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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Massei, 355 U.S. 595 (1958). … Groetzinger, 480 U.S. 23, 35 (1987).
United States Tax CourtAgency decision · Agency decision
United States, 469 U.S. 70, 76 n.3 (1984); see also Ex parte Collett, 337 U.S. 55 (1949). … C.B. 423, 495. See S.
United States Tax CourtAgency decision · Agency decision
United States, 469 U.S. 70, 76 n.3 (1984); see also Ex parte Collett, 337 U.S. 55 (1949). … C.B. 423, 495. See S.
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, 25 B.T.A. 474, 482 (1932), affd, 73 F.2d 110 (D.C. … Coal & Coke Co., 301 U.S. 495, 509 (1937)).
United States Tax CourtAgency decision · Agency decision
Boyd, 228 U.S. 482, applies to pr ceedings in bankruptcy as well as to equity receiverships . is2> It gives' creditors, w ther secured or unse ured, the right to exclude st .ckholders entirely f om the … Boyd, 228 U.S. 482 (1913) , 11 "to exclude stockhold- il ers [of the insolvent corpor tion] entirely from the reorganization pl n when the debtor is insolvent." Helvering v. -Ala.
United States Tax CourtAgency decision · Agency decision
Boyd, 228 U.S. 482, applies to pr ceedings in bankruptcy as well as to equity receiverships . is2> It gives' creditors, w ther secured or unse ured, the right to exclude st .ckholders entirely f om the … Boyd, 228 U.S. 482 (1913) , 11 "to exclude stockhold- il ers [of the insolvent corpor tion] entirely from the reorganization pl n when the debtor is insolvent." Helvering v. -Ala.
United States Tax CourtAgency decision · Agency decision
United States, 469 U.S. 70, 76 n.3 (1984); see also Ex parte Collett, 337 U.S. 55 (1949). … C.B. 423, 495. See S.
United States Tax CourtAgency decision · Agency decision
United States, 469 U.S. 70, 76 n.3 (1984); see also Ex parte Collett, 337 U.S. 55 (1949). … C.B. 423, 495. See S.
United States Tax CourtAgency decision · Agency decision
Boyle, 469 U.S. 241, 245 (1985); Roberts v. Commissioner, 860 F.2d 1235, 1241 (5th Cir. 1988), aff'a T.C. Memo. 1987-391. … United States, 482 F.3d 792, 801 (5th Cir. 2007).
United States Tax CourtAgency decision · Agency decision
Bollinger, 485 U.S. 340, 344 (1988); see also Helvering v. Horst, 311 U.S. 112, 116-117 (1940); Blair v. Commissioner, 300 U.S. 5, 12 (1937). … Memo. 1980-423, affd. without published opinion 701 F.2d 167 (4th Cir. 1983).
United States Tax CourtAgency decision · Agency decision
Commissioner, 25 B.T.A. 474, 482 (1932), affd, 73 F.2d 110 (D.C. … Coal & Coke Co., 301 U.S. 495, 509 (1937)).
United States Tax CourtAgency decision · Agency decision
Todd concluded that the U.S. … Stroop, 496 U.S. 478, 482 If the statute is silent or ambiguous, the legislative history may reveal congressional intent. See Burlington No. R.R. v.
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
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
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
United States, 423 U.S. 161, 165 n.4 (1976). For a notice of deficiency to be valid, it must be sent to the taxpayer before the period of limitations for assessment has expired. See sec. 6213(a). … Clintwood Elkhorn Mining Co., 553 U.S. 1, 11 (2008).
United States Tax CourtAgency decision · Agency decision
Commissioner, 796 F.2d 843 (6th Cir. 1986), revd. on another issue 482 U.S. 117 (1987). … Routzahn, 282 U.S. 92 (1930); United States v. Anderson, 269 U.S. 422 (1926).
United States Tax CourtAgency decision · Agency decision
MEMORANDUM OPINION GOEKE, Judge: Respondent determined a deficiency in QinetiQ U.S. … DTRI's Federal Tax Filings DTRI filed Forms 1120S, U.S.
United States Tax CourtAgency decision · Agency decision
Appx. 423 (5th Cir. 2012). Yet Alan made only one loan payment--in 2007, and David has made none at all. … Knudson, 534 U.S. 204, 213 (2002)).
United States Tax Court
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