Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
From inside the book
Results 1-5 of 100
Page 8
... Commissioner , 99 T.C. 325 , 328 ( 1992 ) ; N.C.F. Energy Partners v . Commissioner , 89 T.C. 741 , 743-744 ( 1987 ) ; Maxwell v . Commissioner , 87 T.C. 783 , 792 ( 1986 ) . Accordingly , a notice of deficiency issued prior to the ...
... Commissioner , 99 T.C. 325 , 328 ( 1992 ) ; N.C.F. Energy Partners v . Commissioner , 89 T.C. 741 , 743-744 ( 1987 ) ; Maxwell v . Commissioner , 87 T.C. 783 , 792 ( 1986 ) . Accordingly , a notice of deficiency issued prior to the ...
Page 25
... Commissioner , 90 T.C. 678 , 681 ( 1988 ) ; Shiosaki v . Commissioner , 61 T.C. 861 , 862 ( 1974 ) . Summary judgment is appropriate where there is no genuine issue as to any material fact and a decision may be rendered as a matter of ...
... Commissioner , 90 T.C. 678 , 681 ( 1988 ) ; Shiosaki v . Commissioner , 61 T.C. 861 , 862 ( 1974 ) . Summary judgment is appropriate where there is no genuine issue as to any material fact and a decision may be rendered as a matter of ...
Page 39
... Commissioner , 142 F.2d 900 ( 6th Cir . 1944 ) , affg . 1 T.C. 9 , 12 ( 1942 ) , as modified by a Memorandum Opinion of this Court dated June 4 , 1943. In particular , as respondent acknowledges , in order for the 6- year period of ...
... Commissioner , 142 F.2d 900 ( 6th Cir . 1944 ) , affg . 1 T.C. 9 , 12 ( 1942 ) , as modified by a Memorandum Opinion of this Court dated June 4 , 1943. In particular , as respondent acknowledges , in order for the 6- year period of ...
Page 46
... Commissioner , 1 T.C. 315 ( 1942 ) , revd . on another issue 141 F.2d 391 ( 5th Cir . 1944 ) , the taxpayer had filed two 1935 income tax returns on the same day , one for herself and the other signed by her " individually , and as ...
... Commissioner , 1 T.C. 315 ( 1942 ) , revd . on another issue 141 F.2d 391 ( 5th Cir . 1944 ) , the taxpayer had filed two 1935 income tax returns on the same day , one for herself and the other signed by her " individually , and as ...
Page 48
... Commissioner , 24 T.C. 755 , 768 ( 1955 ) ; Rev. Rul . 55-415 , 1955-1 C.B. 412 , 413.11 In Rose v . Commissioner , supra , the taxpayer - husband ( H ) owned and operated a retail store as a sole proprietorship in Ventura , California ...
... Commissioner , 24 T.C. 755 , 768 ( 1955 ) ; Rev. Rul . 55-415 , 1955-1 C.B. 412 , 413.11 In Rose v . Commissioner , supra , the taxpayer - husband ( H ) owned and operated a retail store as a sole proprietorship in Ventura , California ...
Other editions - View all
Common terms and phrases
9th Cir ACC's acquired acquisition affd agreement Alcon P.R. allocation amount annuity applicable Avitene AVLP Bank bankruptcy bankruptcy estate benefits capital asset capital expenditures claim clubhouse Commissioner Congress corporation costs Court of Appeals decedent deduction election employees entrance fee escrow exit fee expenses fact FDIC Federal income tax filed gross income Humacao Idaho Power Co Income Tax Regs income tax return incurred INDOPCO information return insolvent installment contracts Insurance Fund Internal Revenue Code Internal Revenue Service issue Judge Drennen Kirby Lumber Co limited partnership interest loans manufacturing MedChem P.R. MedChem U.S.A. ment Metrobank notice of deficiency overhead paid parties partner payment percent period peti petition petitioner's petitioners provides Puerto Rico purchase purposes relief reported respondent's Rule SAIF salaries sioner Stat stipulated supra T.C. Memo Tax Court taxable taxpayer tion trade or business transaction transferred Vetrano Woburn