Actions on Decisions (AOD)
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An Action on Decision (AOD) is a formal memorandum prepared by the IRS Office of Chief Counsel that announces the future litigation position the IRS will take with regard to the court decision addressed by the AOD. The following list presents these documents in reverse chronological order, starting in the calendar year 1997.
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Number
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Decision
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Issue
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Released
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| 2020-03 | Rothkamm v. United States, 802 F.3d 699 (5th Cir. 2015), rev’g 2014 WL 4986884 (M.D. La. Sept. 15, 2014) | Whether section 7811(d) of the Code suspends the running of the limitations periods for filing a wrongful levy claim and a wrongful levy suit. | 04/20/2020 |
| 2020-02 | Feigh v. Commissioner, 152 T.C. No. 15 (2019) T.C. Docket No. 20163-17 | Whether certain Medicaid waiver payments that are treated as excludable from gross income under § 131 pursuant to Notice 2014-7 may be earned income for purposes of the credits under § 32 and § 24. | 03/30/2020 |
| 2020-01 | Paychex Business Solutions, LLC, et al., v. United States of America, 2017 WL 2692843 (M.D. Fla. 2017) | Whether control over the bank account from which wage payments are made is sufficient for an entity to be a section 3401(d)(1)1 statutory employer. | 03/16/2020 |
| 2019-03 | GreenTeam Materials Recovery Facility PN, GreenWaste Recovery, Inc., Tax Matters Partner, et al. v. Commissioner | Whether the transfer of a non-capital asset is treated under § 1253 as the sale or exchange of a capital asset if the transferor does not retain any significant power, right, or continuing interest. | 10/15/2019 |
| 2019-02 | Union Pacific Railroad Company v. United States, 865 F.3d 1045 (8th Cir. 2017), rev’g No. 8:14CV237 (D. Neb. July 1, 2016) | Whether lump-sum payments made to unionized employees upon ratification of collective bargaining agreements are taxable compensation under the Railroad Retirement Tax Act ("RRTA"). | 10/09/2019 |
| 2019-01 | Jacobs v. Commissioner, 148 T.C. No. 24 (2017) | Whether the IRS will follow the Tax Court’s decision in Jacobs v. Commissioner that Taxpayer’s expenses for provision of pregame meals at away city hotels to professional hockey players and team perso | 02/21/2019 |
| 2017-07 | Carol A. and Roy E. Stanley v. United States W.D. Ark. No:5:14-cv-5236 (2015) | Nonacquiescence to holdings that mere possession of stock certificate constitutes ownership, and work performed in a rental real estate activity may constitute work in other activities under § 469. | 10/31/2017 |
| 2017-06 | Estate of George H. Bartell, Jr. v. Commissioner, 147 T.C 140 (2016) | Nonacquiescence to the holding that a like-kind exchange qualifies under § 1031 even though the taxpayer acquired the benefits and burdens of ownership of the replacement property before the exchange. | |
| 2017-05 | Yosef A. Tsehay v. Commissioner, T.C. Memo. 2016-200 | Nonacquiescence to the holding that a taxpayer whose filing status is married filing separately is entitled to an earned income tax credit. | |
| 2017-04 | Scott Singer Installations, Inc. v. Commissioner, T.C. Memo. 2016-161 | Acquiescence in result only as to whether Taxpayer’s payment of personal expenses on behalf of its sole shareholder-corporate officer constitutes wages subject to Federal employment taxes. | 04/12/2017 |
| 2017-03 | Shea Homes, Inc. and Subs. v. Commissioner, 834 F.3d 1061 (9th Cir. 2016), aff’g 142 T.C. 60 (2014) | Nonacquiescence to the holding that, under the completed contract method of accounting, taxpayer completed a home construction contract when it incurred 95 percent of the estimated cost of constructin | 04/12/2017 |
| 2017-02 | Stine, LLC v. United States, No. 13-03224, 2015 WL 403146 (W.D. La. Jan. 27, 2015) | Nonacquiescence to the holding that buildings built to operate as retail stores are placed in service for depreciation purposes when substantially completed to house and secure racks, shelving and mer | 04/12/2017 |
