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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
United States, 498 U.S. 192, 201 (1991); United States v. Pomponio, 429 U.S. 10, 12 (1976). … McGugin (In re Braund), 423 F.2d 718, 718-719 (9th Cir. 1970).
United States Tax CourtAgency decision · Agency decision
United States v 101-247, at 1403 Boyle, 469 U.S. 241, 245 (1989). (1985); H. Rept. … United States, 482 F.3d;792 Staff It, Inc. (5th Cir. 2007); Diamond Plating Co. vt United Stëtes,, supra at 1038;.Van Camp & Bennion v. United States, supra at 868; East Wind Indus.,. Inc. v.
United States Tax CourtAgency decision · Agency decision
Shell Oil Co., 519 U.S. 337, 341 (1997). … See Mayo Found., 562 U.S. at 53-58 (quoting Household Credit Servs., Inc. v. Pfennig, 541 U.S. 232, 242 (2004)).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933); Bauer v. Commissioner, 748 F.2d 1365, 1368 (9th Cir. 1984), revg. T.C. Memo. 1983-120; A. R. Lantz Co. v. … Commissioner, 352 U.S. 82 (1956); Black Gold Energy Corp. v. Commissioner, 99 T.C. 482, 486 (1992), affd. without published opinion 33 F.3d 62 (10th Cir. 1994); Martin v.
United States Tax CourtAgency decision · Agency decision
Mostoller has prepared petitioners’ Forms 1040, U.S. Individual Income Tax Return, and the Bitker partnership’s Forms 1065, U.S. Partnership Return of Income, since 1985. Jerry Bitker provided Mr. … Commissioner, 109 T.C. 423, 441 (1997).
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
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
Memo. 1997-403, 1997 WL 563381, at *13, aff’d, 168 F.3d 482 (4th Cir. 1999). … The U.S.
United States Tax CourtAgency decision · Agency decision
Respondent has provided a U.S. … United States, 357 U.S. 63, 75 (1958). If the claim is denied, then petitioner may sue for refund, secs. 7422(a), 6532(a)(1), in Federal District Court or the U.S.
United States Tax CourtAgency decision · Agency decision
Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991). circumstances are not present in this case. … Id.; - 28 Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Pritchett v. Commissioner, 63 T.C. 149, 174-175 (1974).
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, 102 T.C. 465, 482 (1994); Robinson v. Commissioner, 102 T.C. 116, 126 (1994); Church v. Commissioner, 80 T.C. 1104, 1109 (1983). … Schleier, 515 U.S. ____, 115 S.Ct. 2159 (1995).
United States Tax CourtAgency decision · Agency decision
Locke, 471 U.S. at 95. … Tectonics Corp., 493 U.S. 400, 404 (1990) (quoting Sabbatino, 376 U.S. at 423)).
United States Tax CourtAgency decision · Agency decision
Memo. 1995-173, 1995 WL 225549, at *3, aff’d, 82 F.3d 423 (9th Cir. 1996) (unpublished table decision). … Wong, 575 U.S. at 410.
United States Tax CourtAgency decision · Agency decision
Commissioner, 416 U.S. 500, 503-504 (1974); Zink v. United States, 929 F.2d at 1021. … Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991).
United States Tax CourtAgency decision · Agency decision
Decedent's estate reported on Form 1041, U.S. … Hanks, 782 S.W.2d 482, 488 (Tenn. Ct. App. 1989) (citing Tenn. Code Ann. sec. 32-3-101 (1984)).
United States Tax CourtAgency decision · Agency decision
Commissioner, 16 T.C. 413, 423 (1951). Reasonableness is a question of fact to be determined from all the facts and circumstances. … Commissioner, 330 F.2d 161 (4th Cir. 1964), revd. 380 U.S. 624 (1965); Belknap v. Commissioner, T.C. Memo. 1989-210.
United States Tax CourtAgency decision · Agency decision
Mostoller has prepared petitioners’ Forms 1040, U.S. Individual Income Tax Return, and the Bitker partnership’s Forms 1065, U.S. Partnership Return of Income, since 1985. Jerry Bitker provided Mr. … Commissioner, 109 T.C. 423, 441 (1997).
United States Tax CourtAgency decision · Agency decision
Memo. 1978-482; Stokes v. Commissioner, 22 T.C. 415, 427 (1954). … Commissioner, 309 U.S. 78, 81 (1940); Lyeth v. Hoey, 305 U.S. 188, 193-194 (1938); Jones v. Whittington, 194 F.2d 812, 815 (10th Cir. 1952).
United States Tax Court
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