TY - JOUR
T1 - JUANITA AND EMMANUEL KENDRICKS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212106476
AB - In the Kendricks v. Commr. case, at the conclusion of a collection due process hearing, the IRS' Appeals Office determined to proceed by levy to collect unpaid assessments of tax. The petitioners asked the Tax Court to review that determination. Among other errors, the petitioners claimed that Appeals erred in not allowing them to raise at the hearing the tax liabilities underlying the unpaid assessments because they had not had the opportunity to dispute those liabilities in a bankruptcy proceeding instituted by them. The Tax Court held that the bankruptcy proceeding instituted by the petitioners afforded them the opportunity to dispute the underlying liabilities within the meaning of Section 6330(c)(2)(B) and, as a result, the petitioners were precluded from raising those liabilities during the hearing. Because the petitioners neither raised collection alternatives during the hearing nor properly made an offer in compromise, Appeals did not err in determining to proceed by levy to collect the unpaid assessments of tax.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2005///Mar 1-Apr 30,
PY - 2005
DA - Mar 1-Apr 30, 2005
SP - 69
EP - 80
CY - Washington
PB - Superintendent of Documents
VL - 124
IS - 3/4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax collections
KW - Bankruptcy
KW - Tax assessments
KW - Appeals
KW - Tax court decisions -- 124 TC 69
KW - Internal Revenue Code -- Section 6330(c)(2)(B)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212106476?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Apr 30, 2005
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - JOHN M. AND REBECCA A. DUNAWAY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212106300
AB - In the Dunaway v. Commr. case, after substantially prevailing in litigation arising from a notice of deficiency in 2001 income tax, pro se petitioners moved under Section 7430(a) for litigation costs including value of the petitioners' personal research time and additional out-of-pocket postage and delivery research time and additional out-of-pocket postage and delivery costs beyond amounts conceded by the Commissioner, as well as out-of-pocket mileage costs and parking fees incurred to attend the hearing. The Tax Court held that, under Section 7430, the petitioners are not entitled to recover as litigation costs any amounts representing the value of their research time. The petitioners are entitled to recover as litigation costs out-of-pocket postage and delivery costs and their mileage costs and parking fees incurred to attend a court hearing.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2005///Mar 1-Apr 30,
PY - 2005
DA - Mar 1-Apr 30, 2005
SP - 80
EP - 94
CY - Washington
PB - Superintendent of Documents
VL - 124
IS - 3/4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Legal fees
KW - Postal & delivery services
KW - Settlements & damages
KW - Research
KW - Tax court decisions -- 124 TC 80
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Apr 30, 2005
N1 - Document feature - tables
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - JOHN MICHAEL DUNKIN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212097696
AB - In the Dunkin v. Commr. case, the petitioner, who was divorced, was entitled to retire and receive pension payments. If the petitioner had retired, his former spouse would have been entitled under California community property law to receive an amount from the petitioner equal to one-half of his pension. However, the petitioner continued working, delaying his receipt of pension benefits. During the years, the petitioner continued working. The petitioner's former spouse was entitled under California community property law to receive a monthly payment from the petitioner equal to one-half of the pension benefit which the petitioner had earned during their marriage and which the petitioner would have received if he had retired on the date of the their divorce. The Tax Court held that the petitioner's gross income from his continued employment, which he received in lieu of retirement benefits, does not include the amount of payments to which his former spouse was entitled under California community property law on the basis of the pension earned by the petitioner.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2005///Mar 1-Apr 30,
PY - 2005
DA - Mar 1-Apr 30, 2005
SP - 180
EP - 189
CY - Washington
PB - Superintendent of Documents
VL - 124
IS - 3/4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Exclusion
KW - Community property
KW - Divorce
KW - State laws
KW - Pension plans
KW - Tax court decisions -- 124 TC 180
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Apr 30, 2005
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - ESTATE OF WAYNE C. BONGARD, DECEASED, JAMES A. BERNARDS, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212097544
AB - In the Estate of Bongard v. Commr. case, the Tax Court held that the decedent's transfer of his Empak stock to WCB Holdings satisfied the bona fide sale exception because the decedent possessed a legitimate and significant nontax reason for the transfer. The court held further that the decedent's transfer of WCB Holdings class B membership units to the Bongard Family Limited Partnership (BFLP) did not satisfy the bona fide sale exception. An implied agreement existed whereby the decedent retained a Section 2036(a) interest in the WCB Holdings class B membership units he transferred to BFLP. The court held that WCB Holdings class B membership units allocable to the 7.72% partnership interest in BFLP the decedent gave to his wife are included in the decedent's gross estate under Section 2035(b).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2005///Mar 1-Apr 30,
PY - 2005
DA - Mar 1-Apr 30, 2005
SP - 95
EP - 165
CY - Washington
PB - Superintendent of Documents
VL - 124
IS - 3/4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Estate assets
KW - Estate taxes
KW - Family partnerships
KW - Limited partnerships
KW - Partnership interest
KW - Gifts
KW - Stock transfers
KW - Tax court decisions -- 124 TC 95
KW - Internal Revenue Code -- Section 2036(a)
KW - Internal Revenue Code -- Section 2035(a)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097544?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=ESTATE+OF+WAYNE+C.+BONGARD%2C+DECEASED%2C+JAMES+A.+BERNARDS%2C+PERSONAL+REPRESENTATIVE%2C+PETITIONER+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+RESPONDENT&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2005-03-01&rft.volume=124&rft.issue=3%2F4&rft.spage=95&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Apr 30, 2005
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - RONALD J. AND JUNE M. SPELTZ, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212077269
AB - In the Speltz v. Commr. case, the petitioners incurred alternative minimum tax liability as a result of their exercise of incentive stock options in 2000. The stock declined precipitously in value after the date of exercise. The petitioners partially paid the tax liability and submitted an offer in compromise with respect to the unpaid balance. The IRS rejected the offer in compromise and filed a lien on the petitioner's property. The Tax Court held it was not an abuse of discretion to reject the petitioner's offer in compromise and to continue the lien.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2005///Mar 1-Apr 30,
PY - 2005
DA - Mar 1-Apr 30, 2005
SP - 165
EP - 180
CY - Washington
PB - Superintendent of Documents
VL - 124
IS - 3/4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Offers in compromise
KW - Alternative minimum tax
KW - Stock options
KW - Tax liens
KW - Tax court decisions -- 124 TC 165
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212077269?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=RONALD+J.+AND+JUNE+M.+SPELTZ%2C+PETITIONERS+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+RESPONDENT&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2005-03-01&rft.volume=124&rft.issue=3%2F4&rft.spage=165&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Apr 30, 2005
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - GARBER INDUSTRIES HOLDING CO., INC., petitioner v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212106520
AB - In the Garber Industries Holding Co. v. Commr. case, A sold all of his closely held corporation shares to his brother B. As a result of that sale, B's percentage ownership of the company increased by more than 50 percentage points. On its consolidated income tax return for 1998, the company claimed a net operating loss deduction of $808,935 for regular tax purposes and $735,783 for alternative minimum tax purposes. The Tax Court held that A and B are not treated as one individual under Section 382(l)(3)(A)(i). The court held further that A's sale of his company shares to B resulted in an ownership change with respect to the company.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2005///Jan 1-Feb 28,
PY - 2005
DA - Jan 1-Feb 28, 2005
SP - 1
EP - 16
CY - Washington
PB - Superintendent of Documents
VL - 124
IS - 1/2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Consolidated tax returns
KW - Closely held corporations
KW - Net operating losses
KW - Tax deductions
KW - Ownership changes
KW - Tax court decisions -- 124 TC 1
KW - Internal Revenue Code -- Section 382
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=GARBER+INDUSTRIES+HOLDING+CO.%2C+INC.%2C+petitioner+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2005-01-01&rft.volume=124&rft.issue=1%2F2&rft.spage=1&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Feb 28, 2005
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - WILLIAM J. MCCORKLE, petitioner v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212101874
AB - In the McCorkle v. Commr. case, the IRS' Appeals Office determined that the IRS was warranted in filing a notice of federal tax lien (NFTL) against the petitioner with respect to his 1996 federal income tax liability. The petitioner assigns error on the grounds that the IRS erroneously refunded his $2 million remittance for 1996 to the US Marshals Service pursuant to a forfeiture order issued by the District Court in an unrelated, nontax criminal case. The Tax Court held that the IRS was dutybound to comply with the forfeiture order, which is not subject to collateral attack in this court. The court held further that the IRS had no duty to defend against the forfeiture order. The Appeals Office did not err in determining that the IRS was warranted in filing the NFTL; therefore, the IRS' motion for summary judgment will be granted and the petitioner's will be denied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2005///Jan 1-Feb 28,
PY - 2005
DA - Jan 1-Feb 28, 2005
SP - 56
EP - 69
CY - Washington
PB - Superintendent of Documents
VL - 124
IS - 1/2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax liens
KW - Tax refunds
KW - Income taxes
KW - Forfeitures
KW - Tax court decisions -- 124 TC 56
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Feb 28, 2005
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - RICHARD E. AND MARY ANN HURST, petitioners v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212101770
AB - In the Hurst v. Commr. case, the Tax Court held that the sale and redemption of the H Corp. stock qualifies as a termination redemption under Section 302(b)(3). None of the cross-default and cross-collateralization provisions made the petitioner's husband post-transaction interest one other than an interest as a creditor. The IRS' contention that the petitioners' sale of their R Corp. stock should be analyzed under Section 304's rules governing sales of stock between corporations under common control must be rejected for lack of evidence because it was raised only in a post-trial briefing and was a new matter rather than a new argument. The court held that the petitioner-wife was a 2% shareholder under Section 1372 because the rules of Section 318 attribute to her the ownership of the H Corp. stock of both the petitioner-husband and her son during 1997; accordingly, the H Corp. health insurance premiums are includible in her income, subject to a deduction of a percentage of their amount under Section 162(l)(1)(B).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2005///Jan 1-Feb 28,
PY - 2005
DA - Jan 1-Feb 28, 2005
SP - 16
EP - 36
CY - Washington
PB - Superintendent of Documents
VL - 124
IS - 1/2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Stock redemptions
KW - Stock offerings
KW - Health insurance
KW - Insurance premiums
KW - Taxable income
KW - Tax court decisions -- 124 TC 16
KW - Internal Revenue Code -- Section 302(b)(3)
KW - Internal Revenue Code -- Section 304
KW - Internal Revenue Code -- Section 318
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=RICHARD+E.+AND+MARY+ANN+HURST%2C+petitioners+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2005-01-01&rft.volume=124&rft.issue=1%2F2&rft.spage=16&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Feb 28, 2005
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - TERUYA BROTHERS, LTD. & SUBSIDIARIES, petitioner v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212101722
AB - In the Teruya Brothers Ltd. and Subsidiaries v. Commr. case, in 1995, in a series of planned transactions, the petitioner transferred real properties to a qualified intermediary, TGE, which then sold them to unrelated third parties. TGE used the sale proceeds, as well as additional funds from the petitioner, to purchase like-kind replacement properties for the petitioner from a corporation related to the petitioner. The Tax Court held that the transactions in question were structured to avoid the purposes of Section 1031(f), governing like-kind exchanges between related persons. Under Section 1031(f)(4), the petitioner is not entitled to defer gains realized on the exchanges.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2005///Jan 1-Feb 28,
PY - 2005
DA - Jan 1-Feb 28, 2005
SP - 45
EP - 56
CY - Washington
PB - Superintendent of Documents
VL - 124
IS - 1/2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Like kind exchange
KW - Deferred income
KW - Gain recognition
KW - Related party transactions
KW - Tax court decisions -- 124 TC 45
KW - Internal Revenue Code -- Section 1031(f)
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=TERUYA+BROTHERS%2C+LTD.+%26amp%3B+SUBSIDIARIES%2C+petitioner+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2005-01-01&rft.volume=124&rft.issue=1%2F2&rft.spage=45&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Feb 28, 2005
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - DAVID D. SMITH, petitioner v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212099399
AB - In the Smith v. Commr. case, on August 26, 2003, the IRS issued to the petitioner separate Final Notices of Intent to Levy and Notice of Your Rights to a Hearing with regard to his unpaid federal income taxes for the taxable years 1985 to 1995 and for the taxable years 1996 to 1999. The petitioner submitted to the IRS timely requests for a hearing under Section 6330. On March 3, 2004, the petitioner filed a bankruptcy petition under Chapter 7. On May 25, 2004, the IRS issued separate Notices of Determination Concerning Collection Actions for the taxable years 1985 to 1995 and the taxable years 1996 to 1999. The Tax Court held that notices of determination underlying the petitions were issued to the petitioner in violation of the automatic stay and, therefore, the Court lacked jurisdiction. The court denied the IRS' motion to dismiss for lack of jurisdiction, and the cases were dismissed for lack of jurisdiction on the Court's own motions.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2005///Jan 1-Feb 28,
PY - 2005
DA - Jan 1-Feb 28, 2005
SP - 36
EP - 45
CY - Washington
PB - Superintendent of Documents
VL - 124
IS - 1/2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax collections
KW - Income taxes
KW - Personal bankruptcy
KW - Jurisdiction
KW - Tax court decisions -- 124 TC 36
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=DAVID+D.+SMITH%2C+petitioner+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2005-01-01&rft.volume=124&rft.issue=1%2F2&rft.spage=36&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Feb 28, 2005
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212077398
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2005///Jan 1-Feb 28,
PY - 2005
DA - Jan 1-Feb 28, 2005
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 124
IS - 1/2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212077398?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Feb 28, 2005
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212103074
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Nov 1-Dec 31,
PY - 2004
DA - Nov 1-Dec 31, 2004
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Dec 31, 2004
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - BARBARA DRAKE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212076581
AB - In the Drake v. Commr. case, on September 30, 2003, the petitioner filed a bankruptcy petition under Chapter 13 of the Bankruptcy Code. On January 29, 2004, the IRS issued to the petitioner a notice of determination disallowing her claims for relief from joint and several liability under Section 6015 for the taxable years 1991, 1992, 1994, 1995, and 1997. On March 8, 2004, the petitioner filed a petition with the Tax Court, challenging the IRS' notice of determination. The IRS filed a motion to dismiss for lack of jurisdiction on the ground that the petition was filed in violation of the automatic stay. The Tax Court held that it lacks jurisdiction in the case on the ground the petition was filed in violation of the automatic stay.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Nov 1-Dec 31,
PY - 2004
DA - Nov 1-Dec 31, 2004
SP - 320
EP - 326
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Innocent spouse tax relief
KW - Income taxes
KW - Jurisdiction
KW - Tax court decisions -- 123 TC 320
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Dec 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - CLARA L. PREVO, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212076501
AB - In the Prevo v. Commr. case, on February 23, 2004, the IRS issued to the petitioner a Notice of Determination Concerning Collection Actions for the taxable years 1989, 1990, 1993, 1996, 1998, and 2000. On March 1, 2004, the petitioner filed a bankruptcy petition under Chapter 13 of the Bankruptcy Code. On March 29, 2004, the petitioner filed a petition with the Court challenging the IRS' notice of determination. On March 31, 2004, the bankruptcy court dismissed the petitioner's bankruptcy petition. On May 24, 2004, the petitioner filed an amended petition. The IRS filed a motion to dismiss for lack of jurisdiction on the ground that the petition was filed in violation of the automatic stay. The Tax Court held that it lacked jurisdiction on the ground the petition was filed in violation of the automatic stay.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Nov 1-Dec 31,
PY - 2004
DA - Nov 1-Dec 31, 2004
SP - 326
EP - 332
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Bankruptcy
KW - Tax collections
KW - Jurisdiction
KW - Petitions
KW - Tax court decisions -- 123 TC 326
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Dec 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212103206
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Oct 1-Oct 31,
PY - 2004
DA - Oct 1-Oct 31, 2004
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2004
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - NATALIE W. MCGEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212103150
AB - In the McGee v. Commr. case, the IRS denied the petitioner's request for relief under the equitable relief provisions of Section 6015(f), for the taxable year 1997 solely because the petitioner's request was made more than 2 years after the IRS' first collection activity on the 1997 amount. The Tax Court held that the May 1999 offset was a collection action. The court held further that the Commissioner is required to include with collection-related notices, such as the letter sent to the petitioner informing her of the withholding of her refund for 1998, a description of the taxpayers' rights under Section 6015. It is inequitable and an abuse of discretion for the IRS to apply the 2-year limitation period, because of the IRS' failure to send the required notice.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Oct 1-Oct 31,
PY - 2004
DA - Oct 1-Oct 31, 2004
SP - 314
EP - 320
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Statutes of limitations
KW - Joint tax returns
KW - Innocent spouse tax relief
KW - Tax refunds
KW - Tax collections
KW - Tax court decisions -- 123 TC 314
KW - Internal Revenue Code -- Section 6015(f)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - JOHN R. AND PATRICIA G. OKERSON, petitioners v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212113035
AB - In the Okerson v. Commr. case, the Tax Court held that an alimony deduction for federal income tax purposes rests on fulfilling the requirements set forth in Section 71. Section 71(b)(1)(D) provides that payments may qualify as alimony only if there is no liability to make any such payment as a substitute for such payments after the death of the payee spouse. The court held that the payments which the petitioner was liable to make upon his wife's death are substitute payments, in that those postdeath payments would begin as a rseult of the wife's death and would substitute for a continuation of the payments which terminated on the wife's death and which otherwise qualified as alimony. The fact that the petitioner was liable to make the substitute payments means that the petitioner may not deduct any of the $21,600 as alimony for federal income tax purposes, even though the $21,600 would have otherwise been deductible as such.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Sep 1-Sep 30,
PY - 2004
DA - Sep 1-Sep 30, 2004
SP - 258
EP - 269
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Alimony
KW - Tax deductions
KW - Divorce
KW - Deaths
KW - Income taxes
KW - Tax court decisions -- 123 TC 258
KW - Internal Revenue Code -- Section 71(b)(1)(D)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212112939
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Sep 1-Sep 30,
PY - 2004
DA - Sep 1-Sep 30, 2004
SP - 3
EP - VII,VIII,IX
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2004
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - BRADLEY M. AND MONICA PIXLEY, petitioners v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212105079
AB - In the Pixley v. Commr. case, in the proceeding to collect the petitioners' unpaid 1992 and 1993 tax liabilities by levy, the petitioners submitted to the IRS' Appeals Office an offer in compromise, claiming a tithe to the church as part of their necessary living expenses. The Tax Court held that, under relevant provisions of the Internal Revenue Manual, tithes that a minister is required to pay as a condition of employment are allowable in determining ability to pay outstanding tax liabilities. The court held further that, because the petitioners failed to substantiate that the husband was employed as a Baptist minister after the IRS initiated the collection proceedings, the Appeals officer did not abuse his discretion by declining to take into account the petitioners' alleged tithing expenses.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Sep 1-Sep 30,
PY - 2004
DA - Sep 1-Sep 30, 2004
SP - 269
EP - 275
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Offers in compromise
KW - Tax collections
KW - Clergy
KW - Business expenses
KW - Tax court decisions -- 123 TC 269
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - THE CHARLES SCHWAB CORPORATION AND SUBSIDIARIES, petitioner v. COMMISSIONER OF INTERNAL REVENUE, respondent*
AN - 212103272
AB - In the Charles Schwab Corp. and Subsidiaries v. Commr. case, in an earlier decision, the Tax Court decided that the petitioner was entitled to a $932,979 deduction for its 1988 short year. The IRS, after it was decided that Section 461(d) applied and that the petitioner was not entitled to a $932,979 deduction for 1989, moved for reconsideration. The IRS has changed his position and now concedes that the petitioner is entitled to a $932,979 California franchise tax deduction for its 1989 federal tax year. The petitioner would accept the IRS' concession but continues to argue that it is entitled to a $1,806,588 deduction. The Tax Court held that the effect of Section 461(d), analyzed and in the factual context of this case, the petitioner is entitled to a $932,979 California franchise tax deduction.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Sep 1-Sep 30,
PY - 2004
DA - Sep 1-Sep 30, 2004
SP - 306
EP - 314
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - State taxes
KW - Corporate taxes
KW - Tax deductions
KW - Tax court decisions -- 123 TC 306
KW - Internal Revenue Code -- Section 461(d)
KW - California
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US; California
ER -
TY - JOUR
T1 - JOSEPH F. AND CAROLINE ENOS, petitioners v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212099183
AB - In the Enos v. Commr. case, the IRS assessed income tax, interest, and civil fraud liabilities for the petitioners' 1971 tax year. The petitioners were involved in the scrap metal business and had a substantial account receivable from the petitioners' customer. The Tax Court held that the petitioners' liability to the IRS was not satisfied when the IRS issued the customer the notice of levy because it only provided the IRS with legal custody of the petitioners' account receivable from the customer. The IRS did not have dominion and control over the account receivable from the customer to the petitioners. The notice of determination relates only to the petitioners' 1971 tax year, and the Court does not have jurisdiction over the petitioners' 1970 and 1972 tax years. The Court does not have jurisdiction to determine whether the customer's bankruptcy trustee is liable for penalties. The petitioners are not entitled to an abatement of interest because a significant aspect of any error or delay is attributable to petitioners.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Sep 1-Sep 30,
PY - 2004
DA - Sep 1-Sep 30, 2004
SP - 284
EP - 305
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Accounts receivable
KW - Tax assessments
KW - Bankruptcy
KW - Tax court decisions -- 123 TC 284
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2004
N1 - Document feature - tables
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - TONY R. CARLOS AND JUDITH D. CARLOS, petitioners v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212099098
AB - In the Carlos v. Commr. case, the petitioners owned and actively engaged in the conduct of 2 S corporations, B and J. B rented real property BB from the petitioners, and J rented real property JJ from the petitioners. The petitioners grouped the 2 rentals together to make up a single passive activity for purposes of Section 469. The IRS determined that the income and loss items could not be netted, that the income from renting BB was nonpassive and the loss from renting JJ was passive, and that the petitioners could not offset the nonpassive BB income with the passive JJ loss. The Tax Court held that Reg. 1.469-2(f)(6) recharacterizes rental income from the taxpayer's active business as nonpassive, thereby removing such income from the calculation of passive loss for a Section 469 activity, despite the proper grouping of such income with an item of passive loss against which such income would otherwise be offset.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Sep 1-Sep 30,
PY - 2004
DA - Sep 1-Sep 30, 2004
SP - 275
EP - 284
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Rentals
KW - Passive activity
KW - Losses
KW - Taxable income
KW - Tax court decisions -- 123 TC 275
KW - Tax regulations -- Reg. 1.469-2(f)(6)
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=TONY+R.+CARLOS+AND+JUDITH+D.+CARLOS%2C+petitioners+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-09-01&rft.volume=123&rft.issue=3&rft.spage=275&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - WILLIAM D. AND JOYCE M. REIMELS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212113227
AB - In the Reimels v. Commr. case, H was exposed to Agent Orange while serving in Vietnam and consequently developed lung cancer. During 1989, H received Social Security disability benefits on account of his lung cancer. The Tax Court held that Social Security disability insurance benefits that H received in 1999 were includable in P's gross income under Section 86, and are not excludable under Section 104(a)(4).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Aug 1-Aug 31,
PY - 2004
DA - Aug 1-Aug 31, 2004
SP - 245
EP - 258
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions -- 123 TC 245
KW - Veterans
KW - Social security
KW - Disability insurance
KW - Agent orange
KW - Lung cancer
KW - Internal Revenue Code -- Section 86
KW - Internal Revenue Code -- Section 104(a)(4)
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=WILLIAM+D.+AND+JOYCE+M.+REIMELS%2C+PETITIONERS+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+RESPONDENT&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-08-01&rft.volume=123&rft.issue=2&rft.spage=245&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - JAMES E. ANDERSON AND CHERYL J. LATOS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212113100
AB - In a 1997 joint income tax return, the petitioners failed to report self-employment tax on compensation H received working on fishing boats with crews of fewer than five. After expenses for fuel, ice, and lubricating oil were subtracted from gross proceeds of the sale of fish, 50% of net proceeds was allocated to the captain and boat owner, 50% of net proceeds was allocated to the crew and divided equally after subtraction of the crew's total expenses. The Commissioner determined the petitioners were liable for self-employment tax under Section 1401 and the petitioners contended H was an employee of boat owners or operators, arguing that H's shares was not solely dependent on the amount of catch because operating expenses were subtracted in computing H's share. The Court determined "depends solely" provision in Reg. 31-3121(b)(20)-1 meant excluding from self-employment income only additional fixed payments to crew members (which H did not receive), and H was self-employed under Section 3121(b)(20), since H's fishing income, proceeds from sale of catch after subtracting operating expenses, depended on the amount of the boat's catch.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Aug 1-Aug 31,
PY - 2004
DA - Aug 1-Aug 31, 2004
SP - 219
EP - 245
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 123 TC 219
KW - Joint tax returns
KW - Self employment
KW - Payroll taxes
KW - Internal Revenue Code -- Section 1401
KW - Commercial fishing
KW - Internal Revenue Code -- Section 3121(b)(20)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - TRANSPORT LABOR CONTRACT/LEASING, INC. & SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212105267
AB - In the Transport Labor Contract/Leasing Inc. & Subsidiaries v. Commr. case, the petitioner's wholly owned subsidiary S made payments to certain truck drivers whom S leased to certain trucking companies. S intended such payments to cover food and beverage expenses that such truck drivers paid while traveling away from home. The Tax Court held the parties' respective positions as to the import of Beech Trucking Co. v. Commr., rejected. The Court further held, on the facts presented, that S is the common law employer of the truck drivers to whom it made the payments at issue. The Tax Court further held that the limitation imposed by Section 274(n)(1) applies to those payments.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Aug 1-Aug 31,
PY - 2004
DA - Aug 1-Aug 31, 2004
SP - 154
EP - 202
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 123 TC 154
KW - Internal Revenue Code -- Section 274(n)(1)
KW - Trucking industry
KW - IRS disallowance
KW - Tax underpayment
KW - Net operating losses
KW - Per diem allowances
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212105199
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Aug 1-Aug 31,
PY - 2004
DA - Aug 1-Aug 31, 2004
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2004
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - THOMAS CORSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212099314
AB - The petitioner investor had entered a settlement with the Commissioner in 1985 agreeing not to deduct losses for taxable years before 1980 or after 1982 greater than payments made to the partnership involved in tax shelter litigation. After partnership litigation concluded in 1999, the Commissioner assessed additional income tax and accrued interest for the petitioner's 1983 tax year. The petitioner filed a claim for abatement of interest and the commissioner refused to consider content or effect of settlement agreement and denied the petitioner's request. After filing an answer to petition appealing determination, the Commissioner decided the petitioner was entitled to full abatement of interest for 1983. The petitioner filed a motion for reasonable litigation costs. The Tax Court determined: 1. Settlement agreements were binding between parties, settled all taxable years after 1982 with respect to partnership, and converted partnership items to nonpartnership items on which the Commissioner had one year to assess any income tax liabilities in the years covered by the agreement. 2. The Commissioner delayed in ministerial act of assessing the petitioners 1983 tax liability. 3. The position in answer was not substantially justified. 4. The petitioner was entitled to award of reasonable litigation costs.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Aug 1-Aug 31,
PY - 2004
DA - Aug 1-Aug 31, 2004
SP - 202
EP - 213
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 123 TC 202
KW - Tax shelters
KW - Interest costs
KW - Partnerships
KW - Legal fees
KW - Tax controversies
KW - Internal Revenue Code -- Section 7430
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - DIANA VAN ARSDALEN, F.K.A. DIANA MURRAY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212113331
AB - In the Van Arsdalen v. Commr. case, the petitioner filed with the Tax Court a petition for determination of relief from joint and several liability on a joint return. The Tax Court held that neither Section 6015 nor Rule 325, Tax Court Rules of Practice and Procedure, precludes a nonelecting spouse from intervening in a proceeding before the Court for the purpose of supporting the electing spouse's claim for relief. The Court held further that the petitioner's motion to strike will be granted in that the restrictive language in the IRS' notice is deemed stricken, and the former spouse's notice of intervention will be filed.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Jul 1-Jul 31,
PY - 2004
DA - Jul 1-Jul 31, 2004
SP - 135
EP - 144
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Innocent spouse tax relief
KW - Tax court decisions -- 123 TC 135
KW - Internal Revenue Code -- Section 6015
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212113331?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - HARBOR COVE MARINA PARTNERS PARTNERSHIP, ROBERT A. COLLINS, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212105372
AB - In the Harbor Cove Marina Partners Partnership v. Commr. case, on account of dissension that consistently occurred between a managing partner (S) and a partner (P) as to a general partnership's operation of the marina, the managing partner dissolved the partnership. The Tax Court held that the general partnership did not terminate for federal tax purposes during 1998. As of the end of that year, the partnership's winding up of its affairs in complete cessation of its business operation was dependent on the resolution of P's lawsuit as to the failure of S to follow the procedures by which the partners of the partnership had agreed that its operations would be terminated. P's lawsuit, when resolved, could have under the partnership agreement probably resulted in the partnership's realization of significant income, credit, gain, loss or deduction after 1998.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Jul 1-Jul 31,
PY - 2004
DA - Jul 1-Jul 31, 2004
SP - 64
EP - 85
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Partnerships
KW - Terminations
KW - Corporate taxes
KW - Taxable income
KW - Tax court decisions -- 123 TC 64
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - LAWRENCE G. WILLIAMS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212101121
AB - In the Williams v. Commr. case, the Tax Court held that the petitioner, an individual S corporation shareholder, filed for bankruptcy before the corporation's yearend, operating losses sustained by the corporation during the year in which he filed for bankruptcy are reported by the bankruptcy estate, not the petitioner, because income or loss of an S corporation is determined as of the last day of the corporation's taxable year. The court held further that net operating losses to which the petitioner succeeded upon discharge in bankruptcy must be reduced by the amount of discharge of indebtedness income that was excluded from his gross income as a result of his bankruptcy discharge. The petitioner is not liable for the accuracy-related penalty under Section 6662(a) for any year at issue.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Jul 1-Jul 31,
PY - 2004
DA - Jul 1-Jul 31, 2004
SP - 144
EP - 154
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - S corporations
KW - Bankruptcy
KW - Carryforward
KW - Net operating losses
KW - Discharge of debt
KW - Tax court decisions -- 123 TC 144
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - JACK A. FLEISCHLI, A.K.A. JACK FORBES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212101069
AB - In the Fleischli v. Commr. case, in 2000, the petitioner had a net profit of more than $16,000 from the practice of law. The petitioner also earned $13,435 from acting activities and had acting-related expenses of $17,878 for 2000. A qualified performing artist may deduct from gross income employee business expenses related to his or her work as a performing artist if, inter alia, the individual has adjusted gross income of not more than $16,000. The petitioner contends that adjusted gross income in Section 62(b)(1)(C) includes only adjusted gross income from the performance of services as a performing artist. The Tax Court held that the term "adjusted gross income" in Section 62(b)(1)(C) means the same as adjusted gross income in Section 62(a) and, thus, is computed based on a taxpayer's gross income from all sources.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Jul 1-Jul 31,
PY - 2004
DA - Jul 1-Jul 31, 2004
SP - 59
EP - 63
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Gross income
KW - Taxable income
KW - Tax deductions
KW - Business expenses
KW - Actors
KW - Tax court decisions -- 123 TC 59
KW - Internal Revenue Code -- Section 62(b)(1)(C)
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=JACK+A.+FLEISCHLI%2C+A.K.A.+JACK+FORBES%2C+PETITIONER+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+RESPONDENT&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-07-01&rft.volume=123&rft.issue=1&rft.spage=59&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - JAMES M. ROBINETTE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212098457
AB - In the Robinette v. Commr. case, on October 31, 1995, the petitioner and the IRS entered into an offer-in-compromise. The terms of the offer-in-compromise required the petitioner to, among other things, timely file his 1995 through 1999 tax returns. The IRS' records indicate that the IRS received all of the petitioner's returns except for his 1998 return. The IRS declared the petitioner's offer-in-compromise in default. After a hearing in which the petitioner raised the issue of compliance with the terms of the offer-in-compromise, the IRS issued a notice of determination in which the IRS determined to proceed with collection of the unpaid tax liabilities. The Tax Court held that, pursuant to Section 6330(c), abuse of discretion is the applicable standard of review. When reviewing the IRS' determination for an abuse of discretion under Section 6330, the Tax Court may consider evidence presented at trial which was not included in the administrative record. The court decided that the IRS abused its discretion in determining to proceed with collection.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Jul 1-Jul 31,
PY - 2004
DA - Jul 1-Jul 31, 2004
SP - 85
EP - 132
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax collections
KW - Offers in compromise
KW - Tax returns
KW - Tax court decisions -- 123 TC 85
KW - Internal Revenue Code -- Section 6330
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212098457?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=JAMES+M.+ROBINETTE%2C+PETITIONER+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+RESPONDENT&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-07-01&rft.volume=123&rft.issue=1&rft.spage=85&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - KEITH AND CHERIE ORUM, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212096602
AB - In the Orum v. Commr. case, the petitioners filed federal income tax returns for 1998 and 1999 but did not make full payment of the tax liabilities. The IRS sent the petitioners by certified mail a Notice of Intent to Levy and Notice of Your Right to a Hearing for 1998. The Tax Court held that the June 23, 2000, notice of intent to levy was sent to the last known address of petitioners. The court granted the IRS' motion to dismiss for lack of jurisdiction. The petitioners did not file a Section 6330 hearing request within 30 days of the June 23, 2000, notice of intent to levy. The December 14, 2001, notice of intent to levy did not entitle petitioners to a Section 6330 hearing. The court held further that the IRS did not abuse his discretion in issuing the notice of determination for 1999, and the proposed collection action is sustained.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Jul 1-Jul 31,
PY - 2004
DA - Jul 1-Jul 31, 2004
SP - 1
EP - 15
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax assessments
KW - Income taxes
KW - Jurisdiction
KW - Tax court decisions -- 123 TC 1
KW - Internal Revenue Code -- Section 6330
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=KEITH+AND+CHERIE+ORUM%2C+PETITIONERS+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+RESPONDENT&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-07-01&rft.volume=123&rft.issue=1&rft.spage=1&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212076669
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Jul 1-Jul 31,
PY - 2004
DA - Jul 1-Jul 31, 2004
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 123
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212076669?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2004
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - The measurement and effects of barriers to trade in basic telecommunication services: the role of negotiations
AN - 19617500; 8712183
AB - Using econometric methods, this analysis develops quantity impacts of impediments to trade in voice telephone services, focusing on the perspective of negotiated agreements. These impacts, estimated on the basis of market, demographic, and policy variables, establish a baseline from which the achievements of future trade rounds, including the Doha Round, could be compared. In a departure from previous literature in this area, this article draws on documents appended or pertaining to the General Agreement on Trade in Services (GATS) to identify barriers to trade in voice telephone services, and to estimate quantity impacts on this basis. The article finds that market access and national treatment commitments scheduled by WTO members under the GATS, when complemented by commitments to pro-competitive regulatory disciplines, may be formulated into meaningful policy variables. These policy variables are found to be statistically significant in explaining market penetration in voice telephone services, as are variables for income and private sector ownership.