| 2017-01 | Burnett Ranches, Ltd v. United States, 753 F.3d 143 (5th Cir. 2014), aff’g 113 A.F.T.R.2d (RIA) 2014-2178 (N.D. Tex. 2012) | Nonacquiescence to the holding that a limited partnership was not a farming syndicate because the sole shareholder of a limited partner S Corporation actively participated in the farming business. | 02/13/2017 |
| 2016-03 | Giant Eagle, Inc. v. Commissioner, 822 F.3d 666 (3rd Cir. 2016), rev’g T.C. Memo 2014-146 | Nonacquiescence to the holding that all events fixing a liability for federal income tax purposes occur when discount fuel purchase coupons are issued to a customer for retail grocery purchases. | 10/05/2016 |
| 2016-02 | Voss v. Commissioner, 796 F.3d 1051 (9th Cir. 2015), rev’g Sophy v. Commissioner, 138 T.C. 204 (2012) | Acquiescence relating to the holding that the section 163(h)(3) limitations apply on a per taxpayer basis, allowing each taxpayer to deduct interest on mortgage indebtedness of up to $1.1 million. | 08/01/2016 |
| 2016-01 | Cosentino v. Commissioner, T.C. Memo. 2014-186 | Nonacquiescence relating to the holding that an amount the taxpayers received, to settle a claim that they incurred additional income tax liability because of the tax professional's advice that they e | 04/01/2016 |
| 2015-02 | Morehouse v. Commissioner, 769 F.3d 616 (8th Cir. 2014) rev'g 140 T.C. 350 (2013) | Nonacquiescence relating to the court’s holding that conservation reserve program payments constituted rentals from real estate for purposes of section 1402(a)(1) and are't subject to selfemployment t | 09/23/2015 |
| 2015-01 | Gracia v. Commissioner, T.C. Memo 2004-147, Estate of Martinez v. Commissioner, T.C. Memo 2004-150, Mirarchi v. Commissioner, T.C. Memo 2004-148, Price v. Commissioner, T.C. Memo 2004-149 | Nonacquiescence regarding the holding that a general partner who was not in bankruptcy individually may exclude under section 108(a) partnership debt cancelled in a title 11 case of the partnership. | 01/01/1900 |
| 2014-01 | Dixon v. Commissioner, 141 T.C. No. 3 (2013) | Nonacquiescence relating to whether the Service is obligated to honor an employer’s designation of delinquent employment tax payments toward a specific employee’s income tax liability. | 01/01/1900 |
| 2012-08 | Media Space, Inc. v. Commissioner, 135 T. C. 424 (2010), vacated, 477 Fed. Appx. 857 (2nd Cir. 2012) | Whether the taxpayer’s forbearance payments to its preferred shareholders were (1) ordinary and necessary business expenses that were not required to be capitalized under section 263(a), (2) not nonde | 01/01/1900 |
| 2012-07 | Wilson v. Commissioner, 705 F.3d 980 (9th Cir. 2013), aff’g T.C. Memo. 2010-134 | Whether I.R.C. § 6015(e)(1) provides both a de novo standard and a de novo scope of review in section 6015(f) cases petitioned to the Tax Court. | 01/01/1900 |
| 2012-06 | Zapara v. Commissioner, 652 F.3d 1042 (9th Cir. 2011) | Whether in a post-jeopardy levy Collection Due Process hearing, the Tax Court has the authority to order a credit to the taxpayer for the Service’s failure to comply with I.R.C. § 6335(f). | 01/01/1900 |
| 2012-05 | Patel v. Commissioner, 138 T.C. No. 23 (June 27, 2012) | Whether a finding that the state of the law is uncertain at the time of the filing of a return, without a finding regarding whether the taxpayer made reasonable inquiry as to the state of the law, is | 01/01/1900 |
| 2012-03 | Decision: L & S Industrial & Marine, Inc. v. United States, 633 F.Supp.2d 727 (D. Minn. 2009) | Whether L & S Industrial & Marine, Inc.’s (Taxpayer) vessels engaged in “commercial waterway transportation” as defined in § 4042(d)(1) of the Internal Revenue Code (Code). | 09/12/2012 |
| 2012-02 | International Business Machines Corp. v. United States, 343 F.2d 914 (Ct. Cl. 1965), cert. denied, 382 U.S. 1028 (1966) | Whether I.R.C. § 7805(b) requires the Service to apply an adverse ruling only prospectively if its retroactive application would treat a taxpayer who requested the ruling differently from a taxpayer w | 09/12/2012 |
