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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
A U.S. … without published opinion 82 F.3d 423 (9th Cir. 1996); Wheat v. Commissioner, T.C. Memo. 1992-268. Respondent’s failure to obtain 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
United States, 318 U.S. 423, 432 (1943)). Still, we can't use this canon "to create favor- able rules" for them. Jourdain v. … United States, 318 U.S. 423, 432 (1943).
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 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 CourtAgency decision · Agency decision
As the U.S. … Helvering, 292 U.S. 435, 437 (1934) 4 Respondent relies on Poorbaugh v. United States, 423 F.2d 157 (3d Cir. 1970).
United States Tax CourtAgency decision · Agency decision
Memo. 1998-423 UNITED STATES TAX COURT CERAND & COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2767-97. Filed November 24, 1998. Gerard A. … Estate Nor is any one factor determinative or relevant in each case due to the countless factual circumstances possible. 326 U.S. 521, 530 (1946). John Kelley Co. v.
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 CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … L. 98-369, sec. 423(a), 98 Stat. 799. The pertinent parts of section 152(e) as amended provide: Sec. 152(e).
United States Tax CourtAgency decision · Agency decision
-4 United States, 423 F.2d 1118, 1120 (9th Cir. 1970); Gordon v. Commissioner, 85 T.C. 309, 322-323 (1985); Early v. … Davis, 370 U.S. 65 (1962), the Court held that the transferor spouse recognized gain when he transferred appreciated property to his spouse in exchange for her marital rights, and the transferee spouse
United States Tax CourtAgency decision · Agency decision
A U.S. … Memo. 1995-173, aff'd without published opinion, 82 F.3d 423 (9th Cir. 1996); Wheat v. Commissioner, T.C. Memo. 1992-268.
United States Tax CourtAgency decision · Agency decision
United States, 423 U.S. 161, 174 (1976). … Commissioner, 283 U.S. 589, 599 (1931). Petitioners rely on Scar v.
United States Tax CourtAgency decision · Agency decision
Brown, 380 U.S. 563, 570-571 (1965); Crane v. Commissioner, 331 U.S. 1, 6-7 (1947); Texaco Inc. & Subs. v. Commissioner, 101 T.C. 571, 575 (1993), aff'd, 98 F.3d 825 (5th Cir. 1996); Rome I, Ltd. v. … Commissioner, 40 T.C. 474, 482 (1963). Webster's II New Riverside University Dictionary 303 (1984) defines the term "construct" as "[t]o put together by assembling parts" or to "build".
United States Tax CourtAgency decision · Agency decision
Commissioner, 429 U.S. 569, 577-578 (1977). … Commissioner, 70 T.C. 482, 485-487 (1978), aff'd without published opinion, 633 F.2d 215 (6th Cir. 1980); Smoker v. Commissioner, T.C. Memo. 2013-56. III.
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
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
Commis- sioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). This case was submitted fully stipulated under Rule 122. … Williams Co., 429 U.S. at 579-581; Noble v.
United States Tax Court
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