Riggins v. Comm'r, 17-15748

Core Citations

DISTINGUISHES

• Smaczniak v. C.I.R., 91-4445
• Estate of Smith v. C.I.R., 04-60911.

This document cites

• Federal Cases - Olivares v. Martin
• Federal Cases - Goodmon v. C.I.R., 84-3385
• Federal Cases - Estate of Broadhead v. CIR, 23998.
• Federal Cases - Commissioner of Internal Revenue v. Coy
• Federal Cases - Wilkinson v. Comm'r of Internal Revenue



See all quotations

• Federal Cases - Jones v. Liberty Glass Co
• Federal Cases - Creel v. C.I.R., 04-11817.
• Federal Cases - Lerch v. C.I.R.
• Federal Cases - Smaczniak v. C.I.R., 91-4445
• Federal Cases - Estate of Smith v. C.I.R., 04-60911.
• Federal Cases - Romano-Murphy v. Comm'r of the Internal Revenue Serv., 13–13186.
• Federal Cases - Anselmo v. C.I.R.
• Federal Cases - Bonner v. City of Prichard, Ala.
• Federal Cases - Cleveland Board of Education v. Loudermill Parma Board of Education v. Donnelly Loudermill v. Cleveland Board of Education
• Federal Cases - Bokum v. C.I.R.
• Federal Cases - Sapuppo v. Allstate Floridian Ins. Co.
• Federal Cases - Packard v. Comm'r, 13–10586.
• Federal Cases - Ragan v. C.I.R.
• US - Reference Stubs - Closing agreements
• US - Reference Stubs - Credits or refunds after period of limitation
• US - Reference Stubs - Determinations by Tax Court
• US - Reference Stubs - Courts of review
• US - Reference Stubs - Failure to file tax return or to pay tax
• US - Reference Stubs - Date when Tax Court decision becomes final
• US - Reference Stubs - Jurisdiction
• US - Reference Stubs - Assessment of deficiency found by Tax Court
• US - Reference Stubs - Limitations in case of petition to Tax Court
• US - Reference Stubs - Amounts treated as overpayments
• US - Reference Stubs - Authority to make credits or refunds
• US - Reference Stubs - Restrictions applicable to deficiencies; petition to Tax Court
• US - Reference Stubs - Notice of deficiency