JF - World Trade Review
AU - Brown, Richard W
AU - Feinberg, Robert M
AD - US International Trade Commission
Y1 - 2004/07//
PY - 2004
DA - Jul 2004
SP - 225
EP - 237
PB - Cambridge University Press, UK, The Edinburgh Building,
VL - 3
IS - 2
SN - 1474-7456, 1474-7456
KW - Risk Abstracts
KW - demography
KW - International trade
KW - Qatar, Doha
KW - private sector
KW - telecommunications
KW - income
KW - Reviews
KW - econometrics
KW - R2 23070:Economics, organization
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LA - English
DB - ProQuest Environmental Science Collection
N1 - Date revised - 2008-12-01
N1 - Last updated - 2011-12-14
N1 - SubjectsTermNotLitGenreText - Qatar, Doha; private sector; telecommunications; Reviews; International trade; demography; income; econometrics
DO - http://dx.doi.org/10.1017/S1474745604001855
ER -
TY - JOUR
T1 - MARTY J. MEEHAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212105731
AB - In the Meehan v. Commr. case, before the effective date of Section 6330, the IRS served a continuing wage levy on the petitioner's employer. After the effective date of Section 6330, the IRS levied the petitioner's severance pay pursuant to the continuing wage levy. The Tax Court held that the petitioner's severance pay constitutes salary or wages within the meaning of Section 6331(e). Because the continuing wage levy was initiated before the effective date of Section 6330, the Court lacks jurisdiction to review the IRS' levy upon the petitioner's severance pay.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Jun 1-Jun 30,
PY - 2004
DA - Jun 1-Jun 30, 2004
SP - 396
EP - 404
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Severance pay
KW - Wages & salaries
KW - Jurisdiction
KW - Income taxes
KW - Tax court decisions -- 122 TC 396
KW - Internal Revenue Code -- Section 6330
KW - Internal Revenue Code -- Section 6331(e)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212105731?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - WILLIAM F. URBANO AND FLOTA L. URBANO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212105612
AB - In the Urbano v. Commr. case, the Tax Court held that the petitioners' waiver in the Form 4549-CG does not preclude the petitioners from challenging the existence and amount of interest underlying the lien. Under Section 6330(c)(2)(B), the Tax Court has jurisdiction to decide the petitioners' alternative claims that the IRS' recalculation of interest for 1993 was incorrect and the IRS is precluded from collecting the amount reflected in the recalculation. The court also held that the petitioners' interest for 1993 must be computed by taking their net operating loss carrybacks into account at the times set forth in Section 6601(d)(1). The petitioners do not qualify for an abatement of interest under Section 6404(a)(1).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Jun 1-Jun 30,
PY - 2004
DA - Jun 1-Jun 30, 2004
SP - 384
EP - 395
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Jurisdiction
KW - Tax abatement
KW - Tax underpayment
KW - Income taxes
KW - Interest costs
KW - Net operating losses
KW - Carryback
KW - Tax court decisions -- 122 TC 384
KW - Internal Revenue Code -- Section 6330(c)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212105612?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212096824
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Jun 1-Jun 30,
PY - 2004
DA - Jun 1-Jun 30, 2004
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096824?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2004
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212113407
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///May 1-May 31,
PY - 2004
DA - May 1-May 31, 2004
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2004
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - DOVER CORPORATION AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212099358
AB - In the Dover Corp. and Subsidiaries v. Commr. case, the Tax Court held that, in light of the IRS' administrative guidance pertaining to the tax effects of a liquidation governed by Section 332 and 381, a UK corporation's deemed sale of a subsidiary's assets constitutes a sale of property used in the UK corporation's trade or business within the meaning of Reg. 1.954-2(e)(3)(ii) through (iv), with the result that the UK corporation's gain on that sale does not constitute subpart F income to the petitioner.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///May 1-May 31,
PY - 2004
DA - May 1-May 31, 2004
SP - 324
EP - 353
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Controlled foreign corporations
KW - Foreign source income
KW - Liquidation
KW - Tax elections
KW - Foreign partnerships
KW - Disregarded entities
KW - Tax court decisions -- 122 TC 324
KW - Internal Revenue Code -- Section 954
KW - Internal Revenue Code -- Section 332
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212099358?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=DOVER+CORPORATION+AND+SUBSIDIARIES%2C+PETITIONER+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+RESPONDENT&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-05-01&rft.volume=122&rft.issue=5&rft.spage=324&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - LAUREN OSTROW AND JOSEPH TEIGER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212097064
AB - In the Ostrow v. Commr. case, the petitioner wife was a tenant-stockholder in a cooperative housing corporation. Tenant-stockholders may deduct their proportionate share of real estate taxes paid by a cooperative housing corporation of which they are stockholders. The petitioner's wife proportionate share of real estate taxes paid by the cooperative housing corporation was $10,489. The petitioners deducted $10,489 from adjusted gross income for regular tax purposes and in computing alternative minimum taxable income for alternative minimum tax purposes. The Tax Court held that a deduction under Section 216(a)(1) does not reduce alternative minimum taxable income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///May 1-May 31,
PY - 2004
DA - May 1-May 31, 2004
SP - 378
EP - 384
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Property taxes
KW - Alternative minimum tax
KW - Housing cooperatives
KW - Tax deductions
KW - Tax court decisions -- 122 TC 378
KW - Internal Revenue Code -- Section 216(a)(1)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097064?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=LAUREN+OSTROW+AND+JOSEPH+TEIGER%2C+PETITIONERS+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+RESPONDENT&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-05-01&rft.volume=122&rft.issue=5&rft.spage=378&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2004
N1 - Document feature - references
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - OREN L. BENTON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212096945
AB - In the Benton v. Commr. case, the petitioner's Chapter 11 bankruptcy commenced in 1995, and he was discharged upon the confirmation of his plan of reorganization during 1997. Effectively, at the time of confirmation, all of the estate's assets were transferred to a liquidating trust for the benefit of creditors. The petitioner had net operating losses that arose in years prior to the bankruptcy commencement. The bankruptcy estate also incurred tax losses. The Tax Court held that the termination of the petitioner's Chapter 11 bankruptcy, for purposes of Section 1398, occurred upon the confirmation of the plan and discharge of the debtor. The petitioner may use NOLs with respect to his separate tax reporting in the year of the commencement of his bankruptcy and later years, to the extent allowed under Section 172.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///May 1-May 31,
PY - 2004
DA - May 1-May 31, 2004
SP - 353
EP - 377
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Net operating losses
KW - Bankruptcy reorganization
KW - Estate assets
KW - Discharge of debt
KW - Tax court decisions -- 122 TC 353
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=OREN+L.+BENTON%2C+PETITIONER+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+RESPONDENT&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-05-01&rft.volume=122&rft.issue=5&rft.spage=353&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - IPO II, A PARTNERSHIP, GERALD R. FORSYTHE, TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212105796
AB - In the IPO II v. Commr. case, IPO II, an LLC but treated as a partnership for federal income tax purposes, is owned by IO, an S corporation, and F, an individual. F owns 100% of the outstanding stock in IO, 70% of the outstanding stock of IE, an S corporation, and 63% of the outstanding stock of IP, a C corporation. IPO II purchased an aircraft, and the loan was guaranteed by F, IE, and IP, but not IO. The IRS determined that the liability incurred in the purchase of the aircraft was recourse and fully allocable to F. The Tax Court held that all of the liability is allocable to F because IO cannot be related to F or to IE for purposes of determining the allocation of the recourse liability pursuant to Reg. 1.752-4(b)(2)(iii).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Apr 1-Apr 30,
PY - 2004
DA - Apr 1-Apr 30, 2004
SP - 295
EP - 304
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Limited liability companies
KW - Loans
KW - Company aircraft
KW - Cost allocation
KW - Tax court decisions -- 122 TC 295
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - CHARLES A. BOYD AND DARBY A. HARVEY, F.K.A. DARBY A. BOYD, ET AL.,1 PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212103626
AB - In the Boyd v. Commr. case, the petitioners are shareholders in C, a trucking company formed pursuant to Section 1361. C compensates its drivers at a rate of 25 to 32 cents per file. C also provides a per diem allowance of 9 cents per mile. The petitioners deducted 80% of the per diem allowance paid to the drivers. The Tax Court held that, despite the presentation of evidence at trial as to the estimated, nonmeal travel expenses incurred by C's drivers, the petitioners have failed to establish a basis for deducting 80% of the per diem allowance paid to the drivers. The petitioners may deduct only 50% of the per diem allowance paid to the drivers. The portion of the per diem allowance that the petitioners estimate is allocated to nonmeal travel expenses may not be deducted in full.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Apr 1-Apr 30,
PY - 2004
DA - Apr 1-Apr 30, 2004
SP - 305
EP - 324
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - S corporations
KW - Per diem allowances
KW - Travel & entertainment expenses
KW - Tax deductions
KW - Tax court decisions -- 122 TC 305
KW - Internal Revenue Code -- Section 274(d)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212103626?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=CHARLES+A.+BOYD+AND+DARBY+A.+HARVEY%2C+F.K.A.+DARBY+A.+BOYD%2C+ET+AL.%2C1+PETITIONERS+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+RESPONDENT&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-04-01&rft.volume=122&rft.issue=4&rft.spage=305&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212103561
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Apr 1-Apr 30,
PY - 2004
DA - Apr 1-Apr 30, 2004
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212103561?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=unknown&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-04-01&rft.volume=122&rft.issue=4&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2004
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - GREGORY IANNONE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212096876
AB - In the Iannone v. Commr. case, the petitioner filed a timely petition for judicial review pursuant to Section 6330(d)(1)(A) in response to a notice of determination by the IRS to proceed with collection of assessed tax liabilities for 1987, 1989, and 1991. The Tax Court held that, for the purpose of this collection proceeding, the Appeals officer agreed to assume that the petitioner's 1989 and 1991 tax liabilities were discharged in bankruptcy. The court also held that the existing federal tax lien that had attached to the petitioner's property when he filed his bankruptcy petition was not extinguished as a result of his bankruptcy discharge. The IRS may proceed with collection by levy.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Apr 1-Apr 30,
PY - 2004
DA - Apr 1-Apr 30, 2004
SP - 287
EP - 294
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Bankruptcy
KW - Discharge of debt
KW - Tax liens
KW - Judicial reviews
KW - Tax court decisions -- 122 TC 287
KW - Internal Revenue Code -- Section 6330
KW - Internal Revenue Code -- Section 6321
KW - Internal Revenue Code -- Section 6322
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=GREGORY+IANNONE%2C+PETITIONER+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+RESPONDENT&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-04-01&rft.volume=122&rft.issue=4&rft.spage=287&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212113508
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Mar 1-Mar 31,
PY - 2004
DA - Mar 1-Mar 31, 2004
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212113508?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2004
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - DON WEBER II, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212105943
AB - In the Don Weber II v. Commr. case, the Tax Court held the income tax notice of determination that was sent by certified mail to the petitioner at the petitioner's last known address was sufficient, notwithstanding the fact that the petitioner did not receive such notice. The Court further held that the courtesy copy of the income tax notice of determination that the IRS officer sent the petitioner in August 2003 was not a notice of determination under Section 6320 or Section 6330. The Court further held that because the petitioner did not timely file his petition in respect of the income tax notice of determination, the Tax Court lacks jurisdiction to review the IRS' determination to proceed with the collection of the petitioner's liability for unpaid income taxes. The Tax Court further held that the Court lacks jurisdiction to review the IRS' determination to proceed with the collection of the petitioner's liability for the unpaid civil penalty under Section 6682 because it lacks jurisdiction over the underlying liability.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Mar 1-Mar 31,
PY - 2004
DA - Mar 1-Mar 31, 2004
SP - 258
EP - 264
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 122 TC 258
KW - Tax collections
KW - Income taxes
KW - Notices
KW - Postal & delivery services
KW - Internal Revenue Code -- Section 6329
KW - Jurisdiction
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - JOYCE E. BEERY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212105869
AB - In the Joyce E. Berry v. Commissioner case, where the petitioner's November 12, 2002, petition challenged the IRS' final notice denying claims for relief from joint and several liability for the 1989-1994 tax years, the IRS' April 17, 2003 notice of determination concerning collection actions for 1989-1994 conceded impropriety of proposing to levy before the decision in the Section 6015 case but determined the filing of a Federal tax lien was appropriate, and the petitioner's timely petition for lien or levy action challenged the IRS' determination on the ground the IRS was barred form filing the tax lien for 1989-1994 before the entry of final decision on the petitioner's Section 6015 claim. The Tax Court determined the IRS was not barred by Section 6015, 6320, or 6330 from filing the Federal tax lien before the final decision on pending claims for relief from joint and several liability.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Mar 1-Mar 31,
PY - 2004
DA - Mar 1-Mar 31, 2004
SP - 184
EP - 191
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 122 TC 184
KW - Tax liens
KW - Tax collections
KW - Income taxes
KW - Internal Revenue Code -- Section 6015
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - THE CHARLES SCHWAB CORPORATION AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212103716
AB - In the Charles Schwab Corp. and Subsidiaries v. Commr. case, the petitioner corporation X purchased all outstanding shares of discount brokerage Y and elected under Section 338(g) and (h) (10) to assign acquisition price to acquired assets with benefit of stepped-up basis in acquired assets. X valued customer accounts acquired from Y and amortized them as intangible assets under Section 167. The IRS contended X's acquired brokerage customer accounts were not amortizable, were overvalued, or had indeterminable useful lives in some instances. The Tax Court determined the discount brokerage customer accounts were amortizable, since they were distinct from goodwill and had limited useful life, and that X properly valued and calculated the useful life of acquired customer accounts by drawing on X's useful life experience that was sufficiently similar for purposes of Reg. 1.167(a)-1(b).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Mar 1-Mar 31,
PY - 2004
DA - Mar 1-Mar 31, 2004
SP - 191
EP - 224
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 122 TC 191
KW - Stock brokers
KW - Internal Revenue Code -- Section 338
KW - Internal Revenue Code -- Section 167
KW - Tax basis
KW - Amortization
KW - Intangible assets
KW - Tax regulations -- Reg 1.167(a)-1(b)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - CAPITAL BLUE CROSS AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212101227
AB - In the Capital Blue Cross and Subsidiaries v. Commr. case, as part of its statutory conversion under Section 1012(a) and (b) of the Tax Reform Act of 1986 from a tax-exempt to a taxable entity, the petitioner generally was entitled to step up its tax basis in its assets to the January 1, 1987, fair market value. The Tax Court held that among all things for 1994: 1. The basis step-up provision of Section 1012(c)(3)(A)(ii) of the Tax Reform Act of 1986, is not limited to sale or exchange transactions. 2. Because the petitioner's valuation of its health insurance group contracts did not constitute a contract-by-contract valuation did not establish a credible discrete value for each contract and is otherwise deficient, claimed loss deductions under Section 165 in the cumulative total amount of $3,973,023 relating to the petitioner's 376 health insurance group contracts were terminated in 1994 are not allowable.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Mar 1-Mar 31,
PY - 2004
DA - Mar 1-Mar 31, 2004
SP - 224
EP - 258
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 122 TC 224
KW - Organizational change
KW - Internal Revenue Code -- Section 1012
KW - Insurance industry
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212101227?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=CAPITAL+BLUE+CROSS+AND+SUBSIDIARIES%2C+PETITIONER+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+RESPONDENT&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-03-01&rft.volume=122&rft.issue=3&rft.spage=224&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - ROBERT EUGENE POINDEXTER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212099529
AB - In the Poindexter v. Commr. case, the petitioner reported tax on his 1994 and 1996 Federal income tax returns but did not remit those amounts. The IRS assessed those amounts and demanded payment thereof. After several years of continued nonpayment, the IRS issued to the petitioner a notice of intent to levy. The petitioner timely requested a hearing pursuant to Section 6330. At the hearing, the petitioner asserted that the amounts of tax shown on his 1994 and 1996 returns are incorrect but would not say whether he believed his correct income to be higher or lower than the amounts reported. The IRS subsequently issued to the petitioner a notice of determination upholding the proposed collection action. The petitioner timely petitioned the Court for review, and IRS moved for summary judgment. The Tax Court held that a taxpayer who reports an amount of tax on his tax return is not precluded from challenging the accuracy of that amount at a Section 6330 hearing. The Tax Court held, further, that summary judgment is appropriate since the petitioner has averred no facts sufficient to show error in the taxes assessed on the basis of his 1994 and 1996 returns or otherwise with respect to the notice of determination.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Mar 1-Mar 31,
PY - 2004
DA - Mar 1-Mar 31, 2004
SP - 280
EP - 286
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 122 TC 280
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2004
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - VICTOR & JUDITH A. GRIGORACI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212099437
AB - In the Grigoraci v. Commr. case, the Tax Court ruled that the petitioners failed to show that they incurred the claimed administrative personnel expenses or the associated miscellaneous expenses. In addition they have acknowledged that most of the claimed administrative personnel expenses relate to the Grigoraci I proceedings and have failed to establish how much of the claimed miscellaneous expenses relate to the proceeding. There is not statutory authority of the Court to consider the petitioners' claim for punitive damages against the IRS.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Mar 1-Mar 31,
PY - 2004
DA - Mar 1-Mar 31, 2004
SP - 272
EP - 280
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 122 TC 272
KW - Self employment
KW - Administrative expenses
KW - Tax deductions
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - CINEMA '84, RICHARD M. GREENBERG, TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212098538
AB - In the Richard M. Greenberg, Tax Matters Partner, v. Commr. case, the Tax Court held that the motion to vacate order of dismissal was properly submitted to the Court, without leave of the Court of Appeals. The court further held the same standards apply for vacating a final decision in a TEFRA proceeding in a deficiency case.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Mar 1-Mar 31,
PY - 2004
DA - Mar 1-Mar 31, 2004
SP - 264
EP - 272
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 122 TC 264
KW - Appeals
KW - Jurisdiction
KW - Tax matters partner
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=CINEMA+%2784%2C+RICHARD+M.+GREENBERG%2C+TAX+MATTERS+PARTNER%2C+PETITIONER+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+RESPONDENT&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-03-01&rft.volume=122&rft.issue=3&rft.spage=264&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - SUNOCO, INC. AND SUBSIDIARIES, petitioner v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212113762
AB - In the Sunoco Inc. & Subsidiaries v. Commr. case, where in amendment to petition for redetermination of deficiencies for 1979, 1981 and 1983, the Petitioner claimed overpayments due to errors by the IRS in calculating interest on underpayments and overpayments arising out of previously settled issues, the IRS conceded the Court held jurisdiction under Section 6512(b) to determine overpayment based on the Petitioner's claim that it overpaid underpayment interest, but the IRS asserted the Court lacked jurisdiction to adjudicate claimed overpayments insofar as they encompass further claims for payment of overpayment interest on amounts previously credited or refunded and the IRS moved for dismissal, contending the Court lacked jurisdiction under Section 6512(b) to consider overpayment attributable to overpayment interest. The Tax Court denied the IRS motion to dismiss.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Feb 1-Feb 29,
PY - 2004
DA - Feb 1-Feb 29, 2004
SP - 88
EP - 114
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax overpayment
KW - Tax underpayment
KW - Jurisdiction
KW - Interest
KW - Internal Revenue Code -- Section 6512(b)
KW - Tax court decisions -- 122 TC 88
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - FLORIDA COUNTRY CLUBS, INC., A FLORIDA CORPORATION, SUNCOAST COUNTRY CLUBS, INC., A FLORIDA CORPORATION, DEBORAH A. HAMILTON, AND JAMES R. MIKES, petitioners v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212113655
AB - In the Florida Country Clubs Inc. v. Commissioner case, the Petitioners, two S corporations and two shareholders of those corporations, received letters of proposed deficiency with respect to their 1993 and 1994 Federal income tax returns, which allowed the Petitioners an opportunity for administrative review in the IRS Appeals Office. After the Petitioners protested the proposed deficiencies with the Appeals Office, the parties settled without the IRS issuing either an Appeals Office notice of decision or a notice of deficiency. The Petitioners filed a petition with this Court under Section 7430(f) and Rule 271, Tax Court Rules of Practice and Procedure, for reasonable administrative costs. The IRS moved for a summary judgment that the Petitioners are not entitled to an award of administrative costs as a matter of law. The Tax Court held: 1. The IRS never took a position in the administrative proceeding as provided by Section 7430(c)(7)(B) because the Petitioners never received a notice of decision from the Appeals Office and the IRS never sent the Petitioners a notice of deficiency. Consequently, the Petitioners do not qualify as prevailing parties under Section 7430(c)(4). 2. The Tax Court held further, the meaning of the term notice of deficiency" under Section 7430(c)(7), is the same as its meaning under Section 6212(a). 3. The Tax Court further held that the proposed notice of deficiency that was never approved and never sent to the Petitioners is not a notice of deficiency for purposes of Section 7430(c)(7).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Feb 1-Feb 29,
PY - 2004
DA - Feb 1-Feb 29, 2004
SP - 73
EP - 88
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 122 TC 73
KW - Internal Revenue Code -- Section 7430
KW - Tax underpayment
KW - S corporations
KW - Tax collections
KW - Administrative expenses
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=FLORIDA+COUNTRY+CLUBS%2C+INC.%2C+A+FLORIDA+CORPORATION%2C+SUNCOAST+COUNTRY+CLUBS%2C+INC.%2C+A+FLORIDA+CORPORATION%2C+DEBORAH+A.+HAMILTON%2C+AND+JAMES+R.+MIKES%2C+petitioners+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-02-01&rft.volume=122&rft.issue=2&rft.spage=73&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - ESTATE OF JOHN W. CLAUSE, DECEASED, THOMAS Y. CLAUSE, PERSONAL REPRESENTATIVE, petitioner v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212113562
AB - In the Estate of Clause v. Commr. case, the Petitioner, prior to his death, sold all of his shares in C to C's employee stock ownership plan in 1996. The Petitioner purchased qualified replacement property with most of the proceeds from the sale within a year of the sale. The Petitioner's 1996 original Federal tax return was filed timely and did not report the transaction. On November 28, 2000, after the IRS began examining the Petitioner's original tax return for 1996, the Petitioner filed an amended Federal tax return for 1996 indicating to the IRS that certain proceeds from the sale had been reinvested in qualified replacement property. On October 17, 2001, the IRS received a second Federal tax return for 1996 from the Petitioner that attached certain statements of election pursuant to Section 1042 regarding the sale in 1996. The Tax Court held that the Petitioner is not able to defer recognition of the gain that resulted from the sale because the Petitioner failed to elect such treatment as required by Section 1042.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Feb 1-Feb 29,
PY - 2004
DA - Feb 1-Feb 29, 2004
SP - 115
EP - 133
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 122 TC 115
KW - Internal Revenue Code -- Section 1042
KW - Gain recognition
KW - Capital gains
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=ESTATE+OF+JOHN+W.+CLAUSE%2C+DECEASED%2C+THOMAS+Y.+CLAUSE%2C+PERSONAL+REPRESENTATIVE%2C+petitioner+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-02-01&rft.volume=122&rft.issue=2&rft.spage=115&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - JOSEPH DUTTON, petitioner v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212106007
AB - In the Dutton v. Commr. case, the Petitioner submitted for relief from joint and several liability. The Petitioner subsequently submitted an offer in compromise, which the IRS accepted. Before the offer was accepted, the IRS sent the Petitioner a letter explaining that it was proposed that the Petitioner be granted relief under Section 6015(c) and that the Petitioner would be entitled to a refund. After accepting the offer, the IRS sent the Petitioner a notice of determination denying relief from joint and several liability under former Section 6013(e) and Section 6015(b), (c), and (f). The Petitioner petitioned the Court under Section 6015(e)(1), arguing that the statement that the Petitioner would be entitled to a refund resulted in a mutual mistake of material fact or misrepresentation sufficient for the offer in compromise to be set aside. For the first time in his answering brief, the Petitioner argued that the doctrine of equitable estoppel applies. The Tax Court held that there was no mutual mistake or misrepresentation sufficient to cause the offer in compromise to be set aside. The Petitioner's equitable estoppel argument was not considered because it was not timely raised.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Feb 1-Feb 29,
PY - 2004
DA - Feb 1-Feb 29, 2004
SP - 133
EP - 142
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 122 TC 133
KW - Offers in compromise
KW - Internal Revenue Code -- Section 6015
KW - Estoppel
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - DELBERT L. AND MARGARET J. BAKER, petitioners v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212098757
AB - In the Baker v. Commr. case, the Petitioners claimed Section 213(a) deductions for expenditures for medical care using the percentage method to calculate the amount of monthly service fees paid under a lifetime residence agreement with a retirement care community. After review of the facility's calculations by an ad hoc committee of residents, the Petitioners increased the portion of monthly service fees attributable to medical care and included deductions for the use of pool, spa, and exercise facilities. After an audit, the IRS issued a deficiency notice determining deficiencies. The Tax Court determined under Section 7491(a), the IRS bore the burden of proof for factual issue of portions of monthly service fees allocable to medical care, since the IRS conceded the Petitioners had submitted credible evidence for purposes of Section 7491(a)(1), but the IRS did not have the burden of proof as to deductions for use of pool, spa, and exercise facilities, since the Petitioners did not submit credible evidence and the Petitioners were not required to use the actuarial method to determine portions of monthly service fees allocable to medical care, since the IRS' long-standing practice sanctioned the use of the percentage method, but the Petitioners were not entitled to additional deductions for use of pool, spa, and exercise facilities.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Feb 1-Feb 29,
PY - 2004
DA - Feb 1-Feb 29, 2004
SP - 143
EP - 184
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 122 TC 143
KW - Tax deductions
KW - Retirement communities
KW - Health care expenditures
KW - Internal Revenue Code -- Section 213(a)
KW - Burden of proof
KW - Internal Revenue Code -- Section 7491(a)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212098688
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Feb 1-Feb 29,
PY - 2004
DA - Feb 1-Feb 29, 2004
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 2004
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212113982
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Jan 1-Jan 31,
PY - 2004
DA - Jan 1-Jan 31, 2004
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2004
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - NIELD AND LINDA MONTGOMERY, petitioners v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212098998
AB - In the Montgomery v. Commr. case, the petitioners filed a joint federal income tax return for the taxable year 2000 reporting total tax of $2,831,360 and tax due of $196,006. The petitioners failed to remit the latter amount with their tax return. The IRS issued to the petitioners a final notice of intent to levy, and the petitioners filed with the IRS a request for a collection due process hearing under Section 6330. The petitioners asserted that they had overstated the total tax on their original return for 2000 and indicated that they intended to submit an amended return showing that they were due a refund for that year. The Tax Court denied the IRS' motion for summary judgment. Section 6330(c)(2)(B) permits the petitioners to challenge the existence or amount of the tax liability reported on their original tax return because the petitioners have not received a notice of deficiency and have not otherwise had an opportunity to dispute the tax liability in question.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Jan 1-Jan 31,
PY - 2004
DA - Jan 1-Jan 31, 2004
SP - 1
EP - 32
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax assessments
KW - Amended tax returns
KW - Summary judgment
KW - Tax court decisions -- 122 TC 1
KW - Internal Revenue Code -- Section 6330(c)(2)(B)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212098998?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - GWENDOLYN A. EWING, petitioner v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212097124
AB - In the Ewing v. Commr. case, after submitting an application to and receiving an adverse determination from the IRS, the petitioner petitioned the Tax Court to seek its determination whether she is entitled to relief from joint liability under Section 6015(f). The IRS contends that, in making its determination, the court may not consider evidence introduced at trial which was not included in the administrative record and whether or not the court's review is limited to the IRS' administrative record. The Tax Court held that its determination whether the petitioner is entitled to relief under Section 6015(f) is made in a trial de novo; thus, it may consider matter raised at trial which was not included in the administrative record. The court held that the petitioner is entitled to equitable relief under Section 6015(f).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2004///Jan 1-Jan 31,
PY - 2004
DA - Jan 1-Jan 31, 2004
SP - 32
EP - 72
CY - Washington
PB - Superintendent of Documents
VL - 122
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Innocent spouse tax relief
KW - Joint tax returns
KW - Evidence
KW - Tax court decisions -- 122 TC 32
KW - Internal Revenue Code -- Section 6015(f)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097124?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2004
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - GEORGE G. GREEN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212098556
AB - In the Green v. Commr. case, on May 2, 2003, the IRS made jeopardy assessments of deficiencies that the IRS determined in the petitioner's taxes for 1995 through 1999. The IRS also issued a notice of jeopardy levy with respect to those assessments. On May 20, 2003, the petitioner requested administrative review pursuant to Section 7429(a)(2). The Tax Court held that, under Section 7429(b)(1), the taxpayer's proceeding for judicial review must be commenced within 90 days after the earlier of the day the Commissioner notifies the taxpayer of the Commissioner's determination under Section 7429(a)(3), or the 16th day after the request for review under Section 7429(a)(2) was made. The petitioner's motion for review of the jeopardy assessment and jeopardy levy was not timely filed under Section 7429(b)(1).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Dec 1-Dec 31,
PY - 2003
DA - Dec 1-Dec 31, 2003
SP - 301
EP - 308
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Jurisdiction
KW - Tax assessments
KW - Judicial reviews
KW - Tax court decisions -- 121 TC 301
KW - Internal Revenue Code -- Section 7429
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - FORTUNATO J. MENDES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212098438
AB - In the Mendes v. Commr. case, the petitioner had been continuously incarcerated since June 17, 1988. For the petitioner's 1988 taxable year, the IRS determined a tax deficiency based upon amounts reported on information returns as having been paid to the petitioner during that year, imposed the 10% additional tax under Section 72(t)(1), and determined that the petitioner was subject to additions to tax under Sections 6651(a)(1), 6653(a)(1), and 6654. The Tax Court held that the IRS' adjustments to income and disallowance of deductions and dependency exemptions claimed by the petitioner are sustained. The Court also sustained the IRS' imposition of the 10% additional tax under Section 72(t)(1). The Court also sustained the IRS' imposition of additions to tax under Sections 6651(a)(1), 6653(a)(1), and 6654. The petitioner's 1988 return, filed more than 2 years after the IRS' issuance of the notice of deficiency, was disregarded for purposes of computing the required annual payment.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Dec 1-Dec 31,
PY - 2003
DA - Dec 1-Dec 31, 2003
SP - 308
EP - 336
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Estimated taxes
KW - Tax evasion
KW - Income taxes
KW - Tax deductions
KW - Tax exemptions
KW - Tax returns
KW - Tax court decisions -- 121 TC 308
KW - Internal Revenue Code -- Section 72(t)(1)
KW - Internal Revenue Code -- Section 6651(a)(1)
KW - Internal Revenue Code -- Section 6653(a)(1)
KW - Internal Revenue Code -- Section 6654
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212098438?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212095026
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Dec 1-Dec 31,
PY - 2003
DA - Dec 1-Dec 31, 2003
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212095026?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2003
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212102193
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Nov 1-Nov 30,
PY - 2003
DA - Nov 1-Nov 30, 2003
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212102193?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 2003
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - EDWINA DIANE CAMPBELL, petitioner v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212097730
AB - In the Campbell v. Commr. case, the IRS determined that the petitioner was not entitled to relief from joint and several liability relating to 1989 because the request was, pursuant to Section 6015, filed more than 2 years after the IRS' first collection activity against the petitioner. The Tax Court held that the IRS' offset of the petitioner's overpayment was, pursuant to Section 6015, a collection activity. The court denied the petitioner's Motion for Partial Summary Judgment and granted the IRS' Cross-Motion for Summary Judgment. There is no genuine issue as to whether the petitioner is entitled to relief from joint and several liability relating to 1989 because the petitioner's election was filed more than 2 years after the IRS' first collection activity.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Nov 1-Nov 30,
PY - 2003
DA - Nov 1-Nov 30, 2003
SP - 290
EP - 293
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Innocent spouse tax relief
KW - Joint tax returns
KW - Tax collections
KW - Tax overpayment
KW - Tax court decisions -- 121 TC 290
KW - Internal Revenue Code -- Section 6015
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097730?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=EDWINA+DIANE+CAMPBELL%2C+petitioner+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2003-11-01&rft.volume=121&rft.issue=5&rft.spage=290&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - WALLACE AND DONNETTA DUNCAN, ET AL.,1 petitioners v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212095141
AB - In the Duncan v. Commr. case, certain factual issues common to these consolidated cases have been submitted for voluntary binding arbitration pursuant to Rule 124, Tax Court Rules of Practice and Procedure. The arbitration agreement requires the parties to submit certain information to the arbitrator by a prescribed deadline and gives the arbitrator discretionary authority to request additional information. The petitioners made a timely submission of information to the arbitrator and another untimely submission to which the IRS waived any objection on condition that the petitioners submit no additional information. The petitioners have moved to delay entering the arbitrator's findings in the record on the ground that the arbitrator failed to request and consider certain additional information that they consider essential to their case. The Tax Court held that, absent good cause, it will not set aside the terms of an arbitration agreement. The petitioners' motion was denied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Nov 1-Nov 30,
PY - 2003
DA - Nov 1-Nov 30, 2003
SP - 293
EP - 301
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Arbitration
KW - Tax controversies
KW - Tax court decisions -- 121 TC 293
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212095141?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=WALLACE+AND+DONNETTA+DUNCAN%2C+ET+AL.%2C1+petitioners+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2003-11-01&rft.volume=121&rft.issue=5&rft.spage=293&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212104579
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Oct 1-Oct 31,
PY - 2003
DA - Oct 1-Oct 31, 2003
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212104579?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2003
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - JIMMY D. WEAVER AND MARLENE M. MORLOC WEAVER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212095251
AB - In the Weaver v. Commr. case, the petitioner owned 80% interests in an S corporation (CL) and a C corporation (J). CL is an accrual method, calendar year taxpayer. J is a cash method, fiscal year taxpayer with a July 31 yearend. The Tax Court held that CL fails the economic performance requirement of Section 461(h) as to its deductions. That requirement, in conjunction with Section 404(d), and the temporary regulations thereunder, mandates that CL deduct each amount for its taxable year the last day of which is within 2 1/2 months of the day on which the amount is includable in J's gross income. The amount deducted by CL for 1996 was not includable in J's gross income as of March 15, 1997, and the amount deducted by CL for 1997 was not includable in J's gross income as of March 15, 1998.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Oct 1-Oct 31,
PY - 2003
DA - Oct 1-Oct 31, 2003
SP - 273
EP - 279
