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 84
Page 2
... 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 on Summit Road ...
... 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 on Summit Road ...
Page 22
... petition filed July 31 , 2007 . Background William C. Naylor , Jr. ( Naylor ) , is a software engineer who holds more than 10 patents on various inventions . On March 1 , 2001 , Naylor entered into a contract ( 2001 contract ) with a ...
... petition filed July 31 , 2007 . Background William C. Naylor , Jr. ( Naylor ) , is a software engineer who holds more than 10 patents on various inventions . On March 1 , 2001 , Naylor entered into a contract ( 2001 contract ) with a ...
Page 24
... petition with this Court seeking review of the final determination . Discussion Pursuant to section 501 ( a ) , organizations described in sec- tion 501 ( c ) ( 3 ) are exempt from Federal income taxation . Section 501 ( c ) ( 3 ) ...
... petition with this Court seeking review of the final determination . Discussion Pursuant to section 501 ( a ) , organizations described in sec- tion 501 ( c ) ( 3 ) are exempt from Federal income taxation . Section 501 ( c ) ( 3 ) ...
Page 28
... petition was filed , petitioners resided in Georgia . After petitioner graduated from college in 1964 , he began a successful career with IBM . While employed at IBM peti- tioner purchased shares of IBM stock . During 2001 petitioner's ...
... petition was filed , petitioners resided in Georgia . After petitioner graduated from college in 1964 , he began a successful career with IBM . While employed at IBM peti- tioner purchased shares of IBM stock . During 2001 petitioner's ...
Page 38
... 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.
... 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.
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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