en.wikipedia.org/wiki/Smith_v._Commissioner

Smith v. Commissioner, 40 B.T.A. 1038 (1939) is a United States tax case discussing the ... But if that is true it becomes all the more necessary to apply accepted principles to the novel facts. We are not prepared to say that the care of children, ...

www.steptoe.com/en/news-publications/tax-court-releases-decision-in-smith-v.-commissioner.html

Sep 18, 2018 ... Tax Court Releases Decision in Smith v. Commissioner: Today, the Tax Court released its opinion in Smith v. Commissioner, a case in which ...

caselaw.findlaw.com/us-5th-circuit/1387818.html

Case opinion for US 5th Circuit SMITH v. COMMISSIONER OF ... All venture participants gave personal guaranties for the assumed note. Smith eventually ...

caselaw.findlaw.com/us-dc-circuit/1657003.html

Patrick J. Smith was on the brief for amici curiae Ronda Gordon, et al. in support of ... Loving v. IRS, 917 F.Supp.2d 67, 79 (D.D.C.2013). The District Court ...

ustaxcourt.gov/UstcInOp/OpinionViewer.aspx?ID=11219

Jun 7, 2017 ... IAN D. SMITH, Petitioner v. ... All Rule references are to the Tax Court Rules of Practice and. Procedure. ... section 301.7623-2(b), Proced. & Admin. Regs. He also relied on section ... Commissioner, 118 T.C. 226, 238 (2002).

www.irs.gov/irm/part5/irm_05-017-005

28 USC § 1345 - District courts have original jurisdiction of all civil actions ..... what is popularly known as the Federal Tort Claims Act (28 USC § 2671, et seq.) ... Himmelreich and United States v. Smith. The Government cannot, by way of ...

www.law.du.edu/documents/lawyering-process/a-guide-to-the-bluebook.pdf

Smith et. al. v. Jones. Smith v. Jones. John E. Smith v. Jill Jones. Smith v. ... Commissioner of Internal Revenue v. Fred C. Smith. Correct: Commissioner v. Smith ...

www.scotusblog.com/wp-content/uploads/2016/10/16-497-cert-petition.pdf

Oct 11, 2016 ... Martin Smith. Petitioner v. Internal Revenue Service,. Respondent. ... debts from the Code's presumptive discharge of all indebtedness. More specifically ..... The Bankruptcy Code, 11 U.S.C. § 101 et seq., gen- erally allows a ...

www.taxcontroversy360.com/2016/03/irs-loses-summary-judgment-in-mylan-case

Mar 16, 2016 ... The IRS argued that pursuant to Commissioner v. ... intent of the parties in determining whether “all substantial rights” under a patent were transferred, relying on such authorities as Merck & Co. v. Smith, 261 F.2d 162 (3d Cir.