Reports of the United States Tax Court, Volume 126The Court, 2006 - Government publications |
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... opinion or memorandum opinion . This order supersedes Delegation Order No. 41 , dated June 1 , 2004 . Dated : Washington , D.C. June 1 , 2006 JOHN O. COLVIN Chief Judge TABLE OF CASES Page Arnett , Dave 89 Bell ,
... opinion or memorandum opinion . This order supersedes Delegation Order No. 41 , dated June 1 , 2004 . Dated : Washington , D.C. June 1 , 2006 JOHN O. COLVIN Chief Judge TABLE OF CASES Page Arnett , Dave 89 Bell ,
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... of taxes . Held , further , this case will be dismissed as moot . Llwellyn Greene - Thapedi , pro se . Robert T. Little and Michael F. O'Donnell , for respondent . 1 OPINION THORNTON , Judge : Pursuant to section 6330 ( REPORTS ...
... of taxes . Held , further , this case will be dismissed as moot . Llwellyn Greene - Thapedi , pro se . Robert T. Little and Michael F. O'Donnell , for respondent . 1 OPINION THORNTON , Judge : Pursuant to section 6330 ( REPORTS ...
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... opinion and order entered December 11 , 2003 , the District Court denied the Government's motion to dismiss , on the ground that it could not determine as a matter of law that petitioner's 1999 overpayment did not exceed her 1992 ...
... opinion and order entered December 11 , 2003 , the District Court denied the Government's motion to dismiss , on the ground that it could not determine as a matter of law that petitioner's 1999 overpayment did not exceed her 1992 ...
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... opinion . This we decline to do . Cf. LTV Corp. v . Commis- sioner , 64 T.C. 589 , 595 ( 1975 ) ( declining to provide an advisory opinion as to the amount of net operating losses ( NOLS ) in post - deficiency years in a deficiency case ...
... opinion . This we decline to do . Cf. LTV Corp. v . Commis- sioner , 64 T.C. 589 , 595 ( 1975 ) ( declining to provide an advisory opinion as to the amount of net operating losses ( NOLS ) in post - deficiency years in a deficiency case ...
Page 14
... opinion . FOLEY , J. , concurs in result only . COLVIN , J. , concurring : I accept as correct the majority's interpretation of the statute and our lack of jurisdiction in this case . However , I write separately to highlight the fact ...
... opinion . FOLEY , J. , concurs in result only . COLVIN , J. , concurring : I accept as correct the majority's interpretation of the statute and our lack of jurisdiction in this case . However , I write separately to highlight the fact ...
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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