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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Page 8
... result of tax on gain realized on the sale of their principal residences— especially where a taxpayer was compelled to sell his prin- cipal residence and move to a new one because of a change in circumstances such as an increase in ...
... result of tax on gain realized on the sale of their principal residences— especially where a taxpayer was compelled to sell his prin- cipal residence and move to a new one because of a change in circumstances such as an increase in ...
Page 10
... result of the rollover provisions and the $ 125,000 one - time exclusion , detailed records of transactions and expendi- tures on home improvements must be kept , in most cases , for many dec- ades . To claim the exclusion , many ...
... result of the rollover provisions and the $ 125,000 one - time exclusion , detailed records of transactions and expendi- tures on home improvements must be kept , in most cases , for many dec- ades . To claim the exclusion , many ...
Page 16
... result is consistent with Congress ' intention to liberalize the exclusion rules in 1997 when it amended section 121. However , the dissent ignores the fact that the term " principal residence " has been consistently used by Congress ...
... result is consistent with Congress ' intention to liberalize the exclusion rules in 1997 when it amended section 121. However , the dissent ignores the fact that the term " principal residence " has been consistently used by Congress ...
Page 17
... result and argues that the majority's analysis in this case will distort the result in other cases in which the taxpayer should qualify for the section 121 exclusion . The response to this argument is straight- forward - it is not this ...
... result and argues that the majority's analysis in this case will distort the result in other cases in which the taxpayer should qualify for the section 121 exclusion . The response to this argument is straight- forward - it is not this ...
Page 18
... result in this case by anticipating those cases . GALE , THORNTON , MARVEL , WHERRY , GUSTAFSON , and PARIS , JJ . , agree with this concurring opinion . HALPERN , J. , dissenting : There is adequate ground for the majority's conclusion ...
... result in this case by anticipating those cases . GALE , THORNTON , MARVEL , WHERRY , GUSTAFSON , and PARIS , JJ . , agree with this concurring opinion . HALPERN , J. , dissenting : There is adequate ground for the majority's conclusion ...
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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