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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
On a Schedule E, Supplemental Income and Loss, attached to his 1994 Form 1040, U.S. … Commissioner, 109 T.C. 423, 441 (1997).
United States Tax CourtAgency decision · Agency decision
Grocery Co., 304 U.S. 282, 295 (1938); In re Estate of Williams, 256 F.2d 217, 219 (9th Gir. 1958), affg. T.C. Memo. 1956-239. - 21 1. … Commissioner, supra at 482-488. The Tax - 28 Court in Chevy Chase Land Co. distinguished Galt. 487-488.
United States Tax CourtAgency decision · Agency decision
Grocery Co., 304 U.S. 282, 295 (1938); In re Estate of Williams, 256 F.2d 217, 219 (9th Cir. 1958), affg. T.C. Memo. 1956-239. - 21 1. … Commissioner, supra at 482-488. The Tax - 28 Court in Chevy Chase Land Co. distinguished Galt. 487-488.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. … Duberstein, 363 U.S. 278, 285 (1960) (quoting Commissioner v. LoBue, 351 U.S. 243, 246 (1956), and Robertson v. United States, 343 U.S. 711, 714 (1952)).
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 - 18 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … Helvering, 290 U.S. 111, 115 (1933).
United States Tax CourtAgency decision · Agency decision
Basye, 410 U.S. 441 (1973); Commissioner v. Culbertson, 337 U.S. 733, 739-740 (1949); Lucas v. Earl, 281 U.S. 111 (1930). … Helvering, 290 U.S. 111, 115 (1933); Bliss v. Commissioner, supra at 378.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 - 18 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … Helvering, 290 U.S. 111, 115 (1933).
United States Tax CourtAgency decision · Agency decision
Co., - 20 323 U.S. 119, 123-125 (1994); Estate of Jung v. Commissioner, 101 T.C. 412, 423-424 (1993); Skripak v. Commissioner, 84 T.C. 285, 320 (1985). … Maiden combined the safe rate of return from the 10-year U.S.
United States Tax CourtAgency decision · Agency decision
Broadcasting Co., 347 U.S. 284, 296 (1954), and Keppel v. Tiffin Sav. Bank, 197 U.S. 356, 362 (1905)). … Memo. 1993-423; Karpa v. Commissioner, 909 F.2d 784, 786 (4th Cir. 1990) (former section 6661), aff g T.C. Memo. 1989-535.
United States Tax CourtAgency decision · Agency decision
Commissioner, 531 U.S. __, __, 69 U.S.L.W. 4060, 4062 (Jan. 9, 2001). … Commissioner, supra at 481-482; fn. ref. omitted.
United States Tax CourtAgency decision · Agency decision
Tower, 327 U.S. 280, 286 (1946). … Culbertson, 337 U.S. at 740.
United States Tax CourtAgency decision · Agency decision
Memo. 1997-482. Whether the taxpayer’s estimate of unpaid losses is fair and reasonable is essentially a valuation issue and thus a question of fact. at 270. See Hanover Ins. Co. v. … Helvering, 290 U.S. 111, 115 (1933); Time Ins. Co. v. Commissioner, 86 T.C. 298, 313-314 (1986). II.
United States Tax CourtAgency decision · Agency decision
Wis.. 1996), affd. 100 F.3d 482 (7th Cir. 1996). … Rept. 91-552, at 235 (1969), 1969-3 C.B. 423, 572, and ·citing similar language in H. Rept. 91-413 (Part 1), at 187, 1969-3 C.B. 200, 317).
United States Tax CourtAgency decision · Agency decision
Commissioner, 598 F.2d 1121 (1st Cir. 1979), cert. denied, 444 U.S. 915. … Helvering, 290 U.S. 111 (1933); Pittman v. Commissioner, 100 F.3d 1308, 1313 (7th Cir. 1996), affg. T.C. Memo. 1995-243.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. … Duberstein, 363 U.S. 278, 285 (1960) (quoting Commissioner v. LoBue, 351 U.S. 243, 246 (1956), and Robertson v. United States, 343 U.S. 711, 714 (1952)).
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 - 18 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … Helvering, 290 U.S. 111, 115 (1933).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). When, as here, a case involves unreported income, however, the U.S. … Welle, 140 T.C. at 423.
United States Tax CourtAgency decision · Agency decision
U.S. v. Isham, 17 Wall 496 (1873) and Bullen v. Wisconsin, FU.S. 625 (1916). … (1972). 667, time, examination payer's still be and of (6th Cir. 1973), 416 U.S. affg. 58 As we observed in Green v.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); see also sec. 6001; Hradesky v. Commissioner, 65 T.C. 87, 89 (1975), aff'd per curiam, 540 F.2d 821 (5th Cir. 1976). … Commissioner, 115 T.C. 279 (2000), aff d, 307 F.3d 423 (6th Cir. 2002); sec. 1.274-2(f)(2)(viii), Income Tax Regs. - 23 section's more stringent substantiation requirements. See Sanford v.
United States Tax CourtAgency decision · Agency decision
United States, 267 U.S. 341, 344-345 (1925); Frazee v. Commissioner, 98 T.C. 554, 563 (1992); Symington v. Commissioner, 87 T.C. 892, 896 (1986). … Grocery Co., 304 U.S. 282, 295 (1938); Estate of Ford v. Commissioner, 53 F.3d 924, 927 (8th Cir. 1995), affg. T.C. Memo. 1993-580; Palmer v.
United States Tax Court
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