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Agency decision · Agency decision
In Lohrke, we held that a taxpayer may deduct the expenses of another taxpayer in 8 (...continued) affiliates (operational entities), pursuant to sec. 482. … Earl, 281 U.S. right to receive income is taxed. 111 (1930).
United States Tax CourtAgency decision · Agency decision
The Zulfiqars argue that this date relates to their late-filed 2015 Form 1040, U.S. … This is the Commissioner’s practice even when such returns are not accompanied by Form 1040–X, Amended U.S.
United States Tax CourtAgency decision · Agency decision
Petitioner seeks to reopen the record to submit what appear to be undated screenshots of the U.S. … Memo. 1995173, aff'd without published opinion, 82 F.3d 423 (9th Cir. 1996). In Bobbs v. Commissioner, T.C.
United States Tax CourtAgency decision · Agency decision
Furthermore, two recent opinions from U.S. … Memo. 1964-299), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991).
United States Tax CourtAgency decision · Agency decision
3,712 4,596 1,496 $ 992 1,805 --2,510 $46,063 884 2,376 342 2,485 $44,916 --2,047 ----$29,527 --1,818 ----$26,691 Net after 50 percent reduction for 1995-98 per sec. 274(n). 1998 952 7,839 ----423 … Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 290 U.S. 111, 115 (1933); Elliott v.
United States Tax CourtAgency decision · Agency decision
Ghada filed Forms 1120S, U.S. … Commissioner, 429 U.S. 569, 577-578 (1977); Heyman v. Commissioner, 70 T.C. 482, 485 (1978), aff d, 652 F.2d 598 (6th Cir. 1980).
United States Tax CourtAgency decision · Agency decision
Commissioner, 109 T.C. 423, 431-432 (1997). … Commissioner, 423 F.2d 485, 486-487 (4th Cir. 1970), affg. 51 T.C. 235 (1968).
United States Tax CourtAgency decision · Agency decision
Flowers, 326 U.S. 465 (1946); Brandl v. Commissioner, 513 F.2d 697 (6th Cir. 1975), affg. T.C. Memo. 1974-160. … Memo. 1995-482. To reflect the foregoing and concessions of the parties, Decision will be entered under Rule 155.
United States Tax CourtAgency decision · Agency decision
Kluener using APECO as a conduit, we need not address respondent's contention that the gain from the sale of the horses should be allocated, pursuant to section 482, to Mr. … Court Holding Co., 324 U.S. at 334, and its progeny applies to a transaction, all prerequisites for application of section 482 are likewise met. Southern Bancorporation v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … ·Court Holding Co., 324 U.S. 331 (1945).
United States Tax CourtAgency decision · Agency decision
Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Peterson Marital Trust v. … Commissioner, 76 T.C. 423, 431 (1981) ("we find the statute clear and unambiguous, and respondent has no power to promulgate a regulation adding provisions that he believes Congress should have included
United States Tax CourtAgency decision · Agency decision
Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Peterson Marital Trust v. … Commissioner, 76 T.C. 423, 431 (1981) ("we find the statute clear and unambiguous, and respondent has no power to promulgate a regulation adding provisions that he believes Congress should have included
United States Tax CourtAgency decision · Agency decision
Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Peterson Marital Trust v. … Commissioner, 76 T.C. 423, 431 (1981) ("we find the statute clear and unambiguous, and respondent has no power to promulgate a regulation adding provisions that he believes Congress should have included
United States Tax CourtAgency decision · Agency decision
Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Peterson Marital Trust v. … Commissioner, 76 T.C. 423, 431 (1981) ("we find the statute clear and unambiguous, and respondent has no power to promulgate a regulation adding provisions that he believes Congress should have included
United States Tax CourtAgency decision · Agency decision
Underwood, 487 U.S. 552, 565 (1988); Powers v. Commissioner, 100 T.C. 457, 470-471 (1993). … 802 16,257 337 167 ---- -$16,281 11,831 -3,634 506 -5,473 -324 10,275 377 1,100 4,676 110 479 1,495 697 648 100 2,108 1,509 47 15,962 154 167 ---- -$470 5,288 -0 (185) -0 -(44) (2,393) 35 430 (3,528) 423
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). Respondent bears the burden of proving the elements for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- 424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 Respondent bears the burden of proving the elements (1933). for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- (1988), affd. without published opinion 940 F.2d 1534 Cir. 1991); Jackson v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 Respondent bears the burden of proving the elements (1933). for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.
United States Tax CourtAgency decision · Agency decision
Rylander, 460 U.S. 752, 758 (1983). … Sullivan, 274 U.S. 259, 263 (1927).
United States Tax CourtAgency decision · Agency decision
Intergraph and its U.S.-based affiliated companies used the U.S. dollar as its functional currency. … Commissioner, 352 U.S. 82, 85 (1956); Black Gold Energy Corp. v. Commissioner, 99 T.C. 482, 487 (1992), affd. without published opinion 33 F.3d 62 (10th Cir. 1994); Benak v.
United States Tax Court
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