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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Review Bd . , 423 F .3d 483, 491 (5th Cir . 2005) (quoting 6111I,Fed . Reg . 19 978 (May 3, 1996)) . … Review Bd . , 423 F .c3d at 491-492, and the Sixth Circuit, see Varnadore v . Sec . of Labor , 141 F .3d 625, 631 (6th Cir . 1998), and Holtzclaw v .
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
Memo. 1999-423 UNITED STATES TAX COURT JERRY L. CRABTREE, ET AL.,1 Petitioners v. … United States, 348 U.S. 121, 131-132 (1954); Lipsitz v. Commissioner, 21 T.C. 917, 931 (1954), affd. 220 F.2d 871 (4th Cir. 1955).
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
Mead Corp., 533 U.S. 218, 221 (2001); ADVO, Inc. v. Commissioner, 141 T.C. 298, 322 (2013); Armco, Inc. v. … Notice 2002-59, sec. 3.01, 2002-2 C.B. at 482, states: Treasury and the Service understand that, under certain split-dollar life insurance arrangements (some of which are referred to as "reverse" split-dollar
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
Helvering, 290 U.S. 111, 115 (1933). … Boyle, 469 U.S. 241, 250 (1985); Neonatology Associates, P.A. v. Commissioner, 115 T.C. 43, 98 (2000), affd. 299 F.3d 221 must show that: (3d Cir. 2002).
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
Helvering, 290 U.S. 111, 115 (1933). II. … Helverina, 292 U.S. 435, 440 (1934).
United States Tax CourtAgency decision · Agency decision
United Dominion, 532 U.S. at 826. … The U.S.
United States Tax CourtAgency decision · Agency decision
For the years in issue Robison Ranch filed Forms 1065, U.S. Return of Partnership Income, and claimed its loss deductions on its Schedules F, Profit or Loss From Farming. … Commissioner, 88 T.C. 464, 481-482 (1987).
United States Tax CourtAgency decision · Agency decision
American Trucking Associations, Inc., 310 U.S. 534, 542-543 (1940); Hospital Corp. of Am. v. Commissioner, 107 T.C. 116, 128 (1996). … Stroop, 496 U.S. 478, 482 (1990). Petitioner’s Controlling Shareholder Argument--Below-market loans between corporations and shareholders may come within the provision of section 7872.
United States Tax CourtAgency decision · Agency decision
The U.S. … (CCH) 423, 425–26; Holtz v. Commissioner, T.C. Memo. 1982-436, 44 T.C.M. (CCH) 640, 644.
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
U.S. … Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1993). We hold that petitioner incorrectly calculated his basis in the Atascadero property. … Memo. 1988-482; Shaheen v. Commissioner, T.C. Memo. 1982-445; Sargent v. Commissioner, supra; see also sec. 1.166-6, Income Tax Regs.
United States Tax CourtAgency decision · Agency decision
U.S. Dep’t of Def., 913 F.3d 423, 431 (4th Cir. 2019); see Norton v. S. Utah Wilderness All. … Ass’n of U.S. v. State Farm Mut. Auto. Ins. Co., 463 U.S. 29, 52 (1983).
United States Tax CourtAgency decision · Agency decision
American College of Physicians, 475 U.S. 834, 848-849 (1986). … Natural Resources Defense Council, Inc., 467 U.S. 837, 842-843 (1984); Bate Refrigerating Co. v. Sulzberger, 157 U.S. 1, 36-37 (1895); Halpern v. Commissioner, 96 T.C. 895 (1991).
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 Court
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