Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 60
Page 5
... claim for a 1999 overpayment because the credit against the 1999 tax year no longer existed , having been applied ... claims any amount to be due and owing from petitioner with respect to her 1992 income tax account . On supplemental ...
... claim for a 1999 overpayment because the credit against the 1999 tax year no longer existed , having been applied ... claims any amount to be due and owing from petitioner with respect to her 1992 income tax account . On supplemental ...
Page 8
... claims for a refund . In her amended petition , petitioner contends that she is not liable for the 1992 deficiency and ... claim for a refund arises , if at all , under sec- tion 6330 ( c ) ( 2 ) , as an outgrowth of her challenge to the ...
... claims for a refund . In her amended petition , petitioner contends that she is not liable for the 1992 deficiency and ... claim for a refund arises , if at all , under sec- tion 6330 ( c ) ( 2 ) , as an outgrowth of her challenge to the ...
Page 9
... claiming a refund or credit when a petition is filed in the Tax Court in response to a " notice of deficiency " . Sec . 6512 ( b ) ( 1 ) confers on the Tax Court jurisdiction to determine an overpayment " if the Tax Court finds that ...
... claiming a refund or credit when a petition is filed in the Tax Court in response to a " notice of deficiency " . Sec . 6512 ( b ) ( 1 ) confers on the Tax Court jurisdiction to determine an overpayment " if the Tax Court finds that ...
Page 11
... claim was filed ; ( 2 ) for claims not filed within 3 years of filing the return , the refund is generally limited to the portion of the tax paid during the 2 years immediately before the claim was filed . See Commis- sioner v . Lundy ...
... claim was filed ; ( 2 ) for claims not filed within 3 years of filing the return , the refund is generally limited to the portion of the tax paid during the 2 years immediately before the claim was filed . See Commis- sioner v . Lundy ...
Page 12
... claim for a refund is based at least partly on her claim that she does not owe at least some of the assessed interest , on the ground that respondent failed to make timely notice and demand for payment of her 1992 deficiency . This ...
... claim for a refund is based at least partly on her claim that she does not owe at least some of the assessed interest , on the ground that respondent failed to make timely notice and demand for payment of her 1992 deficiency . This ...
Contents
169 | |
205 | |
206 | |
215 | |
233 | |
237 | |
266 | |
281 | |
61 | |
62 | |
65 | |
66 | |
72 | |
84 | |
96 | |
108 | |
117 | |
155 | |
157 | |
162 | |
164 | |
167 | |
168 | |
299 | |
300 | |
309 | |
330 | |
332 | |
333 | |
337 | |
338 | |
341 | |
355 | |
360 | |
367 | |
371 | |
Other editions - View all
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