Documents

Briefs, oral arguments, agency decisions and the Federal Register.

1,645 results

0.07s

  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The period within which Ps could file a petition for writ of certiorari with the U.S. Supreme Court expired. … The Plan is a defined benefit plan as described under the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. No. 93-406, 88 Stat. 829, as amended.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    After the series aired, petitioner brought suit in the 224th Judicial District Court of Bexar County, Texas, based upon defamation due to libelous and false statements, invasion of privacy, infliction … $11,500,000 total actual damages minus the $7 million actual damages which were settled for $3,100,000. 11 Respondent calculated postjudgment interest on the first $22 million of the judgment assuming a period

    United States Tax Court
  • T.C. Summary Opinion 2010-138

    Agency decision · Agency decision

    Respondent contends the $219 should be capitalized under MACRS with a 27.5-year recovery period. … Petitioner did not contend in his posttrial briefs that any such deduction should be allowed, and he did not comment on respondent's proposed findings of fact regarding that letter.

    United States Tax Court
  • -Cez~ - e1 41S-'4 s--4r

    Agency decision · Agency decision

    Air Force for 8 years . After an honorable discharge he eventually secured a job as a telephone service representative for Pacific Bell, a telephone company . … - 25 One last comment on petitioner's knowledge . The main reason for the balances due for 1992 to 2000 was that petitioner had her employer withhold too little tax from her paycheck .

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    executor is given such power during that period. … United Air Lines, Inc., 202 F. Supp. 811 (S.D.N.Y. 1962) (venue under Federal Tort Claims Act).

    United States Tax Court
  • T. C. Memo. 2002-200

    Agency decision · Agency decision

    Sect'ion 7491t(a),-'which is erfective with respect to court proceedings arising· in. connection with . the Commissioner commenting. after July 22, 1998, examinations by the - date- of its. enacttríent … by section _3001 (a) of the <Internal Revenue Service Restructuring and Reform Act of 1998,.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    -3[*3] employment taxes for a number of quarters in the years 2005 through 2010,5 pay Federal Unemployment Tax Act (FUTA) tax for the tax year 2009, and file Forms W-2 ("Wage and Tax Statement") for … From 2005 through 2008, Stevens posted sporadic comments and advice on an educational listserv (an electronic bulletin board).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    During the period from Mr. de St. … In support of the Government's argument, respondent cites a single commentator, George C.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    During the period from Mr. de St. … In support of the Government's argument, respondent cites a single commentator, George C.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Act of 1984, Pub. … See also the comment of the Court of Appeals in Lovejoy v.

    United States Tax Court
  • United States Tax Court

    Agency decision · Agency decision

    Comm. on Tax’n, 95th Cong., General Explanation of the Revenue Act of 1978, JCS-7-79, at 244 (J. Comm. … 41 [*41] Respondent argues that petitioner has failed to establish that the trading stamp method is applicable, because the rewards points at issue were redeemable for services (i.e., hotel stays and air

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Among other things, the Court of Appeals commented: "Pansier initially opted to proceed pro se and filed numerous pretrial motions, some of which were incomprehensible or irrelevant, while others, including … Considering all of the circumstances, we conclude that the settlement officer did not act arbitrarily or capriciously and that there were sound reasons for - 20 [*20] rejecting the OIC.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    During the period from Mr. de St. … In support of the Government's argument, respondent cites a single commentator, George C.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    During the period from Mr. de St. … In support of the Government's argument, respondent cites a single commentator, George C.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    During the period from Mr. de St. … In support of the Government's argument, respondent cites a single commentator, George C.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    During the period from Mr. de St. … In support of the Government's argument, respondent cites a single commentator, George C.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    During the period from Mr. de St. … In support of the Government's argument, respondent cites a single commentator, George C.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    During the period from Mr. de St. … In support of the Government's argument, respondent cites a single commentator, George C.

    United States Tax Court
  • United States Tax Court

    Agency decision · Agency decision

    We also considered the parties’ Cross-Motions for Summary Judgment and held that the periods of limitation for assessments of tax 3 Unless otherwise indicated, statutory references are to the Internal … The Notice called for written comments and stated that Treasury would entertain any requests for public hearing by June 17, 1986. 8 Id. at 13,231.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    In the 1980s petitioner took classes on directing, editing, acting, writing, and screenwriting:. … 15 - In his opening brief petitioner states that he was prepared to present evidence- regarding whether the expenditures were "ordinary and necessary"" but abbreviated his presentation in response to comments

    United States Tax Court

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