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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 290 U.S. 111, 115 (1933). … Memo. 1995-482; sec. 1.165-1(d), Income Tax Regs.
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
Helvering, - 16 [*16] 293 U.S. 465, 469 (1935). … Boyle, 469 U.S. 241, 250 (1985).
United States Tax CourtAgency decision · Agency decision
Alfalfa Dehydrating & Milling Co., 417 U.S. 134, 148-149 (1974) (citations omitted). … 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
Mattel1 Ram TSI Twist-Tex U.S. … Boyle, 469 U.S. 241 (1985); see also Neonatology Associates, P.A. v. Commissioner, 115 T.C. 43, 98 (2000).
United States Tax CourtAgency decision · Agency decision
MEMORANDUM FINDINGS OF FACT AND OPINION PARR, Judge: Respondent determined deficiencies in petitioner's Federal income tax for 1988 and 1989 of $482 and $213,139, respectively. … Commissioner, 308 U.S. 355, 356- 357 (1939); Gregory v. Helvering, 293 U.S. 465, 469 (1935).
United States Tax CourtAgency decision · Agency decision
John, U.S. Virgin Islands (the St. … Commissioner, 88 T.C. 464, 482 (1987).
United States Tax CourtAgency decision · Agency decision
Quarterman, 555 U.S. 113, 118 (2009) (citing Lamie v. U.S. Tr., 540 U.S. 526, 534 (2004)). … Ass’n, 955 F.3d 482, 486 (5th Cir. 2020) (“We are not the final editors of statutes, modifying language when we perceive some [purported] oversight.”). III.
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
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
- 20 In 1991, petitioners filed a Form 1040X, Amended U.S. Individual Income Tax Return, with respect to their 1989 return. … Commissioner, 101 T.C. 412, 423-424 (1993); Estate of Andrews v. Commissioner, 79 T.C. 938, 940 (1982); Duncan Indus. v. Commissioner, 73 T.C. 266, 276 (1979); Kaplan v.
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
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
Rept. 91-552, at 88 (1969), 1969-3 C.B. 423, 480. … United States, 279 U.S. 151, 154 (1929); sec. 20.2055-2(a), Estate Tax Regs.
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. 1984-208, revd. per curiam on another issue 482 U.S. 117 (1987). - 43 Commissioner, 97 T.C. 120, 128 (1991); UFE, Inc. v. Commissioner, 92 T.C. 1314, 1321 (1989); Sandor v. … Memo. 1984-208, revd. per curiam on another issue 482 U.S. 117 (1987); WilkinsonBeane, Inc. v. Commissioner, 420 F.2d at 356; J.P. Sheahan - 59 Associates v. Commissioner, T.C.
United States Tax CourtAgency decision · Agency decision
Id. at 482. … See id. at 482. Further, the main contention in Merck & Co. concerned the repayment of principal, which was contingent on payments based on a floating interest rate. Id. at 482-483.
United States Tax CourtAgency decision · Agency decision
Id. at 482. … See id. at 482. Further, the main contention in Merck & Co. concerned the repayment of principal, which was contingent on payments based on a floating interest rate. Id. at 482-483.
United States Tax CourtAgency decision · Agency decision
Commissioner, 56 T.C. 1083, 1089 (1971), affd. 482 F.2d 150 (3d Cir. 1973); State Farming Co. v. Commissioner, 40 T.C. 774, 783 (1963). … Ludey, 274 U.S. 295, 300-301 (1927); Southeastern Bldg. Corp. v. Commissioner, 3 T.C. 381, 384 (1944), affd. 148 F.2d 879 (5th Cir. 1945).
United States Tax CourtAgency decision · Agency decision
Supreme Court decision, U.S. … Supreme Court decision, U.S.
United States Tax Court
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