Reports of the United States Tax Court, 122. sējumsUnited States Tax Court, 2004 |
No grāmatas satura
1.5. rezultāts no 70.
. lappuse
... motion whether or not dispositive of the case . ( 2 ) Motions in Proceedings Under Rules Similar to Section 7463.- ( a ) Action Not Dispositive . To make any appropriate order disposing of a motion . ( b ) Action Dispositive of Case ...
... motion whether or not dispositive of the case . ( 2 ) Motions in Proceedings Under Rules Similar to Section 7463.- ( a ) Action Not Dispositive . To make any appropriate order disposing of a motion . ( b ) Action Dispositive of Case ...
1. lappuse
... motion . Held : R's motion for summary judgment will be denied . Sec . 6330 ( c ) ( 2 ) ( B ) , I.R.C. , permits Ps to chal- lenge the existence or amount of the tax liability reported on their original tax return because Ps have not ...
... motion . Held : R's motion for summary judgment will be denied . Sec . 6330 ( c ) ( 2 ) ( B ) , I.R.C. , permits Ps to chal- lenge the existence or amount of the tax liability reported on their original tax return because Ps have not ...
2. lappuse
... motion for summary judgment , filed pursuant to Rule 121. As explained in detail below , we shall deny respondent's motion . Background On or about October 18 , 2001 , petitioners filed a timely joint Federal income tax return for the ...
... motion for summary judgment , filed pursuant to Rule 121. As explained in detail below , we shall deny respondent's motion . Background On or about October 18 , 2001 , petitioners filed a timely joint Federal income tax return for the ...
4. lappuse
... motion . This matter was called for hearing at the Court's motions session held in Washington , D.C. Counsel for both parties appeared at the hearing and made oral argument . Discussion Summary judgment is intended to expedite ...
... motion . This matter was called for hearing at the Court's motions session held in Washington , D.C. Counsel for both parties appeared at the hearing and made oral argument . Discussion Summary judgment is intended to expedite ...
5. lappuse
... motion . Section 6331 ( a ) provides that if any person liable to pay any tax neglects or refuses to pay such tax within 10 days after notice and demand for payment , the Secretary is authorized to collect such tax by levy on the ...
... motion . Section 6331 ( a ) provides that if any person liable to pay any tax neglects or refuses to pay such tax within 10 days after notice and demand for payment , the Secretary is authorized to collect such tax by levy on 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