IRC Authority Graph

§713

270 cases·146 followed·5 distinguished·1 questioned·1 criticized·3 limited·114 cited—54% support

Statute Text — 26 U.S.C. §713

Statute text not available for this section.

270 Citing Cases

State Farm Mutual Automobile Insurance Company and Subsidiaries, Petitioner 126 T.C. No. 2 · 2006

te overpayment rate up to that date. Petitioner timely filed a motion pursuant to section 7481(c) and Rule 261 for a redetermination of the interest owed to it on 2The GATT amendment was enacted by the Uruguay Round Agreements Act, Pub. L. 103-465, sec. 713, 108 Stat. 4809, 5001 (1994). The amendment was adopted as a revenue raiser in connection with the General Agreement on Tariffs and Trade (GATT). Interest computed pursuant to the amendment is generally referred to as GATT interest and the re

Lanzit Corrugated Box Co. v. Commissioner 29 T.C. 330 · 1957
A B C Brewing Corp. v. Commissioner 20 T.C. 515 · 1953
Industrial Loan Society, Inc. v. Commissioner 14 T.C. 487 · 1950
George J. Meyer Malt & Grain Corp. v. Commissioner 11 T.C. 383 · 1948
Fain Drilling Co. v. Commissioner 8 T.C. 1174 · 1947
Clayton Coal Co. v. Commissioner 27 T.C. 810 · 1957
Lamar Creamery Co. v. Commissioner 8 T.C. 928 · 1947
Leon & Eddie, Inc. v. Commissioner 10 T.C. 1115 · 1948
Eveready Loan Co. v. Commissioner 2 T.C. 1035 · 1943
League of Untd Latin American v. Edwards Aq 937 F.3d 457 · Cir.
Schenley Industries, Inc. v. Commissioner 42 T.C. 129 · 1964
Dow Jones & Co. v. Commissioner 41 T.C. 102 · 1963
Connecticut Light & Power Co. v. Commissioner 40 T.C. 597 · 1963
Mills v. Commissioner 35 T.C. 580 · 1961
Orangeburg Manufacturing Co. v. Commissioner 37 T.C. 251 · 1961
General Instrument Corp. v. Commissioner 35 T.C. 803 · 1961
Air Preheater Corp. v. Commissioner 36 T.C. 982 · 1961
Benson Hotel Corp. v. Commissioner 36 T.C. 997 · 1961
Agricultural Broadcasting Co. v. Commissioner 34 T.C. 148 · 1960
Topeka State Journal, Inc. v. Commissioner 34 T.C. 205 · 1960
Coe Laboratories, Inc. v. Commissioner 34 T.C. 549 · 1960
Henry Glass & Co. v. Commissioner 34 T.C. 954 · 1960
Overland Corp. v. Commissioner 34 T.C. 1001 · 1960
Rogers Corp. v. Commissioner 33 T.C. 728 · 1960
Hewitt-Robins Inc. v. Commissioner 32 T.C. 60 · 1959
Emporium World Millinery Co. v. Commissioner 32 T.C. 292 · 1959
Interstate Milling Co. v. Commissioner 32 T.C. 1038 · 1959
Green Lumber Co. v. Commissioner 32 T.C. 1050 · 1959
Blue Diamond Coal Co. v. Commissioner 31 T.C. 777 · 1959
George Moser Leather Co. v. Commissioner 31 T.C. 830 · 1959
Robertson Factories, Inc. v. Commissioner 31 T.C. 1106 · 1959
Brown-Forman Distillers Corp. v. Commissioner 33 T.C. 87 · 1959
Gulf Distilling Corp. v. Commissioner 33 T.C. 367 · 1959
Puget Sound Pulp & Timber Co. v. Commissioner 30 T.C. 398 · 1958
