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 67
Page 6
... claim under section 6330 ( c ) ( 1 ) as long as it is appro- priately raised before this Court . Med . Practice Solutions , LLC v . Commissioner , T.C. Memo . 2009-214 . The administrative record and the stipulation of facts show that ...
... claim under section 6330 ( c ) ( 1 ) as long as it is appro- priately raised before this Court . Med . Practice Solutions , LLC v . Commissioner , T.C. Memo . 2009-214 . The administrative record and the stipulation of facts show that ...
Page 10
... claim for refund required by , or provided for or permitted under , the provisions of this title which is filed with the Secretary " . Section 6103 ( b ) ( 2 ) provides an expansive definition of return information . However , sec- tion ...
... claim for refund required by , or provided for or permitted under , the provisions of this title which is filed with the Secretary " . Section 6103 ( b ) ( 2 ) provides an expansive definition of return information . However , sec- tion ...
Page 20
... Claims Act action . He did not report the remaining $ 3.5 million , which was subtracted from the recovery by P's attorneys as attorney's fees . P then omitted the $ 5.25 million net proceeds of the qui tam payment from the taxable ...
... Claims Act action . He did not report the remaining $ 3.5 million , which was subtracted from the recovery by P's attorneys as attorney's fees . P then omitted the $ 5.25 million net proceeds of the qui tam payment from the taxable ...
Page 21
... Claims Act ( FCA ) , 31 U.S.C. secs . 3729-3733 ( 2006 ) , alleging that Lock- heed Martin had defrauded the United States . The United States intervened in the first suit , but not the second . 1 Unless otherwise indicated , all Rule ...
... Claims Act ( FCA ) , 31 U.S.C. secs . 3729-3733 ( 2006 ) , alleging that Lock- heed Martin had defrauded the United States . The United States intervened in the first suit , but not the second . 1 Unless otherwise indicated , all Rule ...
Page 24
... claim on his own ; however , the Government has the right to intervene in the case . 31 U.S.C. sec . 3730. The ... claim is the assignment of the United States ' reimbursement claim to the relator and that , because the payment would not ...
... claim on his own ; however , the Government has the right to intervene in the case . 31 U.S.C. sec . 3730. The ... claim is the assignment of the United States ' reimbursement claim to the relator and that , because the payment would not ...
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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