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Agency decision · Agency decision
Rept. 91-552, at 247 (1969), 1969-3 C.B. 423, 597. … Helvering, 290 U.S. 111, 114 (1933); see also Lilly v. Commissioner, 343 U.S. 90, 93 (1952).
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
United States, 507 U.S. 546 (1993); Warsaw Photographic Associates v. Commissioner, 84 T.C. 21, 48 (1985). … GTE Sylvania, Inc., 447 U.S. 102, 108 (1980); Union Carbide Foreign Sales Corp. v. Commissioner, 115 T.C. 423, 430 (2000).
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
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
United States, 435 U.S. 561, 573 (1978). … Helvering, 293 U.S. at 470. 4.
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
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
Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion and affd. without published opinion sub nom. Czarneski v. … Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991).
United States Tax CourtAgency decision · Agency decision
Boyle, 469 U.S. 241, 246 Willful neglect is a conscious, intentional failure, or reckless indifference. See id. at 245. It is undisputed that petitioners' 1992 return was not timely filed. … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 - 10 (9th Cir. 1991).
United States Tax CourtAgency decision · Agency decision
Sec. 152(e)(2) (as amended by DEFRA sec. 423(a)). … Commissioner, 503 U.S. 79, 84 (1992).
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 CourtT. C. Summary Opinion 2011-129
Agency decision · Agency decision
Moore, 178 U.S. 41 (1900)). … Kirby, 74 U.S. 482, 483 (1868)).
United States Tax CourtAgency decision · Agency decision
(Sams, Inc.), on Form 1120S, U.S. … On Form 1040, U.S.
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, 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
Estate of Romani, 523 U.S. 517 (1998); United States v. … Moore, 423 U.S. 77, 80 2 This judgment was entered in the Court of Common Pleas of Philadelphia County, Philadelphia, Pennsylvania., Family Court Division. 3 The judgment was entered in the Court of
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 Court
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