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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
acting hereunder without liability for interest thereon. … Notwithstanding the Court's - 49 [*49] comments and directions at the conclusion of the trial, the briefs of the parties failed to focus on the material facts.
United States Tax CourtAgency decision · Agency decision
He did not review any periodicals - 14 relating to resin prices. He never made a profit in any year from his investment in Clearwater. 2. David and Deborah B. … Feinstein told Alter about Lauren and his comments about PI.
United States Tax CourtAgency decision · Agency decision
Feinstein told Alter about Lauren and his comments about PI. … Feinstein testified that he had telephone conversations with Winer, but Feinstein did not explain the substance of Winer's comments. See Howard v.
United States Tax CourtAgency decision · Agency decision
However, the deal was not consummated before the end of the second 30-day extension period. … We sustain without further comment respondent's determination that the $404, $19,169, and the $500 are not included in HCAC's adjusted basis of the rights of first refusal, see id., and we turn to decide
United States Tax CourtAgency decision · Agency decision
However, the deal was not consummated before the end of the second 30-day extension period. … We sustain without further comment respondent's determination that the $404, $19,169, and the $500 are not included in HCAC's adjusted basis of the rights of first refusal, see id., and we turn to decide
United States Tax CourtAgency decision · Agency decision
acting hereunder without liability for interest thereon. … Notwithstanding the Court's - 49 [*49] comments and directions at the conclusion of the trial, the briefs of the parties failed to focus on the material facts.
United States Tax CourtAgency decision · Agency decision
However, the deal was not consummated before the end of the second 30-day extension period. … We sustain without further comment respondent's determination that the $404, $19,169, and the $500 are not included in HCAC's adjusted basis of the rights of first refusal, see id., and we turn to decide
United States Tax CourtAgency decision · Agency decision
During a road trip with his wife through southeast Arizona and southwest New Mexico, Ryder noticed for-sale signs on ranch properties and commented to Mrs. … Counselor Capital would return 47 Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001 (USA PATRIOT Act), Pub. L.
United States Tax CourtAgency decision · Agency decision
During a road trip with his wife through southeast Arizona and southwest New Mexico, Ryder noticed for-sale signs on ranch properties and commented to Mrs. … Counselor Capital would return 47 Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001 (USA PATRIOT Act), Pub. L.
United States Tax CourtAgency decision · Agency decision
During a road trip with his wife through southeast Arizona and southwest New Mexico, Ryder noticed for-sale signs on ranch properties and commented to Mrs. … Counselor Capital would return 47 Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001 (USA PATRIOT Act), Pub. L.
United States Tax CourtAgency decision · Agency decision
During a road trip with his wife through southeast Arizona and southwest New Mexico, Ryder noticed for-sale signs on ranch properties and commented to Mrs. … Counselor Capital would return 47 Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001 (USA PATRIOT Act), Pub. L.
United States Tax CourtAgency decision · Agency decision
Comments “suggested that a customer’s use of computer software is tantamount to a license of the computer software.” Id. … These comments were not incorporated into the temporary regulations. Id.
United States Tax CourtAgency decision · Agency decision
During a road trip with his wife through southeast Arizona and southwest New Mexico, Ryder noticed for-sale signs on ranch properties and commented to Mrs. … Counselor Capital would return 47 Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001 (USA PATRIOT Act), Pub. L.
United States Tax CourtAgency decision · Agency decision
During a road trip with his wife through southeast Arizona and southwest New Mexico, Ryder noticed for-sale signs on ranch properties and commented to Mrs. … Counselor Capital would return 47 Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001 (USA PATRIOT Act), Pub. L.
United States Tax CourtAgency decision · Agency decision
During a road trip with his wife through southeast Arizona and southwest New Mexico, Ryder noticed for-sale signs on ranch properties and commented to Mrs. … Counselor Capital would return 47 Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001 (USA PATRIOT Act), Pub. L.
United States Tax CourtAgency decision · Agency decision
Besides the implication from the fact that the regulation was only temporary, 11 months is a relatively short period of time for considering its impact. … One final comment.
United States Tax CourtAgency decision · Agency decision
During a road trip with his wife through southeast Arizona and southwest New Mexico, Ryder noticed for-sale signs on ranch properties and commented to Mrs. … Counselor Capital would return 47 Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001 (USA PATRIOT Act), Pub. L.
United States Tax CourtAgency decision · Agency decision
The letter stated that "this offer" was "open" only during the 90-day period following the closing of the SPA. … He continued: This brings me to another comment from one of my lawyers. His opinion is the structure of the Operating Agreement guarantees litigation. It is not a question of "if" only "when".
United States Tax CourtAgency decision · Agency decision
-26term is unenforceable because of public policy considerations, and lists numerous illustrations in the comments ranging from illegality to unreasonable restraints on trade . … An annuity is a commonly purchased financial interest that gives its holder the right to a certain stream of payments -51over a fixed period, not full present enjoyment of the whole property as might
United States Tax CourtAgency decision · Agency decision
The letter stated that "this offer" was "open" only during the 90-day period following the closing of the SPA. … He continued: This brings me to another comment from one of my lawyers. His opinion is the structure of the Operating Agreement guarantees litigation. It is not a question of "if" only "when".
United States Tax Court
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