Documents
Briefs, oral arguments, agency decisions and the Federal Register.
1,026 results
0.70s
Agency decision · Agency decision
Underwood, 487 U.S. 552, 565 (1988); Powers v. Commissioner, 100 T.C. 457, 470-471 (1993). … 802 16,257 337 167 ---- -$16,281 11,831 -3,634 506 -5,473 -324 10,275 377 1,100 4,676 110 479 1,495 697 648 100 2,108 1,509 47 15,962 154 167 ---- -$470 5,288 -0 (185) -0 -(44) (2,393) 35 430 (3,528) 423
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). Respondent bears the burden of proving the elements for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- 424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 Respondent bears the burden of proving the elements (1933). for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- (1988), affd. without published opinion 940 F.2d 1534 Cir. 1991); Jackson v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 Respondent bears the burden of proving the elements (1933). for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.
United States Tax CourtAgency decision · Agency decision
Intergraph and its U.S.-based affiliated companies used the U.S. dollar as its functional currency. … Commissioner, 352 U.S. 82, 85 (1956); Black Gold Energy Corp. v. Commissioner, 99 T.C. 482, 487 (1992), affd. without published opinion 33 F.3d 62 (10th Cir. 1994); Benak v.
United States Tax CourtAgency decision · Agency decision
Express Publ'g Co., 312 U.S. 426 (1941), and Comm'ns Workers v. NLRB, 362 U.S. 479 (1960))). … No. 91-552, at 303 (1969), 1969-3 C.B. 423, 615 (emphasis added).
United States Tax CourtAgency decision · Agency decision
Express Publ'g Co., 312 U.S. 426 (1941), and Comm'ns Workers v. NLRB, 362 U.S. 479 (1960))). … No. 91-552, at 303 (1969), 1969-3 C.B. 423, 615 (emphasis added).
United States Tax CourtAgency decision · Agency decision
Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Peterson Marital Trust v. … Commissioner, 76 T.C. 423, 431 (1981) ("we find the statute clear and unambiguous, and respondent has no power to promulgate a regulation adding provisions that he believes Congress should have included
United States Tax CourtAgency decision · Agency decision
Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Peterson Marital Trust v. … Commissioner, 76 T.C. 423, 431 (1981) ("we find the statute clear and unambiguous, and respondent has no power to promulgate a regulation adding provisions that he believes Congress should have included
United States Tax CourtAgency decision · Agency decision
Co., 390 U.S. 254, The Court addresses the foregoing factors below. … Commissioner, 91 T.C. 396, 423 affd. without published opinion 940 F.2d 1534 Freytag v. Commissioner, supra at 888-889.
United States Tax CourtAgency decision · Agency decision
Young prepared the LLC's Forms 1065, U.S. … Helvering, 290 U.S. 111, 115 (1933).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). Respondent bears the burden of proving the elements for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- 424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). Respondent bears the burden of proving the elements for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- 424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). Respondent bears the burden of proving the elements for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- 424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). Respondent bears the burden of proving the elements for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- 424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.
United States Tax CourtAgency decision · Agency decision
The First Amended Joint Return On or about June 12, 1992, petitioner and Apostle filed an amended joint Form 1040X, Amended U.S. … United States, 423 U.S. 161, 173 (1976) (a deficiency for a given year, reduced to its simplest terms, is the correct amount of tax less the amount shown as tax on the tax return).
United States Tax CourtAgency decision · Agency decision
(U.S.) (Worldwide (U.S.). … Basye, 410 U.S. at 449.
United States Tax CourtAgency decision · Agency decision
(U.S.) (Worldwide (U.S.). … Basye, 410 U.S. at 449.
United States Tax CourtAgency decision · Agency decision
(U.S.) (Worldwide (U.S.). … Basye, 410 U.S. at 449.
United States Tax CourtAgency decision · Agency decision
(U.S.) (Worldwide (U.S.). … Basye, 410 U.S. at 449.
United States Tax Court
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.