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - S corporations
KW - C corporations
KW - Taxable income
KW - Gross income
KW - Tax deductions
KW - Tax court decisions -- 121 TC 273
KW - Internal Revenue Code -- Section 404(d)
KW - Internal Revenue Code -- Section 461(h)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - SQUARE D COMPANY AND SUBSIDIARIES, petitioner v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212102299
AB - In the Square D Co. and Subsidiaries v. Commr. case, the Tax Court held that the petitioner is entitled to amortization deductions for its payments for the loan commitment and legal fees because, by virtue of its merger with a foreign corporation's subsidiary, the costs were incurred on the petitioner's behalf and eventually paid by the petitioner. The court also held that the lump-sum payments paid under the 1991 agreements as amended, were contingent on a change in ownership or effective control. Whether the petitioner has established that any portion of the parachute payments was reasonable compensation for purposes of Section 280G(b)(4)(A) must be determined on the basis of a multifactor test. The Tax Court determined the extent to which the petitioner has met the burden of showing by clear and convincing evidence that any portion of the parachute payments was reasonable compensation within the meaning of Section 280G(b)(4)(A).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Sep 1-Sep 30,
PY - 2003
DA - Sep 1-Sep 30, 2003
SP - 168
EP - 245
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Unreasonable compensation
KW - Golden parachutes
KW - Acquisitions & mergers
KW - Ownership changes
KW - Amortization
KW - Tax deductions
KW - Tax court decisions -- 121 TC 168
KW - Internal Revenue Code -- Section 280G
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - FEDERAL HOME LOAN MORTGAGE CORPORATION, petitioner v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212097803
AB - In the Federal Home Loan Mortgage Corp. v. Commr. case, the Tax Court held, under Section 167(g), the basis for amortization of property is the adjusted basis provided in Section 1011, for the purpose of determining gain on the sale or other disposition of property. Under the Deficit Reduction Act of 1984, the adjusted basis for any asset held by the petitioner on January 1, 1985, shall, for purposes of determining any gain, be equal to the higher of the regular adjusted cost basis as provided in Section 1011, or the fair market value of such asset as of January 1, 1985. The petitioner's adjusted basis as of January 1, 1985, for purposes of amortization, is the higher of the regular adjusted cost basis or fair market value on January 1, 1985.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Sep 1-Sep 30,
PY - 2003
DA - Sep 1-Sep 30, 2003
SP - 129
EP - 147
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Government sponsored enterprises
KW - Intangible assets
KW - Corporate income tax
KW - Amortization
KW - Fair market value
KW - Capital gains
KW - Deficit Reduction Act 1984-US
KW - Tax court decisions -- 121 TC 129
KW - Internal Revenue Code -- Section 1011
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2003
N1 - Document feature - references; tables
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212095395
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Sep 1-Sep 30,
PY - 2003
DA - Sep 1-Sep 30, 2003
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2003
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - MED JAMES, INC., petitioner v. COMMISSIONER OF INTERNAL REVENUE, respondent
AN - 212075960
AB - In the Med James Inc. v. Commr. case, the Tax Court held that it has jurisdiction under Section 7481(c) to redetermine interest because the petitioner paid the deficiency plus interest claimed by the IRS and filed the motion within one year of the date the court's decision became final, and the deficiency and interest were assessed under Section 6215. Under Section 6621(c), a large corporate underpayment exists if the excess of the amount of tax imposed by the IRC for the taxable period over the amount of tax paid on or before the return due date exceeds $100,000. Because the IRC allows a deduction for net operating loss carrybacks for purposes of determining the tax imposed for the taxable year, the tax imposed by the IRC for the year in issue was $63,573. The court held that, for purposes of Section 6621(c), threshold underpayments of tax are generally determined only when an assessment is made with respect to a taxable period.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Sep 1-Sep 30,
PY - 2003
DA - Sep 1-Sep 30, 2003
SP - 147
EP - 160
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Corporate income tax
KW - Tax underpayment
KW - Net operating losses
KW - Carryback
KW - Jurisdiction
KW - Interest
KW - Tax court decisions -- 121 TC 147
KW - Internal Revenue Code -- Section 6621(c)
KW - Internal Revenue Code -- Section 7481(c)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - JEFFREY R. KING AND SABRINA M. KING, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT JIMMY R. LOPEZ AND SUZY O. LOPEZ, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212075889
AB - In the King v. Commr. case, the Tax Court held that a dependency deduction is allowed for a parent who provides over half of a child's support during the taxable year. In the case of parents who are divorced, who are separated under a written separation agreement, or who live apart at all times during the last 6 months of the calendar year, the parent having custody for a greater portion of the year is treated as providing over half of the child's support. Because the petitioners lived apart at all times during the last 6 months of 1998 and 1999 and the mother executed the Form 8832 releasing her claim to exemptions for the years in issue, the father is entitled to the deductions.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Sep 1-Sep 30,
PY - 2003
DA - Sep 1-Sep 30, 2003
SP - 245
EP - 253
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Dependents
KW - Tax exemptions
KW - Tax deductions
KW - Tax court decisions -- 121 TC 245
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - CHARLOTTE'S OFFICE BOUTIQUE, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212112371
AB - In the Charlotte's Office Boutique Inc. v. Commr. case, the petitioner petitioned the Court under Section 7436(a) to redetermine the IRS' determination that the petitioner was liable for unreported 1995 through 1998 employment taxes and additions to tax under Sections 6651(a)(1) and 6656. That determination resulted from the IRS' determination that the wife received wages in the form of payments which the petitioner made to the wife primarily as royalties. The Tax Court held that it had jurisdiction over all of the petitioned years in that the IRS has determined contrary to the petitioner's audit and litigating position that the wife received the disputed amounts as wages and the petitioner is liable for the payment of employment taxes under subtitle C as to those disputed amounts. The court held that the disputed amounts were wages. The petitioner is liable for the additions to tax.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Aug 1-Aug 31,
PY - 2003
DA - Aug 1-Aug 31, 2003
SP - 89
EP - 111
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Payroll taxes
KW - Wages & salaries
KW - Royalties
KW - Jurisdiction
KW - Classification
KW - C corporations
KW - Tax court decisions -- 121 TC 89
KW - Internal Revenue Code -- Section 6651(a)(1)
KW - Internal Revenue Code -- Section 6656
KW - Internal Revenue Code -- Section 7436(a)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212104716
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Aug 1-Aug 31,
PY - 2003
DA - Aug 1-Aug 31, 2003
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212104716?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=unknown&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2003-08-01&rft.volume=121&rft.issue=2&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2003
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - NEAL SWANSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212100415
AB - In the Swanson v. Commr. case, the petitioner did not file federal income tax returns for the years 1993, 1994, and 1995. The IRS subsequently prepared substitutes for return for the petitioner and issued a notice of deficiency to the petitioner based on the SFRs covering these years. The Tax Court held that it had jurisdiction in this levy proceeding to determine whether the petitioner's unpaid liabilities were discharged in bankruptcy. The petitioner's unpaid liabilities were not discharged in the Chapter 7 bankruptcy proceeding. The petitioner did not file federal income tax returns, and the SFRs prepared by the IRS did not constitute returns within the meaning of Section 523(a)(1)(B) of the Bankruptcy Code. Additionally, the IRS was not enjoined from collecting the unpaid liabilities because the liabilities were excepted from discharge and the bankruptcy court did not make an express determination that the liabilities were discharged.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Aug 1-Aug 31,
PY - 2003
DA - Aug 1-Aug 31, 2003
SP - 111
EP - 129
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Jurisdiction
KW - Tax returns
KW - Bankruptcy laws
KW - Discharge of debt
KW - Income taxes
KW - Tax court decisions -- 121 TC 111
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - The NAFTA Preference and US-Mexico Trade: Aggregate-Level Analysis
AN - 60672547; 200405108
AB - An examination of the US-Mexico trade effects of the North American Free Trade Agreement (NAFTA), 1989-2001, focuses on the actual tariff preference the two countries give to each other in relation to their non-NAFTA trading partners. Special attention is given to the time-varying dimension of the tariff preference. Since there was a US tariff preference for Mexico prior to NAFTA, consideration is given to whether trade effects were greater after NAFTA was implemented. Results of the analysis indicate that US demand for Mexican imports was responsive to US tariff preferences for Mexico & this responsiveness increased during the post-NAFTA years. In addition, each one percent increase in the US NAFTA tariff preference for Mexico is consistent with an increase of roughly 5.6 percent in US import demand for Mexican products & an increase of about 5.4 percent in Mexico's demand for US exports. The implications are discussed. 4 Tables, 3 Figures, 16 References. J. Lindroth
JF - The World Economy
AU - McDaniel, Christine A
AU - Agama, Laurie-Ann
AD - Office Economics, US International Trade Commission, Washington, DC
Y1 - 2003/07//
PY - 2003
DA - July 2003
SP - 939
EP - 955
VL - 26
IS - 7
SN - 0378-5920, 0378-5920
KW - Mexico
KW - Bilateral Trade
KW - Exports and Imports
KW - United States of America
KW - Economic Policy
KW - Free Trade
KW - article
KW - 9141: political economy; political economy
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/60672547?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Awpsa&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=The+World+Economy&rft.atitle=The+NAFTA+Preference+and+US-Mexico+Trade%3A+Aggregate-Level+Analysis&rft.au=McDaniel%2C+Christine+A%3BAgama%2C+Laurie-Ann&rft.aulast=McDaniel&rft.aufirst=Christine&rft.date=2003-07-01&rft.volume=26&rft.issue=7&rft.spage=939&rft.isbn=&rft.btitle=&rft.title=The+World+Economy&rft.issn=03785920&rft_id=info:doi/
LA - English
DB - Worldwide Political Science Abstracts
N1 - Date revised - 2007-04-01
N1 - Number of references - 16
N1 - Last updated - 2016-09-28
N1 - SubjectsTermNotLitGenreText - Free Trade; Bilateral Trade; United States of America; Mexico; Exports and Imports; Economic Policy
ER -
TY - JOUR
T1 - ESTATE OF LEONA ENGELMAN, DECEASED, PEGGY D. MATTSON, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212112647
AB - In the Estate of Engelman v. Commr. case, in 1990, a husband and wife established a living trust. The terms of the trust provided for an allocation of trust assets between 2 separate trusts, Trust A and Trust B, upon the death of the first spouse. The husband died on December 30, 1997. On February 5, 1998, the wife executed a document entitled Power of Appointment directing disposition of the Trust A corpus. The wife died on March 6, 1998. Thereafter, on May 11, 1998, the special administrator of her estate executed a Disclaimer of the wife's interest in Trust A assets valued at approximately $600,000 as of the husband's earlier death. The Tax Court held that trust assets worth approximately $617,317 at the wife's date of death are includable in the gross estate on account of absence of a disclaimer qualified within the meaning of Section 2518. No charitable deduction is allowable with respect to distributions to the American Cancer Society, Yale University School of Law, or the State of Israel.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Jul 1-Jul 31,
PY - 2003
DA - Jul 1-Jul 31, 2003
SP - 54
EP - 73
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Gift taxes
KW - Powers of appointment
KW - Donations
KW - Charities
KW - Trust distributions
KW - Tax court decisions -- 121 TC 54
KW - Internal Revenue Code -- Section 2518
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212102557
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Jul 1-Jul 31,
PY - 2003
DA - Jul 1-Jul 31, 2003
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2003
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - ALPHONSE MOURAD, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212097925
AB - In the Mourad v. Commr. case, in 1996, the petitioner's wholly owned S corporation filed a petition for bankruptcy reorganization. The US Bankruptcy Court appointed an independent trustee to administer the bankruptcy estate. In 1997, a plan of reorganization was confirmed, and the S corporation sold its principal assets. The bankruptcy trustee filed a Form 1120S for the S corporation's 1997 tax year, which reported a large gain. The Tax Court held that the filing of a bankruptcy petition for reorganization neither terminates an S corporation's tax status nor creates a separate taxable entity. The petitioner is liable for tax on the income of the S corporation. The Court held further that the petitioner failed to follow the procedures necessary to claim low-income housing tax credits. Statements made by the IRS' representative at a bankruptcy plan confirmation hearing did not waive the IRS' determination that the petitioner owes income taxes for 1997.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Jul 1-Jul 31,
PY - 2003
DA - Jul 1-Jul 31, 2003
SP - 1
EP - 8
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Bankruptcy reorganization
KW - S corporations
KW - Tax returns
KW - Income taxes
KW - Low income housing credit
KW - Tax court decisions -- 121 TC 1
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - YVONNE E. THURNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT SCOTT P. THURNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212076177
AB - In the Thurner v. Commr. case, the IRS moved for summary judgments as to the petitioners' petitions for relief under Section 6015 from joint and several income tax liability for taxable years 1980-1981, 1990, and 1992. The Tax Court held that the IRS' motions for summary judgment are granted in that the petitioners cannot claim relief under Section 6015 for 1980 inasmuch as their joint tax liability for that year was fully paid prior to the effective date of Section 6015. The court held further that the IRS' motion for summary judgment as to the petitioner-husband was granted as to the taxable years 1981, 1990, and 1992 in that the petitioner-husband participated meaningfully in the District Court collection action, and, therefore, the petitioner-husband's claims are barred under the doctrine of red judicata. The IRS' motion for summary judgment as to the petitioner-wife was denied as to the taxable years 1981, 1990, and 1992 in that the question whether the petitioner-wife participated meaningfully in the District Court collection action presents a material issue of fact.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Jul 1-Jul 31,
PY - 2003
DA - Jul 1-Jul 31, 2003
SP - 43
EP - 54
CY - Washington
PB - Superintendent of Documents
VL - 121
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Joint tax returns
KW - Income taxes
KW - Tax assessments
KW - Innocent spouse tax relief
KW - Tax court decisions -- 121 TC 43
KW - Internal Revenue Code -- Section 6015
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - WILLIAM T. GLADDEN AND NICOLE L. GLADDEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT*
AN - 212112738
AB - In the Gladden case, the petitioners made a qualified offer under Section 7430(c)(4)(E) on a substantive tax adjustment and thereafter litigation occurred and court determinations were made on arguments or issues relating to the substantive tax adjustment and where the parties ultimately entered into a settlement of the substantive tax adjustment. The Tax Court held that the settlement limitation on qualified offers that is set forth in Section 7430(c)(4)(E)(ii)(I) is not applicable.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Jun 1-Jun 30,
PY - 2003
DA - Jun 1-Jun 30, 2003
SP - 446
EP - 451
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Internal Revenue Code -- Section 7430(c)(4)(E)
KW - Tax controversies
KW - Settlements & damages
KW - Income taxes
KW - Tax court decisions -- 120 TC 446
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - MARIANNE HOPKINS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
AN - 212095474
AB - In their 1982-1983 joint tax returns, the petitioner and then husband claimed loss deductions relating to a drilling partnership. In 1988, the petitioner and husband signed a Section 7121 closing agreement that adjusted partnership deductions and resulted in assessed tax deficiencies. In the bankruptcy case involving 1982-1983 tax liabilities, the Court of Appeals upheld the bankruptcy court's judgment that the closing agreement precluded the petitioner from claiming relief from joint and several liability under Section 6013(e). On January 8, 2001, the petitioner filed for relief under Section 6015 and the Commissioner contended the closing agreement precluded requested relief from joint and several liability. The Court determined the closing agreement did not preclude Section 6015 relief, since the petitioner signed the closing agreement 10 years before the enactment of Section 6015, which was curative legislation intended to provide retroactive and remedial relief from unpaid joint and Several tax liabilities arising on or before July 22, 1998, notwithstanding prior denial of relief under Section 6013(e) and the doctrines of res judicata and collateral estoppel did not preclude the petitioner's claim, since the petitioner was unable to claim Section 6015 relief when signing the closing agreement and in subsequent bankruptcy proceedings.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Jun 1-Jun 30,
PY - 2003
DA - Jun 1-Jun 30, 2003
SP - 451
EP - 464
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Joint tax returns
KW - Tax deductions
KW - Tax underpayment
KW - Bankruptcy claims
KW - Internal Revenue Code -- Section 6015
KW - Res judicata
KW - Internal Revenue Code -- Section 6013(e)
KW - Tax court decisions -- 120 TC 451
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212076330
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Jun 1-Jun 30,
PY - 2003
DA - Jun 1-Jun 30, 2003
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2003
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - City of Santa Rosa, California, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212112807
AB - In the City of Santa Rosa, California, v. Commr. case, the petitioner proposed to issue bonds of $140 million to finance the construction of a pipeline. At least 95% of the debt service on the bonds will be paid by sewer demand fees imposed on users of the petitioner's sewage system. The sewage ratepayers use the pipeline as members of the general public. The pipeline is an integral part of the petitioner' sewage system, and it was constructed for the purpose of disposing of the wastewater generated in the petitioner's sewage treatment process. The Tax Court held that private business use does not exceed 10% of the proceeds of the bond issue. The private business use test of Section 141(b)(1) is not met. The proposed bonds are not private activity bonds and interest on those bonds will be excludable under Section 103(a).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///May 1-May 31,
PY - 2003
DA - May 1-May 31, 2003
SP - 339
EP - 358
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Bond issues
KW - Interest income
KW - Income taxes
KW - Tax exemptions
KW - Tax court decisions -- 120 TC 339
KW - Internal Revenue Code -- Section 7478
KW - Internal Revenue Code -- Section 103(a)
KW - Internal Revenue Code -- Section 141(b)(1)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212104835
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///May 1-May 31,
PY - 2003
DA - May 1-May 31, 2003
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2003
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Estate of Avrom A. Silver, deceased, Bonny Fern Silver, Kenneth Kirsh, and Ronald Faust, executors, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212102665
AB - In the Estate of Silver v. Commr. case, the deceased was not a citizen or resident of the US. The deceased's will provided for charitable bequests to Canadian-registered charities. These bequests were paid solely out of funds and property located outside the US. The Tax Court held that a charitable deduction on the estate tax return larger than that determined by the IRS is not allowed because the convention between the US and Canada, as amended by the 1995 Protocol, requires that the bequests be funded from property subject to US estate tax.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///May 1-May 31,
PY - 2003
DA - May 1-May 31, 2003
SP - 430
EP - 436
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Charities
KW - Tax deductions
KW - Bequests
KW - Estate taxes
KW - Tax treaties
KW - Tax court decisions -- 120 TC 430
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212102665?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Avrom+A.+Silver%2C+deceased%2C+Bonny+Fern+Silver%2C+Kenneth+Kirsh%2C+and+Ronald+Faust%2C+executors%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2003-05-01&rft.volume=120&rft.issue=5&rft.spage=430&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Charles T. McCord, Jr., and Mary S. McCord, donors, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212100502
AB - In the McCord v. Commr. case, the petitioners, their children, and their children's partnership formed a family limited partnership (PT). The Tax Court held that the petitioners assigned only economic rights with respect to PT. Such assignments did not confer partner status on the assignees. The aggregate fair market value of the interests assigned by the petitioners on the date of the gifts was $9,883,832. The amount of the petitioners' aggregate charitable contribution deduction under Section 2522, resulting from the transfer to a charitable organizations determined on the basis of the fair market value of the interest actually allocated to the charity under the 2nd agreement, rather than the interest that would have been allocated to the charity under the 2nd agreement had the donees determined a fair market value for the assigned interests equal to the fair market value determined by the Court. The petitioners' respective taxable gifts for 1996 are determined without reference to the contingent estate tax liability that their children assumed under the first agreement.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///May 1-May 31,
PY - 2003
DA - May 1-May 31, 2003
SP - 358
EP - 430
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Family partnerships
KW - Limited partnerships
KW - Fair market value
KW - Charities
KW - Donations
KW - Estate taxes
KW - Transfer taxes
KW - Tax deductions
KW - Tax court decisions -- 120 TC 358
KW - Internal Revenue Code -- Section 2035(c)
KW - Internal Revenue Code -- Section 2522
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212100502?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Medical Emergency Care Associates, S.C., an Illinois corporation, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098035
AB - In the Medical Emergency Care Associates S.C. v. Commr. case, the petitioner contracted with physicians to staff hospital emergency rooms. The petitioners treated those physicians as independent contractors. The Tax Court granted the IRS' motion to sever and continue determinations of worker classification and proper employment taxes until after its consideration of the petitioner's eligibility for relief under Section 530 of the Revenue Act of 1978. The Court held that, because the petitioner did not treat the physicians as employees for any period, filed all federal tax returns on a basis consistent with the petitioner's treatment of the physicians as not being employees, and had a reasonable basis for not treating the physicians as employees, the petitioner is entitled to relief from employment tax liability pursuant to Section 530. The petitioner's untimely filing of information returns does not preclude the petitioner from qualifying for such relief, particularly in the circumstances of this case.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///May 1-May 31,
PY - 2003
DA - May 1-May 31, 2003
SP - 436
EP - 445
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Hospitals
KW - Emergency services
KW - Physicians
KW - Independent contractors
KW - Employees
KW - Classification
KW - Payroll taxes
KW - Tax court decisions -- 120 TC 436
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Bank One Corportation (successor in interest to First Chicago NBD Corporation, formerly NBD Bancorp, Inc., successor in interest to First Chicago Corporation) and affiliated corporations, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095964
AB - In the Bank One Corp. v. Commr. case, the Tax Court held that the mark-to-market rule of Section 475(a)(2), including the valuation requirement subsumed therein, is a method of accounting that is subject to the clear reflection of income standard of Section 446(b). The financial institution's method of accounting for its swaps income does not clearly reflect its swaps income under Section 475 in that the values were not determined at the end of its taxable years and did not properly reflect adjustments to the midmarket values which were necessary to reach the swaps' fair market value. The IRS' proper method of accounting for the swaps income does not clearly reflect that income under Section 475 in that a swap's mid-market value without adjustment does not reflect the swap's mid-market value. To arrive at the fair market value of a swap and other like derivative products, it is acceptable to value each product at its midmarket value as properly adjusted on a dynamic basis for credit risk and administrative costs.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///May 1-May 31,
PY - 2003
DA - May 1-May 31, 2003
SP - 174
EP - 339
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Interest rate swaps
KW - Mark to market accounting
KW - Financial institutions
KW - Valuation
KW - Fair market value
KW - Tax court decisions -- 120 TC 174
KW - Internal Revenue Code -- Section 475(a)(2)
KW - Internal Revenue Code -- Section 446(b)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212095964?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Bank+One+Corportation+%28successor+in+interest+to+First+Chicago+NBD+Corporation%2C+formerly+NBD+Bancorp%2C+Inc.%2C+successor+in+interest+to+First+Chicago+Corporation%29+and+affiliated+corporations%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2003-05-01&rft.volume=120&rft.issue=5&rft.spage=174&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2003
N1 - Document feature - tables; graphs
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - BOOK
T1 - Report of the . . . on applications for orders authorizing or approving the interception of wire, oral, or electronic communications
AN - 59865535; 2003-0510600
AB - Also known as "Wiretap report, 2002"; US.
JF - United States Courts, April 2003.
Y1 - 2003/04//
PY - 2003
DA - April 2003
PB - United States Courts
KW - Wire tapping -- Legal aspects
KW - Wire tapping -- United States
KW - Communication, Interception of -- Legal aspects
KW - United States -- Government and politics
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L2 - http://www.uscourts.gov/wiretap02/2002wttxt.pdf
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Courts
N1 - Document feature - chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - Connie A. Washington, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212102801
AB - In the Connie A. Washington v. Commr. case, when the petitioner and then spouse had filed a joint income tax return showing tax owed for 1989, but the tax was not paid with the return, the IRS garnished the petitioner's wages and applied the petitioner's overpayments for 1992 and 1994-1998 to the unpaid 1989 tax liability. The petitioner sought a review and requested a refund under Section 6015(f) of garnished wages and overpayments. The Tax Court determined that the IRS' denial of relief under Section 6015(f) was abuse of discretion and it was inequitable to hold the petitioner liable for the 1989 liability. The petitioner was entitled to a refund of wages garnished in 1998 and overpayment of tax of 1996-1998 that had been applied to unpaid 1989 tax liability, since Section 6015 applied to the full amount of any preexisting tax liability, not only portions remaining unpaid after July 22, 1998.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Apr 1-Apr 30,
PY - 2003
DA - Apr 1-Apr 30, 2003
SP - 137
EP - 163
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 120 TC 137
KW - Internal Revenue Code -- Section 6015
KW - Tax collections
KW - Tax overpayment
KW - Tax refunds
KW - Garnishment
KW - Income taxes
KW - Joint tax returns
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Michael A. Cabirac, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098736
AB - In the Michael A. Cabirac v. Commr. case, where in 1997 and 1998 the petitioner received wages, interest and distributions from pension fund and IRA accounts but entered zero in relevant lines on Forms 1040 and 1040A for computing income tax liability, the petitioner attached documents to purported returns that contended income tax was excise tax and he was not engaged in taxable excise activities. The Tax Court ruled that the wages, interest and distributions were taxable income in the amounts determined by the IRS. In addition, fines and penalties were assessed.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Apr 1-Apr 30,
PY - 2003
DA - Apr 1-Apr 30, 2003
SP - 163
EP - 174
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Distribution of retirement plan assets
KW - Individual retirement accounts
KW - IRA
KW - Tax court decisions -- 120 TC 163
KW - Tax collections
KW - Tax underpayment
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212098660
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Apr 1-Apr 30,
PY - 2003
DA - Apr 1-Apr 30, 2003
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2003
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212076438
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Apr 1-Apr 30,
PY - 2003
DA - Apr 1-Apr 30, 2003
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2003
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212112890
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Mar 1-Mar 31,
PY - 2003
DA - Mar 1-Mar 31, 2003
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2003
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Howard and Everlina Washington, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212102960
AB - In the Washington v. Commr. case, the Tax Court held that it has jurisdiction to determine whether the US Bankruptcy Court discharged petitioners from their respective unpaid federal income tax liabilities for their taxable years 1994 and 1995. The US Bankruptcy Court did not discharge petitioners from such liabilities. The court held that the IRS' application of the petitioners' overpayment for their taxable year 1997 as a credit against their unpaid tax liability for their taxable year 1990, and not 1998, was proper. The IRS may proceed with the collection action as a determined in the notice of determination with respect to each of the petitioners' taxable years 1994, 1995, and 1998.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Mar 1-Mar 31,
PY - 2003
DA - Mar 1-Mar 31, 2003
SP - 114
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Jurisdiction
KW - Income taxes
KW - Bankruptcy claims
KW - Discharge of debt
KW - Tax collections
KW - Tax court decisions -- 120 TC 114
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212098831
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Mar 1-Mar 31,
PY - 2003
DA - Mar 1-Mar 31, 2003
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2003
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Kathryn Bernal, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212104888
AB - In the Bernal v. Commr. case, the petitioner filed federal income tax returns as married, filing separate, for the taxable years 1993, 1994, 1995, and 1996. During these petitioners, the petitioner was married and was domiciled in California, a community property state. The IRS issued notices of deficiency for the years involved, and a timely petition was not filed. The petitioner later made a request for relief from tax on community property income pursuant to Section 66(c). The Tax Court held that, unlike Section 6015(e), Section 66 does not provide for jurisdiction permitting a taxpayer to file a stand alone petition in response to a denial of a request for relief made pursuant to Section 66(c). Since the court was without jurisdiction to review the denial of the request for relief, and the petitioner did not file a timely petition in response to the notices of deficiency, the court granted the IRS' motion to dismiss and strike so much of the petition as seeks review of the denial of the request for relief made pursuant to Section 66(c).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Feb 1-Feb 28,
PY - 2003
DA - Feb 1-Feb 28, 2003
SP - 102
EP - 109
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Joint tax returns
KW - Community property
KW - Jurisdiction
KW - Petitions
KW - Tax assessments
KW - Tax court decisions -- 120 TC 102
KW - Internal Revenue Code -- Section 66(c)
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Kathryn+Bernal%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2003-02-01&rft.volume=120&rft.issue=2&rft.spage=102&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Wells Fargo & Company (F.K.A. Norwest Corporation) and Subsidiaries, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212100783
AB - In the Wells Fargo & Co. v. Commr. case, the petitioner and subsidiaries contributed $30,689,717 in 1991 to the postretirement medical trust of a VEBA they had established to fund employee benefit plans. On the consolidated income tax return, they claimed a deduction for contributions of addition to Section 419A(b) qualified asset account. The IRS determined that the petitioners' method for computing the 1991 contribution for postretirement benefits for retirees was improper and resulted in a contribution that exceeded Section 419A(c)(2) account limit for reserve. The Tax Court held that, with respect to an employee who is retired when the reserve is created, the present value of that employee's projected benefit may be allocated to the year the reserve is created. Accordingly, the petitioners' contributions to the postretirement medical trust for 1991 did not cause the qualified asset account to exceed the account limit under Section 419A(b), with respect to the reserve for postretirement medical benefits provided in Section 419A(c)(2).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Feb 1-Feb 28,
PY - 2003
DA - Feb 1-Feb 28, 2003
SP - 69
EP - 102
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - VEBA
KW - Employer contributions
KW - Other postemployment benefits
KW - Tax deductions
KW - Present value
KW - Tax court decisions -- 120 TC 69
KW - Internal Revenue Code -- Section 419A
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Wells+Fargo+%26amp%3B+Company+%28F.K.A.+Norwest+Corporation%29+and+Subsidiaries%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2003-02-01&rft.volume=120&rft.issue=2&rft.spage=69&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212100735
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Feb 1-Feb 28,
PY - 2003
DA - Feb 1-Feb 28, 2003
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212100735?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2003
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212100661
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Feb 1-Feb 28,
PY - 2003
DA - Feb 1-Feb 28, 2003
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2003
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - James C. and Kathering Wilkins, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212098088
AB - In the Wilkins v. Commr. case, the petitioners claimed a refund of $80,000 on their 1998 federal income tax return attributable to black taxes or so-called slavery reparations. The Tax Court held that the IRC does not provide a deduction, credit, or any other allowance for slavery reparations. The doctrine of equitable estoppel is not a bar to the IRS' determination in this matter. Therefore, the IRS' motion for summary judgment was granted.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Feb 1-Feb 28,
PY - 2003
DA - Feb 1-Feb 28, 2003
SP - 109
EP - 113
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Summary judgment
KW - Estoppel
KW - Tax refunds
KW - Slavery
KW - Reparations
KW - Tax court decisions -- 120 TC 109
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Thomas D. Tuka, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212104975
AB - In the Tuka v. Commr. case, the petitioner excluded from gross income certain disability benefits that he received under a pilot disability plan funded by his employer, US Airways Inc. The petitioner alleged that, in prior collective bargaining negotiations, the Airline Pilots Association and US Airways pilots made wage concessions in exchange for the pilot disability plan. The petitioner argued that, in reality, the concessions he and the other pilots made represent the contributions to the pilot disability plan for purposes of Section 104(a)(3). The Tax Court held that the petitioner's employer, US Airways, funded the pilot disability plan for purposes of Section 104(a)(3). Contributions to the plan were not includable in the petitioner's gross income. Accordingly, the disability benefits are not excluded under Section 104(a)(3).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Jan 1-Jan 31,
PY - 2003
DA - Jan 1-Jan 31, 2003
SP - 1
EP - 5
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Pilots
KW - Taxable income
KW - Disability pensions
KW - Collective bargaining
KW - Tax court decisions -- 120 TC 1
KW - Internal Revenue Code -- Section 104(a)(3)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212104975?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Merrill Lynch & Co., Inc. & Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098922
AB - In the Merrill Lynch & Co. and Subsidiaries v. Commr. case, in 1986, an affiliated group decided to sell the principal investments of MLL, a 2nd tier subsidiary. In 1987, the petitioner decided to sell the leased properties business of MLCR, its wholly owned subsidiary. The Tax Court held that the cross-chain sales qualified as redemptions in complete termination of MLL's and MLCR's interest in the subsidiaries sold cross-chain under Section 302(b)(3) and must be taxed as distributions in exchange for stock under Section 302(a), rather than as dividends under Section 301.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Jan 1-Jan 31,
PY - 2003
DA - Jan 1-Jan 31, 2003
SP - 12
EP - 62
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Consolidated groups
KW - Subsidiaries
KW - Property transfers
KW - Divestiture
KW - Dividend distributions
KW - Tax court decisions -- 120 TC 12
KW - Internal Revenue Code -- Section 302
KW - Internal Revenue Code -- Section 304
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212098375
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Jan 1-Jan 31,
PY - 2003
DA - Jan 1-Jan 31, 2003
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2003
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Evelyn B. Block, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098212
AB - In the Block v. Commr. case, the petitioner requested relief from joint and several income tax liability pursuant to Section 6015, regarding taxes that had been previously assessed for the taxable years 1983 and 1984. The petitioner moved to amend her petition that the statute of limitation bars the assessment of the underlying income tax liabilities for 1983 and 1984. The Tax Court held that its jurisdiction under Section 6015(e) is limited to reviewing the IRS' denial of relief available under Section 6015 from an otherwise existing joint and several tax liability. In an action brought under Section 6015(e), the court lacked jurisdiction over whether the underlying assessment was barred by the statute of limitations. Since the Tax Court is without jurisdiction to decide whether the expiration of the period of limitations bars the assessment of the underlying tax liability, the proposed amendment to the petition is improper, and the petitioner's motion for leave to amend was denied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Jan 1-Jan 31,
PY - 2003
DA - Jan 1-Jan 31, 2003
SP - 62
EP - 69
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Jurisdiction
KW - Innocent spouse tax relief
KW - Statutes of limitations
KW - Tax court decisions -- 120 TC 62
KW - Internal Revenue Code -- Section 6015
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2003
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212098143
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2003///Jan 1-Jan 31,
PY - 2003
DA - Jan 1-Jan 31, 2003
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 120
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212098143?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2003-01-01&rft.volume=120&rft.issue=1&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2003
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Brian G. Takaba, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212101076
