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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency 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
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 CourtT . C. Summary Opinion 2010 -174
Agency decision · Agency decision
Helvering, 290 U.S. 111, are a matter of legislative grace. 115 (1933). … (1969), affd. 423 F.2d 710 (9th 1970).
United States Tax CourtAgency decision · Agency decision
United States, 435 U.S. 561, 573 (1978). … Helvering, 293 U.S. at 470. 4.
United States Tax CourtAgency decision · Agency decision
Tower, 327 U.S. 280 (1946). … Culbertson, 337 U.S. 733 (1949); Commissioner v. Tower, 327 U.S. 280 (1946).
United States Tax CourtAgency decision · Agency decision
McCoy, 484 U.S. 3, 7 (1987). … (quoting 42 U.S.C. sec. 423(d)(2)(A) (1994) (second alteration in original))).
United States Tax CourtAgency decision · Agency decision
COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 423-98S. Filed July 23, 2001. Lisa A. Alexander, for petitioner. Bradford A. Johnson, for respondent. … Silk, 331 U.S. 704, 716 (1947). No single factor is dispositive, and we must look at all the facts and circumstances in each case. See Profl. & Executive Leasing, Inc. v.
United States Tax CourtAgency decision · Agency decision
when A claim of the U.S. … Moore, 423 U.S. 77 (1975). - 27 and additions to tax.6 And Sloan’s estate became insolvent when David of distributed all the estate’s assets to himself.
United States Tax CourtAgency decision · Agency decision
On October 8, 2009, petitioners timely filed with extension a Form 1040, U.S. Individual Income Tax Return, for tax year 2008, reporting an income tax liability of $82,230. … Appx. 423 (5th Cir. 2011).
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … Ludey, 274 U.S. 295, 300-301 (1927).
United States Tax CourtAgency decision · Agency decision
United States, 435 U.S. 561, 573 (1978). … Helvering, 293 U.S. at 470. 4.
United States Tax CourtAgency decision · Agency decision
United States, 435 U.S. 561, 573 (1978). … Helvering, 293 U.S. at 470. 4.
United States Tax CourtAgency decision · Agency decision
substitute for return under section 6020(b) before determining a 1 A “dummy return” is generated to open an account for the taxpayer on the master file and normally consists of a first page of a Form 1040, U.S … United States, 423 U.S. 161, 174 (1976); Schiff v. United States, supra; Roat v. Commissioner, supra. B.
United States Tax CourtAgency decision · Agency decision
Commissioner, 118 T.C. 423, 425 n.3 (2002). … Seeley Tube & Box Co., 338 U.S. 561, 570 (1950); Intel Corp. & Consol. Subs. v. Commissioner, 111 T.C. 90, 95 (1998). - 12 301.6621-3(c)(1), Proced. & Admin. Regs.
United States Tax Court
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