Reports of the United States Tax Court, Volume 122United States Tax Court, 2004 |
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Results 1-5 of 92
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... opinion or memorandum opinion . This order supersedes Delegation Order No. 37 , dated September 21 , 2000 . Dated : Washington , D.C. June 1 , 2004 JOEL GERBER Chief Judge VI UNITED STATES TAX COURT WASHINGTON , D.C. 20217 DELEGATION V.
... opinion or memorandum opinion . This order supersedes Delegation Order No. 37 , dated September 21 , 2000 . Dated : Washington , D.C. June 1 , 2004 JOEL GERBER Chief Judge VI UNITED STATES TAX COURT WASHINGTON , D.C. 20217 DELEGATION V.
Page 1
... an opportunity to dispute the tax liability in question . Duncan C. Turner and Brian G. Isaacson , for petitioners . Glenn P. Thomas and Julie L. Payne , for respondent . OPINION DAWSON , Judge : This case was assigned to 1.
... an opportunity to dispute the tax liability in question . Duncan C. Turner and Brian G. Isaacson , for petitioners . Glenn P. Thomas and Julie L. Payne , for respondent . OPINION DAWSON , Judge : This case was assigned to 1.
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... opinion of the Special Trial Judge , which is set forth below . OPINION OF THE SPECIAL TRIAL JUDGE PANUTHOS , Chief Special Trial Judge : This matter is before the Court on respondent's motion for summary judgment , filed pursuant to ...
... opinion of the Special Trial Judge , which is set forth below . OPINION OF THE SPECIAL TRIAL JUDGE PANUTHOS , Chief Special Trial Judge : This matter is before the Court on respondent's motion for summary judgment , filed pursuant to ...
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... opinion . WELLS , C.J. , concurring : Respectfully , I write separately to respond to the suggestion , raised by Judge Chiechi in her opinion dissenting and concurring in part , that respondent's motion for summary judgment should be ...
... opinion . WELLS , C.J. , concurring : Respectfully , I write separately to respond to the suggestion , raised by Judge Chiechi in her opinion dissenting and concurring in part , that respondent's motion for summary judgment should be ...
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... opinion . I write separately to emphasize two points underlying that opinion . 1. The Term " Underlying Tax Liability " Is Unambiguous The relevant term , " underlying tax liability ” , is clear and unambiguous and is read easily to ...
... opinion . I write separately to emphasize two points underlying that opinion . 1. The Term " Underlying Tax Liability " Is Unambiguous The relevant term , " underlying tax liability ” , is clear and unambiguous and is read easily to ...
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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