Reports of the United States Tax Court, 126. sējumsThe Court, 2006 |
No grāmatas satura
1.–5. rezultāts no 43.
6. lappuse
... consider mootness sua sponte . North Carolina v . Rice , 404 U.S. 244 , 246 ( 1971 ) . For this reason , the Court directed the parties to file supple- mental briefs addressing the issue of whether this case should be dismissed as moot ...
... consider mootness sua sponte . North Carolina v . Rice , 404 U.S. 244 , 246 ( 1971 ) . For this reason , the Court directed the parties to file supple- mental briefs addressing the issue of whether this case should be dismissed as moot ...
7. lappuse
... would nevertheless conclude , for the reasons discussed supra , that we lack authority to consider this matter pursuant to sec . 6330 . a collection action that is subject to review in this ( 1 ) བ GREENE - THAPEDI v . COMMISSIONER 7.
... would nevertheless conclude , for the reasons discussed supra , that we lack authority to consider this matter pursuant to sec . 6330 . a collection action that is subject to review in this ( 1 ) བ GREENE - THAPEDI v . COMMISSIONER 7.
11. lappuse
... considering whether the tax- payer has paid more than was owed , where such a determination is necessary for a correct and complete determination of whether the proposed collection action should proceed . Conceivably , there could be a ...
... considering whether the tax- payer has paid more than was owed , where such a determination is necessary for a correct and complete determination of whether the proposed collection action should proceed . Conceivably , there could be a ...
22. lappuse
... consider the taxpayer's overpayment claim . Id . The Board reaffirmed that it had overpayment jurisdiction pursuant to the language of the Revenue Act of 1924 in Hickory Spinning Co. v . Commissioner , supra at 411 , 412 , Walker - Crim ...
... consider the taxpayer's overpayment claim . Id . The Board reaffirmed that it had overpayment jurisdiction pursuant to the language of the Revenue Act of 1924 in Hickory Spinning Co. v . Commissioner , supra at 411 , 412 , Walker - Crim ...
25. lappuse
... Considering the over- crowded dockets in most Federal courts , we cannot be insen- sitive to opportunities to avoid unnecessary litigation . " Id . at 458. The majority merely punishes ( 1 ) taxpayers whose cash reserves make it ...
... Considering the over- crowded dockets in most Federal courts , we cannot be insen- sitive to opportunities to avoid unnecessary litigation . " Id . at 458. The majority merely punishes ( 1 ) taxpayers whose cash reserves make it ...
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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