Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 21
Page 243
... meal service . Guests were welcome at meals for a nominal charge . Petitioner charged the apart- ment residents separately for medical costs and other special services , such as transportation , housekeeping , and laundry . The rental ...
... meal service . Guests were welcome at meals for a nominal charge . Petitioner charged the apart- ment residents separately for medical costs and other special services , such as transportation , housekeeping , and laundry . The rental ...
Page 244
... meals per day ; ( 2 ) studio apartment with combination sink , two - burner range and refrigerator - residents were required to eat in the main dining room at least two meals per day ; ( 3 ) expanded studio apartment with larger kitchen ...
... meals per day ; ( 2 ) studio apartment with combination sink , two - burner range and refrigerator - residents were required to eat in the main dining room at least two meals per day ; ( 3 ) expanded studio apartment with larger kitchen ...
Page 245
... meals ) for the lodge units during 1988 were as follows : Type of unit Single room Studio apartment One bedroom Expanded studio Entry fee $ 25,000 26,500 35,000 52,000 Monthly rent $ 425 452 632 844 Petitioner collected the entire entry ...
... meals ) for the lodge units during 1988 were as follows : Type of unit Single room Studio apartment One bedroom Expanded studio Entry fee $ 25,000 26,500 35,000 52,000 Monthly rent $ 425 452 632 844 Petitioner collected the entire entry ...
Page 268
... meals to the prisoners incarcerated in the county jail . The costs of providing the meals were borne by P. P received a meal allowance from the county on a per - meal basis at a specified rate established by the State . P claims that he ...
... meals to the prisoners incarcerated in the county jail . The costs of providing the meals were borne by P. P received a meal allowance from the county on a per - meal basis at a specified rate established by the State . P claims that he ...
Page 269
... meals constitute cost of goods sold and are taken into account in determining petitioner's gross income . FINDINGS ... meal allowance from the county at a rate not to exceed a statutory maximum amount per meal . Ind . Code Ann . sec . 36 ...
... meals constitute cost of goods sold and are taken into account in determining petitioner's gross income . FINDINGS ... meal allowance from the county at a rate not to exceed a statutory maximum amount per meal . Ind . Code Ann . sec . 36 ...
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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