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Briefs, oral arguments, agency decisions and the Federal Register.
1,645 results
0.06s
Agency decision · Agency decision
(or an extended reporting period of no more than 60 days). … This meant more than 260,000 air shipments; 18,000 air flights; and 40,000 shipments on more than 3,000 ocean voyages were covered. Id.
United States Tax CourtAgency decision · Agency decision
With respect to the home improvement loan, petitioner contends that it related to an air conditioning unit used for his home office. … Petitioner has asserted that he can deduct sales tax and medical expenses paid over a three-year period, and he appears to be making a similar claim with respect to interest paid before 2008.
United States Tax CourtRONALD,AND SUSAN ROSENBLATT, Petitioners v .
Agency decision · Agency decision
In 1965, when petitioner graduated from high school, he had an appointment to the Air Force Academy, and he intended to become an Air Force pilot . … An accuracy-related penalty is-not imposed with respect to any portion of the underpayment as to which the taxpayer acted with reasonable cause and in good faith . Sec . 6664(c) :,!
United States Tax CourtAgency decision · Agency decision
Congress amended sec. 71 in the Deficit Reduction Act of 1984, Pub. L. 98-369, sec. 422(a), 98 Stat. 494. … Memo. 1996-475 (former wife received “as her sole and separate property” one-half “of the Air Force Retiree Monthly Pay”); Lowe v.
United States Tax CourtAgency decision · Agency decision
(or an extended reporting period of no more than 60 days). … This meant more than 260,000 air shipments; 18,000 air flights; and 40,000 shipments on more than 3,000 ocean voyages were covered. Id.
United States Tax CourtAgency decision · Agency decision
(or an extended reporting period of no more than 60 days). … This meant more than 260,000 air shipments; 18,000 air flights; and 40,000 shipments on more than 3,000 ocean voyages were covered. Id.
United States Tax CourtAgency decision · Agency decision
(or an extended reporting period of no more than 60 days). … This meant more than 260,000 air shipments; 18,000 air flights; and 40,000 shipments on more than 3,000 ocean voyages were covered. Id.
United States Tax CourtAgency decision · Agency decision
(or an extended reporting period of no more than 60 days). … This meant more than 260,000 air shipments; 18,000 air flights; and 40,000 shipments on more than 3,000 ocean voyages were covered. Id.
United States Tax CourtAgency decision · Agency decision
Schedule E, Supplemental Income and Loss, on which the following items attributable to the Pepper Pike residence are reported: Income: 1993 1994 - 0 - - 0 - Expenses: Advertising Auto and travel Cleaning … The negligence penalty does not apply to any portion of an underpayment if it is shown that there was reasonable cause for such portion and the taxpayer acted in good faith with respect thereto.
United States Tax CourtAgency decision · Agency decision
(or an extended reporting period of no more than 60 days). … This meant more than 260,000 air shipments; 18,000 air flights; and 40,000 shipments on more than 3,000 ocean voyages were covered. Id.
United States Tax CourtAgency decision · Agency decision
(or an extended reporting period of no more than 60 days). … This meant more than 260,000 air shipments; 18,000 air flights; and 40,000 shipments on more than 3,000 ocean voyages were covered. Id.
United States Tax CourtAgency decision · Agency decision
(or an extended reporting period of no more than 60 days). … This meant more than 260,000 air shipments; 18,000 air flights; and 40,000 shipments on more than 3,000 ocean voyages were covered. Id.
United States Tax CourtAgency decision · Agency decision
Air Force. At the time Dr. Alexander was on active duty in San Antonio, Texas, he was a - 13 [*13] professor of plastic surgery at the Air Force medical training center. Dr. … Proc. 2003-61, 2003-2 C.B. 296, in view of the fact that the proposed revenue procedure is not final and because the comment period under the notice only recently closed." See also Cutler v.
United States Tax CourtAgency decision · Agency decision
been certified by a licensed health care practitioner as being unable to perform at least two activities of daily living - 5 (eating, toileting, transferring, bathing, dressing, and continence) for a period … health of an individual, such as an expenditure for a vacation, is not an expenditure for medical care. 3 Sec. 1.213-1(e)(1)(ii), Congress added sec. 213(d)(11) to the Health Insurance Portability Act
United States Tax CourtAgency decision · Agency decision
TAES had crews to clean and maintain the house, and employees were provided with meals inside the house, although petitioner would occasionally buy his own food. … The accuracy-related penalty is not imposed with respect to any portion of the underpayment as to which the taxpayer shows that he or she acted with reasonable cause and in good faith.
United States Tax CourtAgency decision · Agency decision
been certified by a licensed health care practitioner as being unable to perform at least two activities of daily living - 5 (eating, toileting, transferring, bathing, dressing, and continence) for a period … health of an individual, such as an expenditure for a vacation, is not an expenditure for medical care. 3 Sec. 1.213-1(e)(1)(ii), Congress added sec. 213(d)(11) to the Health Insurance Portability Act
United States Tax CourtAgency decision · Agency decision
Air Force. At the time Dr. Alexander was on active duty in San Antonio, Texas, he was a - 13 [*13] professor of plastic surgery at the Air Force medical training center. Dr. … Proc. 2003-61, 2003-2 C.B. 296, in view of the fact that the proposed revenue procedure is not final and because the comment period under the notice only recently closed." See also Cutler v.
United States Tax CourtAgency decision · Agency decision
Air Force. At the time Dr. Alexander was on active duty in San Antonio, Texas, he was a - 13 [*13] professor of plastic surgery at the Air Force medical training center. Dr. … Proc. 2003-61, 2003-2 C.B. 296, in view of the fact that the proposed revenue procedure is not final and because the comment period under the notice only recently closed." See also Cutler v.
United States Tax CourtAgency decision · Agency decision
Air Force. At the time Dr. Alexander was on active duty in San Antonio, Texas, he was a - 13 [*13] professor of plastic surgery at the Air Force medical training center. Dr. … Proc. 2003-61, 2003-2 C.B. 296, in view of the fact that the proposed revenue procedure is not final and because the comment period under the notice only recently closed." See also Cutler v.
United States Tax CourtAgency decision · Agency decision
Sometime in the beginning of March 1997, respondent requested petitioners to extend the period of limitations with respect to the examination of the individual and corporate income tax returns. … Commissioner, 931 F.2d 1044, 1046 (5th Cir. 1991); California Marine Cleaning, Inc. v. Commissioner, T.C. Memo. 1998-311.
United States Tax Court
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