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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
National Bank of Commerce, 472 U.S. 713, 722 (1985); United States v. Rodgers, 461 U.S. 677, 683 (1983); Aouilino v. United States, 363 U.S. 509, 513 (1960). … Commissioner, 59 T.C. 456, 458 51 T.C. 475, 482 (1972); Aldridge v. Commissioner, (1968).
United States Tax CourtAgency decision · Agency decision
The U.S. … Stroop, 496 U.S. 478, 482 (1990).
United States Tax CourtAgency decision · Agency decision
Dalm, 494 U.S. 596, 611 (1990). … United States, 295 U.S. 247, 259-263 (1935); see also Dalm, 494 U.S. at 604-605.
United States Tax CourtAgency decision · Agency decision
United States, 435 U.S. 561, 573 (1978); Commissioner v. Court Holding Co., 324 U.S. 331 (1945); Gregory v. … - 67 Commissioner, 92 T.C. 423, 443 (1989), affd. 930 F.2d 372 (4th Cir. 1991)).
United States Tax CourtAgency decision · Agency decision
Indianapolis Power & Light Co., 493 U.S. 203 (1990). … Perkins, 301 U.S. 655 (1937); S. Rept. 91-552, at 182 (1969), 1969-3 C.B. 423, 539.
United States Tax CourtAgency decision · Agency decision
Commissioner, 101 T.C. 412, 423 (1993); Estate of Gilford v. Commissioner, 88 T.C. 38, 51 (1987). … Litton, 308 U.S. 295, 306 (1939); Southern Pac. Co. v. Bogert, 250 U.S. A - 31 483, 492 (1919); see also Zahn v.
United States Tax CourtAgency decision · Agency decision
Commissioner, 88 T.C. 464, 481-482 (1987). Petitioners contend that they maintained complete and accurate books and records. … 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, 326 U.S. 521, 526 (1946). … American Code Co., 280 U.S. 445, 449 (1930).
United States Tax CourtAgency decision · Agency decision
Commissioner, 336 U.S. 422, 437 n.20 (1949); Higgins v. Smith, 308 U.S. 473 (1940); Gregory v. Helvering, supra. … Memo. 1989-482 (corporation a sham where its checking account was used as a “pocketbook” for payment of shareholder’s personal expenses).
United States Tax CourtAgency decision · Agency decision
American College of Physicians, 475 U.S. 834, 848-849 (1986). … Natural Resources Defense Council, Inc., 467 U.S. 837, 842-843 (1984); Bate Refrigerating Co. v. Sulzberger, 157 U.S. 1, 36-37 (1895); Halpern v. Commissioner, 96 T.C. 895 (1991).
United States Tax CourtAgency decision · Agency decision
American College of Physicians, 475 U.S. 834, 848-849 (1986). … Natural Resources Defense Council, Inc., 467 U.S. 837, 842-843 (1984); Bate Refrigerating Co. v. Sulzberger, 157 U.S. 1, 36-37 (1895); Halpern v. Commissioner, 96 T.C. 895 (1991).
United States Tax CourtAgency decision · Agency decision
American College of Physicians, 475 U.S. 834, 848-849 (1986). … Natural Resources Defense Council, Inc., 467 U.S. 837, 842-843 (1984); Bate Refrigerating Co. v. Sulzberger, 157 U.S. 1, 36-37 (1895); Halpern v. Commissioner, 96 T.C. 895 (1991).
United States Tax CourtAgency decision · Agency decision
Zhang presented to the Court documents showing that the U.S. … Zhang's mother is not a U.S. citizen, a U.S. national, a U.S. resident, or a resident of a country bord ring the United States.
United States Tax CourtAgency decision · Agency decision
Alaska, 451 U.S. 259, 265 (1981). … Aguillard, 482 U.S. 578, 594 (1987).
United States Tax CourtAgency decision · Agency decision
Commissioner, 336 U.S. 422, 437 n.20 (1949); Hiqqins v. Smith, 308 U.S. 473 (1940)'; Gregory v. Helvering, supra. … Memo. 1989-482 (corporation a sham where its checking account was used as a "pocketbook" for payment of shareholder's personal expenses).
United States Tax CourtAgency decision · Agency decision
Petitioners filed original joint Forms 1040, U.S. … Helvering, 290 U.S. 111, - 12 115 (1933).
United States Tax CourtAgency decision · Agency decision
The U.S. … See Capoeman, 351 U.S. at 6-7; Choctaw Nation of Indians v. United States, 318 U.S. 423, 432 (1943).
United States Tax CourtAgency decision · Agency decision
The U.S. … See Capoeman, 351 U.S. at 6-7; Choctaw Nation of Indians v. United States, 318 U.S. 423, 432 (1943).
United States Tax CourtAgency decision · Agency decision
United States, 423 U.S. 161, 165 n.4 (1976) (“A deficiency notice is of import primarily because it is a jurisdictional prerequisite to a taxpayer’s suit in the Tax Court for redetermination of his tax … U.S.
United States Tax CourtAgency decision · Agency decision
Natural Resources Defense Council, Inc., 467 U.S. 837 (1984). On June 28, 2024, the U.S. Supreme Court overruled Chevron. See Loper Bright Enters. v. Raimondo, 144 S. Ct. 2244 (2024). … of tax by Target for tax years 2007–2011. 2 According to petitioner, the supposed underpayments of tax arose from Target’s failure to comply with transfer pricing regulations promulgated under section 482
United States Tax Court
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