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Briefs, oral arguments, agency decisions and the Federal Register.
1,645 results
0.11s
Agency decision · Agency decision
B&W made no Kelso did not try to collect that amount for an extended period of time because its personnel believed B&W was “working off” B&W’s charges for legal services by constructing the roof on the … Petitioners have not shown that they acted with reasonable cause and in good faith with respect to these issues.
United States Tax CourtAgency decision · Agency decision
See Protecting Americans from Tax Hikes Act, Pub. L. No. 114-113, sec. 423(a), 129 Stat. at 3123 (Dec. 18, 2015). -3[*3] judgment. … The petition was timely filed because it was sent by UPS 2nd Day Air A.M. on June 10. See id. Therefore, we will deny petitioner's motion to dismiss for lack ofjurisdiction.5 3.
United States Tax CourtAgency decision · Agency decision
DEPS advised that “site activities would be subject to the full guidelines, responsibilities and parameters” specified in the Clean Water Act and “the appropriate [USACE] Construction Permitting Process … Royalty is a very clean way to go.” Mr.
United States Tax CourtAgency decision · Agency decision
There were neither seats nor carpeting in the theater, and the entire theater needed cleaning, refinishing, and restoration. … In our judgment, Jacobs acted with reasonable cause and in good faith when he claimed the charitable contribution deduction for his donation of the Redwood City Fox.
United States Tax CourtAgency decision · Agency decision
There were neither seats nor carpeting in the theater, and the entire theater needed cleaning, refinishing, and restoration. … In our judgment, Jacobs acted with reasonable cause and in good faith when he claimed the charitable contribution deduction for his donation of the Redwood City Fox.
United States Tax CourtAgency decision · Agency decision
There were neither seats nor carpeting in the theater, and the entire theater needed cleaning, refinishing, and restoration. … In our judgment, Jacobs acted with reasonable cause and in good faith when he claimed the charitable contribution deduction for his donation of the Redwood City Fox.
United States Tax CourtAgency decision · Agency decision
During that period, the Tulane stadium had an approximate seating capacity of 81,000 for football games. … Section 1060 was added to the Internal Revenue Code in 1986, Tax Reform Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
Petitioner was permitted to travel to other locations, but he would have been required to pay for the extra cost of air travel. Petitioner returned to the United States during each off-duty period. … Petitioner acted in good faith in taking the job with Triple Canopy and working out of Iraq. The Court finds no bad faith or tax evasion motive.
United States Tax CourtAgency decision · Agency decision
Proc. 2003-61, 2003-2 C.B. 296, in view of the fact that the proposed revenue procedure is not final and because the comment period under the notice 9Rev. … Under Oklahoma's Unifórm Fraudulent Transfer Act, A.
United States Tax CourtAgency decision · Agency decision
For an ndisclosed period starting before the years at issue to at least the time of the trial in these cases, Ms. Dursky's persona partner, Ms. Watkins, resided with Ms. Dursky in Ms. … Before turning to the issues presented, we shall comment on the respective testimonies of Ms. Dursky and Ms. Watkins, who were the only witnesses at the "trial in these cases.
United States Tax CourtAgency decision · Agency decision
For an ndisclosed period starting before the years at issue to at least the time of the trial in these cases, Ms. Dursky's persona partner, Ms. Watkins, resided with Ms. Dursky in Ms. … Before turning to the issues presented, we shall comment on the respective testimonies of Ms. Dursky and Ms. Watkins, who were the only witnesses at the "trial in these cases.
United States Tax CourtAgency decision · Agency decision
For an ndisclosed period starting before the years at issue to at least the time of the trial in these cases, Ms. Dursky's persona partner, Ms. Watkins, resided with Ms. Dursky in Ms. … Before turning to the issues presented, we shall comment on the respective testimonies of Ms. Dursky and Ms. Watkins, who were the only witnesses at the "trial in these cases.
United States Tax CourtMULTI-PAK CORPORATION, Petitioner v .
Agency decision · Agency decision
In Professor Murphy's opinion, even though petitioner's sales dropped in 2003, it is not unusual for a corporation to pay - 17 discretionary bonuses in a period when sales are in decline if it is determined … A section 6662(a)taccuracy-relatedpenalty shall not be imposed to the extent that the taxpayer shows that an underpayment is due to the taxpayer's having . .reasonable .cause•and acting in good faith .
United States Tax CourtT .C . Summary Opinion 2008-14 3
Agency decision · Agency decision
The period for depreciation of an asset begins when the taxpayer first places the asset into service . Sec . 1 .167(a)10(b), Income Tax Regs . … However, petitioners did not testify or provide receipts to substantiate the cost or frequency of professional cleaning .
United States Tax CourtAgency decision · Agency decision
There were neither seats nor carpeting in the theater, and the entire theater needed cleaning, refinishing, and restoration. … In our judgment, Jacobs acted with reasonable cause and in good faith when he claimed the charitable contribution deduction for his donation of the Redwood City Fox.
United States Tax CourtAgency decision · Agency decision
These issues, because they dealt with USFS roads, point and nonpoint pollution, the Clean Water Act, and water quality as affected by runoff, were then and remain today extremely divisive high profile … Before 1952 the airplane was a common means of access, but all air travel was banned in that year. Following the air ban, Mr.
United States Tax CourtAgency decision · Agency decision
Sheperd added a handwritten comment, e.g., “Additional paperwork was not filed at the courthouse.” … In 2010 Congress enacted the Health Care and Education Reconciliation Act of 2010 (Act), Pub. L.
United States Tax CourtAgency decision · Agency decision
Air Force and the U .S . Military Sealift Command . While petitioner was at work during the years in issue, Maersk provided him with meals and lodging without charge . … The locations of the Able and the Invincible for the periods when petitioner was employed by Maersk aboard the vessels during the years in issue are reflected below : Vessel Able Invincible Dates Location
United States Tax CourtAgency decision · Agency decision
See, e.g., secs. 167, 197 (as added by the Omnibus Budget Reconciliation Act of 1993, Pub. … Brower’s credentials are impressive: During the period 1969-1973 he served in the U.S.
United States Tax CourtAgency decision · Agency decision
- 3 This issue, pertaining to petitioner’s taxable year 1996, has already been before this Court.2 Petitioner is a retired United States Air Force military officer. … Social Security Act of 1974, Pub. L. 93-647, sec. 459, 88 Stat. 2357, amended by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub.
United States Tax Court
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