Documents
Briefs, oral arguments, agency decisions and the Federal Register.
1,026 results
0.33s
Agency decision · Agency decision
United States, 390 U.S. 39, 53 (1968); Hoffman v. United States, 341 U.S. 479, 486 (1951). … Mitchell, 303 U.S. 391 (1938).
United States Tax CourtAgency decision · Agency decision
United States, 423 U.S. 161, 165, 96 S.Ct. 473, 46 L.Ed.2d 416 n. 4 (1976), and holding that “the determination of a deficiency and the issue of a notice of deficiency is an absolute precondition to tax … These views (i.e., of the U.S.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, -31[*31] 290 U.S. 111, 115 (1933). Dr. … Rul. 69-482, 1969-2 C.B. 164; see also Cascade Designs, Inc. v. Commissioner, T.C. Memo. 2000-58, 2000 WL 204380, at *15-*16. We determine whether Dr.
United States Tax CourtAgency decision · Agency decision
United States, 423 U.S. 161, 165 n.4 (1976) (issuing a valid notice of deficiency is a jurisdictional prerequisite to filing a deficiency petition in the Tax Court under section 6213(a)). … Ctr., 568 U.S. at 158–60.
United States Tax CourtAgency decision · Agency decision
I, sec. 8, cl. 3, and the Supremacy Clause, U.S. Const. art. VI, cl. 2. Raich, 545 U.S. at 22, 29. … Sunnen, 333 U.S. 591, 597 (1948) (quoting Cromwell v. County of Sac, 94 U.S. 351, 352 (1876)).
United States Tax CourtAgency decision · Agency decision
Cartwright, 411 U.S. 546, 551 (1973). Mr. Wall gave 9,380 shares of Demco nonvoting common stock to 20 trusts for the benefit of his children on January 1, 1992. … Helvering, 290 U.S. 111 (1933); Estate of Jung v. Commissioner, 101 T.C. 412, 423 (1993). Ms. Walker’s and Mr.
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). … 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
Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991). … 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
Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991). … 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
Rev. 479, 481-482 (1970). … See Marriage, U.S.
United States Tax CourtAgency decision · Agency decision
Portland Retail Druggists Association, Inc., 425 U.S. 1 (1976), parallels that conviction. … Memo. 1984-208, revd. on another issue 482 U.S. 117 (1987), wherein the Court of Appeals for the Sixth Circuit held that the taxpayer’s method of accounting did not clearly reflect its income.
United States Tax CourtAgency decision · Agency decision
The U.S. … Commissioner, 503 U.S. 79, 84 (1992).
United States Tax CourtAgency decision · Agency decision
United States, 390 U.S. 39, 53 (1968); Hoffman v. United States, 341 U.S. 479, 486 (1951). … Mitchell, 303 U.S. 391 (1938).
United States Tax CourtAgency decision · Agency decision
Year Deficiency Accuracy-Related Penalty § 6662(a) 2014 $23,653 $4,731 2015 44,041 8,808 Petitioner made federal income tax returns for his taxable (calendar) years 2014 and 2015 on Forms 1040, U.S … Memo. 1991-423.
United States Tax CourtAgency decision · Agency decision
Commissioner, 37 T.C. 411, 423 (1961). … U.S., 577 F.2d 1206, 1239 (5th Cir. (finding that even a "consistent and substantial understatement of income is * * * [insufficient], by itselfs, to support a finding of fraud").
United States Tax CourtAgency decision · Agency decision
United States, 45 U.S. 242, 247 (1846); Steiner v. … Cartwright, 411 U.S. 546, 551 (1973); sec. 20.2031-1(b), Estate Tax Regs.; sec. 25.2501-1, Gift Tax Regs.
United States Tax CourtAgency decision · Agency decision
Memo. 1997-423, 74 T.C.M. … Nat'l Grocery Co., 304 U.S. 282, 295 (1938); Estate of Newhouse v. Commissioner, 94 T.C. 193, 217 (1990).
United States Tax CourtAgency decision · Agency decision
Memo. 1997-423, 74 T.C.M. … Nat'l Grocery Co., 304 U.S. 282, 295 (1938); Estate of Newhouse v. Commissioner, 94 T.C. 193, 217 (1990).
United States Tax CourtAgency decision · Agency decision
Le Gierse, 312 U.S. 531, 539 (1941). … Memo. 1997-482, 74 T.C.M. (CCH) 1020, 1038 (1997). The Caylors argue that Consolidated is just like every other run-of-the-mill insurance company.
United States Tax CourtAgency decision · Agency decision
Le Gierse, 312 U.S. 531, 539 (1941). … Memo. 1997-482, 74 T.C.M. (CCH) 1020, 1038 (1997). The Caylors argue that Consolidated is just like every other run-of-the-mill insurance company.
United States Tax Court
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.