Reports of the United States Tax Court, Volume 122United States Tax Court, 2004 |
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Results 1-5 of 100
Page 7
... apply it according to its terms . United States v . Ron Pair Enters . , Inc. , 489 U.S. 235 , 241 ( 1989 ) ; Burke v . Commis- sioner , 105 T.C. 41 , 59 ( 1995 ) . In Huntsberry v . Commis- sioner , 83 T.C. 742 , 747-748 ( 1984 ) , we ...
... apply it according to its terms . United States v . Ron Pair Enters . , Inc. , 489 U.S. 235 , 241 ( 1989 ) ; Burke v . Commis- sioner , 105 T.C. 41 , 59 ( 1995 ) . In Huntsberry v . Commis- sioner , 83 T.C. 742 , 747-748 ( 1984 ) , we ...
Page 12
... apply the plain meaning of that text . TVA v . Hill , 437 U.S. 153 , 185 n.29 ( 1978 ) ; United States v . Am . Trucking Associa- tions , 310 U.S. 534 , 543 ( 1940 ) . Only when text is " inescap- ably ambiguous " may we resort to the ...
... apply the plain meaning of that text . TVA v . Hill , 437 U.S. 153 , 185 n.29 ( 1978 ) ; United States v . Am . Trucking Associa- tions , 310 U.S. 534 , 543 ( 1940 ) . Only when text is " inescap- ably ambiguous " may we resort to the ...
Page 28
... ap- parent that Congress intended the same meaning to apply for purposes of sec . 6311 ( d ) ( 3 ) and sec . 6330 ( c ) ( 2 ) ( B ) . 2. Legislative History of Section 6330 ( c ) ( 28 ( 1 ) 122 UNITED STATES TAX COURT REPORTS.
... ap- parent that Congress intended the same meaning to apply for purposes of sec . 6311 ( d ) ( 3 ) and sec . 6330 ( c ) ( 2 ) ( B ) . 2. Legislative History of Section 6330 ( c ) ( 28 ( 1 ) 122 UNITED STATES TAX COURT REPORTS.
Page 32
... application to and receiving an adverse determination from respondent ( R ) , petitioner ( P ) petitioned this Court to seek our determination whether she is entitled to relief from joint liability under sec . 6015 ( f ) , I.R.C. R con ...
... application to and receiving an adverse determination from respondent ( R ) , petitioner ( P ) petitioned this Court to seek our determination whether she is entitled to relief from joint liability under sec . 6015 ( f ) , I.R.C. R con ...
Page 36
... apply may petition this Court " to determine the appropriate relief available to the individual " under section 6015 , including relief under section 6015 ( f ) . Fernandez v . Commissioner , 114 T.C. 324 , 330-331 ( 2000 ) . To prevail ...
... apply may petition this Court " to determine the appropriate relief available to the individual " under section 6015 , including relief under section 6015 ( f ) . Fernandez v . Commissioner , 114 T.C. 324 , 330-331 ( 2000 ) . To prevail ...
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abuse of discretion administrative costs affd allocable to medical amended amortization Appeals Office apply assessed bankruptcy basis carryback challenge Charles Schwab Corp claimed Commis Commissioner Commissioner's Congress corporation Court of Appeals customer accounts decision election entitled Federal income tax franchise tax Grigoraci Income Tax Regs income tax return intangible assets Interest Interest Internal Revenue Internal Revenue Code Internal Revenue Service issue judicial review jurisdiction legislative history levy loss deductions ment monthly service fees noncontract patient fees notice of deficiency notice of determination offer in compromise overpayment interest paid parties payment percentage method peti petition petitioner petitioner's expert procedures proceeding provides pursuant qualified offer refund relief from joint relief under section respect Respondent argues Rose's Rule sioner statutory summary judgment supra T.C. Memo Tax Court tax lien taxable taxpayer tion trial de novo underlying tax liability valuation Village West Wiwi