| 2012-01 | Baer Revoc.Trust v. U.S.,105 AFTR 2d 1544, 2 (D. Neb. 2010) | Whether the stock includible in Decedent’s gross estate qualifies for the marital deduction under Sec. 2056(b)(7) when the stock is subject to contingent bequests. | 04/09/2012 |
| 2011-06 | Ronald A. Mayo and Leslie A. Mayo v. Comm., 136 T.C. 81 (2011) | Are expenses incurred by a taxpayer in the trade or business of gambling “losses from wagering transactions” subject to the limitation on deductions in Sec. 165(d) of the I.R.C? | 12/20/2011 |
| 2011-05 | William & Sharon Norris v. Comm., T.C. Memo. 2011-161 | Whether the Tax Court erred when, in evaluating evidence of fraud, it weighed each of eleven badges of fraud equally, tallied the number “for,” “against” or “neutral,” and concluded that the Service d | 12/09/2011 |
| 2011-04 | Appleton v. Comm., No. 10-4522 (3d Cir. June 10, 2011) | Whether the 3rd Circuit erred in holding that the government of the U.S. Virgin Islands should be permitted to intervene in the Tax Court deficiency proceeding pursuant to Fed. R. Civ. P. 24(b)(2). | 11/08/2011 |
| 2011-03 | O’Donnabhain v. Commissioner, 134 T.C. 34 (2010) | Whether hormone therapy and sex reassignment surgery constitute medical care within the meaning of sections 213(d)(1)(A) and (9)(B). | 11/02/2011 |
| 2011-02 | Keller v. Comm., 556 F.3d 1056 (9th Cir. 2009), rev'g TCM 2006-131 | Whether the gross valuation misstatement penalty under I.R.C. Sec. 6662(h) applies when a deduction or credit is disallowed in full, regardless of the reason for the disallowance. | 10/11/2011 |
| 2011-01 | Robinson Knife Manuf. v. Comm., 600 F.3d 121 (2d Cir. 2010) | Whether sales-based royalties that taxpayer paid for the right to use trademarks on the kitchen tools that it manufactures and sells are production costs "allocable to property produced" (inventory) w | 02/08/2011 |
| 2010-06 | Vainisi v. Comm., 599 F.3d 567 (7th Cir.2010) | Whether in 2003 and 2004, I.R.C. Sec. 291 applies to a bank that converted in 1997 from a C corporation to a qualified subchapter S subsidiary as defined in Sec.1361(b)(3)(B). | 12/13/2010 |
| 2010-05 | VERITAS Software Corp. v. Commissioner, 133 T.C. No. 14 | Whether the U.S. Tax Court erred in concluding that the comparable uncontrolled transaction (CUT) method, with adjustments, was the best method to determine an arm’s length result. | 11/10/2010 |
| 2010-04 | Shoukri Osman Saleh Abdel-Fattah v. Comm.,134 T.C. No. 10 | Whether the State Department certification required under I.R.C. Sec. 893(b) is a prerequisite for the tax exemption provided for in I.R.C. Sec. 893(a). | 10/13/2010 |
| 2010-03 | Xilinx, Inc. v. Commissioner, 598 F.3d 1191 (9th Cir. 2010) | Whether the Ninth Circuit Court of Appeals erred in concluding that under regulations promulgated under section 482 effective for taxable years 1997-1999, employee stockoption (ESO) compensation shoul | 07/16/2010 |
| 2010-02 | Thompson v. U.S., 87 Fed. Cl. 728 (Fed. Cl. 2009) | Whether an interest in a limited liability company (LLC) is a limited partnership interest as defined under Sec. 1.469-5T(e)(3). | 05/19/2010 |
| 2010-01 | Tidewater Inc. v. U.S., 565 F.3d 299 (5th Cir. 2009) | Whether certain time charters entered into between members of Taxpayer’s controlled group and unrelated customers are leases under I.R.C. Section 7701(e). | 05/14/2010 |
| 2009-01 | Cox v. Comm., 514 F.3d 1119 (10th Cir. 2008), rev'g 126 T.C. 367 | Whether indirect consideration of a tax liability in conjunction with evaluating collection alternatives disqualifies an appeals officer from conducting a subsequent CDP hearing focusing on that liabi | 05/07/2009 |
| 2008-01 | Herbert V. Kohler, Jr. et al. v. Comm.; T.C. Memo. 2006-152 | Whether Sec. 2032 allows a discount for transfer restrictions and a purchase option (“restrictions”) imposed on closely-held corporate stock pursuant to a post-death taxfree reorganization in determin | 03/03/2008 |
| 2007-05 | Roosevelt Wallace v. Comm., 128 T.C. No. 11 (April 16, 2007). | The Service will no longer litigate whether payments made by the Department of Veterans Affairs under the compensated work therapy program described in 38 U.S.C. section 1718 are tax exempt. RELEASE | 10/18/2007 |
