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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...

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.

816 F2d 493 Baxter v. Commissioner of Internal Revenue | OpenJurist

openjurist.org/816/f2d/493/baxter-v-commissioner-of-internal-revenue

v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. .... Commissioner, 781 F.2d 724, 726 (9th Cir.1986), quoting Hirsch v.

T.C. Summary Opinion 2016-18 UNITED STATES TAX COURT ...

ustaxcourt.gov/UstcInOp/OpinionViewer.aspx?ID=10761

Apr 21, 2016 ... RICHARD A. EICHINGER AND DIANA SUAREZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Docket No. .... Hirsch v. Oliver, 970 N.E. 2d 651 (Ind. 2012). Thus, for 2009 Christel Eichinger.

Margit Sigray Bessenyey, Petitioner, v. Commissioner of Internal ...

law.justia.com/cases/federal/appellate-courts/F2/379/252/361779/

Commissioner of Internal Revenue, Respondent, 379 F.2d 252 (2d Cir. ... dominant hope and intent of realizing a profit, i.e., taxable income, therefrom." 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.

Discharge of Indebtedness Income and the Bankruptcy Tax Act of ...

ir.lawnet.fordham.edu/cgi/viewcontent.cgi?article=2503&context=flr

Co. v. Commissioner, 36 B.T.A. 340, 344-46 (1937) (income realized when bonds ... income.3 Section 61(a)(12) of the Internal Revenue Code (Code) only.

CHURCHMAN v. COMMISSIONER | Leagle.com

www.leagle.com/decision/197776468bftc696_1707/CHURCHMAN v. COMMISSIONER

C. WEST AND GLORIA CHURCHMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FORRESTER, Judge: Respondent has ... 1.183-2(a), Income Tax Regs.; Hirsch v. Commissioner, 315 F.2d 731 (9th Cir.

Freytag v. Commissioner, 501 U.S. 868 (1991) - Cornell University

www.law.cornell.edu/supct/html/90-762.ZS.html

FREYTAG et al. v. COMMISSIONER OFINTERNAL REVENUE. certiorari to the united states court of appeals for the fifth circuit. No. 90-762 . Argued April 23 ...

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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.

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 ...