internal-revenue-code-162(f)
1 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 18-1425 | Naren Chaganti v. Commissioner of Internal Revenue | Eighth Circuit | 2019-05-14 | Denied | Response Waived | binding court-order hearsay hearsay-exception internal-revenue-code internal-revenue-code-162(f) litigation-sanctions parties standing stipulations tax-court-rule tax-court-rule-91-a-e tax-court-stipulations tax-cuts-and-jobs-act tax-cuts-and-jobs-act-2017 | Whether stipulations filed under Tax Court Rule 91(a) & (e) are binding on the parties and the Tax Court |