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§714

92 cases·12 followed·2 distinguished·1 criticized·1 limited·1 overruled·75 cited—13% support

Statute Text — 26 U.S.C. §714

Statute text not available for this section.

92 Citing Cases

Maggie Management Company, Petitioner 108 T.C. No. 21 · 1997

), 102 Stat. 3342, 3743-3746, generally apply to "proceedings commencing after - 12 - [November 10, 1988]". TAMRA sec. 6239(d), 102 Stat. at 3746. (Congress also amended section 7430 in the Deficit Reduction Act of 1984 (DRA 1984), Pub. L. 98-369, sec. 714(c), 98 Stat. 494, 961. This amendment is effective "as if included in * * * [TEFRA]". DRA 1984, sec. 715, 98 Stat. 966). Section 7430(c)(4)(A)(i), as amended by TAMRA, sec. 6239(a), 102 Stat. 3745, provided as follows: (4) Prevailing party.--

Transpac Drilling Venture 1982-21; Asher Fensterheim, A Partner Other Than the Tax Matters Partner; Charles L. Pincus, A Partner Other Than the Tax Matters Partner; Thomas D. Callahan, A Partner Other Than the Tax Matters Partner; Donald W. Dvorak, A Partner Other Than the Tax Matters Partner; & ThomasJ. Williams, A Partner Other Than the Tax Matters Partner, Petitioners T.C. Memo. 1996-208 · 1996

714(p)(1), 98 Stat. 494, 964. During the taxable years 1982, 1983, and 1984, Fensterheim was a partner in Transpac Drilling Ventures 1982-1, 1982-15, and 1982-21 (Transpac partnerships), and these Transpac partnerships were subject to the TEFRA provisions. The principal place of business of the Transpac partnerships was 230 Park Avenue, New Yo

Transpac Drilling Venture 1982-15, Thaddeus A. & Stella M. Dukes, Partners Other Than the Tax Matters Partner, Petitioners T.C. Memo. 1996-208 · 1996

714(p)(1), 98 Stat. 494, 964. During the taxable years 1982, 1983, and 1984, Fensterheim was a partner in Transpac Drilling Ventures 1982-1, 1982-15, and 1982-21 (Transpac partnerships), and these Transpac partnerships were subject to the TEFRA provisions. The principal place of business of the Transpac partnerships was 230 Park Avenue, New Yo

Transpac Drilling Venture 1982-21; Asher Fensterheim, A Partner Other Than the Tax Matters Partner, Petitioners T.C. Memo. 1996-208 · 1996

714(p)(1), 98 Stat. 494, 964. During the taxable years 1982, 1983, and 1984, Fensterheim was a partner in Transpac Drilling Ventures 1982-1, 1982-15, and 1982-21 (Transpac partnerships), and these Transpac partnerships were subject to the TEFRA provisions. The principal place of business of the Transpac partnerships was 230 Park Avenue, New Yo

Estate of Donald H. Ray, Deceased; Patricia G. Ray, Independent Executrix and Patricia G. Ray, Petitioners T.C. Memo. 1995-561 · 1995

714(p)(1), 98 Stat. 494, 964. RDB was a pass-thru partner as defined in section 6231(a)(9). Mr. Ray, Mrs. Dominguez, and Breese were indirect partners of Valley Cable, as defined in section 6231(a)(10), due to their ownership interest in RDB. In 1984, Mr. Ray, Mrs. Dominguez, and Breese were partners in 6121 Joint Venture (6121), a general par

Cipriano Dominguez & the Estate of Isabel Dominguez, Deceased, Cipriano Dominguez, Independent Executor, Petitioners T.C. Memo. 1995-561 · 1995

714(p)(1), 98 Stat. 494, 964. RDB was a pass-thru partner as defined in section 6231(a)(9). Mr. Ray, Mrs. Dominguez, and Breese were indirect partners of Valley Cable, as defined in section 6231(a)(10), due to their ownership interest in RDB. In 1984, Mr. Ray, Mrs. Dominguez, and Breese were partners in 6121 Joint Venture (6121), a general par

