Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 100
Page 2
... Commissioner , 98 T.C. 518 , 520 ( 1992 ) , affd . 17 F.3d 965 ( 7th Cir . 1994 ) ; Zaentz v . Commissioner , 90 T.C. 753 , 754 ( 1988 ) . The moving party bears the burden of proving that there is no genuine issue of material fact ...
... Commissioner , 98 T.C. 518 , 520 ( 1992 ) , affd . 17 F.3d 965 ( 7th Cir . 1994 ) ; Zaentz v . Commissioner , 90 T.C. 753 , 754 ( 1988 ) . The moving party bears the burden of proving that there is no genuine issue of material fact ...
Page 18
... Commissioner acts under a specific grant of authority , our primary inquiry is whether the regu- lation is not contrary to the statute and is not arbitrary or capricious . Rowan Cos . v . United States , 452 U.S. 247 ( 1981 ) ; Florida ...
... Commissioner acts under a specific grant of authority , our primary inquiry is whether the regu- lation is not contrary to the statute and is not arbitrary or capricious . Rowan Cos . v . United States , 452 U.S. 247 ( 1981 ) ; Florida ...
Page 19
... Commissioner , supra at 666 ; Perkin - Elmer Corp. & Subs . v . Commissioner , 103 T.C. 464 ( 1994 ) . A legislative regulation is made pursuant to a specific grant of authority , often without precise congressional guid- ance , to ...
... Commissioner , supra at 666 ; Perkin - Elmer Corp. & Subs . v . Commissioner , 103 T.C. 464 ( 1994 ) . A legislative regulation is made pursuant to a specific grant of authority , often without precise congressional guid- ance , to ...
Page 20
... Commissioner , supra at 801 . As legislative regulations are essentially substantive rules of law , the rules of ... Commissioner , 100 T.C. 616 , 630 ( 1993 ) , affd . 67 F.3d 1445 ( 9th Cir . 1995 ) ; Phillips Petroleum Co. v ...
... Commissioner , supra at 801 . As legislative regulations are essentially substantive rules of law , the rules of ... Commissioner , 100 T.C. 616 , 630 ( 1993 ) , affd . 67 F.3d 1445 ( 9th Cir . 1995 ) ; Phillips Petroleum Co. v ...
Page 27
... Commissioner , 102 T.C. 721 ( 1994 ) , provides an independent basis for denying the instant motion as the application of Q & A - 12 to the facts of the instant case would cause absurd results . Petitioner , citing Abdalla v . Commissioner ...
... Commissioner , 102 T.C. 721 ( 1994 ) , provides an independent basis for denying the instant motion as the application of Q & A - 12 to the facts of the instant case would cause absurd results . Petitioner , citing Abdalla v . Commissioner ...
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1989 agreement 9th Cir affd allocable alternative minimum tax amended apply Arkla assets benefits business expense cardholder CBOT Citibank cluster home Commis Commissioner Congress contract corporation cost Court of Appeals debt decedent decedent's deduction determined election employees estate tax executor Federal income tax filed funds gross income Guardian Income Tax Regs Internal Revenue Code investment Irwindale issue litigation loan Los Angeles Raiders Malibu marital deduction MasterCard meals ment Mexican pesos Nihon Intergraph obligation overdraft amount paid parties payment percent peti petitioner Petitioner argues petitioner's possession product purchase purposes pursuant QTIP Raiders received refund regulations reinsurance reinsurance agreement Rept respondent's rule statute summary judgment supra surviving spouse T.C. Memo tax avoidance Tax Court tax deficiencies tax return taxable income taxpayer Temporary Income Tax terminable interest tion tioner trade or business transaction transfer fees trust United VEBA