AB - In the Takaba v. Commr. case, the Tax Court considered whether the petitioner must pay a penalty pursuant to Section 6673(a)(1) and whether the petitioner's counsel must pay certain IRS costs, pursuant to Section 6673(a)(2). The petitioner, initially pro se, made frivolous arguments, which were continued by the petitioner's counsel, who further advocated the frivolous argument that the regulations under Section 861 establish that, although the petitioner is a US citizen, the petitioner's income in the form of remuneration for services and bank interest received from sources within the US is not subject to tax. The Tax Court held that the petitioner is liable for a penalty under Section 6673(a)(1) since his position in this case is frivolous. The court also held that the petitioner's counsel is liable for the IRS' excess costs under Section 6673(a)(2), since he both knowingly and recklessly made frivolous arguments, thus unreasonably and vexatiously multiplying these proceedings.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Dec 1-Dec 31,
PY - 2002
DA - Dec 1-Dec 31, 2002
SP - 285
EP - 306
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Fines & penalties
KW - Tax controversies
KW - Income taxes
KW - Attorneys
KW - Tax court decisions -- 119 TC 285
KW - Internal Revenue Code -- Section 6673(a)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212101076?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Brian+G.+Takaba%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-12-01&rft.volume=119&rft.issue=6&rft.spage=285&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212101013
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Dec 1-Dec 31,
PY - 2002
DA - Dec 1-Dec 31, 2002
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212101013?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-12-01&rft.volume=119&rft.issue=6&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2002
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - State Farm Mutual Automobile Insurance Company and subsidiaries, petitioner, v. Commissioner of Internal Revenue, respondent
AN - 212099150
AB - In the State Farm Mutual Automobile Insurance Co. and Subsidiaries v. Commr. case, the petitioner was an affiliated group of corporations filing a consolidated federal income tax return. The group comprised both life and nonlife insurance companies, referred to as the life subgroup and the nonlife subgroup, respectively. The petitioner became subject to the alternative minimum tax (AMT) for 1987 as a result of events in 1989 generating a nonlife subgroup net operating loss carryback from 1989 to 1987. For purposes of determining its AMT liability, the petitioner calculated the book income adjustment on a consolidated basis. The IRS maintained that the book income adjustment is to be made on a subgroup basis, with a separate adjustment for each subgroup. The Tax Court held that, in the context of a life-nonlife consolidated return, the AMT book income adjustment was to be made using a consolidated approach, with a single adjustment for the entire group.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Dec 1-Dec 31,
PY - 2002
DA - Dec 1-Dec 31, 2002
SP - 342
EP - 356
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Affiliates
KW - Consolidated tax returns
KW - Insurance companies
KW - Alternative minimum tax
KW - Net operating losses
KW - Carryback
KW - Tax court decisions -- 119 TC 342
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212099150?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=State+Farm+Mutual+Automobile+Insurance+Company+and+subsidiaries%2C+petitioner%2C+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-12-01&rft.volume=119&rft.issue=6&rft.spage=342&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Joseph W. Dorn, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097676
AB - In the Dorn v. Commr. case, to collect the petitioner's unpaid income tax liabilities for 1987-1989, the IRS issued a notice of levy to a fund in which the petitioner maintained accounts and issued to the petitioner a notice of jeopardy levy and right to appeal. The petitioner requested and the IRS held a hearing under Section 6330(b). After the hearing, the IRS determined that imposition of a jeopardy levy was appropriate. The petitioner filed a petition under Section 6330(d) seeking judicial review of that determination. The Tax Court held that it had jurisdiction under Section 6330(d) to review the IRS' determination that its use of a jeopardy levy was appropriate.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Dec 1-Dec 31,
PY - 2002
DA - Dec 1-Dec 31, 2002
SP - 356
EP - 359
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Jurisdiction
KW - Judicial reviews
KW - Income taxes
KW - Tax assessments
KW - Tax court decisions -- 119 TC 356
KW - Internal Revenue Code -- Section 6330
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097676?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Joseph+W.+Dorn%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-12-01&rft.volume=119&rft.issue=6&rft.spage=356&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - John A. Francisco, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212074673
AB - In the Francisco v. Commr. case, the petitioner, a US citizen residing in American Samoa, was employed as chief engineer of a fishing vessel that operated primarily in international waters in 1995, 1996, and 1997. Section 931(a) provides that a resident of American Samoa may exclude income that is American Samoan source or effectively connected with a trade or business in American Samoa. The Tax Court held that American Samoan source or effectively connected income is excludable from US income by Section 931(a), even though the Secretary had not issued regulations under Section 931(d)(2). The court held further that, to the extent the petitioner's fishing income in 1995, 1996, and 1997 was earned in international waters, it is not American Samoan source or effectively connected income, and it is US source income. The petitioner must include in gross income the amount of state income tax refunds he received in 1995 and 1996.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Dec 1-Dec 31,
PY - 2002
DA - Dec 1-Dec 31, 2002
SP - 317
EP - 342
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Exclusion
KW - Source rules
KW - Commercial fishing
KW - State taxes
KW - Tax refunds
KW - Tax court decisions -- 119 TC 317
KW - Internal Revenue Code -- Section 931
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212074673?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=John+A.+Francisco%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-12-01&rft.volume=119&rft.issue=6&rft.spage=317&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Jimmie L. Williams and Annie W. Williams, deceased, Jimmie L. Williams, personal representative, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212074550
AB - In the Williams v. Commr. case, the petitioner, on 3 separate occasions, advised the Tax Court and the IRS that he had filed petitions in bankruptcy. In each instance, the petitioner's statement that he had filed a bankruptcy petition was intended to invoke the automatic stay on the Tax Court to avoid compliance with the court's orders, to avoid trial, and to thwart the court's rules and procedures. On one of the occasions, no petition had been filed and no bankruptcy proceeding commenced. Instead, the petitioner submitted a forged bankruptcy document to the IRS and the court. In each instance where a bankruptcy petition was actually filed, the petitioner withdrew the petition and caused the bankruptcy to be dismissed not long after it was instituted. The IRS moved for dismissal of the petitioner's case for lack of prosecution, a penalty under Section 6673, and a sanction because of the petitioner's disobedience, avoidance, and resistance to the court's orders, rules, decrees, or commands. The Tax Court granted the IRS' motion. The petitioner was liable for a criminal fine under Section 7456 as a sanction for misbehavior.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Dec 1-Dec 31,
PY - 2002
DA - Dec 1-Dec 31, 2002
SP - 276
EP - 285
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Fines & penalties
KW - Bankruptcy claims
KW - Tax avoidance
KW - Tax court decisions -- 119 TC 276
KW - Internal Revenue Code -- Section 6673
KW - Internal Revenue Code -- Section 7456
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212074550?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Jimmie+L.+Williams+and+Annie+W.+Williams%2C+deceased%2C+Jimmie+L.+Williams%2C+personal+representative%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-12-01&rft.volume=119&rft.issue=6&rft.spage=276&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Michael Craig, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212111332
AB - In the Craig v. Commr. case, on February 22, 2001, the IRS mailed to the petitioner a final notice of intent to levy for 1990, 1991, and 1992. On the same day, the IRS mailed to the petitioner a final notice for 1995. On March 17, 2001, the petitioner timely requested a hearing under Section 6330 as to both final notices. Subsequently, the IRS' Appeals officer held with the petitioner an equivalent hearing, informing the petitioner that he was not allowed a hearing because, the Appeals officer mistakenly believed, his request for a hearing was untimely. The Appeals officer later issued to the petitioner a decision letter sustaining the proposed levy. The Tax Court held that the determination reflected in the decision letter, coupled with the petitioner's timely petition to the Court, serves to invoke the Court's jurisdiction under Section 6330(d)(1).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Nov 1-Nov 30,
PY - 2002
DA - Nov 1-Nov 30, 2002
SP - 252
EP - 267
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Jurisdiction
KW - Tax assessments
KW - Tax controversies
KW - Tax court decisions -- 119 TC 252
KW - Internal Revenue Code -- Section 6330
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212111332?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Evans Publishing, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212111188
AB - In the Evans Publishing Inc. v. Commr. case, the petitioner moved to strike paragraphs from the answer to the 2nd amended petition, in which paragraphs the IRS affirmatively alleged that additional individual were employees of the petitioner, that the petitioner compensated them through the payment of commissions, personal expenses, and wages disguised as loans, and that the petitioner was liable for additional employment tax, additions to tax, and penalties. The Tax Court held that it has jurisdiction over the IRS' affirmative allegations contained in the answer to the 2nd amended petition that the additional individuals are employees and that the petitioner is liable for additional employment tax, additions to tax, and penalties for the taxable periods in the notice of determination. The court held that, pursuant to Section 7436, it has jurisdiction to determine the amount of wages the petitioner paid to individuals that the IRS determined, or alleged in the answer, to be employees. The petitioner's motion to strike was denied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Nov 1-Nov 30,
PY - 2002
DA - Nov 1-Nov 30, 2002
SP - 242
EP - 252
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Jurisdiction
KW - Employees
KW - Petitions
KW - Amended tax returns
KW - Payroll taxes
KW - Tax court decisions -- 119 TC 242
KW - Internal Revenue Code -- Section 7436
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - John Maier III, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212099268
AB - In the Maier v. Commr. case, the petitioner filed a petition with the Tax Court challenging the IRS' administrative determination granting his former spouse relief from joint and several liability on joint returns pursuant to Section 6015(f). The IRS moved to dismiss for lack of jurisdiction. The Tax Court held that it would grant the IRS' motion and dismiss the case for lack of jurisdiction on the ground that the IRS did not issue a notice of deficiency to the petitioner, nor did the IRS make any other determination with regard to the petitioner that would confer jurisdiction on the Court.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Nov 1-Nov 30,
PY - 2002
DA - Nov 1-Nov 30, 2002
SP - 267
EP - 276
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Joint tax returns
KW - Innocent spouse tax relief
KW - Jurisdiction
KW - Tax court decisions -- 119 TC 267
KW - Internal Revenue Code -- Section 6015(f)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Clajon Gas Co., L.P., Aquila Gas Pipeline Corp., Tax Matters Partner, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212099434
AB - In the Clajon Gas Co. v. Commr. case, partnership C owned and operated natural gas gathering systems to transport gas purchased from natural gas producers. C treated certain pipeline and related components of the gathering systems as natural gas production assets within asset class 13.2 of Rev. Proc. 87-56, with a 7-year recovery period. The Tax Court held that because C's use of its gathering systems determines the proper asset class, and because C was not a natural gas producer, the components in question are not within asset class 13.2, rather, they were used by C to transport gas and are, therefore within asset class 46.0, with a 15-year recovery period.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Oct 1-Oct 31,
PY - 2002
DA - Oct 1-Oct 31, 2002
SP - 197
EP - 220
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 119 TC 197
KW - Depreciation methods
KW - Pipelines
KW - Natural gas
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Gerald A. and Henrietta V. Rauenhorst, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212099319
AB - In the Rauenhorst v. Commr. case, the petitioners transferred stock warrants in X to 4 charitable institutions in 1993 after Y had notified X of Y's intention to buy all issued and outstanding X stock. After the petitioners' transfers, the charities sold warrants to Y. The IRS determined a deficiency and Section 6662(a) related penalty, contending the transaction was anticipatory assignment of income. The petitioners moved for partial summary judgment, relying on Rev. Rul. 78-197 to contend the assignment of income doctrine was inapplicable because the donees were not legally obligated to sell the contributed property. The Tax Court determined the petitioners were entitled to judgment as matter of law, since the IRS never revoked nor modified the bright-line test of Rev. Rul. 78-197, which the Court treated as a concession by the IRS, that, in the case of charitable contribution of stock, the sale of stock would be income to the donor only if the donee was legally bound (or could be compelled) to sell shares.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Oct 1-Oct 31,
PY - 2002
DA - Oct 1-Oct 31, 2002
SP - 157
EP - 183
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 119 TC 157
KW - Internal Revenue Code -- Section 6662(a)
KW - Revenue procedures & rulings -- Rev. Rul. 78-197
KW - Warrants
KW - Stock transfers
KW - Contributions
KW - Charities
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Gerald+A.+and+Henrietta+V.+Rauenhorst%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-10-01&rft.volume=119&rft.issue=4&rft.spage=157&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Ranie M. Raymond, petitioner v. Commissioner of Internet Revenue, respondent
AN - 212097868
AB - In the Raymond v. Commr. case, on her 1991 tax return, the petitioner's filing status was listed as married filing separate return. On January 9, 2001, the IRS sent the petitioner a Notice of Determination Concerning Collection Actions under Section 6320 and/or 6330 regarding the 1991 tax year in which the IRS determined that the petitioner was not entitled to raise a spousal defense because she did not file a joint return. On February 12, 2001, the petitioner sent to the Tax Court a Petition for Lien or Levy Action under Section 6320(c) or 6330(d). The IRS filed a motion for partial summary judgment on the issue of whether the petitioner is eligible for relief under Section 6015. The Tax Court held the petitioner was not entitled to relief under Section 6015(b), (c), and (f) because she did not file a joint return.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Oct 1-Oct 31,
PY - 2002
DA - Oct 1-Oct 31, 2002
SP - 191
EP - 197
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 119 TC 191
KW - Internal Revenue Code -- Section 6015
KW - Internal Revenue Code -- Section 6330
KW - Innocent spouse tax relief
KW - Joint tax returns
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Stanley D. Clough and Rosemary A. Clough, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212093964
AB - In the Clough v. Commr. case, in late December 2001 the petitioners received notice of a 1999 income tax deficiency dated December 4, 2001. The petition was mailed in a envelope postmarked March 21, 2002, which was more than 90 days after December 4. The IRS moved to dismiss for lack of jurisdiction because of untimely filing and attached a copy of certified mail list showing the notice of deficiency was mailed on December 4. The Tax Court determined the IRS proved by competent and persuasive evidence that the notice of deficiency was properly mailed to the petitioners, since the certified mail list was record of regularly conducted activity under Federal Rules of Evidence. The Court granted the IRS motion.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Oct 1-Oct 31,
PY - 2002
DA - Oct 1-Oct 31, 2002
SP - 183
EP - 191
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 119 TC 183
KW - Evidence
KW - Postal & delivery services
KW - Deadlines
KW - Tax underpayment
KW - Tax collections
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Stanley+D.+Clough+and+Rosemary+A.+Clough%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-10-01&rft.volume=119&rft.issue=4&rft.spage=183&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Estate of Frank Armstrong, Jr., deceased, Frank Armstrong III, executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212074754
AB - In the Estate of Armstrong case, the Tax Court held that the decedent's gross estate includes the $4,680,284 in gift taxes paid by or on behalf of the decedent with respect to his 1991 and 1992 gifts of stock. The Court further held that the amount includable in the decedent's gross estate pursuant to Section 2035(c) is not reduced to take into account consideration allegedly received by the decedent in connection with payment of the gift taxes. the Court further held that Section 2035(c) does not violate due process under the 5th Amendment. The Court further held that no deduction is allowable under Section 2055(a) with respect to gift taxes included in the decedent's gross estate pursuant to Section 2035(c).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Oct 1-Oct 31,
PY - 2002
DA - Oct 1-Oct 31, 2002
SP - 220
EP - 242
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 119 TC 220
KW - Internal Revenue Code -- Section 2035(c)
KW - Internal Revenue Code -- Section 2055(a)
KW - Estate taxes
KW - Gift taxes
KW - Estate assets
KW - Constitutional law
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Frank+Armstrong%2C+Jr.%2C+deceased%2C+Frank+Armstrong+III%2C+executor%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-10-01&rft.volume=119&rft.issue=4&rft.spage=220&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Edward A. Robinson III and Diana R. Robinson, petitioners v. commissioner of Internal Revenue, respondent
AN - 212111420
AB - In the Robinson v. Commr. case, P-H operated a law practice as a sole proprietorship at all relevant times. The IRS audited the petitioners' 1987 joint tax return and made several adjustments to the Schedules A and C attached to the tax return. The petitioners agreed to the IRS' adjustments and the resulting deficiencies and additions to tax. In 1994, the IRS seized real property that the petitioners owned. In 1995, the IRS sold the property and applied the proceeds to the petitioners' underpayment of their 1987 income tax liability and interest thereon. On Schedule C of their 1995 joint tax return, the petitioners deducted the 1987 underpayment interest that had been thus paid. The Tax Court held that, insofar as Temp. Reg. 1.163-8T and Temp. Reg. 1.163-9T(b)(2)(i)(A) apply under the circumstances to characterize the 1987 underpayment interest thus paid in 1995 as not being interest on indebtedness properly allocable to a trade or business within the meaning of Section 163(h)(2)(A), and therefore as not being deductible, the regulations are valid. The petitioners are not entitled to deduct the interest they paid in 1995 on account of the underpayment of their 1987 income tax liability.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Sep 1-Sep 30,
PY - 2002
DA - Sep 1-Sep 30, 2002
SP - 44
EP - 121
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Income taxes
KW - Tax underpayment
KW - Interest costs
KW - Tax deductions
KW - Debt
KW - Tax court decisions -- 119 TC 44
KW - Temporary tax regulations -- Temp. Reg. 1.163-8T
KW - Temporary tax regulations -- Temp. Reg. 1.163-9T(b)(2)(i)(A)
KW - Internal Revenue Code -- Section 163(h)(2)(A)
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Edward+A.+Robinson+III+and+Diana+R.+Robinson%2C+petitioners+v.+commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-09-01&rft.volume=119&rft.issue=3&rft.spage=44&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Schneider interests, L.P., Russ Schneider Farms, L.L.C., tax matters partner, petitioner v. commissioner of Internal Revenue, respondent
AN - 212101294
AB - In the Schneider Interests L.P. v. Commr. case, 4 months after the instant case was docketed, the IRS sent the petitioner a so-called Branerton letter consisting of 68 pages of questions and requests for documents. Thirty-five days later, the IRS instituted formal discovery by serving upon the petitioner 77 pages of interrogatories and 78 pages of requests for production of documents. The IRS rejected the petitioner's suggestion that compliance with formal discovery can be postponed until the parties held a conference, stating that the instant case is a good candidate for designation for litigation. The petitioner then filed a motion for protective order seeking to stay compliance with formal discovery. The Tax Court held that a protective order will be issued. The IRS' service of formal discovery is inconsistent with Rule 70(a)(1) and with the cases, such as Branerton Corp. v. Commr., which direct the parties to utilize informal consultation or communication before employing the formal discovery procedures.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Sep 1-Sep 30,
PY - 2002
DA - Sep 1-Sep 30, 2002
SP - 151
EP - 157
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Compliance
KW - Discovery rule
KW - Tax controversies
KW - Government agencies
KW - Tax court decisions -- 119 TC 151
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Schneider+interests%2C+L.P.%2C+Russ+Schneider+Farms%2C+L.L.C.%2C+tax+matters+partner%2C+petitioner+v.+commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-09-01&rft.volume=119&rft.issue=3&rft.spage=151&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Name - Internal Revenue Service; IRS
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Peter M. and Susan L. Hoffman, petitioners v. commissioner of Internal Revenue, respondent
AN - 212099675
AB - In the Hoffman v. Commr. case, on September 10, 1991, the petitioners timely filed a joint 1990 federal income tax return on which they reported that they held a general partner interest in one partnership and limited partner interests in 5 partnerships and did not under Section 469 materially participate in any of the partnerships. On September 8, 1997, the petitioners filed an amended return for 1990 reporting additional income and remitting the tax due on that additional income. The IRS issued to the petitioners a notice of intent to levy. The petitioners contended that the additional tax liability reported in 1997, the penalty, and the interest were all assessed after the expiration of the period of limitations and that they were entitled to a refund of the amount paid with the amended return. The Tax Court held that the 6-year period of limitations in Section 6501(e)(1)(A) is inapplicable, and the assessment made on November 6, 1997, was untimely. The petitioners' gross income stated in the return is determined by reference to the information returns of the partnerships.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Sep 1-Sep 30,
PY - 2002
DA - Sep 1-Sep 30, 2002
SP - 140
EP - 150
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Partnerships
KW - Amended tax returns
KW - Tax assessments
KW - Statutes of limitations
KW - Tax court decisions -- 119 TC 140
KW - Internal Revenue Code -- Section 6501(e)(1)(A)
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Peter+M.+and+Susan+L.+Hoffman%2C+petitioners+v.+commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-09-01&rft.volume=119&rft.issue=3&rft.spage=140&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Joseph M. Grey public accountant, P.C., petitioner v. commissioner of Internal Revenue, respondent
AN - 212099535
AB - In the Joseph M. Grey Public Accountant P.C. v. Commr. case, an S corporation failed to treat the president and sole shareholder as an employee. The IRS determined that the president was an employee of the company for purposes of federal employment taxes. The Tax Court held that the company is subject to federal employment taxes since the president, an officer, is an employee within the meaning of Sections 3121(d)(1) and 3306(i). The company had no reasonable basis for not treating the president as an employee and therefore is not entitled to relief pursuant to Section 530 of the Revenue Act of 1978. Alternatively, the company is not entitled to relief under Section 530 of the Revenue Act of 1978 because such provision is limited to worker classification issues arising under the common law.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Sep 1-Sep 30,
PY - 2002
DA - Sep 1-Sep 30, 2002
SP - 121
EP - 134
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - S corporations
KW - Payroll taxes
KW - Employees
KW - Classification
KW - Corporate presidents
KW - Revenue Act 1978-US
KW - Tax court decisions -- 119 TC 121
KW - Internal Revenue Code -- Section 3121(d)(1)
KW - Internal Revenue Code -- Section 3306(i)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212099535?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212097107
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Sep 1-Sep 30,
PY - 2002
DA - Sep 1-Sep 30, 2002
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097107?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2002
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Robert Ancira, petitioner v. commissioner of Internal Revenue, respondent
AN - 212074968
AB - In the Ancira v. Commr. case, the petitioner had a self-directed IRA account of which C was the custodian. The petitioner requested that C purchase common stock in X for the IRA. Although the investment in X stock was not prohibited, C, as a matter of policy, refused to purchase the stock because X was not publicly traded. The petitioner arranged for C to issue a check drawn on the IRA account made payable to X. C sent the check to the petitioner, who forwarded it to X. X issued the stock in the name of the petitioner's IRA. The petitioner received X's stock and delivered the stock to C. The IRS determined that there was a distribution from the IRA to the petitioner. The Tax Court held that the petitioner was a conduit for C, and there was no distribution from the IRA to the petitioner.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Sep 1-Sep 30,
PY - 2002
DA - Sep 1-Sep 30, 2002
SP - 135
EP - 140
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Individual retirement accounts
KW - IRA
KW - Stock transfers
KW - Distribution of retirement plan assets
KW - Tax court decisions -- 119 TC 135
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212111491
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Aug 1-Aug 31,
PY - 2002
DA - Aug 1-Aug 31, 2002
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2002
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Thomas E. Johnston and Thomas E. Johnston, successor in interest to Shirley L. Johnston, deceased, et al., petitioners v. commissioner of internal revenue, respondent
AN - 212101547
AB - In the Thomas E. Johnston and Thomas E. Johnston, successor in interest to Shirley L. Johnston, deceased, et al. v. Commr. case, a case involving a question of Federal taxes, the respondent's motion in limine to deny the petitioners' entitlement to assert the attorney-client privilege, was granted by the Tax Court, based on the Federal common law doctrine of implied waiver. Further, the respondent's motion for partial summary judgment, requesting collateral estoppel based on State court proceedings, was denied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Aug 1-Aug 31,
PY - 2002
DA - Aug 1-Aug 31, 2002
SP - 27
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 119 TC 27
KW - Privileged communication
KW - Fraud
KW - Income taxes
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212101547?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=unknown&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Thomas+E.+Johnston+and+Thomas+E.+Johnston%2C+successor+in+interest+to+Shirley+L.+Johnston%2C+deceased%2C+et+al.%2C+petitioners+v.+commissioner+of+internal+revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-08-01&rft.volume=119&rft.issue=2&rft.spage=27&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212101459
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Aug 1-Aug 31,
PY - 2002
DA - Aug 1-Aug 31, 2002
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212101459?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2002
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Credits
AN - 212111568
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Jul 1-Jul 31,
PY - 2002
DA - Jul 1-Jul 31, 2002
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Credits&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-07-01&rft.volume=119&rft.issue=1&rft.spage=III&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2002
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - James F. Davis and Dorothy A. Davis, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212103761
AB - In the Davis v. Commr. case, in 1997, the petitioners received a $1,040,000 lump-sum payment in exchange of right to receive for each of 11 years a $165,000 portion of future annual lottery payments of $679,000. In a joint income tax return, the petitioners reported ordinary income of $514,000 from the unassigned portion of annual lottery payment and reported long-term capital gain of $1,032,000 from assignment, which was treated as sale of capital asset held for more than one year with a sale price of $1,040,000 and cost basis of $7,009. The IRS determined the lump-sum payment was ordinary income, and the Tax Court determined the petitioners' right to receive future annual lottery payments did not constitute a capital asset under Section 1221, since the petitioners were paid for the right to receive future ordinary income and not for an increase in value of income-producing property.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Jul 1-Jul 31,
PY - 2002
DA - Jul 1-Jul 31, 2002
SP - 1
EP - 8
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 119 TC 1
KW - Internal Revenue Code -- Section 1221
KW - Lump sum distributions
KW - Capital gains
KW - Taxable income
KW - Income taxes
KW - Lotteries
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212103761?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=James+F.+Davis+and+Dorothy+A.+Davis%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-07-01&rft.volume=119&rft.issue=1&rft.spage=1&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Metro Leasing and Development Corporation, East Bay Chevrolet Company, A Corporation, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094063
AB - In the Metro Leasing and Development Corporation, East Bay Chevrolet Co. v. Commr. case, where an earlier opinion held that the petitioner corporation X had permitted 1995 earnings to accumulate beyond reasonable needs of business within the meaning of Sections 531-537, the parties disagreed during Rule 155 computation of the amount of resulting accumulated earnings tax liability, with X contending the additional adjustments were needed to reduce the IRS' computed taxable income by deferred income tax attributable to unrealized and unrecognized installment sale proceeds to be realized by X after 1995, and the amount of still-contested income tax deficiency, which X paid after filing the petition, and 3. the difference between the amount of tax liability reported on the return and the amount of tax that would have been due on X's net capital gain. The Tax Court determined, under Section 535(b) and underlying regulations that the IRS' computations were correct, and X was not entitled to a reduction for paid, but still contested, income tax deficiency.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Jul 1-Jul 31,
PY - 2002
DA - Jul 1-Jul 31, 2002
SP - 8
EP - 26
CY - Washington
PB - Superintendent of Documents
VL - 119
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 119 TC 8
KW - Tax underpayment
KW - Installment sales
KW - Taxable income
KW - Internal Revenue Code -- Section 535
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Warbelow's Air Ventures, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212111788
AB - In the Warbelow's Air Ventures Inc. v. Commr. case, the petitioner leased land from the state of Alaska to operate an airport. The leased land is surrounded by lands owned by a Native corporation and a federally recognized Native entity. The petitioner claimed the Indian employment credit (IEC) on its corporate tax return with respect to wages paid to employees who perform substantially all of their services for the petitioner at the airport. The IRS disallowed the IEC. The Tax Court held that the term "within an Indian reservation" in Section 45A(c)(1)(B) means located "on" an Indian reservation. The petitioner does not qualify for the IEC because the airport is not located within an Indian reservation within the meaning of Section 45A.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Jun 1-Jun 30,
PY - 2002
DA - Jun 1-Jun 30, 2002
SP - 579
EP - 587
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Jobs credit
KW - Native Americans
KW - Airports
KW - Leases
KW - Indian reservations
KW - Tax court decisions -- 118 TC 579
KW - Internal Revenue Code -- Section 45A
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Warbelow%27s+Air+Ventures%2C+Inc.%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-06-01&rft.volume=118&rft.issue=6&rft.spage=579&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Harold F. Behling, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212111623
AB - In the Behling v. Commr. case, the IRS disallowed a loss claimed by the petitioner on his federal income tax return and issued a notice of deficiency. The IRS advised the petitioner that the IRS would not change its determination. The IRS also advised the petitioner of the deadline for filing a petition for redetermination with the Tax Court. However, the petitioner did not file a petition, and the IRS assessed the deficiency. Subsequently, the IRS filed a notice of federal tax lien and provided the petitioner with notice of such filing. The Tax Court held that, because the petitioner received the deficiency notice and had an opportunity to dispute the IRS' determination, the petitioner is statutorily barred from challenging the existence or amount of his liability in this proceeding. The fact that the IRS Appeals officer considered the merits of the loss at the administrative hearing and the further fact that the notice of determination addressed those merits do not constitute a waiver of the statutory bar.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Jun 1-Jun 30,
PY - 2002
DA - Jun 1-Jun 30, 2002
SP - 572
EP - 579
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Income taxes
KW - Losses
KW - Tax liens
KW - Tax court decisions -- 118 TC 572
KW - Internal Revenue Code -- Section 6330(c)(2)(B)
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Harold+F.+Behling%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-06-01&rft.volume=118&rft.issue=6&rft.spage=572&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Jeffrey Hambarian and Virginia M. Hambarian, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212101690
AB - In the Hambarian v. Commr. case, the petitioner was a defendant in a criminal proceeding. The transactions and circumstances which gave rise to the criminal proceeding were also the predicate for the IRS' civil tax determination. The petitioner's criminal defense attorney selected 100,000 pages of documents from a much larger universe of documents that were in the possession of the prosecuting attorney. The documents were converted by the petitioner's defense attorney into computer searchable media. The IRS seeks the production of copies of the documents and computer searchable media. The Tax Court held that the mere selection of particular documents by the petitioner's defense attorney does not automatically transmute the documents into work product. As the petitioner has failed to make the requisite showing of how the disclosure of the documents selected would reveal the defense attorney's mental impressions of the case, the requested documents and computerized electronic media are not protected by the work product doctrine.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Jun 1-Jun 30,
PY - 2002
DA - Jun 1-Jun 30, 2002
SP - 565
EP - 572
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Evidence
KW - Attorneys
KW - Tax controversies
KW - Confidentiality
KW - Tax court decisions -- 118 TC 565
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Jeffrey+Hambarian+and+Virginia+M.+Hambarian%2C+et+al.%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-06-01&rft.volume=118&rft.issue=6&rft.spage=565&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Richard A. Wilson, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098107
AB - In the Wilson v. Commr. case, in conjunction with a criminal prosecution for tax evasion, the petitioner executed a plea agreement in which he agreed to file delinquent federal income tax returns and report specific amounts of income. After assessing the tax liabilities reported on the delinquent returns, the IRS sent the petitioner a notice of deficiency determining only additions to tax for fraudulent failure to file and failure to pay estimated tax under Sections 6651(f) and 6654(a), respectively. The petitioner filed a petition for redetermination. The Tax Court held that it lacks jurisdiction over the additions to tax for fraudulent failure to file because such additions are not attributable to a deficiency. The court also lacks jurisdiction over the additions to tax for failure to pay estimated tax because the petitioner actually filed returns for the years in issue.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Jun 1-Jun 30,
PY - 2002
DA - Jun 1-Jun 30, 2002
SP - 537
EP - 538
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Jurisdiction
KW - Tax evasion
KW - Tax assessments
KW - Estimated taxes
KW - Tax court decisions -- 118 TC 537
KW - Internal Revenue Code -- Section 6651(f)
KW - Internal Revenue Code -- Section 6654(a)
KW - Internal Revenue Code -- Section 6211(a)
KW - Internal Revenue Code -- Section 6665(b)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Rodney J. Blonien and Noreen E. Blonien, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212098027
AB - In the Blonien v. Commr. case, the IRS issued an affected items notice of deficiency to the petitioner for 1992, attributable to the petitioner's distributive share of cancellation of debt income of an insolvent law partnership. The IRS claimed that the period for assessment of partnership items under Section 6229 has not expired by reason of the extension of the period of limitations by the partnership's tax matters partner. The Tax Court held that it has no jurisdiction to consider the petitioner's argument that he was not a partner. Whether the petitioner was a partner is a partnership item that can be challenged only at the partnership level. The petitioner has no standing to challenge on due process grounds the partnership-level determination that he was a partner because the petitioner claimed on prior returns that he was a partner, and he received a Schedule K-1 from the partnership for the year in issue and failed to file with his return a Form 8082, notifying the IRS of his position that he was not a partner. Therefore, the applicable period of limitations under Section 6229 for the IRS to assess the deficiency had not expired. The court has jurisdiction to consider partner-level adjustments in a Rule 155 computation.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Jun 1-Jun 30,
PY - 2002
DA - Jun 1-Jun 30, 2002
SP - 541
EP - 565
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Debt cancellation
KW - Partnerships
KW - Statutes of limitations
KW - Jurisdiction
KW - Tax court decisions -- 118 TC 541
KW - Internal Revenue Code -- Section 6229
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Charles H. Addis and Cindi Addis, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212097933
AB - In the Addis v. Commr. case, the petitioners claimed charitable contribution deductions for their payments to NHF of $36,285 in 1997 and $36,000 in 1998. NHF, in turn, paid those amounts as premiums on a so-called charitable split-dollar life insurance policy on the life of the petitioner wife. NHF was entitled to receive 56% and the petitioners' family trust was entitled to receive 44% of the death benefit provided by the policy. The NHF was not required to pay the premiums for that policy. However, the petitioners reasonably expected NHF to do so, because the petitioners' continued payments to NHF, and NHF's receipt of a death benefit, depended on NHF's paying the premiums. The Tax Court held that no part of the petitioners' payments to NHF is deductible as a charitable contribution to NHF because the petitioners did not meet the substantiation requirements of Section 170(f)(8).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Jun 1-Jun 30,
PY - 2002
DA - Jun 1-Jun 30, 2002
SP - 528
EP - 537
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Split dollar arrangements
KW - Life insurance
KW - Documentation
KW - Donations
KW - Tax deductions
KW - Tax court decisions -- 118 TC 528
KW - Internal Revenue Code -- Section 170(f)(8)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - BOOK
T1 - United States Probation and Pretrial Services System: year-in-review report; fiscal year 2001
AN - 59851391; 2003-0609380
AB - Presents national statistics related to the investigation and supervision of defendants charged with a federal crime awaiting trial and offenders who have been convicted of a federal crime and conditionally released to the community on probation, parole, or supervised release; national initiatives. Prepared in cooperation with the Chiefs Advisory Group.
