Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
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Results 1-5 of 100
Page 11
... liability in the same manner as a married individual filing a separate return , see sec . 1398 ( c ) , and the chapter 7 trustee is respon- sible for filing tax returns throughout the duration of the bankruptcy proceeding , see sec ...
... liability in the same manner as a married individual filing a separate return , see sec . 1398 ( c ) , and the chapter 7 trustee is respon- sible for filing tax returns throughout the duration of the bankruptcy proceeding , see sec ...
Page 16
... liability for the first short taxable year be- comes an allowable claim against the bankruptcy estate as a claim arising prior to the bank- ruptcy filing . See In re Johnson , 190 Bankr . 724 , 726 ( Bankr . D. Mass . 1995 ) ; In re ...
... liability for the first short taxable year be- comes an allowable claim against the bankruptcy estate as a claim arising prior to the bank- ruptcy filing . See In re Johnson , 190 Bankr . 724 , 726 ( Bankr . D. Mass . 1995 ) ; In re ...
Page 51
... liability , as that provision applied to 1955. See id . at 589. Relying in part on section 6013 ( e ) ( 2 ) ( B ) , we held that the quoted phrase in section 6013 ( e ) ( 1 ) ( A ) must be given the same meaning that it has in section ...
... liability , as that provision applied to 1955. See id . at 589. Relying in part on section 6013 ( e ) ( 2 ) ( B ) , we held that the quoted phrase in section 6013 ( e ) ( 1 ) ( A ) must be given the same meaning that it has in section ...
Page 52
... liability under the law then in effect . See id . at 589. Although we ruled for the Commis- sioner based on the language of sections 6013 and 6501 , we commented as follows on the Commissioner's argument under section 702 ( c ) ( Estate ...
... liability under the law then in effect . See id . at 589. Although we ruled for the Commis- sioner based on the language of sections 6013 and 6501 , we commented as follows on the Commissioner's argument under section 702 ( c ) ( Estate ...
Page 60
... liability . Held , the Court has jurisdiction because the underlying tax liability relates to Federal income tax , regardless of whether a defi- ciency was determined . Held , further , overpayments first claimed on returns filed more ...
... liability . Held , the Court has jurisdiction because the underlying tax liability relates to Federal income tax , regardless of whether a defi- ciency was determined . Held , further , overpayments first claimed on returns filed more ...
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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