Southern Acid & Sulphur Co. v. Commissioner 30 T.C. 1098 · 1958
Hecht Co. v. Commissioner 31 T.C. 373 · 1958
N. Hess' Sons, Inc. v. Commissioner 31 T.C. 385 · 1958
Atlas Foundry Co. v. Commissioner 31 T.C. 623 · 1958
Dixie Portland Flour Co. v. Commissioner 31 T.C. 641 · 1958
Crestwood Publishing Co. v. Commissioner 29 T.C. 789 · 1958
United States Rubber Co. v. Commissioner 29 T.C. 1268 · 1958
Davenport Hosiery Mills, Inc. v. Commissioner 28 T.C. 201 · 1957
Gold Seal Liquors, Inc. v. Commissioner 28 T.C. 471 · 1957
Miami Valley Coated Paper Co. v. Commissioner 28 T.C. 492 · 1957
Pied Piper Shoe Co. v. Commissioner 28 T.C. 499 · 1957
Hougland Packing Co. v. Commissioner 28 T.C. 519 · 1957
A. B. Farquhar Co. v. Commissioner 28 T.C. 748 · 1957
Seeck & Kade, Inc. v. Commissioner 28 T.C. 971 · 1957
Burwell Motor Co. v. Commissioner 29 T.C. 224 · 1957
Northwest Casualty Co. v. Commissioner 29 T.C. 573 · 1957
Fanner Manufacturing Co. v. Commissioner 29 T.C. 587 · 1957
Treesweet Products Co. v. Commissioner 27 T.C. 249 · 1956
Flotill Products, Inc. v. Commissioner 26 T.C. 222 · 1956
Seggerman Nixon Corp. v. Commissioner 26 T.C. 442 · 1956
Calvert Iron Works, Inc. v. Commissioner 26 T.C. 770 · 1956
Nutrena Mills, Inc. v. Commissioner 26 T.C. 1096 · 1956
Avildsen Tools & Machines, Inc. v. Commissioner 26 T.C. 1127 · 1956
Hall Lithographing Co. v. Commissioner 26 T.C. 1141 · 1956
Jacob's Fork Pocahontas Coal Co. v. Commissioner 24 T.C. 60 · 1955
Jackson-Raymond Co. v. Commissioner 23 T.C. 826 · 1955
Helms Bakeries v. Commissioner 23 T.C. 967 · 1955
Bardons & Oliver, Inc. v. Commissioner 25 T.C. 504 · 1955
Smith's Heating, Inc. v. Commissioner 24 T.C. 533 · 1955
Huttig Sash & Door Co. v. Commissioner 25 T.C. 550 · 1955
Boonton Molding Co. v. Commissioner 24 T.C. 1065 · 1955
Gulf Coast Broadcasting Co. v. Commissioner 24 T.C. 1094 · 1955
Mokry & Tesmer Machine Co. v. Commissioner 23 T.C. 12 · 1954
Constitution Publishing Co. ex rel. Atlanta Newspapers, Inc. v. Commissioner 23 T.C. 19 · 1954
Hearn Department Stores, Inc. v. Commissioner 23 T.C. 266 · 1954
Ainsworth Manufacturing Corp. v. Commissioner 23 T.C. 372 · 1954
Hemenway-Johnson Furniture Co. v. Commissioner 22 T.C. 43 · 1954
Charis Corp. v. Commissioner 22 T.C. 191 · 1954
North Fort Worth State Bank v. Commissioner 22 T.C. 539 · 1954
United Motor Coach Co. v. Commissioner 22 T.C. 578 · 1954
Wentworth Military, Scientific & Literary Educational Co. v. Commissioner 22 T.C. 721 · 1954
Morrow-Thomas Hardware Co. v. Commissioner 22 T.C. 781 · 1954
Lily Mills Co. v. Commissioner 21 T.C. 900 · 1954
Pratt & Letchworth Co. v. Commissioner 21 T.C. 999 · 1954
Telfair Stockton & Co. v. Commissioner 21 T.C. 239 · 1953
Yeast Products, Inc. v. Commissioner 21 T.C. 308 · 1953
W. J. Voit Rubber Corp. v. Commissioner 20 T.C. 84 · 1953
