Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
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Resultados 1-5 de 33
Página 86
... ( 9th Cir . 1987 ) , affg . T.C. Memo . 1986- 223 ; McGee v . Commissioner , 61 T.C. 249 , 256 ( 1973 ) , affd . 519 F.2d 1121 ( 5th Cir . 1975 ) . The Commissioner bears the burden of proving fraud and must establish it by clear and ...
... ( 9th Cir . 1987 ) , affg . T.C. Memo . 1986- 223 ; McGee v . Commissioner , 61 T.C. 249 , 256 ( 1973 ) , affd . 519 F.2d 1121 ( 5th Cir . 1975 ) . The Commissioner bears the burden of proving fraud and must establish it by clear and ...
Página 93
... ( 9th Cir . 1999 ) . Our starting point in resolving the parties ' dispute over the meaning of the word " assets " as used in section 108 ( d ) ( 3 ) is the plain meaning of the lan- guage used by Congress . See American Tobacco Co. v ...
... ( 9th Cir . 1999 ) . Our starting point in resolving the parties ' dispute over the meaning of the word " assets " as used in section 108 ( d ) ( 3 ) is the plain meaning of the lan- guage used by Congress . See American Tobacco Co. v ...
Página 94
... ( 9th Cir . 1997 ) ) . Bearing in mind the foregoing principles of statutory construction , we shall consider initially respondent's conten- tion that the plain meaning of the word " assets " supports only one construction of that word as ...
... ( 9th Cir . 1997 ) ) . Bearing in mind the foregoing principles of statutory construction , we shall consider initially respondent's conten- tion that the plain meaning of the word " assets " supports only one construction of that word as ...
Página 108
... cir- cumstances . See Leuhsler v . Commissioner , 963 F.2d 907 , 910 ( 6th Cir . 1992 ) , affg . T.C. Memo . 1991 ... ( 9th Cir . 1987 ) . Petitioners have presented no evidence , let alone clear and convincing evidence , that the $ 95,000 ...
... cir- cumstances . See Leuhsler v . Commissioner , 963 F.2d 907 , 910 ( 6th Cir . 1992 ) , affg . T.C. Memo . 1991 ... ( 9th Cir . 1987 ) . Petitioners have presented no evidence , let alone clear and convincing evidence , that the $ 95,000 ...
Página 118
... Cir . 1985 ) , affg . 563 F. Supp . 450 ( N.D. Tex . 1983 ) ; Watson v . Commissioner , 690 F.2d 429 ( 5th Cir ... ( 9th Cir . 1997 ) ; Ripley v . Commissioner , T.C. Memo . 1987-114 . In Trenerry v . Commis- sioner , T.C. Memo . 1994-500 ...
... Cir . 1985 ) , affg . 563 F. Supp . 450 ( N.D. Tex . 1983 ) ; Watson v . Commissioner , 690 F.2d 429 ( 5th Cir ... ( 9th Cir . 1997 ) ; Ripley v . Commissioner , T.C. Memo . 1987-114 . In Trenerry v . Commis- sioner , T.C. Memo . 1994-500 ...
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Palavras e frases frequentes
9th Cir ACC's acquired acquisition affd agreement Alcon P.R. allocation amount annuity applicable Avitene AVLP Bank bankruptcy bankruptcy estate benefits capital asset capital expenditures claim clubhouse Commissioner Congress corporation costs Court of Appeals decedent deduction election employees entrance fee escrow exit fee expenses fact FDIC Federal income tax filed gross income Humacao Idaho Power Co Income Tax Regs income tax return incurred INDOPCO information return insolvent installment contracts Insurance Fund Internal Revenue Code Internal Revenue Service issue Judge Drennen Kirby Lumber Co limited partnership interest loans manufacturing MedChem P.R. MedChem U.S.A. ment Metrobank notice of deficiency overhead paid parties partner payment percent period peti petition petitioner's petitioners provides Puerto Rico purchase purposes relief reported respondent's Rule SAIF salaries sioner Stat stipulated supra T.C. Memo Tax Court taxable taxpayer tion trade or business transaction transferred Vetrano Woburn