Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 100
Page
... opinion , memorandum opinion , or summary opinion shall be prepared in the name of the Special Trial Judge and submitted for approval to the Chief Judge or another Judge designated by the Chief Judge . Thereafter the Special Trial Judge ...
... opinion , memorandum opinion , or summary opinion shall be prepared in the name of the Special Trial Judge and submitted for approval to the Chief Judge or another Judge designated by the Chief Judge . Thereafter the Special Trial Judge ...
Page
... 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 Trial Judge . This order supersedes ...
... 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 Trial Judge . This order supersedes ...
Page
... opinion are stated orally pursuant to Rule 152 ) only after the Special Trial Judge prepares and submits to the Chief Judge , or another Judge designated by the Chief Judge , proposed findings of fact and opinion . ( 3 ) Decisions ...
... opinion are stated orally pursuant to Rule 152 ) only after the Special Trial Judge prepares and submits to the Chief Judge , or another Judge designated by the Chief Judge , proposed findings of fact and opinion . ( 3 ) Decisions ...
Page 2
... OPINION WRIGHT , Judge : This matter is before the Court on petitioner's motion for partial summary judgment 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 ...
... OPINION WRIGHT , Judge : This matter is before the Court on petitioner's motion for partial summary judgment 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 ...
Page 20
... opinion 70 F.3d 1282 ( 10th Cir . 1995 ) . Statutes are to be construed so as to give effect to their plain and ordinary meaning unless to do so would produce an absurd result . Green v . Bock Laundry Machine Co. , 490 U.S. 504 , 509 ...
... opinion 70 F.3d 1282 ( 10th Cir . 1995 ) . Statutes are to be construed so as to give effect to their plain and ordinary meaning unless to do so would produce an absurd result . Green v . Bock Laundry Machine Co. , 490 U.S. 504 , 509 ...
Contents
268 | |
274 | |
312 | |
319 | |
325 | |
340 | |
355 | |
361 | |
103 | |
110 | |
114 | |
117 | |
137 | |
142 | |
144 | |
155 | |
160 | |
185 | |
207 | |
216 | |
237 | |
245 | |
251 | |
257 | |
386 | |
392 | |
393 | |
394 | |
401 | |
405 | |
418 | |
419 | |
420 | |
430 | |
431 | |
432 | |
436 | |
450 | |
451 | |
461 | |
Other editions - View all
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