Petersen v. Comm'r of Internal Revenue

Core Citations

SUMMARIZED OPINION OF in

• Petersen v. CIR

This document cites

• Federal Cases - Firestone Tire and Rubber Company v. Bruch
• Federal Cases - Tate & Lyle, Inc. v. C.I.R.
• Federal Cases - Central States, Southeast and Southwest Areas Pension Fund v. Central Transport, Inc
• Federal Cases - Pilot Life Insurance Company v. Dedeaux, 85-1043
• Federal Cases - Garratt v. Walker, 96-1470



See all quotations

• Federal Cases - Boise Cascade Corp. v. U.S., 01-36086.
• Federal Cases - Donovan v. Cunningham
• Federal Cases - Fifth Third Bancorp v. Dudenhoeffer
• Federal Cases - Brundle v. Wilmington Trust, N.A.
• Federal Cases - Massachusetts v. Morash
• Federal Cases - NYS Conference Blue Cross v. Travelers Ins.
• Federal Cases - David Metzger Trust v. Comm'r of Internal Revenue , Docket Nos. 8824-77
• Federal Cases - Tavannes Watch Co. v. Commissioner of Internal Rev., 219
• Federal Cases - Wyly v. U.S.
• Federal Cases - Katz v. C.I.R.
• US - Reference Stubs - General rule for taxable year of deduction
• US - Reference Stubs - Internal Revenue Code Section 401(a) (Repealed)
• US - Reference Stubs - Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan
• US - Reference Stubs - Courts of review
• US - Reference Stubs - Definitions
• US - Reference Stubs - Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans
• US - Reference Stubs - Distributions of property
• US - Reference Stubs - Civil enforcement
• US - Reference Stubs - Constructive ownership of stock
• US - Reference Stubs - Losses, expenses, and interest with respect to transactions between related taxpayers
• US - Reference Stubs - Tax on prohibited transactions
• US - Reference Stubs - Distributions in redemption of stock
• US - Reference Stubs - Establishment of trust
• US - Reference Stubs - Exemption from tax on corporations, certain trusts, etc.
• US - Reference Stubs - Pass-thru of items to shareholders