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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Memo. 1984-208, revd. on another issue 482 U.S. 117 (1987); Hallmark Cards, Inc. & Subs. v. Commissioner, 90 T.C. 26, 31 (1988). … Commissioner, supra, the 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). … Heininger, 320 U.S. 467, 475 (1943).
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). … Heininger, 320 U.S. 467, 475 (1943).
United States Tax CourtAgency decision · Agency decision
Petitioner did not receive these shares in a distribution from a plan described in section 401(a) or in a transfer pursuant to an option or other right to acquire stock to which section 83, 422, or 423 … Council, Inc., 467 U.S. 837, 842-843 (1984). In Chevron, the U.S.
United States Tax CourtAgency decision · Agency decision
Commissioner, 119 F.3d 482 (7th Cir. 1997), revg. and remanding 105 T.C. 166 (1995). … Commissioner, 503 U.S.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 70 T.C. 482, 485-487 (1978), aff d, 652 F.2d 598 (6th -8Cir. 1980). Petitioners did not pay mortgage interest for 2008 or 2009 in cash or its equivalent.
United States Tax CourtAgency decision · Agency decision
Memo. 1995-173, 1995 WL 225549, at *3, aff’d, 82 F.3d 423 (9th Cir. 1996) (unpublished table decision). … The 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). … Commissioner, 930 F.2d 372, 374-375 (4th Cir. 1991), affg. 92 T.C. 423, 439 (1989); Levin v.
United States Tax CourtAgency decision · Agency decision
Gilmore, 372 U.S. 39 (1963). … Commissioner, 439 U.S. 522, 532-533 (1979).
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). … Commissioner, 930 F.2d 372, 374-375 (4th Cir. 1991), affg. 92 T.C. 423, 439 (1989); Levin v.
United States Tax CourtAgency decision · Agency decision
No. 116-25, sec. 1001, 133 Stat. at 983 (2019). 4 The parties agreed to put the CDP case in suspense to allow the estate and the U.S. … Moore, 423 U.S. 77, 84-85 (1975) (holding that phrases used in the FPS should be liberally interpreted).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. I l l, 115 (1933); Bronstein v. Commissioner, 138 T.C. (May 17, 2012). … Riddell, 383 U.S. 569, 572 (1966); Biedenbarn Realty Co. v. United States, 526 F.2d 409, 422-423 (5th Cir. 1976).
United States Tax CourtAgency decision · Agency decision
Memo. 1993-423. … Commissioner, 503 U.S. 79, 84 (1992). Taxpayers usually meet this burden with records of some kind. See sec. 6001; Hradesky v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933); Payless Cashways v. Commissioner, 114 T.C. 72, 77 (2000). … Kjellstrom, 100 F.3d 482 (7th Cir. 1996), affg. 916 F. Supp. 902 (W.D. Wis. 1996), a case decided by the court to which this case is appealable.
United States Tax CourtAgency decision · Agency decision
Petitioners filed a joint 2006 Form 1040, U.S. … 482-483 (quoting Colony, Inc. v.
United States Tax CourtAgency decision · Agency decision
Wells Year Deficiency 6651(a)(1) 1986 1987 1988 1989 $7,245 8,466 22,038 9,221 $1,211 2,117 5,510 2,305 Additions to Tax--Sections 6653(a)(1)(A) 6653(a)(1)(B) 6653(a) $369 423 ----- * * ----- - … Helvering, 290 U.S. 111, 115 (1933).
United States Tax CourtAgency decision · Agency decision
Schleier, 515 U.S. 323, 327 (1995); Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 429-431 (1955). … United States, 421 F.2d 475, 481-482 (6th Cir. 1970); Geurkink v. United States, 354 F.2d 629, 632 (7th Cir. 1965); Cataldo v.
United States Tax CourtAgency decision · Agency decision
Commissioner, 55 T.C. 478, 482 (1970). Thus, a shareholder may not deduct as personal expenses those expenses that further the business of the corporation. Id.; Kahn v. … Commissioner, 319 U.S. 590, 593 (1943); Int’l Trading Co. v.
United States Tax CourtAgency decision · Agency decision
USI Film Prods., 511 U.S. 244 (1994); Commissioner v. Soliman, 506 U.S. 168, 174 (1993); Consumer Prod. Safetý Commn. v. GTE Sylvania, Inc., 447 U.S. 102, 108 (1980); - 11 . … C.B. 423, 495. See S.
United States Tax CourtAgency decision · Agency decision
Duberstein, 363 U.S. 278, 284-285 (1960). … Id. sec. 423. - 13 benefits is taxable. See sec. 86(a)(2)(B). Thus, petitioners concede that $34,813 of Mr.
United States Tax Court
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