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UNITED STATES TAX COURT

Agency decision · Agency decision

Tower, 327 U.S. 280 (1946). … Culbertson, 337 U.S. 733 (1949); Commissioner v. Tower, 327 U.S. 280 (1946).

UNITED STATES TAX COURT

Agency decision · Agency decision

But the Commissioner did not rely on section 482 to reclassify the rent. Section 482 caselaw is not relevant here. -9[*9] II. … Nat’l Grocery Co., 304 U.S. 282, 295 (1938); Williams v. Commissioner (In re Williams Estate), 256 F.2d 217, 219 (9th Cir. 1958), aff’g T.C. Memo. 1956-239.

T . C. Summary Opinion 2010 -174

Agency decision · Agency decision

Helvering, 290 U.S. 111, are a matter of legislative grace. 115 (1933). … (1969), affd. 423 F.2d 710 (9th 1970).

T.C. Summary Opinion 2003-15

Agency decision · Agency decision

Glenshaw Glass - 4 Co., 348 U.S. 426, 429 (1955) (quoting Helvering v. Clifford, 309 U.S. 331, 334 (1940)). narrowly construed. Statutory exceptions from income are Commissioner v. … Schleier, 515 U.S. 323, 328 (1995).

UNITED STATES TAX COURT

Agency decision · Agency decision

Helvering, 292 U.S. 435, 440 (1934). New Colonial Petitioners bear the burden to prove that respondent's determination is incorrect. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 358 U.S. 59, 60 (1958).

T.C. Summary Opinion 2014-92

Agency decision · Agency decision

-3Petitioner filed a timely Form 1040A, U.S. Individual Income Tax Return, for taxable year 2010. On the return, petitioner stated that his occupation was "unemployed warehouse worker". … See 42 U.S.C. secs. 401-434 (2000), including sec. 423, providing for disability insurance benefit payments.

T.C. Summary Opinion 2001-106

Agency decision · Agency decision

COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 423-98S. Filed July 23, 2001. Lisa A. Alexander, for petitioner. Bradford A. Johnson, for respondent. … Silk, 331 U.S. 704, 716 (1947). No single factor is dispositive, and we must look at all the facts and circumstances in each case. See Profl. & Executive Leasing, Inc. v.

UNITED STATES TAX COURT

Agency decision · Agency decision

McCoy, 484 U.S. 3, 7 (1987). … (quoting 42 U.S.C. sec. 423(d)(2)(A) (1994) (second alteration in original))).

UNITED STATES TAX COURT

Agency decision · Agency decision

On October 8, 2009, petitioners timely filed with extension a Form 1040, U.S. Individual Income Tax Return, for tax year 2008, reporting an income tax liability of $82,230. … Appx. 423 (5th Cir. 2011).

UNITED STATES TAX COURT

Agency decision · Agency decision

A U.S. … without published opinion 82 F.3d 423 (9th Cir. 1996); Wheat v. Commissioner, T.C. Memo. 1992-268. Respondent’s failure to obtain the U.S.

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 118 T.C. 423, 425 n.3 (2002). … Seeley Tube & Box Co., 338 U.S. 561, 570 (1950); Intel Corp. & Consol. Subs. v. Commissioner, 111 T.C. 90, 95 (1998). - 12 301.6621-3(c)(1), Proced. & Admin. Regs.

UNITED STATES TAX COURT

Agency decision · Agency decision

In an opinion issued July 2, 1999, we addressed the issue of whether income relating to printed circuit assemblies should be reallocated under sec. 482 to petitioner from its Singapore subsidiary for its … extent-(1) the amount of such tax is used (directly or indirectly) by the country imposing such tax to provide a subsidy by any means to the taxpayer, a related person (within the meaning of section 482

UNITED STATES TAX COURT

Agency decision · Agency decision

substitute for return under section 6020(b) before determining a 1 A “dummy return” is generated to open an account for the taxpayer on the master file and normally consists of a first page of a Form 1040, U.S … United States, 423 U.S. 161, 174 (1976); Schiff v. United States, supra; Roat v. Commissioner, supra. B.

UNITED STATES TAX COURT

Agency decision · Agency decision

United States, 318 U.S. 423, 432 (1943)). Still, we can't use this canon "to create favor- able rules" for them. Jourdain v. … United States, 318 U.S. 423, 432 (1943).

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 503 U.S. 79, Helvering, 292 U.S. 435, 440 Rule 142(a) (1); INDOPCO, 84 .(1992); New Colonial Ice Co. v. (1934). … Riddell, 383 U.S. United States, 569, 572 Malat v. (1966); Biedenharn Realty Co. v. 526 F.2d 409, 422-423 (5th Cir. 1976)'.

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 503 U.S. 79, Helvering, 292 U.S. 435, 440 Rule 142(a) (1); INDOPCO, 84 .(1992); New Colonial Ice Co. v. (1934). … Riddell, 383 U.S. United States, 569, 572 Malat v. (1966); Biedenharn Realty Co. v. 526 F.2d 409, 422-423 (5th Cir. 1976)'.

UNITED STATES TAX COURT

Agency decision · Agency decision

- 3 In response to respondent's request that petitioner admit that he received wages from the U.S. … Memo. 1985-482. In our opinion, such a penalty is appropriate in this case. Under these circumstances, we award a penalty in the amount of $1,000 to the United States.

UNITED STATES TAX COURT

Agency decision · Agency decision

Memo. 1994-549, affd. without published opinion 68 F.3d 482 (9th Cir. 1995); Baratelli v. Commissioner, T.C. Memo. 1994-484; David v. Commissioner, T.C. … Commissioner, 105 T.C. 166, 208 (1995), revd. on other grounds and remanded 119 F.3d 482 (7th Cir. 1997); Estate of Schwartz v. Commissioner, 83 T.C. 943, 952 (1984).

T.C. Summary Opinion 2014-65

Agency decision · Agency decision

Brown, 380 U.S. 563, 570-571 (1965); Crane v. Commissioner, 331 U.S. 1, 6-7 (1947); Texaco Inc. & Subs. v. Commissioner, 101 T.C. 571, 575 (1993), aff'd, 98 F.3d 825 (5th Cir. 1996); Rome I, Ltd. v. … Commissioner, 40 T.C. 474, 482 (1963). Webster's II New Riverside University Dictionary 303 (1984) defines the term "construct" as "[t]o put together by assembling parts" or to "build".

UNITED STA ES TAX COURT

Agency decision · Agency decision

Commissioner, 429 U.S. 569, 577-578 (1977). … Commissioner, 70 T.C. 482, 485-487 (1978), aff'd without published opinion, 633 F.2d 215 (6th Cir. 1980); Smoker v. Commissioner, T.C. Memo. 2013-56. III.