Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 100
Page 1
... Filed January 4 , 1996 . P filed a motion for partial summary judgment relating to the computation of combined taxable income under sec . 936 ( h ) ( 5 ) ( C ) ( ii ) , I.R.C. , with respect to syrup and soft - drink concentrate ...
... Filed January 4 , 1996 . P filed a motion for partial summary judgment relating to the computation of combined taxable income under sec . 936 ( h ) ( 5 ) ( C ) ( ii ) , I.R.C. , with respect to syrup and soft - drink concentrate ...
Page 2
... filed under Rule 121.1 This case was heard at a motions session held on February 23 , 1995 , at Washington , D.C.2 Petitioner's motion was taken under advisement . Summary judgment is intended to expedite litigation and avoid ...
... filed under Rule 121.1 This case was heard at a motions session held on February 23 , 1995 , at Washington , D.C.2 Petitioner's motion was taken under advisement . Summary judgment is intended to expedite litigation and avoid ...
Page 4
... filed a motion for par- tial summary judgment in that prior case , docket No. 17171– 91 , similar to the one filed in the instant case . The Commis- sioner thereafter conceded the prior case in November 1992 . On November 10 , 1992 ...
... filed a motion for par- tial summary judgment in that prior case , docket No. 17171– 91 , similar to the one filed in the instant case . The Commis- sioner thereafter conceded the prior case in November 1992 . On November 10 , 1992 ...
Page 31
... Filed January 11 , 1996 . Ps deducted the amount of interest on the portion of a defi- ciency in Federal income tax arising out of adjustments caused by accounting errors of their unincorporated business . They claimed that the interest ...
... Filed January 11 , 1996 . Ps deducted the amount of interest on the portion of a defi- ciency in Federal income tax arising out of adjustments caused by accounting errors of their unincorporated business . They claimed that the interest ...
Page 32
... filed , petitioner James E. Redlark was a resident of Palm Springs , California , and peti- tioner Cheryl L. Redlark was a resident of South Lake Tahoe , California . Respondent examined petitioners ' Federal income tax returns for 1979 ...
... filed , petitioner James E. Redlark was a resident of Palm Springs , California , and peti- tioner Cheryl L. Redlark was a resident of South Lake Tahoe , California . Respondent examined petitioners ' Federal income tax returns for 1979 ...
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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