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Agency decision · Agency decision
the rudders), the shafting system (including the bearings and propellers), the fuel centrifuge, the hull (both interior and exterior), the pumps, the air compressors, the air conditioning, the electrical … and to enable air to be retained in the air box while the towboat’s engine is in operation--are replaced at a cost of $40 each.
United States Tax CourtAgency decision · Agency decision
consulting services; (2) leasing specialized equipment for use in the semiconductor industry;4 and 4 The equipment leased by Cilena included a fixed location clean room facility, air-conditioning and … The temperature inside the structure was precisely controlled and clean-room filtered air was circulated.
United States Tax CourtAgency decision · Agency decision
She testified that her employer did not purchase on-the-air makeup. 1 - 12 in Hynes v. … Subscribing to periodicals of general interest does not. generate an ordinary and necessary business expense within the meaning of section 162.
United States Tax CourtAgency decision · Agency decision
the cleaned air back into the manufacturing area. … During testing for Clean Air Act compliance, Wenner discovered that its specialized yeasts were emitting high levels of ethanol when in the 49 [*49] baking ovens.
United States Tax CourtAgency decision · Agency decision
Friendly Air) in the Eugene, Oregon, area. … Friendly Air scheduled all flights and was responsible for routine cleaning, maintenance, and fueling of the aircraft. Petitioner received $34 per hour of flying time.
United States Tax CourtAgency decision · Agency decision
Large diesel-powered air compressors pump air under the tank, lifting the tank off the ground as much as 18 inches. pull the tank to its new location. … The Watson Air Bag Technology Similar to the hovercraft technology, the Watson Air Bag technology relocates tanks intact.
United States Tax CourtAgency decision · Agency decision
Large diesel-powered air compressors pump air under the tank, lifting the tank off the ground as much as 18 inches. pull the tank to its new location. … The Watson Air Bag Technology Similar to the hovercraft technology, the Watson Air Bag technology relocates tanks intact.
United States Tax CourtAgency decision · Agency decision
Cleaning and Laundry Expenses Petitioners claimed a deduction of $2,800 on their Schedule C for laundry and cleaning expenses. Mr. … Petitioners are claiming the legal expense as a theft loss, seeking to establish that there was an illegal act.
United States Tax CourtAgency decision · Agency decision
Fly-Bye required 4 hours of interior cleaning and 4 hoùrs of exterior cleaning before each term charter, for a total of 108 hours of interior cleaning and 108 hours of exterior cleaning during 2007. … The size of Horizon's interior cleaning and exterior cleaning departments remained the same in 2008.
United States Tax CourtAgency decision · Agency decision
$2,634 1,100 597 103 Fuel 90 Art supplies used during trip 375 Total 4,899 Petitioner provided no supporting evidence, apart from his vague and general testimony, of the claimed expenditures for air … the "amount of each business/investment use * * * based on the appropriate measure (i.e., mileage for -7[*7] automobiles * * * ), and the total use of the * * * [passenger automobile] for the taxable period
United States Tax CourtAgency decision · Agency decision
Fly-Bye required 4 hours of interior cleaning and 4 hoùrs of exterior cleaning before each term charter, for a total of 108 hours of interior cleaning and 108 hours of exterior cleaning during 2007. … The size of Horizon's interior cleaning and exterior cleaning departments remained the same in 2008.
United States Tax CourtAgency decision · Agency decision
This partnership was never formed. 2 Petitioners’ financial projections were for the time period 1980 through 1989, even though their business plan was for the period 1980 through 1985. … Reimer’s efforts in the water and air filtration activity also failed to be profitable. Even with Mr.
United States Tax CourtAgency decision · Agency decision
Petitioner spent time at these properties performing property -5[*5] maintenance such as lawn mowing, cleaning, painting, checking for water leaks, and changing air filters. … days or less during those periods.
United States Tax CourtAgency decision · Agency decision
United Air Lines, Inc. … After all, United’s business is air transportation.
United States Tax CourtAgency decision · Agency decision
Moreover, the coverage period for the policy was December 11, 2005, to December 11, 2006. … - 38 [*38] D_ate Description (inches) P1jce July 6, 2005 Garden of Eden (23 by 35.2) $364,788 Element of Air (21.5 by 37) 348,822 Sense of Hearing (22.5 by 34.6") 333,359 Allegory of the Four
United States Tax CourtAgency decision · Agency decision
This period continued to run after respondent issued the notice of deficiency. … Collins nor 3°For 2011 the additional expense deductions are for automobile rental, travel (including travel by air), contract labor, membership dues, phone, supplies, and dry cleaning.
United States Tax CourtAgency decision · Agency decision
This period continued to run after respondent issued the notice of deficiency. … Collins nor 3°For 2011 the additional expense deductions are for automobile rental, travel (including travel by air), contract labor, membership dues, phone, supplies, and dry cleaning.
United States Tax CourtAgency decision · Agency decision
Air Force for 25 years before retiring in 2010 as a lieutenant colonel. … Rose again traveled to Idaho--this time alone--to clean and bring supplies to the Idaho property.
United States Tax CourtAgency decision · Agency decision
Bogue could commute via air travel to Detroit and LaGuardia Airport in New York and could occasionally drive to and from Milwaukee . … Pension Protection Act of 2006 , Pub . L . 109-280, sec . (continued .. .) 18 1 7 0 ( f ) ( 8 ) ( A ) .
United States Tax CourtAgency decision · Agency decision
Since 2003 petitioner has operated a customs brokerage business, Atlantic Air Express, LLC (Atlantic Air), from her home. For 2004 petitioner reported self-employment income of $45,649. … Petitioner did, however, start her own profitable Schedule C business, Atlantic Air.
United States Tax Court
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