§748

5 citing cases

Statute Text — 26 U.S.C. §748

Statute text not available for this section.

5 Citing Cases

David Lee Smith & Mary Julia Hook, Petitioners T.C. Memo. 2009-33 · 2009

enter decision on the basis proposed by either party .ls "Compare section 748,1..(c) (discussed .su ra pp .

Paul L. & Caryn Ann Brecht, Petitioner T.C. Memo. 2008-213 · 2008

384, 390-(2004) .: First, under section 748.1(c), the.

Burke v. Commissioner T.C. Memo. 2009-282 · 2009

Bartolme v. Commissioner 62 T.C. 821 · 1974

Broughman v. Carver 624 F.3d 670 · Cir.