Reports of the United States Tax Court, Volume 126The Court, 2006 - Government publications |
From inside the book
Results 1-5 of 23
Page 114
... Mills , Spence & Co. In Mills , Spence & Co. v . Commissioner , a Memorandum Opinion of the Board of Tax Appeals dated Oct. 5 , 1938 , the Board followed its decision in Anglo - Am . Direct Tea Trading Co. v . Commissioner , supra . In ...
... Mills , Spence & Co. In Mills , Spence & Co. v . Commissioner , a Memorandum Opinion of the Board of Tax Appeals dated Oct. 5 , 1938 , the Board followed its decision in Anglo - Am . Direct Tea Trading Co. v . Commissioner , supra . In ...
Page 115
... [ Mills , Spence & Co. v . Commissioner , supra ; fn . ref . omitted . ] D. Am . Inv . & Gen. Trust Co. In Am . Inv . & Gen. Trust Co. v . Commissioner , a Memo- randum Opinion of the Board of Tax Appeals dated April 13 , 1939 , the Board ...
... [ Mills , Spence & Co. v . Commissioner , supra ; fn . ref . omitted . ] D. Am . Inv . & Gen. Trust Co. In Am . Inv . & Gen. Trust Co. v . Commissioner , a Memo- randum Opinion of the Board of Tax Appeals dated April 13 , 1939 , the Board ...
Page 124
... Mills , Spence & Co. v . Commissioner , a Memorandum Opinion of the Board of Tax Appeals dated Oct. 5 , 1938. In addition , the Court of Appeals for the Fourth Circuit in Ardbern Co. v . Commissioner , 120 F.2d at 425-426 , quoted and ...
... Mills , Spence & Co. v . Commissioner , a Memorandum Opinion of the Board of Tax Appeals dated Oct. 5 , 1938. In addition , the Court of Appeals for the Fourth Circuit in Ardbern Co. v . Commissioner , 120 F.2d at 425-426 , quoted and ...
Page 166
... Mill Co. , 119 U.S. 149 , 151 ( 1886 ) ( “ [ i ] f the offer does not limit the time for its acceptance , it must be accepted within a reasonable time " ) . I'm not saying that we need to canvass contract law to con- strue the Code ...
... Mill Co. , 119 U.S. 149 , 151 ( 1886 ) ( “ [ i ] f the offer does not limit the time for its acceptance , it must be accepted within a reasonable time " ) . I'm not saying that we need to canvass contract law to con- strue the Code ...
Page 300
... Mill ( Grist Mill ) . 1 Unless otherwise indicated , all section references are to the Internal Revenue Code in effect for the year in issue , and all Rule references are to the Tax Court Rules of Practice and Proce- dure . 2 The ...
... Mill ( Grist Mill ) . 1 Unless otherwise indicated , all section references are to the Internal Revenue Code in effect for the year in issue , and all Rule references are to the Tax Court Rules of Practice and Proce- dure . 2 The ...
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Common terms and phrases
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