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 81
Page 14
... authority , or similar defenses . Id . Petitioners admit that they did not file a timely Federal income tax return for 2000. This is sufficient to satisfy respondent's burden of producing evidence that the section 6651 ( a ) ( 1 ) ...
... authority , or similar defenses . Id . Petitioners admit that they did not file a timely Federal income tax return for 2000. This is sufficient to satisfy respondent's burden of producing evidence that the section 6651 ( a ) ( 1 ) ...
Page 28
... Authority . Charles D. Cathcart was president of Derivium . On or about August 6 , 2001 , Derivium sent to petitioner a document entitled " Master Agreement to Provide Financing and Custodial Services " ( master agreement ) with ...
... Authority . Charles D. Cathcart was president of Derivium . On or about August 6 , 2001 , Derivium sent to petitioner a document entitled " Master Agreement to Provide Financing and Custodial Services " ( master agreement ) with ...
Page 41
... authorities cited above , the Court concludes that the evidence against Defendant Derivium USA is strong and that the merits of the case support entry of default judgment here . The Court concludes that an injunction against Derivium is ...
... authorities cited above , the Court concludes that the evidence against Defendant Derivium USA is strong and that the merits of the case support entry of default judgment here . The Court concludes that an injunction against Derivium is ...
Page 50
... authority to cover its obligation to its customer with securities other than those actually purchased on the cus- tomer's behalf , the customer was the owner of the securities and so , on the broker's bankruptcy , did not become merely ...
... authority to cover its obligation to its customer with securities other than those actually purchased on the cus- tomer's behalf , the customer was the owner of the securities and so , on the broker's bankruptcy , did not become merely ...
Page 51
... authority to sell the IBM common stock in question for its own account , which Derivium in fact did . 3 The ... authority addressing that point , I think that , consistent with Provost v . United States , 269 U.S. 443 ( 1926 ) ...
... authority to sell the IBM common stock in question for its own account , which Derivium in fact did . 3 The ... authority addressing that point , I think that , consistent with Provost v . United States , 269 U.S. 443 ( 1926 ) ...
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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