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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Council, Inc., 467 U.S. 837, States v. Mead Corp., 533 U.S. 218 843-844 (2001). (1984); see United Although they may be entitled to deference under Skidmore v. … Swift & Co., 323 U.S. 134 (1944), see United States v.
United States Tax CourtAgency decision · Agency decision
(Vol. 3) 49, 423.] … (Vol. 3) at 423-424.
United States Tax CourtAgency decision · Agency decision
Marine, Inc., 43 F.3d at 423. … In Marré, the U.S.
United States Tax CourtAgency decision · Agency decision
Perez filed a Chapter 7 bankruptcy petition in the U.S. Bankruptcy Court, Central District of California. Mrs. Green filed a proof of claim in Ms. … See 42 U.S.C. sec. 423(d)(1)(A) (2000); cf. Norris v. Commissioner, T.C. Memo. 2001-152, affd. 46 Fed.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992). … See Staff IT, Inc., 482 F.3d at 798. -11[*11] petitioner should have reported a tax liability of $98,272 for 2008, but he reported zero.
United States Tax CourtAgency decision · Agency decision
Moore, 423 U.S. 77 (1975). II. … Moore, 423 U.S. 77, 80-81 (1975) (noting that the versions enacted in 1797 and 1799 "have survived to this day essentially unchanged"), and King v. United States, 379 U.S. 329, 334-335 (1964).
United States Tax CourtAgency decision · Agency decision
Council, Inc., 467 U.S. 837, States v. Mead Corp., 533 U.S. 218 843-844 (2001). (1984); see United Although they may be entitled to deference under Skidmore v. … Swift & Co., 323 U.S. 134 (1944), see United States v.
United States Tax CourtAgency decision · Agency decision
“In evaluating the adequacy of the whistleblower’s showing, we will bear in mind that (as noted by the U.S. … U.S. Dep’t of Interior, 143 F. Supp. 2d 7, 12 (D.D.C. 2001)).
United States Tax CourtAgency decision · Agency decision
Memo. 1998-423. - 2 2001) (Cerand II). In T.C. Memo. 1998-423 (Cerand I), we held that the advances petitioner made to sister corporations were equity and not debt as claimed by petitioner. … Commissioner, 326 U.S. 521, 530 (1946); Estate of Mixon v. United States, 464 F.2d 394, 402 (5th Cir. 1972).
United States Tax CourtAgency decision · Agency decision
Sunnen, 333 U.S. 591, 604 (1948). … Commissioner, 531 U.S. 206 (2001).
United States Tax CourtAgency decision · Agency decision
United States, 423 U.S. 161, 174 (1976); Schiff v. United States, 919 F.2d 830, 832-833 (2d Cir. 1990); Roat v. Commissioner, 847 F.2d 1379, 1381 (9th Cir. 1988). … In a prior case, the U.S.
United States Tax CourtAgency decision · Agency decision
Rept. 99-313, at 482-484, 490-491 (1986), 1986-3 C.B. (Vol. 3) 1, 482-484, 490-491. … Rept. 99-313, at 477-482 (1986), 1986-3 C.B. (Vol. 3) 1, 477-482.
United States Tax CourtAgency decision · Agency decision
Rept. 99-313, at 482-484, 490-491 (1986), 1986-3 C.B. (Vol. 3) 1, 482-484, 490-491. … Rept. 99-313, at 477-482 (1986), 1986-3 C.B. (Vol. 3) 1, 477-482.
United States Tax CourtAgency decision · Agency decision
Commissioner, 77 T.C. 1014 (1981), affd. 723 F.2d 58 (10th Cir. 1983), turns on an allocation of income under sec. 482. … For there to be a sec. 482 allocation, however, there must be two or more recognizable entities.
United States Tax CourtAgency decision · Agency decision
Deputy v. du Pont, 308 U.S. 488, 495 (1940). An expense is necessary if it is appropriate and helpful for the development of the business. Commissioner v. Heininger, 320 U.S. 467, 471 (1943). … Commissioner, 503 U.S. 79, 84 (1992); sec. 1.6001-1(a), (e), Income Tax Regs.
United States Tax CourtAgency decision · Agency decision
Birmingham, 332 U.S. 126 (1947), and United States v. … Silk, 331 U.S. at 716-717; Breaux & Daigle, Inc. v. United States, supra at 53.
United States Tax CourtAgency decision · Agency decision
Earl, 281 U.S. 111, 114-115 (1930). … Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).
United States Tax CourtAgency decision · Agency decision
Earl, 281 U.S. 111, 114-115 (1930). … Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).
United States Tax CourtAgency decision · Agency decision
Sunnen, 333 U.S. 591, 604 (1948). … Commissioner, 531 U.S. 206 (2001).
United States Tax CourtAgency decision · Agency decision
Alfalfa Dehydrating & Milling Co., 417 U.S; 134, 148-149 (1974). - 17 - 5. … Cartwright, 411 U.S. 546, 551 20.2031-1(b), Estate Tax Regs.).
United States Tax Court
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