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. |
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United States. Tax Court. REPORTS OF THE UNITED STATES TAX COURT UNITED STATES TAX UIS COURT fif CRO SAC 20 8183 WJ25 July 1 , 2010 , to December 31 , 2010 Volume 135 ( Cite 135 T.C. ) SHEILA A. MURPHY REPORTER OF DECISIONS U.S. ...
United States. Tax Court. REPORTS OF THE UNITED STATES TAX COURT UNITED STATES TAX UIS COURT fif CRO SAC 20 8183 WJ25 July 1 , 2010 , to December 31 , 2010 Volume 135 ( Cite 135 T.C. ) SHEILA A. MURPHY REPORTER OF DECISIONS U.S. ...
Page 6
United States. Tax Court. tioners ' argument focuses on two facts - petitioners used the original house as their principal residence for the period required by section 121 ( a ) and they sold the land on which the original house had been ...
United States. Tax Court. tioners ' argument focuses on two facts - petitioners used the original house as their principal residence for the period required by section 121 ( a ) and they sold the land on which the original house had been ...
Page 14
... United States v . Boyle , 469 U.S. 241 , 245 ( 1985 ) ; United States v . Nordbrock , 38 F.3d 440 , 444 ( 9th Cir . 1994 ) ; Harris v . Commissioner , T.C. Memo . 1998-332 . A failure to file a timely Federal income tax return is due to ...
... United States v . Boyle , 469 U.S. 241 , 245 ( 1985 ) ; United States v . Nordbrock , 38 F.3d 440 , 444 ( 9th Cir . 1994 ) ; Harris v . Commissioner , T.C. Memo . 1998-332 . A failure to file a timely Federal income tax return is due to ...
Page 33
United States. Tax Court. sents an issue of first impression in this Court . 6 Neverthe- less , there are many cases that provide us with guiding prin- ciples . The master agreement between petitioner and Derivium refers to the ...
United States. Tax Court. sents an issue of first impression in this Court . 6 Neverthe- less , there are many cases that provide us with guiding prin- ciples . The master agreement between petitioner and Derivium refers to the ...
Page 34
United States. Tax Court. the courts have considered in making this determination include : ( 1 ) Whether legal title passes ; ( 2 ) how the parties treat the transaction ; ( 3 ) whether an equity interest in the property is acquired ...
United States. Tax Court. the courts have considered in making this determination include : ( 1 ) Whether legal title passes ; ( 2 ) how the parties treat the transaction ; ( 3 ) whether an equity interest in the property is acquired ...
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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