| 2007-04 | U.S. v. Roxworthy, 457 F.3d 590 (6th Cir. 2006). | Whether a company should have been required to produce an accounting firm's opinion letters in response to an IRS summons. RELEASE DATE: Septemember 25, 2007 | 09/25/2007 |
| 2007-03 | Snider v. U.S.; Turley v. U.S., 468 F.3d 500 (8th Cir. 2006). | Issues relating to a special agent's disclosure of the identity of a taxpayer under investigation to a third-party witness. RELEASE DATE: July 25, 2007 | 07/23/2007 |
| 2007-02 | Moore v. Comm., T.C. Memo. 2006-171, T.C. Dock. #11634-05L. | Whether prohibited ex parte communications during a collection due process hearing before the Office of Appeals may be remedied by sharing the content of the communications with the taxpayer and allow | 02/27/2007 |
| 2007-01 | North Dakota State Univ. v. U.S., 255 F.3d 599 (8th Cir. 2001). | This AOD addresses whether early retirement payments that the taxpayer made to tenured faculty members are wages subject to Federal Insurance Contributions Act ("FICA") taxes. RELEASE DATE: January | 01/18/2007 |
| 2006-02 | Pacific Gas and Electric Company v. U.S., 417 F.3d 1375. | Whether the statute of limitations barred the Service from recovering erroneously paid overpayment interest by offsetting against a subsequent refund of tax and interest determined to be due to the ta | 10/26/2006 |
| 2006-01 | Erickson Post Acquisition, Inc. v. Comm., T.C. Memo. 2003-218. | Whether the cash payment from the wholesaler to the retailer was a taxable advance payment or a nontaxable loan. RELEASE DATE: June 12, 2006 | 06/12/2006 |
| 2005-03 | Montgomery v. Comm., 122 T.C. 1 (2004). | This Action on Decision reflects the Service's acquiescence as to the Tax Court's rejection of the Service's interpretation of "underlying tax liability" and concluding that the term "underlying tax l | 12/15/2006 |
| 2005-02 | Sherwin-Williams v. Comm., 330 F.3rd 449 (6th Cir. 2003). | This Action on Decision reflects the Service’s nonacquiescence as to whether the Court of Appeals erred in ruling that income, including investment income, used to pay the costs of administration is e | 09/12/2005 |
| 2005-01 | Estate of Mitchell v. Comm., 250 F.3d 696 (9th Cir. 2001). | This Action on Decision reflects the Service's nonacquiescence as to whether the Court of Appeals erred in shifting the burden of proving the valuation of stock to the Commissioner on the basis that t | 06/03/2005 |
| 2004-06 | IRS v. Donald Snyder, 343 F.3d 1171 (9th Cir. 2003). | Whether the value of a debtor's interest in a pension plan that is excluded from the bankruptcy estate under Bankruptcy Code Section 541(c)(2) should be included in the value of the Service's secured | 10/18/2004 |
| 2004-05 | Diane Fernandez v. Comm., 114 T. C. 324 (2000) | Docket No. 16710-99. This Action of Decision reflects the Service's acquiescence in results only as to whether the Tax Court has jurisdiction, under I. R. C. Sec. 6015(e) in a case involving an under | 08/30/2004 |
| 2004-04 | Kaffenberger v. U.S., 314 F.3d 944 (8th Cir. 2003. | Whether the Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, constitutes an informal claim for refund, and whether the 2-year period of limitations, s | 08/31/2004 |
| 2004-03 | U.S. v. Roland Harry Macher (In re Macher), 91 AFTR2d 2003-2654. | This Action of Decision reflects the Service’s nonacquiescence as to whether a bankruptcy court has the authority to order the United States to process and consider a debtor’s plan of reorganization i | 08/03/2004 |
| 2004-02 | Tax Analysts v. IRS, 215 F. Supp.2d 192, reversed, 350 F.3d 100. | This Action on Decision reflects the Service's acquiescence in result only as to whether letter rulings issued by the Service that deny or revoke an organization's tax exempt status are subject to pub | 07/02/2004 |
| 2004-01 | Sidney L. Olson and Miriam K. Olson v. Comm.48 T.C. 855.2. | This Action on Decision reflects the Service's withdrawal of its acquiescence as to whether the distribution of the stock of a controlled corporation by a distributing corporation to the shareholders | 01/22/2004 |
