Intermountain Web Page (June 25, 2011)

Statutes

  1. Section 6501(e)(1)(A) of the Internal Revenue Code. 26 U.S.C. § 6501(e)(1)(A).

  2. Section 6229(c)(2) of the Internal Revenue Code. 26 U.S.C. § 6229(c)(2).

  3. 26 U.S.C. § 1012.

  4. 26 U.S.C. § 61(a)(3).

  5. 26 U.S.C. § 1001.

  6. 26 U.S.C. §§ 6501(a).

  7. 26 U.S.C. §§ 6229(a).

  8. I.R.S. Temporary Regulation - 26 C.F.R. §§ 301.6501(e)-1T.

  9. I.R.S. Temporary Regulation - 26 C.F.R. §§ 301.6229(c)(2)-1T.

  10. Definition of Omission from Gross Income, T.D. 9466, 74 Fed. Reg. 49,321, (Sept. 28, 2009).

  11. Notice of Proposed Rulemaking, Definition of Omission from Gross Income, 74 Fed. Reg. 49,354 (Sept. 28, 2009).

  12. I.R.S. Regulation - Omission from Return - 26 C.F.R. §§ 301.6501(e)-1.

  13. I.R.S. Regulation - Substantial Omission of Income - 26 C.F.R. §§ 301.6229(c)(2)-1.

  14. Final regulations, Definition of Omission from Gross Income, 75 Fed. Reg. 78,897, (Dec. 17, 2010).

  15. Revenue Act of 1934.

  16. Internal Revenue Code of 1954.

  17. Tax Reform Act of 1986 (Public Law 99-514; see p. 2480).

  18. Tax Equity and Fiscal Responsibility Act of 1982 (Public Law 97-248; see p.336).

  19. Hiring Incentives to Restore Employment Act, Pub. L. No. 111-147, 124 Stat. 71, 112..

  20. Administrative Procedure Act.

  21. 26 U.S.C. §7805(b) (Year: 1996).

Law Review Articles

  1. Citation goes here.

  2. Citation goes here.

  3. Citation goes here.

  4. Citation goes here.

  5. Citation goes here.

Government Reports, Transcripts

  1. An Act to Revise the Internal Revenue Laws of the United States: Hearing on H.R. 8300 Before the S. Comm. on Finance, 83d Cong. 984–85 (1954) (letter from Harry N. Wyatt, D’Ancona, Pflaum, Wyatt & Riskind). See p.984-5.

  2. House Report No. 83-1337 (re: Internal Revenue Code of 1954).

  3. Senate Report No. 83-1622 (re: Internal Revenue Code of 1954).

  4. Federal Rule of Appellate Procedure 28(j).

  5. IRS Chief Counsel Notice CC-2010-001 (Nov. 23, 2009).

Cases

  1. Intermountain briefs - Brief for Appellees.

  2. Intermountain briefs - Brief for the Appellant.

  3. Intermountain briefs - Corrected reply brief for the Appellant.

  4. Intermountain briefs - Corrected brief of amicus curiae - Bausch & Lomb - in support of appellees.

  5. Intermountain Insurance Service - 28(j)letter.

  6. Intermountain - United States Tax Court Memo 2009-195. Filed September 1, 2009.

  7. Intermountain - United States Tax Court 134 T.C. No. 11. Filed May 6, 2010.

  8. Chevron USA Inc. v. Natural Resources Defense Council, Inc., 467 US 837 - Supreme Court 1984.

  9. Bakersfield Energy Partners, LP vs Commissioner of Internal Revenue - 128 T.C. No.17.

  10. Bakersfield Energy Partners, LP vs Commissioner of Internal Revenue - 9th Circuit Court of Appeals (2009) - 568 F.3d 767.

  11. The Colony, Inc. vs Commissioner of Internal Revenue - 357 U.S. 28 - Decided June 9, 1958.

  12. The Colony, Inc. vs Commissioner of Internal Revenue - 357 U.S. 28 - Petition.

  13. The Colony, Inc. vs Commissioner of Internal Revenue - 357 U.S. 28 - Memorandum (on petition).

  14. The Colony, Inc. vs Commissioner of Internal Revenue - 357 U.S. 28 - Brief in opposition (on petition).

  15. The Colony, Inc. vs Commissioner of Internal Revenue - 357 U.S. 28 - Petitioner's brief.

  16. The Colony, Inc. vs Commissioner of Internal Revenue - 357 U.S. 28 - Reply brief.

  17. The Colony, Inc. vs Commissioner of Internal Revenue - 357 U.S. 28 - Respondent's brief.

  18. The Colony, Inc. vs Commissioner of Internal Revenue - 357 U.S. 28 - Transcript.

  19. Colony, Inc. v. Commissioner of Internal Revenue, 244 F.2d 75 (6th Cir. 1957).

  20. National Cable & Telecommunications Assn. vs Brand X Internet Services. 545 U.S. 967 (2005).

  21. UTAM, LTD., DDM Management, Inc., Tax Matters Partner v. Commissioner of Internal Revenue. 98 T.C.M. (CCH) 422.

  22. UTAM, LTD. AND DDM Management, Inc., Tax Matters Partner v. Commissioner of Internal Revenue Service. No. 10-1262. United States Court of Appeals for the District of Columbia.

