Documents

Briefs, oral arguments, agency decisions and the Federal Register.

1,645 results

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  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    below. 4Chelation therapy involves the administration of a vitamin and mineral mixture, which includes vitamin C, selenium, and a chelating agent called "EDTA", through an IV in the arm over a two-hour period … Sophris funds to, inter alia: (a) pay residential expenses, such as the mortgage, utilities, house cleaning, snow removal, patio furniture, home insurance, and lawn care; (b) pay personal expenses, such

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    below. 4Chelation therapy involves the administration of a vitamin and mineral mixture, which includes vitamin C, selenium, and a chelating agent called "EDTA", through an IV in the arm over a two-hour period … Sophris funds to, inter alia: (a) pay residential expenses, such as the mortgage, utilities, house cleaning, snow removal, patio furniture, home insurance, and lawn care; (b) pay personal expenses, such

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    (b)); Tax Reform Act of 1976, Pub. L. No. 94-455, sec. 1906(b)(13)(A), 90 Stat. at 1834 (making minor terminology change to subsec. (b)); Act of Dec. 29, 1979, Pub. L. … Technical and Miscellaneous Revenue Act of 1988, Pub. L. No. 100-647, sec. 6234(a), 102 Stat. at 3735.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The council acts through the Central Bank. . . … types of acts by foreign sovereigns.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    We must first ascertain the date on which the IRS made the "determination" that triggered the start of the 30-day jurisdictional filing period. … Budget Control Act reduction (Line 3 amount × 7.3 percent): $232,697 -55.

    United States Tax Court
  • T .C . Memo . 2007-129

    Agency decision · Agency decision

    Thereafter , L . 109-432 , the Tax Relief and Health Care Act of 2006, Pub . div . … The Court observes that petitioner was able to wor k multiple jobs throughout much of the relevant period .

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Small Business Job Protection Act of 1996, Pub. L. … Several commentators objected to the definition of gross receipts in the proposed regulations.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    (Superior Petitioners were -paid $13 per hour fpr performing cleaning services about 15 hours each week. Mr. … See sec. 6663(b). | The existence of fraud is a question of act to be resolved upon consideration of the entire record. King's Court Mobile Home Park, 511, Inc. v.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    of that time period.” … See id. 11 Further, an abatement of interest “only applies to the period of time attributable to the failure to perform the ministerial act.” H. Rept. 99-426, at 844 (1985), 1986-3 C.B.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    P. 1910.16-1, Explanatory Comment--1993, B.2. (1995). … We observe also that the Deficit Reduction Act of 1984 (DEFRA), Pub.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The proponents believed that, as O'Hare airport's maximum air traffic capacity was reached (which some of them predicted could occur as early as 2010 through 2020), much of the increased air traffic to … Petitioners have failed to establish: (1) NITCO acted reasonably in claiming deductions for these legal expenses; and (2) the Mussmans acted reasonably in not reporting NITCO's payments of the 1988 and

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    I’m therefore comfortable in making our usual comment that he’s not without a remedy--he can pay the deficiency, and claim and sue for a refund, see, e.g., Zimmerman v. … Sec. 3463(a) of the 1998 Act.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    [Jay Hoyt’s comment]: percent - etc. What percentage? 100 [Mr. … Might explain why he acts so nervousspooky. 26 See supra note 16, describing how they wound up (continued...

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    [Jay Hoyt’s comment]: percent - etc. What percentage? 100 [Mr. … Might explain why he acts so nervousspooky. 26 See supra note 16, describing how they wound up (continued...

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    [Jay Hoyt’s comment]: percent - etc. What percentage? 100 [Mr. … Might explain why he acts so nervousspooky. 26 See supra note 16, describing how they wound up (continued...

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    [Jay Hoyt’s comment]: percent - etc. What percentage? 100 [Mr. … Might explain why he acts so nervousspooky. 26 See supra note 16, describing how they wound up (continued...

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    [Jay Hoyt’s comment]: percent - etc. What percentage? 100 [Mr. … Might explain why he acts so nervousspooky. 26 See supra note 16, describing how they wound up (continued...

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    [Jay Hoyt’s comment]: percent - etc. What percentage? 100 [Mr. … Might explain why he acts so nervousspooky. 26 See supra note 16, describing how they wound up (continued...

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    [Jay Hoyt’s comment]: percent - etc. What percentage? 100 [Mr. … Might explain why he acts so nervousspooky. 26 See supra note 16, describing how they wound up (continued...

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    [Jay Hoyt’s comment]: percent - etc. What percentage? 100 [Mr. … Might explain why he acts so nervousspooky. 26 See supra note 16, describing how they wound up (continued...

    United States Tax Court

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