Reports of the United States Tax Court, 122. sējumsUnited States Tax Court, 2004 |
No grāmatas satura
1.5. rezultāts no 58.
4. lappuse
... Commissioner , 90 T.C. 753 , 754 ( 1988 ) ; Naftel v . Commis- 2 The petition was timely mailed to the Court on Oct. 25 , 2002. Secs . 6330 ( d ) , 7502 ( a ) . sioner , 85 T.C. 527 , 529 ( 1985 ) 4 ( 1 ) 122 UNITED STATES TAX COURT ...
... Commissioner , 90 T.C. 753 , 754 ( 1988 ) ; Naftel v . Commis- 2 The petition was timely mailed to the Court on Oct. 25 , 2002. Secs . 6330 ( d ) , 7502 ( a ) . sioner , 85 T.C. 527 , 529 ( 1985 ) 4 ( 1 ) 122 UNITED STATES TAX COURT ...
5. lappuse
United States. Tax Court. sioner , 85 T.C. 527 , 529 ( 1985 ) . The moving party bears the burden of proving that there is no genuine issue of material fact , and factual inferences will be read in a manner most favorable to the party ...
United States. Tax Court. sioner , 85 T.C. 527 , 529 ( 1985 ) . The moving party bears the burden of proving that there is no genuine issue of material fact , and factual inferences will be read in a manner most favorable to the party ...
7. lappuse
... sioner , 105 T.C. 41 , 59 ( 1995 ) . In Huntsberry v . Commis- sioner , 83 T.C. 742 , 747-748 ( 1984 ) , we stated that " where a statute is clear on its face , we would require unequivocal evi- dence of legislative purpose before ...
... sioner , 105 T.C. 41 , 59 ( 1995 ) . In Huntsberry v . Commis- sioner , 83 T.C. 742 , 747-748 ( 1984 ) , we stated that " where a statute is clear on its face , we would require unequivocal evi- dence of legislative purpose before ...
10. lappuse
... sioner , 83 T.C. at 747748 . Considering the plain language of the statute , we find respondent's reliance on principles of sovereign immunity equally unavailing . Our holding in this case advances the policies underlying sections 6320 ...
... sioner , 83 T.C. at 747748 . Considering the plain language of the statute , we find respondent's reliance on principles of sovereign immunity equally unavailing . Our holding in this case advances the policies underlying sections 6320 ...
27. lappuse
... sioner based his assessment ( whether shown on the return or determined by the Commissioner ) . I have since changed my mind . C. Extrinsic Interpretive Aids 1. Use of the Term Elsewhere ( 1 ) 27 MONTGOMERY v . COMMISSIONER.
... sioner based his assessment ( whether shown on the return or determined by the Commissioner ) . I have since changed my mind . C. Extrinsic Interpretive Aids 1. Use of the Term Elsewhere ( 1 ) 27 MONTGOMERY v . COMMISSIONER.
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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