Reports of the United States Tax Court, Volume 122United States Tax Court, 2004 |
From inside the book
Results 1-5 of 35
Page 47
... monthly living expenses , totaling about $ 2,800 , in 1997 and 1998. During that time , petitioner had only temporary and part - time jobs and had no benefits . Mr. Wiwi's medical condi- tion worsened , and his ability to earn any ...
... monthly living expenses , totaling about $ 2,800 , in 1997 and 1998. During that time , petitioner had only temporary and part - time jobs and had no benefits . Mr. Wiwi's medical condi- tion worsened , and his ability to earn any ...
Page 143
... monthly service fees of $ 2,170 and $ 2,254 for 1997 and 1998 , respectively . Several amenities were available to Ps , including medical services and the use of pool , spa , and exercise facili- ties . D , the vice president of finance ...
... monthly service fees of $ 2,170 and $ 2,254 for 1997 and 1998 , respectively . Several amenities were available to Ps , including medical services and the use of pool , spa , and exercise facili- ties . D , the vice president of finance ...
Page 144
... monthly services fees paid by petitioners for lifetime resi- dence at a continuing care retirement community are alloca- ble to medical care under section 213 ; 2 and ( 2 ) whether petitioners are entitled to deduct additional amounts ...
... monthly services fees paid by petitioners for lifetime resi- dence at a continuing care retirement community are alloca- ble to medical care under section 213 ; 2 and ( 2 ) whether petitioners are entitled to deduct additional amounts ...
Page 148
... monthly service fee of $ 1,418 , which was subject to annual increases by AFVW.3 The residence agreement states that in the case of two individual AFVW residents , the entrance fee is considered paid one - half by each . Petitioners ...
... monthly service fee of $ 1,418 , which was subject to annual increases by AFVW.3 The residence agreement states that in the case of two individual AFVW residents , the entrance fee is considered paid one - half by each . Petitioners ...
Page 149
... monthly service fees , including : ( 1 ) The emergency- pull - cord system ; ( 2 ) 24 - hour availability of a licensed nurse from the SNF to respond to medical emergencies ; ( 3 ) out- patient and other non - life - threatening nursing ...
... monthly service fees , including : ( 1 ) The emergency- pull - cord system ; ( 2 ) 24 - hour availability of a licensed nurse from the SNF to respond to medical emergencies ; ( 3 ) out- patient and other non - life - threatening nursing ...
Other editions - View all
Common terms and phrases
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