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Briefs, oral arguments, agency decisions and the Federal Register.
1,645 results
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Agency decision · Agency decision
Abdallah cashed checks, sold merchandise, and received clothing for dry cleaning. … Fraud is defined as the intentional commission of an act or acts for the specific purpose of evading tax believed to be owing. Petzoldt v. Commissioner, 92 T.C. 661, 698 (1989).
United States Tax CourtAgency decision · Agency decision
The property was not held out for rent from 1999 until 2009, a 10-year period which includes both tax years at issue. Mr. … The section 6662(a) penalty is not imposed if a taxpayer can demonstrate (1) reasonable cause for the underpayment and (2) that the taxpayer acted in good faith. Sec. 6664(c)(1).
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 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
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
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
She also provided copies of bank statements for the period November 2003 t o 9 Ms . … Petitioner is entitled to her claimed deduction for cleaning and maintenanc e expenses of $489 .62 for 2005 .
United States Tax CourtAgency decision · Agency decision
A major remodeling in the 1980's included an updating of electrical, heating/air conditioning, and security systems, as well as remodeling the interior which included a new theater and screens, carpeting … The building was well adorned, very clean, attractive, well maintained, and in good condition.
United States Tax CourtAgency decision · Agency decision
A major remodeling in the 1980's included an updating of electrical, heating/air conditioning, and security systems, as well as remodeling the interior which included a new theater and screens, carpeting … The building was well adorned, very clean, attractive, well maintained, and in good condition.
United States Tax CourtAgency decision · Agency decision
Pursuant to the Uniform Dissolution of Marriage Act, Colo. Rev. Stat. sec. 14-10-114 (1987), the Temporary Orders awarded Ms. … Petrie for the period April through December 1991. Petitioner testified that pursuant to the Temporary Orders, he paid the mortgage interest and real estate taxes on the Arizona rental property.
United States Tax CourtT .C . Summary Opinion 2009-11 . 9
Agency decision · Agency decision
Campbell _ testified that hepaid ,l,his wife $450 to help him clean petitioners ' rent 1 units . … Petitioners must use the Modified Accelerated Cost Recovery System and depreciate the property over a 5-year recovery period .
United States Tax CourtAgency decision · Agency decision
Hudson had enrolled in a pilot training program offered by the Air Force Reserves (Reserves). During his career Mr. … Hudson would request to use his vacation days in the same period as his days off.
United States Tax CourtAgency decision · Agency decision
St .Julien expressed his concern that petitioner might act in the private interest of Mr . Anderson . … (2) "synthetic fuel production to reduce air pollution, global warming, and our dependency on foreign oil imports ."
United States Tax CourtKEVIN F . AND ANN M . HENNESSEY, Petitioners v .
Agency decision · Agency decision
Air Force . In 1992, because o f ,congressionally mandated personnel reductions in the Arme d I! FForces, the Secretary of the U .S . . Air Force established th e ! … Air Force officers for involuntary separation .
United States Tax CourtAgency decision · Agency decision
In addition, he relied on a part-time aide for his daily living activities, including grocery shopping, errands, laundry, cooking, and cleaning. … Petitioner acted quickly to file the outstanding returns upon discovering he was out of compliance.
United States Tax CourtAgency decision · Agency decision
In 1970 petitioner enlisted in the Air Force and was initially stationed at Lackland Air Force Base in San Antonio, Texas. Petitioner married Myrna Lenore Schuller on June 12, 1971. … The DoDFM regulations implement the Uniformed Services Former Spouses' Protection Act (USFSPA), 10 U.S.C. sec. 1408 (2006).
United States Tax CourtAgency decision · Agency decision
In 1970 petitioner enlisted in the Air Force and was initially stationed at Lackland Air Force Base in San Antonio, Texas. Petitioner married Myrna Lenore Schuller on June 12, 1971. … The DoDFM regulations implement the Uniformed Services Former Spouses' Protection Act (USFSPA), 10 U.S.C. sec. 1408 (2006).
United States Tax CourtAgency decision · Agency decision
See Air Terminal Cab, Inc. v. United States, 478 F.2d at 580. … See, e.g., Small Business Job Protection Act of 1996, Pub.
United States Tax CourtAgency decision · Agency decision
Union and Professional Dues and Uniform Purchases and Cleaning For 1992, Mrs. … History of Income or Losses From the Activity A history of losses over an extended period may indicate the absence of a profit objective. 34. Allen v.
United States Tax CourtAgency decision · Agency decision
L is required to obtain a permit under the Clean Water Act of 1977, Pub. … To develop protected wetlands, a real estate developer must obtain a permit from the local division of the Corps under the Clean Water Act of 1977, Pub.
United States Tax Court
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