.C. 824 · 1944

Premier Products Co. v. Commissioner 2 T.C. 445 · 1943

Eveready Loan Co. v. Commissioner 2 T.C. 1035 · 1943

41 Citing Cases