Documents
Briefs, oral arguments, agency decisions and the Federal Register.
1,645 results
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Agency decision · Agency decision
“[A] corporation can act only through its officers and . . . it does not escape responsibility for the acts of its officers performed in that capacity. … “[A] corporation can act only through its officers and . . . it does not escape responsibility for the acts of its officers performed in that capacity.
United States Tax CourtAgency decision · Agency decision
Petitioners live in a 100-year-old house on the Home Place, which is heated with propane and does not have air conditioning. … A taxpayer acts in good faith when he or she acts upon honest belief and with intent to perform all lawful obligations. See Rutter v. Commissioner, T.C. Memo. 2017-174, at *45.
United States Tax CourtAgency decision · Agency decision
In 1970 Lockheed indicated a willingness to sell 24 Lockheed C-130 airplanes, including ground support equipment, to the Imperial Iranian Air Force. … Giffin was an act of concealment by petitioner.
United States Tax CourtAgency decision · Agency decision
All other members of the family resided in the United States throughout the period at issue. … Memo. 1993-281, that “when - 35 raising a substance over form argument, the taxpayer must have ‘clean hands’ before he is allowed to present strong proof that the form chosen does not reflect the true
United States Tax CourtAgency decision · Agency decision
All other members of the family resided in the United States throughout the period at issue. … Memo. 1993-281, that “when - 35 raising a substance over form argument, the taxpayer must have ‘clean hands’ before he is allowed to present strong proof that the form chosen does not reflect the true
United States Tax CourtAgency decision · Agency decision
All other members of the family resided in the United States throughout the period at issue. … Memo. 1993-281, that “when - 35 raising a substance over form argument, the taxpayer must have ‘clean hands’ before he is allowed to present strong proof that the form chosen does not reflect the true
United States Tax CourtAgency decision · Agency decision
All other members of the family resided in the United States throughout the period at issue. … Memo. 1993-281, that “when - 35 raising a substance over form argument, the taxpayer must have ‘clean hands’ before he is allowed to present strong proof that the form chosen does not reflect the true
United States Tax CourtAgency decision · Agency decision
In the Tax Reform Act of 1986, Pub. … 1,332,565 2 613,298 1 In 1987, IRA sold stock (identified as Hyatt Air) and received proceeds of $1,115,560.
United States Tax CourtAgency decision · Agency decision
In the Tax Reform Act of 1986, Pub. … 1,332,565 2 613,298 1 In 1987, IRA sold stock (identified as Hyatt Air) and received proceeds of $1,115,560.
United States Tax CourtAgency decision · Agency decision
In the Tax Reform Act of 1986, Pub. … 1,332,565 2 613,298 1 In 1987, IRA sold stock (identified as Hyatt Air) and received proceeds of $1,115,560.
United States Tax CourtAgency decision · Agency decision
In 1970 Lockheed indicated a willingness to sell 24 Lockheed C-130 airplanes, including ground support equipment, to the Imperial Iranian Air Force. … Giffin was an act of concealment by petitioner.
United States Tax CourtAgency decision · Agency decision
All other members of the family resided in the United States throughout the period at issue. … Memo. 1993-281, that “when - 35 raising a substance over form argument, the taxpayer must have ‘clean hands’ before he is allowed to present strong proof that the form chosen does not reflect the true
United States Tax CourtAgency decision · Agency decision
All other members of the family resided in the United States throughout the period at issue. … Memo. 1993-281, that “when - 35 raising a substance over form argument, the taxpayer must have ‘clean hands’ before he is allowed to present strong proof that the form chosen does not reflect the true
United States Tax CourtAgency decision · Agency decision
All other members of the family resided in the United States throughout the period at issue. … Memo. 1993-281, that “when - 35 raising a substance over form argument, the taxpayer must have ‘clean hands’ before he is allowed to present strong proof that the form chosen does not reflect the true
United States Tax CourtAgency decision · Agency decision
Respondent concedes adjustments for "Cleaning-Schedule E" for 1989. 14. Respondent concedes adjustments for "Depreciation--T/N Leasing--Schedule E" for 1989. 15. … Similarly, Motomi and Scott testified that they periodically received gifts from relatives in Japan for holidays and other celebrations.
United States Tax CourtAgency decision · Agency decision
Excise Tax Act of 1909." … Certified transcripts, Forms 4340, for both periods were provided to the taxpayer prior to the hearing.
United States Tax CourtAgency decision · Agency decision
All other members of the family resided in the United States throughout the period at issue. … Memo. 1993-281, that “when - 35 raising a substance over form argument, the taxpayer must have ‘clean hands’ before he is allowed to present strong proof that the form chosen does not reflect the true
United States Tax CourtAgency decision · Agency decision
All other members of the family resided in the United States throughout the period at issue. … Memo. 1993-281, that “when - 35 raising a substance over form argument, the taxpayer must have ‘clean hands’ before he is allowed to present strong proof that the form chosen does not reflect the true
United States Tax CourtAgency decision · Agency decision
All other members of the family resided in the United States throughout the period at issue. … Memo. 1993-281, that “when - 35 raising a substance over form argument, the taxpayer must have ‘clean hands’ before he is allowed to present strong proof that the form chosen does not reflect the true
United States Tax CourtAgency decision · Agency decision
All other members of the family resided in the United States throughout the period at issue. … Memo. 1993-281, that “when - 35 raising a substance over form argument, the taxpayer must have ‘clean hands’ before he is allowed to present strong proof that the form chosen does not reflect the true
United States Tax Court
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