| 2003-04 | General Electric Co. & Subs. v. Commissioner, T.C. Memo. 1995-306. | The Action on Decision reflects the Service's acquiescence in result only as to whether aircraft engines and thrust reversers sold by the taxpayer through its wholly-owned domestic international sales | 12/08/2003 |
| 2003-03 | Michael and Nancy B. McNamara v. Commissioner | The Action on Decision reflects the Service's nonacquiescence as to whether farm rental income is includible in self-employment income if the lessor materially participates in farm production, but the | 10/21/2003 |
| 2003-02 | Intermet Corp. & Subs. v. Comm., 117 T.C. 133 (February 4, 2002). | This Action on Decision reflects the Service's nonacquiescence in part (prior acquiescence in result, hereby revoked) to the Court's conclusion that deductions for state income tax deficiencies and in | 05/01/2003 |
| 2003-01 | Doyle, Dane, Bernbach, Inc. v. Comm., 79 T.C. 101 (1982). | This Action on Decision reflects the Service's acquiescence, and that the action on decision approved on June 27, 1988, is withdrawn, that a New York State corporate franchise tax refund attributable | 01/03/2003 |
| 2002-06 | Curell v. U.S., 2001-2 U.S.T.C. Para. 50,740 (S.D. Ohio 2001). | This Action on Decision reflects the Service's nonacquiescence as to whether an LL.M. in Taxation qualify as a “special factor” justifying an award of attorneys’ fees to plaintiff’s counsel in excess | 12/09/2002 |
| 2002-05 | Beck v. Comm., T.C. Memo 2001-198 (July 30, 2001). | This Action on Decision reflects the Service's acquiescence, and that the action on decision dated December 17, 2001, is withdrawn, in the court's conclusion that it had the authority to review respon | 12/09/2002 |
| 2002-04 | Paul Pekar v. Commissioner, 113 T.C. 158 (1999). | The Action on Decision reflects the Service''s acquiescence in result, as modified, only in the court''s conclusion the timely-mailing timely-filing provisions of section 7502 do not apply to for | 03/11/2002 |
| 2002-03 | Ridge and Marjory Harlan v. Comm., 116 T.C. 31 (2001) | Reflects the Service''s acquiescence in the Court''s conclusion that held that in determining the applicability of the 6-year period of limitations provided by section 6501(e)(1)(A), second-tier | 03/05/2002 |
| 2002-02 | Sutherland Lumber-Southwest, Inc. v. Comm. | The Action on Decision reflects the Service''s acquiescence in the Tax Court''s conclusion that the disallowance provisions of section 274(a) were inapplicable because "section 274(e) was intende | 02/08/2002 |
| 2002-01 | Intermet Corporation & Subs. v. Comm., 117 T.C. No. 13. | The Action on Decision reflects the Service''s acquiescence in result only to the Court''s conclusion that deductions for state income tax deficiencies and interest thereon as well as interest on | 02/11/2002 |
| 2001-08 | N.Dakota State Univ v. USA, 84 F. Supp. 1043 (D.N.D. 1999), | The Eighth Circuit held that a payment made to a tenured faculty member under the taxpayer's early retirement program was made in exchange for the relinquishment of the tenured faculty member?s c | 01/01/2002 |
| 2001-07 | Robert L. Beck v. Comm, T.C. 2001-198( filed 07/30/01). | The Action on Decision reflects the Service's acquiescence in the court's conclusion that it had the authority to review respondent?s denial of equitable relief under section 66(c) in a deficienc | 01/01/2002 |
| 2001-06 | Therese Hahn v. Commissioner, 110 T. C. No. 140 (1998) | Reflects the Service's acquiescence in the court's conclusion that the 1981 amendment did not expressly repeal the effective date of section 2040(b)(1), since there is no language in the 1981 ame | 10/18/2001 |
| 2001-05 | Mesa Oil, Inc. v. United States. | Reflects the Service's nonacquiescence whether a verbatim recording of a collection due process (CDP) hearing is required under §§ 6320 and 6330 to create a judicially reviewable administrative r | 08/23/2001 |
| 2001-04 | Exxon v. Commissioner, 113 T. C. No. 338 (1999). | Reflects the Service's acquiescence in result only in the court's conclusion, with respect to the net income issue, that the PRT allowances effectively compensated for the nondeductibility of inte | 08/17/2001 |
