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 68
Page 3
... loans , but the record does not disclose the identity of the property or properties that secured the mortgage loans or the dates , amounts , or purposes of the loans . 6 Petitioners never resided in the new house . 7 On April 7 , 2000 ...
... loans , but the record does not disclose the identity of the property or properties that secured the mortgage loans or the dates , amounts , or purposes of the loans . 6 Petitioners never resided in the new house . 7 On April 7 , 2000 ...
Page 26
... loan of 90 percent of the value of the IBM stock pledged as collateral . The pur- 5 Petitioner does not contend , nor is there evidence , that it relieves the poor , distressed , or otherwise underprivileged . ported loan was ...
... loan of 90 percent of the value of the IBM stock pledged as collateral . The pur- 5 Petitioner does not contend , nor is there evidence , that it relieves the poor , distressed , or otherwise underprivileged . ported loan was ...
Page 27
... loan for an addi- tional term , or satisfying the " loan " by surrendering any right to receive IBM stock . At maturity in August 2004 the balance due was $ 40,924.57 more than the then value of the IBM stock . P elected to satisfy his ...
... loan for an addi- tional term , or satisfying the " loan " by surrendering any right to receive IBM stock . At maturity in August 2004 the balance due was $ 40,924.57 more than the then value of the IBM stock . P elected to satisfy his ...
Page 28
... loan program . 2 Under that program Derivium would purport to lend 90 percent of the value of securities pledged to Derivium as collateral . Derivium was not registered with the New York Stock Exchange or the National Association of ...
... loan program . 2 Under that program Derivium would purport to lend 90 percent of the value of securities pledged to Derivium as collateral . Derivium was not registered with the New York Stock Exchange or the National Association of ...
Page 29
... loan . *** [ Petitioner ] understands that * * * [ Derivium ] has the right to receive and retain the benefits from any such transactions and that * * * [ petitioner ] is not entitled to these benefits during the term of a loan ...
... loan . *** [ Petitioner ] understands that * * * [ Derivium ] has the right to receive and retain the benefits from any such transactions and that * * * [ petitioner ] is not entitled to these benefits during the term of a loan ...
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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