26 U.S.C. § 7484
Change of incumbent in office
When the incumbent of the office of Secretary changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the Tax Court.
Notes of Decisions
Cited in 3
cases, 1963–2016 · leading case: Liverett v. Torres Advanced Enterprise Solutions LLC
Liverett v. Torres Advanced Enterprise Solutions LLC (2016)
“26 U.S.C. § 7484 (a). This statute, at first glance, appears quite simple and straightforward.”
Lucy v. Adams (1963)
“26 U.S.C. § 7484 . Where an action is brought by or against a board or agency with continuity of existence, it has been often decided that there is no need to name the individual members and substitution is unnecessary when the personnel changes.”
Arther G. Barkley v. Commissioner of Internal Revenue (1969)
“Our jurisdiction rests upon 26 U.S.C. § 7484 . Petitioner asserts he is withholding part of the federal income tax due from him for the calendar year 1964 because his constitutional rights have been violated with respect to a dispute with a union and various other public and…”
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