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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
(Read-Rite) and Conner U.S. was executed on August 30, 1991. … Arrowsmith, 193 F.2d 734 (2d Cir. 1952), affd. 344 U.S. 6 (1952).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). -14[*14] II. … Glenshaw Glass Co., 348 U.S. 426, 432 (1955)). -15[*15] III.
United States Tax CourtAgency decision · Agency decision
Commissioner, 491 U.S. 244 (1989). … Soliman, 506 U.S. 168, 173 (1993); Crane v. Commissioner, 331 U.S. 1, 6 (1947); Old Colony R. Co. v. Commissioner, 284 U.S. 552, 560 (1932).
United States Tax CourtAgency decision · Agency decision
Commissioner, 491 U.S. 244 (1989). … Soliman, 506 U.S. 168, 173 (1993); Crane v. Commissioner, 331 U.S. 1, 6 (1947); Old Colony R. Co. v. Commissioner, 284 U.S. 552, 560 (1932).
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 CourtAgency decision · Agency decision
Taylor, 293 U.S. 507 (1935).2 U.S. 433, 441 (1976). 2 See United States v. Janis, 428 The rule of Helvering v. … L. 98-369, sec. 423(a), 98 Stat. 494, 799-800 (the amendment), for tax years beginning after 1984.
United States Tax CourtAgency decision · Agency decision
In 1985, petitioner bought U.S. Treasury bonds that paid interest of $79,375. … Olympic Radio & Television, Inc., 349 U.S. 232, 235 (1955).
United States Tax CourtAgency decision · Agency decision
Wells, 538 U.S. 440, 444-445 (2003); Nationwide Mut. Ins. Co. v. Darden, 503 U.S. 318, 322-323 (1992); Weber v. … Birmingham, 332 U.S. 126, 130 (1947) (the exclusive.
United States Tax CourtAgency decision · Agency decision
Tufts, 461 U.S. at 309-310. … Commissioner, 429 U.S. at 578 n.9.
United States Tax CourtAgency decision · Agency decision
Kelly read newspaper articles discussing the then recent decision of the U.S. Supreme Court in Commissioner v. Groetzinger, 480 U.S. 23 (1987). … Commissioner, 397 U.S. 572, 575 (1970).
United States Tax CourtAgency decision · Agency decision
Virginia State Bd. of Elections, 383 U.S. 663 (1966). … Corp., 400 U.S. 4 (1970).
United States Tax CourtAgency decision · Agency decision
Memo. 1984-208, revd. on another issue 482 U.S. 117 (1987). Taxpayers must show that the Commissioner’s action was arbitrary, capricious, or without sound basis in fact. Capitol Fed. … Kansas City Structural Steel Co., 281 U.S. 264, 271 (1930). Petitioner's reliance on Van Raden v.
United States Tax CourtAgency decision · Agency decision
Respondent has a copy of Cinema’s 1990 Form 1120S, U.S. Income Tax Return for an S Corporation. … -6The request for a hearing was accompanied by a written request for a refund, using Form 1040X, Amended U.S.
United States Tax CourtAgency decision · Agency decision
HGTG's final Form 1120S, U.S. … Commissioner, 102 T.C. 465, 482 (1994). For the taxable year under consideration, personal injuries included both physical and nonphysical injuries. See Commissioner v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). -14[*14] II. … Glenshaw Glass Co., 348 U.S. 426, 432 (1955)). -15[*15] III.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). -14[*14] II. … Glenshaw Glass Co., 348 U.S. 426, 432 (1955)). -15[*15] III.
United States Tax CourtAgency decision · Agency decision
Rexach, 482 F.2d 10, 31 (1st Cir. 1973); Parks v. Commissioner, supra at 660-661. Where fraud is determined for each of several years, respondent's burden applies separately for each of the years. … The recordings in this case were made by the U.S.
United States Tax CourtAgency decision · Agency decision
United States, 423 U.S. 161, 170 n.13 (1976)). It “is made when the Secretary or his delegate establishes an account against the taxpayer on the tax rolls.” … Laing, 423 U.S. at 170 n.13 (citing I.R.C. § 6203).
United States Tax CourtAgency decision · Agency decision
(XL Insurance), a United Kingdom company, provided insurance to the non-U.S. subsidiaries. VI. Insurance Coverages for U.S. … Memo. 1997-482. We recently addressed Malone & Hyde and Kidde in the opinion of the Court and the ¹6Rent-A-Center, Inc. v. Commissioner, 142 T.C. __, __ (slip op. at 33) (Jan. 14, 2014).
United States Tax Court
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