§827

19 cases·1 followed·1 distinguished·2 criticized·1 limited·14 cited—5% support

Statute Text — 26 U.S.C. §827

Statute text not available for this section.

19 Citing Cases

Armstrong v. Commissioner 114 T.C. 94 · 2000

Englert v. Commissioner 32 T.C. 1008 · 1959

Estate of Cury v. Commissioner 23 T.C. 305 · 1954

United States v. James D. Paulson 68 F.4th 528 · Cir.

Rippey v. Commissioner 25 T.C. 916 · 1956

William Armstrong, Transferee, Petitioner 114 T.C. No. 5 · 2000

Gretchen A. Redmond, Transferee, Petitioner 114 T.C. No. 5 · 2000

Porter v. Commissioner 52 T.C. 515 · 1969

Hamar v. Commissioner 42 T.C. 867 · 1964

Schuster v. Commissioner 32 T.C. 998 · 1959

First Western Bank & Trust Co. v. Commissioner 32 T.C. 1017 · 1959

Stoumen v. Commissioner 27 T.C. 1014 · 1957

Bache Trust v. Commissioner 24 T.C. 960 · 1955

Equitable Life Assurance Society of the United States v. Commissioner 19 T.C. 264 · 1952

Estate of Levy v. Commissioner 17 T.C. 728 · 1951

City Bank Farmers Trust Co. v. Commissioner 12 T.C. 242 · 1949

Equitable Trust Co. v. Commissioner 13 T.C. 731 · 1949

Champlin v. Commissioner 6 T.C. 280 · 1946