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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
During his off-duty periods petitioner regularly returned to West Monroe for an average of 23 days per period to be with his - 11 [*11] family. … In Jones, the taxpayer was a crew member for Japan Air Lines (JAL) who moved with his family to Japan upon commencing employment. 927 F.2d at 851-852.
United States Tax CourtAgency decision · Agency decision
CRTRA sec. 314(g); Taxpayer Relief Act of 1997, Pub. L. 105-34, sec. 1454(a), 111 Stat. 1055. … --If (A) for purposes of employment taxes, the taxpayer did not treat an individual as an employee for any period * * *, and (B) in the case of periods after December 31, 1978, all Federal tax returns
United States Tax CourtAgency decision · Agency decision
Accordingly, we find that respondent acted reasonably in reconstructing petitioner's income. We address each year in turn. … Painting Cleaning Services are credible. The Dunn-Edwards invoice shows the purchaser as RCI Construction and the total amount due as $1,051.54.
United States Tax CourtT .C . Summary Opinion 2010-3 7
Agency decision · Agency decision
The Boxer hereby engages the Manager, and the Manager agree for a period of Five (5) years from the date of Boxers next professional bout (the "Initial Term") . B . … Stiverne] and continue for a period of five (5) years from the date of Boxers next professional bout (the "Initial Term") .
United States Tax CourtAgency decision · Agency decision
Effective with Medicare cost reporting periods beginning on and after October 1, 1983, however, Medicare began to phase in, over a 3-year transition period, its system of paying hospitals for inpatient … Supplies are charged to operations during the period in which they are consumed or expended.
United States Tax CourtAgency decision · Agency decision
The first consent form extended the period of limitations on assessment to April 15, 2012. … Petitioners credibly testified as to the amount of time they spent cleaning and mucking out stalls, and grooming, feeding, and watering horses.
United States Tax CourtAgency decision · Agency decision
Effective with Medicare cost reporting periods beginning on and after October 1, 1983, however, Medicare began to phase in, over a 3-year transition period, its system of paying hospitals for inpatient … Supplies are charged to operations during the period in which they are consumed or expended.
United States Tax CourtAgency decision · Agency decision
Effective with Medicare cost reporting periods beginning on and after October 1, 1983, however, Medicare began to phase in, over a 3-year transition period, its system of paying hospitals for inpatient … Supplies are charged to operations during the period in which they are consumed or expended.
United States Tax CourtAgency decision · Agency decision
Air Liquide, Inc. & Subs. v. Commissioner, 116 T.C. 23, 29 (2001), aff’d, 45 F. App’x 721 (9th Cir. 2002). … (Canada’s Income Tax Act, R.S.C. 1985, c. 1, §§ 222(8)(a) and 225.1, pauses the Canadian period of limitation on collection if the taxpayer appeals the tax assessment in a Canadian court, but no mention
United States Tax CourtAgency decision · Agency decision
ditures but have not proven that those amounts relate to the reg l r and exclusive business use of their home; and (4) petitioneYs are entitled to depreciate their home using the 27.5-year reco r period … An accuracy-related penalty is not imposed on any portion of the underpayment as to which the taxpayer acted with reasonable cause and in good faith. th Sec. 6664(c) (1).
United States Tax CourtAgency decision · Agency decision
Including the $975 respondent conceded for June and September, petitioners have substantiated $567 per month for this period, or $3,810." … Petitioners did not provide any documentation with respect to their expense claim for the "CLE Alien Act".
United States Tax CourtAgency decision · Agency decision
Nevco used the base period 1984 to 1988 to calculate the fixed-base percentage for its 2014 regular research credit. … Paslay during the relevant period; that is, he was the “higher-level manager” to whom Mr. Paslay reported.
United States Tax CourtAgency decision · Agency decision
This authorization is now codified in section 233 of the Social Security Act, 42 U.S.C. sec. 433(a) (2006). … Air France v. Saks, 470 U.S. 392, 396 (1985); see Estate of Silver v. Commis- sioner, 120 T.C. 430, 434 (2003); N.W. Life Assurance Co. of Can. v. Commissioner, 107 T.C. 363, 378-379 (1996).
United States Tax CourtAgency decision · Agency decision
Hoover, an air show and test pilot; Charlës B. … Hoover, a famed air show and test pilot; Charles B.
United States Tax CourtAgency decision · Agency decision
Hoover, an air show and test pilot; Charlës B. … Hoover, a famed air show and test pilot; Charles B.
United States Tax CourtAgency decision · Agency decision
Act of July 12, 1921, ch. 44, sec. 1, 42 Stat. 122 amended at 48 U.S.C. sec. 1397 (2006)). … Department of the Air Force.
United States Tax CourtAgency decision · Agency decision
In 2013, 2014, and 2015, P-H flew helicopters in Saudi Arabia for a U.S. company that provided air ambulance services for the Saudi Red Crescent Authority. … Bellwood's employment as an air ambulance pilot for PHI's customer, the Saudi Red Crescent Authority, was undoubtedly full-time employment based in Saudi Arabia during the relevant years. Mr.
United States Tax CourtAgency decision · Agency decision
The American Recovery and Reinvestment Act of 2009, 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
Petitioner was a data transcriber or a voucher examiner for DFAS at Kelly Air Force Base at San Antonio, Texas. … She was unable to work for intermittent periods and qualified for worker's compensation benefits under the Federal Worker's Compensation Act.
United States Tax CourtAgency decision · Agency decision
Effective with Medicare cost reporting periods beginning on and after October 1, 1983, however, Medicare began to phase in, over a 3-year transition period, its system of paying hospitals for inpatient … Supplies are charged to operations during the period in which they are consumed or expended.
United States Tax Court
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