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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
The amendments admitted MSREF V U.S. CIP-II Co-Investment Partnership-F, L.P., MSREF V U.S. CIP-II Co-Investment Partnership-C, L.P., and MSREF V U.S. … Commissioner, 734 F.2d 478, 481-482 (9th Cir. 1984), aff'g 79 T.C. 864 (1982).
United States Tax CourtAgency decision · Agency decision
Commissioner, 464 U.S. 386, 391 (1984) (quoting E.L. Dupont De Nemours & Co., 264 U.S. at 462). … Stroop, 496 U.S. 478, 482 (1990); United States v. Ron Pair Enters., Inc., 489 U.S. 235, 241 (1989).
United States Tax CourtAgency decision · Agency decision
Kordel, 397 U.S. 1, 11 (1970); Standard Sanitary Manufacturing Co. v. United States, 226 U.S. 20, 52 (1912). … Burger, 482 U.S. 691, 700 (1987) (the “expectation of privacy in commercial premises * * * is different from, and indeed less than, a similar expectation in an individual’s home.”).
United States Tax CourtAgency decision · Agency decision
As of April 21, 1989, JPMS had no written agreements with its U.S. distributors. Mr. DeJoria's organizational and marketing skills, combined with Mr. … Commissioner, 101 T.C. 412, 423-424 12 (...continued) It is only in the few cases where death alters value, as well as ownership, that it is necessary to determine whether the value at the time of death
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 290 U.S. 111 (1933); see Rule 142(a)." … Commissioner, 90 T.C. 465, 482-483 (1988).
United States Tax CourtAgency decision · Agency decision
The amendments admitted MSREF V U.S. CIP-II Co-Investment Partnership-F, L.P., MSREF V U.S. CIP-II Co-Investment Partnership-C, L.P., and MSREF V U.S. … Commissioner, 734 F.2d 478, 481-482 (9th Cir. 1984), aff'g 79 T.C. 864 (1982).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). When, as here, a case involves unreported income, the U.S. … Commissioner, 104 T.C. 236, 243 (1995), aff’d, 105 F.3d 482 (9th Cir. 1997).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). When, as here, a case involves unreported income, the U.S. … Commissioner, 104 T.C. 236, 243 (1995), aff’d, 105 F.3d 482 (9th Cir. 1997).
United States Tax CourtAgency decision · Agency decision
Davis, 397 U.S. 301, 313 (1970). In this case, Mrs. … United States, 482 F.2d 600, 608-609 (8th Cir. 1973); Patterson Trust v. United States, 729 F.2d 1089, 1095 (6th Cir. 1984).
United States Tax CourtAgency decision · Agency decision
Assuming a 20% U.S. corporate tax rate, USCo preliminarily would have owed $20 in U.S. tax. … Ass’n, 955 F.3d 482, 486 (5th Cir. 2020) (“We are not the final editors of statutes, modifying language when we perceive some oversight.”); Fisher Flouring Mills Co. v.
United States Tax CourtAgency decision · Agency decision
Discontinued Operations Treatment Petitioner has prepared its consolidated financial statement in accordance with U.S. Generally Accepted Accountirg Principles (U.S. GAAP) since 1981. U.S. … Petitioner also argues that it was required to use U.S.
United States Tax CourtAgency decision · Agency decision
Menasche, 348 U.S. 528, 538 (1955) (quoting Montclair v. Ramsdell, 107 U.S. 147, 152 (1883)); Market Co. v. … Jacobson, 525 U.S. 432, 438 (1999))).
United States Tax CourtAgency decision · Agency decision
I, sec. 8, cl. 3, and the Supremacy Clause, U.S. Const. art. VI, cl. 2. Raich, 545 U.S. at 22, 29. … Sunnen, 333 U.S. 591, 597 (1948) (quoting Cromwell v. County of Sac, 94 U.S. 351, 352 (1876)).
United States Tax CourtAgency decision · Agency decision
I, sec. 8, cl. 3, and the Supremacy Clause, U.S. Const. art. VI, cl. 2. Raich, 545 U.S. at 22, 29. … Sunnen, 333 U.S. 591, 597 (1948) (quoting Cromwell v. County of Sac, 94 U.S. 351, 352 (1876)).
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, -31[*31] 290 U.S. 111, 115 (1933). Dr. … Rul. 69-482, 1969-2 C.B. 164; see also Cascade Designs, Inc. v. Commissioner, T.C. Memo. 2000-58, 2000 WL 204380, at *15-*16. We determine whether Dr.
United States Tax CourtAgency decision · Agency decision
Lincoln Sav. & Loan Association, 403 U.S. 345, 354 (1971). … Commissioner, 105 T.C. 166, 193, revd. and remanded 119 F.3d 482 (7th Cir. 1997). In A.E.
United States Tax CourtAgency decision · Agency decision
Daubert, 509 U.S. at 591. … (quoting Webster's Third New - 47 International Dictionary 482 (1981)).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … (CCH) at 422-423.
United States Tax CourtAgency decision · Agency decision
I, sec. 8, cl. 3, and the Supremacy Clause, U.S. Const. art. VI, cl. 2. Raich, 545 U.S. at 22, 29. … Sunnen, 333 U.S. 591, 597 (1948) (quoting Cromwell v. County of Sac, 94 U.S. 351, 352 (1876)).
United States Tax CourtAgency decision · Agency decision
Commissioner, 429 U.S. 569, 579 (1977))). … rates on the unsecured indebtedness from Sidal to petitioners and from petitioners to Paulan, as set forth in the promissory notes, are too low, those rates may be subject to increase pursuant to section 482
United States Tax Court
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