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Agency 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
Petitioners also obtained information on agriculture from local farmers as well as publications from the University of California at Davis, the U.S. Soil Conservation Agency, and the U.S. … Commissioner, 397 U.S. 572, 575-576 (1970); Mosby v. Commissioner, 86 T.C. 190, 196 (1986); Kasey v.
United States Tax CourtAgency decision · Agency decision
Ct. 748 (1992);8 (2) reallocate income or deductions under section 482, 8 The U.S. … Applying these principles, the U.S.
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
Commissioner, 416 U.S. 500 (1974); Diamond v. Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991); Green v. Commissioner, 83 T.C. 667, 686-687 (1984). … Boyle, 469 U.S. 241, 245 (1985).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 875 F.2d at 423.
United States Tax CourtAgency decision · Agency decision
His primary employment before retiring in 1991 was as a mining engineer for U.S. … United States, 503 F.2d 423, 429 (2d Cir. 1974).
United States Tax CourtAgency decision · Agency decision
L. 98-369, sec. 423(a), 98 Stat. 799. The pertinent parts of section 152(e) as amended provide: SEC. 152(e). … Tower, 327 U.S. 280 (1946)). Ms.
United States Tax CourtAgency decision · Agency decision
App’x 423 (5th Cir. 2012). … James, 366 U.S. at 219.
United States Tax CourtAgency decision · Agency decision
MEMORANDUM OPINION LAUBER, Judge: The Internal Revenue Service (IRS or respondent) determined under section 482 substantial deficiencies in petitioner's Federal income tax SERVED Dec 10 2014 SEC -2 … U.S. Dept. of Interior, 34 F.3d 774 (9th Cir. 1994); Grandbouche, 99 T.C. at 617.
United States Tax CourtAgency decision · Agency decision
United States, 423 U.S. 161, 173 (1976); Hartman v. Commissioner, 65 T.C. 542, 546 (1975); sec. 301.6211-1(a), Proced. & Admin. … Brockamp, 519 U.S. 347, 352-354 (1997), and Congress, after recently scrutinizing section 6511, has seen fit to change it only in circumstances for which petitioner would not qualify.
United States Tax CourtAgency decision · Agency decision
Tower, 327 U.S. 280, 287 (1946). … Riddell, 383 U.S. 569, 572 (1966); see also Biedenharn Realty Co. v. United States, 526 F.2d 409, 422-423 (5th Cir. 1976).
United States Tax CourtAgency decision · Agency decision
L. 98-369, sec. 423(a), 98 Stat. 799. The pertinent parts of section 152(e) as amended provide: SEC. 152(e). … Tower, 327 U.S. 280 (1946)). Ms.
United States Tax CourtAgency decision · Agency decision
Brown, 380 U.S. 563, 570-571 (1965); Crane v. Commissioner, 331 U.S. 1, 6-7 (1947); Rome I, Ltd. v. Commissioner, 96 T.C. 697, 704 (1991); Union Pac. Corp. v. … Commissioner, 40 T.C. 474, 482 (1963). We look, therefore, to the ordinary and common usage of the term “net gain” in applying the statute.
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
As the U.S. … Commissioner, 4 B.T.A. at 482; Addressograph-Multigraph Corp. v. Commissioner, 4 T.C.M. (CCH) at 166.
United States Tax CourtAgency decision · Agency decision
As the U.S. … Commissioner, 4 B.T.A. at 482; Addressograph-Multigraph Corp. v. Commissioner, 4 T.C.M. (CCH) at 166.
United States Tax CourtAgency decision · Agency decision
Commissioner, supra at 423-424; Snyder v. Commissioner, 93 T.C. 529, 545 (1989). … Bank FSB, 499 U.S. 573, 582 (1991).
United States Tax CourtAgency decision · Agency decision
Chilicky, 487 U.S. 412, 423 (1988); see the Court of Appeals for the Fifth Circuit’s decision in Baddour, Inc. v. … Green, 446 U.S. 14, 18 (1980); see Chappell v. Wallace, 462 U.S. 296 (1983). 8 See Carlson v.
United States Tax Court
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