Reports of the United States Tax Court, Volume 134United 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 62
Page 30
... application to the relevant facts . Myers v . Commissioner , T.C. Memo . 1994-529 ; sec . 1.6662- 4 ( d ) ( 2 ) , Income Tax Regs . Taking into account all authorities , substantial authority exists only if the weight of the authori ...
... application to the relevant facts . Myers v . Commissioner , T.C. Memo . 1994-529 ; sec . 1.6662- 4 ( d ) ( 2 ) , Income Tax Regs . Taking into account all authorities , substantial authority exists only if the weight of the authori ...
Page 50
... Applying the foregoing principles , the Court in Jacobs v . Commissioner , 62 T.C. 813 ( 1974 ) , concluded that the expenses of the taxpayer's divorce , even though the divorce was rec- ommended by the taxpayer's psychiatrist and was ...
... Applying the foregoing principles , the Court in Jacobs v . Commissioner , 62 T.C. 813 ( 1974 ) , concluded that the expenses of the taxpayer's divorce , even though the divorce was rec- ommended by the taxpayer's psychiatrist and was ...
Page 62
... ( applying the Eighth Amendment test to a pretrial detainee ) ; White v . Farrier , 849 F.2d 322 , 325-327 ( 8th Cir . 1988 ) . Seven of the U.S. Courts of Appeals that have considered the question have concluded that severe GID or ...
... ( applying the Eighth Amendment test to a pretrial detainee ) ; White v . Farrier , 849 F.2d 322 , 325-327 ( 8th Cir . 1988 ) . Seven of the U.S. Courts of Appeals that have considered the question have concluded that severe GID or ...
Page 84
... applying first the exceptions in section 213 ( d ) ( 9 ) ( B ) , then those in section 213 ( d ) ( 9 ) ( A ) . Petitioner's sex reassignment surgery is excluded from the class of " other similar proce- dures " principally because it is ...
... applying first the exceptions in section 213 ( d ) ( 9 ) ( B ) , then those in section 213 ( d ) ( 9 ) ( A ) . Petitioner's sex reassignment surgery is excluded from the class of " other similar proce- dures " principally because it is ...
Page 102
... applying section 213. Any expansion of the medical expense deduction should be addressed by Con- gress because it is not clear that surgery which does not address a physical condition is deductible under section 213 ( d ) ( 9 ) . The ...
... applying section 213. Any expansion of the medical expense deduction should be addressed by Con- gress because it is not clear that surgery which does not address a physical condition is deductible under section 213 ( d ) ( 9 ) . The ...
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amended appearance application bankruptcy Benjamin standards Brand X call option cash certification Chevron Code Commissioner condominium Congress contract cosmetic surgery deduction deposition determination directed at improving disease disorder DSM-IV-TR electronically stored information employees engineering exemption expenses facade easement fees filed foreign currency futures contracts Gender Identity Disorder gross income guaranty hormone therapy Income Tax Regs insurance policy Internal Revenue Internal Revenue Code interpretation interrogatories issue legislative history levy lien majority medical necessity ment motion notice paragraph party patient payment pension period of limitations person peti petition petitioner petitioner's provides psychiatric purposes pursuant reasonable relief from joint request res judicata respect respondent respondent's Rule section 213 sex reassignment surgery statute statutory stipulation summary judgment Summitt supra T.C. Memo Tax Court tax liability taxable taxpayer temporary regulations testimony tion tioner transfer transsexualism treat treatment trial UFTA United Vitro waiver