Documents

T. C. Memo. 1999-309

Agency decision · Agency decision

Helvering, 290 U.S. 111, 115 Respondent bears the burden of proving the elements (1933). for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- (1988), affd. without published opinion 940 F.2d 1534 Cir. 1991); Jackson v.

UNITED STATES TAX COURT

Agency decision · Agency decision

Helvering, 290 U.S. 111, 115 Respondent bears the burden of proving the elements (1933). for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.

UNITED STATES TAX COURT

Agency decision · Agency decision

Helvering, 290 U.S. 111, 115 (1933). Respondent bears the burden of proving the elements for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- 424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.

UNITED STATES TAX COURT

Agency decision · Agency decision

Flowers, 326 U.S. 465 (1946); Brandl v. Commissioner, 513 F.2d 697 (6th Cir. 1975), affg. T.C. Memo. 1974-160. … Memo. 1995-482. To reflect the foregoing and concessions of the parties, Decision will be entered under Rule 155.

UNITED STATES TAX COURT

Agency decision · Agency decision

Helvering, 290 U.S. 111, 115 (1933). Respondent bears the burden of proving the elements for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- 424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.

UNITED STATES TAX COURT

Agency decision · Agency decision

Helvering, 290 U.S. 111, 115 (1933). Respondent bears the burden of proving the elements for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- 424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.

UNITED STATES TAX COURT

Agency decision · Agency decision

Helvering, 290 U.S. 111, 115 (1933). Respondent bears the burden of proving the elements for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- 424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.

UNITED STATES TAX COURT

Agency decision · Agency decision

Helvering, 290 U.S. 111, 115 (1933). Respondent bears the burden of proving the elements for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- 424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.

Cite as 24 I&N Dec. 336 (BIA 2007)

Agency decision · Agency decision

Cite as 24 I&N Dec. 336 (BIA 2007) Interim Decision #3588 In re N-A-M-, Respondent Decided October 24, 2007 U.S. … Achim, 468 F.3d 462, 470 (7th Cir. 2006), cert. granted, 75 USLW 3557, 76 USLW 3018 (U.S.

UNITED STATES TAX COURT

Agency decision · Agency decision

The First Amended Joint Return On or about June 12, 1992, petitioner and Apostle filed an amended joint Form 1040X, Amended U.S. … United States, 423 U.S. 161, 173 (1976) (a deficiency for a given year, reduced to its simplest terms, is the correct amount of tax less the amount shown as tax on the tax return).

SEQ 0001 JOB A08-001-007 PAGE-0003 COVER

Agency decision · Agency decision

(i) U.S. … U.S.

UNITED STATES TAX COURT

Agency decision · Agency decision

Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Peterson Marital Trust v. … Commissioner, 76 T.C. 423, 431 (1981) ("we find the statute clear and unambiguous, and respondent has no power to promulgate a regulation adding provisions that he believes Congress should have included

UNITED STATES TAX COURT

Agency decision · Agency decision

Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Peterson Marital Trust v. … Commissioner, 76 T.C. 423, 431 (1981) ("we find the statute clear and unambiguous, and respondent has no power to promulgate a regulation adding provisions that he believes Congress should have included

UNITED STATES TAX COURT

Agency decision · Agency decision

Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Peterson Marital Trust v. … Commissioner, 76 T.C. 423, 431 (1981) ("we find the statute clear and unambiguous, and respondent has no power to promulgate a regulation adding provisions that he believes Congress should have included

UNITED STATES TAX COURT

Agency decision · Agency decision

Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Peterson Marital Trust v. … Commissioner, 76 T.C. 423, 431 (1981) ("we find the statute clear and unambiguous, and respondent has no power to promulgate a regulation adding provisions that he believes Congress should have included

T.C. Summary Opinion 2017-83

Agency decision · Agency decision

Young prepared the LLC's Forms 1065, U.S. … Helvering, 290 U.S. 111, 115 (1933).

UNITED STATES TAX COURT

Agency decision · Agency decision

Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Peterson Marital Trust v. … Commissioner, 76 T.C. 423, 431 (1981) ("we find the statute clear and unambiguous, and respondent has no power to promulgate a regulation adding provisions that he believes Congress should have included

UNITED STATES TAX COURT

Agency decision · Agency decision

Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Peterson Marital Trust v. … Commissioner, 76 T.C. 423, 431 (1981) ("we find the statute clear and unambiguous, and respondent has no power to promulgate a regulation adding provisions that he believes Congress should have included

UNITED STATES TAX COURT

Agency decision · Agency decision

determination is incorrect, we sustain respondent's determination. 2. 1998 and 1999 Schedule C Other Expenses On the 1998 and 1999 Schedules C petitioners reported other expenses of $2, 692, 486 and $2, 423 … Boyle, 469 U.S. 241, 250 (1985).

UNITED STATES TAX COURT

Agency decision · Agency decision

Finally, we note that respondent did not contend that section 482 applied in the instant case. … See, for example, the authority to "allocate" income between related parties under section 482.