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 45
Page 1
... hold that the nonwaiving spouse is not bound by the waiver where the other spouse on a joint return has waived the 10 - year period of limitations on collection . Mrs. Jordan admits to timely signing the Form 900 , which contains a ...
... hold that the nonwaiving spouse is not bound by the waiver where the other spouse on a joint return has waived the 10 - year period of limitations on collection . Mrs. Jordan admits to timely signing the Form 900 , which contains a ...
Page 2
... hold that we will review de novo 6 the issue of whether the signature on the Form 900 purporting to be Mr. Jordan's signature is , in fact , his signature . 7 Under a de novo standard of review , we consider all of the relevant evidence ...
... hold that we will review de novo 6 the issue of whether the signature on the Form 900 purporting to be Mr. Jordan's signature is , in fact , his signature . 7 Under a de novo standard of review , we consider all of the relevant evidence ...
Page 5
... hold that Mr. Jordan may not repudiate the waiver contained in the Form 900. We have held that a taxpayer ratified the waiver of the 10 - year period of limitations on collection when he made payments pursuant to an installment ...
... hold that Mr. Jordan may not repudiate the waiver contained in the Form 900. We have held that a taxpayer ratified the waiver of the 10 - year period of limitations on collection when he made payments pursuant to an installment ...
Page 6
... hold that Mr. Jordan may not repudiate the waiver in the Form 900 extending the 10 - year period of limitations on collection . Lastly , we decide whether petitioners may now raise in this Court the issue of whether a proper notice of ...
... hold that Mr. Jordan may not repudiate the waiver in the Form 900 extending the 10 - year period of limitations on collection . Lastly , we decide whether petitioners may now raise in this Court the issue of whether a proper notice of ...
Page 22
... holds that qui tam payments are includable in gross income of the recipient . 3 " Qui tam " is an abbreviation of the Latin phrase " qui tam pro domino rege quam pro se ipso in hac parte sequitur " , which means " who pursues this ...
... holds that qui tam payments are includable in gross income of the recipient . 3 " Qui tam " is an abbreviation of the Latin phrase " qui tam pro domino rege quam pro se ipso in hac parte sequitur " , which means " who pursues this ...
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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