Del. Orders 35 (Rev. 5) Superseded by Del. Order 35 (Rev. 6), 635 42 (Rev. 5) Superseded by Del. Order 42 (Rev. 6), 635 77 (Rev. 6) Superseded by Del. Order 77 (Rev. 7), 636 77 (Rev. 7) Superseded by Del. Order 77 (Rev. 8), 636 96 (Rev. 1) Superseded by Del. Order 96 (Rev. 2), 637 97 (Rev. 11) Superseded by Del. Order 97 (Rev. 12), 637 Cumulative List of Announcements Relating to Decisions of the Tax Court Published in the Internal Revenue Bulletin From January 1, 1975 to June 30, 1975 It is the policy of the Internal Revenue Service to announce in the Internal Revenue Bulletin at the earliest practicable date the determination of the Commissioner to acquiesce or not acquiesce in a decision of the Tax Court which disallows a deficiency in tax determined by the Commissioner to be due. Notice that the Commissioner has acquiesced or nonacquiesced in a decision of the Tax Court relates only to the issue or issues decided adversely to the Government. Actions of acquiescences in adverse decisions shall be relied on by Revenue officers and others concerned as con clusions of the Service only to the application of the law to the facts in the particular case. Caution should be particular case. Caution should be exercised in extending the application of the decision to a similar case unless the facts and circumstances are substantially the same, and consideration should be given to the effect of new legislation, regulations, and rulings as well as subsequent court decisions and actions thereon. Acquiescence in a decision means acceptance by the Service of the conclusion reached, and does not necessarily mean acceptance and approval of any or all of the reasons assigned by the Court for its conclusions. No announcements are made in the Bulletin with respect to memorandum opinions of the Tax Court. The announcements published in the weekly Internal Revenue Bulletins are consolidated semiannually and annually. The semiannual consolidation appears in the first Bulletin for July and in the Cumulative Bulletin for the first half of the year and the annual consolidation appears in the first Bulletin for the following January and in the Cumulative Bulletin for the last half of the year. The Commissioner ACQUIESCES in the following decisions: Report |