Highpoint Tower Tech. Inc. v. Comm'r of Internal Revenue, 18-10394

Core Citations

ABROGATES OTHER CASE

• Petaluma Fx Partners, LLC v. C.I.R.

SUMMARIZED OPINION OF in

• Highpoint Tower Technology Inc. v. Commissioner

This document cites

• Federal Cases - Gustashaw v. Comm'r of Irs
• Federal Cases - Fears v. Comm'r of Internal Revenue, 21508–05.
• Federal Cases - Holdings v. Comm'r of Internal Revenue, 21330–04.
• Federal Cases - Campbell v. Comm'r of Internal Revenue
• Federal Cases - Rjt Investments X v. C.I.R.



See all quotations

• Federal Cases - Petaluma FX Partners, LLC v. Comm'r
• Federal Cases - CBS Inc. v. Primetime 24 Joint Venture
• Federal Cases - United States v. Woods
• Federal Cases - Desmet v. C.I.R.
• Federal Cases - Petaluma Fx Partners, LLC v. C.I.R.
• Federal Cases -  Domulewicz v. Comm'r of Internal Revenue
• Federal Cases - Harris v. Garner
• Federal Cases - Patel v. U.S. Attorney Gen.
• US - Reference Stubs - Imposition of accuracy-related penalty on underpayments
• US - Reference Stubs - Additional administrative provisions
• US - Reference Stubs - Return of partnership income
• US - Reference Stubs - Courts of review
• US - Reference Stubs - Income and credits of partner
• US - Reference Stubs - Computational adjustments
• 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 - Definition of a deficiency
• US - Reference Stubs - Partners, not partnership, subject to tax
• US - Reference Stubs - Restrictions applicable to deficiencies; petition to Tax Court
• US - Reference Stubs - Notice of deficiency
• US - Reference Stubs - 26 U.S.C. § 6226 Alternative to Payment of Imputed Underpayment By Partnership
• US - Reference Stubs - 26 U.S.C. § 6221 Determination At Partnership Level
• US - Reference Stubs - 26 U.S.C. § 6231 Notice of Proceedings and Adjustment
• US - Reference Stubs - 26 U.S.C. § 6223 Partners Bound By Actions of Partnership