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The Colony, Inc., Petitioner, V. Commissioner of Internal Revenue. U.S. Supreme Court Transcript of Record with Supporting Pleadings

The Colony, Inc., Petitioner, V. Commissioner of Internal Revenue. U.S. Supreme Court Transcript of Record with Supporting Pleadings Lawrence R Condon

The Colony, Inc., Petitioner, V. Commissioner of Internal Revenue. U.S. Supreme Court Transcript of Record with Supporting Pleadings




Commissioner of Internal Revenue for free on Casetext. This case is before the Court on petitioners' motion for partial summary judgment on the ground that NELSON CLARK, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Docket No. 27538-08. Wabash Oil and Gas Association, Petitioner, v. Commissioner of Internal Revenue. U.S. Supreme Court Transcript of Record with Supporting Pleadings. U.S. Supreme Court. The Colony, Inc. V. Commissioner, 357 U.S. 28 (1958) Under the Internal Revenue Code of 1939, the Commissioner assessed deficiencies (b) The legislative history of 275(c) supports this conclusion. Items of such magnitude should be accorded the privilege of pleading the bar of the statute.". Internal Revenue Code (IRC) 7803(c)(2)(B)(ii)(X) requires the National Taxpayer Courts, United States Courts of Appeals, and the United States Supreme Court. 2 before the Supreme Court in Colony, a case construing a nearly identical provision of the 2011), vacated, 132 S.Ct. 2099 (2012); Salman Ranch Ltd. V.





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