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Briefs, oral arguments, agency decisions and the Federal Register.
1,645 results
1.46s
Agency decision · Agency decision
Fraud is the intentional commission of an act or acts for the specific purpose of evading tax believed to be due and owing. Petzoldt v. Commissioner, 92 T.C. 661, 698 (1989). … Our query focuses on whether Deputy Aginaga acted with negligence or disregard of rules or regulations.
United States Tax CourtAgency decision · Agency decision
Fraud is the intentional commission of an act or acts for the specific purpose of evading tax believed to be due and owing. Petzoldt v. Commissioner, 92 T.C. 661, 698 (1989). … Our query focuses on whether Deputy Aginaga acted with negligence or disregard of rules or regulations.
United States Tax CourtAgency decision · Agency decision
- 5 expensive to clean up. … Government regulators also require annual testing of the systems to prevent or minimize soil, groundwater, and air pollution.
United States Tax CourtAgency decision · Agency decision
Fraud is the intentional commission of an act or acts for the specific purpose of evading tax believed to be due and owing. Petzoldt v. Commissioner, 92 T.C. 661, 698 (1989). … Our query focuses on whether Deputy Aginaga acted with negligence or disregard of rules or regulations.
United States Tax CourtAgency decision · Agency decision
For a period prior to the full operation of L.A. Premix, petitioner leased some of the concrete trucks which the Caillier family had purchased for L.A. Premix. … Petitioner was to provide for lubrication and gasoline expenses as well as washing and cleaning the trucks. Paragraph 13 of the lease stated: WAIVER.
United States Tax CourtAgency decision · Agency decision
During the years at issue, Career’s business was divided into two major segments: (1) Providing air freight, air charter and aircraft leasing services; and (2) purchasing and selling used aircraft and … Pak West came into existence in late 1992 as an air carrier providing air cargo services. For its fiscal year ending July 31, 1992, Career timely filed its Form 1120, U.S.
United States Tax CourtAgency decision · Agency decision
Air Force . … Later he served with the diplomatic corps of the Air Force in Ethiopia and Yugoslavia . Colonel Jorgensen's 30-year career in the Air Force entitled him to a pension and provided Ms .
United States Tax CourtAgency decision · Agency decision
During the years at issue, Career’s business was divided into two major segments: (1) Providing air freight, air charter and aircraft leasing services; and (2) purchasing and selling used aircraft and … Pak West came into existence in late 1992 as an air carrier providing air cargo services. For its fiscal year ending July 31, 1992, Career timely filed its Form 1120, U.S.
United States Tax CourtAgency decision · Agency decision
$194 for an air compressor and attachments The Haskinses contend that Mr. Haskins bought an air compressor and attachments for his work. On June 29, 2012, Mr. … Haskins bought an air compressor from Lowe's for $179. He later bought $15 of attachments for the compressor. We refer to the air compressor and the attachments, hereafter, as the air compressor.
United States Tax CourtAgency decision · Agency decision
In addition, the ALJ found that the Air Force properly denied backpay to petitioner for the period from March 21, 2006, through October 15, 2007. … Petitioner filed an individual right of action under the Whistleblower Protection Act on Oct. 20, 235 (2009). 2008. Ryan v. Dept. of the Air Force, 2009 M.S.P.B.
United States Tax CourtAgency decision · Agency decision
Air rights are rooted in the bundle of rights associated with land ownership. … Acts.
United States Tax CourtAgency decision · Agency decision
He purchased clothing and boots to wear for work; some of his shirts were embroidered with his company logo and he paid to have these items cleaned. … Petitioners paid for heating and air conditioning in their home; both were helpful in managing the family's medical conditions, but the utility expenses thus incurred did not exceed what was required for
United States Tax CourtAgency decision · Agency decision
Instead, he routinely worked at various temporary worksites in the Chicago metropolitan area, except for a four-week period in 2012 when he worked in St. … the cost to clean his work clothes at a commercial laundromat.
United States Tax CourtAgency decision · Agency decision
The average rental period of the condominium was approximately 10 days in 2008, 8 days in 2009, and 7 days in 2010. … Congress enacted section 280A as part of the Tax Reform Act of 1976, Pub. L. No. 94-455, sec. 601, 90 Stat. at 1569.
United States Tax CourtT .C . Summary Opinion 2006-127
Agency decision · Agency decision
In general, interest expense accruing on a debt during any period is allocated to expenditures in the same manner as the debt is allocated . Id . … Equitable estoppel is a judicial doctrine that precludes a party from denying his own acts or representations which induced another to act to his detriment . Hofstetter v .
United States Tax CourtT .C . Summary Opinion 2007-95
Agency decision · Agency decision
McKeown traveled back to see his family in Minnesota periodically . C. 5 All three family members had cellular phones during 2003 . Mr . McKeown wore a uniform while he worked for NWA . … - 13 Cleaning Expenses for Uniform s We now examine those expenses not subject to the strict substantiation requirements . . Petitioners claimed $722 for cleaning expenses for Mr .
United States Tax CourtAgency decision · Agency decision
The Toxic Substance Control Act of 1976, Pub. … R (1992) (appendix R); (4) 10 (5) the Nuclear Waste Policy Act of.1982, Pub. L. 97-425, 96 Stat. 2201 (Nuclear Waste Policy Act of 1982); 94-469, (6) the Toxic Substance Control Act, .Pub. L.
United States Tax CourtAgency decision · Agency decision
She hired, and lightly supervised, various service providers to care for the property, including a cleaning person, a gardener, and a repairman. … She prepared rental agreements, met with prospective tenants, and acted as a property manager.
United States Tax CourtAgency decision · Agency decision
McGirl would have the Court believe that during a period when Mr. … McGirl said "he just guessed, he pulled the numbers 'out of the air.'" (f) Mr.
United States Tax CourtAgency decision · Agency decision
West Coast Pest Control sprayed West Coast Florida Pressure Cleaning used a pressure cleaning process to wash cars for car dealers. Mr. Riffe owned the car wash business before he married Mrs. … See sec. 4, par. 6(d), Comment to Uniform Fraudulent Conveyance Act, p. 655 (West 1985). Respondent's revenue agent interviewed Mrs. Pert soon after Mr. Riffe died. Pert to a tax attorney.
United States Tax Court
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