Estate of Smith v. C.I.R., 04-60911.

Core Citations

DISTINGUISHED in

• Riggins v. Comm'r, 17-15748

This document cites

• Federal Cases - Commissioner of Internal Revenue v. Coy
• Federal Cases - Comm'r of Internal Revenue v. Smith, 98-60313
• Federal Cases - Treaty Pines Investments Partnership v. C.I.R.
• Federal Cases - Savage v. Comm'r of Internal Revenue
• US - Reference Stubs - Date when Tax Court decision becomes final



See all quotations

• US - Reference Stubs - Jurisdiction
• US - Reference Stubs - Definition of a deficiency
• US - Reference Stubs - Limitations in case of petition to Tax Court
• US - Reference Stubs - Authority to make credits or refunds
• US - Reference Stubs - Restrictions applicable to deficiencies; petition to Tax Court