JF - United States Courts, May 2002.
Y1 - 2002/05//
PY - 2002
DA - May 2002
PB - United States Courts
KW - Courts -- United States -- Statistics
KW - Criminal justice -- United States -- Statistics
KW - Probation -- United States -- Statistics
KW - Administration of justice -- United States -- Statistics
KW - United States -- Judiciary
KW - Parole -- United States -- Statistics
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L2 - http://www.uscourts.gov/misc/yir2001.pdf
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Courts
N1 - Document feature - chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212103878
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///May 1-May 31,
PY - 2002
DA - May 1-May 31, 2002
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2002
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Gwendolyn A. Ewing, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212101879
AB - In the Ewing v. Commr. case, the IRS mailed a notice of determination denying the petitioner relief under Section 6015(b), (c), and (f). The notice of determination was not mailed to the petitioner's last known address. The petitioner actually received the notice of determination by the 88th day after the notice was mailed. The envelope containing the petitioner's petition was postmarked 92 days after the mailing of the notice of determination. The petition was received and filed 99 days after the date the IRS mailed the notice of determination. The Tax Court has jurisdiction to determine whether the petitioner is entitled to equitable relief under Section 6015(f), regarding the underpayment of tax shown on the petitioner's joint return. The petitioner's petition was timely filed. The petitioner's petition was filed more than 6 months after the date she submitted her request for relief to the IRS. The IRS failed to mail the notice of determination to the petitioner's last known address. The misaddressed notice of determination prejudiced the petitioner's ability to file her petition within 90 days after the mailing of the IRS' notice of determination.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///May 1-May 31,
PY - 2002
DA - May 1-May 31, 2002
SP - 494
EP - 528
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Joint tax returns
KW - Innocent spouse tax relief
KW - Deadlines
KW - Postal & delivery services
KW - Notices
KW - Tax court decisions -- 118 TC 494
KW - Internal Revenue Code -- Section 6015
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212099818
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///May 1-May 31,
PY - 2002
DA - May 1-May 31, 2002
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212099818?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Credits&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-05-01&rft.volume=118&rft.issue=5&rft.spage=III&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2002
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Thomas William McAdams, petitioner, v. Commissioner of Internal Revenue, respondent
AN - 212099781
AB - In the McAdams v. Commr. case, the petitioner and his wife were not legally separated or divorced. During 1998, the petitioner stayed at the Boise address of his wife in excess of 30 days. The petitioner and his wife maintained separate bedrooms at the address. In 1998, the petitioner received $11,181.60 in Social Security income. He listed $25,000 as his base amount because he was married and believed that he lived apart from his wife for the entire year. The Tax Court held that, for purposes of Section 86(c)(1)(C)(ii), live apart means living in separate residences. The petitioner and his wife lived in the same residence at least 30 days during the taxable year in issue. Accordingly, the petitioner did not live apart from his spouse at all times during the taxable year, and the petitioner's base amount pursuant to Section 86(c)(1) is zero. The court held further that Section 86 is not unconstitutional.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///May 1-May 31,
PY - 2002
DA - May 1-May 31, 2002
SP - 373
EP - 379
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Social security
KW - Couples
KW - Income taxes
KW - Residences
KW - Tax court decisions -- 118 TC 373
KW - Internal Revenue Code -- Section 86(c)(1)(C)(ii)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Frank and Barbara Biehl, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212098205
AB - In the Biehl case, the husband, a shareholder and former employee of a corporation, filed suit with the wife, also a shareholder of the corporation, against the corporation and its other shareholders for wrongful termination of his employment and for dissolution of the corporation. Following a jury verdict of $2.1 million in favor of the husband on his wrongful termination claim, the petitioners and the corporation negotiated a global settlement under which the corporation in 1996 paid a total of $1.2 million to settle the claim and $799,000 to the husband and $401,000 to the petitioners' attorney. The Tax Court held that amounts paid by a former employer to a former employee in settlement of his wrongful termination claim fail to satisfy the first requirement for an accountable plan, the business connection requirement of Section 62(a)(2)(A). The payment to the petitioners' attorneys is included in the petitioners' gross income and is treated as an itemized deduction.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///May 1-May 31,
PY - 2002
DA - May 1-May 31, 2002
SP - 467
EP - 488
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Legal fees
KW - Tax deductions
KW - Settlements & damages
KW - Wrongful discharge
KW - Tax court decisions -- 118 TC 467
KW - Internal Revenue Code -- Section 62(a)(2)(A)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Raymond B. Magana, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097283
AB - In the Magana v. Commr. case, the Tax Court held that, under Section 6330(c)(4) in the judicial proceeding involving the IRS' proposed collection activity, the petitioner is precluded from relitigating a statute of limitations issue that was previously adjudicated in a related district court proceeding. The IRS' motion for summary judgment was granted. In the review for an abuse of discretion under Section 6330(d)(1), the court generally considers only arguments, issues, and other matter that were raised at the collection hearing or otherwise brought to the attention of the Appeals Office. The case does not involve an allegation of recent, unusual illness or hardship, or other special circumstance, that might cause the court to make an exception to the general rule set forth and to consider the petitioner's new hardship argument.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///May 1-May 31,
PY - 2002
DA - May 1-May 31, 2002
SP - 488
EP - 494
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Settlements & damages
KW - Tax collections
KW - Summary judgment
KW - Tax court decisions -- 118 TC 488
KW - Internal Revenue Code -- Section 6330
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Raymond+B.+Magana%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-05-01&rft.volume=118&rft.issue=5&rft.spage=488&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Elena Swain, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097151
AB - In the Swain v. Commr. case, the IRS determined deficiencies in tax and accuracy-related penalties for 3 years. The Tax Court struck from the petition all assignments of error other than the affirmative defense of the statute of limitations for one of the years. The IRS moved for summary judgment. The court held that summary judgment is appropriate with respect to the affirmative defense. Stipulated facts establish that the period of limitations did not expire before the IRS mailed the notice of deficiency, which suspended the running of that period. Summary judgment is appropriate with respect to the deficiencies. The petitioner is deemed to have conceded the adjustments resulting in deficiencies. The court held that the burden of production imposed by Section 7491(c) is of no consequence if the petitioner's assignments of error have been struck.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///May 1-May 31,
PY - 2002
DA - May 1-May 31, 2002
SP - 358
EP - 365
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Summary judgment
KW - Tax assessments
KW - Statutes of limitations
KW - Errors
KW - Tax court decisions -- 118 TC 358
KW - Internal Revenue Code -- Section 7491(c)
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Elena+Swain%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-05-01&rft.volume=118&rft.issue=5&rft.spage=358&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Michael T. Caracci and Cindy W. Caracci, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212094280
AB - In the Caracci v. Commr. case, members of the Caracci family wholly owned 3 home health care organizations exempt from federal income taxes. In 1995, the family created 3 S corporations and collectively received all of the resulting stock. The health care organizations then transferred all of their assets to the S corporations in exchange for each transferee's assumption of the transferor's liabilities. The Tax Court held that the value of the transferred assets exceeded the value of the consideration received. Thus, the S corporations and members of the family are disqualified persons subject to excise taxes under Section 4958 as beneficiaries of excess benefit transactions. Although the health care organizations engaged in excess benefit transactions, the court held that a revocation of their tax-exempt status was inappropriate given the intermediate sanctions. The 3 members of the family were not liable for the income taxes determined by the IRS.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///May 1-May 31,
PY - 2002
DA - May 1-May 31, 2002
SP - 379
EP - 423
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Health care industry
KW - Tax exempt organizations
KW - S corporations
KW - Property transfers
KW - Excise taxes
KW - Income taxes
KW - Tax court decisions -- 118 TC 379
KW - Internal Revenue Code -- Section 4958
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Warren L. Baker, Jr. and Dorris J. Baker, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212075320
AB - In the Baker v. Commr. case, the petitioner entered into agents agreements with State Farm Insurance Cos. wherein the petitioner agreed to write insurance policies exclusively for State Farm. The petitioner retired after approximately 34 years of operating as an independent agent for State Farm. Pursuant to the termination agreement, the petitioner returned account information, computers, and the like to State Farm and the successor agent. The petitioner received a payment of $38,622 in 1997 from State Farm pursuant to the termination agreement. The petitioner reported the payment on his 1997 federal income tax return as a long-term capital gain. The Tax Court held that the petitioner did not own a capital asset or sell a capital asset to State Farm, nor did the termination payment the petitioner received from State Farm represent payment for transfer of a capital asset to State Farm or the successor agent. The petitioners are not entitled to capital gain treatment for the termination payment and must treat the payment as ordinary income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///May 1-May 31,
PY - 2002
DA - May 1-May 31, 2002
SP - 452
EP - 467
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Capital gains
KW - Ordinary income
KW - Income taxes
KW - Terminations
KW - Insurance agents & brokers
KW - Tax court decisions -- 118 TC 452
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Beech Trucking Company Inc., Arthur Beech, tax matters person, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212075216
AB - In the Beech Trucking Co. v. Commr. case, the petitioner, a trucking company, leases its drivers from an affiliated company. The petitioner compensates the drivers at a rate of 24 to 26 cents per mile dispatched, of which amount 6.5 cents is designated as a per diem allowance. The IRS does not dispute that the petitioner's per diem payments are ordinary and necessary business travel expenses that are deemed substantiated. The Tax Court held that, on the facts involved, the petitioner is the common law employer of the drivers and therefore is subject to the 50% limitation of Section 274(n) to the extent the per diem payments are for the drivers' meal expenses.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///May 1-May 31,
PY - 2002
DA - May 1-May 31, 2002
SP - 428
EP - 452
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Per diem allowances
KW - Travel & entertainment expenses
KW - Employee leasing
KW - Trucking industry
KW - Employers
KW - Tax court decisions -- 118 TC 428
KW - Internal Revenue Code -- Section 274(n)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212075216?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - ASA investerings partnership, AlliedSignal, Inc., Tax Matters Partner, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212075101
AB - In the ASA Investerings Partnership v. Commr. case, the petitioner filed a motion to redetermine interest under Section 7481(c). The IRS moved to dismiss for lack of jurisdiction on the basis that Section 6215 assessment has not been made. The Tax Court held that Section 7481(c) requires that an assessment has been made by the Secretary under Section 6215. An assessment under Section 6215 can only occur where a notice of deficiency has been issued, a Section 6213(a) petition has been filed, and the Tax Court has redetermined or sustained a deficiency by a decision that has become final. Deficiencies are not redetermined by Tax Court decisions in unified partnership proceedings, and no deficiencies have been redetermined by the Tax Court in the case. Therefore, the Tax Court lacks jurisdiction to redetermine interest in the case.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///May 1-May 31,
PY - 2002
DA - May 1-May 31, 2002
SP - 423
EP - 428
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Jurisdiction
KW - Tax assessments
KW - Partnerships
KW - Tax court decisions -- 118 TC 423
KW - Internal Revenue Code -- Section 6215
KW - Internal Revenue Code -- Section 7481(c)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Richard T. Wagner and Margie Wagner, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212111934
AB - In the Wagner v. Commr. case, after being served with the Commissioner's answer and the Commissioner's motion for summary judgment, the petitioners moved to dismiss the petition they had filed under Section 6320(c) to review the notice of federal tax lien placed on property for 1991 and 1994 income taxes, without prejudice to the petitioners' right to seek District Court determination that claimed 1994 net operating loss could be carried back to 1991. The Tax Court granted, in exercise of discretion, the petitioners' voluntary motion to dismiss, since the dismissal of collection actions filed under Section 6320(d) was not subject to restrictions on voluntary dismissal of deficiency determination proceedings.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Apr 1-Apr 30,
PY - 2002
DA - Apr 1-Apr 30, 2002
SP - 330
EP - 334
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax liens
KW - Income taxes
KW - Net operating losses
KW - Carryback
KW - Tax court decisions -- 118 TC 330
KW - Internal Revenue Code -- Section 6320
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - John C. and Tate M. Todd, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212103915
AB - In the Todd v. Commr. case, the IRS disallowed deductions claimed on account of a contribution of corporate shares to a private foundation on the alternative grounds that the shares were not qualified appreciated stock, within the meaning of Section 170(e)(5)(B)(i), and were not publicly traded securities, within the meaning of Reg. 1.170A-13(c)(7)(xi). The Tax Court disallowed the deductions since the shares were not qualified appreciated property. The court also disallowed the deductions on alternative grounds, since they were not publicly traded securities, so that the substantiation requirements were applicable but not satisfied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Apr 1-Apr 30,
PY - 2002
DA - Apr 1-Apr 30, 2002
SP - 334
EP - 347
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Foundations
KW - Stock transfers
KW - Donations
KW - Tax deductions
KW - Tax court decisions -- 118 TC 334
KW - Internal Revenue Code -- Section 170
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Michael K. and June C. Hambrick, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212099977
AB - In the Hambrick v. Commr. case, the petitioners filed for a Chapter 11 reorganization in bankruptcy. The IRS filed a proof of claim setting forth income tax liabilities for 3 taxable years. The bankruptcy court ordered the petitioners to file returns. After the returns were filed, the IRS made amendments to its proof of claim. The petitioners did not object to the tax liabilities set forth in the IRS' claim, and the bankruptcy court confirmed the plan of reorganization without deciding the merits of the petitioners' tax liabilities. Following the bankruptcy court's confirmation of the plan, the IRS determined income tax deficiencies and additions to tax for the same 3 taxable years. The deficiencies, if approved, would result in tax liabilities exceeding those already claimed by the IRS in the bankruptcy. The Tax Court held that the IRS is not estopped from determining deficiencies that could result in liabilities for the same tax years greater than those the IRS claimed in the petitioners' confirmed plan of reorganization in bankruptcy.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Apr 1-Apr 30,
PY - 2002
DA - Apr 1-Apr 30, 2002
SP - 348
EP - 354
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Estoppel
KW - Bankruptcy reorganization
KW - Income taxes
KW - Tax assessments
KW - Tax court decisions -- 118 TC 348
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - David H. and Suzanne Hillman, petitioners v. Commissioner of Internal Revenue respondent
AN - 212098273
AB - In the Hillman v. Commr. case, the petitioner's S corporation performed management services for real estate partnerships in which the petitioner had direct and indirect interests. The petitioner actively participated in the S corporation by performing management services that the corporation had contracted to perform for the partnerships. On the Schedule K-1 issued to the petitioner from the S corporation, the petitioner's portion of the management income was reduced by the portion of the corresponding management fee expense paid by the partnerships to the S corporation in an amount proportionate to the petitioner's ownership percentage in each partnership. The reduction from the management income was treated as a loss from a trade or business. The Tax Court held that the management fee expense is passive and may not be deducted from the petitioner's passthrough management fee income which is nonpassive within the meaning of Section 469.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Apr 1-Apr 30,
PY - 2002
DA - Apr 1-Apr 30, 2002
SP - 323
EP - 330
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - S corporations
KW - Tax deductions
KW - Passive activity
KW - Taxable income
KW - Fees & charges
KW - Partnerships
KW - Property management
KW - Tax court decisions -- 118 TC 323
KW - Internal Revenue Code -- Section 469
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Keith M. Rudman, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094533
AB - In the Rudman v. Commr. case, in a 1994 income tax return, the petitioner, a commodities broker and member of the Chicago Board of Trade, reported capital gains on Schedule D from trades in commodities futures contracts by a floor broker while the petitioner was under investigation by the Commodity Futures Trading Commission. The petitioner claimed ordinary and necessary business expenses on Schedule C relating to the trade or business of a commodities dealer. The IRS determined the earnings were subject to self-employment tax under Section 1402(i)(1). The Tax Court held that earnings realized by the petitioner from trading in commodities futures contracts are subject to self-employment tax.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Apr 1-Apr 30,
PY - 2002
DA - Apr 1-Apr 30, 2002
SP - 354
EP - 358
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Self employment
KW - Income taxes
KW - Commodity futures
KW - Futures trading
KW - Stock brokers
KW - Tax court decisions -- 118 TC 354
KW - Internal Revenue Code -- Section 1402(i)(1)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094533?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Square D Company and Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212112025
AB - In the Square D Co. and Subsidiaries v. Commr. case, the petitioner, an accrual method taxpayer, is a US corporation and subsidiaries wholly owned by S, a foreign corporation. The petitioner accrued but did not pay interest owed to S and another related foreign person during 1991 and 1992 and claimed deductions of such accrued interest in those years. The IRS disallowed any deduction in a year prior to the year the interest was actually paid and relied on Reg. 1.267(a)-3 in support of its position. The Tax Court held that the 2-part test of Chevron USA Inc. v. Natural Resources Defense Council Inc. applied. Under the first part of the Chevron test, Section 267(a)(3), authorizing regulations applying the matching principle of Section 267(a)(2) to foreign persons, is not clear and unambiguous. Under the 2nd part of the Chevron test, Reg. 1.267(a)-3 is a permissible construction of, and not manifestly contrary to, Section 267(a)(3). The court held further that Reg. 1.267(a)-3 does not violate Article 24(3) of the Convention With Respect to Taxes on Income and Property.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Mar 1-Mar 31,
PY - 2002
DA - Mar 1-Mar 31, 2002
SP - 299
EP - 318
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Accrual basis accounting
KW - Interest costs
KW - Subsidiaries
KW - Tax court decisions -- 118 TC 299
KW - Tax regulations -- Reg. 1.267(a)-3
KW - Internal Revenue Code -- Section 267(a)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212112025?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Sunoco, Inc. and Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212104075
AB - In the Sunoco Inc. and Subsidiaries v. Commr. case, the petitioner claimed foreign tax credits under Section 901(a) on its consolidated returns for 1982, 1983, 1984, and 1986. In these proceedings, the petitioner seeks to change the method of computing the overall limitation on the credit imposed by Section 904(a). Specifically, the petitioner seeks to change the manner in which it allocates and apportions interest expenses for purposes of computing taxable income from sources without the US, the numerator of the limiting fraction. The Tax Court held that Reg. 1.861-8(e)(2) does not permit the petitioner to allocate and apportion net interest expenses.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Mar 1-Mar 31,
PY - 2002
DA - Mar 1-Mar 31, 2002
SP - 181
EP - 217
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Foreign tax credits
KW - Interest costs
KW - Interest income
KW - Apportionment
KW - Multinational corporations
KW - Tax court decisions -- 118 TC 181
KW - Internal Revenue Code -- Section 901(a)
KW - Internal Revenue Code -- Section 904(a)
KW - Tax regulations -- Reg. 1.861-8(e)(2)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212101996
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Mar 1-Mar 31,
PY - 2002
DA - Mar 1-Mar 31, 2002
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212101996?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Credits&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-03-01&rft.volume=118&rft.issue=3&rft.spage=III&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2002
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212100038
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Mar 1-Mar 31,
PY - 2002
DA - Mar 1-Mar 31, 2002
SP - 5
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212100038?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2002
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Christine M. Hackl, petitioner v. Commissioner of Internal Revenue, respondent / Albert J. Hackl, Sr., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097633
AB - In the Hackl v. Commr. case, in 1995 and 1996, the petitioners A and C made gifts to their children and grandchildren of membership units in Treeco LLC, a limited liability company. Treeco had previously been organized by A to hold and operate tree farming properties. This timberland had been purchased by A to provide investment diversification in the form of long-term growth and future income. Treeco had governed by an operating agreement which set forth the rights and duties conferred on members and the manager and which designated A as manager. At the time of the gifts, it was correctly anticipated that Treeco and its successor entities would generate losses and make no distributions for a number of years. The Tax Court held that the gifts of Treeco units made by the petitioners failed to qualify for the annual gift tax exclusion provided in Section 2503(b).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Mar 1-Mar 31,
PY - 2002
DA - Mar 1-Mar 31, 2002
SP - 279
EP - 299
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Limited liability companies
KW - Gift taxes
KW - Exclusion
KW - Partnership interest
KW - Tax court decisions -- 118 TC 279
KW - Internal Revenue Code -- Section 2503(b)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Melea Limited, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097559
AB - In the Melea Ltd. v. Commr. case, the IRS sought production of certain transcripts of depositions taken in a patent infringement suit in which the petitioner was a defendant. Pursuant to stipulation and agreement of the parties to the infringement suit, the US District Court entered a protective order regarding materials that any of the parties could label as confidential without leave of the District Court. In response to the IRS' request, the petitioner refused to produce the deposition transcripts, contending that to do so would be in violation of the protective order. The Tax Court held that the petitioner will be compelled to produce the protected materials, and the Tax Court's compulsion order will incorporate the requirements of the District Court's protective order to continue the protection of any proprietary business information that may be contained in the deposition transcripts.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Mar 1-Mar 31,
PY - 2002
DA - Mar 1-Mar 31, 2002
SP - 218
EP - 226
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Deposition
KW - Discovery rule
KW - Infringement
KW - Patents
KW - Confidentiality
KW - Tax court decisions -- 118 TC 218
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Electronic Arts, Inc. and Subsidiaries, petitioners v. Commissioner of Internal Revenue, respondent / Electronic Arts Puerto Rico, Inc., petitioner v. Commissioner of...
AN - 212094621
AB - In the Electronic Arts Inc. v. Commr. case, the petitioner parent (EA) created a subsidiary (EAPR) to move its video game manufacturing operations to Puerto Rico. The Tax Court held that the petitioners are entitled to partial summary judgment that EAPR met the active conduct of a trade or business in Puerto Rico requirement of Section 936(a)(2)(B). The court also held that the petitioners are entitled to partial summary judgment that EAPR maintained a significant business presence in Puerto Rico within the meaning of Section 936(h)(5)(B)(ii), without regard to the requirements of the final flush language of that provision. The court held further that the petitioners have failed to show that they are entitled to partial summary judgment that EAPR maintained a significant business presence in Puerto Rico within the meaning of Section 936(h)(5)(B)(ii), taking into account the requirements of the final flush language of that provision. The petitioners failed to show that the video games were manufactured in Puerto Rico by EAPR within the meaning of Section 954(d)(1)(A).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Mar 1-Mar 31,
PY - 2002
DA - Mar 1-Mar 31, 2002
SP - 226
EP - 278
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Foreign tax credits
KW - Foreign subsidiaries
KW - Transfer pricing
KW - Summary judgment
KW - Tax court decisions -- 118 TC 226
KW - Internal Revenue Code -- Section 936
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Estate of Aldo H. Fontana, deceased, Richard A. Fontana and Joan F. Rebotarro, co-executors, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212075386
AB - In the Estate of Fontana v. Commr. case, A and D, husband and wife, owned all of L's stock as community property. D predeceased A, leaving 44.069% of L's stock to a trust over which A had a testamentary general power of appointment. A also owned 50% of L's stock outright. The Tax Court held that, for federal estate tax valuation purposes, the stock subject to A's general power of appointment must be aggregated with stock A owned outright.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Mar 1-Mar 31,
PY - 2002
DA - Mar 1-Mar 31, 2002
SP - 318
EP - 323
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Community property
KW - Estate taxes
KW - Stock
KW - Powers of appointment
KW - Estate assets
KW - Tax court decisions -- 118 TC 318
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - David C. Jonson and estate of Barbara J. Jonson, deceased, David C. Jonson, successor in interest, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212104392
AB - In the Jonson v. Commr. case, the Tax Court held that the wife had reason to know of the understatement attributable to the disallowed deductions attributable to a tax shelter investment and, therefore, the wife was not entitled to relief under Section 6015(b)(1)(C). The court held further that it would not be inequitable to hold the wife liable for the deficiencies in tax and, therefore, the wife was not entitled to relief under Section 6015(b)(1)(D). Because the wife did not satisfy the eligibility requirements of Section 6015(c)(3)(A)(i) prior to her death, the husband, as personal representative, was not entitled to elect relief under Section 6015(c). Under the facts and circumstances, the IRS' denial of equitable relief under Section 6015(f) did not constitute an abuse of discretion.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Feb 1-Feb 28,
PY - 2002
DA - Feb 1-Feb 28, 2002
SP - 106
EP - 126
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Joint tax returns
KW - Innocent spouse tax relief
KW - Tax shelters
KW - Tax underpayment
KW - Tax court decisions -- 118 TC 106
KW - Internal Revenue Code -- Section 6015
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Richard J. Bot and Phyllis Bot, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212102061
AB - In the Bot v. Commr. case, the petitioners maintained active memberships in an agricultural cooperative, which processed and sold corn produced by its members. As active members, the petitioners were obligated to produce and deliver corn to the cooperative regularly and, during 1994 and 1995, they met that obligation with corn they acquired from a pool maintained by the cooperative. The cooperative processed and sold the corn for the petitioners' benefit and paid to the petitioners value-added payments for the corn. For federal tax purposes, the petitioners reported the value-added payments they received as proceeds from the sale of capital assets and did not treat the amounts received as self-employment income. The Tax Court held that, during 1994 and 1995, the petitioners were engaged in the business of acquiring and selling corn and corn products for a profit. The value-added payments were derived from the business and must be included in the calculation of net earnings from self-employment for purposes of determining liability for self-employment tax.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Feb 1-Feb 28,
PY - 2002
DA - Feb 1-Feb 28, 2002
SP - 138
EP - 155
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Agricultural cooperatives
KW - Taxable income
KW - Self employment
KW - Income taxes
KW - Tax court decisions -- 118 TC 138
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Richard+J.+Bot+and+Phyllis+Bot%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2002-02-01&rft.volume=118&rft.issue=2&rft.spage=138&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Michael E. Nestor, petitioner, v. Commissioner of Internal Revenue, respondent
AN - 212100117
AB - In the Nestor v. Commr. case, the IRS issued notices of deficiency to the petitioner for tax years 1990 through 1997. The petitioner received the notice but did not file a petition for redetermination with the Tax Court. The IRS issued to the petitioner a notice of intent to levy with respect to the petitioner's taxes due for tax years 1990-1997. The petitioner requested and the IRS held a hearing pursuant to Section 6330(b). At the hearing, the IRS did not permit the petitioner to challenge its underlying tax liability for 1990-1997. The Tax Court held that the petitioner could not contest his underlying tax liability for tax years 1992-1997 because the petitioner received notices of deficiency for those years. The IRS' determination to proceed with collection with respect to the petitioner's tax years 1992-1997 was not an abuse of discretion.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Feb 1-Feb 28,
PY - 2002
DA - Feb 1-Feb 28, 2002
SP - 162
EP - 180
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax liens
KW - Tax assessments
KW - Tax collections
KW - Tax controversies
KW - Tax court decisions -- 118 TC 162
KW - Internal Revenue Code -- Section 6330
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Gloria J. Spurlock, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098343
AB - In the Spurlock v. Commr. case, where the petitioner failed to file returns for 1995-1997, the IRS prepared substitutes for returns under Section 6020(b). On February 20, 2001, the IRS issued a notice of determining income tax deficiencies in amounts shown on the substitutes for the returns and additions to tax. The petitioner moved for summary judgment under Rule 121. The Tax Court held that a Section 6020(b) return made by the IRS, which shows an amount of tax, does not affect whether there is a deficiency under Section 6211(a). Where the petitioner failed to file a return, the amount of tax shown on a Section 6020(b) return made by the IRS is subject to deficiency procedures, and the IRS must follow those procedures before it can make an assessment.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Feb 1-Feb 28,
PY - 2002
DA - Feb 1-Feb 28, 2002
SP - 155
EP - 162
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax returns
KW - Tax assessments
KW - Tax evasion
KW - Tax court decisions -- 118 TC 155
KW - Internal Revenue Code -- Section 6020(b)
KW - Internal Revenue Code -- Section 6211(a)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212098343?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Willamette Industries, Inc. petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094979
AB - In the Willamette Industries Inc. v. Commr. case, some of the petitioner's trees were partially damaged, and the petitioner was compelled to salvage the trees or they would have been lost through decay and insects. The damage forced the petitioner to harvest the trees before intended. The petitioner, under Section 1033, sought to defer only the portion of the gain attributable to the difference between the petitioner's basis and the fair market value of the damaged trees in place. The petitioner contended that the it was not its intent to harvest the trees in the taxable year under consideration and that the damage caused an involuntary conversion within the meaning of Section 1033. The Tax Court held that the petitioner's circumstances meet the threshold requirements for relief under Section 1033.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Feb 1-Feb 28,
PY - 2002
DA - Feb 1-Feb 28, 2002
SP - 126
EP - 138
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Involuntary conversions
KW - Deferred income
KW - Gain recognition
KW - Timber industry
KW - Tax court decisions -- 118 TC 126
KW - Internal Revenue Code -- Section 1033
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212075464
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Feb 1-Feb 28,
PY - 2002
DA - Feb 1-Feb 28, 2002
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2002
N1 - Last updated - 2014-06-28
ER -
TY - BOOK
T1 - Inside appellate courts: the impact of court organization on judicial decision making in the United States Courts of Appeals
AN - 37836945; 2903697
JF - Inside appellate courts: the impact of court organization on judicial decision making in the United States Courts of Appeals
AU - Cohen, Jonathan Matthew
Y1 - 2002
PY - 2002
DA - 2002
SP - 231
EP - xii, 231
PB - University of Michigan Press
SN - 0472112562
KW - Political Science
KW - Sociology
KW - Court of appeal
KW - Decision making
KW - Courts
KW - Judicial process
KW - U.S.A.
KW - Legal systems
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Cohen%2C+Jonathan+Matthew&rft.aulast=Cohen&rft.aufirst=Jonathan&rft.date=2002-01-01&rft.volume=&rft.issue=&rft.spage=xii&rft.isbn=0472112562&rft.btitle=Inside+appellate+courts%3A+the+impact+of+court+organization+on+judicial+decision+making+in+the+United+States+Courts+of+Appeals&rft.title=Inside+appellate+courts%3A+the+impact+of+court+organization+on+judicial+decision+making+in+the+United+States+Courts+of+Appeals&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - SuppNotes - Includes index
N1 - Last updated - 2013-09-16
ER -
TY - BOOK
T1 - Making law in the United States Courts of Appeals
AN - 36728854; 3459463
AB - The book examines circuit court decision making on issues not clearly covered by existing precedents. Its central questions are to what extent circuit judges' choices to adopt legal rules are influenced by the actions of other circuit judges and whether judges attempt to decide legal issues as they think the Supreme Court would in their place. Evidence comes from quantitative analyses of several hundred cases and from interviews with two dozen circuit court judges. The evidence indicates that judges give attention to the work of colleagues on their own court and other circuits and that the actions, prestige, and expertise of these colleagues are important. On the other hand, while Supreme Court precedents factor heavily in the circuit judges' decisions, expectations as to how the Supreme Court might decide appear to have little effect on their actions. These findings suggest that legal and policy goals influence judges' decision-making. Summary reprinted by permission of Cambridge University Press
JF - Making law in the United States Courts of Appeals
AU - Klein, David E
Y1 - 2002
PY - 2002
DA - 2002
SP - 180
PB - Cambridge University Press
SN - 0521891450
KW - Political Science
KW - Court of appeal
KW - Decision making
KW - Social psychology
KW - U.S.A.
KW - Judiciary
KW - Judges
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LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - JOUR
T1 - Larry D. Johnson, transferee, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212112278
AB - In the Johnson v. Commr. case, the IRS determined that the petitioner was liable as a transferee of assets from C and, therefore, was liable for C's tax liabilities. The petitioner was the 100% owner and president of C. The transfer to the petitioner was from a settlement that the petitioner, C, and C's subsidiaries had reached with a creditor. The petitioner contended that the portion he received was in consideration for his releasing a claim of his own against the creditor for damages to business reputation. The Tax Court held that the transfer to the petitioner was from C. The court also held that, even though the petitioner was an insider under Texas law, the transfer was not in avoidance of creditors because it was made in good faith and as part of the usual business practices of the petitioner and C. The petitioner was not liable as a transferee.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Jan 1-Jan 31,
PY - 2002
DA - Jan 1-Jan 31, 2002
SP - 74
EP - 84
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Settlements & damages
KW - Property transfers
KW - Taxable income
KW - Creditors
KW - Tax court decisions -- 118 TC 74
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212112214
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Jan 1-Jan 31,
PY - 2002
DA - Jan 1-Jan 31, 2002
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2002
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - South Tulsa Pathology Laboratory, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212104478
AB - In the South Tulsa Pathology Lab Inc. v. Commr. case, the petitioner agreed to sell a portion of its business to a 3rd party, pursuant to a prearranged sale that was structured as a spinoff. The Tax Court held that there is substantial evidence that the spinoff was a device to distribute earnings and profits, which is not overcome by substantial evidence of nondevice or by evidence that the petitioner and a newly incorporated entity (S) lacked current and accumulated E&P. Consequently, the spinoff does not qualify for tax deferral under Sections 368 and 355, and the petitioner's gain must be determined in accordance with Section 311(b)(1). The court held further that Section 311(b)(1) requires the petitioner to recognize gain on the distribution of S's stock as though the stock were sold to the petitioner's shareholders at its fair market value. In this case, the best evidence of the fair market value of S's stock on the distribution date is the price paid for the stock by the 3rd party on that same date
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Jan 1-Jan 31,
PY - 2002
DA - Jan 1-Jan 31, 2002
SP - 84
EP - 106
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Gain recognition
KW - Spinoffs
KW - Corporate reorganization
KW - Stock transfers
KW - Fair market value
KW - Tax court decisions -- 118 TC 84
KW - Internal Revenue Code -- Section 311(b)(1)
KW - Internal Revenue Code -- Section 368
KW - Internal Revenue Code -- Section 355
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212102148
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Jan 1-Jan 31,
PY - 2002
DA - Jan 1-Jan 31, 2002
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2002
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Charles C. Allen, III and Barbara N. Allen, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212075789
AB - In the Allen v. Commr. case, the petitioners are the shareholders of a subchapter S corporation. During its 1994 and 1995 taxable years, the firm incurred wages that qualified for the targeted jobs credit under Sections 38 and 51. The firm reduced its deduction of wages by the amount of the targeted jobs credits and reported to the petitioners their proportionate shares of its resulting net income. The petitioners were not subject to the alternative minimum tax but had to compute their alternative minimum taxable income in order to ascertain the tentative minimum tax ceiling on the amount of the targeted jobs credits that could be applied against their regular tax liability. The Tax Court held that, because Section 280C(a) requires that a wage deduction be reduced by the amount of the targeted job credit and Sections 55 through 59 does not allow for an adjustment of that reduction for purposes of the alternative minimum tax regime, the portion of the firm's wages equal to the targeted job credit is not deductible in calculating the petitioners' alternative minimum taxable income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Jan 1-Jan 31,
PY - 2002
DA - Jan 1-Jan 31, 2002
SP - 1
EP - 22
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Jobs credit
KW - S corporations
KW - Alternative minimum tax
KW - Taxable income
KW - Tax court decisions -- 118 TC 1
KW - Internal Revenue Code -- Section 280C(a)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Framatome Connectors USA, Inc., presently known as Framatome Connectors USA Holding Inc., and subsidiaries, and Burndy Corporation presently known as Framatome Connectors USA Inc...
