Documents
Briefs, oral arguments, agency decisions and the Federal Register.
1,026 results
0.64s
Agency 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
Groetzinger, 480 U.S. 23 (1987). Whether an individual is carrying on a trade or business requires an examination of all the facts in each case. Commissioner, 312 U.S. 212, 217 (1941). Higgins v. … Commissioner, 314 F.2d 478, 482 (3d Cir. 1963), affg. in part and revg. in part T.C. Memo. 1961-192.
United States Tax CourtAgency decision · Agency decision
Tschetter’s Forms 1040, U.S. Individual Income Tax Return, and Wolf Creek Farm’s Forms 1120, U.S. Corporation Income Tax Return, for the years at issue. 1. … Heininger, 320 U.S. 467, 471 (1943).
United States Tax CourtAgency decision · Agency decision
Soliman, 506 U.S. 168, 174 (1993); Crane v. Commissioner, 331 U.S. 1, 6-7 - 18 (1947); Old Colony R.R. Co. v. Commissioner, 284 U.S. 552, 560 (1932). … 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
Memo. 1999-220, we held that income relating to printed circuit assemblies should not be reallocated under section 482 to petitioner from its Singapore subsidiary for its 1991 and 1992 fiscal years. … (The $640,000 amount is petitioner's - 14 approximation of U.S. income tax on $1.9 million in income.)
United States Tax CourtAgency decision · Agency decision
United States, 423 U.S. 161, 165 n.4 (1976). For a notice of deficiency to be valid, it must be sent to the taxpayer before the period of limitations for assessment has - 11 expired. … Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).
United States Tax CourtAgency decision · Agency decision
Commissioner, 373 U.S. 193, 202 (1963). Whipple v. … Generes, 405 U.S. 93 (1972).
United States Tax CourtAgency decision · Agency decision
Helvering, 293 U.S. 465, 469 (1935). Gregory v. … United States, supra at 482.
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
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, 79 T.C. 415, 423 (1982) (“It is well settled that this Court will not consider issues raised for the first time on brief when to do so prevents the opposing party from presenting evidence … Grocery Co., 304 U.S. 282, 295 (1938); Estate of Newhouse v. Commissioner, supra at 217.
United States Tax CourtAgency decision · Agency decision
Test for Overruling Prior Opinions The U.S. … United States, 295 U.S. 247, 259 (1935); see also Tyler v. United States, 281 U.S. 497, 503 (1930).
United States Tax CourtAgency decision · Agency decision
United States, 463 U.S. 110, 129-130 (1983); Federated Dept. Stores, Inc. v. Moitie, 452 U.S. 394, 398 (1981); Commissioner v. Sunnen, supra at 597. … Pilliod Lumber Co., 281 U.S. at 249; Florsheim Bros. Drygoods Co. v. United States, 280 U.S. at 462; sec. 1.6091-2(d)(1), Income Tax Regs.
United States Tax CourtAgency decision · Agency decision
Commissioner, 373 U.S. 193, 202 (1963). Whipple v. … Generes, 405 U.S. 93 (1972).
United States Tax CourtAgency decision · Agency decision
Rexach, 482 F.2d 10, 16 (1st Cir. 1973)), aff’d without published opinion, 740 F.2d 974 (9th Cir. 1984). … Helvering, 290 U.S. 111, 115 (1933). In cases involving failure to report income, the U.S.
United States Tax CourtAgency decision · Agency decision
Rexach, 482 F.2d 10, 16 (1st Cir. 1973)), aff’d without published opinion, 740 F.2d 974 (9th Cir. 1984). … Helvering, 290 U.S. 111, 115 (1933). In cases involving failure to report income, the U.S.
United States Tax CourtAgency decision · Agency decision
Hughes Properties, Inc., 476 U.S. 593, 606 (1986). The cases upon which respondent places principal reliance (United States v. General Dynamics Corp., 481 U.S. 239 (1987); ABKCO Indus., Inc., v. … Commissioner, 56 T.C. 1083 (1971), affd. 482 F.2d 150 (3d Cir. 1973); Field Enters., Inc. v. United States, 172 Ct. Cl. 77, 348 F.2d 485 (1965)) are inapposite.
United States Tax CourtAgency decision · Agency decision
Hughes Properties, Inc., 476 U.S. 593, 606 (1986). The cases upon which respondent places principal reliance (United States v. General Dynamics Corp., 481 U.S. 239 (1987); ABKCO Indus., Inc., v. … Commissioner, 56 T.C. 1083 (1971), affd. 482 F.2d 150 (3d Cir. 1973); Field Enters., Inc. v. United States, 172 Ct. Cl. 77, 348 F.2d 485 (1965)) are inapposite.
United States Tax CourtAgency decision · Agency decision
United States, 503 F.2d 423, 429 (2d Cir. 1974); Ewens & Miller, Inc. v. Commissioner, 117 T.C. at 270; Weber v. Commissioner, 103 T.C. at 387; Rosemann v. Commissioner, T.C. … Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). At the outset, respondent disputes that expenses were incurred in connection with petitioner’s trade or business. … Commissioner, 115 T.C. 279 (2000), affd. 307 F.3d 423 (6th Cir. 2002), this Court held that a racetrack operator’s expenses for hosting press parties, winners’ parties, and other entertainment events did
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.