26 U.S.C. § 7453
Rules of practice, procedure, and evidence
Except in the case of proceedings conducted under section 7436(c) or 7463, the proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the Federal Rules of Evidence.
Notes of Decisions
Cited in 74
cases, 1955–2018 · leading case: Elizabeth N. Callaway v. Comm'r of Internal Revenue, 231 F.3d 106 (2d Cir. 2000).
Elizabeth N. Callaway v. Comm'r of Internal Revenue, 231 F.3d 106 (2d Cir. 2000). “Rules 245(b), 247(a) reprinted following 26 U.S.C.A. § 7453 . One such regulation promulgated under the Secretary’s authority pursuant to section 6231(c)(1)(E), provides that, when the estate of a deceased partner files a request for prompt assessment, its partnership items…”
Est. of Burton W. Kanter, Deceased, Joshua S. Kanter, & Naomi Kanter v. Comm'r of Internal Revenue, 337 F.3d 833 (7th Cir. 2003). “See 26 U.S.C. § 7453 ; Stone v. Comm’r, 865 F.”
Comm'r v. Neal, 557 F.3d 1262 (11th Cir. 2009). “[9] It is also noteworthy that 26 U.S.C. § 7453 provides that, with limited exceptions not relevant here, Tax Court proceedings shall be conducted in accordance with rules prescribed by the Tax Court and rules of evidence in trials without a jury.”
John Factor v. Comm'r of Internal Revenue, 281 F.2d 100 (9th Cir. 1960). ““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.”
Seymour Silverman v. Comm'r of Internal Revenue, 538 F.2d 927 (2d Cir. 1976). “Promulgated by the Tax Court pursuant to 26 U.S.C. § 7453 (1969). 6 . Section 2512(a) of the Internal Revenue Code of 1954, 26 U.”
Johnny Daccarett-Ghia, Alleged Alter Ego or Nominee of Friko Corp. v. Comm'r of Internal Revenue Serv., 70 F.3d 621 (D.C. Cir. 1996). “Section 7453 thus, at a minimum, authorizes the Tax Court to promulgate Rules — such as Rule 123(b) — reasonably necessary to the orderly functioning of its own practice.”
Howard S. Scar & Ethel M. Scar v. Comm'r of Internal Revenue, 814 F.2d 1363 (9th Cir. 1987). “Any citation to a Rule refers to the Tax Court Rules of Practice and Procedure (codified at 26 U.S.C. § 7453 ).”
Donald G. Smith v. Comm'r of Internal Revenue, 926 F.2d 1470 (6th Cir. 1991). “” 26 U.S.C. § 7453 ; see also, 26 U.S.C. foil.”
Del Com. Props., Inc. v. Comm'r, 251 F.3d 210 (D.C. Cir. 2001). “801, 802; see also 26 U.S.C. § 7453 (providing that Tax Court proceedings shall be conducted “in accordance with the rules of evidence applicable in trials without a jury in the United States District Court of the District of Columbia”).”
Louisville Builders Supply Co. v. Comm'r of Internal Revenue, 294 F.2d 333 (6th Cir. 1961). “The Tax Court’s Rule 7, 26 U.S.C.A. § 7453 , provides that a proceeding shall be initiated by filing with the court a petition.”
Leo J. Polack v. Comm'r of Internal Revenue, 366 F.3d 608 (8th Cir. 2004). “103(a)(2), made applicable to Tax Court proceedings by 26 U.S.C. § 7453 . The Tax Court’s decision to exclude evidence is reviewed for abuse of discretion.”
Michael L. Rockwell, & Regina Rockwell v. Comm'r of Internal Revenue, 512 F.2d 882 (9th Cir. 1975). “However, it is not our function to retry the case.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.