Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 70
Page
... Trust Company , Co - personal Representative 131 McClatchy , Charles K. , Estate , James McClatchy , Personal Rep- resentative ....... 206 Milenbach , Sheldon R. and Phyllis , et al . 184 Neumann , Milada S. , Estate 216 Ohio Farm ...
... Trust Company , Co - personal Representative 131 McClatchy , Charles K. , Estate , James McClatchy , Personal Rep- resentative ....... 206 Milenbach , Sheldon R. and Phyllis , et al . 184 Neumann , Milada S. , Estate 216 Ohio Farm ...
Page 38
... Trust v . Commissioner , 102 T.C. 790 , 797 ( 1994 ) . The regulations involved herein were promulgated pursuant to the general authority granted to the Secretary of the Treasury by section 7805 ( a ) and not pursuant to specific ...
... Trust v . Commissioner , 102 T.C. 790 , 797 ( 1994 ) . The regulations involved herein were promulgated pursuant to the general authority granted to the Secretary of the Treasury by section 7805 ( a ) and not pursuant to specific ...
Page 43
... Trust v . Commissioner , 81 T.C. 283 , 298-299 ( 1983 ) ; see also Reise v . Commissioner , 35 T.C. at 578. Compare Marquis v . Commissioner , 49 T.C. 695 , 699 ( 1968 ) , discussing the situation where , after Congress imposed a ...
... Trust v . Commissioner , 81 T.C. 283 , 298-299 ( 1983 ) ; see also Reise v . Commissioner , 35 T.C. at 578. Compare Marquis v . Commissioner , 49 T.C. 695 , 699 ( 1968 ) , discussing the situation where , after Congress imposed a ...
Page 58
... Trust v . Commissioner , 81 T.C. 283 ( 1983 ) ; see RLC Indus . Co. v . Commissioner , 58 F.3d 413 , 418 ( 9th Cir . 1995 ) , affg . 98 T.C. 457 ( 1992 ) . SWIFT , WRIGHT , PARR , and VASQUEZ , JJ . , agree with this concurring opinion ...
... Trust v . Commissioner , 81 T.C. 283 ( 1983 ) ; see RLC Indus . Co. v . Commissioner , 58 F.3d 413 , 418 ( 9th Cir . 1995 ) , affg . 98 T.C. 457 ( 1992 ) . SWIFT , WRIGHT , PARR , and VASQUEZ , JJ . , agree with this concurring opinion ...
Page 78
... Trust Account , was filed on January 28 , 1985 , establishing Florida National Bank ( hereinafter Florida National ) as trustee of IRA # 1 , and petitioner as the grantor for whose benefit the IRA was estab- lished . Under the terms of ...
... Trust Account , was filed on January 28 , 1985 , establishing Florida National Bank ( hereinafter Florida National ) as trustee of IRA # 1 , and petitioner as the grantor for whose benefit the IRA was estab- lished . Under the terms of ...
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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