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 82
Page 4
... hold that respondent's determination is entitled to the presumption of correctness and that petitioners have the bur- den of proof . We note , however , that this case is fully stipu- lated and that there is no disputed issue of fact ...
... hold that respondent's determination is entitled to the presumption of correctness and that petitioners have the bur- den of proof . We note , however , that this case is fully stipu- lated and that there is no disputed issue of fact ...
Page 13
... hold that peti- 17 Sec . 121 ( c ) provides that a taxpayer who fails to meet the ownership or use requirements under sec . 121 ( a ) because of “ a change in place of employment , health , or , to the extent provided in regulations ...
... hold that peti- 17 Sec . 121 ( c ) provides that a taxpayer who fails to meet the ownership or use requirements under sec . 121 ( a ) because of “ a change in place of employment , health , or , to the extent provided in regulations ...
Page 17
... holds , the property sold , i.e. , the dwelling and related land , must have actually been used as petitioners ' principal residence for the required 2 - year period . Because the new house peti- tioners sold was never used as their ...
... holds , the property sold , i.e. , the dwelling and related land , must have actually been used as petitioners ' principal residence for the required 2 - year period . Because the new house peti- tioners sold was never used as their ...
Page 22
... holds more than 10 patents on various inventions . On March 1 , 2001 , Naylor entered into a contract ( 2001 contract ) with a Spokane , Washington , sperm bank to store and distribute his sperm to recipients of his choice . Pursuant to ...
... holds more than 10 patents on various inventions . On March 1 , 2001 , Naylor entered into a contract ( 2001 contract ) with a Spokane , Washington , sperm bank to store and distribute his sperm to recipients of his choice . Pursuant to ...
Page 31
... hold all 990 shares of IBM stock ) . Petitioner nei- ther received a Form 1099 - DIV , Dividends and Distributions , nor included any IBM dividend income from the alleged divi- dends paid on the IBM stock on petitioners ' 2001 , 2002 ...
... hold all 990 shares of IBM stock ) . Petitioner nei- ther received a Form 1099 - DIV , Dividends and Distributions , nor included any IBM dividend income from the alleged divi- dends paid on the IBM stock on petitioners ' 2001 , 2002 ...
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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