26 U.S.C. § 1111
Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]
[repealed]
Notes of Decisions
Cited in 24
cases, 1930–1968 · leading case: Falsone v. United States, 205 F.2d 734 (5th Cir. 1953).
Falsone v. United States, 205 F.2d 734 (5th Cir. 1953). “; see also 26 U.S.C.A. § 1111 , Rules of Practice in Tax Court, Rule 31; §§ 3614, 3632; Whitlow v.”
Chairman of United States Mar. Comm'n v. California E. Line, Inc., 204 F.2d 398 (D.C. Cir. 1953). “Rule 64-11, 26 U.S.C.A. § 1111 . In tax cases Rule 12 of the Tax Court requires that a copy of the petition be served upon “the Commissioner.”
Lillian Kilpatrick v. Comm'r of Internal Revenue, Comm'r of Internal Revenue v. Lillian Kilpatrick, 227 F.2d 240 (5th Cir. 1955). “26 U.S.C. § 1111 (1952 ed.) 3 . Title 14, § 305, District of Columbia Code provides: “No person shall be incompetent to testify, in either civil or criminal proceedings, by reason of his haying been convicted of crime, but such fact may be given in evidence to affect his credit…”
Carmack Et Ux. v. Comm'r of Internal Revenue, 183 F.2d 1 (5th Cir. 1950). “Upon consideration of the motion to modify decision filed in the above styled and numbered cause, it is ordered that the original decision therein be modified by providing that the affirmance is without prejudice to the right of the Tax Court under Rule 50, 26 U.S.C.A. § 1111 ,…”
Reo Motors, Inc. v. Comm'r of Internal Revenue, 219 F.2d 610 (6th Cir. 1955). “For these reasons the petitioner urgently prays this Court to permit petitioner to withdraw and reform its stipulation, to withdraw its agreement to, and file a substitute re-computation of, excess profits tax liability under Rule 50 [ 26 U.S.C.A. § 1111 ] and further prays the…”
Cent. Paper Co. v. Comm'r of Internal Revenue, 199 F.2d 902 (6th Cir. 1952). “The Commissioner contends that Rule 5 of the Rules of Practice of The Tax Court, 26 U.S.C.A. § 1111 requires that any document to be filed with the Court, must be filed in the office of the .”
Arlington Corp. v. Comm'r of Internal Revenue, 183 F.2d 448 (5th Cir. 1950). “Rule 14, Rules of the Tax Court, 26 U.S.C.A. § 1111 . Reversed and remanded with directions.”
Corn Prods. Refining Co. v. Comm'r of Internal Revenue, 215 F.2d 513 (2d Cir. 1954). “” Rule 32 of the Rules of Practice before the Tax Court, 26 U.S.C.A. § 1111 , provides: “The burden of proof shall be upon the petitioner, except as otherwise provided by statute, and except that in respect of any new matter pleaded in his answer, it shall be upon the respondent.”
Comm'r of Internal Revenue v. Van Bergh, 209 F.2d 23 (2d Cir. 1954). “Both parties filed “Computations” under Rule 50, Rules of Practice, Tax Court, 26 U.S.C.A. § 1111 , —Van Bergh, on August 12th; the Commissioner, on September 5th, and at a hearing on September 10th, the Commissioner argued that the claim for a refund had been filed too late and…”
Marx v. Comm'r of Internal Revenue, 179 F.2d 938 (1st Cir. 1950). “The Tax Court in a carefully considered opinion allowed some of the deductions claimed and disallowed others and entered decisions under its Rule 50, Rules of Practice, Tax Court, 26 U.S.C.A. § 1111 , pursuant to its Memorandum Findings of Fact and Opinion redetermining the…”
Di Prospero v. Comm'r of Internal Revenue, 176 F.2d 76 (9th Cir. 1949). “* * * ” 2 Pursuant to the authority granted by 26 U.S.C.A. § 1111 , The Tax Court enacted the following Rules of Practice: “Rule 1 — Business Hours.”
David H. Schultz & Bessie Schultz v. Comm'r of Internal Revenue, 278 F.2d 927 (5th Cir. 1960). “§ 7453 (§ 1111 of the 1939 Code, 26 U.S.C.A. § 1111 ); § 7460, 26 U.S.C.A.”
— 26 U.S.C. § 1111(b) — 1 case
Toy v. United States, 45 F.2d 1 (9th Cir. 1930).
— 26 U.S.C. § 1111(c) — 1 case
Toy v. United States, 45 F.2d 1 (9th Cir. 1930).
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