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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Enacted as part of the Economic Recovery Tax Act of 1981, Pub. L. No. 97- 34, sec. 201(a), 95 Stat. At 203--and substantially amended by the Tax Reform Act - 22 - [*22] of 1986, Pub. L. … See Job Creation and Worker Assistance Act of 2002, Pub. L. No. 107-147, sec. 101, 116 Stat. at 22.
United States Tax CourtAgency decision · Agency decision
Enacted as part of the Economic Recovery Tax Act of 1981, Pub. L. No. 97- 34, sec. 201(a), 95 Stat. At 203--and substantially amended by the Tax Reform Act - 22 - [*22] of 1986, Pub. L. … See Job Creation and Worker Assistance Act of 2002, Pub. L. No. 107-147, sec. 101, 116 Stat. at 22.
United States Tax CourtAgency decision · Agency decision
Enacted as part of the Economic Recovery Tax Act of 1981, Pub. L. No. 97- 34, sec. 201(a), 95 Stat. At 203--and substantially amended by the Tax Reform Act - 22 - [*22] of 1986, Pub. L. … See Job Creation and Worker Assistance Act of 2002, Pub. L. No. 107-147, sec. 101, 116 Stat. at 22.
United States Tax CourtAgency decision · Agency decision
of 1997 (the 1997 Act), Pub. … Petitioners do not allow other employees to eat in these public restaurants while on duty, except when a Cafeteria is closed for cleaning.
United States Tax CourtAgency decision · Agency decision
Enacted as part of the Economic Recovery Tax Act of 1981, Pub. L. No. 97- 34, sec. 201(a), 95 Stat. At 203--and substantially amended by the Tax Reform Act - 22 - [*22] of 1986, Pub. L. … See Job Creation and Worker Assistance Act of 2002, Pub. L. No. 107-147, sec. 101, 116 Stat. at 22.
United States Tax CourtAgency decision · Agency decision
Under ADI’s revised business plan, ADI’s salespersons are given a more active role in the sales activities and act as independent contractors vis-a-vis ADI.2 Under the agreements ADI enters into with … not prepared to overlook the role of the independent salespersons who clearly have a - 13 significant role in the sales of the manufactured homes to retail customers and who, at some point and for a period
United States Tax CourtAgency decision · Agency decision
- 19 rehearsal periods during the year when his responsibilities encompassed periods of seven-day weeks of 14 hours a day. … Periodicals On petitioner’s Schedule C, he claimed a deduction for $1,055 in periodical expenses. in his posttrial submission.
United States Tax CourtAgency decision · Agency decision
In 2011 and 2012 petitioner owned a cleaning and maintenance business. She operated this business with her boyfriend, Charles Huber. Petitioner and Mr. … However, petitioner was not sick or injured, and nothing in the record suggests that she acted as Mr. Huber's caregiver during the relevant period. We also note that Mr.
United States Tax CourtAgency decision · Agency decision
There he met a petroleum engineer whose clean clothes and new car suggested to young Gary that education might lead to a better life. … We have already found that Garza conjured the partnership discounts out of the air. But even if those discounts were correct, Garza undervalued each FLP interest sold in the private annuity.
United States Tax CourtAgency decision · Agency decision
National Energy Security Act of 1997, H.R. 1648, 105th Cong., sec. 4 (1997); Domestic Oil and Gas Preservation Act, S. 770, 105th Cong., sec. 2 (1997)." … In 2006, Congress amended section 167(h) to include a new provision, section 167(h)(5), which replaced the two-year period with a five-year period "[i]n the case of a major 32(...continued) The economic-interest
United States Tax CourtAgency decision · Agency decision
Under ADI’s revised business plan, ADI’s salespersons are given a more active role in the sales activities and act as independent contractors vis-a-vis ADI.2 Under the agreements ADI enters into with … not prepared to overlook the role of the independent salespersons who clearly have a - 13 significant role in the sales of the manufactured homes to retail customers and who, at some point and for a period
United States Tax CourtAgency decision · Agency decision
The beach club is open from the beginning of Memorial Day weekend until Labor Day (w6 refer to this period as the summer months) . … The House Ways and Means Committee report on the Tax Reform Act of 1969, Pub .
United States Tax CourtAgency decision · Agency decision
With the exception of one employee who was made an officer for the sole purpose of acting on petitioner's behalf in small claims court and Mr. … He at- tempted to make petitioner's stores attractive and clean places in which to shop.
United States Tax CourtAgency decision · Agency decision
2016, before either period expired. … Description Amount Bartons Carpet (renovation work) $1,558 Ben Palmarini 9,000 Brener Heating & Air Conditioning (renovation work) 4,000 Fred Morning (rental mowing) 4,677 Jerry Toscano (renovation
United States Tax CourtAgency decision · Agency decision
2016, before either period expired. … Description Amount Bartons Carpet (renovation work) $1,558 Ben Palmarini 9,000 Brener Heating & Air Conditioning (renovation work) 4,000 Fred Morning (rental mowing) 4,677 Jerry Toscano (renovation
United States Tax CourtAgency decision · Agency decision
Act Admitting Hawaii to Statehood, Pub. … 330 full days in such period
United States Tax CourtAgency decision · Agency decision
Moore, acting as president of Northwest, delivered to petitioner a 1-year, interest-bearing promissory note dated May 24, 1989, in the amount of $132,390.10. … Petitioner, on the other hand, views the transactions during this period as an attempt to bail out and salvage a dealership that was important to petitioner.
United States Tax CourtAgency decision · Agency decision
Bustos received payments periodically throughout 2010. … In particular, over this period they understated their gross receipts from Doobtubes by more than $180,000.
United States Tax CourtAgency decision · Agency decision
(FICA) and the Federal Unemployment Tax Act. … Ochsenschlager commented that, on both occasions when he had met with petitioner and Mr.
United States Tax CourtAgency decision · Agency decision
Air Force (USAF). Walton and petitioner separated in 1985. Mr. … AIR FORCE RETIRED PAY PURSUANT TO THE UNIFORMED SERVICES FORMER SPOUSES’ PROTECTION ACT” (factsheet). The factsheet stated in pertinent part: j.
United States Tax Court
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