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Agency decision · Agency decision
Commissioner, 34 T.C. 954, 967 (1960) (noting that counsel's comments during opening statement were not evidence); Kennedy v. Commissioner, T.C. Memo. 1958-139, 17 T.C.M. … Isaacs acted with any tax avoidance motive. - 61 [*61] Although we consider Dr.
United States Tax CourtAgency decision · Agency decision
commissioners ) were "to value an d enumerate the•said dwelling-houses, lands and slaves" , sec . 8, 1 Stat . 585, in order to establish the tax base against . which the-tax would be collected .- One commentator … - 49 that was challenged in a CDP hearing , IRS collection personnel would be free to issue another notice of lien or intent 'to levy , as long as the period of limitations for collection, see sec
United States Tax CourtAgency decision · Agency decision
Under the terms of the settlement, Fredericks was to continue as a consultant to Wells, Rich, Greene for a 4-year period at $250,000 a year, and thereafter he would receive $30,000 a year for life. … In support of their contention that they acted reasonably, petitioners cite Mauerman v. Commissioner, 22 F.3d 1001 (10th Cir. 1994), revg. T.C. Memo. 1993-23.
United States Tax CourtAgency decision · Agency decision
Under the terms of the settlement, Fredericks was to continue as a consultant to Wells, Rich, Greene for a 4-year period at $250,000 a year, and thereafter he would receive $30,000 a year for life. … In support of their contention that they acted reasonably, petitioners cite Mauerman v. Commissioner, 22 F.3d 1001 (10th Cir. 1994), revg. T.C. Memo. 1993-23.
United States Tax CourtAgency decision · Agency decision
Under the terms of the settlement, Fredericks was to continue as a consultant to Wells, Rich, Greene for a 4-year period at $250,000 a year, and thereafter he would receive $30,000 a year for life. … In support of their contention that they acted reasonably, petitioners cite Mauerman v. Commissioner, 22 F.3d 1001 (10th Cir. 1994), revg. T.C. Memo. 1993-23.
United States Tax Court
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