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 56
Page 46
... underpayment of tax required to be shown on a return attributable to , inter alia , ( 1 ) negligence or disregard of rules or regulations or ( 2 ) a substantial understatement of income tax . See New Phoenix Sunrise Corp. & Subs . v ...
... underpayment of tax required to be shown on a return attributable to , inter alia , ( 1 ) negligence or disregard of rules or regulations or ( 2 ) a substantial understatement of income tax . See New Phoenix Sunrise Corp. & Subs . v ...
Page 71
... underpayment in Federal estate tax . He learned of the alleged omission by representing the widow of Ms. Eweson's grandson , who is also the guardian of a pur- ported beneficiary of the trust . He also verified the informa- tion by ...
... underpayment in Federal estate tax . He learned of the alleged omission by representing the widow of Ms. Eweson's grandson , who is also the guardian of a pur- ported beneficiary of the trust . He also verified the informa- tion by ...
Page 72
... underpayment of taxes . " Petitioner filed two separate petitions in this Court in response to respondent's denial of the whistleblower claims . Respondent filed motions to dismiss for lack of jurisdiction in both proceedings on the ...
... underpayment of taxes . " Petitioner filed two separate petitions in this Court in response to respondent's denial of the whistleblower claims . Respondent filed motions to dismiss for lack of jurisdiction in both proceedings on the ...
Page 74
... under- payment of taxes ; or ( c ) result in the collection of proceeds . See id . pt . 25.2.2.12 ( 2 ) . The ... underpayment of tax . Sec . 7623 ( b ) ( 2 ) and ( 3 ) . Furthermore , an award is available only if the taxpayer ...
... under- payment of taxes ; or ( c ) result in the collection of proceeds . See id . pt . 25.2.2.12 ( 2 ) . The ... underpayment of tax . Sec . 7623 ( b ) ( 2 ) and ( 3 ) . Furthermore , an award is available only if the taxpayer ...
Page 77
... underpayment of tax or actions described in subsection ( a ) ( 2 ) , then the Whistleblower Office may appropriately reduce such award . If such individual is convicted of criminal conduct arising from the role described in the ...
... underpayment of tax or actions described in subsection ( a ) ( 2 ) , then the Whistleblower Office may appropriately reduce such award . If such individual is convicted of criminal conduct arising from the role described in the ...
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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