Commissioner Vs. Lundy

Decided On : Jan-17-1996

Court : US Supreme Court

LAW: Section 6512(b)(3)(B, Section 6512(b)(3)(B, Section 6512(b)(3)(B, the Tax Code, Section 6512(b)(3)(B, section 6512(b)(3)(B, Section 6512(b)(3)(C

PERSON: v. Lundy - 516, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, J., C. J., KENNEDY, STEVENS, J., J., Kent L. Jones, Argrett, Wallace, Richard Farber, Regina S. Moriarty, Glenn P. Schwartz, Lawrence J. Ross, David M. Kirsch, Robert F. Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, e. g., Allen , Berry v. , T. C. 635, Lundy, Davison , Allen , Martin , Richards, § 6512(b)(3)(B, Badaracco, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Lundy, Sullivan , Sorenson, Lundy, e. g., Lundy, Lundy, Badaracco, J., Lundy, Lundy, Rul, Bull, Lundy, Lundy, Miller, Lundy, Flora, Lundy, Lundy, STEVENS, Lundy, Lundy, Rul, Bull, Rul, Bull, Rul, Bull, Lundy, Miller, 85th Cong., Lundy, Rul, Bull, Lundy, Lundy, Lundy, Lundy, § 6512(b)(3)(B, Lundy, 87th Cong., Lundy, Lundy, 77th Cong., Lundy, Lundy, Lundy, Ante

GPE: U.S., Pp, United States, United States, §, §, §, United States, United States, United States, United States, §, original).6

DATE: 1996, 1995, November 6, 1995-, January 17, 1996, 1987, that year, 1987, 21/2 years, September 26, 1990, 1987, Some three months later, 1987, more than two years, 2-year, three years, more than two years, two years, 3-year, 3 years, 2-year, 3-year, 2-year, September 26, 1990, 3-year, 6511, 1987, April 15, 1988, more than two years, 3-year, 1987, three years, 3-year, 3-year, JJ, more than two years, 2-year, 1987, that year, 1987, 21/2 years, September 26, 1990, 1987, 1987, December 22, 1990, 1987, Six days, March 17, 1992, 1987, two years, 1987, April 15, 1988, more than two years, September 26, 1990, 1992, 1992, 1991, 1126, 1131-1133, 1979, 1974, more than two years, two years, 3011, 1993, three years, 1995, 9 F.3d 1538, 1993, 1994, CA7 1993, CAlO 1994, 1995, 6511, 3 years, 2 years, 2 years, 3 years, 3-year, 3-year, 3 years, 3 years, 2 years, 2 years, 3 years, the 3 years, 3-year, the 2 years, 1987, 6511, the 3 years, 3-year, 3-year, the 2 years, year, section 6511, 3-year, 2-year, 3 years, 3-year, three years, three years, 3-year, only two years, 3-year, 3-year, 2-year, 3 years, 3 years, 3-year, 3-year, 3-year, 2-year, two years, three years, 1984, three years, 3-year, 6511, 1995, 2-year, more than two years, 2-year, September 26, 1990, 3-year, 1987, April 15, 1988, more than two years, September 26, 1990, 3-year, 3-year, three-year, two or three years, three-year, three years, 3-year, 1987, three years, 45 F. 3d, 2-year, 3-year, 3 years, two years, 3 years, three years, Respondent 28, 30, 1995, 3-year, three years, three years, three years, three years, 6694, 6512, 3 years, 6511, 1990, 1986, 1995, 1941, 3-year, 2-year, 2-year, 3-year, 3-year, December 28, 3 years, 1976-2 Cum, 1994, 1960, 1995, two years, 6511, 6511, 1976, three years, 1976-2 Cum, 1976-2 Cum, 3 years, less than three years, 3-year, 1995, 1976-2 Cum, 6511, 3-year, 6511, 1994, two years, 3-year, 1983, 1958, 6511, three years, three years, 1995, 1976-2 Cum, 3-year, the three years, 3-year, 6511, 3-year, 3-year, more than two years, less than three years, 20-year, 6511, 6511, 6511, April 15, 1990, April 16, 1990, April 15, 1993, April 16, 1993, 6511, 1993, less than three years, 6511, 6511, 3-year, 3-year, three years, less than three years, section 6511, 1962, 1954, 2273, 15 (1962, pre-1962, 6511, 6511, 3-year, 2-year, 3-year, 3-year, 1995, more than three years, three years, 1942, 2333, three years, two years, 6511, 3-year, more than three years later, 2-year, 6511, 6511

