§748

6 cases·1 questioned·5 cited

Statute text not available for this section.

6 Citing Cases

QUEST. Timothy Burke, Petitioner T.C. Memo. 2009-282 · 2009

We need not decide whether, in some circumstances, ignorance of the law might excuse the ignorant and unwitting taxpayer from liability for the addition unde r section 6651(a)(3), since this case involves an experienced tax lawyer well able to determine his rights and obligations under section 7485(a) .

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.

Bartolme v. Commissioner 62 T.C. 821 · 1974
Broughman v. Carver 624 F.3d 670 · Cir.

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