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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). The taxpayer bears the burden of proving entitlement to any deduction or credit claimed. Segel v. Commissioner, 89 T.C. 816, 842 (1987). … No. 98-369, § 423(a), 98 Stat. 494, 799. Although section 152(e)(2)(A) was briefly amended in 2004, see Working Families Tax Relief Act of 2004, Pub. L.
United States Tax CourtAgency decision · Agency decision
MEMORANDUM OPINION LAUBER, Judge: The Internal Revenue Service (IRS or respondent) determined under section 482 substantial deficiencies in petitioner's Federal income tax SERVED Dec 10 2014 SEC -2 … U.S. Dept. of Interior, 34 F.3d 774 (9th Cir. 1994); Grandbouche, 99 T.C. at 617.
United States Tax CourtThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
PO—Possession of the U.S. PR—Partner. PRS—Partnership. i PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul. … 2025-8, 2025-15 I.R.B. 1390 2025-9, 2025-16 I.R.B. 1415 2025-10, 2025-19 I.R.B. 1421 Treasury Decisions: 10016, 2025-3 I.R.B. 313 10020, 2025-3 I.R.B. 408 10018, 2025-4 I.R.B. 446 10019, 2025-4 I.R.B. 482
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Petitioners also obtained information on agriculture from local farmers as well as publications from the University of California at Davis, the U.S. Soil Conservation Agency, and the U.S. … Commissioner, 397 U.S. 572, 575-576 (1970); Mosby v. Commissioner, 86 T.C. 190, 196 (1986); Kasey v.
United States Tax CourtAgency decision · Agency decision
Inclusion of Language Addressing Privacy Act Requirements, Report No. 496 Oversight of and Compliance with Conditions and Representations Related to Exemptive Orders and No-Action Letters, Report No. 482 … Inspector General’s Testimony before the Subcommittee on Economic Development, Public Buildings and Emergency Management, U.S.
Securities and Exchange CommissionAgency decision · Agency decision
Interim Decision #3364 In re Mark Gerald PUNU, Respondent File A72 423 857 - Houston Decided August 18, 1998 U.S. … INS, 516 F.2d 565, 570 & n.6 (6th Cir. 1975), cert. denied, 423 U.S. 1050 (1976), the Sixth Circuit ruled that “[w]ithin the federal judicial system, a person has not been ‘convicted’ of a crime under
Executive Office for Immigration ReviewIn the Supreme Court of the United States
Agency decision · Agency decision
Williams, 482 U.S. 386 (1987) . . . . . . . 25 Conley v. Gibson, 355 U.S. 41 (1957) . . . . . . . . . . . . . . . 11, 12 Connecticut Nat’l Bank v. … Williams, 482 U.S. 386, 392 (1987)—and that a plaintiff may plead him self out of court by including allegations that undermine his claim. See, e.g., Gutierrez v.
Securities and Exchange CommissionAgency decision · Agency decision
(U.S.) (Worldwide (U.S.). … Basye, 410 U.S. at 449.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … ·Court Holding Co., 324 U.S. 331 (1945).
United States Tax CourtAgency decision · Agency decision
BASIS OF JURISDICTION (Place an “X” in One Box Only) ✖ 1 U.S. Government Plaintiff 3 Federal Question (U.S. Government Not a Party) 2 U.S. … Rights 555 Prison Condition 560 Civil Detainee Conditions of Confinement FORFEITURE/PENALTY BANKRUPTCY OTHER STATUTES 625 Drug Related Seizure of Property 21 USC 881 690 Other 422 Appeal 28 USC 158 423
Securities and Exchange CommissionAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax Court
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