Crossfield Products Corp. v. Commissioner 20 T.C. 97 · 1953
Mitchell & Co. v. Commissioner 20 T.C. 110 · 1953
Midwest Liquor Dealers, Inc. v. Commissioner 20 T.C. 950 · 1953
Pelton & Crane Co. v. Commissioner 20 T.C. 967 · 1953
Transit Buses, Inc. v. Commissioner 20 T.C. 999 · 1953
Kentucky Whip & Collar Co. v. Commissioner 19 T.C. 743 · 1953
Schneider's Modern Bakery, Inc. v. Commissioner 19 T.C. 763 · 1953
Hemenway-Johnson Furniture Co. v. Commissioner 19 T.C. 782 · 1953
R. W. Eldridge Co. v. Commissioner 19 T.C. 792 · 1953
Southern California Edison Co. v. Commissioner 19 T.C. 935 · 1953
Robinson Terminal Warehouse Corp. v. Commissioner 19 T.C. 1185 · 1953
D. L. Auld Co. v. Commissioner 17 T.C. 1199 · 1952
Block One Thirty-Nine, Inc. v. Commissioner 17 T.C. 1364 · 1952
Southland Industries, Inc. v. Commissioner 17 T.C. 1551 · 1952
Springfield Plywood Corp. v. Commissioner 18 T.C. 17 · 1952
Jefferson Amusement Co. v. Commissioner 18 T.C. 44 · 1952
Green Spring Dairy, Inc. v. Commissioner 18 T.C. 217 · 1952
Farmers Creamery Co. of Fredericksburg v. Commissioner 18 T.C. 241 · 1952
Central Produce Co. v. Commissioner 18 T.C. 267 · 1952
Rand Beverage Co. v. Commissioner 18 T.C. 275 · 1952
Studio Theatre Inc. v. Commissioner 18 T.C. 548 · 1952
Huguet Fabrics Corp. v. Commissioner 18 T.C. 605 · 1952
Beringer Bros., Inc. v. Commissioner 18 T.C. 615 · 1952
Highland Merchandising Co. v. Commissioner 18 T.C. 737 · 1952
Norfolk & Chesapeake Coal Co. v. Commissioner 18 T.C. 904 · 1952
Industrial Supplies, Inc. v. Commissioner 18 T.C. 1067 · 1952
Godfrey Food Co. v. Commissioner 18 T.C. 1083 · 1952
Strickland Cotton Mills v. Commissioner 19 T.C. 151 · 1952
Granite Construction Co. v. Commissioner 19 T.C. 163 · 1952
A. B. Frank Co. v. Commissioner 19 T.C. 174 · 1952
Huguet Fabrics Corp. v. Commissioner 19 T.C. 535 · 1952
Triangle Raincoat Co. v. Commissioner 19 T.C. 548 · 1952
Harry Lang Manufacturing Co. v. Commissioner 19 T.C. 567 · 1952
Nielsen Lithographing Co. v. Commissioner 19 T.C. 605 · 1952
Wadley Co. v. Commissioner 17 T.C. 269 · 1951
General Metalware Co. v. Commissioner 17 T.C. 286 · 1951
Hunt Foods, Inc. v. Commissioner 17 T.C. 365 · 1951
George Kemp Real Estate Co. v. Commissioner 17 T.C. 755 · 1951
Newburgh Transfer, Inc. v. Commissioner 17 T.C. 841 · 1951
Packer Publishing Co. v. Commissioner 17 T.C. 882 · 1951
Tober-Saifer Shoe Manufacturing Co. v. Commissioner 17 T.C. 1042 · 1951
Alexandria Amusement Corp. v. Commissioner 16 T.C. 446 · 1951
Foskett & Bishop Co. v. Commissioner 16 T.C. 456 · 1951
Matheson Co. v. Commissioner 16 T.C. 478 · 1951
Industrial Yarn Corp. v. Commissioner 16 T.C. 681 · 1951
Crowncraft, Inc. v. Commissioner 16 T.C. 690 · 1951
Tin Processing Corp. v. Commissioner 16 T.C. 713 · 1951
