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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
In Iraq she specialized in logistics, coordinating transportation for vehicle convoys, rail movements, and air transport. After her U.S. … The Afghans with whom she interacted consisted almost exclusively of day laborers and cleaning staff on the base, and she described them as reluctant to speak with Western women.
United States Tax CourtAgency decision · Agency decision
The Air Force, however, could not make a contractual commitment that transcended the Government's fiscal year because of the Antideficiency Act, 31 U.S.C. sec. 1341 (1994) (formerly 31 U.S.C. sec. 665) … On December 29, 1981, Congress passed the fiscal year 1982 Department of Defense Authorization Act, 10 U.S.C. sec. 2301 (Supp.
United States Tax CourtAgency decision · Agency decision
The Air Force, however, could not make a contractual commitment that transcended the Government's fiscal year because of the Antideficiency Act, 31 U.S.C. sec. 1341 (1994) (formerly 31 U.S.C. sec. 665) … On December 29, 1981, Congress passed the fiscal year 1982 Department of Defense Authorization Act, 10 U.S.C. sec. 2301 (Supp.
United States Tax CourtAgency decision · Agency decision
- 6 periodically organizes spay/neuter clinics and educates the public about trap-neuter-return as a solution to neighborhood cat issues. … Van Dusen incurred higher electricity and gas bills because she || laundered many loads of cat bedding and ran a special ventilation system to ensure fresh air.
United States Tax CourtAgency decision · Agency decision
The useful life of an asset has been defined as the “period for which it may reasonably be expected to be employed in the taxpayer’s business.” Massey Motors, Inc. v. … The general comments to respondent’s expert report state: Some items * * * had two labels with different dates.
United States Tax CourtAgency decision · Agency decision
Petitioners,presented various„ydocumentation relating t;o :air travel, accommodations,,car rentals, . and meals ; .and transportation expenses for L . A . Times business -related` . … Petitioners have provided no evidence that dry' cleaning is - a normal .or-customary expense in the business, of sports writing ; nor have : they= shown that- dry cleaning ; Mr .- Christine's clothes,
United States Tax CourtAgency decision · Agency decision
Clean room label production requires a special cleaning machine that petitioner devised to clean labels after their manufacture and before their packaging. … - 35 portion of the underpayment and that the taxpayer acted in good faith with respect to such portion.
United States Tax CourtAgency decision · Agency decision
Laundry - The cost of laundry, cleaning and pressing is reimbursable with receipts. E. … Laundry - The cost of laundry, cleaning and pressing is reimbursable with receipts -8[*8] IX. Policy Exceptions A.
United States Tax CourtAgency decision · Agency decision
Bear - 3 Cleaning Services apparently charged and billed Farm Credit $2,000 for these services, but the bill was never paid. … Some time during 1997 petitioner traveled by air from Michigan to Arizona to look for a new job. He remained in Arizona for approximately 10 days. Nancy M. Frederick (Ms.
United States Tax CourtAgency decision · Agency decision
The average rental period for both units was more than 7 but less than 30 days. … Petitioner periodically allowed Advisors to book guests for his units and paid the standard commission.
United States Tax CourtAgency decision · Agency decision
Do not dump sand into the wading , pool . e • Drain pool periodically throughout the day to ensure the circulation of clean water. • Unplug the drain each evening. … The deposit will be refunded if the garden area is left clean and undamaged. Contact the Management Office to arrange a date and time for your event.
United States Tax CourtAgency decision · Agency decision
During the relevant period, petitioner resided in one unit of a duplex, with Clean Wave operating out of the other unit . … Thus, investors generally hold securities for relatively long periods of time while traders hold securities- for short periods. See Holsinger v.
United States Tax CourtAgency decision · Agency decision
sec. 262(a). 8(...continued) For 2008 petitioner claimed a deduction for the following expenses as employee expenses: laundry bag ($24), 2 containers of laundry detergent ($17), Visine eye wash ($15), air … A taxpayer may a oid the application of an accuracy-related penalty by proving he acted with reasonable cause and in good faith. See sec. 6664(c)(1); see also Higbee v.
United States Tax CourtAgency decision · Agency decision
Petitioner’s client accounts consisted of cleaning contracts for - 5 a fixed time period, e.g., once a week for a year; cleaning contracts for the duration of a project, e.g., during the construction … At trial, petitioner failed to establish that she acted in good faith with respect to the underpayments during the years in issue.
United States Tax CourtT .C . Summary Opinion 2007-49
Agency decision · Agency decision
Pension Protection Act of 2006, Pub . L . 109-280, sec . 1217, 120 Stat . 1080 . - 8 We first consider petitioners' cash contributions . … Uniform Cleaning Expense s Petitioners claimed $303 for cleaning expenses for Mrs . Soholt's NWA uniforms .
United States Tax CourtAgency decision · Agency decision
After extensive comment from the parties, the court on June 9, 1995, entered its judgment addressing both the Shorecliffs and the SCE - 9 transactions. Mr. … , and in particular in 1989, the period during which events occurred that are raised in Respondent’s Motion in Limine herein.”
United States Tax CourtAgency decision · Agency decision
She claimed $55 in cleaning expenses for the cost of dry cleaning clothes she wore while teaching and claimed $474 in subscription expenses for books and periodicals she kept in her classroom. … Memo. 1983-665 (car salesman not entitled to deduct costs of cleaning suits that were easily soiled with grease and dirt).
United States Tax CourtAgency decision · Agency decision
They advertised a cleaning fee of $80 to $100 per stay in addition to daily rent. Rental invoices show an $85 cleaning fee for most stays. Petitioners hired cleaning and landscaping services. … See Taxpayer First Act, Pub. L. No. 116-25, § 1001(a), 133 Stat. 981, 983 (2019).
United States Tax CourtAgency decision · Agency decision
(IBM).4 4The parties dispute whether sec. 109 applies to the receipt of the clean rooms as well as the value of four of the clean rooms. … Petitioners assert that Barnes made over $8 million in interest payments during that period.
United States Tax CourtAgency decision · Agency decision
-3[*3] petitioners in hiring repair subcontractors, and responding to tenants' comments and complaints. Mr. … Lucero accompanied him to help clean, decorate, and inventory. Some of those trips required one or both of them to stay multiple nights at the Sea Ranch property.
United States Tax Court
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