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 31
Page
... stipulations of fact are incorporated in this Opinion by reference and are found accordingly . 1 Unless otherwise indicated , all Rule references are to the Tax Court Rules of Practice and Procedure , and all section references are to ...
... stipulations of fact are incorporated in this Opinion by reference and are found accordingly . 1 Unless otherwise indicated , all Rule references are to the Tax Court Rules of Practice and Procedure , and all section references are to ...
Page 6
... stipulation of facts show that petitioners ' taxes for their 1987 , 1994 , and 1995 tax years were assessed on the basis of the filing of joint tax returns after petitioners failed to pay the tax shown on the returns . In years where a ...
... stipulation of facts show that petitioners ' taxes for their 1987 , 1994 , and 1995 tax years were assessed on the basis of the filing of joint tax returns after petitioners failed to pay the tax shown on the returns . In years where a ...
Page 21
... stipulations of fact are incorporated in this 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 ...
... stipulations of fact are incorporated in this 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 ...
Page 27
... stipulation to the contrary , any appeal of the instant case would be to the Court of Appeals for the Eleventh Circuit . The Tax Court follows the law of the circuit in which an appeal would lie if that law is on point . Golsen v ...
... stipulation to the contrary , any appeal of the instant case would be to the Court of Appeals for the Eleventh Circuit . The Tax Court follows the law of the circuit in which an appeal would lie if that law is on point . Golsen v ...
Page 32
... stipulation to the con- trary , of appeals by Florida residents . 12 Commissioner v . Banks , 543 U.S. 426 ( 2005 ) , was decided on Jan. 24 , 2005 . payers demonstrate reasonable cause when they exercise ordinary business care 32 ( 20 ) ...
... stipulation to the con- trary , of appeals by Florida residents . 12 Commissioner v . Banks , 543 U.S. 426 ( 2005 ) , was decided on Jan. 24 , 2005 . payers demonstrate reasonable cause when they exercise ordinary business care 32 ( 20 ) ...
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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