Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
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Results 1-5 of 61
Page xix
... individual , Judge Drennen had a good bit that he could pass on to us , if we paid attention . He also helped us to get jobs , and he counseled us on the stresses and strains of the practice of law . Judge Drennen and his gracious wife ...
... individual , Judge Drennen had a good bit that he could pass on to us , if we paid attention . He also helped us to get jobs , and he counseled us on the stresses and strains of the practice of law . Judge Drennen and his gracious wife ...
Page 6
... individual income tax return for 1990 , on which he claimed the status of a married person filing separately , covered the entire cal- endar year . On account of Mr. Katz ' bankruptcy proceeding , some of the partnerships undertook an ...
... individual income tax return for 1990 , on which he claimed the status of a married person filing separately , covered the entire cal- endar year . On account of Mr. Katz ' bankruptcy proceeding , some of the partnerships undertook an ...
Page 7
... prior to July 5 , 1990 , while allocating to Mr. Katz ' bankruptcy estate $ 33,381,880 of overall income with respect to the remainder of 1990 . Mr. Katz in his individual capacity . Respondent has filed ( 5 ) 7 KATZ v . COMMISSIONER.
... prior to July 5 , 1990 , while allocating to Mr. Katz ' bankruptcy estate $ 33,381,880 of overall income with respect to the remainder of 1990 . Mr. Katz in his individual capacity . Respondent has filed ( 5 ) 7 KATZ v . COMMISSIONER.
Page 8
United States. Tax Court. Mr. Katz in his individual capacity . Respondent has filed a cross - motion for summary judgment with respect to this issue . We begin with petitioners ' jurisdictional argument . A. Petitioners ' Motion To ...
United States. Tax Court. Mr. Katz in his individual capacity . Respondent has filed a cross - motion for summary judgment with respect to this issue . We begin with petitioners ' jurisdictional argument . A. Petitioners ' Motion To ...
Page 10
... individual tax case . See Computer Programs Lambda , Ltd. v . Commissioner , 89 T.C. 198 , 203 ( 1987 ) . 4. Relevant Partnership Item Inquiry The parties believe that our jurisdiction in this case turns on whether the bankruptcy ...
... individual tax case . See Computer Programs Lambda , Ltd. v . Commissioner , 89 T.C. 198 , 203 ( 1987 ) . 4. Relevant Partnership Item Inquiry The parties believe that our jurisdiction in this case turns on whether the bankruptcy ...
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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