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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); P.D.B. Sports, Ltd. v. Commissioner, 109 T.C. 423, 444 (1997). … Cartwright, 411 U.S. 546, 551 (1973) (quoting sec. 20.2031-1(b), Estate Tax Regs.).
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 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 CourtUnited States Tax Court — Opinions MOP.ndjson
Agency decision · Agency decision
Memo. 1999-423. … Memo. 1999-423.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). II. … Helverina, 292 U.S. 435, 440 (1934).
United States Tax CourtAgency decision · Agency decision
Taylor, 293 U.S. 507, 515 (1935). … Rexach, 482 F.2d 10, 17 (1st Cir. 1973); see also Delaney v. Commissioner, 99 F.3d 20, 23 (1st Cir. 1996), affg. T.C. Memo. 1995-378. - 16 automobiles; (3) petitioner provided Mr.
United States Tax CourtAgency decision · Agency decision
- 18 Memo. 1996-482, affd. without published opinion 149 F.3d 1183 (6th Cir. 1998); Katerelos v. Commissioner, T.C. Memo. 1996-340. … Commissioner, 464 U.S. 386 (1984). Cf.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). II. … Helverina, 292 U.S. 435, 440 (1934).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). II. … Helverina, 292 U.S. 435, 440 (1934).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 102 T.C. 406, 423 (1994); DumontAirplane & Marine Instruments, Inc. v. Commissioner, 28 T.C. 1308 (1957). With respect to the deduction for Mr.
United States Tax CourtAgency decision · Agency decision
U.S. Shelter Corp. v. United States, 13 Cl. Ct. 606, 619-621 (1987) (citing Bobsee - 19 Corp. v. United States, 411 F.2d 231, 239 (5th Cir. 1969)). … Helvering, 293 U.S. 465 (1935); Davis v. United States, 282 F.2d 623, 627 (10th Cir. 1960).
United States Tax CourtAgency decision · Agency decision
U.S. Shelter Corp. v. United States, 13 Cl. Ct. 606, 619-621 (1987) (citing Bobsee - 19 Corp. v. United States, 411 F.2d 231, 239 (5th Cir. 1969)). … Helvering, 293 U.S. 465 (1935); Davis v. United States, 282 F.2d 623, 627 (10th Cir. 1960).
United States Tax CourtAgency decision · Agency decision
U.S. Shelter Corp. v. United States, 13 Cl. Ct. 606, 619-621 (1987) (citing Bobsee - 19 Corp. v. United States, 411 F.2d 231, 239 (5th Cir. 1969)). … Helvering, 293 U.S. 465 (1935); Davis v. United States, 282 F.2d 623, 627 (10th Cir. 1960).
United States Tax CourtAgency decision · Agency decision
- 18 Memo. 1996-482, affd. without published opinion 149 F.3d 1183 (6th Cir. 1998); Katerelos v. Commissioner, T.C. Memo. 1996-340. … Commissioner, 464 U.S. 386 (1984). Cf.
United States Tax CourtAgency decision · Agency decision
Black joined the U.S. Marine Corps. at the end of 1945. In 1949 he entered the U.S. Naval Academy, and in 1953 he graduated with a bachelor of science degree in electrical engineering. … 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
Tandon, 111 F.3d 482 (6th Cir. 1997), the U.S. … United States, 348 U.S. 121 (1954); Webb v. Commissioner, 394 F.2d 366, 371-372 (5th Cir. 1968), affg. T.C. Memo. 1966-81.
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
Memo. 1988-482, 56 T.C.M. (CCH) 413, 417. … Memo. 1988-482, and Gladstone v. Commissioner, T.C. Memo. 1992-10, supplementing T.C. Memo. 1990-173, did not involve motions for leave to amend petitions.
United States Tax CourtAgency decision · Agency decision
Burke, 504 U.S. 229 (1992); Commissioner v. Kowalski, 434 U.S. 77, 82-83 (1977); Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 431 (1955); Helvering v. Clifford, 309 U.S. 331, 334 (1940). … Kowalski, 434 U.S. at 93 (quoting S.
United States Tax Court
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