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Briefs, oral arguments, agency decisions and the Federal Register.
1,026 results
1.25s
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 CourtAgency 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 CourtAgency 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 CourtAgency 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 CourtAgency 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 CourtAgency 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 CourtAgency 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 CourtAgency decision · Agency decision
(U.S.) (Worldwide (U.S.). … Basye, 410 U.S. at 449.
United States Tax CourtAgency decision · Agency decision
(U.S.) (Worldwide (U.S.). … Basye, 410 U.S. at 449.
United States Tax CourtAgency decision · Agency decision
(U.S.) (Worldwide (U.S.). … Basye, 410 U.S. at 449.
United States Tax CourtAgency decision · Agency decision
Ct. 748 (1992);8 (2) reallocate income or deductions under section 482, 8 The U.S. … Applying these principles, the U.S.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 875 F.2d at 423.
United States Tax CourtAgency decision · Agency decision
App’x 423 (5th Cir. 2012). … James, 366 U.S. at 219.
United States Tax CourtAgency decision · Agency decision
As the U.S. … Commissioner, 4 B.T.A. at 482; Addressograph-Multigraph Corp. v. Commissioner, 4 T.C.M. (CCH) at 166.
United States Tax CourtAgency decision · Agency decision
Groetzinger, 480 U.S. 23 (1987). Whether an individual is carrying on a trade or business requires an examination of all the facts in each case. Commissioner, 312 U.S. 212, 217 (1941). Higgins v. … Commissioner, 314 F.2d 478, 482 (3d Cir. 1963), affg. in part and revg. in part T.C. Memo. 1961-192.
United States Tax CourtAgency decision · Agency decision
United States, 503 F.2d 423, 429 (2d Cir. 1974); Ewens & Miller, Inc. v. Commissioner, 117 T.C. at 270; Weber v. Commissioner, 103 T.C. at 387; Rosemann v. Commissioner, T.C. … Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).
United States Tax CourtAgency decision · Agency decision
United States, 423 U.S. 161, 173 (1976); Hartman v. Commissioner, 65 T.C. 542, 546 (1975); sec. 301.6211-1(a), Proced. & Admin. … Brockamp, 519 U.S. 347, 352-354 (1997), and Congress, after recently scrutinizing section 6511, has seen fit to change it only in circumstances for which petitioner would not qualify.
United States Tax CourtAgency decision · Agency decision
Tower, 327 U.S. 280, 287 (1946). … Riddell, 383 U.S. 569, 572 (1966); see also Biedenharn Realty Co. v. United States, 526 F.2d 409, 422-423 (5th Cir. 1976).
United States Tax CourtAgency decision · Agency decision
L. 98-369, sec. 423(a), 98 Stat. 799. The pertinent parts of section 152(e) as amended provide: SEC. 152(e). … Tower, 327 U.S. 280 (1946)). Ms.
United States Tax CourtAgency decision · Agency decision
Commissioner, 416 U.S. 500 (1974); Diamond v. Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991); Green v. Commissioner, 83 T.C. 667, 686-687 (1984). … Boyle, 469 U.S. 241, 245 (1985).
United States Tax Court
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