Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 51
Page
... proceedings that may be assigned for trial or other dis- position : ( a ) any declaratory judgment proceeding ; ( b ) any proceeding under section 7463 ; ( c ) any proceeding where neither the amount of the defi- ciency placed in ...
... proceedings that may be assigned for trial or other dis- position : ( a ) any declaratory judgment proceeding ; ( b ) any proceeding under section 7463 ; ( c ) any proceeding where neither the amount of the defi- ciency placed in ...
Page
... Proceedings ; Proceed- ings Under Section 7463 ; Proceedings Described in Section 7443A ( b ) ( 3 ) ; and Proceedings Under Section 6320 or 6330.— To make the decision of the Court and issue any appropriate order disposing of any motion ...
... Proceedings ; Proceed- ings Under Section 7463 ; Proceedings Described in Section 7443A ( b ) ( 3 ) ; and Proceedings Under Section 6320 or 6330.— To make the decision of the Court and issue any appropriate order disposing of any motion ...
Page 1
... proceeding to determine an over- payment or to order a refund or credit of taxes . Held , further , this case will be dismissed as moot . Llwellyn Greene - Thapedi , pro se . Robert T. Little and Michael F. O'Donnell , for respondent ...
... proceeding to determine an over- payment or to order a refund or credit of taxes . Held , further , this case will be dismissed as moot . Llwellyn Greene - Thapedi , pro se . Robert T. Little and Michael F. O'Donnell , for respondent ...
Page 2
... proceeding involving petitioner's 1992 taxable year , this Court entered a stipu- lated decision that petitioner had a $ 10,195 deficiency in income tax due but owed no additions to tax or penalties . The parties stipulated that ...
... proceeding involving petitioner's 1992 taxable year , this Court entered a stipu- lated decision that petitioner had a $ 10,195 deficiency in income tax due but owed no additions to tax or penalties . The parties stipulated that ...
Page 4
... Proceeding Respondent's just - described motion for partial summary judgment indicated , among other things , that after the filing of the petition , respondent had offset a $ 10,633 overpayment from petitioner's 1999 income tax account ...
... Proceeding Respondent's just - described motion for partial summary judgment indicated , among other things , that after the filing of the petition , respondent had offset a $ 10,633 overpayment from petitioner's 1999 income tax account ...
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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