Selig v. Commissioner

Core Citations

OVERRULES OTHER CASE

• Richmond Television Corporation v. United States

This document cites

• Federal Cases - Liddle v. C.I.R.
• Federal Cases - Harrah's Club v. United States
• Federal Cases - McCoy Enterprises, Inc. v. C.I.R., 93-9014
• Federal Cases - Richmond Television Corporation v. United States
• Federal Cases - Richmond Television Corporation v. United States



See all quotations

• Federal Cases - Mailman v. Comm'r of Internal Revenue
• Federal Cases - Liddle v. Comm'r of Internal Revenue
• Federal Cases - Richmond Television Corporation v. United States
• Federal Cases - APPEAL OF COLUMBIA MALTING CO., Docket No. 449.
• Federal Cases - Pallottini v. Comm'r of Internal Revenue
• Federal Cases - Simon v. Comm'r of Internal Revenue
• Federal Cases - Briarcliff Candy Corporation v. Commissioner of Internal Revenue
• US - Reference Stubs - Imposition of accuracy-related penalty on underpayments
• US - Reference Stubs - S corporation defined
• US - Reference Stubs - Definitions and special rules
• US - Reference Stubs - Limitations in case of petition to Tax Court
• US - Reference Stubs - Pass-thru of items to shareholders