Reports of the United States Tax Court, Volume 126The Court, 2006 - Government publications |
From inside the book
Results 1-5 of 100
Page 6
... Commissioner , 115 T.C. 35 , 37 ( 2000 ) . " Thus , our jurisdiction is defined by the scope of the determination " that the Appeals officer is required to make . Freije v . Commissioner , 125 T.C. 14 , 25 ( 2005 ) . The Appeals ...
... Commissioner , 115 T.C. 35 , 37 ( 2000 ) . " Thus , our jurisdiction is defined by the scope of the determination " that the Appeals officer is required to make . Freije v . Commissioner , 125 T.C. 14 , 25 ( 2005 ) . The Appeals ...
Page 7
... Commissioner , T.C. Memo . 2004-152 , the Commissioner had acknowledged that the tax liability he had been trying to collect by levy had been improperly assessed , had refunded previously collected amounts with interest , and had agreed ...
... Commissioner , T.C. Memo . 2004-152 , the Commissioner had acknowledged that the tax liability he had been trying to collect by levy had been improperly assessed , had refunded previously collected amounts with interest , and had agreed ...
Page 8
... Commissioner , supra , and Gerakios v . Commissioner , supra , there remain unresolved petitioner's claims for a refund . In her amended petition , petitioner contends that she is not liable for the 1992 deficiency and associated ...
... Commissioner , supra , and Gerakios v . Commissioner , supra , there remain unresolved petitioner's claims for a refund . In her amended petition , petitioner contends that she is not liable for the 1992 deficiency and associated ...
Page 9
... Commissioner , 5 B.T.A. 633 , 634-635 ( 1926 ) . The Revenue Act of 1926 , ch . 27 , 44 Stat . 9 , established the ... Commissioner to return to the taxpayer property that was improperly levied upon , see Chocallo v . Commissioner , T.C. ...
... Commissioner , 5 B.T.A. 633 , 634-635 ( 1926 ) . The Revenue Act of 1926 , ch . 27 , 44 Stat . 9 , established the ... Commissioner to return to the taxpayer property that was improperly levied upon , see Chocallo v . Commissioner , T.C. ...
Page 13
... Commissioner , 122 T.C. at 395 ; see also Melin v . Commissioner , 54 F.3d 432 ( 7th Cir . 1995 ) ; Bax v . Commissioner , 13 F.3d 54 , 58 ( 2d Cir . 1993 ) ; Asciutto v . Commissioner , T.C. Memo . 1992- 564 , affd . per order 26 F.3d ...
... Commissioner , 122 T.C. at 395 ; see also Melin v . Commissioner , 54 F.3d 432 ( 7th Cir . 1995 ) ; Bax v . Commissioner , 13 F.3d 54 , 58 ( 2d Cir . 1993 ) ; Asciutto v . Commissioner , T.C. Memo . 1992- 564 , affd . per order 26 F.3d ...
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9th Cir adjustments Admin administrative affd amended amount Anglo-Am Antarctica Appeals officer apply assessment Brand X capital loss Chevron claim closing agreement coal Commis Commissioner community property laws computation Congress conservation easement Court of Appeals December 31 deficiency notice Direct Tea Trading disputed regulations election entitled Fairfax County Federal income tax Federal tax foreign corporation GATT rate Grist Mill property gross income hearing Income Tax Regs income tax return Internal Revenue Code Internal Revenue Service interpretation issue jurisdiction Lee Ranch legislative history levy LIFO limited majority mark-to-market ment method of accounting Natl notice of determination ous payment 99.00 overpayment interest parties petition petitioner petitioner's Planegger Proced provides real property reasonable refund relevant text relief Rept request respondent respondent's Revenue Act rule Secretary section 233 sioner spouse Stat statute statutory Subsequent miscellane supply contracts supra T.C. Memo Tax Court tax lien taxpayer tion United Zapara