Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
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Results 1-5 of 100
Page 43
... cost of sales or services ; and ( 3 ) for purposes of the numerator of the fraction , adequate disclosure of an item will preclude that item being treated as omitted . The Ways and Means Committee report for H.R. 8300 , which became the ...
... cost of sales or services ; and ( 3 ) for purposes of the numerator of the fraction , adequate disclosure of an item will preclude that item being treated as omitted . The Ways and Means Committee report for H.R. 8300 , which became the ...
Page 65
... costs . In April and May of 1996 , FmHA advised petitioners that they did not qualify for debt restructuring , that FmHA intended to foreclose on its mortgages , and that petitioners could avoid foreclosure by buying out the FmHA loans ...
... costs . In April and May of 1996 , FmHA advised petitioners that they did not qualify for debt restructuring , that FmHA intended to foreclose on its mortgages , and that petitioners could avoid foreclosure by buying out the FmHA loans ...
Page 83
... cost of goods sold . Petitioner's 1992 individual income tax return was selected for examination in 1995. In the course of the examination , the revenue agent noticed that the cost of goods sold reported by petitioner varied from the ...
... cost of goods sold . Petitioner's 1992 individual income tax return was selected for examination in 1995. In the course of the examination , the revenue agent noticed that the cost of goods sold reported by petitioner varied from the ...
Page 115
... costs , expenses , and attorney's fees reasonably incurred because of his conduct in these cases . * * * The order also provided that , at the time of trial in Houston on December 4 , 2000 , respondent would present evidence as to the ...
... costs , expenses , and attorney's fees reasonably incurred because of his conduct in these cases . * * * The order also provided that , at the time of trial in Houston on December 4 , 2000 , respondent would present evidence as to the ...
Page 118
... costs , we must find that Izen acted in bad faith . See Nis Family Trust v . Commissioner , 115 T.C. 523 ( 2000 ) . We have no trouble finding that , in these cases , he did . Izen has a long history of involvement with sham trusts ...
... costs , we must find that Izen acted in bad faith . See Nis Family Trust v . Commissioner , 115 T.C. 523 ( 2000 ) . We have no trouble finding that , in these cases , he did . Izen has a long history of involvement with sham trusts ...
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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