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Briefs, oral arguments, agency decisions and the Federal Register.
1,026 results
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Agency 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 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
United States, 318 U.S. 423, 432 (1943). … Capoeman, 351 U.S. at 6.
United States Tax CourtAgency decision · Agency decision
Commissioner, 58 T.C. 423 (1972), affd. 489 F.2d 197, 201 (2d Cir. 1973). … As the U.S.
United States Tax CourtAgency decision · Agency decision
Memo. 1992-423, petitioners simply provided additional net worth statements that drastically changed the amount claimed to be petitioners' net worth,3 which gave the Court reason to question each statement's … Underwood, 487 U.S. 552, 565 (1988);4 Huffman v. Commissioner, 978 F.2d 1139, 1147 (9th Cir. 1992), affg. in part and revg. in part T.C. Memo. 1991-144; Swanson v. Commissioner, supra at 86.
United States Tax CourtAgency decision · Agency decision
This law office provides legal services to nonresident U.S. citizens and non-U.S. citizens before U.S. Federal courts. In 2006 Mrs. … Of this amount, respondent conceded a total of $423 for bar dues and professional associations.
United States Tax CourtAgency decision · Agency decision
Memo. 1994-423 ("As long as the definitional requirements of section 71(b)(1) are met, the parties' allocation of amounts are generally respected. … Pangilinan, 486 U.S. 875, Therefore, petitioners' argument on this score is unavailing.
United States Tax CourtAgency decision · Agency decision
United States, supra at 423. Wisconsin Cheeseman, Inc. … Boyle, 469 U.S. 241, 250-251 (1985); Ewing v. Commissioner, 91 T.C. 396, 423–424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).
United States Tax CourtAgency decision · Agency decision
Morin: Additions to Tax Sec. 6651(a) Sec. 6654 $1,934 2,051 1,283 $299 423 282 - 2 - Year Deficiency 1993 1994 1995 $3,545 11,645 1,624 Additions to Tax Sec. 6651(a) Sec. 6654 -$2,911 406 -$601 … Boyle, 469 U.S. 241, 245 (1985). Petitioners presented no evidence showing that Mr.
United States Tax CourtAgency decision · Agency decision
Around April 26, 2006, petitioner filed Form 1120S, U.S. Income Tax Return for an S Corporation, for its taxable year 2005 (2005 Form 1120S). … Commissioner, 133 T.C. 402, 423 (2009) (citing 2B Singer & Singer, Statutes and Statutory Construc- tion, sec. 51:2, at 216218 (7th ed. 2008)).
United States Tax CourtAgency decision · Agency decision
Helvering, 292 U.S. 435, 440 (1934). … Rept. 91-552, at 123 (1969), 1969-3 C.B. 423, 502; emphasis added.] It is therefore possible that the U.S.
United States Tax CourtAgency decision · Agency decision
Gooch Milling & Elevator Co., 320 U.S. 418, 420-422 (1943), in which the U.S. … Moreover, in considering our role in relation to that of the U.S.
United States Tax CourtAgency decision · Agency decision
(WorldTech U.S.),19 and I-Tech entered into a contract whereby WTI and WorldTech U.S. agreed to provide management, financial, and consulting services to I-Tech.20 WTI and WorldTech U.S. agreed, in part … Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Helvering, 290 U.S. at 115 (1933). In determining whether the Court should sustain the constructive dividend determination, we look to the U.S.
United States Tax CourtAgency decision · Agency decision
Commissioner, 58 T.C. 423 (1972), affd. 489 F.2d 197, 201 (2d Cir. 1973). … As the U.S.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Helvering, 290 U.S. at 115 (1933). In determining whether the Court should sustain the constructive dividend determination, we look to the U.S.
United States Tax CourtAgency decision · Agency decision
Heininger, 320 U.S. 467, 475 (1943). … United States, 435 U.S. 561 (1978); Cooper v. Commissioner, 877 F.3d 1086, 1091 (9th Cir. 2017). The U.S.
United States Tax CourtAgency decision · Agency decision
Heininger, 320 U.S. 467, 475 (1943). … United States, 435 U.S. 561 (1978); Cooper v. Commissioner, 877 F.3d 1086, 1091 (9th Cir. 2017). The U.S.
United States Tax CourtAgency decision · Agency decision
But the Commissioner did not rely on section 482 to reclassify the rent. Section 482 caselaw is not relevant here. -9[*9] II. … Nat’l Grocery Co., 304 U.S. 282, 295 (1938); Williams v. Commissioner (In re Williams Estate), 256 F.2d 217, 219 (9th Cir. 1958), aff’g T.C. Memo. 1956-239.
United States Tax Court
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