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 34
Page 282
... Lake Association , Inc. v . United States , 868 F.2d 108 , 111-113 ( 4th Cir . 1989 ) , the Court of Appeals for the Fourth Circuit held that a homeowners association that restricts the use of its facilities to its members does 282 ...
... Lake Association , Inc. v . United States , 868 F.2d 108 , 111-113 ( 4th Cir . 1989 ) , the Court of Appeals for the Fourth Circuit held that a homeowners association that restricts the use of its facilities to its members does 282 ...
Page 283
... Lake Association , Inc. v . United States , supra at 111-113 . It fol- lows that if a homeowners association has one facility that is closed to the general public , then that facility is not substantially related to the promotion of ...
... Lake Association , Inc. v . United States , supra at 111-113 . It fol- lows that if a homeowners association has one facility that is closed to the general public , then that facility is not substantially related to the promotion of ...
Page 473
... Lake Property On November 27 , 1996 , petitioners paid $ 600,000 for a fee simple interest in a 3 - acre lakefront property at 5892 Oak- land Road in the Village of Chenequa , Wisconsin ( lake prop- erty ) . The lake property was on Pine ...
... Lake Property On November 27 , 1996 , petitioners paid $ 600,000 for a fee simple interest in a 3 - acre lakefront property at 5892 Oak- land Road in the Village of Chenequa , Wisconsin ( lake prop- erty ) . The lake property was on Pine ...
Page 474
... lake house to the Village of Chenequa Volunteer Fire Department ( VFD ) for firefighter training exercises and demolition in a controlled burn and to claim a charitable contribution deduction for the value of the lake house . In early ...
... lake house to the Village of Chenequa Volunteer Fire Department ( VFD ) for firefighter training exercises and demolition in a controlled burn and to claim a charitable contribution deduction for the value of the lake house . In early ...
Page 475
... lake house . On March 30 , 1998 , approximately 5 weeks after the destruction of the lake house , petitioners entered into a con- tract to have a new residence constructed on the lake prop- erty at a cost of approximately $ 383,000 ...
... lake house . On March 30 , 1998 , approximately 5 weeks after the destruction of the lake house , petitioners entered into a con- tract to have a new residence constructed on the lake prop- erty at a cost of approximately $ 383,000 ...
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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