Portillo v. C.I.R.

Core Citations

CITED in

• Winn v. Commissioner of Internal Revenue, T.C. Memo. 2008-172 (U.S.T.C. 7/21/2008)
• Winn v. Commissioner of Internal Revenue, T.C. Memo. 2008-172 (U.S.T.C. 7/21/2008)

DISTINGUISHED in

• Winn v. Commissioner of Internal Revenue, T.C. Memo. 2008-172 (U.S.T.C. 7/21/2008)
• Mymail Ltd. v. Comm'r of the Internal Revenue Serv.
• New York Guangdong Finance, Inc. v. Commissioner of Internal Revenue, T.C. Memo. 2008-62 (U.S.T.C. 3/11/2008)

REVERSED BY OTHER CASE in

• Rubenstein v. US
• Reser v. C.I.R.

This document cites

• Federal Cases - Benzvi v. C.I.R., 85-8734
• Federal Cases - Donley v. C.I.R.
• Federal Cases - Helvering v. Taylor
• Federal Cases - Couzens v. Commissioner of Internal Revenue
• Federal Cases - Marcello v. CIR



See all quotations

• Federal Cases - Weimerskirch v. C. I. R.
• Federal Cases - Masat v. C.I.R.
• Federal Cases - Zuhone v. C.I.R.
• Federal Cases - Scar v. C.I.R.
• Federal Cases - Patton v. C.I.R., 85-4822
• Federal Cases - Stamm Int'l Corp. v. Comm'r of Internal Revenue, Docket No. 5543-84.
• Federal Cases - Elkins v. United States
• Federal Cases - Dellacroce v. Comm'r of Internal Revenue
• Federal Cases - Cohan v. Commissioner of Internal Revenue, 114.
• Federal Cases - Carson v. U.S.
• Federal Cases - Pizzarello v. United States
• Federal Cases - Bar L Ranch, Inc. v. Phinney
• Federal Cases - United States v. Janis, No. 74-958
• Federal Cases - Heasley v. C.I.R.
• US - Reference Stubs - Notice or regulations requiring records, statements, and special returns
• US - Reference Stubs - Restrictions applicable to deficiencies; petition to Tax Court
• US - Reference Stubs - Notice of deficiency
• US - Reference Stubs - Failure to pay stamp tax