Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 100
Page 35
... fees , was deductible as a business expense . The taxpayers took a deduction under section 22 ( n ) ( 1 ) of the Internal Revenue Code of 1939 , the predecessor of section 62 ( a ) , in order to arrive at adjusted gross income . While ...
... fees , was deductible as a business expense . The taxpayers took a deduction under section 22 ( n ) ( 1 ) of the Internal Revenue Code of 1939 , the predecessor of section 62 ( a ) , in order to arrive at adjusted gross income . While ...
Page 52
... fees were deductible as business expenses under sections 22 ( n ) ( 1 ) and 23 ( a ) ( 1 ) ( A ) of the 1939 Code , in arriving at AGI.3 In Standing , the taxpayer was the sole proprietor of two businesses . The Commissioner audited the ...
... fees were deductible as business expenses under sections 22 ( n ) ( 1 ) and 23 ( a ) ( 1 ) ( A ) of the 1939 Code , in arriving at AGI.3 In Standing , the taxpayer was the sole proprietor of two businesses . The Commissioner audited the ...
Page 58
... fee that is attributable to his or her sole - proprietor business . Given the Commissioner's position with respect to these litigation expenses and tax preparation fees , I am unable to fathom why she continues to believe that the ...
... fee that is attributable to his or her sole - proprietor business . Given the Commissioner's position with respect to these litigation expenses and tax preparation fees , I am unable to fathom why she continues to believe that the ...
Page 62
... fees and employee benefits , plaintiffs assert partners may deduct personally - paid partnership - related expenses as business expenses . Furthermore , because partnerships and S corporations pass their tax liability onto their owners ...
... fees and employee benefits , plaintiffs assert partners may deduct personally - paid partnership - related expenses as business expenses . Furthermore , because partnerships and S corporations pass their tax liability onto their owners ...
Page 83
... as the motion ) . Find- ing that it was not petitioner Josephine Swanson's intent that the decision entered on February 9 , 1994 , be conclusive as to the issue of attorney's fees , the Court ( 76 ) 83 SWANSON v . COMMISSIONER.
... as the motion ) . Find- ing that it was not petitioner Josephine Swanson's intent that the decision entered on February 9 , 1994 , be conclusive as to the issue of attorney's fees , the Court ( 76 ) 83 SWANSON 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