Del Mar Turf Club v. Commissioner 16 T.C. 749 · 1951
Avey Drilling Machine Co. v. Commissioner 16 T.C. 1281 · 1951
Claussner Hosiery Co. v. Commissioner 16 T.C. 1335 · 1951
Blaisdell Pencil Co. v. Commissioner 16 T.C. 1469 · 1951
Graves, Inc. v. Commissioner 16 T.C. 1566 · 1951
Monarch Manufacturing Co. v. Commissioner 15 T.C. 442 · 1950
Breweries v. Commissioner 15 T.C. 682 · 1950
Singer Bros., Inc. v. Commissioner 15 T.C. 683 · 1950
Roy Campbell, Wise and Wright, Inc. v. Commissioner 15 T.C. 894 · 1950
Harlan Bourbon & Wine Co. v. Commissioner 14 T.C. 97 · 1950
Danco Co. v. Commissioner 14 T.C. 276 · 1950
Morganton Full Fashioned Hosiery Co. v. Commissioner 14 T.C. 695 · 1950
Wisconsin Farmer Co. v. Commissioner 14 T.C. 1021 · 1950
Acme Breweries v. Commissioner 14 T.C. 1034 · 1950
Tennessee, Alabama & Georgia Railway Co. v. Commissioner 13 T.C. 486 · 1949
Stonhard Co. v. Commissioner 13 T.C. 790 · 1949
George Kemp Real Estate Co. v. Commissioner 12 T.C. 943 · 1949
Cleveland Graphite Bronze Co. v. Commissioner 10 T.C. 974 · 1948
Dyer Engineers, Inc. v. Commissioner 10 T.C. 1265 · 1948
Fish Net & Twine Co. v. Commissioner 8 T.C. 96 · 1947
Philadelphia, Germantown & Norristown Railroad v. Commissioner 6 T.C. 789 · 1946
East Texas Motor Freight Lines v. Commissioner 7 T.C. 579 · 1946
Stimson Mill Co. v. Commissioner 7 T.C. 1065 · 1946
Pacific Gas & Electric Co. v. Commissioner 7 T.C. 1142 · 1946
Homer Laughlin China Co. v. Commissioner 7 T.C. 1325 · 1946
Fezandie & Sperrle, Inc. v. Commissioner 5 T.C. 1185 · 1945
Monarch Cap Screw & Manufacturing Co. v. Commissioner 5 T.C. 1220 · 1945
General Aniline & Film Corp. v. Commissioner 3 T.C. 1070 · 1944
Exxon Mobil Corporation and Affiliated Companies, f.k.a. Exxon Corporation and Affiliated Companies, Petitioners 126 T.C. No. 3 · 2006
Exxon Mobil Corporation and Affiliated Companies, f.k.a. Exxon Corporation and Affiliated Companies, Petitioners 126 T.C. No. 3 · 2006
State Farm Mutual Automobile Insurance v. Commissioner 126 T.C. 28 · 2006
Thompson v. Commissioner 89 T.C. 632 · 1987
A. Finkl & Sons Co. v. Commissioner 38 T.C. 886 · 1962
Corn Products Co. v. Commissioner 36 T.C. 969 · 1961
Bigelow-Sanford Carpet Co. v. Commissioner 34 T.C. 251 · 1960
Coats & Clark, Inc. v. Commissioner 35 T.C. 113 · 1960
Ciba Pharmaceutical Products, Inc. v. Commissioner 35 T.C. 337 · 1960
Pure Transportation Co. v. Commissioner 33 T.C. 899 · 1960
Orange Roller Bearing Co. v. Commissioner 33 T.C. 1082 · 1960
H. J. Heinz Co. v. Commissioner 32 T.C. 22 · 1959
National Screw & Manufacturing Co. v. Commissioner 32 T.C. 490 · 1959
R. J. Peacock Canning Co. v. Commissioner 32 T.C. 1061 · 1959
Empire Construction Co. v. Commissioner 31 T.C. 857 · 1959
Natatorium Laundry Co. v. Commissioner 33 T.C. 203 · 1959