AN - 212075677
AB - In the Framatome Connectors USA Inc. v. Commr. case, in 1992, Burndy-US (B-US), a predecessor of Framatome Connectors USA Inc., one of the petitioners, owned 50% of the stock of Burndy-Japan (B-J). The petitioners contended that B-US owned more than 50% of the voting power of B-J stock and owned more than 50% of the value of B-J stock and that, as a result, B-J was a controlled foreign corporation. The Tax Court held that B-J was not a CFC in 1992 because B-US did not own more than 50% of the voting power of B-J stock or more than 50% of the value of B-J stock. The court also held that transfers by B-US to parent Framatome Connectors International of assets worth more than the assets B-US received from FCI were constructive dividends which were actually distributed for purposes of the US-France Tax Treaty and, thus, were subject to withholding tax under Section 1442.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Jan 1-Jan 31,
PY - 2002
DA - Jan 1-Jan 31, 2002
SP - 32
EP - 74
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Controlled foreign corporations
KW - Constructive dividends
KW - Property transfers
KW - Withholding taxes
KW - Tax court decisions -- 118 TC 32
KW - Internal Revenue Code -- Section 1442
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Barry R. Downing and Mary A. Downing, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212075571
AB - In the Downing v. Commr. case, the petitioners filed a return for 1995 in which they correctly reported their tax liability but did not pay the tax owed. They included $5,000 and an offer in compromise in which they offered to pay that amount in full settlement of the $32,561 tax they owed. The IRS misplaced the petitioners' offer in compromise for about one year. The IRS issued to the petitioners a notice of intent to levy, and the petitioners requested and received a hearing on the proposed collection action under Section 6330. The Tax Court held that it has the jurisdiction under Section 6330(d)(1)(A) to review the IRS' determination to proceed with collection of the addition to tax under Section 6651(a)(2). The court also held that the petitioners had no reasonable cause for failing to pay their 1995 income tax and thus are liable for the addition to tax for failure to pay tax under Section 6651(a)(2). The IRS' failure to abate interest was not an abuse of discretion.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2002///Jan 1-Jan 31,
PY - 2002
DA - Jan 1-Jan 31, 2002
SP - 22
EP - 31
CY - Washington
PB - Superintendent of Documents
VL - 118
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax collections
KW - Offers in compromise
KW - Interest costs
KW - Tax assessments
KW - Tax court decisions -- 118 TC 22
KW - Internal Revenue Code -- Section 6330(d)(1)(A)
KW - Internal Revenue Code -- Section 6651(a)(2)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2002
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Oliver K. Robinson and Deborah L. Robinson, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212110531
AB - In the Robinson v. Commr. case, the IRS determined that certain expenditures made by the petitioner's wholly owned subchapter C corporation constituted constructive dividends to the petitioner. Because the adjustment to the petitioner derived from the C corporation's transactions, the petitioner contended that C's period for assessment should govern the IRS' ability to make a determination and/or assess tax with respect to the petitioner or C. The IRS contended that the return referenced in Section 6501(a) is the return of the taxpayer for whom the adjustment is being made. The Tax Court held that, in the factual context of the case, the return referenced in Section 6501(a) is the return of the taxpayer for whom the adjustment is determined and not the return of the entity from or concerning whom the taxpayer has realized an item of income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Dec 1-Dec 31,
PY - 2001
DA - Dec 1-Dec 31, 2001
SP - 308
EP - 324
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - C corporations
KW - Constructive dividends
KW - Tax assessments
KW - Tax returns
KW - Tax court decisions -- 117 TC 308
KW - Internal Revenue Code -- Section 6501(a)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - The Board of Trustees of the Sheet Metal Workers' National Pension Fund, in its capacity as plan administrator, petitioner v. Commissioner of internal revenue, respondent
AN - 212102921
AB - In the Board of Trustees v. Commr. case, a multiemployer pension plan was established in 1966 to benefit employes in the sheet metal industry. A 2nd, separate fund was established in 1985 to provide 3% cost of living adjustments (COLA) to most of the pension plans participants. For 1985 through 1990, the 2nd fund's assets were insufficient to pay the 3% benefit, and the pension plan made ad hoc payments to each of its participants who was eligible that year to receive a benefit from the 2nd fund. The pension plan was amended in March 1992 to add a COLA equal to the difference between a 3% COLA and the portion of that amount paid by the 2nd fund. In October 1992, the pension plan was restated to provide for a flat 2% COLA that was not dependent on the amount paid by the 2nd fund and that was payable to all eligible employees without regard to whether the provision was in effect when the employees retired or separated from service. The pension plan was amended in October 1995 to eliminate the COLAs paid under the plan to pre-1991 retirees. The Tax Court held that the 1995 amendment, although it removed COLAs that had been provided to pre-1991 retirees, did not violate the anticutback provision of Section 411(d)(6).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Dec 1-Dec 31,
PY - 2001
DA - Dec 1-Dec 31, 2001
SP - 220
EP - 237
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Multiemployer pension plans
KW - Cost of living adjustments
KW - Amendments
KW - Tax court decisions -- 117 TC 220
KW - Internal Revenue Code -- Section 411(d)(6)
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=The+Board+of+Trustees+of+the+Sheet+Metal+Workers%27+National+Pension+Fund%2C+in+its+capacity+as+plan+administrator%2C+petitioner+v.+Commissioner+of+internal+revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-12-01&rft.volume=117&rft.issue=6&rft.spage=220&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Samuel T. Seawright and Carol A. Seawright, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212098506
AB - In the Seawright v. Commr. case, after the petitioner petitioned the Tax Court to determine a tax deficiency, the IRS' trial counsel informally contacted potential 3rd party witnesses without providing advance notice to the petitioners. The Tax Court held that Section 7602(c), which requires that the IRS give the taxpayer advance notice of 3rd party contacts regarding the IRS' examination or collection activities, in inapplicable with respect to the IRS' examination activities here. Section 7602(c) is inapplicable with respect to the IRS' trial preparation activities. Section 7602(e), which restricts the IRS' use of financial status or economic reality examination techniques, is inapplicable with respect to the IRS' examination techniques. The petitioners bear the burden of proof.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Dec 1-Dec 31,
PY - 2001
DA - Dec 1-Dec 31, 2001
SP - 294
EP - 308
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax assessments
KW - Third party
KW - Notices
KW - Burden of proof
KW - Tax court decisions -- 117 TC 294
KW - Internal Revenue Code -- Section 7602
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Francisco and Angela Aguirre, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212098429
AB - In the Aguirre v. Commr. case, the petitioners filed returns for 1992-1994. The IRS examined those returns, and the petitioners signed a Form 4549, Income Tax Examination Changes, in which they waived the right to contest their tax liability in the Tax Court and consented to the immediate assessment and collection of tax for 1992-1994. The IRS issued a notice of intent to levy with respect to the taxes due for 1992-1994. The petitioners requested a hearing pursuant to Section 6330(b), solely to dispute the amount of their tax liabilities. The Tax Court held that the petitioners may not contest their underlying tax liability for tax years 1992-1994 because, by signing Form 4549, they consented to the immediate assessment and collection of tax for those years.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Dec 1-Dec 31,
PY - 2001
DA - Dec 1-Dec 31, 2001
SP - 324
EP - 328
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax assessments
KW - Tax collections
KW - Waivers
KW - Tax court decisions -- 117 TC 324
KW - Internal Revenue Code -- Section 6330(b)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212098429?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Francisco+and+Angela+Aguirre%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-12-01&rft.volume=117&rft.issue=6&rft.spage=324&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Estate of Hon Hing Fung, deceased, Bernard Fung, executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098278
AB - In the Estate of Fung v. Commr. case, a nonresident alien for US tax purposes possessed at the time of his death interests in certain properties located in California. The alien's interests in 2 of these parcels were contained in his residuary estate. The alien's will provided for his surviving spouse to receive a 3/8 fractional interest in his residuary estate, with the remaining 5/8 going to his sons. In accordance with an agreement executed by the residuary beneficiaries, the 2 California properties were distributed to the alien's surviving spouse while the foreign residuary assets were distributed to his sons. The Tax Court held that the full value of the alien's interest in the encumbered residuary property, rather than the net equity value thereof, must be included in his gross estate. The estate has failed to establish its entitlement to a marital deduction in excess of that allowed by the IRS.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Dec 1-Dec 31,
PY - 2001
DA - Dec 1-Dec 31, 2001
SP - 247
EP - 263
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Nonresidents
KW - Aliens
KW - Estate assets
KW - Fractional interests
KW - Real estate
KW - Beneficiaries
KW - Marital deductions
KW - Tax court decisions -- 117 TC 247
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212098278?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Nicole Rose Corp., formerly Quintron Corporation, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096558
AB - In the Nicole Rose Corp. v. Commr. case, the petitioner offset $11 million in ordinary income from the sale of assets with claimed Section 162 business expense and net operating loss deductions arising from complicated tax-oriented maneuvers the petitioner used in order to produce $22 million in tax deductions through a series of prearranged, simultaneous transactions establishing and transferring interests in computer equipment leases and related trusts. The Tax Court determined that the petitioner was not entitled to the claimed deductions, since the transactions lacked business purpose and economic substance and were to be disregarded for federal income tax purposes. The petitioner was liable for the Section 6662(a) accuracy-related penalty.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Dec 1-Dec 31,
PY - 2001
DA - Dec 1-Dec 31, 2001
SP - 328
EP - 341
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Business expenses
KW - Tax deductions
KW - Business purpose doctrine
KW - Disposition of assets
KW - Net operating losses
KW - Equipment financing
KW - Tax court decisions -- 117 TC 328
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Patricia M. Mora, F.K.A. Patricia Rasberry, petitioner, and Lynn Rasberry, intervenor v. Commissioner of Internal Revenue, respondent
AN - 212096520
AB - In the Mora v. Commr. case, the husband invested in a tax shelter limited partnership that passed through substantial losses that were claimed on the joint federal income tax returns the husband and wife filed for 1985 and 1986 and disallowed by the IRS. After the husband and wife were divorced, the wife sought relief from joint and several liability. The Tax Court held that the wife was not entitled to relief under Section 6015(b). The wife had reason to know of the understatements by reason of the size of the losses in relation to the income of the husband and wife. The wife is entitled to relief under Section 6015(c). The items giving rise to the deficiencies were properly attributed to the husband's activities and partnership interest. The wife was not relieved of liability under Section 6015(c) to the extent that she received a tax benefit from the disallowed partnership losses claimed on the joint returns.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Dec 1-Dec 31,
PY - 2001
DA - Dec 1-Dec 31, 2001
SP - 279
EP - 294
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Innocent spouse tax relief
KW - Tax underpayment
KW - Losses
KW - Tax shelters
KW - Limited partnerships
KW - Tax court decisions -- 117 TC 279
KW - Internal Revenue Code -- Section 6015
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096520?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Patricia+M.+Mora%2C+F.K.A.+Patricia+Rasberry%2C+petitioner%2C+and+Lynn+Rasberry%2C+intervenor+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-12-01&rft.volume=117&rft.issue=6&rft.spage=279&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Ewens and Miller, Inc., petitioner v. Commissioner of Internal Revenue, repondent
AN - 212092773
AB - In the Ewens & Miller Inc. v. Commr. case, in 1992, the petitioner converted all its employees to independent contractors. The IRS issued a Notice of Determination Concerning Worker Classification Under Section 7436 determining that the workers who produced its product, delivered its product, and marketed its product were employees for purposes of federal employment tax. The Tax Court held that the workers who produced the product and marketed the product were employees of the petitioner pursuant to Section 3121(d)(2), because they were common law employees. The workers who delivered the product were employees of the petitioner pursuant to Section 3121(d)(3)(A), because they were statutory employees. The petitioner was not entitled to relief pursuant to Section 530 of the Revenue Act of 1978.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Dec 1-Dec 31,
PY - 2001
DA - Dec 1-Dec 31, 2001
SP - 263
EP - 278
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Payroll taxes
KW - Employees
KW - Classification
KW - Independent contractors
KW - Jurisdiction
KW - Tax court decisions -- 117 TC 263
KW - Internal Revenue Code -- Section 3121(d)
KW - Internal Revenue Code -- Section 7436(a)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212092773?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Ewens+and+Miller%2C+Inc.%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+repondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-12-01&rft.volume=117&rft.issue=6&rft.spage=263&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Paul A. Tanner, Sr. and Beverly N. Tanner, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212092677
AB - In the Tanner v. Commr. case, a corporation required the petitioner to sign a lockup agreement, which restricted the petitioner's sale of any of the corporation's stock. The agreement provided that, if the petitioner sold the stock within 2 years of its acquisition, he would be subject to Section 16(b) of the Securities Exchange Act of 1934. On July 9, 1993, the petitioner received a nonstatutory stock option, which he exercised on September 7, 1994. The Tax Court held that Section 83(c)(3) is inapplicable because the 6-month restricted period under Section 16(b) of the Securities Exchange Act of 1934 commenced on the date of grant of the option and expired on the date of exercise. For purposes of Section 83(c)(3), the 6-month period cannot be extended. Upon the exercise of his option, the petitioner realized income in the amount of the difference between the fair market value of the shares received and the amount paid as the exercise price. The assessment of a deficiency was not barred by the statute of limitations because there was a substantial omission of income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Dec 1-Dec 31,
PY - 2001
DA - Dec 1-Dec 31, 2001
SP - 237
EP - 247
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Stock options
KW - Acquisitions & mergers
KW - Stock transfers
KW - Taxable income
KW - SEC 34
KW - Statutes of limitations
KW - Tax court decisions -- 117 TC 237
KW - Internal Revenue Code -- Section 83(c)(3)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212092677?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Paul+A.+Tanner%2C+Sr.+and+Beverly+N.+Tanner%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-12-01&rft.volume=117&rft.issue=6&rft.spage=237&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212092599
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Dec 1-Dec 31,
PY - 2001
DA - Dec 1-Dec 31, 2001
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212092599?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-12-01&rft.volume=117&rft.issue=6&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2001
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - David J. and Jo Dena Johnson, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212110619
AB - In the Johnson v. Commr. case, the petitioners filed returns for 1994, 1995, and 1996 in which they reported their wages as income. The petitioners later filed amended returns for those years in which they reported no income and contended that wages are not taxable. The IRS assessed the frivolous return penalty imposed by Section 6702 for those years. After offering the petitioners an opportunity to attend a prelevy hearing, the IRS issued a notice of determination under Sections 6320 and/or 6330. The petitioners contend that the IRS' determination is invalid because the IRS failed to comply with the hearing requirement provided by Section 6330(b)(1). The Tax Court held that it lacked jurisdiction to review the IRS' lien and levy determination to proceed with collection of the frivolous return penalty. In a case in which it lacks jurisdiction to review a lien and levy determination, the court will no longer decide whether the hearing requirement was met.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Nov 1-Nov 30,
PY - 2001
DA - Nov 1-Nov 30, 2001
SP - 204
EP - 220
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 117 TC 204
KW - Internal Revenue Code -- Section 6702
KW - Internal Revenue Code -- Section 6320
KW - Internal Revenue Code -- Section 6330
KW - Amended tax returns
KW - Fines & penalties
KW - Tax collections
KW - Jurisdiction
KW - Tax liens
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212110619?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=David+J.+and+Jo+Dena+Johnson%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-11-01&rft.volume=117&rft.issue=5&rft.spage=204&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Joseph D. and Wanda S. Lunsford, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212100240
AB - In the Lunsford v. Commr. case, the IRS issued a notice of intent to levy and the petitioners requested a hearing before an IRS Appeals officer pursuant to Section 6330. In their request, the petitioners questioned whether there was a valid summary record of the assessment of the taxes in issue. The Tax Court held that it has jurisdiction under Section 6330(d)(1)(A), based on a valid notice of determination and a timely filed petition. In determining the validity of the notice of determination for jurisdictional purposes, the Tax Court did not look behind the notice to see whether the petitioners were afford an appropriate IRS Appeals hearing. The notice of determination sent to the petitioners was valid on its face, and the Tax Court has jurisdiction to review the determination. The Tax Court overruled Meyer v. Commr. to the extent it requires the court to look behind the notice of determination to see whether a proper hearing opportunity was given in order to decide whether the notice was valid.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Nov 1-Nov 30,
PY - 2001
DA - Nov 1-Nov 30, 2001
SP - 159
EP - 183
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 117 TC 159
KW - Internal Revenue Code -- Section 6330
KW - Jurisdiction
KW - Tax assessments
KW - Appeals
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Joseph+D.+and+Wanda+S.+Lunsford%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-11-01&rft.volume=117&rft.issue=5&rft.spage=159&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212097137
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Nov 1-Nov 30,
PY - 2001
DA - Nov 1-Nov 30, 2001
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097137?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-11-01&rft.volume=117&rft.issue=5&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 2001
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Veterinary Surgical Consultants, P.C, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212110733
AB - In the Veterinary Surgical Consultants P.C. v. Commr. case, the petitioner, an S corporation, distributed all of its net income to A, its sole shareholder and president. A performs substantial services for the petitioner. On his Forms 1040, A reported the petitioner's net income as nonpassive income from an S corporation. The IRS issued to the petitioner a notice of determination concerning worker classification under Section 7436, determining that A was an employee of the petitioner for purposes of federal employment tax. The Tax Court held that A is an employee of the petitioner for purposes of federal employment tax, because A is an officer who performs substantial services for the petitioner and receives remuneration for those services. The petitioner is not entitled to relief pursuant to Section 530 of the Revenue Act of 1978, because the petitioner did not have a reasonable basis for not treating A as an employee.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Oct 1-Oct 31,
PY - 2001
DA - Oct 1-Oct 31, 2001
SP - 141
EP - 152
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 117 TC 141
KW - Internal Revenue Code -- Section 7436
KW - S corporations
KW - Employees
KW - Classification
KW - Payroll taxes
KW - Corporate presidents
KW - Revenue Act 1978-US
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212110733?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Veterinary+Surgical+Consultants%2C+P.C%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-10-01&rft.volume=117&rft.issue=4&rft.spage=141&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - New York Football Giants, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212103083
AB - In the New York Football Giants Inc. v. Commr. case, the IRS sent the petitioner, an S corporation, a notice of deficiency in which the IRS determined that the petitioner was subject to the built-in gains tax under Section 1374 for payments the petitioner received in fiscal years 1996, 1997, and 1998. The IRS issued no notice of final S corporation administrative adjustment to the petitioner for fiscal years 1996 or 1997. The IRS contends that the notice of deficiency is invalid as to fiscal years 1996 and 1997 and prohibited by Sections 6225 and 6244 for those years because the built-in gains tax is subchapter S item that must be determined in a unified audit and litigation procedure for an S corporation. The Tax Court held that Temp. Reg. 301.6245-1T is valid. The built-in gains tax imposed under Section 1374 is a subchapter S item that must be determined in a unified audit and litigation procedure for an S corporation.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Oct 1-Oct 31,
PY - 2001
DA - Oct 1-Oct 31, 2001
SP - 152
EP - 159
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 117 TC 152
KW - Temporary tax regulations -- Temp. Reg. 301.6245-1T
KW - Internal Revenue Code -- Section 1374
KW - S corporations
KW - Built-in gains & losses
KW - Tax assessments
KW - Tax audits
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212102981
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Oct 1-Oct 31,
PY - 2001
DA - Oct 1-Oct 31, 2001
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2001
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Intermet Corporation & Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212100306
AB - In the Intermet Corp. & Subsidiaries v. Commr. case, in an amended 1992 consolidated corporation income tax return, the petitioner, an affiliated group of corporations using the accrual method of accounting, claimed consolidated net operating loss carryback to 1984 for Section 172(f)(1)(B) specified liability loss incurred by group members to pay state taxes and interest on federal and state taxes. The Court of Appeals remanded the case to the Tax Court to determine whether amounts that the petitioner paid to satisfy its state tax liabilities and interest on federal and state tax liabilities qualify as specified liability losses within the meaning of Section 172(f)(1)(B). The Tax Court held that the petitioner's state tax liabilities and interest on federal and state tax liabilities qualify as specified liability losses within the meaning of Section 172(f)(1)(B).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Oct 1-Oct 31,
PY - 2001
DA - Oct 1-Oct 31, 2001
SP - 133
EP - 141
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 117 TC 133
KW - Internal Revenue Code -- Section 172(f)(1)(B)
KW - Carryback
KW - State taxes
KW - Interest costs
KW - Corporate income tax
KW - Consolidated groups
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212103177
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Sep 1-Sep 30,
PY - 2001
DA - Sep 1-Sep 30, 2001
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212103177?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2001
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212092879
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Sep 1-Sep 30,
PY - 2001
DA - Sep 1-Sep 30, 2001
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2001
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Gary G. Boyd, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212073171
AB - In the Boyd v. Commr. case, the Tax Court held that the petitioner's request for a Section 6330 hearing suspended the applicable 10-year limitations period for collecting the petitioner's federal income taxes for taxable years 1989 and 1990, and the IRS is not time barred from collecting those taxes. The petitioner failed to show that he paid the subject tax liabilities for taxable years 1991, 1992, 1993, 1996, and 1997. The Tax Court denied the petitioner's request for a new trial.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Sep 1-Sep 30,
PY - 2001
DA - Sep 1-Sep 30, 2001
SP - 127
EP - 133
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 117 TC 127
KW - Internal Revenue Code -- Section 6330
KW - Statutes of limitations
KW - Income taxes
KW - Tax collections
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Gary+G.+Boyd%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-09-01&rft.volume=117&rft.issue=3&rft.spage=127&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Ervin Michael Sarrell, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212073089
AB - In the Sarrell v. Commr. case, on March 30, 2001, the IRS mailed to the petitioner a Notice of Determination Concerning Collection Actions Under Section 6320 and/or 6330 regarding the petitioner's tax liability for 1995. The notice of determination was mailed to the petitioner at an address in Israel. On May 7, the court received and filed a Petition for Lien or Levy Action. The petition arrived at the court in a properly addressed envelope bearing a postmark indicating that it was mailed from Israel. The IRS moved to dismiss the petition for lack of jurisdiction on the ground that the petition was not filed within the 30-day period. The Tax Court held that it lacked jurisdiction over the petition because it was not timely filed. The petitioner cannot rely on the so-called timely mailing/timely filing rule of Section 7502(a) because the rule does not apply to foreign postmarks.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Sep 1-Sep 30,
PY - 2001
DA - Sep 1-Sep 30, 2001
SP - 122
EP - 126
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 117 TC 122
KW - Internal Revenue Code -- Section 6320(c)
KW - Internal Revenue Code -- Section 6330(d)
KW - Internal Revenue Code -- Section 7502(a)
KW - Tax collections
KW - Notices
KW - Tax liens
KW - Jurisdiction
KW - Appeals
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Ervin+Michael+Sarrell%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-09-01&rft.volume=117&rft.issue=3&rft.spage=122&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Brian and Tina Nicklaus, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212073017
AB - In the Nicklaus v. Commr. case, the Tax Court held that Reg. 301.6203-1 does not require that one of the IRS' assessment officers sign and date Form 4340, Certificate of Assessments and Payments, in order to have a valid assessment of a taxpayer's liability. The Court held further that Forms 4340 that the IRS prepared with respect to the petitioners' respective tax liabilities for taxable years 1993 through 1996 indicate that the IRS properly assessed those liabilities. The IRS did not abuse its discretion in determining to proceed with collection of the petitioners' respective tax liabilities for taxable years 1993 through 1996.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Sep 1-Sep 30,
PY - 2001
DA - Sep 1-Sep 30, 2001
SP - 117
EP - 122
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 117 TC 117
KW - Tax returns -- Form 4340
KW - Tax liens
KW - Signatures
KW - Tax assessments
KW - Tax collections
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Haas & Associates Accountancy Corporation, petitioner v. Commissioner of Internal Revenue, respondent / Michael A Haas and Angela M. Haas, petitioners v. Commissioner of Internal...
AN - 212110797
AB - In the Haas & Associates Accountancy Corp. v. Commr. case, the Tax Court held that evidence excluded at trial may be considered by the court in ruling under Section 7430 on a motion for litigation costs. The court held further that a qualified offer made under Section 7430(c)(4)(E) and (g) does not satisfy the requirement under Section 7430(b)(1) that in order to qualify for an award of litigation costs a taxpayer is required to exhaust available administrative remedies. Under the facts of the cases, the petitioners did not exhaust their administrative remedies and are not eligible for an award of litigation costs under Section 7430.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Aug 1-Aug 31,
PY - 2001
DA - Aug 1-Aug 31, 2001
SP - 48
EP - 63
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 117 TC 48
KW - Internal Revenue Code -- Section 7430
KW - Legal fees
KW - Closely held corporations
KW - Income taxes
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Haas+%26amp%3B+Associates+Accountancy+Corporation%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent+%2F+Michael+A+Haas+and+Angela+M.+Haas%2C+petitioners+v.+Commissioner+of+Internal...&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-08-01&rft.volume=117&rft.issue=2&rft.spage=48&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Gary D. and Lindy H. Combrink, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212100481
AB - In the Combrink v. Commr. case, the petitioner owned 100% of the stock in 2 corporations, C and L. During 1995 and 1996, C made a series of remittances totaling $89,728.73, which were treated as loans from C to the petitioner, followed by subsequent loans from the petitioner to L. The petitioner also lent additional funds to L. Thereafter, in late 1996, promissory notes payable by L to the petitioner in the amount of $252,481.03 were converted into a single promissory note of $77,481.03 and additional paid-in capital of $175,000. In December 1996, the petitioner transferred his shares in L to C in exchange for release from the $174,133.20 liability he had previously incurred to C. The Tax Court held that, to the extent of $12,247.70, the transfer of L stock to C in exchange for debt release is excepted from redemption characterization pursuant to Section 304(b)(3)(B) and, under Sections 351 and 357, generates no gain or loss. To the extent of $161,855.50, the stock transfer is to be recast as a redemption and taxed as a dividend distribution.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Aug 1-Aug 31,
PY - 2001
DA - Aug 1-Aug 31, 2001
SP - 82
EP - 95
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 117 TC 82
KW - Internal Revenue Code -- Section 304(b)(3)(B)
KW - Loans
KW - Promissory notes
KW - Stock transfers
KW - Dividend distributions
KW - Stock redemptions
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212100401
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Aug 1-Aug 31,
PY - 2001
DA - Aug 1-Aug 31, 2001
SP - 4
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212100401?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-08-01&rft.volume=117&rft.issue=2&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2001
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Credits
AN - 212096730
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Aug 1-Aug 31,
PY - 2001
DA - Aug 1-Aug 31, 2001
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096730?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Credits&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-08-01&rft.volume=117&rft.issue=2&rft.spage=III&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2001
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Leonard Parker, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212092937
AB - In the Parker v. Commr. case, before the effective date of Sections 6320 and 6330, the IRS filed federal income tax liens against certain property owned by the petitioner. After the effective date, the IRS notified the petitioner under Section 6331 that the IRS intended to levy upon the property and offered to the petitioner the administrative hearing required by Section 6330. The IRS later issued to the petitioner a notice of determination as to the proposed levy, and the petitioner petitioned the court to review that determination. The Tax Court held that Section 6330(d) grants the court jurisdiction to review the IRS' determination. Section 6330 is effective for collection actions initiated after the effective date and, for purposes of that section, the IRS initiated the collection action against the petitioner when the IRS issued to the petitioner a notice under Section 6331, stating that the IRS intended to levy upon the petitioner's property.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Aug 1-Aug 31,
PY - 2001
DA - Aug 1-Aug 31, 2001
SP - 63
EP - 67
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 117 TC 63
KW - Internal Revenue Code -- Section 6330
KW - Internal Revenue Code -- Section 6331
KW - Tax liens
KW - Jurisdiction
KW - Tax collections
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=MARIANNE+HOPKINS%2C+PETITIONER+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+RESPONDENT&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2003-06-01&rft.volume=120&rft.issue=6&rft.spage=451&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Joseph D. Specking, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212073454
AB - In the Specking v. Commr. case, during the years in issue, the petitioners lived and worked on Johnston Island, a US insular possession. The petitioners claimed that , under Section 931, they can exclude from gross income the compensation they received for services they performed on that island. The Tax Court held that the petitioners may not exclude from their gross income under Section 931 the compensation they earned on Johnston Island because that island is not a specified possession as defined in Section 931(c). Alternatively, the petitioners claim that, under Section 911 and Reg. 1.931-1(b)(2), they can exclude from gross income up to $70,000 of the compensation they earned on Johnston Island. The Tax Court held that the petitioners may not exclude from gross income under Section 911 the compensation they earned on Johnston Island during the years in issue because Johnston Island is not a foreign country within the meaning of Section 911.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Aug 1-Aug 31,
PY - 2001
DA - Aug 1-Aug 31, 2001
SP - 95
EP - 116
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 117 TC 95
KW - Internal Revenue Code -- Section 931
KW - Internal Revenue Code -- Section 911
KW - Compensation
KW - Taxable income
KW - Foreign source income
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Textron Inc. and Subsidiary Companies, petitioner v. Commissioner of Internal Revenue, repondent
AN - 212073268
AB - In the Textron Inc. and Subsidiary Cos. v. Commr. case, a domestic corporation acquired substantially all of the stock a foreign corporation. The FTC contemporaneously filed a complaint in US District Court seeking to join the petitioner's acquisition and control of the foreign corporation pending resolution of potential restraint of trade issues. Pursuant to the court's order, the petitioner transferred its foreign company stock to a voting trust pending the FTC's consideration of the issues. The trust had an independent trustee who held and voted the stock without influence by the petitioner. The Tax Court held that Section 951(a) does not include the foreign company's subpart F income in the petitioner's income because the petitioner did not own the foreign company shares after the transfer. Section 951(a) includes the foreign company's subpart F income in the trust's income which, under Sections 671 and 677(a), must be recognized by the petitioner.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Aug 1-Aug 31,
PY - 2001
DA - Aug 1-Aug 31, 2001
SP - 67
EP - 82
CY - Washington
PB - Superintendent of Documents
VL - 117
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 117 TC 67
KW - Internal Revenue Code -- Section 951(a)
KW - Acquisitions & mergers
KW - Stock transfers
KW - Trusts
KW - Foreign source income
KW - Taxable income
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212110899
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Jun 1-Jun 30,
PY - 2001
DA - Jun 1-Jun 30, 2001
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2001
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - D.G. Smalley and Nell R. Smalley, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096897
AB - In the Smalley v. Commr. case, in 1994, the petitioner husband (H) entered into a deferred exchange whereby he relinquished 2-year timber cutting rights to his land and in return received in 1995 fee simple interests in 3 parcels of real estate. The transferee's obligation to transfer replacement property to H was secured by cash held in a qualified escrow account as defined in Reg. 1.1031(k)-1(g)(3). The Tax Court held that at the beginning of the exchange period, H had a bona fide intent to enter into a deferred exchange off like-kind property within the meaning of Reg. 1.1031(k)-1(j)(2)(iv). H was not in actual or constructive receipt of property in 1994, and under the installment sale rules of Section 453, the petitioners are not required to recognize income from the deferred exchange in 1994.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Jun 1-Jun 30,
PY - 2001
DA - Jun 1-Jun 30, 2001
SP - 450
EP - 465
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Like kind exchange
KW - Timber
KW - Constructive receipt
KW - Installment sales
KW - Tax court decisions -- 116 TC 450
KW - Tax regulations -- Reg. 1.1031(k)
KW - Internal Revenue Code -- Section 453
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Earl G. Higbee and Lesley A. Higbee, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096821
AB - In the Higbee v. Commr. case, at trial, the petitioners claimed additional deductions on account of a casualty loss, charitable contributions, unreimbursed employee expenses, and Schedule C and E expenses that were neither claimed by the petitioners on their tax returns nor raised in the notice of deficiency. The Tax Court held that because the petitioners failed to introduce credible evidence, the petitioners failed to meet the requirements of Section 7491(a), as amended, so as to place the burden of proof on the IRS for the factual issues relating to the deductions in issue. The Tax Court further held, to meet the burden of production pursuant to Section 7491(c), as amended, the IRS must come forward with sufficient evidence indicating that it is appropriate to impose a penalty, addition to tax, or additional amount. The Tax Court further held the IRS met the burden of production with regard to the addition to tax and accuracy-related penalty.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Jun 1-Jun 30,
PY - 2001
DA - Jun 1-Jun 30, 2001
SP - 438
EP - 450
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 438
KW - Burden of proof
KW - Tax deductions
KW - Tax controversies
KW - Evidence
KW - Internal Revenue Code -- Section 7491
KW - Fines & penalties
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Chrysler Corporation, F.K.A. Chrysler Holding Corporation, as successor by merger to Chrysler Motors Corporation and its consolidated subsidiaries, petitioner v. Commissioner of...
