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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency 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
Pierce, 487 U.S."at 564. … Aaùillard, 482 U.S. 578, 594 (1987) (ém hasis addëd), governs our interpretation. We'ultimately determined that the 1 roximity of subsections (a) and.
United States Tax CourtAgency decision · Agency decision
Pierce, 487 U.S."at 564. … Aaùillard, 482 U.S. 578, 594 (1987) (ém hasis addëd), governs our interpretation. We'ultimately determined that the 1 roximity of subsections (a) and.
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
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
No. 99-313, at 482 (1986), 1986-3 C.B. (Vol. 3) 1, 482. … Bynum, 461 U.S. 321, 330 (1983).
United States Tax CourtAgency decision · Agency decision
White) of White Realty & Appraisal to perform an appraisal of the property that was attached to TRC’s information tax return, Form 1065, U.S. Partnership Return, for 1998. … American Institute of Real Estate Appraisers, The Appraisal of Real Estate 417, 422-423 (12th ed. 2001). Mr.
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
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, 292 U.S. 435, 440 (1934). … Commissioner, 76 T.C. 468, 481-482 (1981), aff'd without published opinion, 720 F.2d 664 (3d Cir. 1983).
United States Tax CourtTHIS OPINION APPEARS AS AMENDED BY ORDER DATED JULY 19, 1999.
Agency decision · Agency decision
Rept. 91-552, at 104 (1969), 1969-3 C.B. 423, 490. -17opinion 702 F.2d 1205 (D.C. Cir. 1983). … Commissioner, 503 U.S. 79, 84 (1992). A taxpayer must keep sufficient records to establish their amount. 6001. See sec.
United States Tax CourtAgency decision · Agency decision
White) of White Realty & Appraisal to perform an appraisal of the property that was attached to TRC’s information tax return, Form 1065, U.S. Partnership Return, for 1998. … American Institute of Real Estate Appraisers, The Appraisal of Real Estate 417, 422-423 (12th ed. 2001). Mr.
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, 290 U.S. 111, This principle applies to the Commissioner’s determination that a taxpayer’s workers are employees. Boles Trucking, Inc. v. … United States, 503 F.2d 423, 430 (2d Cir. 1974) (transients may be employees); Kelly v. Commissioner, T.C.
United States Tax CourtAgency decision · Agency decision
Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991). … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Pritchett v. Commissioner, 63 T.C. 149, 174-175 (1974).
United States Tax CourtAgency decision · Agency decision
Memo LEXIS 138, at *15, aff’d, 482 F. App’x 881 (5th Cir. 2012). Petitioner consented to the loan by signing the loan agreement, which required intervenor to make 130 payments over five years. … Petitioner and intervenor timely filed a joint Form 1040, U.S. Individual Income Tax Return, for 2010. On the return they reported, among other things, the above-described deemed distributions.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … App'x 423 (5th Cir. 2012); see also Saunders v. Commissioner, T.C. Memo. 1982-655 (holding that an advance constituted taxable compensation rather than a loan), M, 720 F.2d 871 (5th Cir. 1983).
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … - 28 [*28] Commissioner, 51 T.C. 543, 547 (1969), M, 423 F.2d 710 (9th Cir. 1970); Pulvers v. Commissioner, 48 T.C. 245, 249-250 (1967), M, 407 F.2d 838 (9th Cir. 1969); Thornton v.
United States Tax CourtAgency decision · Agency decision
Heininger, 320 U.S. 467, 475 (1943). … Helvering, 290 U.S. at 115.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Skelly Oil Co., 394 U.S. 678, 684 (1969). United States v.
United States Tax Court
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