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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
your performance has become acceptable during the period. … Lawton was responsible for removing the damaged cabinets or cleaning up the water damage. Based on Mrs.
United States Tax CourtAgency decision · Agency decision
Circuit rejected the argument that terms in the Clean Water Act requiring states to create procedures for “public notice” and “public hearings” established congressional intent to displace the APA’s notice-and-comment … Circuit concluded that statutory text in the Clean Water Act providing for alternative notice and hearing procedures did not satisfy an express congressional intent sufficient to deviate from the APA.
United States Tax CourtAgency decision · Agency decision
Petitioners own all the stock of Land Air Delivery, Inc. (Delivery or the corporation), an air freight motor carrier that engages in the pickup and delivery of packages for overnight carriers. … Arthur’s acts. They could have objected to the writeoff but either affirmatively acquiesced in it or purposely chose to be silent.
United States Tax CourtAgency decision · Agency decision
These subsidiaries include Pahor Air Conditioning, Inc . (Pahor), a company MMC acquired in June 2000, as well as Midwest Mechanical Contractors, Inc . (Midwest), M W Builders, Inc . … Memo . 2004-195 (citing Tax Reform Act of 1986, Pub . L . 99-514, sec . 633(d)(8), 100 Stat . 2280) .
United States Tax CourtAgency decision · Agency decision
The petition was delivered to the Court by UPS Next Day Air on Monday, April 22, 2002. … Mail Boxes Etc. is not a designated PDS and was simply acting as petitioners’ agent in this matter.
United States Tax CourtAgency decision · Agency decision
Bi-State By reference to air emissions factors. Bloomington Combination of LandGEM and air emissions factors. ¹²Mr. … For example, in 1955 Congress enacted the Air Pollution Control Act (APCA), Pub. L.
United States Tax CourtAgency decision · Agency decision
Bi-State By reference to air emissions factors. Bloomington Combination of LandGEM and air emissions factors. ¹²Mr. … For example, in 1955 Congress enacted the Air Pollution Control Act (APCA), Pub. L.
United States Tax CourtAgency decision · Agency decision
Army Air Corps, whose pilots needed protection from the glare of the sun while flying above the clouds. B&L began marketing sunglasses to the general public in 1936. … After inspection and cleaning functions, packers packed each pair of inspected sunglasses at B&L Ireland and at B&L Hong Kong.
United States Tax CourtAgency decision · Agency decision
- 4 petitioner associated himself with Great Lakes Air d/b/a Cirrus Air Charter (Great Lakes) and Cirrus Flight Operations (Cirrus). … The applicable recovery period for 7-year property is 7 years. See sec. 168(c)(1). Therefore, pursuant to section 168(a), petitioner must depreciate the King Air over 7 years.
United States Tax CourtAgency decision · Agency decision
Army Air Corps, whose pilots needed protection from the glare of the sun while flying above the clouds. B&L began marketing sunglasses to the general public in 1936. … After inspection and cleaning functions, packers packed each pair of inspected sunglasses at B&L Ireland and at B&L Hong Kong.
United States Tax CourtAgency decision · Agency decision
The ABAST commented that the timely filing requirement was inconsistent with section 882(c)(2) and supported that comment by citing Anglo-Am. Direct Tea Trading Co. v. … NRDC, 421 U.S. 60, 67 (1975) analyzing reviewability of the EPA Administrator’s approval of a state’s Clean Air Act plan under 42 U.S.C. § 1857c(5)(a)(2) requiring him to approve a plan “if he determines
United States Tax CourtAgency decision · Agency decision
Bi-State By reference to air emissions factors. Bloomington Combination of LandGEM and air emissions factors. ¹²Mr. … For example, in 1955 Congress enacted the Air Pollution Control Act (APCA), Pub. L.
United States Tax CourtAgency decision · Agency decision
Tax Act (1909). … Partnership Return of Income, was timely filed for Quality Sweeping & Steam Cleaning (Quality) for the - 5 1996 taxable year. return.
United States Tax CourtAgency decision · Agency decision
The letter first concluded that R & L Air is not .engaged in rental activity because the average period of customer use of the planes is less than 7 days . … If both individual Co-Trustees named in this Trust Agreement shall cease to act as Trustee hereunder, then GREGORY P . STONE shall act as successor Trustee hereunder .
United States Tax CourtAgency decision · Agency decision
Tax Act (1909). … Partnership Return of Income, was timely filed for Quality Sweeping & Steam Cleaning (Quality) for the - 5 1996 taxable year. return.
United States Tax CourtAgency decision · Agency decision
For the years in issue, Alaska regulations similarly required oil companies to plug and to clean up well drilling sites. … The AOGCC regulations from the period at issue provided that, upon abandonment of wells, the pits at well sites must be filled and the well sites left in a clean and generally level condition.
United States Tax CourtAgency decision · Agency decision
Respondent concedes that petitioners are entitled to deductions for State taxes of $1,501 for 1999; union dues of $264 for 1997, $264 for 1998, and $260 for 1999; cleaning expenses of $250 for 1997, $260 … Whitehurst worked at Horne’s offices in Bel Air, Maryland. Because Horne did not have a desk or computer at - 25 its office for Mrs.
United States Tax CourtAgency decision · Agency decision
Pursuant to the notice to proceed, the period of performance for the contract was not to exceed 30 days and was to be completed by October 27, 2013. 9 As with the S4/S5 air handling units project, Edwards … See Energy Policy Act of 2005, Pub. L. No. 109-58, § 1331(a), (d), 119 Stat. 594, 1020, 1024. The Tax Relief and Health Care Act of 2006, Pub. L. No. 109-432, div.
United States Tax CourtAgency decision · Agency decision
When P worked at JDFPG, she resided at housing provided by the Secretary of the Air Force. … 330 full days in such period.
United States Tax CourtAgency decision · Agency decision
He also acted as an investment consultant to his family members and Michigan Physicians Group on their various investments. Mr. … Shah's using tax preparation software to generate the returns shows that they acted with reasonable cause and in good faith under section 6664(c)(1).
United States Tax Court
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