Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 39
Page 47
... separate property " , as defined by Cal . Fam . Code sec . 770 ( a ) ( West 2004 ) . All other payments were from P and H's " community property " , as defined under Cal . Fam . Code sec . 760 ( West 2004 ) . P seeks a refund pursuant ...
... separate property " , as defined by Cal . Fam . Code sec . 770 ( a ) ( West 2004 ) . All other payments were from P and H's " community property " , as defined under Cal . Fam . Code sec . 760 ( West 2004 ) . P seeks a refund pursuant ...
Page 49
... joint and several liability on the joint returns of Petitioner and her spouse for each of the 1982 , 1983 , and 1984 ... community property " assets as defined in Cal . Fam . Code sec . 760 ( West 2004 ) , unless other- wise indicated ...
... joint and several liability on the joint returns of Petitioner and her spouse for each of the 1982 , 1983 , and 1984 ... community property " assets as defined in Cal . Fam . Code sec . 760 ( West 2004 ) , unless other- wise indicated ...
Page 50
... separate property and the rest from community property , no effort has been made at this stage of the litigation to trace the actual sources of the payments listed in the appendix . A. 1982 The Form 4340 , Certificate of Assessments ...
... separate property and the rest from community property , no effort has been made at this stage of the litigation to trace the actual sources of the payments listed in the appendix . A. 1982 The Form 4340 , Certificate of Assessments ...
Page 51
... community property assets used to pay Mr. Ordlock's understatements . Respondent argues that petitioner is not entitled to a refund of community property assets . Respondent contends that the " relief " provided to petitioner under ...
... community property assets used to pay Mr. Ordlock's understatements . Respondent argues that petitioner is not entitled to a refund of community property assets . Respondent contends that the " relief " provided to petitioner under ...
Page 52
... marital community . This position has far- reaching implications as it would cause us to read section 6015 as a statutory exception to the well - established law that State law defines ownership interests in property for pur- poses of ...
... marital community . This position has far- reaching implications as it would cause us to read section 6015 as a statutory exception to the well - established law that State law defines ownership interests in property for pur- poses of ...
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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