Documents
Briefs, oral arguments, agency decisions and the Federal Register.
1,645 results
0.18s
Agency decision · Agency decision
For each of the years in issue petitioner hired farmhands to "clean stalls and do * * * various clean-up around the farm". … In the present case, petitioner owned and operated HQH for 17 years and claimed losses of $17,378,825 - 29 [*29] compared with reporting gross income before expenses of $1,279,326 over the same period
United States Tax CourtAgency decision · Agency decision
Bowers and Florence spent over $10,000 on wallpaper, painting, window shades, cleaning the carpets, and replacement of plumbing and lighting fixtures. … Bowers' personal items from the condo may have been moved from the condo to the Burlington house in that period.
United States Tax CourtAgency decision · Agency decision
When they first started the horse activity, petitioners talked to veterinarians, trainers, and other owners and read periodicals about hunter and jumper horses. … At this time, Nicole was responsible for training the horses, giving their daughters lessons, and supervising all aspects of the horse activity (including supervising people - 7 petitioners hired to clean
United States Tax CourtAgency decision · Agency decision
Most of Günther's products were switches, relays, and sensor devices such as those used for air bags and braking systems. … - 15 assess the period of time operations will continue until disposal and the expected results of operations over that time period. U.S.
United States Tax CourtAgency decision · Agency decision
The open period for herring fishing on that date was 3 hours. While Mr. … Weld-Air Brad Zweifel Co.
United States Tax CourtAgency decision · Agency decision
Sullivan did landscaping and general design work, and kept the site clean. The Sullivans operated heavy equipment while working on the Minnesota residence. … Before closing, the Sullivans performed certain acts of due diligence on the Lincolnville lot.
United States Tax CourtAgency decision · Agency decision
In general the projection method - 21 [*21] extrapolates income for a taxable period from records of income produced by the activity over some shorter or different period. … See Tax Reform Act of 1986, Pub. L. No. 99-514, secs. 201, 203, 100 Stat. at 2121, 2143.
United States Tax CourtAgency decision · Agency decision
In general the projection method - 21 [*21] extrapolates income for a taxable period from records of income produced by the activity over some shorter or different period. … See Tax Reform Act of 1986, Pub. L. No. 99-514, secs. 201, 203, 100 Stat. at 2121, 2143.
United States Tax CourtAgency decision · Agency decision
Air Conditioning Co., 318 F.2d 410, 414 (9th Cir. 1963). … United Air Lines, Inc., 931 F.2d 558, 563 (9th Cir. 1991) (fraudulent failure to disclose requires a plaintiff unaware of the concealed fact who would not have acted had he known of the fact); 37 C.J.S
United States Tax CourtAgency decision · Agency decision
Air Conditioning Co., 318 F.2d 410, 414 (9th Cir. 1963). … United Air Lines, Inc., 931 F.2d 558, 563 (9th Cir. 1991) (fraudulent failure to disclose requires a plaintiff unaware of the concealed fact who would not have acted had he known of the fact); 37 C.J.S
United States Tax CourtAgency decision · Agency decision
See Grand Canyon Air Tour Coal. v. FAA, 154 F.3d 455, 468 (D.C. … And if “the agency’s mind must be open to considering” the comments it receives, Grand Canyon Air Tour Coal., 154 F.3d at 468 (citing McLouth Steel Prods.
United States Tax CourtAgency decision · Agency decision
Forman), then acting president of Southern Pacific, believed that it had purchased a stream of payments on individual leases. Mr. … The destroyed records were discarded by workers who were cleaning up the flood damage.
United States Tax CourtAgency decision · Agency decision
Research should initially concentrate on the threshold questions of whether air rights, FARs, and TDRs are solely allocable to land, and therefore not depreciable, or alternatively, an allocation should … Responsibility, in Formal Opinion 97-407, at 1101:134 (1997), provided the following guidance: A lawyer who is employed to testify about requirements of law or standards of legal practice, for example, acts
United States Tax CourtAgency decision · Agency decision
Air Force, and Ms. Smith was an employee 1(...continued) rounded to the nearest dollar. 2Petitioner concedes that he received wage income of $39,232 and interest income of $74 for 2008. … Petitioner has not produced evidence that he acted with reasonable cause and in good faith with respect to these underpayments.
United States Tax CourtAgency decision · Agency decision
Research should initially concentrate on the threshold questions of whether air rights, FARs, and TDRs are solely allocable to land, and therefore not depreciable, or alternatively, an allocation should … Responsibility, in Formal Opinion 97-407, at 1101:134 (1997), provided the following guidance: A lawyer who is employed to testify about requirements of law or standards of legal practice, for example, acts
United States Tax CourtAgency decision · Agency decision
’” - 17 Petitioner started receiving calls from journalists asking for comments. … Over a period of several months, Plaintiff made known to defendants BENEDEK, BERKUS, STEVENS, ZIMMER, and COSAY Plaintiff’s concerns that these acts and practices were wrongful and/or illegal and could
United States Tax CourtAgency decision · Agency decision
An activity involving an average period of customer use of tangible personal property for 7 days or less is not treated as rental activity. … Petitioners did not show that there was reasonable cause for, and that they acted in good faith with respect to, the underpayments.
United States Tax CourtAgency decision · Agency decision
Winkler, who would inspect them and comment on the numbers. Ir. Winkler would then give them to Mrs. Winkler for safekeeping. Upon returning home, Mrs. … Winkler was acting on behalf of the partnership when she purchased the ticket.
United States Tax CourtAgency decision · Agency decision
He has He is a decorated Air Force veteran who served in Vietnam. … such laws are in conflict with the provisions of this Act [the Professional Service Corporation Act]".
United States Tax CourtAgency decision · Agency decision
. § 245A, which was enacted by the Tax Cuts and Jobs Act (TCJA), Pub. L. … Air Regul. Grp. v.
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.