§715

15 cases·2 followed·13 cited—13% support

Statute Text — 26 U.S.C. §715

Statute text not available for this section.

15 Citing Cases

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

]". 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.-- (A) In general.--The term "prevailing party" means any party in any proceeding to which subsection (a) a

Republic National Bank of Dallas v. Commissioner 9 T.C. 1039 · 1947

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

Wiggins v. Commissioner 92 T.C. 869 · 1989

Crestwood Publishing Co. v. Commissioner 29 T.C. 789 · 1958

Society Brand Clothes, Inc. v. Commissioner 18 T.C. 304 · 1952

Pacific Affiliate, Inc. v. Commissioner 18 T.C. 1175 · 1952

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

Markson Bros. v. Commissioner 15 T.C. 839 · 1950

Clarence Whitman & Sons, Inc. v. Commissioner 10 T.C. 264 · 1948

Central Station Signals, Inc. v. Commissioner 10 T.C. 1015 · 1948

Seiberling Rubber Co. v. Commissioner 8 T.C. 467 · 1947

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

League of Untd Latin American v. Edwards Aq 937 F.3d 457 · Cir.

JPMorgan Chase Bank, N.A. v. Larry Winget 942 F.3d 748 · Cir.