| 2001-03 | Farmland Industries, Inc. v. Comm., T.C. Memo. 1999-388 T.C. | Reflects the Service's acquiescence in the Court's conclusion that held that each corporation was formed, operated, and sold to facilitate the petitioner's petroleum business. Because a sufficie | 03/27/2001 |
| 2001-02 | Arnold W. Vinick v. USA, 205 F.3d 1 (1st Cir. 2000). | Reflects the Service's nonacquiescence in the First Circuit's reversal of the lower court's decision that Vinick was liable as a responsible person under section 6672 for the unpaid withholding t | 02/27/2001 |
| 2001-01 | Security State Bank v. Comm., 214 F.3d 1254 (10 th Cir. 2000). | This Action on decisions reflects the Service's acquiescence in the Court's conclusion that neither section 1281(a)(1) nor section 1281(a)(2) were applicable to short-term loans made in the ordinar | 01/29/2001 |
| 2000-09 | Weisbart v. United States Dept of Treas. & IRS. | Reflects the Service's acquiescence with the United States Court of Appeals for the Second Circuit's decision that section 7502 treats the claim as filed on the date of mailing (August 17, 1995) | 11/17/2000 |
| 2000-08 | John D. Shea v. Commissioner, 112 T.C. 183 (1999) | The Tax Court held that the burden of proof should be placed on the Commissioner with respect to the section 66(b) issue. Rather than relying on established case law for its determination as to | 11/03/2000 |
| 2000-07 | Kathy A. King v. Commissoner, 115 T.C. No. 8 (Aug 10, 2000). | Reflects the Service's acquiescence in the Court's conclusion that held that the nonpetitionering spouse was entitled to notice and an opportunity to intervene. The Tax Court reasoned that the rat | 09/25/2000 |
| 2000-06 | Diane Fernandez v. Commissioner, 114 T. C. No 21. | Reflects the Service's acquiescence in the court's conclusion holding that when a taxpayer makes a requisite election under sections 6015(b) and/or (c) along with its request under section 6015(f), | 09/25/2000 |
| 2000-05 | Osteopathic Medical v. Commissioner, 113 T.C. No. 26. | This Action on Decision reflects the Service's acquiescence in the court's conclusion that held that the taxpayer was not required to account for inventories or to use an accrual method of account | 04/29/2000 |
| 2000-04 | Smith v. Comm, 198 F.3d 515 (5th Cir. 1999), rev'g, 108 T.C. 412. | The Tax Court upheld the Commissioner?s determination that the claim against the estate should be limited to the amount actually paid. The Tax Court held that, '[w]here a claim is disputed, conti | 05/09/2000 |
| 2000-03 | Simpson v. United States, 183 F.3d 812 (8th Cir. 1999). | Reflects the Service's nonacquiescence in the Court's conclusion, that under the plain language of TRA 86 section 1433(b)(2)(A), the statutory protection applies to transfers under trusts that wer | 03/04/2000 |
| 2000-02 | Ahadpour v. Comm., T.C. Memo. 1999-9. | This Action on Decision reflects the Service's acquiescence in the Court's conclusion, to the extent, that the Tax Court held that petitioners had only a conditional right to retain the escrow pa | 03/03/2000 |
| 2000-01 | McLeod v. United States, 276 F.Supp. 213 (S.D. Ala. 1967). | Reflects the Service's acquiescence in the court's conclusion holding that the Department of Pensions and Security ?constructively placed? the children in the taxpayer's home for adoption by prese | 03/03/2000 |
| 1999-17 | Duke Energy Natural Gas Corporation v. Comm. | Reflects the Service's nonacquiescence in the court's conclusion holding that natural gas gathering systems are property includible in asset class 13.2 and must be depreciated over a 7-year period. | 03/03/2000 |
| 1999-16 | Conway v. Commissioner, 111 T.C. 350 (1998) | Reflects the Service's acquiescence in the Court's conclusion that held that the transaction was a nontaxable exchange pursuant to section 1035. Consequently, the 10-percent penalty under section | 03/03/2000 |
