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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Commissioner, 875 F.2d at 423). … Commissioner, 875 F.2d at 423).
United States Tax CourtAgency decision · Agency decision
On April 15, 1982, petitioners filed a Form 4868, Application for Automatic Extension of Time to File U.S. … Memo. 1987-482. Section 6201, which prescribes the Commissioner's assessment authority, provides that "No unpaid amount of estimated tax under section 6153 or 6154 shall be assessed."
United States Tax CourtAgency decision · Agency decision
Commissioner, 79 T.C. 415, 423 (1982); Boehme v. Commissioner, T.C. Memo. 2003-81, 2003 WL 1392720, at *4. Mr. … Appx. 423 (5th Cir. 2012); see also Gould v. Commissioner, 139 T.C. 418, 460 (2012), aff'd, 552 Fed. Appx. 250 (4th Cir. 2014).
United States Tax CourtAgency decision · Agency decision
Twombly, 550 U.S. 554 (2007), and Ashcroft v. Iqbal, 556 U.S. 662 (2009). … United States, 423 U.S. 161, 206 (1976). 6In Bokum v. Commissioner, T.C.
United States Tax CourtAgency decision · Agency decision
Memo. 1996-482 UNITED STATES TAX COURT JACOB AND YEHIELLA KALO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20479-94. Filed October 28, 1996. Robert W. … Commissioner, 464 U.S. 386, 394 (1984). A.
United States Tax CourtAgency decision · Agency decision
On October 19, 1998, petitioner filed a petition in the U.S. Bankruptcy Court for the District of Arizona. … Helvering, 290 U.S. 111 (1933). 2.
United States Tax CourtAgency decision · Agency decision
U.S.* 111, 115 (1933),. Rule 142(a); Welch v. … Commissioner, 413 U.S. at 839.
United States Tax CourtAgency decision · Agency decision
LaRosa, 482 Fed. Appx. 750, 2012 WL 1499522 (4th Cir. 2012), and Starnes v. Commissioner, 680 F.3d 417. In LaRosa, 482 Fed. … LaRosa, 482 Fed. Appx. 750. In Starnes v.
United States Tax CourtAgency decision · Agency decision
Taylor, 529 U.S. 420, 431 Ron Pair Enters., 489 U.S. Inc., See (2000); United States v. 235, 241 (1989). … Stroop, 496 U.S. 478, 482 ("'If the statute is clear and unambiguous "that is the end of the matter * * * [as a court] must give effect to the unambiguously expressed intent of Congress."'"
United States Tax CourtAgency decision · Agency decision
Memo. 1984-208, revd. on another issue 482 U.S. 117 (1987). … U.S. 552 (1988). See Pierce v.
United States Tax CourtAgency decision · Agency decision
Tax Commn., 481 U.S. 454, 461 (1987); Fernandez v. Commissioner, 114 T.C. 324, 329-330 (2000). … L. 98- 369, sec. 423(a), 98 Stat. 799.
United States Tax CourtAgency decision · Agency decision
LaRosa, 482 Fed. Appx. 750, 2012 WL 1499522 (4th Cir. 2012), and Starnes v. Commissioner, 680 F.3d 417. In LaRosa, 482 Fed. … LaRosa, 482 Fed. Appx. 750. In Starnes v.
United States Tax CourtAgency decision · Agency decision
LaRosa, 482 Fed. Appx. 750, 2012 WL 1499522 (4th Cir. 2012), and Starnes v. Commissioner, 680 F.3d 417. In LaRosa, 482 Fed. … LaRosa, 482 Fed. Appx. 750. In Starnes v.
United States Tax CourtAgency decision · Agency decision
LaRosa, 482 Fed. Appx. 750, 2012 WL 1499522 (4th Cir. 2012), and Starnes v. Commissioner, 680 F.3d 417. In LaRosa, 482 Fed. … LaRosa, 482 Fed. Appx. 750. In Starnes v.
United States Tax CourtAgency decision · Agency decision
Heston timely filed her Form 1040, U.S. Individual Income Tax Return, for 2017. … Title II of the Social Security Act provides for SSDI payments. 42 U.S.C. sec. 423 (2018).
United States Tax CourtAgency decision · Agency decision
Chenery Corp., 332 U.S. 194 (1947), and SEC v. Chenery Corp., 318 U.S. 80 (1943))); Jones v. Commissioner, T.C. Memo. 2012-274 (same); Salahuddin v. Commissioner, T.C. … Appx. 423 (5th Cir. 2011). The IRM describes procedures the IRS uses in determining whether a proposed installment agreement facilitates the collection of an unpaid tax liability.
United States Tax CourtAgency decision · Agency decision
Basye, 410 U.S. 441, 449 (1973); Commissioner v. Culbertson, 337 U.S. 733, 739-740 (1949); Lucas v. Earl, 281 U.S. 111 (1930). … Commissioner, 319 U.S. 436, 439 (1943) (citing New Colonial Ice Co. v. Helvering, 292 U.S. 435, 442 (1934), and Deputy v. du Pont, 308 U.S. 488, 494 (1940)).
United States Tax CourtAgency decision · Agency decision
(OPL), is not income to petitioner pursuant to sec. 482. … Croninger, 226 U.S. 491 (1913).
United States Tax CourtAgency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax CourtAgency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax Court
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