Peter J. Schweitzer, Inc. v. Commissioner 30 T.C. 42 · 1958
Henkle & Joyce Hardware Co. v. Commissioner 30 T.C. 300 · 1958
Watt & Shand v. Commissioner 30 T.C. 809 · 1958
Falcon Seaboard Drilling Co. v. Commissioner 30 T.C. 1081 · 1958
Helms Bakeries v. Commissioner 28 T.C. 79 · 1957
White v. Commissioner 28 T.C. 234 · 1957
Arkansas Motor Coaches, Ltd. v. Commissioner 28 T.C. 282 · 1957
Old Homestead Bread Co. v. Commissioner 28 T.C. 306 · 1957
Quaker Oats Co. v. Commissioner 28 T.C. 626 · 1957
Liberty Fabrics of New York, Inc. v. Commissioner 28 T.C. 645 · 1957
Tankport Terminals, Inc. v. Commissioner 28 T.C. 736 · 1957
Parker Drilling Co. v. Commissioner 27 T.C. 794 · 1957
LeDanois Land & Stone Co. v. Commissioner 27 T.C. 803 · 1957
Lever Bros. Co. v. Commissioner 27 T.C. 940 · 1957
Columbia Tool Steel Co. v. Commissioner 27 T.C. 70 · 1956
Central Bag Co. v. Commissioner 27 T.C. 230 · 1956
Hydraulic Press Manufacturing Co. v. Commissioner 27 T.C. 278 · 1956
Patent Button Co. of Tennessee v. Commissioner 27 T.C. 471 · 1956
Michael Schiavone & Sons, Inc. v. Commissioner 27 T.C. 497 · 1956
Martin Weiner Corp. v. Commissioner 26 T.C. 128 · 1956
Utility Appliance Corp. v. Commissioner 26 T.C. 366 · 1956
Dayton Rubber Co. v. Commissioner 26 T.C. 389 · 1956
Lucky Lager Brewing Co. v. Commissioner 26 T.C. 836 · 1956
Rocky Mountain Pipe Line Co. v. Commissioner 26 T.C. 1087 · 1956
Bergstrom Paper Co. v. Commissioner 26 T.C. 1167 · 1956
Edgewater Steel Co. v. Commissioner 23 T.C. 613 · 1955
William W. Stanley Co. v. Commissioner 24 T.C. 23 · 1955
H. Fendrich, Inc. v. Commissioner 25 T.C. 262 · 1955
Mutual Shoe Co. v. Commissioner 25 T.C. 477 · 1955
Brown Paper Mill Co. v. Commissioner 23 T.C. 47 · 1954
Bridgeport Hydraulic Co. v. Commissioner 22 T.C. 215 · 1954
M. W. Zack Metal Co. v. Commissioner 22 T.C. 349 · 1954
St. Louis Amusement Co. v. Commissioner 22 T.C. 522 · 1954
Martin Weiner Corp. v. Commissioner 21 T.C. 470 · 1954
West Flagler Amusement Co. v. Commissioner 21 T.C. 486 · 1954
Pittsburgh & Weirton Bus Co. v. Commissioner 21 T.C. 888 · 1954
City Machine & Tool Co. v. Commissioner 21 T.C. 937 · 1954
Flory Milling Co. v. Commissioner 21 T.C. 432 · 1953
R. & J. Furniture Co. v. Commissioner 20 T.C. 857 · 1953
Midvale Co. v. Commissioner 19 T.C. 1216 · 1953
Lockhart Creamery v. Commissioner 17 T.C. 1123 · 1952
Dr. P. Phillips Canning Co. v. Commissioner 17 T.C. 1222 · 1952
A. Teichert & Son, Inc. v. Commissioner 18 T.C. 785 · 1952
East Texas Theatres, Inc. v. Commissioner 19 T.C. 615 · 1952
Petroleum Exploration v. Commissioner 16 T.C. 277 · 1951
Hawaiian Freight Forwarders, Ltd. v. Commissioner 15 T.C. 35 · 1950
Trunz, Inc. v. Commissioner 15 T.C. 99 · 1950
Stoner-Mudge, Inc. v. Commissioner 15 T.C. 419 · 1950
