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Estate of Carter v. Commissioner

en.wikipedia.org/wiki/Estate_of_Carter_v._Commissioner

Judge(s) sitting, Henry Friendly, Wilfred Feinberg, Oscar Hirsh Davis (U.S. Court of Claims, sitting by designation). Case opinions. Majority, Friendly, joined by Feinberg, Davis. Laws applied. Inte...

HIRSCH v. COMMISSIONER OF INTERNAL REVENUE, 115 F.2d ...

casetext.com/case/hirsch-v-commissioner-of-internal-revenue-2

COMMISSIONER OF INTERNAL REVENUE. Circuit Court of Appeals, Seventh Circuit. 115 F.2d 656 (7th Cir. 1940). HIRSCH v. COMMISSIONER OF INTERNAL  ...

167 F3d 1323 Preslar v. Commissioner of Internal Revenue ...

openjurist.org/167/f3d/1323/preslar-v-commissioner-of-internal-revenue

The Commissioner of Internal Revenue appeals the United States Tax ..... 147 F. 2d at 456-57 (doctrine does not apply to third-party transactions), with Hirsch v.

Robert L. Schwartz - United States Tax Court

www.ustaxcourt.gov/USTCInOP/OpinionViewer.aspx?ID=10867

Aug 1, 2016 ... UNITED STATES TAX COURT. ROBERT L. SCHWARTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ... revocable trust. Petitioner was named executor of Mrs. Hersh's estate and trustee for the trusts ...

PRESLAR v. COMMISSIONER OF INTERNAL REVENUE | FindLaw

caselaw.findlaw.com/us-10th-circuit/1078936.html

The Commissioner of Internal Revenue appeals the United States Tax ..... 147 F. 2d at 456-57 (doctrine does not apply to third-party transactions), with Hirsch v.

HELVERING, Commissioner of Internal Revenue, v. AMERICAN ...

www.law.cornell.edu/supremecourt/text/318/322

HELVERING, Commissioner of Internal Revenue, v. .... Hirsch v. Commissioner, 7 Cir., 115 F.2d 656; Helvering v. A. L. Killian Co., 8 Cir., 128 F.2d 433; Gehring ...

Taxation of Debt Collection and Cancellation - Berkeley Law ...

scholarship.law.berkeley.edu/cgi/viewcontent.cgi?article=3154&context=californialawreview

The Internal Revenue Code provides specifically"' that, as to the cred- itor, the ..... basis give rise to ordinary income is the rule of Commissioner v. Carter.44.

GERMANTOWN TRUST CO. v. COMMISSIONER OF INTERNAL ...

www.law.cornell.edu/supremecourt/text/309/304

309 U.S. 304 (60 S.Ct. 566, 84 L.Ed. 770). GERMANTOWN TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE. No. 462. Argued: Feb. 8, 1940. Decided: ...

From the Great Depression to the Current ... - The University of Akron

www.uakron.edu/law/lawreview/taxjournal/atj26/docs/Armstrong.pdf

Sep 8, 2011 ... Step Analysis after Commissioner v. Tufts, 38 TAX LAW. ... added section 108(a)( 1)(C) to the 1954 Internal Revenue Code to prevent farmers ...

PPL Corp. and Subsidiaries v. Commissioner of Internal Revenue ...

www.scotusblog.com/case-files/cases/ppl-corp-and-subsidiaries-v-commissioner-of-internal-revenue/

Holding: The one-time “windfall tax” imposed in 1997 by the United Kingdom on a group of companies privatized between 1984 and 1996 is creditable under ...

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Commissioner of Internal Revenue v. Sherman, 135 F.2d 68 (6th Cir ...

law.justia.com

The Commissioner of Internal Revenue petitions for a review of the decision of the .... Hirsch v. Commissioner of Internal Revenue, 7 Cir., 115 F.2d 656, bears ...

357 F2d 209 Mayrath v. Commissioner of Internal Revenue ...

openjurist.org

Commissioner of Internal Revenue, 306 F.2d 207 (8th Cir. 1962). 10 ... Hirsch v. Commissioner of Internal Revenue, 315 F.2d 731, 738 (9th Cir. 1963). 13.

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b ...

www.ustaxcourt.gov

May 13, 2004 ... RALPH D. AND BRENDA KONCHAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Docket No. .... See Hirsch v.