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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
grantor trust was a disregarded entity that owned m.interest in a limited liability company, the Court treated the grantor as the owner of that interest), aff'd and remanded on another issue, 661 F.3d 399 … Commissioner, 88 T.C. 1197, 1229 n.24 (1987); Wolfsen Land & Cattle Co..vcCommissioner, 72 T.C. 1, 19-20 (1979).
United States Tax CourtAgency decision · Agency decision
- 24 Section partnership’s 706(c)(1) taxable provides year the shall not general close rule upon the that a sale or exchange of a partner’s interest in the partnership except, among other … Commissioner, 248 F.2d 399, 411 (2d Cir. 1957) (Hand, J., dissenting)); see also ACM Partnership v. Commissioner, 157 F.3d at 248; Northern Ind. Pub. Serv. Co. v.
United States Tax CourtAgency decision · Agency decision
uhdocumented immigrants 'who. se k to participate- in th'cs' acti"on face 'éxt 576a"òr'dina~ry ~circumstances that require,anonymity if· they'hope- to pi-oceed w'ithóÜt facing . unsupportable burdens . " ) . 24 … Advocate, 2010 Annual Report to Congress 396-399 (2Õ10) (Legislative Recommendation: Protect Taxpayer Privacy in Whistleblower- Cases) . 042 One .could. argue that Congress intended whistleblowers .
United States Tax CourtAgency decision · Agency decision
Lahey Clinic Hosp., Inc., 399 F.3d 1, 9 (1st Cir. 2005). See http://www.ca8.uscourts.gov/oralargs/oaFrame.html (case no. 042771). … - 24 Court to review requests for equitable relief such as those presented by petitioner and the taxpayer in Ewing v. Commissioner, supra.
United States Tax CourtAgency decision · Agency decision
- 24 [*24] Check No. … Proc. 2013-34, sec. 4.01, 2013-43 I.R.B. at 399-400, sets forth seven threshold conditions that a requesting spouse must satisfy to be eligible for relief under section 6015(f): (1) the requesting spouse
United States Tax CourtAgency decision · Agency decision
- 24 [*24] Check No. … Proc. 2013-34, sec. 4.01, 2013-43 I.R.B. at 399-400, sets forth seven threshold conditions that a requesting spouse must satisfy to be eligible for relief under section 6015(f): (1) the requesting spouse
United States Tax CourtAgency decision · Agency decision
See supra note 24. "The provision specifically prescribed that 2. … Commissioner, 248 F.2d 399, 402 (2d Cir. 1957).
United States Tax CourtAgency decision · Agency decision
See supra note 24. "The provision specifically prescribed that 2. … Commissioner, 248 F.2d 399, 402 (2d Cir. 1957).
United States Tax CourtAgency decision · Agency decision
20 years of experience in the construction and logging industries; and (i) Dennis and Curtis were petitioner's only officers from 1985 to 1996; they performed all the executive and administrative - 24 … Commissioner, 399 F.2d 603, 606 (9th Cir. 1968), affg. T.C. Memo. 1967-7; Estate of Wallace v. Commissioner, 95 T.C. at 553-554.
United States Tax CourtAgency decision · Agency decision
Campeau also asserted a lienoon the claims that FSI-filed and that were identified as class 10 and class 24. … Commissioner,il3 T.C. 399, 401 s(1949) . "See supra note 54. parties agreed facts in the instant cases.
United States Tax CourtAgency decision · Agency decision
Campeau also asserted a lienoon the claims that FSI-filed and that were identified as class 10 and class 24. … Commissioner,il3 T.C. 399, 401 s(1949) . "See supra note 54. parties agreed facts in the instant cases.
United States Tax CourtAgency decision · Agency decision
- 24 SEC . 23 . DEDUCTIONS FROM GROSS INCOME . In computing net income there shall be allowed as deductions : (x) Medical, Dental, Etc ., Expenses . … Memo . 1980-399 (Navajo "sings" (healing ceremonies) deductible) ; Rev . Rul . 72-593, 1972-2 C .B . 180 (acupuncture deductible) ; Rev .
United States Tax CourtAgency decision · Agency decision
The Option and Farm Lease Agreement.............24 5. Petitioners.........................................25 a. Petitioners Stephen H. Glassley and Judith S. … Commissioner, 47 T.C. 399, 410 (1967), affd. 398 F.2d. 832 (6th Cir. 1968).
United States Tax CourtAgency decision · Agency decision
The Option and Farm Lease Agreement.............24 5. Petitioners.........................................25 a. Petitioners Stephen H. Glassley and Judith S. … Commissioner, 47 T.C. 399, 410 (1967), affd. 398 F.2d. 832 (6th Cir. 1968).
United States Tax CourtAgency decision · Agency decision
Commissioner, 116 T.C. 308 (2001), on appeal (1st Cir., Aug. 24, 2001), followed as to the law and distinguished on the facts. 2. … Commissioner, 399 F.2d 326, 329-330 (5th Cir. 1968), affg. T.C. Memo. 1967-137.
United States Tax CourtAgency decision · Agency decision
Commissioner, 116 T.C. 308 (2001), on appeal (1st Cir., Aug. 24, 2001), followed as to the law and distinguished on the facts. 2. … Commissioner, 399 F.2d 326, 329-330 (5th Cir. 1968), affg. T.C. Memo. 1967-137.
United States Tax CourtAgency decision · Agency decision
The Option and Farm Lease Agreement.............24 5. Petitioners.........................................25 a. Petitioners Stephen H. Glassley and Judith S. … Commissioner, 47 T.C. 399, 410 (1967), affd. 398 F.2d. 832 (6th Cir. 1968).
United States Tax CourtAgency decision · Agency decision
On July 24, 1990, Otrabanda held a partnership meeting at Merrill Lynch's office in Toronto. … Commissioner, 248 F.2d 399, 411 (2d Cir. 1957) (J.
United States Tax CourtAgency decision · Agency decision
On July 24, 1990, Otrabanda held a partnership meeting at Merrill Lynch's office in Toronto. … Commissioner, 248 F.2d 399, 411 (2d Cir. 1957) (J.
United States Tax CourtAgency decision · Agency decision
Reg. 24. … Id. at 399-400 & n.8.
United States Tax Court
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