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Briefs, oral arguments, agency decisions and the Federal Register.
1,026 results
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Agency decision · Agency decision
Helvering, 290 U.S. 111 (1933); Rockwell v. Commissioner, 512 F.2d 882, 887 (9th Cir. 1975), affg. T.C. Memo. 1972-133. … Memo. 1986-482; Jackson v. Commissioner, T.C. Memo. 1986-15. - 12 An order granting respondent's Motion for Judgment on the Pleadings and decision for respondent will b entered.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Stroop, 496 U.S. 478, 482 (1990); United States v. Ron Pair Enters., Inc., 489 U.S. 235, 241–42 (1989).
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 88 T:C. 464, 481-482 (1987). … Heininger, 320 U.S 467, 475 (1943).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … ·Court Holding Co., 324 U.S. 331 (1945).
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
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
The administrative record includes substitute U.S. Postal Service (USPS) Forms 3877, Certified Mailing List, for 2000 and 2002. … Memo. 1995-173, aff'd without published opinion, 82 F.3d 423 (9th Cir. 1996); Wheat v. Commissioner, T.C. Memo. 1992-268, 1992 WL 95632, at *4.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T.C. Memo. 1993-581.
United States Tax Court
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