ORG: Syllabus, THE UNITED STATES COURT OF APPEALS, THE FOURTH CIRCUIT No., the Commissioner of Internal Revenue, the Tax Court, The Tax Court, The Fourth Circuit, the Tax Court, The Tax Court, the Tax Court, The Tax Court, Syllabus, the Tax Court, § 6512(b)(3)(B, the Fourth Circuit's, Congress, Tax Court, § 6512(b)(3)(B, § 6512(b)(3)(B, Court, Court, Court, REHNQUIST, SOUTER, GINSBURG, BREYER, THOMAS, J., STEVENS, Solicitor General Days, Court, the United States Tax Court, the Tax Court, the Commissioner of Internal Revenue, the Tax Court, the Commissioner of Internal Revenue, the Internal Revenue Service, IRS, the Tax Court, the Tax Court, IRS, the Tax Court, the Tax Court, The Tax Court, Tax Court, Galuska, the Tax Court, the Tax Court, The Court of Appeals, the Fourth Circuit, the Tax Court, Court of Appeals, the Tax Court's, Galuska, IRS, the United States Court of Federal Claims, the Tax Court's, Limit, the Tax Court, IRS, the Tax Court, the Tax Court, the Tax Court, the Tax Court, the Tax Court, the Tax Court, § 6512(b)(3)(B, Galuska, Tax Court, § 6511(b)(2, the Tax Court, § 6512(b)(3)(B, the Tax Court's, the Tax Court, the Tax Court, §§ 6511(b)(2)(B, The Fourth Circuit, § 6512(b)(3)(B, §§ 6511(b)(2, § 6511(d, IRS, IRS, the Tax Court, Tax Court, the Tax Court, IRS, § 7422, IRS, CFR §, IRS, the Tax Court, Tax Court, filer, Tax Court, the Tax Court, § 6512(b)(3)(B, Tax Court, the Tax Court, The Tax Court, the Tax Court, the Fourth Circuit, The Fourth Circuit, § 6512(b)(3)(B, the Fourth Circuit, the Fourth Circuit, the Fourth Circuit's, the Fourth Circuit's, the Tax Court, the Tax Court, the Tax Court, the Tax Court's, the Tax Court, The Fourth Circuit's, Congress, Tax Court, the Fourth Circuit's, IRS, § 6512(b)(3)(B, the Tax Court, the Fourth Circuit, the Tax Court, Congress, Tax Court, the Fourth Circuit's, Congress, IRS, CFR, 301.6402-3(a)(1, Tax Court, the Fourth Circuit's, Tax Court, Congress, The Internal Revenue Code, the Tax Court, Emphasis, Congress, Congress, Stroop, Treasury, CFR, 301.6402-3(a)(1, Congress, Congress, Tax Court, Tax Court, the Court of Federal Claims, Congress, Tax Court, IRS, § 6512(b)(3)(B, Congress, Congress, § 6512(b)(3)(B, § 6511(b)(2, Congress, Emphasis, Tax Court, the Court of Federal Claims, Congress, Tax Court, the Court of Federal Claims, the Tax Court, Tax Court, Tax Court, the Tax Court, CFR, Congress, the Tax Court, Congress, the Tax Court, THOMAS, the Court of Appeals, IRS, Congress, IRS, Court, the Internal Revenue Service's, Tax Court, Congress, Tax Court, the Court of Federal Claims, CFR, the Court of Federal Claims, the Tax Court.2 , Service, The Ninth Circuit, Congress, Congress, Congress, Government, Government, CFR, Congress, Congress, Government, Congress, the Tax Court, § 6512(b)(3)(B, the Tax Court, the Tax Court, Government, Government, Congress, the Tax Court, the Tax Court, Emphasis, Tax Court, the Tax Court, the Tax Court's, the Tax Court, the Tax Court, the Tax Court, the Tax Court, the Tax Court, Congress, Oral Arg, § 6512(b)(3)(B, the Tax Court, the Tax Court, the Tax Court, the Tax Court, the Tax Court, The Senate Report, the Internal Revenue Service, sec, Congress, Tax Court, Congress, Congress, Congress, Congress, Tax Court, Tax Court, Congress, Government, the Government, Tax Court, Congress, The Fourth Circuit, Tax Court, the House Report, Tax Court, Tax Court, the Tax Court, the Tax Court, Congress, the Fourth Circuit's, Tax Court, the Fourth Circuit's, the Tax Court, Service, Congress, Tax Court, Court of Federal Claims, Congress, Congress, Tax Court, the Tax Court, Congress

