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T .C . Summary Opinion 2010-4 7
Agency decision · Agency decision
A fligh t attendant's hair must be clean and well kempt, and hands and fingernails must be clean and well manicured . … Petitioner claimed a deduction of $399 for dry cleaning and uniform maintenance, but provided only four receipts for dry cleaning, two of which appear to be for non- 4 A second receipt in the record
United States Tax CourtAgency decision · Agency decision
BAC On May 20, 1988, petitioner purchased a Beechcraft King Air 200 (King Air) and formed BAC to own and operate the King Air. … In support of his argument that BAC engaged in its air transportation activity for profit, petitioner contends that BAC maintained adequate business records, periodically consulted with and relied upon
United States Tax CourtAgency decision · Agency decision
BAC On May 20, 1988, petitioner purchased a Beechcraft King Air 200 (King Air) and formed BAC to own and operate the King Air. … In support of his argument that BAC engaged in its air transportation activity for profit, petitioner contends that BAC maintained adequate business records, periodically consulted with and relied upon
United States Tax CourtAgency decision · Agency decision
Air Force assigned to Tyndall Air Force Base (Tyndall) near Panama City, Florida. … , and the Air National Guard. 10 U.S.C. § 10101 (defining the reserve components).
United States Tax CourtAgency decision · Agency decision
Before we discuss each item of expenditure, we must briefly comment on the history of this litigation. … The Court notes that the only records obtained by petitioners during this entire period and submitted in evidence were 15 canceled checks for the period June 26, 1990, through July 12, 1990. a.
United States Tax CourtAgency decision · Agency decision
It - 136 comments on the runs . In his expert report Dr . … Tax Relief and Health Care Act of 2006, Pub . L . 109-432, div .
United States Tax CourtAgency decision · Agency decision
In some instances the extended warranties have shorter periods, such as 24 months or 24,000 miles. … The statutes applicable include the Magnuson-Moss Federal Warranty Act, 15 U.S.C. secs. 2301-2312 (1994), the Clean Air Act of 1970, 42 U.S.C. secs. 7521(d), 7541(a) (1994), the FTC Act, 15 U.S.C. sec
United States Tax CourtAgency decision · Agency decision
Cleaning and Maintenance The Commissioner disallowed a deduction of $2,398.80 for cleaning and maintenance expenses for 2013. … Petitioners have failed to substantiate the other reported cleaning and mamtenance expenses.
United States Tax CourtAgency decision · Agency decision
Lacey's brief comments as follows on Tank Truck Rentals, Inc.: "The standard here is easily met since the expense itself was an illegal act and it rendered impossible the income generating activity in … Act fines.
United States Tax CourtAgency decision · Agency decision
Cleaning and Maintenance The Commissioner disallowed a deduction of $2,398.80 for cleaning and maintenance expenses for 2013. … Petitioners have failed to substantiate the other reported cleaning and mamtenance expenses.
United States Tax CourtAgency decision · Agency decision
of calendar years 200810 (periods at issue), (2) petitioner was not entitled to relief under the Revenue Act of 1978, Pub. … During at least the periods at issue Campos Cleaning had contracts with several apartment complexes to do "Unit Turnover Cleaning", i.e., cleaning 4Petitioner reported items of income and expense from
United States Tax CourtAgency decision · Agency decision
Petitioners also expended approximately $969 for plumbing repairs during the contract period. … , and subsequent acts of making all monthly payments and paying the additional $1,500".
United States Tax CourtAgency decision · Agency decision
]air market value after casualty or theft" was zero. … In petitioner's 2005 Form 4684, petitioner determined a casualty loss of $26,390 by first subtracting the "[f]air market value after casualty or theft" of zero from the "[f]air market value before casualty
United States Tax CourtAgency decision · Agency decision
The dog kennels had air-conditioned areas for the dogs and automatic watering systems. The cabana had over 1,700 square feet of living space. … He also had the in-ground pool cleaned and installed a new heater.
United States Tax CourtAgency decision · Agency decision
The building would also house a 10,000-square-foot clean room on the ground floor. … One area that presented a particular challenge was the clean room.
United States Tax CourtAgency decision · Agency decision
In 1967 while he was in Florida attending the Air Ground Operations School at Eglin Air Force Base, petitioner and other officers became shareholders of Miracle Strip Parkway Realty, Inc. … Over the 20-year period that included 1977 through 1996, petitioner and Mrs.
United States Tax CourtAgency decision · Agency decision
During the early 1990s, petitioner, as the president of Crystal Window Cleaning Co., was involved in an injunction proceeding concerning the NLRB’s charges of unfair labor practices. … Factual evidence in the claim against me, No persons name has come up that I can find out how the claim came to be and for all practical purpose[s] it seems that the figures used were made up out of thin air
United States Tax CourtAgency decision · Agency decision
Air Act rider … Here, there was a promissory note that called for fixed annual payments of principal and interest to be paid over a 10year period.
United States Tax CourtAgency decision · Agency decision
The useful life of an asset has been defined as the “period for which it may reasonably be expected to be employed in the taxpayer’s business.” Massey Motors, Inc. v. … The general comments to respondent’s expert report state: Some items * * * had two labels with different dates.
United States Tax CourtAgency decision · Agency decision
In Iraq she specialized in logistics, coordinating transportation for vehicle convoys, rail movements, and air transport. After her U.S. … The Afghans with whom she interacted consisted almost exclusively of day laborers and cleaning staff on the base, and she described them as reluctant to speak with Western women.
United States Tax Court
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