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 3
... peti- tioners a notice of deficiency for 2000 that increased petitioners ' income by $ 500,0009 and explained that peti- tioners had failed to establish that any of the gain on the sale of the Summit Road property was excludable under ...
... peti- tioners a notice of deficiency for 2000 that increased petitioners ' income by $ 500,0009 and explained that peti- tioners had failed to establish that any of the gain on the sale of the Summit Road property was excludable under ...
Page 4
... peti- tioners have unreported income . Petitioners do not dispute that they received proceeds from the sale of the Summit Road property or that the sale resulted in gain that is taxable to them unless some part of the gain is excluded ...
... peti- tioners have unreported income . Petitioners do not dispute that they received proceeds from the sale of the Summit Road property or that the sale resulted in gain that is taxable to them unless some part of the gain is excluded ...
Page 5
... recognize that the exclu- sion thereunder applies to the gain on the sale of property that was used as the taxpayer's principal residence . Peti- tioners ' argument focuses on two facts - petitioners used ( 1 ) 5 GATES v . COMMISSIONER.
... recognize that the exclu- sion thereunder applies to the gain on the sale of property that was used as the taxpayer's principal residence . Peti- tioners ' argument focuses on two facts - petitioners used ( 1 ) 5 GATES v . COMMISSIONER.
Page 13
... 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 , unforeseen ...
... 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 , unforeseen ...
Page 15
... peti- tioners sold was not used as their principal residence for the required 2 - year period . Petitioners demolished their former principal residence and built a new , much larger house that they never occupied . The facts are ...
... peti- tioners sold was not used as their principal residence for the required 2 - year period . Petitioners demolished their former principal residence and built a new , much larger house that they never occupied . The facts are ...
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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