Documents
Briefs, oral arguments, agency decisions and the Federal Register.
1,026 results
0.10s
Agency decision · Agency decision
Hughes Properties, Inc., 476 U.S. 593, 606 (1986). The cases upon which respondent places principal reliance (United States v. General Dynamics Corp., 481 U.S. 239 (1987); ABKCO Indus., Inc., v. … Commissioner, 56 T.C. 1083 (1971), affd. 482 F.2d 150 (3d Cir. 1973); Field Enters., Inc. v. United States, 172 Ct. Cl. 77, 348 F.2d 485 (1965)) are inapposite.
United States Tax CourtAgency decision · Agency decision
Hughes Properties, Inc., 476 U.S. 593, 606 (1986). The cases upon which respondent places principal reliance (United States v. General Dynamics Corp., 481 U.S. 239 (1987); ABKCO Indus., Inc., v. … Commissioner, 56 T.C. 1083 (1971), affd. 482 F.2d 150 (3d Cir. 1973); Field Enters., Inc. v. United States, 172 Ct. Cl. 77, 348 F.2d 485 (1965)) are inapposite.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). At the outset, respondent disputes that expenses were incurred in connection with petitioner’s trade or business. … Commissioner, 115 T.C. 279 (2000), affd. 307 F.3d 423 (6th Cir. 2002), this Court held that a racetrack operator’s expenses for hosting press parties, winners’ parties, and other entertainment events did
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Gunnink, No. 12-1528, 2015 U.S. Dist. LEXIS 30560, at *12-*13 (D. Minn.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 rule. (1933). … Helvering, 290 U.S. at 115.
United States Tax CourtAgency decision · Agency decision
Commissioner, 104 F.3d 170 (8th Cir. 1997), the U.S. Court of Appeals for the Eighth Circuit affirmed in part, vacated in part, and remanded our decision in EPCO I. … Commissioner, 101 T.C. 412, 423-424 (1993).
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
Helvering, 290 U.S. 111 (1933). … Commissioner, 352 U.S. 82 - 14 (1956); Black Gold Energy Corp. v. Commissioner, 99 T.C. 482, 486 (1992), affd. without published opinion 33 F.2d 62 (10th Cir. 1994).
United States Tax CourtAgency decision · Agency decision
Commissioner, 319 U.S. 590, 593-594 (1943); Deputy v. du Pont, 308 U.S. at 493-494. … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).
United States Tax CourtAgency decision · Agency decision
Commissioner, 79 T.C. 415, 423 (1982). -3[*3] (2) whether Mrs. … Helvering, 290 U.S. 111, 115 (1933), and must satisfy the specific requirements for any deduction claimed, INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992).
United States Tax CourtAgency decision · Agency decision
The parties agree that the U.S. … United States, 423 U.S. 161, 170 n.13 (1976) (describing an assessment as “essentially a bookkeeping notation” regarding a taxpayer’s account).
United States Tax CourtAgency decision · Agency decision
Flowers, 326 U.S. 465, 470 (1946). … Helvering, 290 U.S. 111, 114-116 (1933); A.E. Staley Manufacturing Co. & Subs. v. Commissioner, 119 F.3d 482, 486 (7th Cir. 1997), revg. and remanding 105 T.C. 166 (1995).
United States Tax CourtAgency decision · Agency decision
No. 114-113, sec. 423(a), 129 Stat. at 3123 (Dec. 18, 2015). -3[*3] judgment. … Catrett, 477 U.S. 317, 324 (1986).
United States Tax CourtAgency decision · Agency decision
National Bank of Commerce, 472 U.S. 713, 722 (1985). … Commissioner, 439 U.S. 522, 532-533 (1979) (quoting Lucas v. American Code Co., 280 U.S. 445, 449 (1930), and Lucas v. Kansas City Structural Steel Co., 281 U.S. 264, 271 (1930)).
United States Tax CourtAgency decision · Agency decision
Rundell, a retired U.S. Air Force colonel who managed missile research and development programs for the U.S. Air Force; and William A. … Commissioner, 930 F.2d 372, 375-376 (4th Cir. 1991), affg. 92 T.C. 423 (1989); Green v. Commissioner, 83 T.C. at 687; see Travers v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Clifford, 309 U.S. 331, 334 (1940).
United States Tax CourtAgency decision · Agency decision
Commissioner, 319 U.S. 590, 593 (1943); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … The additional documented amounts total $1,096.51 (Ex. 40-R, lines 474-476, 479, 481-482).
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992), including for employee compensation paid greater than that determined by the Commissioner, Miller Mfg. Co. v. Commissioner, 149 F.2d 421, 423 (4th Cir. 1945). … Multifactor Approach The U.S.
United States Tax CourtAgency decision · Agency decision
Commissioner, 319 U.S. 590, 593-594 (1943); Deputy v. du Pont, 308 U.S. at 493-494. … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).
United States Tax CourtAgency decision · Agency decision
Lorion, 470 U.S. 729, 744 (1985). … Commissioner, 92 T.C. 525 (1989), affd. 933 F.2d 1084 (2d Cir. 1991) (sec. 482).
United States Tax Court
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.