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Agency decision · Agency decision
Craig's work on her horse activity during the vyears at issue included cleaning stalls, feeding horses, cleaning water troughs, handling animals for the farrier and for the veterinarian, grooming horses … Craig materially withdrew from her activity as a real estate agent during the period she was engaged in her horse activity.
United States Tax CourtAgency decision · Agency decision
At the time, Michelle owned an old Ford Mustang that did not have air conditioning, and Mr. Beck drove a Buick Century, titled in the name of the corporation. … Commissioner, 118 F.2d 308, 310 (5th Cir. 1941), revg. 40 B.T.A. 424 (1939), or the intentional commission of an act or acts for - 36 the specific purpose of evading a tax believed to be owing, Webb v
United States Tax CourtAgency decision · Agency decision
Petitioner's log for July 2009 indicates that she spent approximately 77 hours over an eight-day period to paint a back porch. … Petitioner's log for November 2009 indicates that she spent more than 105 hours over a 12-day period on the flooring for one apartment and that on one specific day she worked 16 hours.
United States Tax CourtAgency decision · Agency decision
At the time, Michelle owned an old Ford Mustang that did not have air conditioning, and Mr. Beck drove a Buick Century, titled in the name of the corporation. … Commissioner, 118 F.2d 308, 310 (5th Cir. 1941), revg. 40 B.T.A. 424 (1939), or the intentional commission of an act or acts for - 36 the specific purpose of evading a tax believed to be owing, Webb v
United States Tax CourtAgency decision · Agency decision
Alami was responsibl e for cleaning his uniform . Mr . … Alami was also responsible for cleaning her own uniforms . Ms . Alami was periodically required by her employer to be on call .
United States Tax CourtAgency decision · Agency decision
20, 1988, Office Auditor Barrow sent (...continued) filed on Jan. 26, 1995, and, therefore, has been considered under sec. 7430 as amended by sec. 6239(a) of the Technical and Miscellaneous Revenue Act … Laundry & cleaning 10. Rent on business property 11. Repairs 12. Supplies 13. Taxes 14. Travel & entertainment 15. Utility/telephone 16. Tolls 17. Pick up charges 18. Claims/chargebacks 19.
United States Tax CourtAgency decision · Agency decision
Act, Pub. … See M The Secretary sought comments on a proposal to (continued...
United States Tax CourtAgency decision · Agency decision
Petitioner’s initial responsibilities at Geottle included installing sheet metal and air-conditioning units. … Federal Insurance Contributions Act, secs. 3101-3128.
United States Tax CourtAgency decision · Agency decision
Air Force (promotion denial). … - 11 However, they have failed to prove that they acted with reasonable cause under the relevant facts and circumstances.
United States Tax CourtAgency decision · Agency decision
performed by said taxpayer for the employer at the JDSRF/JDSCS in Australia for the taxable year(s) ending 31 December 1998, 31 December 1999, 31 December 2000, hereinafter referred to as the taxable period … Abeyta because he was not an employee of the Department of the Air Force.
United States Tax CourtAgency decision · Agency decision
During the taxable years at issue, the State of Alaska and the Galena Air Station, a U.S. … Petitioner contends that section 45A, by incorporating the definitions from the Indian Financing Act of 1974 (IFA), Pub.
United States Tax CourtAgency decision · Agency decision
She also acted as hostess for their parties and as Mr. Kent's nurse when he was ill. Her relationship with Mr. … For the ten year period between 1957 and 1967, I saw him periodically in connection with his dealings with my husband. 3. In 1967, Mr. Kent and I had an affair that lasted for approximately a year.
United States Tax CourtAgency decision · Agency decision
-5During relevant periods petitioner maintained a $25,000 equity line of credit with Grow Financial Federal Credit Union (Grow Financial). … The decision whether a taxpayer acted with reasonable cause and in good faith is made on a case-by-case basis, taking into account all pertinent facts and circumstances.
United States Tax CourtAgency decision · Agency decision
Petitioner's mission as a social science expert was to act as a liaison between the NATO command and the local people of Kandahar and its surrounding area. … He was assigned to NATO by the Air Force. NATO did not have the authority to hire petitioner or to fire him from the Air Force.
United States Tax CourtAgency decision · Agency decision
deduct business use of an automobile are: (1) The amount of the expenditure; (2) the mileage for each business use of the automobile and the total mileage for all use of the automobile during the taxable period … See Internal Revenue Service Restructuring & Reform Act of 1998, Pub. L. 105-206, sec. 3001, 112 Stat. 685, 724.
United States Tax CourtAgency decision · Agency decision
He then maintained radar systems on fighter planes m the Air Force for a while before returning to the air conditioning business as a technician. … Yet respondent did not provide sufficient evidence to establish that petitioner acted with.the intent to evade tax.
United States Tax CourtAgency decision · Agency decision
She also traveled to Maxwell Air Force Base in Montgomery, Alabama, for Air Force training. The Air Force paid for Ms. … The restrictions imposed in section 104(b) are discussed in the legislative history underlying the Tax Reform Act of 1976, Pub. L.
United States Tax CourtAgency decision · Agency decision
According to a copy of a homeowner's insurance policy, petitioners insured the "dwelling" on the Manhattan property for $789,000 during the coverage period of November 1, 2012 through November 1, 2013. … Petitioners reported $28,000 of income on each Schedule E and expenses as follows: -6Expense 2012 2013 Cleaning and maintenance Insurance Mortgage interest paid to banks, etc.
United States Tax CourtAgency decision · Agency decision
Accordingly, the period from 2008 to 2010 is referred to as the years at issue. … Steven Cornell, the King Air's lead pilot, prepared the logs for the King Air, while the GIV pilots prepared logs for the GIV.
United States Tax CourtAgency decision · Agency decision
Circuit rejected the argument that terms in the Clean Water Act requiring states to create procedures for “public notice” and “public hearings” established congressional intent to displace the APA’s notice-and-comment … Circuit concluded that statutory text in the Clean Water Act providing for alternative notice and hearing procedures did not satisfy an express congressional intent sufficient to deviate from the APA.
United States Tax Court
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