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 49
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... Determination Concerning Collection Action ( s ) Under Section 6320 and / or 6330 ( notice of determination ) to petitioners with respect to a lien filed to collect petitioners ' unpaid tax liabilities for their 1986 , 1987 , 1988 ...
... Determination Concerning Collection Action ( s ) Under Section 6320 and / or 6330 ( notice of determination ) to petitioners with respect to a lien filed to collect petitioners ' unpaid tax liabilities for their 1986 , 1987 , 1988 ...
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... determination states that Ms. Wallace confirmed to Ms. Lavenburg that both petitioners signed the Form 900 on March ... determination sustaining the filing of the NFTL with respect to petitioners ' 1986 , 1987 , 1988 , 1989 , 1994 , and ...
... determination states that Ms. Wallace confirmed to Ms. Lavenburg that both petitioners signed the Form 900 on March ... determination sustaining the filing of the NFTL with respect to petitioners ' 1986 , 1987 , 1988 , 1989 , 1994 , and ...
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... determination for abuse of discretion . Sego v . Commissioner , 114 T.C. 604 , 610 ( 2000 ) ; Goza v . Commissioner , 114 T.C. 176 , 181-182 ( 2000 ) . We first decide whether petitioners bear the burden of proof . The period of ...
... determination for abuse of discretion . Sego v . Commissioner , 114 T.C. 604 , 610 ( 2000 ) ; Goza v . Commissioner , 114 T.C. 176 , 181-182 ( 2000 ) . We first decide whether petitioners bear the burden of proof . The period of ...
Page 7
... determination with respect to whether certain terms in the PLR are required to be deleted before publication . Therefore , we will grant R's motion for summary judgment in part . Held , further , because a question of fact remains ...
... determination with respect to whether certain terms in the PLR are required to be deleted before publication . Therefore , we will grant R's motion for summary judgment in part . Held , further , because a question of fact remains ...
Page 8
... determination adverse to petitioner's request . Respondent informed peti- tioner's counsel that petitioner could withdraw the request , but petitioner declined . On October 5 , 2007 , respondent issued a written adverse determination ...
... determination adverse to petitioner's request . Respondent informed peti- tioner's counsel that petitioner could withdraw the request , but petitioner declined . On October 5 , 2007 , respondent issued a written adverse determination ...
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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