Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
From inside the book
Results 6-10 of 61
Page 175
... Employee housing Finance costs Total estimated costs 1 The costs of employee housing are not in dispute . 3,707,662 1375,000 25,861,595 23,334,881 2 Total estimated finance costs relating to both the golf course and the clubhouse ...
... Employee housing Finance costs Total estimated costs 1 The costs of employee housing are not in dispute . 3,707,662 1375,000 25,861,595 23,334,881 2 Total estimated finance costs relating to both the golf course and the clubhouse ...
Page 290
... employees , Dennis employees , Dennis Menholt ( Mr. Menholt ) . As part of his employment by petitioner , Mr. Menholt was allowed to purchase , from 1987 through 1994 , 25 percent of the stock of petitioner . In 1994 , Mr. Menholt was ...
... employees , Dennis employees , Dennis Menholt ( Mr. Menholt ) . As part of his employment by petitioner , Mr. Menholt was allowed to purchase , from 1987 through 1994 , 25 percent of the stock of petitioner . In 1994 , Mr. Menholt was ...
Page 301
... employee connected with Avitene was paid by MedChem U.S.A. and had his or her office at MedChem U.S.A.'s facility in Woburn . MedChem P.R. had no employees after June 30 , 1990. MedChem P.R.'s only employee before July 1 , 1990 , was ...
... employee connected with Avitene was paid by MedChem U.S.A. and had his or her office at MedChem U.S.A.'s facility in Woburn . MedChem P.R. had no employees after June 30 , 1990. MedChem P.R.'s only employee before July 1 , 1990 , was ...
Page 302
... employee 5 / 29 / 91-8 / 31 / 92 2 / 27 / 92-8 / 31 / 92 2 / 27 / 92-8 / 31 / 92 1 Name Affiliate Office location Position Period of affiliation Chief executive. Acosta , Eugenia MedChem U.S.A. Alifonso , Ramon Alcon P.R. P.R. Brophy ...
... employee 5 / 29 / 91-8 / 31 / 92 2 / 27 / 92-8 / 31 / 92 2 / 27 / 92-8 / 31 / 92 1 Name Affiliate Office location Position Period of affiliation Chief executive. Acosta , Eugenia MedChem U.S.A. Alifonso , Ramon Alcon P.R. P.R. Brophy ...
Page 308
... employee with various supervisory responsibilities as to Avitene's manufacturing . Shortly thereafter , while in Woburn , Mr. Donaldson decided to hire Mr. Perez and communicated that decision to Mr. Perez in Puerto Rico . Mr. Perez ...
... employee with various supervisory responsibilities as to Avitene's manufacturing . Shortly thereafter , while in Woburn , Mr. Donaldson decided to hire Mr. Perez and communicated that decision to Mr. Perez in Puerto Rico . Mr. Perez ...
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Common terms and phrases
9th Cir ACC's acquired acquisition affd agreement Alcon P.R. allocation amount annuity applicable Avitene AVLP Bank bankruptcy bankruptcy estate benefits capital asset capital expenditures claim clubhouse Commissioner Congress corporation costs Court of Appeals decedent deduction election employees entrance fee escrow exit fee expenses fact FDIC Federal income tax filed gross income Humacao Idaho Power Co Income Tax Regs income tax return incurred INDOPCO information return insolvent installment contracts Insurance Fund Internal Revenue Code Internal Revenue Service issue Judge Drennen Kirby Lumber Co limited partnership interest loans manufacturing MedChem P.R. MedChem U.S.A. ment Metrobank notice of deficiency overhead paid parties partner payment percent period peti petition petitioner's petitioners provides Puerto Rico purchase purposes relief reported respondent's Rule SAIF salaries sioner Stat stipulated supra T.C. Memo Tax Court taxable taxpayer tion trade or business transaction transferred Vetrano Woburn