Brookes v. Commissioner (1997)
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· 37 citation events
across 2 courts.
Showing the 13 strongest citers on record
(one row per citing case, strongest signal kept).
Treatment trajectory · 1997 → 2026 · click a year to view the case as of then
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William A. Stewart v. Commissioner (2006)
Memo. 1987-1 ; Brookes v. Commissioner, 108 T.C. 1, 7 (1997).
Brookes v. Commissioner, 108 T.C. 1, 9-10 (1997).12 We hold that we do not have jurisdiction under section 7481(c) to review petitioner’s motion to redetermine interest.
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Estate of Quick v. Commissioner (1998)
Sec. 6230(a); Brookes v. Commissioner, 108 T.C. 1, 5-6 (1997); Jenkins v. Commissioner, 102 T.C. 550, 554 (1994); N.C.F.
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Estate of Robert W. Quick, Esther P. Quick, Personal Representative, and Esther P. Quick v. Commissioner (1998)
Sec. 6230(a); Brookes v. Commissioner, 108 T.C. 1, 5-6 (1997); Jenkins v. Commissioner, 102 T.C. 550, 554 (1994); N.C.F.
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Comm'r
Brookes v. Commissioner, 108 T.C. 1, 9-10 (1997). 12 We hold that we do not have jurisdiction under section 7481(c) to review petitioner’s motion to redetermine interest.
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Stewart
Memo. 1987-1 ; Brookes v. Commissioner, 108 T.C. 1, 7 (1997).
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Kohn
See *198 Brookes v. Commissioner, 108 T.C. 1 , 7 (1997) .
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Lance C. Standifird (2024)
See Brookes v. Commissioner, 108 T.C. 1, 7 (1997).
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Estate of Bradley v. Commissioner (1997)
Sec. 6231(a)(5); see Brookes v. Commissioner , 108 T.C. 1 (1997) ; Kafka & Cavanagh, 1 Litigation of Federal Civil Tax Controversies par. 9.04[1], at p. 9-5 (2d ed. 1997).
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Comm'r
See Brookes v. Commissioner , 108 T.C. 1 , 4 (1997) ; Brannon's of Shawnee, Inc. v. Commissioner , 69 T.C. 999 , 1002 (1978) .
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Napoliello
Sec. 6231(a)(6) ; see Brookes v. Commissioner, 108 T.C. 1 , 5 (1997) .
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Comm'r
See Brookes v. Commissioner , 108 T.C. 1 , 4 (1997) ; Brannon's of Shawnee, Inc. v. Commissioner , 69 T.C. 999 , 1002 (1978) .
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Hudspath
See secs. 6223 , 6225(a)(2) , 6226(h) , 6229 , 6230(a)(1) , 6231(a)(6) ; see also Brookes v. Commissioner, 108 T.C. 1 , 5 (1997) .