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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Results 1-5 of 100
Page 22
... agreement with the sperm bank that stored its donated sperm . In response to the request peti- tioner , on May 31 , 2005 , submitted Naylor's 2001 contract . Petitioner's Web site states that Naylor is its " single sperm donor " and ...
... agreement with the sperm bank that stored its donated sperm . In response to the request peti- tioner , on May 31 , 2005 , submitted Naylor's 2001 contract . Petitioner's Web site states that Naylor is its " single sperm donor " and ...
Page 26
... agreement with Derivium whereby P transferred 990 shares of IBM common stock to Derivium in exchange for $ 93,586.23 . The terms of the agree- ment characterized the transaction as a loan of 90 percent of the value of the IBM stock ...
... agreement with Derivium whereby P transferred 990 shares of IBM common stock to Derivium in exchange for $ 93,586.23 . The terms of the agree- ment characterized the transaction as a loan of 90 percent of the value of the IBM stock ...
Page 27
... agreement allowed Derivium to sell the stock , which it did immediately upon receipt . At maturity P had the option of either paying the bal- ance due and having an equivalent amount of IBM stock returned to him , renewing the purported ...
... agreement allowed Derivium to sell the stock , which it did immediately upon receipt . At maturity P had the option of either paying the bal- ance due and having an equivalent amount of IBM stock returned to him , renewing the purported ...
Page 28
... Agreement to Provide Financing and Custodial Services " ( master agreement ) with attached " Schedule D , Disclosure Acknowledgement and Broker / Bank Indemnification " ( schedule D ) . The master agreement pro- vides , in pertinent ...
... Agreement to Provide Financing and Custodial Services " ( master agreement ) with attached " Schedule D , Disclosure Acknowledgement and Broker / Bank Indemnification " ( schedule D ) . The master agreement pro- vides , in pertinent ...
Page 29
... agreement ] , *** [ petitioner ] gives * ** [ Derivium ] the right , without notice to * * * [ petitioner ] , to transfer , pledge , repledge , hypothecate , rehypothecate , lend , short sell , and / or sell outright some or all of the ...
... agreement ] , *** [ petitioner ] gives * ** [ Derivium ] the right , without notice to * * * [ petitioner ] , to transfer , pledge , repledge , hypothecate , rehypothecate , lend , short sell , and / or sell outright some or all of the ...
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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