CARDINAL: 94-1785, 239, 236, 239-245, two, 245-250, 250, 45, 856, 253, 253, 237, 238, 6513(b)(1, 99, 665, 97, 339, 344, 72, 62, 642, 65, 93,278, 45, 856, 861, 23, 406, 5, 195, 196, 37, 589, 46, two, 1, 2, 240, 6511(b)(1, two, 833, 655, 658, 26, 2, 1, 3, 3, 242, 5, 196, 37, 589, 6511(b)(2, 240, 6512(b)(3)(B)-a, two, 246, 249-252, 6511(a, 6511(a, 6511(b)(2, 6503(a)(1, 389, 392, 26, 301.64022(b)(1, 6511(a, 2year, 6513(b)(1, 6511(b)(2, 45, 861, 240241, 6512(b)(3, 6512(b)(3)(C, 861, 246, 45, 863, 2)(A, 45, 861, 26, 249, 6695, 250, one, 478, 484, 860, 26, 186, 194, two, 251, 3)(B, 248, 405, 6511(b)(1, 76, 428, 3year, 29, 38, 473, 475, 177, 26, 3)(B, 398, 253, one, 261, 6512(b)(3)(B)-a, 254, one, 1, 76, 428, 76, 428, 76, more than two, 11, 1, 2, 26, 76, 429, 251-252, 38, 473, 475, 2d, 98-99, 76, 26, 301.6402, 76, 428, 6, 256, 3, 6511, 3, 257, one, two, 65, 93,278, 6511(b)(2, 242, 4, 4, 76, 25-26, one, 6511(b)(2, 6512(b)(3)(C, 6512(b)(3)(C, 6512(b)(3)(C, 6512(b)(3)(C, 6512(b)(3)(C, 2d, two, 6511(b)(2, 26, 45, 856, 868, 2d, 121, 8, 247

PERCENT: 26 U. S. C. § 6512(b)(3)(B, 26 U. S. C. §§ 6651(a)(1, 26 U. S. C. § 6512(b)(3)(B, 98 T. C., 515 U. S., 26 U. S. C. § 7422(a, 26 U. S. C. §§ 6501(a, 26 U. S. C. § 6512(b)(3)(B, 26 U. S. C. § 6512(a, 26 U. S. C. § 6696(e)(2, 26 U. S. C. § 6696, 26 U. S. C. § 6213(a, 28 U. S. C. § 1346(a)(1, 26 U. S. C. § 6512(b)(3)(B, 26 U. S. C. § 6512(b, 26 U. S. C. §§ 6511(a, 26 U. S. C. § 6511(a, 26 U. s. C. § 6512(b)(3)(C

ORDINAL: first, first, second, first, first, first, Fourth, first, first, First, Second

MONEY: 10,131, 6,594, 7,672, 3,537, 3,537, 239 , 241 u. S. C. § 6512(b)(3).2, 243 , 245 , 247 , 244-245, 244-245, 252 , 244-245, 255 , 258 Section 6512(b)(3)(B, 259 , 260 , 261 , 262 u. S. C. § 322(d, 263

NORP: §, §, §§ 6511(a, § 6512(b)(3)(B)-which, §, §, §

WORK_OF_ART: Brief for Petitioner 29, Brief for Petitioner 17

EVENT: the 1954 Code

PRODUCT: Report