Rudolf Sienega v. State of California Ftb · Cir.
Fotochrome, Inc. v. Commissioner 57 T.C. 842 · 1972
R. H. Bogle Co. v. Commissioner 10 T.C. 1282 · 1948
Pied Piper Shoe Co. v. Commissioner 28 T.C. 499 · 1957
Eveready Loan Co. v. Commissioner 2 T.C. 1035 · 1943
Coe Laboratories, Inc. v. Commissioner 34 T.C. 549 · 1960
Henry Glass & Co. v. Commissioner 34 T.C. 954 · 1960
Douglas Hotel Co. v. Commissioner 31 T.C. 1072 · 1959
Napco Industries, Inc. v. Commissioner 30 T.C. 198 · 1958
Hunt Foods, Inc. v. Commissioner 17 T.C. 365 · 1951
Graves, Inc. v. Commissioner 16 T.C. 1566 · 1951
Markson Bros. v. Commissioner 15 T.C. 839 · 1950
Pabst Air Conditioning Corp. v. Commissioner 14 T.C. 427 · 1950
Tennessee, Alabama & Georgia Railway Co. v. Commissioner 13 T.C. 486 · 1949
Stonhard Co. v. Commissioner 13 T.C. 790 · 1949
Kimbrell's Home Furnishings, Inc. v. Commissioner 7 T.C. 339 · 1946
Dennis Berkovich v. California Franchise Tax Board 15 F.4th 997 · Cir.
A. Finkl & Sons Co. v. Commissioner 38 T.C. 886 · 1962
Yellow Cab Co. v. Commissioner 35 T.C. 791 · 1961
Topeka State Journal, Inc. v. Commissioner 34 T.C. 205 · 1960
Coats & Clark, Inc. v. Commissioner 35 T.C. 113 · 1960
May Broadcasting Co. v. Commissioner 33 T.C. 1007 · 1960
Orange Roller Bearing Co. v. Commissioner 33 T.C. 1082 · 1960
Empire Construction Co. v. Commissioner 31 T.C. 857 · 1959
Brown-Forman Distillers Corp. v. Commissioner 33 T.C. 87 · 1959
Havens Structural Steel Co. v. Commissioner 30 T.C. 1121 · 1958
N. Hess' Sons, Inc. v. Commissioner 31 T.C. 385 · 1958
White v. Commissioner 28 T.C. 234 · 1957
F. W. Poe Manufacturing Co. v. Commissioner 25 T.C. 691 · 1956
Michael Schiavone & Sons, Inc. v. Commissioner 27 T.C. 497 · 1956
Franks Manufacturing Corp. v. Commissioner 27 T.C. 507 · 1956
Empire Liquor Corp. v. Commissioner 25 T.C. 1183 · 1956
United Mail Order House v. Commissioner 27 T.C. 534 · 1956
Flotill Products, Inc. v. Commissioner 26 T.C. 222 · 1956
Utility Appliance Corp. v. Commissioner 26 T.C. 366 · 1956
Avildsen Tools & Machines, Inc. v. Commissioner 26 T.C. 1127 · 1956
Mutual Shoe Co. v. Commissioner 25 T.C. 477 · 1955
Smith's Heating, Inc. v. Commissioner 24 T.C. 533 · 1955
La Salle National Bank v. Commissioner 23 T.C. 479 · 1954
North Star Woolen Mill Co. v. Commissioner 22 T.C. 1237 · 1954
Girard Trust Corn Exchange Bank v. Commissioner 22 T.C. 1343 · 1954
Hummel & Downing Co. v. Commissioner 21 T.C. 231 · 1953
Yeast Products, Inc. v. Commissioner 21 T.C. 308 · 1953
Flory Milling Co. v. Commissioner 21 T.C. 432 · 1953
Sarmiento v. Commissioner 20 T.C. 446 · 1953
Hugo Brand Tannery, Inc. v. Commissioner 20 T.C. 990 · 1953
R. W. Eldridge Co. v. Commissioner 19 T.C. 792 · 1953
D. L. Auld Co. v. Commissioner 17 T.C. 1199 · 1952
Block One Thirty-Nine, Inc. v. Commissioner 17 T.C. 1364 · 1952
Pacific Affiliate, Inc. v. Commissioner 18 T.C. 1175 · 1952
Granite Construction Co. v. Commissioner 19 T.C. 163 · 1952
Triangle Raincoat Co. v. Commissioner 19 T.C. 548 · 1952
Harry Lang Manufacturing Co. v. Commissioner 19 T.C. 567 · 1952
Foskett & Bishop Co. v. Commissioner 16 T.C. 456 · 1951
Crowncraft, Inc. v. Commissioner 16 T.C. 690 · 1951
Hawaiian Freight Forwarders, Ltd. v. Commissioner 15 T.C. 35 · 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
American Radio Telephone Co. v. Commissioner 12 T.C. 140 · 1949
Stanton Brewery, Inc. v. Commissioner 11 T.C. 310 · 1948
Warner Co. v. Commissioner 11 T.C. 419 · 1948
Clarence Whitman & Sons, Inc. v. Commissioner 10 T.C. 264 · 1948
Houston Textile Co. v. Commissioner 10 T.C. 735 · 1948
Burke & Herbert Bank & Trust Co. v. Commissioner 10 T.C. 1007 · 1948
Central Station Signals, Inc. v. Commissioner 10 T.C. 1015 · 1948
Ransohoffs Inc. v. Commissioner 9 T.C. 376 · 1947
Brann & Stuart Co. v. Commissioner 9 T.C. 614 · 1947
Rosemary Manufacturing Co. v. Commissioner 9 T.C. 851 · 1947
Wood Roadmixer Co. v. Commissioner 8 T.C. 247 · 1947
Faigle Tool & Die Corp. v. Commissioner 7 T.C. 236 · 1946
R. C. Harvey Co. v. Commissioner 5 T.C. 431 · 1945
Economy Savings & Loan Co. v. Commissioner 5 T.C. 543 · 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
Logan & Kanawha Coal Co. v. Commissioner 5 T.C. 1298 · 1945
United States v. Tyren Cervenak 135 F.4th 311 · Cir.
United States v. Tyren Cervenak · Cir.
United States v. Luciano Pascacio-Rodriguez 749 F.3d 353 · Cir.
United States v. Payne, John H. 335 B.R. 1055 · Cir.
United States v. Lloyd · Cir.
United States v. Duane Huber 404 F.3d 1047 · Cir.
Gary Wayne Colsen v. United States · Cir.
United States v. Benjamin J. Lloyd 361 F.3d 197 · Cir.
United States v. Duane Huber, United States of America v. Huber Farms, Inc., United States of America v. Huber Farms General Partnership, United States of America v. Duane Huber Huber Farms, Inc. Huber Farmers General Partnership 404 F.3d 1047 · Cir.
In Re: Gary Wayne Colsen, Debtor. Gary Wayne Colsen v. United States of America, (Internal Revenue Service) 446 F.3d 836 · Cir.

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