Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 49
Page 2
... December 19 , 1997 , petition- er's 1992 deficiency was assessed and petitioner was sent a notice of balance due ( including accrued interest ) of $ 14,514.53 . Petitioner disputes that any notice of balance due was ever sent . In any ...
... December 19 , 1997 , petition- er's 1992 deficiency was assessed and petitioner was sent a notice of balance due ( including accrued interest ) of $ 14,514.53 . Petitioner disputes that any notice of balance due was ever sent . In any ...
Page 3
... December 19 , 1997 , and July 3 , 2000 , on the ground that she had not received the December 19 , 1997 , notice of balance due and was not notified of any balance due until July 3 , 2000. By Notice of Determination dated May 22 , 2001 ...
... December 19 , 1997 , and July 3 , 2000 , on the ground that she had not received the December 19 , 1997 , notice of balance due and was not notified of any balance due until July 3 , 2000. By Notice of Determination dated May 22 , 2001 ...
Page 4
... December 3 , 2002 , petitioner filed a motion for leave to amend her petition to add taxable year 1999 to this proceeding . In her motion , petitioner stated that she had been " caught by surprise " by the information in respondent's ...
... December 3 , 2002 , petitioner filed a motion for leave to amend her petition to add taxable year 1999 to this proceeding . In her motion , petitioner stated that she had been " caught by surprise " by the information in respondent's ...
Page 5
... December 11 , 2003 , the District Court denied the Government's motion to dismiss , on the ground that it could not determine as a matter of law that petitioner's 1999 overpayment did not exceed her 1992 liability , so that the ...
... December 11 , 2003 , the District Court denied the Government's motion to dismiss , on the ground that it could not determine as a matter of law that petitioner's 1999 overpayment did not exceed her 1992 liability , so that the ...
Page 18
... December 19 , 1997 , and July 3 , 2000. Majority op . p . 3. In her requests for a hearing , petitioner claimed that she did not owe the money respond- ent was seeking to collect . Majority op . pp . 3-4 . Accordingly , the ...
... December 19 , 1997 , and July 3 , 2000. Majority op . p . 3. In her requests for a hearing , petitioner claimed that she did not owe the money respond- ent was seeking to collect . Majority op . pp . 3-4 . Accordingly , the ...
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Common terms and phrases
9th Cir adjustments Admin administrative affd amended amount Anglo-Am Antarctica Appeals officer apply assessment Brand X capital loss Chevron claim closing agreement coal Commis Commissioner community property laws computation Congress conservation easement Court of Appeals December 31 deficiency notice Direct Tea Trading disputed regulations election entitled Fairfax County Federal income tax Federal tax foreign corporation GATT rate Grist Mill property gross income hearing Income Tax Regs income tax return Internal Revenue Code Internal Revenue Service interpretation issue jurisdiction Lee Ranch legislative history levy LIFO limited majority mark-to-market ment method of accounting Natl notice of determination ous payment 99.00 overpayment interest parties petition petitioner petitioner's Planegger Proced provides real property reasonable refund relevant text relief Rept request respondent respondent's Revenue Act rule Secretary section 233 sioner spouse Stat statute statutory Subsequent miscellane supply contracts supra T.C. Memo Tax Court tax lien taxpayer tion United Zapara