| 1999-15 | William & Helen Woodral v. Commissioner, 112 T.C.19 (1999). | Reflects the Service's acquiescence in the Court's conclusion that it was unnecessary to look to the legislative history because the language of section 6404(g) clearly granted the Tax Court juri | 03/03/2000 |
| 1999-14 | Mutual Assurance, Inc. v. United States, 56 F.3d 1353. | Reflects the Service's nonacquiescence in the court's conclusion that held that a timely filed claim for refund that was allowed in full may be amended after the expiration of the statute of limi | 03/03/2000 |
| 1999-13 | Dubin v. Commissioner, 99 T.C. 325 (1992) . | Reflects the Service's acquiescence in the court's conclusion that held although section 6231(a)(12) expressly provides that a husband and wife who have a joint interest in a partnership shall be | 03/03/2000 |
| 1999-12 | RJR Nabisco, Inc. et al. v. Commissioner, T.C. Memo. 1998-252. | Reflects the Service's nonacquiescence in the Court's conclusion that held the graphic design and advertising campaign costs incurred by petitioner are currently deductible business expenses under | 03/03/2000 |
| 1999-11 | James J. and Sandra A. Gales v. Comm, T.C. Memo. 1999-27 | Reflects the Service's acquiescence in the Court's conclusion that the advance commissions were loans rather than income in the year received., specifically finding that on occasion repayment was | 03/03/2000 |
| 1999-10 | Boyd Gaming Corporation v. Comm., 9th Cir. 1999. | Reflects the Service's acquiescence in the Court's conclusion that held that the taxpayer's particular security and other business-related concerns provided sufficient justification for its polic | 03/03/2000 |
| 1999-09 | IRS v. Waldschmidt (In re Bradley), (M.D.Tenn. 1999). | This Action on Decision reflects the Service's acquiescence in the Court's interpretation of amended setion 121 in light of section 1398 and declining to follow Mehr and Barden, held that a bankrup | 03/03/2000 |
| 1999-08 | Hospital Corp. of America and Subsidiaries v. Comm, 109 T.C. 21. | Reflects the Service's acquiescence in the Court's conclusion, to the extent, that the Tax Court held that the term "tangible personal property," as defined under a pre-1981 ITC analysis, has con | 03/03/2000 |
| 1999-07 | Vulcan Materials Commpany and Subsidiaries v. Comm. | Reflects the findings of the Tax Court that the statutory language of section 902(a) and its regulations are unclear. The Court was not persuaded that the reference to "accumulated profits" nece | 03/03/2000 |
| 1999-06 | Estate of Mellinger v. Commissioner, 112 T.C. 4 (1999). | Reflects the Service's acquiescence in the Court's conclusion that closely-held stock held in a QTIP trust should not be aggregated, for valuation pusposes, with stock in the same corporation held | 03/03/2000 |
| 1999-05 | St. Jude Medical, Inc. v Comm, 34 F. 3d 1394 (8th Cir. 1994). | Reflects the conclusion by the Eighth Circuit that for purposes of calculating the CTI of a DISC, mandating the use of SIC categories to allocate R&D expenses is inconsistent with Congress's intent | 03/03/2000 |
| 1999-04 | Oshkosh Truck Corporation v. United States 123 F.3d 1477. | Reflects the Service's acquiescence that a presumed markup percentage must be used in computing the vehicular excise tax on automotive articles sold to the United States directly by manufacturers | 03/03/2000 |
| 1999-03 | Murillo v. Commissioner, T.C. Memo. 1998-13. | This Action on Decision reflects the Service's acquiescence in the Court's conclusion, in this case, that the Individual Retirement Account (IRA) forfeiture was similar to the Service's levy on a K | 03/03/2000 |
| 1999-02 | Larotonda v. Commissioner, AOD CC-1998-010. | An action on decision stating that the Service will not acquiescence to the Court's conclusion in Larotonda. Recent legislation warrants the withdrawing of this AOD. The statutory provision effe | 03/03/2000 |
| 1999-01 | Eisenberg v. Comm., 155 F. 3d 50 (2d Cir. 1998). | This Action on Decision reflects the Service's acquiescence in the Court's conclusion, to the extent, that it held that there is no legal prohibition against the discount in the value of a gift of | 03/03/2000 |
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