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 4
... 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 under section 121 ( a ) . Accordingly , we hold that respondent's ...
... 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 under section 121 ( a ) . Accordingly , we hold that respondent's ...
Page 22
... received a final adverse determination letter dated June 15 , 2007 , and invoked the jurisdiction of this Court by a petition filed July 31 , 2007 . Background William C. Naylor , Jr. ( Naylor ) , is a software engineer who holds more ...
... received a final adverse determination letter dated June 15 , 2007 , and invoked the jurisdiction of this Court by a petition filed July 31 , 2007 . Background William C. Naylor , Jr. ( Naylor ) , is a software engineer who holds more ...
Page 23
... received 433 questionnaires and distributed sperm to 20 women . In 2005 petitioner received 386 questionnaires and distributed sperm to 4 women ( 21 ) 23 FREE FERTILITY FOUND . v . COMMISSIONER.
... received 433 questionnaires and distributed sperm to 20 women . In 2005 petitioner received 386 questionnaires and distributed sperm to 4 women ( 21 ) 23 FREE FERTILITY FOUND . v . COMMISSIONER.
Page 24
United States. Tax Court. petitioner received 386 questionnaires and distributed sperm to 4 women . On November 30 , 2005 , respondent sent petitioner a pro- posed exemption denial letter . Petitioner , on March 30 , 2006 , submitted a ...
United States. Tax Court. petitioner received 386 questionnaires and distributed sperm to 4 women . On November 30 , 2005 , respondent sent petitioner a pro- posed exemption denial letter . Petitioner , on March 30 , 2006 , submitted a ...
Page 25
... received 819 inquiries and provided sperm to 24 women . In deciding who receives the sperm , petitioner has certain preferences that narrow the class of eligible recipi- ents . It is not apparent what , if any , relationship some of ...
... received 819 inquiries and provided sperm to 24 women . In deciding who receives the sperm , petitioner has certain preferences that narrow the class of eligible recipi- ents . It is not apparent what , if any , relationship some of ...
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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