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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Moore, 423 U.S. 77 (1975) (obligations to United States fixed even when exact amount not determined); O'Sullivan v. Commissioner, T.C.
United States Tax CourtAgency decision · Agency decision
Boyle, 469 U.S. 241 (1985); see also Estate of Young v. Commissioner, 110 T.C. 297, 317 (1998). … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).
United States Tax CourtAgency decision · Agency decision
United States, 348 U.S. 121, 130-132 (1954); Caulfield v. Commissioner, 33 F.3d 991, 992-993 (8th Cir. 1994), affg. T.C. Memo. 1993-423. … States, 317 U.S. 492, 499 (1943). Spies v.
United States Tax CourtAgency decision · Agency decision
United States, 348 U.S. 121, 130-132 (1954); Caulfield v. Commissioner, 33 F.3d 991, 992-993 (8th Cir. 1994), affg. T.C. Memo. 1993-423. … States, 317 U.S. 492, 499 (1943). Spies v.
United States Tax CourtAgency decision · Agency decision
No. 91-552, at 293 (1969), 1969-3 C.B. 423, 609. … Welch, 304 U.S. 191 (1938).
United States Tax CourtAgency decision · Agency decision
These items were allocated evenly between the estate and Russell. 8 Attached to the 1994 Form 1040, U.S. … Commissioner, 109 T.C. 423, 441 (1997).
United States Tax CourtAgency decision · Agency decision
Estate of Bosch, 387 U.S. 456; Aquilino v. United States, 363 U.S. 509, 512-513 (1960); Morgan v. Commissioner, 309 U.S. 78 (1940). … Craft, 535 U.S. at 279. - 17 B.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice, Co. v. Helvering, 292 U.S. 435, 440 (1934). … Helvering, 290 U.S. at 113.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice, Co. v. Helvering, 292 U.S. 435, 440 (1934). … Helvering, 290 U.S. at 113.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice, Co. v. Helvering, 292 U.S. 435, 440 (1934). … Helvering, 290 U.S. at 113.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice, Co. v. Helvering, 292 U.S. 435, 440 (1934). … Helvering, 290 U.S. at 113.
United States Tax CourtAgency decision · Agency decision
Section 1.936-6, Income Tax Regs., provides the following: 3 (...continued) the meaning of sec. 482. Sec. 936(h)(5)(C)(i)(I)(b). - 13 (b) Profit split option--(1) combined taxable income. … U.S.
United States Tax CourtAgency decision · Agency decision
Bank, 216 U.S. 582, 595 (1910); St. Louis Minina & Millina Co. v. - 21 - Montana Mining Co., 171 U.S. 650, 656 (1898). … U.S. Army, 875 F.2d 699, 707 (9th Cir.
United States Tax CourtAgency decision · Agency decision
Bank, 216 U.S. 582, 595 (1910); St. Louis Mining & Milling Co. v. - 21 Montana Mining Co., 171 U.S. 650, 656 (1898). … U.S. Army, 875 F.2d 699, 707 (9th Cir.
United States Tax CourtAgency decision · Agency decision
Petitioner argues that parcel 1 is fronted by U.S. … Commissioner, 503 U.S. 79, 84 (1992) (quoting Interstate Transit Lines v. Commissioner, 319 U.S. 590, 593 (1943)).
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice, Co. v. Helvering, 292 U.S. 435, 440 (1934). … Helvering, 290 U.S. at 113.
United States Tax CourtAgency decision · Agency decision
Bank, 216 U.S. 582, 595 (1910); St. Louis Minina & Millina Co. v. -.21 Montana Minino Co., 171 U.S. s650, 656 .(1898). … U.S. Army, 875 F.2d 699, 707 (9th Cir.
United States Tax CourtAgency decision · Agency decision
U.S. Dep’t of Transp., 582 F.3d 482, 488 (3d Cir. 2009) (“The phrase ‘only if’ describes a necessary condition, not a sufficient condition. . . . A necessary condition describes a prerequisite.”). … Co.’s income is subject to U.S. tax at a 20% rate. If U.S.
United States Tax CourtAgency decision · Agency decision
Earl, 281 U.S. 111 (1930). … Culbertson, 337 U.S. 733, 739 (1949), and as “a cornerstone of our graduated income tax system”, United States v. Basye, 410 U.S. 441, 450 (1973).
United States Tax CourtAgency decision · Agency decision
They included with their Forms 1065, U.S. … United States, 449 F.2d 413, 423 (Ct. Cl. 1971). 15 [*15] III.
United States Tax Court
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