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ourt of the District of Columbia, the District Court of Guam, the District Court of the Virgin Islands, the United States Court of Federal Claims, the Tax Court of the United States, the Court of International Trade, and the Court of Appeals for the Armed Forces. (Added Pub.L. 91-452, Title II, § 201(a), O
f of Title 16. Conservation, section 1333 of 'title 19, Customs Duties. section 373 of Tide 21, Food and Drugs, sections 4874 and 7493 of Title 26, Internal Revenue Code, section 161(3) of Title 29, Labor, section 506 of Tide 33, Navigation and Navigable Waters, sections 405(f) and 2201 of Title 42, The Public
applicable value. Unless otherwise indicated, section references are to the applicable versions of the Internal Revenue Code. Rule references are to the Tax Court Rules of Practice and Procedure. FINDINGS OF FACT I. Preface The parties submitted to the Court stipulated facts and related exhibits. We find th
Tax Court Memoranda (Current), John H. Hendrix and Karolyn M. Hendrix, Donors, Petitioners v. Commissioner of Internal Revenue, Respondent., U.S. Tax Court, CCH Dec. 58,662(M), T.C. Memo. 2011-133, 101 . 1642, (Jun. 15, 2011) John H. Hendrix and Karolyn M. Hendrix, Donors
and (k), 26 U.S.C.A. § 272(a) (1), (1, k), the first notice of deficiency was clearly sufficient; and since timely filing is made jurisdictional, the Tax Court correctly held th it could not hear the petition. Galvin C. I. IL, 2 Cir., 239 .24 166. Cases c ed, such as ilek C. I. It, 94 II .App.D.C. 97
e United States for the Southern District of New York restraining, pending final hearing, the defendant McElligott, Acting and Deputy Collector of Internal Revenue of the Third District of New York, from refusing to issue licenses to the complainants as brewers of beer, or to issue revenue stamps in respect t
ourt of the District of Columbia, the District Court of Guam, the District Court of the Virgin Islands, the United States Court of Federal Claims, the Tax Court of the United States, the Court of International Trade, and the Court of Appeals for the Armed Forces. (Added Pub.L. 91-452, Title II, § 201(a), O
f of Title 16. Conservation, section 1333 of Title 19, Customs Duties, section 373 of Title 21, Food and Drugs. sections 4874 and 7493 of Title 26, Internal Revenue Code, section 161(3) of Title 29, Labor, section 506 of Title 33, Navigation and Navigable Waters, sections 405(0 and 2201 of Title 42, The Public
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