Miles Production Co. v. C.I.R., No. 92-4284
| Court | United States Courts of Appeals. United States Court of Appeals (5th Circuit) |
| Writing for the Court | Before GOLDBERG, JOLLY, and WIENER; GOLDBERG |
| Citation | 987 F.2d 273 |
| Parties | -2219, 93-1 USTC P 50,189 MILES PRODUCTION COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. |
| Docket Number | No. 92-4284 |
| Decision Date | 01 April 1993 |
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5 practice notes
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Dees v. Comm'r, 148 T.C. No. 1
...that the Commissioner determined a deficiency. This approach is evident in Miles Prod. Co. v. Commissioner, 96 T.C. 595 (1991), aff'd, 987 F.2d 273 (5th Cir. 1993), a case in which the Commissioner issued a notice of deficiency determining deficiencies in the taxpayer's windfall profits tax......
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Polsky v. Werfel, CIVIL ACTION No. 14-655
...a Notice of Deficiency.26 26 U.S.C. §§ 6211(a), 6212(a), 6213(b)(2)(A); Treas. Reg. § 301.6211-1(a); Miles Production Co. v. C.I.R., 987 F.2d 273, 277 (5th Cir. 1993) (citation omitted). A Notice of Deficiency is the taxpayer's "ticket to the Tax Court" to litigate the merits of the deficie......
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Polsky v. Werfel, Civil Action No. 14–655.
...a Notice of Deficiency.26 26 U.S.C. §§ 6211(a), 6212(a), 6213(b)(2)(A) ; Treas. Reg. § 301.6211–1(a) ; Miles Production Co. v. C.I.R., 987 F.2d 273, 277 (5th Cir.1993) (citation omitted). A Notice of Deficiency is the taxpayer's “ticket to the Tax Court” to litigate the merits of the defici......
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U.S. v. Bishop, No. 00-20282
...decrease it according to the formula above, as the taxpayer returns the credit now known to be unwarranted. See Miles Prod. Co. v. CIR, 987 F.2d 273, 276-77 & n.3 (5th Cir. 1993); United States v. Wilkes, 946 F.2d 1143, 1149 (5th Cir. 1991). 9. Locus testified that he was suspicious of a ne......
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5 cases
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Dees v. Comm'r, 148 T.C. No. 1
...that the Commissioner determined a deficiency. This approach is evident in Miles Prod. Co. v. Commissioner, 96 T.C. 595 (1991), aff'd, 987 F.2d 273 (5th Cir. 1993), a case in which the Commissioner issued a notice of deficiency determining deficiencies in the taxpayer's windfall profits tax......
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Polsky v. Werfel, CIVIL ACTION No. 14-655
...a Notice of Deficiency.26 26 U.S.C. §§ 6211(a), 6212(a), 6213(b)(2)(A); Treas. Reg. § 301.6211-1(a); Miles Production Co. v. C.I.R., 987 F.2d 273, 277 (5th Cir. 1993) (citation omitted). A Notice of Deficiency is the taxpayer's "ticket to the Tax Court" to litigate the merits of the deficie......
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Polsky v. Werfel, Civil Action No. 14–655.
...a Notice of Deficiency.26 26 U.S.C. §§ 6211(a), 6212(a), 6213(b)(2)(A) ; Treas. Reg. § 301.6211–1(a) ; Miles Production Co. v. C.I.R., 987 F.2d 273, 277 (5th Cir.1993) (citation omitted). A Notice of Deficiency is the taxpayer's “ticket to the Tax Court” to litigate the merits of the defici......
-
U.S. v. Bishop, No. 00-20282
...decrease it according to the formula above, as the taxpayer returns the credit now known to be unwarranted. See Miles Prod. Co. v. CIR, 987 F.2d 273, 276-77 & n.3 (5th Cir. 1993); United States v. Wilkes, 946 F.2d 1143, 1149 (5th Cir. 1991). 9. Locus testified that he was suspicious of a ne......
Request a trial to view additional results