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Agency decision · Agency decision
The initial payment and the next 24 payments are stated to be "interest only". The final 120 payments are stated to be "principal and interest". … Commissioner, 47 T.C. 399, 410 (1967), affd. per curiam 398 F.2d 832 (6th Cir. 1968); Donlon I Dev. Corp. v. Commissioner, T.C. Memo. 1993-374.
United States Tax CourtAgency decision · Agency decision
From September 24, 1991, through November 8, 1995, the State of Texas did not pay any part of the judgment or interest. … Commissioner, 317 U.S. 399, 404 (1943); see also Robinson v. Commissioner, 102 T.C. at 126; Kovacs v. Commissioner, 100 T.C. 124, 129 (1993), affd. per curiam 25 F.3d 1048 (6th Cir. 1994); Aames v.
United States Tax CourtAgency decision · Agency decision
Commissioner, 114 T.C. 399, 412 (2000), we reconsidered our view of the Cotnam holding in light of the views as to that holding expressed by various Courts of Appeals, including the Court of Appeals for … We find that - 24 testimony unpersuasive and self-serving.
United States Tax CourtAgency decision · Agency decision
The initial payment and the next 24 payments are stated to be "interest only". The final 120 payments are stated to be "principal and interest". … Commissioner, 47 T.C. 399, 410 (1967), affd. per curiam 398 F.2d 832 (6th Cir. 1968); Donlon I Dev. Corp. v. Commissioner, T.C. Memo. 1993-374.
United States Tax CourtAgency decision · Agency decision
Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. … Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. Counsel for petitioners seek to raise a new issue long after the trials in these cases.
United States Tax CourtAgency decision · Agency decision
Proc. 2013- 34, sec. 4.01, 2013-43 I.R.B. 397, 399-400. … - 24 The seventh "factor will weigh in favor of relief if the requesting spouse was in poor mental or physical health at the time the return or returns for which the request for relief relates were filed
United States Tax CourtAgency decision · Agency decision
Commissioner, 114 T.C. 399, 412 (2000), we reconsidered our view of the Cotnam holding in light of the views as to that holding expressed by various Courts of Appeals, including the Court of Appeals for … We find that - 24 testimony unpersuasive and self-serving.
United States Tax CourtAgency decision · Agency decision
Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. … Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. Counsel for petitioners seek to raise a new issue long after the trials in these cases.
United States Tax CourtAgency decision · Agency decision
Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. … Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. Counsel for petitioners seek to raise a new issue long after the trials in these cases.
United States Tax CourtAgency decision · Agency decision
Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. … Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. Counsel for petitioners seek to raise a new issue long after the trials in these cases.
United States Tax CourtAgency decision · Agency decision
Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. … Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. Counsel for petitioners seek to raise a new issue long after the trials in these cases.
United States Tax CourtAgency decision · Agency decision
Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. … Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. Counsel for petitioners seek to raise a new issue long after the trials in these cases.
United States Tax CourtAgency decision · Agency decision
Mitchell, supra at 399-406 (the 50-percent addition to tax for civil fraud is remedial and not punitive for double jeopardy purposes); United States v. … - 24 E. Whether Petitioners Are Not Liable for Additions to Tax Under Section 6651(a) Because Respondent Selectively Applied It to Them 1.
United States Tax CourtAgency decision · Agency decision
Commissioner, 97 T.C. at 399. … Although - 24 a predecessor of section 6651(a)(1) provided explicitly that reasonable cause could not be present where, as is the case here, the taxpayer never filed a return, see Revenue Act of 1928,
United States Tax CourtAgency decision · Agency decision
Commissioner, 464 U.S. 386, 399 (1984), we hold for respondent as to this prong. … ” - 24 We are similarly unconvinced that Mr. Feinsmith knew that either of his returns was fraudulent when he filed it.
United States Tax CourtAgency decision · Agency decision
- 24 In this case, the return on equity for 1992 was about 25 percent under the percentage of completion method. … Commissioner, 399 F.2d 603, 607 (9th Cir. 1968), affg. T.C. Memo. 1967-7. We disagree. In Pacific Grains, Inc. v.
United States Tax CourtAgency decision · Agency decision
Mitchell, supra at 399-406 (the 50-percent addition to tax for civil fraud is remedial and not punitive for double jeopardy purposes); United States v. … - 24 E. Whether Petitioners Are Not Liable for Additions to Tax Under Section 6651(a) Because Respondent Selectively Applied It to Them 1.
United States Tax CourtAgency decision · Agency decision
Commissioner, 399 F.2d 603, 606 (9th Cir. 1968), affg. T.C. Memo. 1967-7; Estate of Wallace v. … Commissioner, 399 F.2d at 606; Estate of Wallace v. Commissioner, 95 T.C. at 553-554.
United States Tax CourtAgency decision · Agency decision
Commissioner, 399 F.2d 603, 606 (9th Cir. 1968), affg. T.C. Memo. 1967-7; Estate of Wallace v. Commissioner, 95 T.C. 525, 553 (1990), affd. 965 F.2d 1038 (11th Cir. 1992). … - 24 percent and no return, respectively. Although a rate of return on equity of 21 percent could satisfy an independent investor, no return would not.
United States Tax CourtAgency decision · Agency decision
cash, 5/19/2019) 40 Hotel (5/19/2019 to 5/24/2019) 525 Meals (reduced by 50%, 5/19/2019 to 5/24/2019) 182 Tips for Hotel Chambermaid (cash, 5/19/2019 to 5/24/2019) 8 Toiletries/Incidentals/Office … Supplies (5/19/2019 to 5/24/2019) 185 Wall Street Journal and NY Times (cash, 5/19/2019 to 5/24/2019) 41 12 2.
United States Tax Court
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