Kenseth v. Comm'r of Internal Revenue, No. 2385–98.
| Court | United States Tax Court |
| Citation | 114 T.C. 399,82 Fair Empl.Prac.Cas. (BNA) 1512,114 T.C. No. 26 |
| Docket Number | No. 2385–98. |
| Parties | Eldon R. KENSETH and Susan M. Kenseth, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent |
| Decision Date | 24 May 2000 |
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37 practice notes
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Greiner v. United States, No. 13-520T
...(2014) (citing multiple authorities); Huffman v. Comm'r, 126 T.C. 322, 350 (2006), aff'd, 518 F.3d 357 (6th Cir. 2008); Kenseth v. Comm'r, 114 T.C. 399, 428 (2000). 19. Cf. Knight-Ridder, 743 F.2d at 798 (discussing a change in the treatment of a material item when a taxpayer shifts from de......
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Raymond v. U.S., No. 2:01-CV-142.
...the services provided. See Button's, 112 Vt. at 536, 28 A.2d at 407; see also Barnes, 232 U.S. at 121, 34 S.Ct. 276; Kenseth v. Comm'r, 114 T.C. 399, 439, 2000 WL 669977 (2000) (Beghe, J., dissenting). The attorney has no recourse if there is no recovery; if there is a recovery the attorney......
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Porter v. U.S. Agency for Intern. Development, No. CIV.A. 00-1954(JR).
...As a formal matter, the petition for indemnification must be, and it is hereby, denied. --------------- Notes: 1. See Kenseth v. Comm'r, 114 T.C. 399, 2000 WL 669977, (2000). There is a split among those circuits that have addressed the IRS's position on contingent fees. Compare Kenseth v. ......
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Gale v. Commissioner, Docket No. 4448-97.
...¶ 9200], 263 F.2d 119 (5th Cir. 1959), revg. in part [Dec. 22,520] 28 T.C. 947 (1957). See also Kenseth v. Commissioner [Dec. 53,895], 114 T.C. 399 (2000), affd. [2001-2 USTC ¶ 50,570] 259 F.3d 881 (7th Cir. 2001); Freeman v. Commissioner [Dec. 54,496(M)], T.C. Memo. 2001-254; Banks v. Comm......
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37 cases
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Greiner v. United States, No. 13-520T
...(2014) (citing multiple authorities); Huffman v. Comm'r, 126 T.C. 322, 350 (2006), aff'd, 518 F.3d 357 (6th Cir. 2008); Kenseth v. Comm'r, 114 T.C. 399, 428 (2000). 19. Cf. Knight-Ridder, 743 F.2d at 798 (discussing a change in the treatment of a material item when a taxpayer shifts from de......
-
Raymond v. U.S., No. 2:01-CV-142.
...the services provided. See Button's, 112 Vt. at 536, 28 A.2d at 407; see also Barnes, 232 U.S. at 121, 34 S.Ct. 276; Kenseth v. Comm'r, 114 T.C. 399, 439, 2000 WL 669977 (2000) (Beghe, J., dissenting). The attorney has no recourse if there is no recovery; if there is a recovery the attorney......
-
Porter v. U.S. Agency for Intern. Development, No. CIV.A. 00-1954(JR).
...As a formal matter, the petition for indemnification must be, and it is hereby, denied. --------------- Notes: 1. See Kenseth v. Comm'r, 114 T.C. 399, 2000 WL 669977, (2000). There is a split among those circuits that have addressed the IRS's position on contingent fees. Compare Kenseth v. ......
-
Gale v. Commissioner, Docket No. 4448-97.
...¶ 9200], 263 F.2d 119 (5th Cir. 1959), revg. in part [Dec. 22,520] 28 T.C. 947 (1957). See also Kenseth v. Commissioner [Dec. 53,895], 114 T.C. 399 (2000), affd. [2001-2 USTC ¶ 50,570] 259 F.3d 881 (7th Cir. 2001); Freeman v. Commissioner [Dec. 54,496(M)], T.C. Memo. 2001-254; Banks v. Comm......
Request a trial to view additional results