Reports of the United States Tax Court, Volume 122United States Tax Court, 2004 |
From inside the book
Results 1-5 of 93
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... T. FEE REPORTER OF DECISIONS U.S. GOVERNMENT PRINTING OFFICE WASHINGTON : 2004 R TERORIS For sale by the Superintendent of Documents , U.S. Government Printing Office , Washington , D.C. 20402 JUDGES AND SENIOR JUDGES. Front Cover.
... T. FEE REPORTER OF DECISIONS U.S. GOVERNMENT PRINTING OFFICE WASHINGTON : 2004 R TERORIS For sale by the Superintendent of Documents , U.S. Government Printing Office , Washington , D.C. 20402 JUDGES AND SENIOR JUDGES. Front Cover.
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... decision of the Court and issue any appropriate order disposing of any motion whether or not dispositive of the case . ( 2 ) Motions in Proceedings Under Rules Similar to Section 7463.- ( a ) Action Not Dispositive . — To make any ...
... decision of the Court and issue any appropriate order disposing of any motion whether or not dispositive of the case . ( 2 ) Motions in Proceedings Under Rules Similar to Section 7463.- ( a ) Action Not Dispositive . — To make any ...
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... decision to be entered by stipulation of the parties and ( b ) any decision to be entered in a proceeding under rules similar to section 7463 . This order supersedes Delegation Order No. 38 , dated September 21 , 2000 . Dated ...
... decision to be entered by stipulation of the parties and ( b ) any decision to be entered in a proceeding under rules similar to section 7463 . This order supersedes Delegation Order No. 38 , dated September 21 , 2000 . Dated ...
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... decision may be rendered as a matter of law . " Rule 121 ( b ) ; Sundstrand Corp. v . Commissioner , 98 T.C. 518 , 520 ( 1992 ) , affd . 17 F.3d 965 ( 7th Cir . 1994 ) ; Zaentz v . Commissioner , 90 T.C. 753 , 754 ( 1988 ) ; Naftel v ...
... decision may be rendered as a matter of law . " Rule 121 ( b ) ; Sundstrand Corp. v . Commissioner , 98 T.C. 518 , 520 ( 1992 ) , affd . 17 F.3d 965 ( 7th Cir . 1994 ) ; Zaentz v . Commissioner , 90 T.C. 753 , 754 ( 1988 ) ; Naftel v ...
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... decision determining an overpayment of assessed tax where the assessed tax has not been paid ; section 6404 ( b ) forestalls forced abatement of any assessed income tax , and " we know of no basis upon which we could hold that peti ...
... decision determining an overpayment of assessed tax where the assessed tax has not been paid ; section 6404 ( b ) forestalls forced abatement of any assessed income tax , and " we know of no basis upon which we could hold that peti ...
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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