Reports of the United States Tax Court, Volume 126The Court, 2006 - Government publications |
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Results 1-5 of 86
Page
... Holding , Ltd. 96 Turner , James D. and Beverly H. 299 Vines , L.S ......... 279 Wolford , Douglas M. and Kimberlee H. 322 Zapara , Michael A. and Gina A. 215 REPORTS OF THE UNITED STATES TAX COURT LLWELLYN GREENE - VII.
... Holding , Ltd. 96 Turner , James D. and Beverly H. 299 Vines , L.S ......... 279 Wolford , Douglas M. and Kimberlee H. 322 Zapara , Michael A. and Gina A. 215 REPORTS OF THE UNITED STATES TAX COURT LLWELLYN GREENE - VII.
Page 4
... holding that " petitioner was provided with a meaningful opportunity for a collection due process hearing in this case . " Petitioner's Motion To Add 1999 Taxable Year to This Proceeding Respondent's just - described motion for partial ...
... holding that " petitioner was provided with a meaningful opportunity for a collection due process hearing in this case . " Petitioner's Motion To Add 1999 Taxable Year to This Proceeding Respondent's just - described motion for partial ...
Page 31
... holding but remanded the case for a determination whether the tax- payer was entitled to any additional interest at the regular rate after January 1 , 1995 , on the interest that had accrued prior to January 1 , 1995 , on the first ( 28 ) ...
... holding but remanded the case for a determination whether the tax- payer was entitled to any additional interest at the regular rate after January 1 , 1995 , on the interest that had accrued prior to January 1 , 1995 , on the first ( 28 ) ...
Page 32
... holding of the Court of Appeals for the Federal Circuit by arguing that the phrase " overpay- ment of tax " in section 6621 ( a ) limits the scope of the change in corporate interest rates to the overpayment itself , thus allowing ...
... holding of the Court of Appeals for the Federal Circuit by arguing that the phrase " overpay- ment of tax " in section 6621 ( a ) limits the scope of the change in corporate interest rates to the overpayment itself , thus allowing ...
Page 42
... holding of this Court in State Farm Mut . Auto . Ins . Co. v . Commissioner , 126 T.C. 28 ( 2006 ) , filed today , and also by the recent holdings of the Court of Appeals for the Federal Circuit and the U.S. Court of Federal Claims in ...
... holding of this Court in State Farm Mut . Auto . Ins . Co. v . Commissioner , 126 T.C. 28 ( 2006 ) , filed today , and also by the recent holdings of the Court of Appeals for the Federal Circuit and the U.S. Court of Federal Claims in ...
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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