Birdsill v. Commissioner of Internal Revenue, T.C. Summary Opinion 2008-55 (U.S.T.C. 5/20/2008)

Core Citations

OVERRULES OTHER CASE

• Suarez v. Comm'r of Internal Revenue

This document cites

• R. v. Malcolm (R.E.), 2000 MBCA 77
• Federal Cases - Welch v. Helvering
• Federal Cases - Greenberg's Express, Inc. v. Comm'r of Internal Revenue
• Federal Cases - Riland v. Comm'r of Internal Revenue
• Federal Cases - Human Eng'g Inst. v. Comm'r of Internal Revenue



See all quotations

• Federal Cases - Indopco, Inc v. Commissioner of Internal Revenue
• Federal Cases - Suarez v. Comm'r of Internal Revenue
• Federal Cases - Guzzetta v. Comm'r of Internal Revenue
• Federal Cases - New Colonial Ice Co v. Helvering
• US - Reference Stubs - Disputes involving $50,000 or less
• US - Reference Stubs - Burden of proof