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 100
Page 4
... determination generally rests with the taxpayer , Rule 142 ( a ) . Petitioners argue that because respondent's determination in the notice of deficiency is arbitrary , exces- sive , and without foundation , respondent's determination is ...
... determination generally rests with the taxpayer , Rule 142 ( a ) . Petitioners argue that because respondent's determination in the notice of deficiency is arbitrary , exces- sive , and without foundation , respondent's determination is ...
Page 10
... determination may involve augmenting the original cost basis of each home by expenditures on improvements . In addition to the record- keeping burden this creates , taxpayers face the difficult task of drawing a distinction between ...
... determination may involve augmenting the original cost basis of each home by expenditures on improvements . In addition to the record- keeping burden this creates , taxpayers face the difficult task of drawing a distinction between ...
Page 22
... determination letter dated June 15 , 2007 , and invoked the jurisdiction of this Court by a petition filed July 31 , 2007 . Background William C. Naylor , Jr. ( Naylor ) , is a software engineer who holds more than 10 patents on various ...
... determination letter dated June 15 , 2007 , and invoked the jurisdiction of this Court by a petition filed July 31 , 2007 . Background William C. Naylor , Jr. ( Naylor ) , is a software engineer who holds more than 10 patents on various ...
Page 24
... determination letter denying petitioner's request for exemp- tion . On July 31 , 2007 , petitioner , a California corporation , filed its petition with this Court seeking review of the final determination . Discussion Pursuant to ...
... determination letter denying petitioner's request for exemp- tion . On July 31 , 2007 , petitioner , a California corporation , filed its petition with this Court seeking review of the final determination . Discussion Pursuant to ...
Page 32
... the notice of deficiency respondent's determination was made using a cost basis of $ 10,399 for petitioner's 990 shares of IBM stock . sents an issue of first impression in this Court . 32 ( 26 ) 135 UNITED STATES TAX COURT REPORTS.
... the notice of deficiency respondent's determination was made using a cost basis of $ 10,399 for petitioner's 990 shares of IBM stock . sents an issue of first impression in this Court . 32 ( 26 ) 135 UNITED STATES TAX COURT REPORTS.
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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