  23. UTAM, LTD. AND DDM Management, Inc., Tax Matters Partner v. Commissioner of IRS No. 10-1262. US Court of Appeals for the DC - amicus curiae brief from Bausch & Lomb.

  24. UTAM, LTD. AND DDM Management, Inc., Tax Matters Partner v. Commissioner of IRS No. 10-1262. US Court of Appeals for the DC - Brief for appellees.

  25. UTAM, LTD. AND DDM Management, Inc., Tax Matters Partner v. Commissioner of IRS No. 10-1262. US Court of Appeals for the DC - Brief for the appellant.

  26. UTAM, LTD. AND DDM Management, Inc., Tax Matters Partner v. Commissioner of IRS No. 10-1262. US Court of Appeals for the DC - Reply brief for the appellant.

  27. Reis v. Commissioner of Internal Revenue. 142 F.2d 900 (6th Cir. 1944).

  28. Estate of Gibbs v. Commissioner of Internal Revenue, 21 T.C. 443 (1954);.

  29. American Liberty Oil Co. v. Commissioner of Internal Revenue. 1 T.C. 386 (1942).

  30. Uptegrove Lumber Co. v. Commissioner of Internal Revenue., 204 F.2d 570 (3rd Cir. 1953).

  31. Davis v. Hightower, 230 F.2d 549 (5th Cir. 1956).

  32. Potter v. District of Columbia, 558 F. 3d 542 - Court of Appeals, Dist. of Columbia Circuit 2009.

  33. Ark Las Vegas Restaurant Corp. v. NLRB, 334 F. 3d 99 - Court of Appeals, Dist. of Columbia Circuit 2003.

  34. Salman Ranch Ltd v. US, 573 F. 3d 1362 - Court of Appeals, Federal Circuit 2009.

  35. Salman Ranch, Ltd. v. Commissioner of Internal Revenue, Court of Appeals, 10th Circuit 2011.

  36. Burks v. United States, No. 306-cv-1747-N, U.S. Dist. (N.D. Tex. June 13, 2008).

  37. Burks v. US, 633 F. 3d 347 - Court of Appeals, 5th Circuit 2011.

  38. Home Concrete & Supply, LLC v. US, 599 F. Supp. 2d 678 - Dist. Court, North Carolina 2008.

  39. Home Concrete & Supply, LLC v. US, 634 F. 3d 249 - Court of Appeals, 4th Circuit 2011.

  40. Beard v. Commissioner of Internal Revenue - 633 F.3d 616 (7th Cir. 2011).

  41. Grapevine Imports, Ltd. v. US, 636 F.3d 1368 (Fed. Cir. 2011).

  42. Mayo Foundation for Medical Education & Research v. United States, 131 S. Ct. 704, 713-14, 178 L. Ed. 2d 588 (2011).

  43. Village of Barrington v. Surface Transportation Board, 636 F.3d 650 (D.C. Cir. 2011).

  44. Davis v. United States, 495 US 472 - Supreme Court 1990.

  45. Jama v. Immigration and Customs Enforcement, 543 US 335 - Supreme Court 2005.

  46. Stone v. INS, 514 US 386 - Supreme Court 1995.

  47. Babbitt v. Sweet Home Chapter, Communities for Great Ore., 515 US 687 - Supreme Court 1995.

  48. United States of America ex rel. Miller v. Bill Harbert Intern. Const., 608 F. 3d 871 - Court of Appeals, Dist. of Columbia Circuit 2010.

  49. United States v. Mead Corp., 533 US 218 - Supreme Court 2001.

  50. Chock Full O'Nuts Corporation v. United States, 453 F. 2d 300 - Court of Appeals, 2nd Circuit 1971.

  51. Smiley v. Citibank (South Dakota), NA, 517 US 735 - Supreme Court 1996.

  52. United States v. Morton, 467 US 822 - Supreme Court 1984.

  53. Bamidele v. INS, 99 F. 3d 557 - Court of Appeals, 3rd Circuit 1996.

  54. Asika v. Ashcroft, 362 F. 3d 264 - Court of Appeals, 4th Circuit 2004.

  55. Kennecott Utah Copper v. US Dept. of Interior, 88 F. 3d 1191 - Court of Appeals, Dist. of Columbia Circuit 1996.

  56. National Grain & Feed Ass'n v. OSHA US DEPT. OF LABOR, 845 F. 2d 345 - Court of Appeals, Dist. of Columbia Circuit 1988.

  57. Auer v. Robbins, 519 US 452 - Supreme Court 1997.

  58. Bowen v. Georgetown Univ. Hospital, 488 US 204 - Supreme Court 1988.

  59. US v. Reeves, 586 F. 3d 20 - Court of Appeals, Dist. of Columbia Circuit 2009.

  60. Advocates for Highway and Auto Safety v. Federal Highway Administration, 28 F. 3d 1288 - Court of Appeals, Dist. of Columbia Circuit.

URL: http://www.rasmusen.org/intermountain.htm. Indiana University, Department of Business Economics and Public Policy, in the Kelley School of Business, BU 456, 1309 East Tenth Street, Bloomington, Indiana 47405-1701, (812)855-9219. Comments: Erasmuse@Indiana.edu.

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