A. C. Burton & Co. ex rel. Burton v. Commissioner 14 T.C. 290 · 1950
Modesto Dry Yard, Inc. v. Commissioner 14 T.C. 374 · 1950
Pabst Air Conditioning Corp. v. Commissioner 14 T.C. 427 · 1950
Clinton Carpet Co. v. Commissioner 14 T.C. 581 · 1950
Denman Tire & Rubber Co. v. Commissioner 14 T.C. 706 · 1950
Suburban Transportation System v. Commissioner 14 T.C. 823 · 1950
American Radio Telephone Co. v. Commissioner 12 T.C. 140 · 1949
Lorenz Co. v. Commissioner 12 T.C. 263 · 1949
Carborundum Co. v. Commissioner 12 T.C. 287 · 1949
Irwin B. Schwabe Co. v. Commissioner 12 T.C. 606 · 1949
Carl Marks & Co. v. Commissioner 12 T.C. 1196 · 1949
Stanton Brewery, Inc. v. Commissioner 11 T.C. 310 · 1948
Universal Optical Co. v. Commissioner 11 T.C. 608 · 1948
E. T. Renfro Drug Co. v. Commissioner 11 T.C. 994 · 1948
Leonard Refineries, Inc. v. Commissioner 11 T.C. 1000 · 1948
E. B. & A. C. Whiting Co. v. Commissioner 10 T.C. 102 · 1948
Clarence Whitman & Sons, Inc. v. Commissioner 10 T.C. 264 · 1948
Dowd-Feder, Inc. v. Commissioner 10 T.C. 345 · 1948
Wilputte Coke Oven Corp. v. Commissioner 10 T.C. 435 · 1948
Rice Drug Co. v. Commissioner 10 T.C. 642 · 1948
Difco Laboratories, Inc. v. Commissioner 10 T.C. 660 · 1948
Houston Textile Co. v. Commissioner 10 T.C. 735 · 1948
Schneider Grocery Co. v. Commissioner 10 T.C. 1275 · 1948
Gus Blass Co. v. Commissioner 9 T.C. 15 · 1947
Ransohoffs Inc. v. Commissioner 9 T.C. 376 · 1947
Welch Grape Juice Co. v. Commissioner 9 T.C. 786 · 1947
Rosemary Manufacturing Co. v. Commissioner 9 T.C. 851 · 1947
7-Up Fort Worth Co. v. Commissioner 8 T.C. 52 · 1947
Horton & Converse v. Commissioner 8 T.C. 487 · 1947
Zellerbach Paper Co. v. Commissioner 8 T.C. 511 · 1947
Federal Laboratories, Inc. v. Commissioner 8 T.C. 1150 · 1947
Faigle Tool & Die Corp. v. Commissioner 7 T.C. 236 · 1946
R. C. Harvey Co. v. Commissioner 5 T.C. 431 · 1945
Boyd-Richardson Co. v. Commissioner 5 T.C. 695 · 1945
Colson Corp. v. Commissioner 5 T.C. 1035 · 1945
Green Bay Lumber Co. v. Commissioner 3 T.C. 824 · 1944
Kamin Chevrolet Co. v. Commissioner 3 T.C. 1076 · 1944
J. F. Johnson Lumber Co. v. Commissioner 3 T.C. 1160 · 1944
United States v. Randy Patrie 794 F.3d 998 · Cir.
United States v. Ibrahim McCants 920 F.3d 169 · Cir.
United States v. Ibrahim McCants 952 F.3d 416 · Cir.
Judith Coffey v. CIR 982 F.3d 1127 · Cir.
Judith Coffey v. CIR 987 F.3d 808 · Cir.
Exxon Mobil Corp. & Affiliated Companies v. Commissioner 484 F.3d 731 · Cir.
Coffey v. Commissioner 663 F.3d 947 · Cir.
DeNAPLES v. CIR 674 F.3d 172 · Cir.
DeNaples v. Commissioner of Internal Revenue 674 F.3d 172 · Cir.
Vento v. Director of Virgin Islands Bureau of Internal Revenue 58 V.I. 753 · Cir.
Patrick McGrogan v. Commissioner of Internal Reven 58 V.I. 804 · Cir.

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