AN - 212073627
AB - In the Chrysler Corp. v. Commr. case, the petitioner's 1980, 1981, and 1982 Federal income tax returns claimed deductions for foreign tax liabilities which had accrued during those years. On July 24, 1995, the petitioner amended those returns to elect foreign tax credits in lieu of the deductions and amended its 1985 return to claim a refund from a carryover of the foreign taxes to 1985. The IRS disallowed the claim, determining in relevant part that the petitioner's change of the deductions to credits was untimely under Section 901(a). The Tax Court held that the petitioner's election to credit the foreign taxes was untimely under Section 901(a). The period specified therein commenced on the due dates of the returns for 1980, 1981, and 1982, the years for which the petitioner elected the foreign tax credit.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Jun 1-Jun 30,
PY - 2001
DA - Jun 1-Jun 30, 2001
SP - 465
EP - 471
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 465
KW - Tax elections
KW - Foreign tax credits
KW - Tax deductions
KW - Internal Revenue Code -- Section 901(a)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - David J. Lychuk and Mary K. Lychuk, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212110966
AB - In the Lychuk v. Commr. case, the Tax Court held that the salaries and benefits are capital expenditures. The company's payment of these items was directly related to its anticipated acquisition of assets with expected useful lives exceeding one year. The court also held overhead expenses may be deducted currently under Section 162(a). Section 165(a) allows the company to deduct the potion of the capitalized salaries and benefits that was attributable to installment contracts which it never acquired. The company may deduct those amounts for the respective years in which it ascertained that it would not acquire the related contracts. The company must capitalize all of the offering expenditures. The company's payment of these expenditures was anticipated to provide it with significant future benefits. Section 165(a) allows the company to deduct in 1994 the portion of the capitalized offering expenditures that was attributable to the abandoned offering.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///May 1-May 31,
PY - 2001
DA - May 1-May 31, 2001
SP - 374
EP - 437
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 374
KW - Internal Revenue Code -- Section 162(a)
KW - Internal Revenue Code -- Section 165(a)
KW - Capital expenditures
KW - Wages & salaries
KW - Professional fees
KW - Commissions
KW - Capitalization
KW - Asset acquisitions
KW - Tax deductions
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Frontier Chevrolet Co., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212103246
AB - In the Frontier Chevrolet Co. v. Commr. case, the petitioner entered into a stock sale agreement in which the petitioner redeemed 75% of its outstanding stock from C in exchange for monetary consideration. The petitioner also entered into a competition agreement in which it agreed to make monthly payments to C and S for a period of 5 years so long as C and S agreed not to compete with the petitioner. The petitioner argued that it is permitted to amortize the noncompetition agreement payments over 60 months, the life of the agreement. The Tax Court held that Section 197 requires that a covenant not to compete entered into in connection with a direct or indirect acquisition of an interest in a trade or business be amortized over 15 years. The noncompetition agreement was entered into in connection with the petitioner's redemption of its stock, which was an acquisition of an interest in a trade or business. The petitioner must amortize the noncompetition agreement payments over 15 years.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///May 1-May 31,
PY - 2001
DA - May 1-May 31, 2001
SP - 289
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 289
KW - Internal Revenue Code -- Section 197
KW - Noncompetition agreements
KW - Stock redemptions
KW - Amortization
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Gary D. and Lindy H. Combrink, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212098718
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///May 1-May 31,
PY - 2001
DA - May 1-May 31, 2001
SP - 296
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212098718?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2001
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212098644
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///May 1-May 31,
PY - 2001
DA - May 1-May 31, 2001
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2001
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Estate of Edward Wenner, deceased, Merlyn Wenner Ruddell, Kate Wenner Eisner and Jann S. Wenner, co-executors, and Dallas Clark, F.K.A. Dorothy E. Wenner, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212096936
AB - In the Estate of Wenner v. Commr. case, the petitioners petitioned the Tax Court for a review of the IRS' determination not to abate interest under Section 6404. In the petition, one of the petitioners raised a claim for relief from joint liability on a joint return pursuant to Section 6015. The IRS moved to strike the Section 6015 claim, asserting the Tax Court lacked jurisdiction to determine such a claim in a Section 6404 proceeding. The Tax Court held that the petitioner's Section 6015 claim is an affirmative defense in the matter properly before the Court. In such circumstances, the Tax Court requires no additional statutory jurisdiction to address and decide the petitioner's claim for Section 6015 relief.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///May 1-May 31,
PY - 2001
DA - May 1-May 31, 2001
SP - 284
EP - 289
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 284
KW - Internal Revenue Code -- Section 6404
KW - Internal Revenue Code -- Section 6015
KW - Interest
KW - Tax abatement
KW - Joint tax returns
KW - Innocent spouse tax relief
KW - Jurisdiction
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Medchem (P.R.), Inc., petitioner v. Commissioner of Internal Revenue, respondent / Medchem Products Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212093009
AB - In the Medchem (P.R.) Inc. v. Commr. case, the company's subsidiary claimed on its 1992 federal income tax return that it was entitled to a $1,993,264 Puerto Rico and possession tax credit under Section 936(a). The petitioners argued that the subsidiary met the active conduct of a trade or business within a US possession requirement of Section 936(a)(2)(B) by virtue of: 1. a company's activities in Puerto Rico, 2. the fact that this company manufactured Avitene using the subsidiary's raw materials and equipment, 3. the fact that the subsidiary continued to own the raw materials from the time that it received them until the time that it sold them in their manufactured form as Avitene, and 4. the fact that the subsidiary paid the parent company and the other company for the cost of their labor connected to the Avitene manufacturing process. The Tax Court held that the subsidiary did not actively conduct a trade or business in Puerto Rico as required by Section 935(a)(2)(B). The subsidiary did not participate regularly, continually, extensively, and actively in the management and operation of a profit-motivated activity in that possession.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///May 1-May 31,
PY - 2001
DA - May 1-May 31, 2001
SP - 308
EP - 356
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 308
KW - Internal Revenue Code -- Section 936(a)(2)(B)
KW - Foreign source income
KW - Foreign tax credits
KW - Foreign subsidiaries
KW - Business purpose doctrine
KW - United States
KW - US
KW - Puerto Rico
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US; Puerto Rico
ER -
TY - JOUR
T1 - James A. Rochelle, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212073766
AB - In the Rochelle v. Commr. case, the IRS mailed to the petitioner a notice of deficiency which failed to provide a date in the section entitled Last Day to File a Petition With the US Tax Court. Although the petitioner received the notice within several days of its mailing, the petitioner did not file his petition with the Tax Court until 56 days after expiration of the 90-day period prescribed by Section 6213(a). The Tax Court held that the IRS' failure to provide the petition date in accordance with Section 3463(a) of the IRS Restructuring and Reform Act of 1998 does not render the notice of deficiency invalid. The petitioner's petition is not rendered timely by the operation of the last sentence of Section 6213(a).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///May 1-May 31,
PY - 2001
DA - May 1-May 31, 2001
SP - 356
EP - 373
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 356
KW - Internal Revenue Code -- Section 6213(a)
KW - Petitions
KW - Tax controversies
KW - Deadlines
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212073766?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=James+A.+Rochelle%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-05-01&rft.volume=116&rft.issue=5&rft.spage=356&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Michael G. Culver and Christine M. Culver, petitioners v. Comissioner of Internal Revenue, respondent
AN - 212103351
AB - In the Culver v. Commr. case, in 1994-1995, the husband and wife petitioners signed and filed joint income tax returns prepared by the wife that did not report the wife's embezzlement income. The husband claimed relief from joint and several liability under the Section 6015(c)(3)(C) separate liability election. The IRS contended the husband failed to meet the lack of actual knowledge requirement. The Tax Court determined that Section 6015(c)(3)(C) shifted the burden to the IRS to prove by preponderance of evidence the husband's actual knowledge of the item giving rise to the tax deficiency, not merely what a reasonable person would know. The Court held that the husband qualified for relief under Section 6015(c) with respect to the funds embezzled by the wife, since the IRS failed to satisfy the burden of proof.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Apr 1-Apr 30,
PY - 2001
DA - Apr 1-Apr 30, 2001
SP - 189
EP - 198
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 189
KW - Burden of proof
KW - Innocent spouse tax relief
KW - Embezzlement
KW - Internal Revenue Code -- Section 6015(c)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Metrocorp, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212100833
AB - In the Metrocorp Inc. v. Commr. case, in taxable years ending October 31, 1993-1995, the petitioner bank holding company X deducted on consolidated income tax returns required exit and entrance fees subsidiary bank Y paid to the FDIC in which Y acquired assets and deposit liabilities of failed savings institution Z. The IRS contended the fees were nondeductible capital expenses, arguing Y had obtained significant future benefits through conversion transactions in the form of lower future costs for compliance and insurance premiums by insuring its entire liability for deposits through a single fund instead of 2. The Tax Court determined that Y's payments of fees produced no significant long-term benefit that required capitalization of either fee, and the fees were currently deductible.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Apr 1-Apr 30,
PY - 2001
DA - Apr 1-Apr 30, 2001
SP - 211
EP - 255
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 211
KW - Tax deductions
KW - Bank holding companies
KW - Consolidated tax returns
KW - Corporate income tax
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Michael Vetrano and Patricia Vetrano, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212100736
AB - In the Vetrano v. Commr. case, the Tax Court denied the wife's request to withdraw, without prejudice, the issue of her qualification for relief under subsections (b) and (c) of Section 6015. Section 6015(g)(2) prescribes the res judicata effect that a final decision in this case will have with respect to a later election by the wife under Section 6015, and precludes granting the wife's request to withdraw her elections without prejudice. The Court further held that the wife did not qualify for relief under subsection (b) of Section 6015, nor did she show that she met the requirements of Section 6015(c)(3)(A)(i) in order to be entitled to elect relief under Section 6015(c).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Apr 1-Apr 30,
PY - 2001
DA - Apr 1-Apr 30, 2001
SP - 272
EP - 284
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 272
KW - Internal Revenue Code -- Section 6015
KW - Innocent spouse tax relief
KW - Joint tax returns
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=unknown&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Michael+Vetrano+and+Patricia+Vetrano%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-04-01&rft.volume=116&rft.issue=4&rft.spage=272&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Kathy A. King, petitioner and Curtis T. Freeman, intervenor v. Commissioner of Internal Revenue, respondent
AN - 212097404
AB - In the King v. Commr. case, the Tax Court held that the taxpayer knew that the cattle-raising business was not profitable but hoped and expected it would become profitable at some point and, consequently, believed that her former husband had a similar expectation. Since the IRS failed to prove that the taxpayer knew her former spouse lacked the primary objective of making a profit with his business activity, she was entitled to innocent spouse relief under Section 6015(c).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Apr 1-Apr 30,
PY - 2001
DA - Apr 1-Apr 30, 2001
SP - 198
EP - 206
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 198
KW - Joint tax returns
KW - Innocent spouse tax relief
KW - Business purpose doctrine
KW - Internal Revenue Code -- Section 6015(c)
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=unknown&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Kathy+A.+King%2C+petitioner+and+Curtis+T.+Freeman%2C+intervenor+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-04-01&rft.volume=116&rft.issue=4&rft.spage=198&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Dudley and Dorothy Moorhous, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212093369
AB - In the Moorhous v. Commr. case, the Tax Court held that the IRS' decision to conduct a so-called equivalent hearing did not result in a waiver by the IRS of the time restrictions imposed upon the petitioner-husband (P-H)for requesting an Appeals Office hearing pursuant to Section 6330. The Court further held, insofar as the petition filed purported to be a petition for review filed by the P-H, the Court lacked jurisdiction on the ground that the IRS did not issue a determination letter to P-H pursuant to Section 6330 due to the P-H's failure to file a timely request for an Appeals Office hearing under Section 6330(a)(2) and (3)(B) and (b). The Court further held that the IRS was not barred from issuing separate notices of intent to levy to P-H and petitioner-wife despite the fact that they may have filed joint returns for the years in issue. The term "person" as used in Section 6330 does not require the IRS to treat a husband and wife who filed a joint return for a particular year as a single unit.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Apr 1-Apr 30,
PY - 2001
DA - Apr 1-Apr 30, 2001
SP - 263
EP - 272
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Internal Revenue Code -- Section 6330
KW - Tax court decisions -- 116 TC 263
KW - Jurisdiction
KW - Tax collections
KW - Joint tax returns
KW - Income taxes
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=unknown&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Dudley+and+Dorothy+Moorhous%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-04-01&rft.volume=116&rft.issue=4&rft.spage=263&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212093302
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Apr 1-Apr 30,
PY - 2001
DA - Apr 1-Apr 30, 2001
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093302?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-04-01&rft.volume=116&rft.issue=4&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2001
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Kenneth L. Nordtvedt, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212103601
AB - In the Nordtvedt v. Commr. case, the petitioner adjusted the basis in his retirement annuity by an inflation factor, to take account of inflation between the date of his contributions to the retirement plan and the annuity starting date, for purposes of calculating the amount of his pension annuity subject to federal income tax. The petitioner further adjusted the basis in his retirement annuity to account for expected inflation over his actuarial life for purposes of calculating the amount of his pension annuity subject to federal income tax. The Tax Court held that the petitioner may not adjust the basis in his retirement annuity to account for inflation for purposes of calculating the amount of his pension annuity subject to federal income tax.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Mar 1-Mar 31,
PY - 2001
DA - Mar 1-Mar 31, 2001
SP - 165
EP - 172
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 165
KW - Annuities
KW - Retirement plans
KW - Income taxes
KW - Inflation
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Kenneth+L.+Nordtvedt%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-03-01&rft.volume=116&rft.issue=3&rft.spage=165&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212097451
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Mar 1-Mar 31,
PY - 2001
DA - Mar 1-Mar 31, 2001
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097451?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Credits&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-03-01&rft.volume=116&rft.issue=3&rft.spage=III&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2001
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - David C. Hutchinson, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212093433
AB - In the Hutchinson v. Commr. case, the Tax Court held that, under the alternative cost method of Rev. Proc. 92-29, a real estate developer may allocate to its bases in lots sold $3,707,662 in estimated construction costs relating to common improvements. The court also held that $5,861,595 in estimated future-period interest expense relating to common improvements does not qualify under the alternative cost method for allocation to the developer's bases in lots sold.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Mar 1-Mar 31,
PY - 2001
DA - Mar 1-Mar 31, 2001
SP - 172
EP - 189
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 172
KW - Revenue procedures & rulings -- Rev. Proc. 92-29
KW - Developers
KW - Cost accounting
KW - Cost allocation methods
KW - Interest costs
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=David+C.+Hutchinson%2C+et+al.%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-03-01&rft.volume=116&rft.issue=3&rft.spage=172&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Estate of W.W. Jones II, deceased, A.C. Jones IV, independent executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212074129
AB - In the Estate of Jones v. Commr. case, the decedent transferred by gift an 83.08% limited partnership interest in a family limited partnership to his son and a 16.915% limited partnership interest in another family limited partnership to each of his daughters. The Tax Court held that the transfers of property to the partnerships were not taxable gifts. Section 2704(b) does not apply to this transaction. The court also held that the value of the decedent's gift to his was 83.08% of the value of the underlying assets of the family limited partnership, reduced by a lack-of-marketability discount. The value of the decedent's gift to each of his daughters was 16.915% of the value of the underlying assets of the family limited partnership, reduced by secondary market and lack-of-marketability discounts. The gifts of limited partnership interests are not subject to additional lack-of-marketability discounts for built-in capital gains.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Mar 1-Mar 31,
PY - 2001
DA - Mar 1-Mar 31, 2001
SP - 121
EP - 142
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 121
KW - Internal Revenue Code -- Section 2704(b)
KW - Family partnerships
KW - Limited partnerships
KW - Valuation
KW - Property transfers
KW - Distribution of partnership interests
KW - Gifts
KW - Discounts
KW - Built-in gains & losses
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212074129?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+W.W.+Jones+II%2C+deceased%2C+A.C.+Jones+IV%2C+independent+executor%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-03-01&rft.volume=116&rft.issue=3&rft.spage=121&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Estate of Paul C. Gribauskas, deceased, Roy L. Gribauskas and Carol Beauparlant, co-executors, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212074000
AB - In the Estate of Gribauskas v. Commr. case, in late 1992, the decedent and his former spouse won a Connecticut LOTTO prize payable in 20 annual installments. At the time of his death in 1994, the decedent was entitled to receive 18 further annual payments of $395,182.67 each. The Tax Court held that the lottery payments must be included in the decedent's gross estate and valued for estate tax purposes through application of the actuarial tables prescribed under Section 7520.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Mar 1-Mar 31,
PY - 2001
DA - Mar 1-Mar 31, 2001
SP - 142
EP - 172
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 142
KW - Internal Revenue Code -- Section 7520
KW - Lotteries
KW - Estate assets
KW - Estate taxes
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Paul+C.+Gribauskas%2C+deceased%2C+Roy+L.+Gribauskas+and+Carol+Beauparlant%2C+co-executors%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-03-01&rft.volume=116&rft.issue=3&rft.spage=142&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212073875
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Mar 1-Mar 31,
PY - 2001
DA - Mar 1-Mar 31, 2001
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2001
N1 - Last updated - 2014-06-28
ER -
TY - BOOK
T1 - Report to Congress on the optimal utilization of judicial resources
AN - 59923722; 2003-0700060
AB - Describes actions related to automation/technology, court security/facilities, judges/court staff, probation and pretrial services, defender services, libraries/lawbooks, education/training, financial management, court review/better practices, and statistical reporting; fiscal years 2000-01.
JF - United States Courts, February 2001.
Y1 - 2001/02//
PY - 2001
DA - February 2001
PB - United States Courts
KW - Courts -- United States
KW - Administration of justice -- Economic aspects
KW - United States -- Judiciary
KW - Cost effectiveness -- United States
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L2 - http://www.uscourts.gov/optimal2001.pdf
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Courts
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Federal judicial pay erosion: a report on the need for reform
AN - 59859483; 2003-0700940
AB - Topics include: the failed history of federal pay-setting mechanisms, the inadequacy of and real decline in judicial salaries, the demands of the judiciary's increased workload, the debilitating impact of the erosion of judicial pay, and reform initiatives; US. Published in cooperation with the American Bar Association and the Federal Bar Association.
JF - United States Courts, February 2001.
AU - Cardman, Denise
AU - Moyer, Bruce
Y1 - 2001/02//
PY - 2001
DA - February 2001
PB - United States Courts
KW - Wages and salaries -- Judges
KW - United States -- Judiciary
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L2 - http://www.uscourts.gov/judicialpay.pdf
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Courts
N1 - Document feature - chart(s), table(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212103653
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Feb 1-Feb 28,
PY - 2001
DA - Feb 1-Feb 28, 2001
SP - 3
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2001
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Shirley L. Johnson, petitioner v. Commissioner of Internal Revenue, respondent / NJSJ Asset Management Trust, Shirley L. Johnson, trustee, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098836
AB - In the Johnson v. Commr. case, the primary issue in the consolidated cases for 1996 was whether the income reported by the trust was taxable to the petitioner as an individual or as a trustee on alternative grounds of lack of economic substance, assignment of income, or grantor trust principle. After failure of informal discovery efforts and only partial compliance by the petitioner with court orders for discovery, the Commissioner moved to dismiss the cases for lack of prosecution and to impose sanctions. The Tax Court determined that the petitions were to be dismissed for lack of prosecution and attorney's fees were to be awarded under Section 6673(a)(2) against the petitioner's counsel, who multiplied the proceedings unreasonably and vexatiously.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Feb 1-Feb 28,
PY - 2001
DA - Feb 1-Feb 28, 2001
SP - 111
EP - 121
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 111
KW - Internal Revenue Code -- Section 6673(a)(2)
KW - Fines & penalties
KW - Legal fees
KW - Grantor trusts
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Shirley+L.+Johnson%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent+%2F+NJSJ+Asset+Management+Trust%2C+Shirley+L.+Johnson%2C+trustee%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-02-01&rft.volume=116&rft.issue=2&rft.spage=111&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - FPL Group, Inc. and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097050
AB - In the FPL Group Inc. and Subsidiaries v. Commr. case, on consolidated income tax returns for 1988-1992, the petitioner claimed on attached Form 4136 credit against the income tax for federal excise taxes paid on fuels. In the 2nd amended petition, the petitioner claimed the Commissioner erred by not allowing additional fuel tax credits for vehicles that were not highway use vehicles. The Commissioner argued that the petitioner was making a 2nd claim that was barred under the so-called one-claim rule of Section 6427(i)(1). The Tax Court held that the petitioner was not barred by the one-claim rule from obtaining fuel tax credits under Section 34(a)(3), since Section 6427(k)(3) excepted Section 34 credits from limitations.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Feb 1-Feb 28,
PY - 2001
DA - Feb 1-Feb 28, 2001
SP - 73
EP - 79
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 73
KW - Internal Revenue Code -- Section 34
KW - Internal Revenue Code -- Section 6427
KW - Consolidated tax returns
KW - Tax credits
KW - Gasoline taxes
KW - Excise taxes
KW - Income taxes
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097050?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=FPL+Group%2C+Inc.+and+subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-02-01&rft.volume=116&rft.issue=2&rft.spage=73&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - U.R. Neely, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212093623
AB - In the Neely v. Commr. case, the petitioner contended that the IRS is barred from assessing additional employment taxes because the notice of determination concerning worker classification was issued after the expiration of the general 3-year period of limitations under Section 6501(a). The IRS contended that the period of limitations on assessment is indefinitely extended pursuant to Section 6501(c)(1) by reason of the petitioner's fraud in the filing of various employment tax returns. The Tax Court held that elements of fraud in the employment tax context are the same as those in the income, estate, and gift tax contexts. The petitioner did not commit fraud for purposes of Section 6501(c)(1). Accordingly, the IRS was barred by the statute of limitations from assessing additional employment taxes for the taxable periods in issue.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Feb 1-Feb 28,
PY - 2001
DA - Feb 1-Feb 28, 2001
SP - 79
EP - 87
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 79
KW - Internal Revenue Code -- Section 6501
KW - Payroll taxes
KW - Employees
KW - Classification
KW - Fraud
KW - Statutes of limitations
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Roderick E. Carlson and Jeanette S. Carlson, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212074282
AB - In the Carlson v. Commr. case, the petitioners purchased a fishing vessel. They financed that purchase by borrowing money from a bank. The petitioners became delinquent in making payments to the bank on the loan, and the bank foreclosed on the vessel, sold it as part of that foreclosure, used the proceeds from that sale to reduce the outstanding principal balance of the loan, and discharged the remaining balance of the loan. The petitioners excluded the discharge of indebtedness from their gross income because they determined they were insolvent. The parties agree that if certain assets may not be excluded in making that calculation, the petitioners were not insolvent within the meaning of Section 108(d)(3). The Tax Court held that the word "asset" as used in Section 108(d)(3) includes assets exempt from the claims of creditors under applicable state law. The petitioners were liable for the accuracy-related penalty under Section 6662(a).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Feb 1-Feb 28,
PY - 2001
DA - Feb 1-Feb 28, 2001
SP - 87
EP - 110
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 87
KW - Internal Revenue Code -- Section 108
KW - Discharge of debt
KW - Insolvency
KW - Taxable income
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Roderick+E.+Carlson+and+Jeanette+S.+Carlson%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-02-01&rft.volume=116&rft.issue=2&rft.spage=87&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212074232
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Feb 1-Feb 28,
PY - 2001
DA - Feb 1-Feb 28, 2001
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212074232?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Credits&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-02-01&rft.volume=116&rft.issue=2&rft.spage=III&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 2001
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Addictions and the Self: A Self-Enhancement Model for Drug Treatment in the Criminal Justice System
AN - 61494904; 200200204
AB - This paper describes an experimental, strengths-based program for the treatment of substance-abusing offenders under criminal justice supervision in the US Probation Department. The program is based upon new physiological evidence that links addictions to the experience of hope, & consistent research that identifies self-efficacy, futurity, & self-esteem as crucial elements in recovery. Rooted in concepts taken from Jungian & Maslowian ideas of the Self, the program uses techniques gleaned from Neurolinguistic Programming (NLP) & Ericksonian hypnosis to provide a continuing sense of self & the possibility of positive, self-actualizing futures. This article explores the theoretical background of the program, specific tools employed, program results, & suggestions for further research. 42 References. Adapted from the source document.
JF - Journal of Social Work Practice in the Addictions
AU - Gray, Richard M
AD - United States Probation Dept, Eastern District New York, Brooklyn richard_gray@ce2.uscourts.gov
Y1 - 2001///0,
PY - 2001
DA - 0, 2001
SP - 75
EP - 91
VL - 1
IS - 2
SN - 1533-256X, 1533-256X
KW - Probation
KW - Substance Abuse
KW - Treatment Programs
KW - Offenders
KW - Self Concept
KW - Self Actualization
KW - article
KW - 6129: addiction
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Asocialservices&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=Journal+of+Social+Work+Practice+in+the+Addictions&rft.atitle=Addictions+and+the+Self%3A+A+Self-Enhancement+Model+for+Drug+Treatment+in+the+Criminal+Justice+System&rft.au=Gray%2C+Richard+M&rft.aulast=Gray&rft.aufirst=Richard&rft.date=2001-01-01&rft.volume=1&rft.issue=2&rft.spage=75&rft.isbn=&rft.btitle=&rft.title=Journal+of+Social+Work+Practice+in+the+Addictions&rft.issn=1533256X&rft_id=info:doi/
LA - English
DB - Social Services Abstracts
N1 - Date revised - 2007-05-01
N1 - Last updated - 2016-09-28
N1 - SubjectsTermNotLitGenreText - Substance Abuse; Treatment Programs; Self Concept; Probation; Self Actualization; Offenders
ER -
TY - BOOK
T1 - The federal court system in the United States: an introduction for judges and judicial administrators in other countries
AN - 59924392; 2003-0612570
AB - Describes the judicial system, its organization and administration, and its relationship to the legislative and executive branches of the government. Also available in French, Russian, Serbian, and Turkish.
JF - United States Courts, 2001.
Y1 - 2001///0,
PY - 2001
DA - 0, 2001
PB - United States Courts
KW - Courts -- United States
KW - Administration of justice -- United States
KW - United States -- Judiciary
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59924392?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=2001-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=The+federal+court+system+in+the+United+States%3A+an+introduction+for+judges+and+judicial+administrators+in+other+countries&rft.title=The+federal+court+system+in+the+United+States%3A+an+introduction+for+judges+and+judicial+administrators+in+other+countries&rft.issn=&rft_id=info:doi/
L2 - http://www.uscourts.gov/library/internationalbook-fedcts2.pdf
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Courts
N1 - Document feature - bibl(s), map(s), table(s)
N1 - SuppNotes - 2d ed.
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Decisions on the U.S. Courts of Appeals
AN - 38227691; 2288157
JF - Decisions on the U.S. Courts of Appeals
AU - Kuersten, Ashlyn K
AU - Songer, Donald R
Y1 - 2001
PY - 2001
DA - 2001
SP - 332
EP - xvi, 332
PB - Garland Publishing
SN - 0815335725
KW - Political Science
KW - Court of appeal
KW - Courts
KW - Judicial process
KW - Appeals
KW - U.S.A.
KW - Judgement
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/38227691?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Kuersten%2C+Ashlyn+K%3BSonger%2C+Donald+R&rft.aulast=Kuersten&rft.aufirst=Ashlyn&rft.date=2001-01-01&rft.volume=&rft.issue=&rft.spage=xvi&rft.isbn=0815335725&rft.btitle=Decisions+on+the+U.S.+Courts+of+Appeals&rft.title=Decisions+on+the+U.S.+Courts+of+Appeals&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - SuppNotes - Includes bibliographical references (p. 265-286) and index
N1 - Last updated - 2013-09-16
ER -
TY - JOUR
T1 - American Air Liquide, Inc. and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212111129
AB - In the American Air Liquide Inc. and Subsidiaries v. Commr. case, the petitioner is the parent of a consolidated group that includes L. The petitioner's ultimate parent is L'Air, a French corporation. L'Air pays royalties to the petitioner and L under license agreements for intellectual property owned by the petitioner and L and used by L'Air outside the US. The petitioner treated the royalty income as Section 904(d)(1)(I) general limitation income. The IRS determined the royalty income is Section 904(d)(1)(A) passive income for the purpose of calculating the petitioner's foreign tax credit. The Tax Court held that the royalty income is passive income for the purpose of calculating the petitioner's foreign tax credit. Neither alone nor in combination did the reserved paragraph in Reg. 1.904-5(i)(3) or written statements of Treasury officials constitute an exception to Section 904(d) entitling the petitioner to characterize the royalty income as general limitation income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Jan 1-Jan 31,
PY - 2001
DA - Jan 1-Jan 31, 2001
SP - 23
EP - 31
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 23
KW - Internal Revenue Code -- Section 904(d)(1)
KW - Tax regulations -- Reg. 1.904-5(i)(3)
KW - Royalties
KW - Foreign tax credits
KW - Taxable income
KW - Passive activity
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=American+Air+Liquide%2C+Inc.+and+subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-01-01&rft.volume=116&rft.issue=1&rft.spage=23&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212111071
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Jan 1-Jan 31,
PY - 2001
DA - Jan 1-Jan 31, 2001
SP - 4
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2001
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Colorado Gas Compression, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212100902
AB - In the Colorado Gas Compression Inc. v. Commr. case, the petitioner became an S corporation in 1988, a C corporation in 1989, and an S corporation in 1994. In 1994, 1995, and 1996, the petitioner sold assets which had accrued gain prior to the 1994 conversion from C to S corporation status. The IRS determined income tax deficiencies under Section 1374 for the petitioner's 1994-1996 years attributable to the petitioner's failure to recognize built-in gain. The Tax Court held that the transition rule of the Tax Reform Act of 1986, relating to a corporation which, pursuant to its most recent election, became an S corporation before 1989, is not applicable to the petitioner's 1994, 1995, and 1996 taxable years.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Jan 1-Jan 31,
PY - 2001
DA - Jan 1-Jan 31, 2001
SP - 1
EP - 5
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 1
KW - Internal Revenue Code -- Section 1374
KW - S corporations
KW - Organizational change
KW - C corporations
KW - Tax Reform Act 1986-US
KW - Corporate income tax
KW - Disposition of assets
KW - Built-in gains & losses
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212100902?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Ridge L. Harlan and Marjory C. Harlan, petitioners v. Commissioner of Internal Revenue, respondent / Theodore S. Ockels and Rosemarie G. Ockels, petitioners v...
