Reports of the United States Tax Court, Volume 135United States Tax Court, 2010 Kept up to date by a monthly publication called: United States. Tax Court. Reports. |
From inside the book
Results 1-5 of 97
Page 11
... Court of Appeals for the Fourth Circuit concluded that the character of the 10 acres never changed and held that the sale of the 10 acres qualified as a sale of the tax- payers ' principal residence . Id . at 748 . Courts have ...
... Court of Appeals for the Fourth Circuit concluded that the character of the 10 acres never changed and held that the sale of the 10 acres qualified as a sale of the tax- payers ' principal residence . Id . at 748 . Courts have ...
Page 15
... Court . COLVIN , COHEN , GALE , THORNTON , WHERRY , GUSTAFSON , PARIS , and MORRISON , JJ . , agree with this majority opinion . COHEN , J. , concurring : I agree with the majority and write to explain my disagreement with the dissent ...
... Court . COLVIN , COHEN , GALE , THORNTON , WHERRY , GUSTAFSON , PARIS , and MORRISON , JJ . , agree with this majority opinion . COHEN , J. , concurring : I agree with the majority and write to explain my disagreement with the dissent ...
Page 17
... Court's job to anticipate and decide cases that are not yet before it . As the Supreme Court cau- tioned in Dewsnup v . Timm , 502 U.S. 410 , 416-417 ( 1992 ) : Hypothetical applications that come to mind and those advanced at oral ...
... Court's job to anticipate and decide cases that are not yet before it . As the Supreme Court cau- tioned in Dewsnup v . Timm , 502 U.S. 410 , 416-417 ( 1992 ) : Hypothetical applications that come to mind and those advanced at oral ...
Page 19
... Court has said that exclusions from income are to be narrowly con- strued , Commissioner v . Schleier , 515 U.S. 323 , 328 ( 1995 ) ( more precisely , the Court said : " the default rule of statutory interpretation [ is ] that ...
... Court has said that exclusions from income are to be narrowly con- strued , Commissioner v . Schleier , 515 U.S. 323 , 328 ( 1995 ) ( more precisely , the Court said : " the default rule of statutory interpretation [ is ] that ...
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Common terms and phrases
accuracy-related penalty addition to tax adjustment allowance Appeals officer apply Appointments Clause assessment Caer's estate carryback CDP hearing Chesapeake claim Commissioner Congress corporation Court of Appeals Dalton deduction Derivium determination emphasis added equitable tolling estate tax Federal income tax filed forward contract gross income IBM stock Income Tax Regs income tax return interest Internal Revenue Code Internal Revenue Service issue jurisdiction lake house lien loan loss ment notice of deficiency Ocean Pines Office of Appeals parties partner partnership item payment percent peti petition petitioner petitioner's principal residence provides purposes pursuant PVFCS refund regulations reported respect respondent's Rule schedule section 107 shares Stat statute street light assets supra T.C. Memo Tax Court tax imposed tax liability tax shown taxable taxpayer term Texasgulf tion tioner transaction transfer trust underpayment United Virgin Islands whistleblower windfall tax WISCO withholding credits