Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 54
Page
... be entered by stipulation of the parties . Such authority includes signing settlement docu- ments relating to partnership actions in the name of the Chief Judge . VII VIII This order supersedes Delegation Order No. 18 , dated.
... be entered by stipulation of the parties . Such authority includes signing settlement docu- ments relating to partnership actions in the name of the Chief Judge . VII VIII This order supersedes Delegation Order No. 18 , dated.
Page 77
... settlement . As a consequence , petitioners now seek redress for what they claim were unreasonable positions taken by respondent . A. Factual Background Petitioners resided in Florida at the time the petition was filed . At all times ...
... settlement . As a consequence , petitioners now seek redress for what they claim were unreasonable positions taken by respondent . A. Factual Background Petitioners resided in Florida at the time the petition was filed . At all times ...
Page 82
... Settlement Agreement In their petition , filed September 21 , 1992 , petitioners stated with respect to respondent's determination of “ prohib- ited transactions " that : ( 1 ) At all pertinent times IRA # 1 was the sole shareholder of ...
... Settlement Agreement In their petition , filed September 21 , 1992 , petitioners stated with respect to respondent's determination of “ prohib- ited transactions " that : ( 1 ) At all pertinent times IRA # 1 was the sole shareholder of ...
Page 83
... settlement agreement entered into on January 24 , 1994. The parties agreed at that time to a total deficiency of $ 11,372.40 , which reflected an amount conceded by petitioners in their petition as capital gain inadvertently omitted ...
... settlement agreement entered into on January 24 , 1994. The parties agreed at that time to a total deficiency of $ 11,372.40 , which reflected an amount conceded by petitioners in their petition as capital gain inadvertently omitted ...
Page 84
... settlement , that petitioner Josephine Swanson's motion for award of reasonable litiga- tion costs be filed , and that respondent file a response to petitioner Josephine Swanson's motion in accordance with Rule 232 ( c ) . Respondent's ...
... settlement , that petitioner Josephine Swanson's motion for award of reasonable litiga- tion costs be filed , and that respondent file a response to petitioner Josephine Swanson's motion in accordance with Rule 232 ( c ) . Respondent's ...
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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