Reports of the United States Tax Court, Volume 134

action administrative allowed amended amount appearance application argues authority bankruptcy certification claim Code collection Commissioner conclude condition Congress considered contract cosmetic surgery Court currency decision deduction definition deposition determination directed discovery disease easement effect employees engineering evidence exemption expenses expert fact Federal fees filed foreign Form function Government held hold hormone income tax interest Internal Revenue Code International interpretation issue Judge legislative levy liability limitations majority matter meaning ment mental motion notice officer opinion option otherwise paragraph party payment performed period person petitioner petitioner's practice prevent procedures provides pursuant question reasonable record reference regarding Regs regulations request respect respondent respondent's result Rule serve sex reassignment standards statute stipulation supra taxpayer temporary regulations term tion transfer treat treatment trial United unless witness