Reports of the United States Tax Court, 122. sējumsUnited States Tax Court, 2004 |
No grāmatas satura
1.–5. rezultāts no 100.
2. lappuse
... agrees with and adopts the opinion of the Special Trial Judge , which is set forth below . OPINION OF THE SPECIAL TRIAL JUDGE PANUTHOS , Chief Special Trial Judge : This matter is before the Court on respondent's motion for summary ...
... agrees with and adopts the opinion of the Special Trial Judge , which is set forth below . OPINION OF THE SPECIAL TRIAL JUDGE PANUTHOS , Chief Special Trial Judge : This matter is before the Court on respondent's motion for summary ...
3. lappuse
... agreement , an offer in compromise , posting a bond , or substitution of other assets . On July 2 , 2002 , Appeals Officer Jerry L. Johnson wrote to petitioners to inform them that he had scheduled their Appeals Office hearing for July ...
... agreement , an offer in compromise , posting a bond , or substitution of other assets . On July 2 , 2002 , Appeals Officer Jerry L. Johnson wrote to petitioners to inform them that he had scheduled their Appeals Office hearing for July ...
11. lappuse
... agree with this majority opinion . WELLS , C.J. , concurring : Respectfully , I write separately to respond to the ... agrees with the result reached by the majority only insofar as petitioners may challenge the existence or amount of ...
... agree with this majority opinion . WELLS , C.J. , concurring : Respectfully , I write separately to respond to the ... agrees with the result reached by the majority only insofar as petitioners may challenge the existence or amount of ...
12. lappuse
... agree with this concurring opinion . LARO , J. , concurring : I agree with the majority opinion . I write separately to emphasize two points underlying that opinion . 1. The Term " Underlying Tax Liability " Is Unambiguous The relevant ...
... agree with this concurring opinion . LARO , J. , concurring : I agree with the majority opinion . I write separately to emphasize two points underlying that opinion . 1. The Term " Underlying Tax Liability " Is Unambiguous The relevant ...
14. lappuse
... agreement , or an offer - in - compromise . Section 6330 as enacted provided ( emphasis added ) : SEC . 6330 ( c ) ( 2 ) ... agree- ment , or an offer - in - compromise . ( B ) UNDERLYING LIABILITY . - The person may also raise at the ...
... agreement , or an offer - in - compromise . Section 6330 as enacted provided ( emphasis added ) : SEC . 6330 ( c ) ( 2 ) ... agree- ment , or an offer - in - compromise . ( B ) UNDERLYING LIABILITY . - The person may also raise at the ...
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abuse of discretion administrative costs affd allocable to medical amended amortization Appeals Office apply assessed bankruptcy basis carryback challenge Charles Schwab Corp claimed Commis Commissioner Commissioner's Congress corporation Court of Appeals customer accounts decision election entitled Federal income tax franchise tax Grigoraci Income Tax Regs income tax return intangible assets Interest Interest Internal Revenue Internal Revenue Code Internal Revenue Service issue judicial review jurisdiction legislative history levy loss deductions ment monthly service fees noncontract patient fees notice of deficiency notice of determination offer in compromise overpayment interest paid parties payment percentage method peti petition petitioner petitioner's expert procedures proceeding provides pursuant qualified offer refund relief from joint relief under section respect Respondent argues Rose's Rule sioner statutory summary judgment supra T.C. Memo Tax Court tax lien taxable taxpayer tion trial de novo underlying tax liability valuation Village West Wiwi