For Tax Professionals  

2001 IRS Actions on Decisions Library

All Actions on Decisions for 2001 are only available in Adobe Acrobat PDF format. You will need the appropriate PDF Reader to view, print, or download the PDF version. There are different Acrobat Readers for different platforms. If you do not have the appropriate Acrobat Reader plugged into your browser, click on the link at the bottom of the page to obtain a FREE copy from Adobe. See the bottom of the page for links to AODs issued in other years.

North Dakota State University v. United States
Issue: Whether early retirement payments that the taxpayer made to tenured faculty members are wages subject to Federal Insurance Contributions Act ("FICA") taxes.
Therese Hahn v. Commissioner
Issue: Whether I.R.C. § 2040(b)(1) applies to joint interests created before January 1, 1977, where the deceased joint tenant died after December 31, 1981. 2040.02-00.
Robert L. Beck v. Commissioner
Issue: Whether the Tax Court has jurisdiction to review the Service's determination that a spouse is not entitled to equitable relief under I.R.C. § 66(c).
Mesa Oil, Inc. v. United States
Issue: Whether a verbatim recording of a Collection Due Process (CDP) hearing is required under I.R.C. §§ 6320 and 6330 to create a judicially reviewable administrative record.
Exxon v. Commissioner
Issue: Whether the U.K. Petroleum Revenue Tax (PRT) is a creditable income tax under section 901.
Farmland Industries, Inc. v. Commissioner
Issue: Whether the gains and losses that a nonexempt cooperative realized from the disposition of certain property were patronage sourced for purposes of subchapter T of the Internal Revenue Code.
Arnold W. Vinick v. United States
Issue: Whether actual, exercised authority over a company's financial matters, including the duty and power to determine which creditors to pay, is necessary for a finding that a taxpayer is a responsible person under I.R.C. § 6672.
Security State Bank v. Commissioner
Issue: Whether a cash method bank that makes short-term loans in the ordinary course of its business is subject to accrual of the stated interest on those loans under section 1281(a)(2) or, in the alternative, under section 1281(a)(1).


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