Documents
Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
The order related to the period Jan. 1, 2000, through Aug. 20, 2007. In compliance with the order of the U.S. … Roach would stay on the ship for periods of one to six months. On each vessel on which Mr.
United States Tax CourtAgency decision · Agency decision
Shirk (Shirk), who offered to assist FAMC in contacting banks and other mortgage lenders and in acting as a broker in the buying and selling of mobile home loan pools. … Despite the comments in his letter to Leste, Silbernagel did not pursue legal action to enforce the consulting agreement, nor did he receive any additional consulting fees from FAMC.
United States Tax CourtAgency decision · Agency decision
Before we address each of these two elements in turn,22 we will comment on the credibility of the parties' witnesses. … Therefore, petitioner did not act with reckless disregard in the course of carrying out her ministerial duties.
United States Tax CourtAgency decision · Agency decision
Estate of Kurz The 1942 Act included a short transition period to allow for the release of existing powers, but due to widespread dissatisfaction, Congress granted numerous extensions to the effective … The Powers of Appointment Act of 1951 effectively restored the law as it had existed prior to the 1942 Act for those powers of appointment created prior to the 1942 Act.
United States Tax CourtAgency decision · Agency decision
The settlement options provide that Julie could take partial surrenders of the cash value, fixed amount installments, fixed period installments, life annuity with a period certain, installment refund … The California Law Revision Commission Comment to California Probate Code section 15207(b) states that for purposes of this section: [the] delivery of personal property to another person accompanied by
United States Tax CourtAgency decision · Agency decision
He explained that he was basically “cleaning up what they did not . . . mine.” … The offering period for purchasing membership units in the ASG InvestCo closed on August 24, 2014, and the offering was fully subscribed.
United States Tax CourtAgency decision · Agency decision
Sometime overnight, the promotional code was placed in a comment section of a “money saving” website. … In an unusual move, Mothers Lounge continued to operate the failing company Hotslings, LLC, to act as a punching bag for Seven Slings, LLC. D.
United States Tax CourtAgency decision · Agency decision
I believe that the Ninth Circuit has overemphasized parallels between the wage tax acts (the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA)) and SECA, forgetting … , 64 Stat. 477, which included the Self-Employment Contributions Act.
United States Tax CourtAgency decision · Agency decision
Taxable income for the taxable period ended December 31, 1996 is increased $217,209.00. … The record contains ample evidence linking petitioner both to tax-generating acts and to bank deposits of the income generated by those acts. * * * Once respondent has shown evidence of gross receipts,
United States Tax CourtAgency decision · Agency decision
Taxpayer Relief Act of 1997, Pub. L. 105-34, sec. 601(a)(1), 111 Stat. 788, 861. … L. 97-34, sec. 221(a), 95 Stat. 172, 227, and was then redesignated sec. 30 by the Deficit Reduction Act of 1984, Pub.
United States Tax CourtAgency decision · Agency decision
Taxpayer Relief Act of 1997, Pub. L. 105-34, sec. 601(a)(1), 111 Stat. 788, 861. … L. 97-34, sec. 221(a), 95 Stat. 172, 227, and was then redesignated sec. 30 by the Deficit Reduction Act of 1984, Pub.
United States Tax CourtAgency decision · Agency decision
MacPherson had filed with the IRS a Freedom of Information Act (FOIA) request seeking copies of "the forms 23C, 4340, RACS006 and any other assessment documents" for petitioners' 2001-2010 tax years. … Regs., was invalid when promulgated in 1954 because the - 12 [*12] Department of the Treasury had allowed an insufficient number of days for public notice and comment.
United States Tax CourtAgency decision · Agency decision
The company, which was family owned, rented construction equipment, such as dump trucks, skip loaders, and air compressors, and sold building materials, such as rock, sand, and cement blocks. … That section, as amended by the Omnibus Budget Reconciliation Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
The remaining arguments and points made by petitioner are either incomprehensible or not worthy of comment. … IRS Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 726.
United States Tax CourtAgency decision · Agency decision
After this period, immunity is provided from T-cells, which are produced in the thymus. … During the alleged trial period, GOMI added Phyzyme TPT 2500 within this range.
United States Tax CourtAgency decision · Agency decision
The company, which was family owned, rented construction equipment, such as dump trucks, skip loaders, and air compressors, and sold building materials, such as rock, sand, and cement blocks. … That section, as amended by the Omnibus Budget Reconciliation Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
We hold without further comment that petitioners may not deduct $17,141 of Schedule E mortgage interest for 2006 because they have failed to introduce any evidence with respect to the payment of that interest … Magno's expertise in financial planning would have sought the advice of a tax expert before claiming more than $173,000 in losses over a 3year period.
United States Tax CourtAgency decision · Agency decision
Shirk (Shirk), who offered to assist FAMC in contacting banks and other mortgage lenders and in acting as a broker in the buying and selling of mobile home loan pools. … Despite the comments in his letter to Leste, Silbernagel did not pursue legal action to enforce the consulting agreement, nor did he receive any additional consulting fees from FAMC.
United States Tax CourtAgency decision · Agency decision
Shirk (Shirk), who offered to assist FAMC in contacting banks and other mortgage lenders and in acting as a broker in the buying and selling of mobile home loan pools. … Despite the comments in his letter to Leste, Silbernagel did not pursue legal action to enforce the consulting agreement, nor did he receive any additional consulting fees from FAMC.
United States Tax CourtAgency decision · Agency decision
Shirk (Shirk), who offered to assist FAMC in contacting banks and other mortgage lenders and in acting as a broker in the buying and selling of mobile home loan pools. … Despite the comments in his letter to Leste, Silbernagel did not pursue legal action to enforce the consulting agreement, nor did he receive any additional consulting fees from FAMC.
United States Tax Court
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