Carothers v. Commissioner of Internal Revenue, T.C. Memo. 2008-273 (U.S.T.C. 12/9/2008)

Core Citations

REVERSES OTHER CASE

• Cox v. Comm'r of Internal Revenue

This document cites

• Federal Cases - Davis v. Comm'r of Internal Revenue
• Federal Cases - Sundstrand Corp. & Consol. Subsidiaries v. Comm'r of Internal Revenue
• Federal Cases - Sundstrand Corp. v. C.I.R.
• Federal Cases - Zaentz v. Comm'r of Internal Revenue
• Federal Cases - Burke v. Comm'r of Internal Revenue, 17684–03L.



See all quotations

• Federal Cases - Nestor v. Comm'r of Internal Revenue
• Federal Cases - Burnet v. Harmel
• Federal Cases - Roberts v. C.I.R.
• Federal Cases - Crain v. C.I.R., 84-4268
• Federal Cases - Cox v. Comm'r of Internal Revenue
• Federal Cases - Goza v. Comm'r of Internal Revenue
• Federal Cases - Jacklin v. Comm'r of Internal Revenue
• Federal Cases - Cox v. C.I.R.
• Federal Cases - March v. I.R.S.
• Federal Cases - Roberts v. Comm'r of Internal Revenue
• Federal Cases - Pierson v. Comm'r of Internal Revenue
• Federal Cases - Dahlstrom v. Comm'r of Internal Revenue
• Federal Cases - Neonatology Assocs., P.A. v. Comm'r of Internal Revenue, 1201–97
• Federal Cases - Florida Peach Corp.. v. Comm'r of Internal Revenue
• Federal Cases - Neonatology Associates, P.A. v. C.I.R.
• US - Reference Stubs - Notice and demand for tax
• US - Reference Stubs - Termination assessments of income tax
• US - Reference Stubs - Levy and distraint
• US - Reference Stubs - Notice and opportunity for hearing upon filing of notice of lien
• US - Reference Stubs - Notice and opportunity for hearing before levy
• US - Reference Stubs - Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
• US - Reference Stubs - Sanctions and costs awarded by courts
• US - Reference Stubs - Assessment authority
• US - Reference Stubs - Jeopardy assessments of income, estate, gift, and certain excise taxes
• US - Reference Stubs - Limitations on assessment and collection
• US - Reference Stubs - Stay of collection of jeopardy assessments
• US - Reference Stubs - Restrictions applicable to deficiencies; petition to Tax Court
• US - Reference Stubs - Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
• US - Reference Stubs - Public information; agency rules, opinions, orders, records, and proceedings
• US - Reference Stubs - Notice of deficiency