Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
From inside the book
Results 1-5 of 45
Page 191
... deposits into , and the withdrawals and payments out of , petitioners ' joint checking account were as follows : Year 1993 1994 1995 Deposits $ 88,883 92,138 Withdrawals $ ( 189 ) 191 CULVER v . COMMISSIONER.
... deposits into , and the withdrawals and payments out of , petitioners ' joint checking account were as follows : Year 1993 1994 1995 Deposits $ 88,883 92,138 Withdrawals $ ( 189 ) 191 CULVER v . COMMISSIONER.
Page 192
... deposits into petitioners ' joint checking account were as fol- lows : 1993 1994 1995 Total deposits $ 88,883 $ 92,138 $ 94,415 Specifically during 1994 and 1995 , Michael and Christine received 192 ( 189 ) 116 UNITED STATES TAX COURT ...
... deposits into petitioners ' joint checking account were as fol- lows : 1993 1994 1995 Total deposits $ 88,883 $ 92,138 $ 94,415 Specifically during 1994 and 1995 , Michael and Christine received 192 ( 189 ) 116 UNITED STATES TAX COURT ...
Page 197
... deposits into petitioners ' joint bank account , in particular , would indicate that Michael should have been aware of some source of the deposits greater than his and Christine's wages and that Michael should have inquired as to what ...
... deposits into petitioners ' joint bank account , in particular , would indicate that Michael should have been aware of some source of the deposits greater than his and Christine's wages and that Michael should have inquired as to what ...
Page 207
... deposit analysis . The analysis resulted in respondent's determination that petitioner failed to report $ 135,638 of gross receipts from the welding business on Schedule C. Petitioner reduced income by classifying as " materials and ...
... deposit analysis . The analysis resulted in respondent's determination that petitioner failed to report $ 135,638 of gross receipts from the welding business on Schedule C. Petitioner reduced income by classifying as " materials and ...
Page 211
... deposit liabilities of C , a failed Fed- eral savings association . Before the transaction , the deposit liabilities of M and C were insured by different funds ( B and S , respectively ) administered by the Federal Deposit Insur- ance ...
... deposit liabilities of C , a failed Fed- eral savings association . Before the transaction , the deposit liabilities of M and C were insured by different funds ( B and S , respectively ) administered by the Federal Deposit Insur- ance ...
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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