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 100
Page 6
... statute does not define a term , the term is given its ordinary meaning . See Perrin v . United States , 444 U.S. 37 , 42 ( 1979 ) ; Nw . Forest Res . Council v . Glickman , 82 F.3d 825 , 833 ( 9th Cir . 1996 ) ; Keene v . Commissioner ...
... statute does not define a term , the term is given its ordinary meaning . See Perrin v . United States , 444 U.S. 37 , 42 ( 1979 ) ; Nw . Forest Res . Council v . Glickman , 82 F.3d 825 , 833 ( 9th Cir . 1996 ) ; Keene v . Commissioner ...
Page 13
... statute as written by Congress . Rules of statutory construction require that we narrowly construe exclusions from income . Commissioner v . Schleier , 515 U.S. at 328. Under section 121 ( a ) and its legislative history , we cannot ...
... statute as written by Congress . Rules of statutory construction require that we narrowly construe exclusions from income . Commissioner v . Schleier , 515 U.S. at 328. Under section 121 ( a ) and its legislative history , we cannot ...
Page 17
... statute in a single opinion that would apply to all possible fact situations . We therefore focus upon the case before us and allow other facts to await their legal resolu- tion on another day . We have often stated that we " must ...
... statute in a single opinion that would apply to all possible fact situations . We therefore focus upon the case before us and allow other facts to await their legal resolu- tion on another day . We have often stated that we " must ...
Page 18
... statute for that interpretation ( which text it concludes is ambiguous ) but looks to a report of the Committee on Ways and Means , House of Representa- tives ( included as part of H. Rept . 105-148 , at 285 ( 1997 ) , 1997-4 C.B. ( Vol ...
... statute for that interpretation ( which text it concludes is ambiguous ) but looks to a report of the Committee on Ways and Means , House of Representa- tives ( included as part of H. Rept . 105-148 , at 285 ( 1997 ) , 1997-4 C.B. ( Vol ...
Page 75
... statute expressly permits an individual to seek judicial review in this Court of the amount or denial of an award determination . See Staff of Joint Comm . on Tax- ation , Technical Explanation of H.R. 6408 , The " Tax Relief and Health ...
... statute expressly permits an individual to seek judicial review in this Court of the amount or denial of an award determination . See Staff of Joint Comm . on Tax- ation , Technical Explanation of H.R. 6408 , The " Tax Relief and Health ...
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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