|
|
 |
|
|
|
|
|
 |
|
|
|
Cases
- Agar v. Commissioner 290 F.2d 238 (2d Cir. 1961)
- Alexander v. I.R.S., 72 F.3d 938 (1st Cir. 1995)
- Bent v. Commissioner, 87 T.C. 236 (1986) aff'd 835 F.2d 67 (3d Cir. 1987)
- Britell v. Commissioner, 69 T.C.M. (CCH) 2904 (1995)
- Commissioner v. Schleier, 515 U.S. 323 (1995)
- Evans v. Commissioner, 40 T.C.M. (CCH) 260 (1980)
- Fitts v. Commissioner, 67 T.C.M. (CCH) 2136 (1994)
- Fono v. Commissioner, 79 T.C. 680 (1982)
- Guidry v. Commissioner, 67 T.C.M. (CCH) 2507 (1994)
- Knuckles v. Commissioner, 349 F.2d 610 (10th Cir. 1965)
- Matray v. Commissioner, 56 T.C.M. (CCH) 1107 (1989)
- Metzger v. Commissioner, 88 T.C. 834 (1987), aff'd 845 F.2d 1013 (3d Cir. 1988)
- Nahey v. Commissioner, 111 T.C. 256 (1998)
- Norfolk & Western Ry. Co. v. Liepelt, 444 U.S. 490 (1980)
- Robinson v. Commissioner, 102 T.C. 116 aff'd in part, rev'd in part 70 F.3d 34 (5th Cir.1995)
- Robinson v. Commissioner, 70 F.3d 34 (5th Cir. 1995)
- Rozpad v. Commissioner, 154 F.3d 1 (1st Cir. 1998)
- Stocks v. Commissioner, 98 T.C. 1 (1992)
- Taggi v. United States, 835 F.Supp. 744 (S.D.N.Y. 1993) aff'd 35 F.3d 93 (2nd Cir. 1994)
- United Airline Co. v. Commissioner, 316 F.2d 701 (1st Cir. 1963)
- Woodward v. Commissioner, 397 U.S. 572 (1970)
Internal Revenue Code
- I.R.C. § 61
- I.R.C. § 104
- I.R.C. § 162
- I.R.C. § 212
Treasury Regulations
- Treas. Reg. § 1.265-1(c), (d) (1960)
Miscellaneous Sources
- Tax Court R. 142(a)
- Brent B. Nicholas & Douglas K. Chapman, Enforceability of Settlement Agreement Allocations Under Section 104(a)(2) of the Internal Revenue Code, 47 Baylor L. Rev. 97, 114-15 (1995)
- Rev. Rul. 80-364, 1980-2 C.B. 294
- Priv. Ltr. Rul. 89-44-027 (Aug. 4, 1989)
Previous page |
|
|
|
|
|
|
Contact us
with questions or comments about this web site.
Copyright © 2000 Ferguson Camp Poll, P.C.
Site created by the I.T. department of Ferguson Camp Poll, P.C.
Best if viewed at 800x600; Last modified: July 4, 2000
Disclaimer |
|
|
