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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
United States, 463 U.S. 110, 129-130 (1983); Federated Dept. Stores, Inc. v. Moitie, 452 U.S. 394, 398 (1981); Commissioner v. Sunnen, supra at 597. … Pilliod Lumber Co., 281 U.S. at 249; Florsheim Bros. Drygoods Co. v. United States, 280 U.S. at 462; sec. 1.6091-2(d)(1), Income Tax Regs.
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
Rept. 91-552 (1969), 1969-3 C.B. 423. … Helvering, 290 U.S. 111 (1933).
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
Brown, 380 U.S. 563, 570-571 (1965); Crane v. Commissioner, 331 U.S. 1, 6-7 (1947); Rome I, Ltd. v. Commissioner, 96 T.C. 697, 704 (1991); Union Pac. Corp. v. … Commissioner, 40 T.C. 474, 482 (1963). We look, therefore, to the ordinary and common usage of the term “net gain” in applying the statute.
United States Tax CourtAgency decision · Agency decision
Bleeker (petitioners’ counsel) - 9 prepared the Schmidts’ joint Forms 1040, U.S. Individual Income Tax Return, and Hillside Dairy’s Forms 1120, U.S. … Heininger, 320 U.S. 467, 471 (1943).
United States Tax CourtAgency decision · Agency decision
Bleeker (petitioners’ counsel) - 9 prepared the Schmidts’ joint Forms 1040, U.S. Individual Income Tax Return, and Hillside Dairy’s Forms 1120, U.S. … Heininger, 320 U.S. 467, 471 (1943).
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
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
Tschetter’s Forms 1040, U.S. Individual Income Tax Return, and Wolf Creek Farm’s Forms 1120, U.S. Corporation Income Tax Return, for the years at issue. 1. … Heininger, 320 U.S. 467, 471 (1943).
United States Tax CourtAgency decision · Agency decision
Soliman, 506 U.S. 168, 174 (1993); Crane v. Commissioner, 331 U.S. 1, 6-7 - 18 (1947); Old Colony R.R. Co. v. Commissioner, 284 U.S. 552, 560 (1932). … 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
Memo. 1999-220, we held that income relating to printed circuit assemblies should not be reallocated under section 482 to petitioner from its Singapore subsidiary for its 1991 and 1992 fiscal years. … (The $640,000 amount is petitioner's - 14 approximation of U.S. income tax on $1.9 million in income.)
United States Tax CourtAgency decision · Agency decision
Helvering, 293 U.S. 465, 469 (1935). Gregory v. … United States, supra at 482.
United States Tax CourtAgency decision · Agency decision
Commissioner, supra at 423-424; Snyder v. Commissioner, 93 T.C. 529, 545 (1989). … Bank FSB, 499 U.S. 573, 582 (1991).
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, 79 T.C. 415, 423 (1982) (“It is well settled that this Court will not consider issues raised for the first time on brief when to do so prevents the opposing party from presenting evidence … Grocery Co., 304 U.S. 282, 295 (1938); Estate of Newhouse v. Commissioner, supra at 217.
United States Tax CourtAgency decision · Agency decision
Test for Overruling Prior Opinions The U.S. … United States, 295 U.S. 247, 259 (1935); see also Tyler v. United States, 281 U.S. 497, 503 (1930).
United States Tax CourtAgency decision · Agency decision
Commissioner, 373 U.S. 193, 202 (1963). Whipple v. … Generes, 405 U.S. 93 (1972).
United States Tax CourtAgency decision · Agency decision
Rexach, 482 F.2d 10, 16 (1st Cir. 1973)), aff’d without published opinion, 740 F.2d 974 (9th Cir. 1984). … Helvering, 290 U.S. 111, 115 (1933). In cases involving failure to report income, the U.S.
United States Tax CourtAgency decision · Agency decision
Rexach, 482 F.2d 10, 16 (1st Cir. 1973)), aff’d without published opinion, 740 F.2d 974 (9th Cir. 1984). … Helvering, 290 U.S. 111, 115 (1933). In cases involving failure to report income, the U.S.
United States Tax Court
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