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 75
Page 1
... results from the filing of a joint return . Sec . 6013 ( d ) ( 3 ) . Spouses filing a joint return are separate taxpayers . Dolan v . Commissioner , 44 T.C. 420 , 428 ( 1965 ) . Because they are separate taxpayers , each of them has an ...
... results from the filing of a joint return . Sec . 6013 ( d ) ( 3 ) . Spouses filing a joint return are separate taxpayers . Dolan v . Commissioner , 44 T.C. 420 , 428 ( 1965 ) . Because they are separate taxpayers , each of them has an ...
Page 22
... resulting taxable income of $ 793 . Petitioner attached to the return Form 8275 , Disclosure Statement , in which he argued that the $ 3.5 million attorney's fee payment had been held not to be taxable income by the U.S. Court of ...
... resulting taxable income of $ 793 . Petitioner attached to the return Form 8275 , Disclosure Statement , in which he argued that the $ 3.5 million attorney's fee payment had been held not to be taxable income by the U.S. Court of ...
Page 29
... result of failing to include the $ 8.75 million qui tam payment in his gross income . See sec . 6662 ( b ) ( 2 ) . Alternatively , respondent contends that the underpayment is attributable to negligence or disregard of rules and ...
... result of failing to include the $ 8.75 million qui tam payment in his gross income . See sec . 6662 ( b ) ( 2 ) . Alternatively , respondent contends that the underpayment is attributable to negligence or disregard of rules and ...
Page 30
... result of negligence or disregard of rules or regulations or if there is a substantial understatement of income tax . Sec . 6662 ( b ) ; New Phoenix Sunrise Corp. v . Commissioner , supra at 189 , 191. As discussed above , peti- tioner ...
... result of negligence or disregard of rules or regulations or if there is a substantial understatement of income tax . Sec . 6662 ( b ) ; New Phoenix Sunrise Corp. v . Commissioner , supra at 189 , 191. As discussed above , peti- tioner ...
Page 36
... result of the discomfort arising from the perceived incongruence between anatomical sex and perceived gender identity . 5 See 5 In reaching her diagnosis Ms. Ellaborn considered and ruled out other causes - so - called co- morbid ...
... result of the discomfort arising from the perceived incongruence between anatomical sex and perceived gender identity . 5 See 5 In reaching her diagnosis Ms. Ellaborn considered and ruled out other causes - so - called co- morbid ...
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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