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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 CourtAgency 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 CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). The U.S. … United States, 423 U.S. 161, 174 (1976); Schiff, 919 F.2d at 832–33; Stewart, 2005 Tax Ct. Memo LEXIS 212, at *5.
United States Tax CourtAgency 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 CourtAgency 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 CourtAgency 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 CourtAgency 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 CourtAgency 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 CourtAgency 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).
United States Tax CourtAgency decision · Agency decision
According to the U.S. Supreme Court, "Where there has been no tax return filed, the deficiency is the amount of tax due." United States, 423 U.S. 161, 174 (1976). … Delaware Valley Citizens' Council for Clean Air, 478 U.S. 546, 563 (1986).
United States Tax CourtAgency decision · Agency decision
Petitioner filed Amended U.S. … Commissioner, 503 U.S. 79, v. Commissioner, 397 U.S. 572, 575 84 (1970); United States v. 042 Hilton Hotels Corp., 397 U.S. 580 (1970).
United States Tax CourtAgency decision · Agency decision
Rept. 91-552, at 247 (1969), 1969-3 C.B. 423, 597. … Helvering, 290 U.S. 111, 114 (1933); see also Lilly v. Commissioner, 343 U.S. 90, 93 (1952).
United States Tax CourtAgency decision · Agency decision
United States, 435 U.S. 561, 573 (1978). … Helvering, 293 U.S. at 470. 4.
United States Tax CourtAgency decision · Agency decision
On May 29, 2014, respondent mailed a letter to petitioner, requesting that petitioner complete Forms 1040, U.S. Individual Income Tax Return, for 2011, 2012, and 2013. … Memo. 1995-173, aff'd without published opinion, 82 F.3d 423 (9th Cir. 1996). The certified mailing list bears a U.S. Postal Service date stamp and signature.
United States Tax CourtAgency decision · Agency decision
Boyle, 469 U.S. 241, 246 Willful neglect is a conscious, intentional failure, or reckless indifference. See id. at 245. It is undisputed that petitioners' 1992 return was not timely filed. … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 - 10 (9th Cir. 1991).
United States Tax CourtAgency decision · Agency decision
United States, 435 U.S. 561, 573 (1978). … Helvering, 293 U.S. at 470. 4.
United States Tax CourtAgency decision · Agency decision
United States, 507 U.S. 546 (1993); Warsaw Photographic Associates v. Commissioner, 84 T.C. 21, 48 (1985). … GTE Sylvania, Inc., 447 U.S. 102, 108 (1980); Union Carbide Foreign Sales Corp. v. Commissioner, 115 T.C. 423, 430 (2000).
United States Tax CourtAgency decision · Agency decision
Sec. 152(e)(2) (as amended by DEFRA sec. 423(a)). … Commissioner, 503 U.S. 79, 84 (1992).
United States Tax CourtAgency decision · Agency decision
Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion and affd. without published opinion sub nom. Czarneski v. … Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991).
United States Tax CourtT. C. Summary Opinion 2011-129
Agency decision · Agency decision
Moore, 178 U.S. 41 (1900)). … Kirby, 74 U.S. 482, 483 (1868)).
United States Tax Court
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