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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency 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
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
Helvering, 290 U.S. 111, 115 (1933). … Basye, 410 U.S. 441 (1973); Lucas v. Earl, 281 U.S. 111 (1930).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Basye, 410 U.S. 441 (1973); Lucas v. Earl, 281 U.S. 111 (1930).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Basye, 410 U.S. 441 (1973); Lucas v. Earl, 281 U.S. 111 (1930).
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 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
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
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 CourtAgency decision · Agency decision
Groetzinger, 480 U.S. at 35. … Commissioner, 205 F.3d 897, the U.S.
United States Tax CourtAgency decision · Agency decision
The legislative history refers to this as a "U.S. tax liability." See S. Rept. No. 99-313, at 482 (1986), 1986-3 (Part 3) C.B. 1, 482. … Lane-Wells CS, 321 U.S. 219, 223 (1944) (emphasis added).
United States Tax CourtAgency decision · Agency decision
The legislative history refers to this as a "U.S. tax liability." See S. Rept. No. 99-313, at 482 (1986), 1986-3 (Part 3) C.B. 1, 482. … Lane-Wells CS, 321 U.S. 219, 223 (1944) (emphasis added).
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
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
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
The legislative history refers to this as a "U.S. tax liability." See S. Rept. No. 99-313, at 482 (1986), 1986-3 (Part 3) C.B. 1, 482. … Lane-Wells CS, 321 U.S. 219, 223 (1944) (emphasis added).
United States Tax CourtAgency decision · Agency decision
The legislative history refers to this as a "U.S. tax liability." See S. Rept. No. 99-313, at 482 (1986), 1986-3 (Part 3) C.B. 1, 482. … Lane-Wells CS, 321 U.S. 219, 223 (1944) (emphasis added).
United States Tax CourtAgency decision · Agency decision
On September 14, 2012, U.S. … United States, 423 U.S. 161, 165 n.4 (1976) ("A deficiency notice * * * is a jurisdictional prerequisite to a taxpayer's suit in the Tax Court for redetermination of his tax liability."); Bartman v.
United States Tax CourtAgency decision · Agency decision
M&M’s 1989 U.S. … Janis, 428 U.S. 433, 441 (1976); Jackson v. Commissioner, supra at 401. In Weimerskirch v. Commissioner, supra, and Dellacroce v.
United States Tax Court
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