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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
They advertised a cleaning fee of $80 to $100 per stay in addition to daily rent. Rental invoices show an $85 cleaning fee for most stays. Petitioners hired cleaning and landscaping services. … See Taxpayer First Act, Pub. L. No. 116-25, § 1001(a), 133 Stat. 981, 983 (2019).
United States Tax CourtAgency decision · Agency decision
(IBM).4 4The parties dispute whether sec. 109 applies to the receipt of the clean rooms as well as the value of four of the clean rooms. … Petitioners assert that Barnes made over $8 million in interest payments during that period.
United States Tax CourtAgency decision · Agency decision
Romana’s work clothing cannot be precisely determined. 2 The Tax Cuts and Jobs Act of 2017, Pub. L. … Romana wore at work and the dry cleaning costs paid to dry clean those items.
United States Tax CourtAgency decision · Agency decision
However, a "taxpayer shall not be treated as being temporarily away from home during any period of employment if such period exceeds 1 year." Sec. 162(a). … Petitioner claims that he set up the downstairs portion of the condominium as an office and kept an air mattress upstairs where he slept when he stayed overnight in Nashville.
United States Tax CourtAgency decision · Agency decision
They incurred no expense for this trip apart from air travel and hotel costs in Cuba. … But we conclude that numerous badges of fraud show that he acted with fraudulent intent during 2001–2005. a.
United States Tax CourtT .C . Summary Opinion 2008-68
Agency decision · Agency decision
For 2002 petitioners deducted $2,500 in telephone expenses, $150 in cleaning expenses, $150 in postage expenses, $3,697 in supply expenses, and $1,250 in periodical expenses . … . 2 For 2003 petitioners claimed deductions of $2,400 in telephone expenses, $150 in cleaning expenses, $150 in postage expenses, $500 in periodical expenses, and $5,525 in suppl y 2Although respondent
United States Tax CourtAgency decision · Agency decision
(hereinafter, Reserve) was incorporated in Anguilla in 2008 under the provisions of section 9 of the Companies Act. Anguilla is an overseas territory of the United Kingdom. … air quality and control air flow in underground mines.
United States Tax CourtAgency decision · Agency decision
NAGLER: I don't know if there is a clean one [single issue], "clean one" in the group, do you? MR. SABIN: Honor. MR. NAGLER: There are several clean ones, Your Then one of those will be acceptable. … Beyond that, I have no further comment. * * * * * * * MR.
United States Tax CourtAgency decision · Agency decision
They incurred no expense for this trip apart from air travel and hotel costs in Cuba. … But we conclude that numerous badges of fraud show that he acted with fraudulent intent during 2001–2005. a.
United States Tax CourtAgency decision · Agency decision
They incurred no expense for this trip apart from air travel and hotel costs in Cuba. … But we conclude that numerous badges of fraud show that he acted with fraudulent intent during 2001–2005. a.
United States Tax CourtAgency decision · Agency decision
They incurred no expense for this trip apart from air travel and hotel costs in Cuba. … But we conclude that numerous badges of fraud show that he acted with fraudulent intent during 2001–2005. a.
United States Tax CourtAgency decision · Agency decision
Air Act. … The Lawsuit In June 1990, Miles Fabricating stopped manufacturing the TTS because RTA had terminated its periodic payments to EDS and EDS lacked the financial resources necessary to pay Miles Fabricating
United States Tax CourtAgency decision · Agency decision
Air Force Academy and a 1980 raduate of Georgetown University Medical School . … Mountain, Air Country Club Building Lo t , . .. .In 2001 petitioner purchased this unimproved lot ., also in Mountain Air Country .Club, 3 .. for $319,000 . Miami Beach Condominium .
United States Tax CourtAgency decision · Agency decision
Air Act. … The Lawsuit In June 1990, Miles Fabricating stopped manufacturing the TTS because RTA had terminated its periodic payments to EDS and EDS lacked the financial resources necessary to pay Miles Fabricating
United States Tax CourtAgency decision · Agency decision
Air Act. … The Lawsuit In June 1990, Miles Fabricating stopped manufacturing the TTS because RTA had terminated its periodic payments to EDS and EDS lacked the financial resources necessary to pay Miles Fabricating
United States Tax CourtAgency decision · Agency decision
Air Act. … The Lawsuit In June 1990, Miles Fabricating stopped manufacturing the TTS because RTA had terminated its periodic payments to EDS and EDS lacked the financial resources necessary to pay Miles Fabricating
United States Tax CourtAgency decision · Agency decision
Without knowing what the public comments were, it seems difficult, if not impossible, for the Court to evaluate the adequacy of the Treasury Department's response to the public comments when it promulgated … But the Act by its own terms applies only to regulations promulgated after 1980. Pub. L. No. 96-354, sec. 4, 94 Stat. at 1170 (1980).
United States Tax CourtAgency decision · Agency decision
services during such period, based on appointment books, calendars, or narrative summaries. … Although petitioner testified that he personally cleaned up the property and dug out debris, Robert Goldie billed petitioner for cleaning inside the property and cleaning garbage, debris, and weeds from
United States Tax CourtAgency decision · Agency decision
During the years at issue, Career’s business was divided into two major segments: (1) Providing air freight, air charter and aircraft leasing services; and (2) purchasing and selling used aircraft and … Pak West came into existence in late 1992 as an air carrier providing air cargo services. For its fiscal year ending July 31, 1992, Career timely filed its Form 1120, U.S.
United States Tax CourtAgency decision · Agency decision
Fraud is the intentional commission of an act or acts for the specific purpose of evading tax believed to be due and owing. Petzoldt v. Commissioner, 92 T.C. 661, 698 (1989). … Our query focuses on whether Deputy Aginaga acted with negligence or disregard of rules or regulations.
United States Tax Court
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