Documents

United States Tax Court

Agency decision · Agency decision

Helvering, 290 U.S. 111, 115 (1933). … Stroop, 496 U.S. 478, 482 (1990); United States v. Ron Pair Enters., Inc., 489 U.S. 235, 241–42 (1989).

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.

United States Tax Court

Agency decision · Agency decision

Helvering, 290 U.S. 111, 115 (1933). The taxpayer bears the burden of proving entitlement to any deduction or credit claimed. Segel v. Commissioner, 89 T.C. 816, 842 (1987). … No. 98-369, § 423(a), 98 Stat. 494, 799. Although section 152(e)(2)(A) was briefly amended in 2004, see Working Families Tax Relief Act of 2004, Pub. L.

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 88 T:C. 464, 481-482 (1987). … Heininger, 320 U.S 467, 475 (1943).

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.

UNITED STATES TAX COURT '

Agency decision · Agency decision

Helvering, 290 U.S. 111, 115 (1933). … ·Court Holding Co., 324 U.S. 331 (1945).

UNITED STATES TAX COURT

Agency decision · Agency decision

The administrative record includes substitute U.S. Postal Service (USPS) Forms 3877, Certified Mailing List, for 2000 and 2002. … Memo. 1995-173, aff'd without published opinion, 82 F.3d 423 (9th Cir. 1996); Wheat v. Commissioner, T.C. Memo. 1992-268, 1992 WL 95632, at *4.

UNITED STATES TAX COURT '

Agency decision · Agency decision

Helvering, 290 U.S. 111, 115 (1933). … ·Court Holding Co., 324 U.S. 331 (1945).

UNITED STATES TAX COURT

Agency decision · Agency decision

R , 343 U.S. 130, 137 (1952). … Memo. 1992-524, gf'd, 21 F.3d 423 (4th Cir. 1994); G_ran..gser T C Memo. 1970-155.

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.