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 2
... filed a timely petition contesting respondent's deter- mination . After concessions , 2 the issues for decision are : ( 1 ) Whether petitioners may exclude from gross income $ 500,000 of cap- ital gain from the sale in 2000 of property ...
... filed a timely petition contesting respondent's deter- mination . After concessions , 2 the issues for decision are : ( 1 ) Whether petitioners may exclude from gross income $ 500,000 of cap- ital gain from the sale in 2000 of property ...
Page 3
... filing their 2000 Form 1040 , U.S. Indi- vidual Income Tax Return ( 2000 return ) . However , peti- tioners failed to file their 2000 return by the August 15 , 2001 , due date . On September 17 , 2001 , petitioners filed their 2000 ...
... filing their 2000 Form 1040 , U.S. Indi- vidual Income Tax Return ( 2000 return ) . However , peti- tioners failed to file their 2000 return by the August 15 , 2001 , due date . On September 17 , 2001 , petitioners filed their 2000 ...
Page 21
... Filed July 7 , 2010 . P , a nonprofit corporation founded by S , provides S's sperm free of charge to women seeking to become pregnant through artificial insemination or in vitro fertilization . S and his father , F , are P's board ...
... Filed July 7 , 2010 . P , a nonprofit corporation founded by S , provides S's sperm free of charge to women seeking to become pregnant through artificial insemination or in vitro fertilization . S and his father , F , are P's board ...
Page 38
... filed a ch . 11 bankruptcy petition , and on Nov. 4 , 2005 , the case was converted to ch . 7 and venue was moved to South Carolina . transaction the risk of loss to a lender is that 38 ( 26 ) 135 UNITED STATES TAX COURT REPORTS.
... filed a ch . 11 bankruptcy petition , and on Nov. 4 , 2005 , the case was converted to ch . 7 and venue was moved to South Carolina . transaction the risk of loss to a lender is that 38 ( 26 ) 135 UNITED STATES TAX COURT REPORTS.
Page 45
... filed their 2001 Federal income tax return on February 11 , 2004 , more than 21 months after its due date ... filing a Federal tax return is due to reasonable cause " If the taxpayer exercised ordinary business care and prudence and was ...
... filed their 2001 Federal income tax return on February 11 , 2004 , more than 21 months after its due date ... filing a Federal tax return is due to reasonable cause " If the taxpayer exercised ordinary business care and prudence and was ...
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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