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 86
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... OPINION WELLS , Judge : Respondent sent a Notice of 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 ...
... OPINION WELLS , Judge : Respondent sent a Notice of 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 ...
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... OPINION GOEKE , Judge : This matter is before the Court on respond- ent's motion for summary judgment filed pursuant to Rule 121.1 For the reasons stated herein , we shall grant in part and deny in part respondent's motion . Background ...
... OPINION GOEKE , Judge : This matter is before the Court on respond- ent's motion for summary judgment filed pursuant to Rule 121.1 For the reasons stated herein , we shall grant in part and deny in part respondent's motion . Background ...
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... Opinion by reference and are so found . At the time he filed the petition , petitioner resided in Florida . Petitioner earned a bachelor's degree in business adminis- tration and accounting . From 1981 through July 1995 , peti- tioner ...
... Opinion by reference and are so found . At the time he filed the petition , petitioner resided in Florida . Petitioner earned a bachelor's degree in business adminis- tration and accounting . From 1981 through July 1995 , peti- tioner ...
Page 22
... opinion of the Eleventh Circuit , or of any Court of Appeals , standing for that proposition . Additionally , petitioner failed to identify on the Form 8275 any authority for excluding from his taxable income the $ 5.25 million net ...
... opinion of the Eleventh Circuit , or of any Court of Appeals , standing for that proposition . Additionally , petitioner failed to identify on the Form 8275 any authority for excluding from his taxable income the $ 5.25 million net ...
Page 23
... opinion , the $ 8.75 million qui tam payment was from Lockheed Martin and not the United States . On December 6 , 2004 , respondent determined that a math error was made on petitioner's return and sent him a notice of assessment of a ...
... opinion , the $ 8.75 million qui tam payment was from Lockheed Martin and not the United States . On December 6 , 2004 , respondent determined that a math error was made on petitioner's return and sent him a notice of assessment of a ...
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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