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Agency decision · Agency decision
Co., 372 U.S. 108, 114-115 (1963); Boehm v. Commissioner, 326 U.S. 287, 293 (1945); Wilmington Trust Co. v. Helvering, 316 U.S. 164, 167-168 (1942). B. … Commissioner, 503 U.S. 79, 84 (1992).
United States Tax CourtUnited States Tax Court — Opinions MOP.ndjson
Agency decision · Agency decision
Memo. 1996-482. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1996-10-28T05:00:00.000Z","isStricken":false,"judge":"Juan F. … Memo. 1996-423.
United States Tax CourtAgency decision · Agency decision
We also note that respondent did not invoke his power under section 482 to reallocate such expenses, nor does he•suggestan alternate allocation that would more fairly apportion . the expenses between HIE … Chicoine Halle t 200206 34 , 784.24 -0- -0- 34 , 784 .24 -0- -0- -0 - Cornie l 199806 18 , 559 .93 -0- -0- 18 , 559 .93 -0- -0- -0 - Damon Key 199806 199906 200006 378 , 261 .40 312,735 .35 423
United States Tax CourtAgency decision · Agency decision
We also note that respondent did not invoke his power under section 482 to reallocate such expenses, nor does he•suggestan alternate allocation that would more fairly apportion . the expenses between HIE … Chicoine Halle t 200206 34 , 784.24 -0- -0- 34 , 784 .24 -0- -0- -0 - Cornie l 199806 18 , 559 .93 -0- -0- 18 , 559 .93 -0- -0- -0 - Damon Key 199806 199906 200006 378 , 261 .40 312,735 .35 423
United States Tax CourtAgency decision · Agency decision
We also note that respondent did not invoke his power under section 482 to reallocate such expenses, nor does he•suggestan alternate allocation that would more fairly apportion . the expenses between HIE … Chicoine Halle t 200206 34 , 784.24 -0- -0- 34 , 784 .24 -0- -0- -0 - Cornie l 199806 18 , 559 .93 -0- -0- 18 , 559 .93 -0- -0- -0 - Damon Key 199806 199906 200006 378 , 261 .40 312,735 .35 423
United States Tax CourtUnited States Tax Court — Opinions MOP.ndjson
Agency decision · Agency decision
Memo. 1998-423 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-24T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":10 … documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-23T05:00:00.000Z","isStricken":false,"judge":"Beghe","numberOfPages":16} {"entityName":"PublicDocumentSearchResult","caseCaption":"U.S
United States Tax Court
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