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 76
Page 1
... addition to tax under sec . 6651 ( a ) ( 1 ) , I.R.C. , for 2000. Held : Ps may not exclude from their income , under sec . 121 ( a ) , I.R.C. , the gain on the sale of the new house because the new house was never used as Ps ...
... addition to tax under sec . 6651 ( a ) ( 1 ) , I.R.C. , for 2000. Held : Ps may not exclude from their income , under sec . 121 ( a ) , I.R.C. , the gain on the sale of the new house because the new house was never used as Ps ...
Page 2
... addition to tax under section 6651 ( a ) ( 1 ) 1 of $ 11,211 for 2000. Peti- tioners filed a timely petition contesting respondent's deter- mination . After concessions , 2 the issues for decision are : ( 1 ) Whether petitioners may ...
... addition to tax under section 6651 ( a ) ( 1 ) 1 of $ 11,211 for 2000. Peti- tioners filed a timely petition contesting respondent's deter- mination . After concessions , 2 the issues for decision are : ( 1 ) Whether petitioners may ...
Page 3
... addition to tax under section 6651 ( a ) ( 1 ) for petitioners ' failure to timely file their 2000 return . Petitioners timely petitioned this Court seeking a redeter- mination of the deficiency and addition to tax . Petitioners 5 The ...
... addition to tax under section 6651 ( a ) ( 1 ) for petitioners ' failure to timely file their 2000 return . Petitioners timely petitioned this Court seeking a redeter- mination of the deficiency and addition to tax . Petitioners 5 The ...
Page 4
... addition to tax . Discussion I. Burden of Proof Ordinarily , the Commissioner's determination is entitled to a presumption of correctness , Rapp v . Commissioner , 774 F.2d 932 , 935 ( 9th Cir . 1985 ) , and the burden of proving error ...
... addition to tax . Discussion I. Burden of Proof Ordinarily , the Commissioner's determination is entitled to a presumption of correctness , Rapp v . Commissioner , 774 F.2d 932 , 935 ( 9th Cir . 1985 ) , and the burden of proving error ...
Page 10
... addition to the record- keeping burden this creates , taxpayers face the difficult task of drawing a distinction between improvements that add to basis , and repairs that do not . The failure to account accurately for all improvements ...
... addition to the record- keeping burden this creates , taxpayers face the difficult task of drawing a distinction between improvements that add to basis , and repairs that do not . The failure to account accurately for all improvements ...
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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