Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 100
Page 2
... Petitioner owns bottling companies known as company bot- tling operations ( CBO's ) , each of which is a domestic corpora- tion owned or controlled directly or indirectly by petitioner . Petitioner's principal place of business is ...
... Petitioner owns bottling companies known as company bot- tling operations ( CBO's ) , each of which is a domestic corpora- tion owned or controlled directly or indirectly by petitioner . Petitioner's principal place of business is ...
Page 14
United States. Tax Court. Petitioner further asserts that the application of Q & A - 12 to component concentrate is consistent with the regulatory scheme in general . In petitioner's view , the language in the question portion of Q & A ...
United States. Tax Court. Petitioner further asserts that the application of Q & A - 12 to component concentrate is consistent with the regulatory scheme in general . In petitioner's view , the language in the question portion of Q & A ...
Page 31
... petitioner is entitled to off- set interest income against interest expense in determining the amount of interest deduction to ... petitioner's motion for partial summary judgment . JAMES E. REDLARK AND CHERYL L. REDLARK , PETITIONERS v ...
... petitioner is entitled to off- set interest income against interest expense in determining the amount of interest deduction to ... petitioner's motion for partial summary judgment . JAMES E. REDLARK AND CHERYL L. REDLARK , PETITIONERS v ...
Page 32
... 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 , 1980 ...
... 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 , 1980 ...
Page 80
... petitioners arranged to sell the property to a trust of which Swansons ' Tool was the beneficiary . Accord- ingly , on December 19 , 1986 , petitioners conveyed the Algonquin property to " Trust No. 234 , Barry D. Elman , trustee ...
... petitioners arranged to sell the property to a trust of which Swansons ' Tool was the beneficiary . Accord- ingly , on December 19 , 1986 , petitioners conveyed the Algonquin property to " Trust No. 234 , Barry D. Elman , trustee ...
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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