Reports of the United States Tax Court, Volume 122United States Tax Court, 2004 |
From inside the book
Results 1-5 of 100
Page 1
... REVENUE , RESPONDENT Docket No. 16864-02L . Filed January 22 , 2004 . Ps filed a joint Federal income tax return for the taxable year 2000 reporting total tax of $ 2,831,360 and tax due of $ 196,006 . Ps failed to remit the latter ...
... REVENUE , RESPONDENT Docket No. 16864-02L . Filed January 22 , 2004 . Ps filed a joint Federal income tax return for the taxable year 2000 reporting total tax of $ 2,831,360 and tax due of $ 196,006 . Ps failed to remit the latter ...
Page 2
... income tax return for the taxable year 2000 on which they reported total tax of $ 2,831,360 , total payments of $ 2,636,723 , and tax due of $ 194,637 plus an estimated tax penalty of $ 1,369 , interest due on the unpaid balance of ...
... income tax return for the taxable year 2000 on which they reported total tax of $ 2,831,360 , total payments of $ 2,636,723 , and tax due of $ 194,637 plus an estimated tax penalty of $ 1,369 , interest due on the unpaid balance of ...
Page 3
United States. Tax Court. pay $ 2,636,723 of the tax liability , but , unfortunately , the value of the stock received plummeted before year - end 2000 and is now essentially worthless . Thus , the remaining tax ... income tax return for 2000 ...
United States. Tax Court. pay $ 2,636,723 of the tax liability , but , unfortunately , the value of the stock received plummeted before year - end 2000 and is now essentially worthless . Thus , the remaining tax ... income tax return for 2000 ...
Page 4
... income tax return for 2000. How- ever , on October 11 , 2002 , petitioners ... tax liability for 2000 . After filing an answer to the petition , respondent ... tax liability for 2000 in this collection review proceeding on the ground that ...
... income tax return for 2000. How- ever , on October 11 , 2002 , petitioners ... tax liability for 2000 . After filing an answer to the petition , respondent ... tax liability for 2000 in this collection review proceeding on the ground that ...
Page 9
... tax liability , provides a broader remedy than respondent's interpretation would allow . To date petitioners have not had an opportunity to " dis- pute " their tax ... income tax return because they have not received a notice of deficiency ...
... tax liability , provides a broader remedy than respondent's interpretation would allow . To date petitioners have not had an opportunity to " dis- pute " their tax ... income tax return because they have not received a notice of deficiency ...
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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