Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
From inside the book
Results 1-5 of 99
Page i
... T. FEE REPORTER OF DECISIONS U.S. GOVERNMENT PRINTING OFFICE WASHINGTON : 2001 For sale by the Superintendent of Documents , U.S. Government Printing Office , Washington , D.C. 20402 SOTA ཐ །། * །། JUDGES AND SENIOR JUDGES. Front Cover.
... T. FEE REPORTER OF DECISIONS U.S. GOVERNMENT PRINTING OFFICE WASHINGTON : 2001 For sale by the Superintendent of Documents , U.S. Government Printing Office , Washington , D.C. 20402 SOTA ཐ །། * །། JUDGES AND SENIOR JUDGES. Front Cover.
Page iii
... J. GOLDBERG CARLETON D. POWELL ROBERT N. ARMEN , JR . LEWIS R. CARLUZZO JOHN F. DEAN CHARLES S. CASAZZA , Clerk JOHN T. FEE , Reporter of Decisions 1 Judge Dawson was recalled on April 2 , 2001 . SPECIAL TRIAL JUDGES John F. Dean.
... J. GOLDBERG CARLETON D. POWELL ROBERT N. ARMEN , JR . LEWIS R. CARLUZZO JOHN F. DEAN CHARLES S. CASAZZA , Clerk JOHN T. FEE , Reporter of Decisions 1 Judge Dawson was recalled on April 2 , 2001 . SPECIAL TRIAL JUDGES John F. Dean.
Page 4
... not applicable to petitioner's years in issue . Contentions we have not addressed are moot , irrelevant , or meritless . To reflect the foregoing , Decision will be entered under 4 ( 1 ) 116 UNITED STATES TAX COURT REPORTS.
... not applicable to petitioner's years in issue . Contentions we have not addressed are moot , irrelevant , or meritless . To reflect the foregoing , Decision will be entered under 4 ( 1 ) 116 UNITED STATES TAX COURT REPORTS.
Page 5
United States. Tax Court. To reflect the foregoing , Decision will be entered under Rule 155 . ARON B. KATZ AND PHYLLIS A. KATZ , PETITIONERS v . COMMISSIONER OF INTERNAL REVENUE , RESPONDENT Docket Nos . 460-96 , 780-97 , 181-98 . Filed ...
United States. Tax Court. To reflect the foregoing , Decision will be entered under Rule 155 . ARON B. KATZ AND PHYLLIS A. KATZ , PETITIONERS v . COMMISSIONER OF INTERNAL REVENUE , RESPONDENT Docket Nos . 460-96 , 780-97 , 181-98 . Filed ...
Page 10
... converts the prepetition partner- ship losses to nonpartnership items is not necessary to our decision , we leave that determination for another day . U.S.C. sec . 541 ( a ) ( 1994 ) 10 ( 5 ) 116 UNITED STATES TAX COURT REPORTS.
... converts the prepetition partner- ship losses to nonpartnership items is not necessary to our decision , we leave that determination for another day . U.S.C. sec . 541 ( a ) ( 1994 ) 10 ( 5 ) 116 UNITED STATES TAX COURT REPORTS.
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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