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Agency decision · Agency decision
His .,work for Boyle Energy focused on industrial cleaning of steam piping in power plants as part of the process of recommissioning theF plants . … And despite the availability of . persons aware of his employment status and relationship with Boyle Engineering [sic] over the period in question, such as Mike Boyle and Diane Gagnon, petitioner did not
United States Tax CourtAgency decision · Agency decision
Because the manufacturing processes used by UCI corroded its equipment, periodic replacement of the equipment was necessary. … The air compressor was acquired on a Compu Rent lease agreement that required an advance payment of $1,574.60 and 10 monthly payments of $787.30. out provision.
United States Tax CourtAgency decision · Agency decision
After work, petitioner cleaned the stalls and did the heavy work that Mr. Pitts could not do. … Petitioner did all of the cleaning, breeding, and heavy work that Mr. Pitts could not do.
United States Tax CourtAgency decision · Agency decision
In addition to other activities, he collected rents, paid the bills, cleaned the rental units between tenants, initiated and pursued legal eviction proceedings, painted, and repaired damages. … - 13 As noted, petitioners' 2006 return was due on or before April 16, 2007, a date not within the period contemplated in IRS Publication 4492.
United States Tax CourtAgency decision · Agency decision
The commenter answered the question in the affirmative. See id. (“We believe the answer should be yes.”). … United Dominion, 532 U.S. at 829 n.6 (cleaned up). 3.
United States Tax CourtAgency decision · Agency decision
An exception to this general rule is the definition of "minor" under The Georgia Transfers to Minors Act (the Act). … of 1993 (the Act), Pub.
United States Tax CourtAgency decision · Agency decision
Act of 1986, Pub. L. No. 99-514, sec. 501, 100 Stat. at 2233, to prevent affected taxpayers from using deductions from a passive,activity to shelter wages or other active income. … services during such period, based on appointment books, calendars, or narrative summaries
United States Tax CourtAgency decision · Agency decision
He assisted the Navy in disposing of closed bases, including Naval Air Station Alameda Point and Naval Station Treasure Island. In time, Mr. … Town of Cicero, 619 F.3d 697, 702 (7th Cir. 2010)) (cleaned up).
United States Tax CourtAgency decision · Agency decision
In the Tax Reform Act of 1969, Pub. L. … Jefferson Mews, Inc., 237 S.E.2d 171, 181 (Va. 1977) (quoting commentator quoting Lord Coke). "In Tunstall v.
United States Tax CourtAgency decision · Agency decision
Additionally, petitioner's salary for the entire contract period was determined at the time he signed the PSCs. … He provided his own air conditioning temperature gauge and the "welding sizes of a weld" for his work.
United States Tax CourtAgency decision · Agency decision
Omnibus Budget Reconciliation Act of 1989, Pub. L. 101-239, sec. 7721(a), (c), (d), 103 Stat. 2106, 2395-2400. … In 1968, Vernon married That same year, Vernon began working at TECO as a janitor (cleaning up the shop area). full time for TECO.
United States Tax CourtT .C . Summary Opinion 2009-9 0
Agency decision · Agency decision
The parties stipulated that petitioners concede the .$550 cleaning and maintenance item that petitioners claimed . … Technical and Miscellaneous Revenue Act of 1988, Pub . L . 100-647, sec . 6232(b), 102 Stat . 3342, 3735 .
United States Tax CourtAgency decision · Agency decision
Omnibus Budget Reconciliation Act of 1989, Pub. L. 101-239, sec. 7721(a), (c), (d), 103 Stat. 2106, 2395-2400. … In 1968, Vernon married That same year, Vernon began working at TECO as a janitor (cleaning up the shop area). full time for TECO.
United States Tax CourtAgency decision · Agency decision
Pilgram was admittedly away at sea for an extended period of time. … (Vol. 3) 49, 170-173; Staff of Joint Comm. on Taxation, General Explanation of the Tax Reform Act of 1976, 1976-3 C.B. (Vol. 2) 135-139.
United States Tax CourtAgency decision · Agency decision
See Technical and Miscellaneous Revenue Act of 1988, Pub. L. No. 100-647, sec. 6232(a), 102 Stat. at 3735. … No penalty is imposed with respect to any portion of an underpayment if the taxpayer acted with reasonable cause and in good faith with respect thereto. Sec. 6664(c).
United States Tax CourtAgency decision · Agency decision
However, the conference report of the Technical Corrections Act of 1982, Pub. … The several factors in American Air Filter Co. v.
United States Tax CourtT . C . Summary Opinion 2011-54
Agency decision · Agency decision
Crow-Billingsley Air Park Ltd. Pship., -233 S.W.3d 408, (Tex. … Crow-Billingsley Air Park Ltd. Pship., supra at 415.
United States Tax CourtAgency decision · Agency decision
Omnibus Budget Reconciliation Act of 1989, Pub. L. 101-239, sec. 7721(a), (c), (d), 103 Stat. 2106, 2395-2400. … In 1968, Vernon married That same year, Vernon began working at TECO as a janitor (cleaning up the shop area). full time for TECO.
United States Tax CourtAgency decision · Agency decision
Cleaning and Supplies For 131 Allen, Klauk included cleaning and supplies in his repairs and maintenance expense and did not have a separate category for them in his report. … He also projected no appreciation in the value of the buildings over a 10-year holding period.
United States Tax CourtAgency decision · Agency decision
The expected damage is the "[d]estruction of engineered and/or well constructed residence; slab swept clean". … Bolles acted as foremen for crews performing work for OPC.
United States Tax Court
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