Reports of the United States Tax Court, Volume 106The Court, 1996 |
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... TAX COURT UNITED STATES TAX US COURT January 1 , 1996 , to June 30 , 1996 Volume 106 ( Cite 106 T.C. ) JOHN T. FEE REPORTER OF DECISIONS U.S. GOVERNMENT PRINTING OFFICE WASHINGTON : 1996 GRAD HJ 10 • H261 V.106 For sale by the. Front Cover.
... TAX COURT UNITED STATES TAX US COURT January 1 , 1996 , to June 30 , 1996 Volume 106 ( Cite 106 T.C. ) JOHN T. FEE REPORTER OF DECISIONS U.S. GOVERNMENT PRINTING OFFICE WASHINGTON : 1996 GRAD HJ 10 • H261 V.106 For sale by the. Front Cover.
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... decision of the Court and issue any appropriate order disposing of any motion whether or not dispositive of the case . The Special Trial Judge may in appropriate circumstances ( see Rule 152 ) make an oral ruling from the bench to be ...
... decision of the Court and issue any appropriate order disposing of any motion whether or not dispositive of the case . The Special Trial Judge may in appropriate circumstances ( see Rule 152 ) make an oral ruling from the bench to be ...
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... decision together with such necessary opinion or memorandum opin- ion . The opinion or memorandum opinion is to be in the name of the Chief Judge or such other Judge designated by the Chief Judge adopting the opinion of the Special ...
... decision together with such necessary opinion or memorandum opin- ion . The opinion or memorandum opinion is to be in the name of the Chief Judge or such other Judge designated by the Chief Judge adopting the opinion of the Special ...
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... decision of the Court in any small tax case ( as defined in Rule 171 ) that may be assigned for trial or other disposition . The decision of the Court in a small tax case shall be made ( except in cases where findings of fact or opinion ...
... decision of the Court in any small tax case ( as defined in Rule 171 ) that may be assigned for trial or other disposition . The decision of the Court in a small tax case shall be made ( except in cases where findings of fact or opinion ...
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... decision may be rendered as a matter of law . " Rule 121 ( b ) ; Sundstrand Corp. v . Commissioner , 98 T.C. 518 ... deciding the motion , and are not findings of fact for this case . Fed . R. Civ . P. 52 ( a ) ; Sundstrand Corp v ...
... decision may be rendered as a matter of law . " Rule 121 ( b ) ; Sundstrand Corp. v . Commissioner , 98 T.C. 518 ... deciding the motion , and are not findings of fact for this case . Fed . R. Civ . P. 52 ( a ) ; Sundstrand Corp v ...
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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