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
... respondent mailed 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 ...
... respondent mailed 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 ...
Page 4
... respondent's determination in the notice of deficiency is arbitrary , exces- sive , and without foundation , respondent's determination is not entitled to any presumption of correctness and that respondent bears the burden of proof . 10 ...
... respondent's determination in the notice of deficiency is arbitrary , exces- sive , and without foundation , respondent's determination is not entitled to any presumption of correctness and that respondent bears the burden of proof . 10 ...
Page 5
... Respondent contends that petitioners did not sell property they had owned and used as their principal residence for ... Respondent's argument interprets the term " property " to mean , or at least include , a dwelling that was owned and ...
... Respondent contends that petitioners did not sell property they had owned and used as their principal residence for ... Respondent's argument interprets the term " property " to mean , or at least include , a dwelling that was owned and ...
Page 24
... respondent sent petitioner a pro- posed exemption denial letter . Petitioner , on March 30 , 2006 , submitted a written protest . The parties held a conference on November 28 , 2006 , to discuss petitioner's application for exemption ...
... respondent sent petitioner a pro- posed exemption denial letter . Petitioner , on March 30 , 2006 , submitted a written protest . The parties held a conference on November 28 , 2006 , to discuss petitioner's application for exemption ...
Page 53
... Respondent determined that petitioner's realized gain , in 2001 , was $ 72,415 , because respondent allowed him to deduct from the amount realized not only his adjusted basis but also $ 10,399 , denominated in respondent's calcula- tion ...
... Respondent determined that petitioner's realized gain , in 2001 , was $ 72,415 , because respondent allowed him to deduct from the amount realized not only his adjusted basis but also $ 10,399 , denominated in respondent's calcula- tion ...
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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