Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 100
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... Deficiency Placed in Dis- pute Exceeds $ 10,000.- ( a ) Action Not Dispositive of the Case . To make any appropriate order disposing of the motion . The Special Trial Judge may in appropriate circumstances ( see Rule 152 ) make an oral ...
... Deficiency Placed in Dis- pute Exceeds $ 10,000.- ( a ) Action Not Dispositive of the Case . To make any appropriate order disposing of the motion . The Special Trial Judge may in appropriate circumstances ( see Rule 152 ) make an oral ...
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... deficiency placed in dispute ( within the meaning of section 7463 ) , nor the amount of any claimed overpayment , exceeds $ 10,000 . The decision of the Court in such case shall be made ( except in cases where findings of fact or ...
... deficiency placed in dispute ( within the meaning of section 7463 ) , nor the amount of any claimed overpayment , exceeds $ 10,000 . The decision of the Court in such case shall be made ( except in cases where findings of fact or ...
Page 4
... deficiency in the instant case , deter- mining deficiencies in petitioner's Federal income taxes for 1985 and 1986 in the amounts of $ 30,504,383 and $ 42,640,008 , respectively . Respondent determined that peti- tioner was not entitled ...
... deficiency in the instant case , deter- mining deficiencies in petitioner's Federal income taxes for 1985 and 1986 in the amounts of $ 30,504,383 and $ 42,640,008 , respectively . Respondent determined that peti- tioner was not entitled ...
Page 32
United States. Tax Court. Federal income tax deficiencies , paid by petitioners in 1989 and 1990 , where the deficiencies arose in part due to a correction for errors made in computing petitioners ' income from their business . All the ...
United States. Tax Court. Federal income tax deficiencies , paid by petitioners in 1989 and 1990 , where the deficiencies arose in part due to a correction for errors made in computing petitioners ' income from their business . All the ...
Page 33
... deficiency is non- deductible personal interest under section 163 ( h ) . Petitioners reply that section 1.163-9T ( b ) ( 2 ) ( i ) ( A ) , Tem- porary Income Tax Regs . , supra , is invalid insofar as it dis- allows a deduction for ...
... deficiency is non- deductible personal interest under section 163 ( h ) . Petitioners reply that section 1.163-9T ( b ) ( 2 ) ( i ) ( A ) , Tem- porary Income Tax Regs . , supra , is invalid insofar as it dis- allows a deduction for ...
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Common terms and phrases
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