Reports of the United States Tax Court, Volume 122United States Tax Court, 2004 |
From inside the book
Results 1-5 of 76
Page 34
... expenses . Petition- er's total monthly household expenses on behalf of herself and Mr. Wiwi in 1997 and 1998 ( including rent , utilities , transportation , food , clothing , and medical insurance ) were about $ 2,800 . Petitioner had ...
... expenses . Petition- er's total monthly household expenses on behalf of herself and Mr. Wiwi in 1997 and 1998 ( including rent , utilities , transportation , food , clothing , and medical insurance ) were about $ 2,800 . Petitioner had ...
Page 46
... expenses since the time they were married . Petitioner has not received any income or other financial benefit from Mr. Wiwi . Petitioner's financial situation worsened after 1995 due to Mr. Wiwi's financial problems . We conclude that ...
... expenses since the time they were married . Petitioner has not received any income or other financial benefit from Mr. Wiwi . Petitioner's financial situation worsened after 1995 due to Mr. Wiwi's financial problems . We conclude that ...
Page 47
... expenses for her- self and Mr. Wiwi . Petitioner paid all of her and at least half of Mr. Wiwi's monthly living expenses , totaling about $ 2,800 , in 1997 and 1998. During that time , petitioner had only temporary and part - time jobs ...
... expenses for her- self and Mr. Wiwi . Petitioner paid all of her and at least half of Mr. Wiwi's monthly living expenses , totaling about $ 2,800 , in 1997 and 1998. During that time , petitioner had only temporary and part - time jobs ...
Page 69
... expenses in caring for Mr. Wiwi , but the majority does not tell us what they are . Based on the major- ity's findings , it appears that the 1995 unpaid tax is no more than $ 6,220 ( increased by interest ) . We fail to see how ...
... expenses in caring for Mr. Wiwi , but the majority does not tell us what they are . Based on the major- ity's findings , it appears that the 1995 unpaid tax is no more than $ 6,220 ( increased by interest ) . We fail to see how ...
Page 73
... expenses incurred in proceedings within the Internal Reve- nue Service ( IRS ) regarding their 1993 and 1994 Federal income taxes . For the reasons explained below , we find that petitioners are not entitled to administrative costs . 1 ...
... expenses incurred in proceedings within the Internal Reve- nue Service ( IRS ) regarding their 1993 and 1994 Federal income taxes . For the reasons explained below , we find that petitioners are not entitled to administrative costs . 1 ...
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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