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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
In the Tax Reform Act of 1969, Pub. L. … Jefferson Mews, Inc., 237 S.E.2d 171, 181 (Va. 1977) (quoting commentator quoting Lord Coke). "In Tunstall v.
United States Tax CourtAgency decision · Agency decision
Nine of these holes were made using “air-rotary drilling.” … ADEM makes its final decision to issue permits only after the public and interagency comment periods have closed and all comments have been considered.
United States Tax CourtAgency decision · Agency decision
Airfare Meals Telephone Cleaning svc. … under an agreement entered into pursuant to section 218 of the Social Security Act.”
United States Tax CourtAgency decision · Agency decision
In this case, NHL agreed to structure its purchase of the clinical business as a stock sale only if it could acquire a “clean” corporation. … section 311(b)(1), required gain to be calculated “as if the property distributed had been sold at the time of the 14 Sec. 311(d)(1) was amended and recodified as sec. 311(b)(1) by the Tax Reform Act
United States Tax CourtT . C . Summary Opinion 2011-54
Agency decision · Agency decision
Crow-Billingsley Air Park Ltd. Pship., -233 S.W.3d 408, (Tex. … Crow-Billingsley Air Park Ltd. Pship., supra at 415.
United States Tax CourtAgency decision · Agency decision
workers listed in the notice of determination should be legally classified as petitioner's employees for Federal employment tax purposes, (2) whether petitioner is entitled to relief under the Revenue Act … Eric Mark started out by cleaning the shop and assisting other workers at AAB and moved up to writing estimates for repairs.
United States Tax CourtAgency decision · Agency decision
He then fixed them up, and cleaned them up, and resold them to other dealers. … In return, Cox promised to pay Concord $2,000 a These payments would accumulate from week to week, and Cox would draw on their accumulated value by periodically taking back drafts and titles for cars
United States Tax CourtAgency decision · Agency decision
Air Force. During his service, he worked as an electrician. … Memo. 1992-563. in the United States Air Force. Phillip Roth also served After leaving the Air Force, Mr. - 13 Roth became a commercial airline pilot. Mr.
United States Tax CourtAgency decision · Agency decision
The invoice, among other things, describes the air conditioning system as an "A/C Condenser 4 Ton Heatpump York 2 Speed 140A" and lists five components of the air conditioning system with a model number … The taxpayer can show that he did not act with "willful neglect" if he can "prove that the late filing did not result from a 'conscious, intentional failure or reckless indifference.'"
United States Tax CourtAgency decision · Agency decision
In 2005 and 2006 K.M. would clean petitioners' office. The office included bathrooms, a kitchen, and a break room. K.M. would also assist petitioners' business with inventory and cleaning machines. … K.M. cleaned the office of petitioners' embroidery business, assisted with inventory, and helped clean embroidery machines.
United States Tax CourtAgency decision · Agency decision
For a period not established by the record after Ms. … deductions consisted of the following: -6[*6] Deduction Amount Interest $4,687 Depreciation not claimed on Schedule A or elsewhere on return 8,959 Accounting 600 Insurance 3,492 Laundry and cleaning
United States Tax CourtAgency decision · Agency decision
regular and reserve components of the uniformed services which are subject to the jurisdiction of the Secretary of Defense, the Secretary of the Army, the Secretary of the Navy, or the Secretary of the Air … full days in such period. 911(d)(1).
United States Tax CourtAgency decision · Agency decision
(or an extended reporting period of no more than 60 days). … This meant more than 260,000 air shipments; 18,000 air flights; and 40,000 shipments on more than 3,000 ocean voyages were covered. Id.
United States Tax CourtAgency decision · Agency decision
Devine (petitioner) was employed as a civilian aircraft technician by the District of Columbia Air National Guard (National Guard) at Andrews Air Force Base. … She promised not to institute any claim against the National Guard under the Civil Rights Act of 1964, the Age Discrimination in Employment Act of 1967, the Civil Rights Act of 1866, or any other Federal
United States Tax CourtAgency decision · Agency decision
Section 6503(a) provides, however, that the running of the 3-year period of limitations is suspended by the mailing of a notice of deficiency. 2 SEC. 6212. … Commissioner, supra, in which we pointed out that section 6013(e), prior to its amendment by the Tax Reform Act of 1984, contained a special definition of gross income that -11 required that we not treat
United States Tax CourtAgency decision · Agency decision
In 2005 and 2006 K.M. would clean petitioners' office. The office included bathrooms, a kitchen, and a break room. K.M. would also assist petitioners' business with inventory and cleaning machines. … K.M. cleaned the office of petitioners' embroidery business, assisted with inventory, and helped clean embroidery machines.
United States Tax CourtAgency decision · Agency decision
The rental period consists of flight time during the term of the agreement. The owner will bear all maintenance and fuel costs during each rental period and keep the airplane insured. … The Court of Appeals put significant weight on the time savings the taxpayers enjoyed by use of the Lear jet over commercial air travel. E at 836-837.
United States Tax CourtAgency decision · Agency decision
(or an extended reporting period of no more than 60 days). … This meant more than 260,000 air shipments; 18,000 air flights; and 40,000 shipments on more than 3,000 ocean voyages were covered. Id.
United States Tax CourtAgency decision · Agency decision
(or an extended reporting period of no more than 60 days). … This meant more than 260,000 air shipments; 18,000 air flights; and 40,000 shipments on more than 3,000 ocean voyages were covered. Id.
United States Tax CourtAgency decision · Agency decision
(or an extended reporting period of no more than 60 days). … This meant more than 260,000 air shipments; 18,000 air flights; and 40,000 shipments on more than 3,000 ocean voyages were covered. Id.
United States Tax Court
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