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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Rept. 91-552, at 95-100 (1969), 1969-3 C.B. 423, 484-487.
United States Tax CourtAgency decision · Agency decision
The Court presumes without deciding that the discrepancy is attributable to clerical error on the part of the U.S. Postal Service. 5 The notice of determination states that Mr. … United States, 423 U.S. 161, 170 n.13 (1976) (“The ‘assessment,’ essentially a bookkeeping notation, is made when the Secretary or his delegate establishes an account against the taxpayer on the tax rolls
United States Tax CourtAgency decision · Agency decision
The U.S. Supreme Court has defined “primarily” as used in sec. 1221(1) to mean “principally” or “of first importance.” Malat v. Riddell, 383 U.S. 569, 572 (1966); Biedenharn Realty Co. v. … United States, 526 F.2d 409, 422-423 (5th Cir. 1976). The (continued...) - 9 dealership held the classic cars for sale to customers, then we must find for petitioner.
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
Anderson United States, 417 U.S. 211, 220 (1974); Snyder v. … Thus it.was argued that section 482 The Commissioner argued that Spanish "law" did not prohibit the royalty payments at issue.
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, 439 U.S. 522, 532 (1979) (quoting Lucas v. American Code Co., 280 U.S. 445, 449 (1930)). … Memo. 1984-208, revd. on another issue 482 U.S. 117 (1987); sec. 1.446-1(c)(2)(i), Income Tax Regs.
United States Tax CourtAgency decision · Agency decision
Commissioner, 75 T.C. 410, 417, 423 (1980), affd. 689 F.2d 1 (1st Cir. 1982). … United States, 364 U.S. 92, 107 (1960); Hertz Corp. v. United States, 364 U.S. 122, 124 (1960); see also sec. 1.167(a)-1(b), Income Tax Regs.
United States Tax CourtAgency decision · Agency decision
Helvering, 296 U.S. 200 (1935). … Commissioner, 109 T.C. 423 (1997), this Court used the entity approach for purposes of applying section 1056. Similarly, in Madison Gas & Elec. Co. v.
United States Tax CourtAgency decision · Agency decision
Catrett, 477 U.S. 317, 324 (1986). In the U.S. … Memo. 1995-173, 1995 WL 225549, at *3, aff’d, 82 F.3d 423 (9th Cir. 1996) (unpublished table decision).
United States Tax CourtAgency decision · Agency decision
Commissioner, 338 U.S. 442, 446 (1950). The taxpayer bears the burden of proving the fact and the amount of the loss. Rule 142(a); Ocean Sands Holding Corp. v. Commissioner, T.C. … Memo. 1980-423, affd. without published opinion 701 F.2d 167 (4th Cir. 1983).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 503 U.S. 79, 84 (1992).
United States Tax CourtAgency decision · Agency decision
Commissioner, 439 U.S. 522, 532 (1979) (quoting Lucas v. American Code Co., 280 U.S. 445, 449 (1930)). … Memo. 1984-208, revd. on another issue 482 U.S. 117 (1987); sec. 1.446-1(c)(2)(i), Income Tax Regs.
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
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
Bleeker (petitioners’ counsel) prepared the Weeldreyers’ joint Forms 1040, U.S. Individual Income Tax Return, and Dreyer Farms’ Forms 1120, U.S. … Heininger, 320 U.S. 467, 471 (1943).
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
Helvering, 290 U.S. 111, 115 (1933). … Clifford, 309 U.S. 331, 334 (1940).
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 Court
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