Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 49
Page 3
... jurisdiction as to taxable year 1991 on the ground that petitioner had not been issued a notice of determination with re- spect to that year . By Order dated Feb. 24 , 2003 , this Court dismissed the collection action as to taxable year ...
... jurisdiction as to taxable year 1991 on the ground that petitioner had not been issued a notice of determination with re- spect to that year . By Order dated Feb. 24 , 2003 , this Court dismissed the collection action as to taxable year ...
Page 5
... jurisdiction over the issues in the present suit , which relates to the 1999 tax year , see Statland v . United States , 178 F.3d 465 , 470–71 ( 7th Cir . 1999 ) , the Tax Court proceedings related to Plaintiff's 1992 tax liability will ...
... jurisdiction over the issues in the present suit , which relates to the 1999 tax year , see Statland v . United States , 178 F.3d 465 , 470–71 ( 7th Cir . 1999 ) , the Tax Court proceedings related to Plaintiff's 1992 tax liability will ...
Page 6
... jurisdiction ; we may exercise jurisdiction only to the extent expressly authorized by Congress . See , e.g. , Henry Randolph Consulting v . Commissioner , 112 T.C. 1 , 4 ( 1999 ) . Our jurisdiction in this case is predicated upon ...
... jurisdiction ; we may exercise jurisdiction only to the extent expressly authorized by Congress . See , e.g. , Henry Randolph Consulting v . Commissioner , 112 T.C. 1 , 4 ( 1999 ) . Our jurisdiction in this case is predicated upon ...
Page 7
... jurisdiction under sec- tion 6330 is generally limited to reviewing whether a pro- posed levy action is proper . " Id . The Court declined to enter- tain the taxpayer's motion for sanctions against the Govern- ment , reasoning that the ...
... jurisdiction under sec- tion 6330 is generally limited to reviewing whether a pro- posed levy action is proper . " Id . The Court declined to enter- tain the taxpayer's motion for sanctions against the Govern- ment , reasoning that the ...
Page 8
... jurisdiction to determine an overpayment or to order a refund or credit of taxes paid . This Court has not 12 The right to challenge the existence and amount of underlying tax liability encompasses the right to challenge the existence ...
... jurisdiction to determine an overpayment or to order a refund or credit of taxes paid . This Court has not 12 The right to challenge the existence and amount of underlying tax liability encompasses the right to challenge the existence ...
Contents
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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