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. |
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Results 1-5 of 67
Page 24
... effect of such a broad view of gross income is that exclusions from gross income are nar- rowly construed . Commissioner v . Schleier , 515 U.S. 323 , 328 ( 1995 ) . As noted above , this Court has considered the issue 24 ( 20 ) 134 ...
... effect of such a broad view of gross income is that exclusions from gross income are nar- rowly construed . Commissioner v . Schleier , 515 U.S. 323 , 328 ( 1995 ) . As noted above , this Court has considered the issue 24 ( 20 ) 134 ...
Page 25
... effects a partial assignment of the claim for the purposes of standing , the assignment of the claim does not change the character of the proceeds to petitioner . The qui tam payment is the equivalent of a reward as we held in Roco v ...
... effects a partial assignment of the claim for the purposes of standing , the assignment of the claim does not change the character of the proceeds to petitioner . The qui tam payment is the equivalent of a reward as we held in Roco v ...
Page 35
... effect in the year in issue , and all Rule references are to the Tax Court Rules of Practice and Procedure . 3 Reflecting petitioner's preference , we use the feminine pronoun to refer to her throughout this Opinion . 4 Petitioner and ...
... effect in the year in issue , and all Rule references are to the Tax Court Rules of Practice and Procedure . 3 Reflecting petitioner's preference , we use the feminine pronoun to refer to her throughout this Opinion . 4 Petitioner and ...
Page 38
... effect , producing a sense of well - being and a " calming effect " . 10 To be qualified to recommend hormonal or surgical sex reassignment , a psychotherapist must have ( 1 ) a master's degree in clinical behavioral science , and at ...
... effect , producing a sense of well - being and a " calming effect " . 10 To be qualified to recommend hormonal or surgical sex reassignment , a psychotherapist must have ( 1 ) a master's degree in clinical behavioral science , and at ...
Page 40
... effects of the earlier procedures . The surgeon also gave petitioner a Botox treatment at that time . The deductibility of the foregoing procedures is not at issue . 17 In one instance , petitioner held a knife and had an urge to cut ...
... effects of the earlier procedures . The surgeon also gave petitioner a Botox treatment at that time . The deductibility of the foregoing procedures is not at issue . 17 In one instance , petitioner held a knife and had an urge to cut ...
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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