AN - 212099043
AB - In the Harlan v. Commr. case, the petitioners are partners in partnerships. Some of the first-tier partnerships are partners in other partnerships. The IRS maintains that the 6-year period of limitations under Section 6501(e)(1)(A) applies to notices of deficiency sent in 1992 with respect to the petitioners' 1985 tax year. In determining the applicability of Section 6501(e)(1)(A), the IRS includes in the petitioners' gross income stated in the return the petitioners' distributive shares of the gross incomes of the first-tier partnerships, but does not take account of the first-tier partnerships' distributive shares of the gross incomes of the 2nd-tier partnerships. The petitioners contend to the contrary. The Tax Court held that, in determining the amount of gross income stated in the return for the petitioners, the 2nd-tier partnerships' information returns are treated as adjuncts to, and parts of, the first-tier partnerships' information returns, which in turn are treated as adjuncts to, and parts of, the petitioners' tax returns.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Jan 1-Jan 31,
PY - 2001
DA - Jan 1-Jan 31, 2001
SP - 31
EP - 59
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 31
KW - Internal Revenue Code -- Section 6501(e)(1)(A)
KW - Partnerships
KW - Statutes of limitations
KW - Taxable income
KW - Information returns
KW - Tax returns
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Ridge+L.+Harlan+and+Marjory+C.+Harlan%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent+%2F+Theodore+S.+Ockels+and+Rosemarie+G.+Ockels%2C+petitioners+v...&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-01-01&rft.volume=116&rft.issue=1&rft.spage=31&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Dennis and Dorinda J. Jelle, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098967
AB - In the Jelle v. Commr. case, the petitioners are the owners of agricultural property which, prior to the transactions at issue, was subject to outstanding mortgages held by the Farmers Home Administration (FmHA). After the petitioners became unable to meet payment obligations under these mortgages, the petitioners and FmHA negotiated an alternative arrangement. Pursuant thereto, the petitioners in 1996 paid to FmHA the $92,057 net recovery value of their property, FmHA in that year wrote off the remaining loan balance of $177,772, and the petitioners entered into a net recovery buyout recapture agreement to repay to FmHA amounts written off in the event that they disposed of the land within a 10-year period. The Tax Court held that the petitioners are required to recognize income in 1996 under Section 61(a)(12) on account of a $177,772 discharge of indebtedness in that year. The petitioners must report as income 85% of amounts they received in the form of Social Security benefits, in accordance with Section 86(a). The petitioners are liable for the Section 6662(a) accuracy-related penalty on grounds of a substantial understatement of income tax.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Jan 1-Jan 31,
PY - 2001
DA - Jan 1-Jan 31, 2001
SP - 63
EP - 73
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 63
KW - Internal Revenue Code -- Section 61(a)(12)
KW - Internal Revenue Code -- Section 86(a)
KW - Internal Revenue Code -- Section 6662(a)
KW - Discharge of debt
KW - Mortgages
KW - Income taxes
KW - Social security
KW - Fines & penalties
KW - Tax underpayment
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212098967?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Aron B. Katz and Phyllis A. Katz, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212097526
AB - In the Katz v. Commr. case, P-H, a calendar year taxpayer, owned interests in several calendar year partnerships. P-H filed a bankruptcy petition on July 5, 1990. P-H included the portions of his distributive shares attributable to the period prior to his bankruptcy filing on his separately filed 1990 income tax return. The remainder of those distributive shares were reported by P-H's bankruptcy estate. The Tax Court held that the manner in which the distributive share of a partner in bankruptcy is allocated between the partner and the bankruptcy estate is not a partnership item under Section 6231(a)(3). Accordingly, such allocation need not be resolved in a partnership-level proceeding pursuant to the uniform audit and litigation procedures of Sections 6221-6234. Where a partner's bankruptcy estate retains beneficial ownership of a partnership interest as of the close of the partnership taxable year, the partner's distributive share for the entire partnership taxable year is reportable by the bankruptcy estate.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Jan 1-Jan 31,
PY - 2001
DA - Jan 1-Jan 31, 2001
SP - 5
EP - 22
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 5
KW - Internal Revenue Code -- Section 6231(a)(3)
KW - Bankruptcy claims
KW - Allocations
KW - Estate assets
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097526?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Aron+B.+Katz+and+Phyllis+A.+Katz%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2001-01-01&rft.volume=116&rft.issue=1&rft.spage=5&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212093707
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Jan 1-Jan 31,
PY - 2001
DA - Jan 1-Jan 31, 2001
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093707?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2001
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Eugene M. Landry, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212074429
AB - In the Landry v. Commr. case, the petitioner's federal income tax returns for 1989 through 1997 were filed consistently late. Each return reflected an overpayment, which the petitioner elected to apply to a subsequent year's liability. The Tax Court held that it has jurisdiction because the underlying tax liability relates to federal income tax, regardless of whether a deficiency was determined. Overpayments first claimed on returns filed more than 3 years late are barred, and the IRS may proceed with collection of balances due as determined in a Notice of Determination Concerning Collection Actions.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2001///Jan 1-Jan 31,
PY - 2001
DA - Jan 1-Jan 31, 2001
SP - 60
EP - 63
CY - Washington
PB - Superintendent of Documents
VL - 116
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 116 TC 60
KW - Jurisdiction
KW - Tax returns
KW - Tax overpayment
KW - Income taxes
KW - Tax collections
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=MED+JAMES%2C+INC.%2C+petitioner+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2003-09-01&rft.volume=121&rft.issue=3&rft.spage=147&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2001
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Audrey J. Walton, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212109861
AB - In the Walton v. Commr. case, the petitioner established and funded with corporate stock 2 substantially identical grantor retained annuity trusts (GRAT). Each GRAT had a 2-year term during which the petitioner retained the right to receive an annuity. In the event that the petitioner died prior to expiration of the 2-year term, the remaining scheduled annuity payments were to be made to her estate. The balance of the trust property would then be paid to the remainder beneficiaries. The Tax Court held that, for purposes of determining the value under Section 2702 of the gift effected upon creation of each GRAT, the petitioner's retained qualified interest is to be valued as an annuity for a specified term of years, rather than as an annuity for the shorter of a term certain or the period ending upon the petitioner's death. Reg. 25.2702-3(e) is an invalid interpretation of Section 2702.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Dec 1-Dec 31,
PY - 2000
DA - Dec 1-Dec 31, 2000
SP - 589
EP - 604
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 589
KW - Tax regulations -- Reg. 25.2702-3(e)
KW - Internal Revenue Code -- Section 2702
KW - Grantor retained annuity trusts
KW - Valuation
KW - Gift taxes
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Audrey+J.+Walton%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-12-01&rft.volume=115&rft.issue=6&rft.spage=589&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - FPL Group, Inc. & subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212109738
AB - In the FPL Group Inc. and Subsidiaries v. Commr. case, F, a regulated electric utility, is a wholly owned subsidiary of P. F is required to follow prescribed regulatory rules for regulatory accounting and financial reporting purposes. In preparing its consolidated tax returns for the years in issue, P characterized F's expenditures by using the same characterization that F used for regulatory accounting and financial reporting purposes. In an amended petition, P sought to recharacterize as repair expenses, expenditures which it had characterized as capital expenditures for tax purposes. The Tax Court held that P's method of accounting for tax reporting purposes was to characterize the expenditures in issue consistently with the method that F used for regulatory accounting and financial reporting purposes. By seeking to alter the method which it used to characterize expenditures, P is attempting to change its method of accounting. P has failed to obtain the consent of the Secretary to change its method of accounting under Section 446(e); therefore, P is not entitled to the claimed expense deductions.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Dec 1-Dec 31,
PY - 2000
DA - Dec 1-Dec 31, 2000
SP - 554
EP - 576
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 554
KW - Internal Revenue Code -- Section 446(e)
KW - Electric utilities
KW - Regulated industries
KW - Accounting changes
KW - Business expenses
KW - Tax deductions
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Terry Hiram Pierson, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212099068
AB - In the Pierson v. Commr. case, the IRS issued a notice of deficiency to the petitioner for the taxable year 1988, but the petitioner did not file a petition for redetermination with the Tax Court. The IRS subsequently issued a notice of intent to levy. The petitioner requested and received an administrative review of the proposed collection action. The Tax Court held that the petitioner's petition for review of the IRS' administrative determination to proceed with collection fails to state a claim upon which relief can be granted. The Tax Court may, in a lien or levy action, either upon the Commissioner's motion or sua sponte, require a taxpayer to pay to the US a penalty not in excess of $25,000 whenever it appears that such action has been instituted or maintained by a taxpayer primarily for delay or that the taxpayer's position in such action is frivolous or groundless.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Dec 1-Dec 31,
PY - 2000
DA - Dec 1-Dec 31, 2000
SP - 576
EP - 582
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 576
KW - Tax collections
KW - Fines & penalties
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212099068?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Terry+Hiram+Pierson%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-12-01&rft.volume=115&rft.issue=6&rft.spage=576&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - The Nis Family Trust, Frank Ni, trustee, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212095891
AB - In the Nis Family Trust v. Commr. case, the Tax Court held that, with respect to the deficiencies in tax determined by the respondent, judgment will be entered on the pleadings. Section 7491 does not add to the movant's burden for judgment on the pleadings with respect to such deficiencies in tax. With respect to the Section 6662 accuracy-related penalties, partial summary judgment will be granted for the IRS. In each case, the petitioner will be required to pay penalties on account of instituting and maintaining the proceedings primarily for delay and taking frivolous and groundless positions. The petitioners' attorney will be required to pay personally $10,643.75 for the IRS' excess attorney's fees reasonably incurred by the IRS on account of the attorney's bad faith course of conduct in which she unreasonably and vexatiously multiplied the proceedings.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Dec 1-Dec 31,
PY - 2000
DA - Dec 1-Dec 31, 2000
SP - 523
EP - 554
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 523
KW - Internal Revenue Code -- Section 7491
KW - Internal Revenue Code -- Section 6662
KW - Fines & penalties
KW - Legal fees
KW - Tax underpayment
KW - Summary judgment
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=The+Nis+Family+Trust%2C+Frank+Ni%2C+trustee%2C+et+al.%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-12-01&rft.volume=115&rft.issue=6&rft.spage=523&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212095722
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Dec 1-Dec 31,
PY - 2000
DA - Dec 1-Dec 31, 2000
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2000
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Clifford W. Miller, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091171
AB - In the Miller v. Commr. case, the Tax Court held that Section 6015 has no application to, and does not govern, the request of the petitioner's former spouse for relief from joint and several liability under Section 6013(e), and the administrative proceedings conducted by the IRS that ultimately resulted in the IRS' granting that relief to her prior to July 22, 1998. The petitioner did not have the right to be notified of or to participate in the administrative proceedings relating to the request of the petitioner's former spouse for relief from joint and several liability under former Section 6013(e). The petitioner lacks standing to challenge the respondent's determination to grant the petitioner's former spouse relief from joint and several liability. The IRS did not abuse its discretion with respect to any of the determinations in the notice of determination concerning collection action under Section 6320 and/or Section 6330.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Dec 1-Dec 31,
PY - 2000
DA - Dec 1-Dec 31, 2000
SP - 582
EP - 589
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 582
KW - Internal Revenue Code -- Section 6015
KW - Internal Revenue Code -- Section 6013(e)
KW - Innocent spouse tax relief
KW - Tax collections
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - James W. and Laura L. Keith, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212071633
AB - In the Keith v. Commr. case, prior to and during the years in issue, GIA, a proprietorship owned by the petitioner's wife, sold residential real property by means of contracts for deed. The petitioners reported the gain attributable to the contracts for deed in the year in which full payment was received and title transferred. Only interest payments were included in income for tax purposes until such time. GIA also depreciated the subject properties during the term of each contract. The Tax Court held that each contract for deed effected a completed sale for tax purposes in the year of execution, and income attributable to such disposition must be recognized and reported for that taxable year. The net operating loss carryovers claimed by the petitioners must be adjusted to take into account income which should have been reported in years preceding those at issue, for contracts entered during such prior periods.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Dec 1-Dec 31,
PY - 2000
DA - Dec 1-Dec 31, 2000
SP - 605
EP - 621
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 605
KW - Real estate sales
KW - Deeds
KW - Gain recognition
KW - Taxable income
KW - Net operating losses
KW - Carryover
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Sherwin-Williams Company Employee Health Plan Trust, Key Trust Ccompany of Ohio, trustee, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212101684
AB - In the Sherwin-Williams Co. v. Commr. case, a tax-exempt voluntary employees' beneficiary association set aside for each year at issue a certain amount of investment income to provide for the payment of reasonable costs of administration directly connected with providing for the payment of health care benefits. The Tax Court held that, in determining for each year at issue the unrelated business taxable income (UBIT) of the trust under Section 512(a)(3)(A), the amount of investment income at issue is subject to the limitation prescribed by Section 512(a)(3)(E)(i). In calculating for each year at issue the limitation, the amount of assets that the trust set aside to provide for the payment of health care benefits, including reasonable costs of administration directly connected with providing for the payment of such benefits, is not to be reduced by the amount of the reserve for post-retirement benefits. Because of the limitation prescribed by Section 512(a)(3)(E)(i), in determining for each year at issue the UBTI of the trust, the amount of investment income at issue may not be excluded as exempt function income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Nov 1-Nov 30,
PY - 2000
DA - Nov 1-Nov 30, 2000
SP - 440
EP - 457
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 440
KW - Internal Revenue Code -- Section 512(a)(3)
KW - VEBA
KW - Unrelated business income tax
KW - Investment income
KW - Health insurance
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Union Carbide foreign sales corporation, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212099140
AB - In the Union Carbide Foreign Sales Corp. v. Commr. case, the petitioner leased an asset, and the terms of the lease become onerous or burdensome. The petitioner chose to acquire the asset and sought to allocate and bifurcate the asset acquisition cost into 2 portions. The petitioner asserted that one portion should represent the value of the leased asset without considering the value of the existing lease. The petitioner further asserted that the remaining portion should be allowed as a business deduction for terminating a burdensome lease. The IRS contended that Section 167(c)(2) requires that the acquisition cost must be allocated solely to the acquired tangible capital asset. The Tax Court interpreted Section 167(c)(2) to prohibit allocation of any portion of the asset acquisition cost to a deduction for the petitioner's termination of a burdensome lease.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Nov 1-Nov 30,
PY - 2000
DA - Nov 1-Nov 30, 2000
SP - 423
EP - 440
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 423
KW - Internal Revenue Code -- Section 167(c)(2)
KW - Leases
KW - Asset acquisitions
KW - Tax deductions
KW - Cost allocation
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Ina F. Knight, petitioner v. Commissioner of Internal Revenue, respondent / Herbert D. Knight, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096043
AB - In the Knight v. Commr. case, on December 28, 1994, the petitioners established a trust of which P-H was trustee, a family limited partnership of which the management trust was the general partner, and trusts for the benefit of each of the petitioners' 2 adult children. The petitioners transferred 3 parcels of real property used by the petitioners and their children and some financial assets to the partnership. Each petitioner transferred a 22.3% interest in the partnership to each of their children's trusts. The parties stipulated that the steps to create the partnership satisfied all requirements under Texas law, and that the partnership has been a limited partnership under Texas law since it was created. The Tax Court recognized the partnership for federal gift tax purposes. The court held further that the value of each of the petitioners' gifts to their children's trusts in 1994 was $394,515 - 22.3% of the value of the real property and financial assets the petitioners transferred to the partnership, reduced by minority and lack of marketability discounts totaling 15%.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Nov 1-Nov 30,
PY - 2000
DA - Nov 1-Nov 30, 2000
SP - 506
EP - 523
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 506
KW - Family partnerships
KW - Limited partnerships
KW - Trusts
KW - Property transfers
KW - Gift taxes
KW - Valuation
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Estate of Albert Strangi, deceased, Rosalie Gulig, independent executrix, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091333
AB - In the Estate of Strangi v. Commr. case, the deceased formed a family limited partnership (SFLP) and transferred assets, including securities, real estate, insurance policies, annuities, and partnership interests, to SFLP in return for a 99% limited partnership interest. The Tax Court held that the partnership was valid under state law and will be recognized for estate tax purposes. Section 2703(a) does not apply to the partnership agreement. The transfer of assets to SFLP was not a taxable gift. The Tax Court accepted the IRS' expert's opinion as to valuation discounts.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Nov 1-Nov 30,
PY - 2000
DA - Nov 1-Nov 30, 2000
SP - 478
EP - 506
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 478
KW - Internal Revenue Code -- Section 2703(a)
KW - Family partnerships
KW - Limited partnerships
KW - Property transfers
KW - Estate taxes
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Donald DeCleene and Doris DeCleene, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212071794
AB - In the DeCleene v. Commr. case, in 1992, the petitioner purchased the unimproved L Drive property as replacement property. In September 1993, the petitioner and WLC, who wished to acquire M Street, agreed that M Street and unimproved L Drive were of equal value, $142,400. The petitioner quitclaimed title to L Drive to WLC for a deferred cash consideration of $142,400, to be paid at a 2nd closing. WLC agreed to build a building on L Drive to the petitioner's specifications and in December 1993 to reconvey L Drive to the petitioner, with the substantially completed building on it, in exchange for M Street. These transactions closed as agreed. The Tax Court held that the subject transactions were a sale of M Street to WLC for $142,400, as determined by the IRS, rather than a sale of unimproved L Street, followed by a reverse like-kind exchange of M Street for improved L Street under Section 1031(a), as reported by the petitioner. Because the petitioner never divested himself of beneficial ownership of L Street, the petitioner could not acquire improved L Street as replacement property in exchange for his relinquishment of M Street to WLC.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Nov 1-Nov 30,
PY - 2000
DA - Nov 1-Nov 30, 2000
SP - 457
EP - 477
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 457
KW - Internal Revenue Code -- Section 1031(a)
KW - Like kind exchange
KW - Real estate sales
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - William B. Meyer, petitioner v. Commissioner of Internal Revenue, respondent / Diane S. Meyer, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212071743
AB - In the Meyer v. Commr. case, the IRS issued final notices of intent to levy to the petitioners. The notices requested payment of frivolous return penalties imposed under Section 6702 for taxable years 1996 and 1997. The petitioners requested an Appeals Office hearing pursuant to Section 6330(b). On January 13, 2000, prior to conducting an Appeals Office hearing, the IRS issued determination letters to the petitioners stating that the IRS would proceed with collection. On February 23, 2000, the Tax Court received and filed petitions for review of the IRS' determination letters that the petitioners had mailed to the court. The IRS filed motions to dismiss the petitions for lack of jurisdiction. The Tax Court denied the IRS' motions to dismiss. The court held further that the cases would be dismissed on the ground that the determination letters were invalid.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Nov 1-Nov 30,
PY - 2000
DA - Nov 1-Nov 30, 2000
SP - 417
EP - 423
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 417
KW - Internal Revenue Code -- Section 6702
KW - Internal Revenue Code -- Section 6330
KW - Jurisdiction
KW - Tax collections
KW - Fines & penalties
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Estate of Algerine Allen Smith, deceased, James Allen Smith, executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212101774
AB - In the Estate of Algerine Allen Smith, deceased, James Allen Smith, Executor v. Commr. case, the petitioner appealed the Estate of Smith v. Commr. case on April 10, 1998, without posting bond, pursuant to Section 7485, to stay the assessment or collection of deficiency during pendency of appeal. On May 12, 1998, the IRS assessed estate tax deficiency plus interest and credited the estate for overpayment of income tax but administratively stayed the collection of the balance due during the pendency of appeal. On December 15, 1999, the Court of Appeals reversed, vacated, and remanded cause for further proceedings with respect to the estate tax deficiency but made no findings as to the correct date-of-death value of the claim against the estate for Section 2053(a)(3) deduction purposes and did not preclude the possibility that the correct amount of deficiency might be unchanged from the original Tax Court decision. The petitioner filed a motion under Section 7486 arguing that redetermination of the deficiency in the prior Tax Court decision had been reversed, vacated, and remanded. The Tax Court determined that the reversal and remand by the Court of Appeals had not disallowed the amount of deficiency redetermined in whole or in part for Section 7486 purposes and had not precluded the ultimate finding of value that could result in the same deficiency amount. The Court denied the petitioner's motion.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Oct 1-Oct 31,
PY - 2000
DA - Oct 1-Oct 31, 2000
SP - 342
EP - 349
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Internal Revenue Code -- Section 7485
KW - Internal Revenue Code -- Section 7486
KW - Internal Revenue Code -- Section 2053(a)(3)
KW - Tax court decisions -- 115 TC 342
KW - Estate taxes
KW - Tax collections
KW - Tax controversies
KW - Tax assessments
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=unknown&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Algerine+Allen+Smith%2C+deceased%2C+James+Allen+Smith%2C+executor%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-10-01&rft.volume=115&rft.issue=4&rft.spage=342&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - J.C. Shepherd, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212099257
AB - In the Shepherd v. Commr. case, the petitioner transferred fee interest in timberland subject to a long-term lease and stock in 3 banks to a newly formed general partnership of which the petitioner was a 50% owner and 2 persons were each 25% owners. The petitioner filed a gift tax return for 1991 reporting gifts of interests in the leased land and bank stock to his sons but no gift tax due thereon, since the unified maximum credit more than offset the gift tax as calculated by the petitioner on the value of leased land and bank stock. The IRS did not adjust the reported value of bank stock but determined the fair market value of the transferred 50% interest in the leased land without applying minority and marketability valuation discounts attributable to the sons' status in the partnership, which resulted in a gift tax deficiency. The Tax Court determined that the petitioner's transfers represented separate indirect gifts to the sons of 25% undivided interests in the leased land and bank stock, not gifts to the sons of minority interests in the family partnership or enhancements of the sons' existing partnership interests and fair market value of the gifts and appropriate discounts.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Oct 1-Oct 31,
PY - 2000
DA - Oct 1-Oct 31, 2000
SP - 376
EP - 417
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 376
KW - Property transfers
KW - Family partnerships
KW - Gift taxes
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Raymond P. Corkrey and Megan B. Flom-Corkrey, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212097380
AB - In the Corkrey v. Commr. case, the petitioner did not file a timely return for 1987 or 1988 and did not correspond with the IRS about a dispute before issuance of deficiency notices and did not provide necessary information to process returns until April 14, 1997. The IRS, who had relied on erroneous false information from the petitioner's employer (showing a $351 payment as $35,100), issued refund checks for 1987 and 1988 on May 30 and abated for reasonable cause additions to tax for late filing and negligence on June 2, 1997. The petitioner sought to recover under Section 7430 reasonable administrative costs associated with the 1997 preparation and correction of the petitioner's returns by an accountant and attorney. The Tax Court determined that the petitioner was not entitled to recover costs under Section 7430, since the IRS' position was substantially justified inasmuch as the petitioner was required to file returns and the IRS processed returns within a reasonable time after receiving all relevant information.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Oct 1-Oct 31,
PY - 2000
DA - Oct 1-Oct 31, 2000
SP - 366
EP - 376
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 366
KW - Internal Revenue Code -- Section 7430
KW - Tax returns
KW - Tax preparation
KW - Corrections
KW - Administrative expenses
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Coggin Automotive Corporation, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097248
AB - In the Coggin Automotive Corp. v. Commr. case, the petitioner elected S corporation status pursuant to a restructuring plan that created 6 new S corporations that were organized to become general partners in 6 limited partnerships to operate 6 automobile dealerships. Under the plan, each subsidiary exchanged assets and liabilities of its dealership for limited partnership interest, and the subsidiaries were then liquidated, with the petitioner then acquiring the former subsidiaries' limited partnership interests. Under Section 1363(d), the IRS determined the petitioner's S corporation election triggered inclusion of the affiliated group's LIFO reserves in the petitioner's income, maintaining that restructuring had no tax-independent purpose and alternatively that pro rata share of preelection reserves was attributable to the petitioner under the aggregate approach to partnerships. The Tax Court determined that the corporate restructuring was a genuine multiparty transaction with economic substance that was compelled by business realities and imbued with tax-independent considerations and was not shaped solely by tax-avoidance features. The Tax Court further ruled that the aggregate approach to partnerships, not the entity approach, better served the purposes of Section 1363(d), and the petitioner was consequently deemed to own a pro rata share of the partnerships' inventories and was required, upon election of S corporation status, to include $4,792,372 in gross income as its ratable share of LIFO recapture amount.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Oct 1-Oct 31,
PY - 2000
DA - Oct 1-Oct 31, 2000
SP - 349
EP - 366
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 349
KW - Internal Revenue Code -- Section 1363(d)
KW - LIFO
KW - S corporations
KW - Tax elections
KW - Limited partnerships
KW - Recapture rules
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Scott William Katz, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097164
AB - In the Katz v. Commr. case, the petitioner received a notice of deficiency for his 1990 tax year. After the petitioner petitioned the Court to redetermine the deficiency determination, the Curt entered a stipulated decision providing for a tax deficiency, additions to tax, and statutory interest. The IRS subsequently filed a lien, and the petitioner, in turn, requested an Appeals hearing from the IRS Appeals Office pursuant to Section 6320(b). The petitioner refused to appear at the Appeals hearing on the grounds that the location of the Appeals hearing was inconvenient to the petitioner and his witnesses. After an Appeals officer discussed the collection matter with the petitioner via telephone, the Appeals officer issued a notice of determination to the petitioner under Section 6330. The petitioner subsequently petitioned the Tax Court to review the Appeals officer's determination under Section 6330. The IRS moved for partial summary judgment with regard to the tax deficiency, additions to tax, and interest that are the subject of the IRS' collection activities. The Tax Court ruled that the petitioner received an adequate opportunity for an Appeals hearing pursuant to Section 6320(b). The Court further held that the petitioner's challenge to the merits of the IRS' assessment of the tax deficiency and additions to tax failed to state a claim on which relief could be granted and that the Appeals officer did not abuse his discretion in making the determination.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Oct 1-Oct 31,
PY - 2000
DA - Oct 1-Oct 31, 2000
SP - 329
EP - 342
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 329
KW - Internal Revenue Code -- Section 6320(b)
KW - Internal Revenue Code -- Section 6330
KW - Appeals
KW - Tax controversies
KW - Partnerships
KW - Bankruptcy claims
KW - Losses
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Henry Hermanus Van Es, pepitioner v. Commissioner of Internal Revenue, respondent
AN - 212096115
AB - In the Van Es v. Commr. case, the IRS issued a notice of intent to levy on February 4, 1999 for the petitioner's 1994 tax year, after collecting and applying $1,019 toward the petitioner's outstanding liability for Section 6702 frivolous return penalties and interest. The petitioner requested an Appeals hearing and contested all amounts listed in the levy notice. On December 17, 1999, the Appeals officer sent the IRS' notice of determination under Section 6330 regarding a collection action. The petitioner responded by filing an instant petition, contesting the merits of the IRS' assessment of collected and uncollected penalties and interest. The IRS moved to dismiss for lack of jurisdiction, contending the Tax Court lacked jurisdiction under Section 6703 to review assessments of Section 6702 frivolous return penalties. The Tax Court determined that : 1. the petitioner was not entitled to protections of Section 6330 for amounts collected before the effective date of the IRS Restructuring and Reform Act of 1998, and 2. the Court lacked jurisdiction to review the Appeals officer's determination that the levy should proceed on uncollected frivolous return penalties and related interest.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Oct 1-Oct 31,
PY - 2000
DA - Oct 1-Oct 31, 2000
SP - 324
EP - 329
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Internal Revenue Code -- Section 6702
KW - Internal Revenue Code -- Section 6330
KW - Tax collections
KW - Tax court decisions -- 115 TC 324
KW - Tax underpayment
KW - Fines & penalties
KW - Noncompliance
KW - Income taxes
KW - Jurisdiction
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Helen S. Healer, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091378
AB - In the Healer v. Commr. case, the petitioner failed to file timely a Federal income tax return for 1996. On April 28, 1999, the IRS timely mailed to the petitioner a notice of deficiency which included a substitute for the return prepared by the IRS pursuant to Section 6020(b)(1) for the tax year 1996. On July 16, 1999, the petitioner signed a return for 1996, which was received by the IRS on July 19, 1999. On August 4, 1999, after the petition was filed in this case, the petitioner signed an amended return for 1996. The parties agreed that, after taking into account the petitioner's prepayment credits, she overpaid her tax for 1996. It was the petitioner's position that Section 6512(b)(3)(B) requires the application of the 3-year look-back period in Section 6511(b)(2)(A), and that consequently she was entitled to a refund of her 1996 overpayment. The Tax Court held that neither the amendment of Section 6512(b)(3), nor its legislative history, effective for tax years that ended after August 5, 1997, permits the Court to deviate in this case from the holding in Commissioner v. Lundy. The Tax Court held that the petitioner was not entitled to a refund of her 1996 overpayment.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Oct 1-Oct 31,
PY - 2000
DA - Oct 1-Oct 31, 2000
SP - 316
EP - 324
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 316
KW - Internal Revenue Code -- Section 6020(b)(1)
KW - Internal Revenue Code -- Section 6511
KW - Internal Revenue Code -- Section 6512
KW - Income taxes
KW - Tax refunds
KW - Tax overpayment
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Tom I. Lincir and Diane C. Lincir, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212102009
AB - In the Lincir v. Commr. case, the petitioners are liable for deficiencies in and additions to their federal income tax liabilities for the taxable years 1978 through 1982, including interest at the increased rate prescribed under Section 6621(c) and the interest sensitive addition to tax under Section 6653(a)(2) for 1981 and 1982. The parties agree that the petitioners are entitled to refunds for overpayments for the taxable years 1984 and 1985 that would partially offset the deficiencies for the earlier years. The Tax Court held that it lacks jurisdiction in this deficiency proceeding to determine the impact, if any, of the so-called interest-netting rule under Section 6621(d) on the computation of the Section 6621(c) interest. Because the IRS has not computed the amount of statutory interest payable under Section 6601, the question of the impact of Section 6621(d), if any, on the computation of the addition to tax under Section 6653(a)(2) is not ripe for consideration.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Sep 1-Sep 30,
PY - 2000
DA - Sep 1-Sep 30, 2000
SP - 293
EP - 300
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 293
KW - Internal Revenue Code -- Section 6621
KW - Internal Revenue Code -- Section 6653(a)(2)
KW - Jurisdiction
KW - Interest costs
KW - Income taxes
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - U.R. Neely, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212101937
AB - In the Neely v. Commr. case, by notice of determination issued in 1998, the IRS determined that 3 individuals who performed services for the petitioner's sole proprietorship in 1992 were employees of the proprietorship during such year for employment tax purposes. The petitioner filed a petition under Section 7436, contesting the IRS' determination and further contending that the IRS' determination was barred by the expiration of the 3-year period of limitations on assessment under Section 6501(a). The IRS contends that the period of limitations remains open under Section 6501(c) on account of the petitioner's fraudulent conduct. The Tax Court held that, where the jurisdiction of the court has been properly invoked under Section 7436, the court possesses jurisdiction to decide whether the IRS' determination concerning worker classification is barred by the expiration of the period of limitations on assessment under Section 6501.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Sep 1-Sep 30,
PY - 2000
DA - Sep 1-Sep 30, 2000
SP - 287
EP - 293
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 287
KW - Internal Revenue Code -- Section 6501
KW - Internal Revenue Code -- Section 7436
KW - Employees
KW - Classification
KW - Payroll taxes
KW - Tax assessments
KW - Statutes of limitations
KW - Jurisdiction
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Douglas P. McLaulin Jr., et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212099559
AB - In the McLaulin v. Commr. case, the petitioner's S corporation, A, owned 50% of the stock of corporation B, a C corporation. B redeemed individual H's 50% stock interest in B for cash and real property. On the previous day, B had borrowed from A an amount exceeding the cash consideration and representing over 96% of the total consideration paid to H for his stock. On the same day as the redemption, A distributed its then 100% stock interest in B to the petitioners in a transaction intended to qualify as a tax-free spinoff under Section 355(a)(1) and (c)(1). The Tax Court held that, because A's distribution of the stock of B occurred less than 5 years after A acquired control of B in a transaction in which gain or loss was recognized, the distribution failed to satisfy the active business requirement of Section 355(a)(1)(C) and (b)(2)(D)(ii). The distribution resulted in gain to A under Section 311(b), taxable to the petitioners under Section 1366(a).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Sep 1-Sep 30,
PY - 2000
DA - Sep 1-Sep 30, 2000
SP - 255
EP - 269
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 255
KW - Internal Revenue Code -- Section 355
KW - Internal Revenue Code -- Section 311(b)
KW - Internal Revenue Code -- Section 1366(a)
KW - Stock transfers
KW - Stock redemptions
KW - Spinoffs
KW - Gain recognition
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Flahertys Arden Bowl, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212099480
AB - In the Flahertys Arden Bowl Inc. v. Commr. case, the petitioner failed to file excise tax returns for 1993 and 1994. A was beneficiary of 2 retirement plans maintained by his employer that were Section 401(a) trusts and tax exempt under Section 501(a). Under Section 4975, A was a fiduciary and the petitioner was a disqualified person, since A owned more than 50% of the petitioner. On the advice of experienced counsel, A directed the trustee of the plans to lend money to the petitioner, which paid interest and ultimately repaid the loans. The IRS determined that the loans were prohibited transactions under Section 4975(c)(1)(B) and that excise taxes were due. The Tax Court held that ERISA Section 404(c) did not modify the definition of fiduciary under Section 4975, and the petitioner was liable for the excise tax thereunder but not for Section 6651(a)(1) additions to tax for failing to file a timely excise tax return, since the petitioner's reliance, through A, on counsel established a reasonable cause for failing to file a return.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Sep 1-Sep 30,
PY - 2000
DA - Sep 1-Sep 30, 2000
SP - 269
EP - 279
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 269
KW - Internal Revenue Code -- Section 4975
KW - Prohibited transactions
KW - ERISA
KW - Beneficiaries
KW - Fiduciary liability
KW - Retirement plan loans
KW - Excise taxes
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Marin I. and Anita J. Johnson, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212099413
AB - In the Johnson v. Commr. case, the petitioner was a merchant seaman who captains a vessel that sails worldwide carrying equipment of the US military. The vessel sails infrequently in the general vicinity of the petitioner's residence, which also is not near the office of the petitioner's employer. The petitioner's employer furnishes him with lodging and meals without charge while he works on the vessel, but the petitioner pays for his other travel expenses. The petitioner reported his incidental travel expenses as miscellaneous itemized deductions for 1994 and 1996, ascertaining the amounts of those deductions by using the full federal per diem rates for meal and incidental expenses. The Tax Court held that the petitioner's tax home is the situs of his residence. The court held further that the petitioner's testimony, by itself, supports a finding that he paid incidental travel expenses while employed away from his tax home. The petitioner's use of the meal and incidental expense rates is limited to the portions thereof that are attributable to incidental expenses.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Sep 1-Sep 30,
PY - 2000
DA - Sep 1-Sep 30, 2000
SP - 210
EP - 228
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 210
KW - Travel & entertainment expenses
KW - Tax deductions
KW - Per diem allowances
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Microsoft Corporation, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097430
AB - In the Microsoft Corp. v. Commr. case, during 1990 and 1991, the petitioner engaged its wholly owned subsidiary, a foreign sales corporation, to act as its agent for the international sales of standardized mass-marketed computer software products and computer software masters. The standardized software products were copyrighted articles sold without a right to reproduce abroad. The software masters were licensed to related foreign subsidiaries and unrelated foreign equipment manufacturers with a right to reproduce abroad. In the notices of deficiency, the IRS allowed the deductions for the foreign sales corporation commissions attributable to the standardized software products but denied them with respect to the export of the software masters. The issue was whether the software masters constituted export property within the meaning of Section 927(a) and Temp. Reg. 1.927(a)-1T(f)(3). The Tax Court held that the temporary regulation is a reasonable and valid interpretation of Section 927(a)(2)(B). Computer software masters do not constitute Section 927(a) export property.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Sep 1-Sep 30,
PY - 2000
DA - Sep 1-Sep 30, 2000
SP - 228
EP - 255
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 228
KW - Internal Revenue Code -- Section 927(a)
KW - Temporary tax regulations -- Temp. Reg. 1.927(a)-1T(f)(3)
KW - Foreign Sales Corporations
KW - Software packages
KW - Tax deductions
KW - Commissions
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Churchhill Downs, Inc. and subsidiaries, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212095945
AB - In the Churchill Downs Inc. v. Commr. case, the petitioner conducts horse races, including the Kentucky Derby, at its facilities. The petitioner incurred entertainment expenses that were ordinary and necessary expenses under Section 162. The expenses at issue included the petitioner's cost of holding the Sport of Kings Gala, a brunch following the post position drawing for the Derby race, a week-long hospitality tent for the press, Kentucky Derby Winner's Party, the Breeders' Cup press-reception cocktail party and dinner, and the Breeders' Cup press breakfast. The petitioner deducted the full amount of expenses incurred in holding the events. The Tax Court held that the petitioner's claimed deductions are limited by Section 274(n)(1), as determined by the IRS. In incurring the expenses at issue, the petitioner neither provided goods and services to the general public nor received adequate and full consideration for the goods and services provided. Therefore, the petitioner's expenses are not excluded from the operation of Section 274(n)(1) by Section 274(n)(2) or (e)(7) or (8).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Sep 1-Sep 30,
PY - 2000
DA - Sep 1-Sep 30, 2000
SP - 279
EP - 287
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 279
KW - Internal Revenue Code -- Section 274(n)
KW - Internal Revenue Code -- Section 162
KW - Racetracks
KW - Travel & entertainment expenses
KW - Business expenses
KW - Tax deductions
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Archie L. and Louise B. Honbarrier, petitioners v. Commissioner of Internal Revenue, respondent / Honbarrier, Inc., formerly Central Transport Inc., successor to Colonial Motor Freight...
AN - 212091678
AB - In the Honbarrier v. Commr. case, H was the sole shareholder of P. P was engaged in the business of hauling packaged freight in trucks. On December 31, 1993, P was merged into C, a privately held trucking company that operated as a bulk carrier of chemicals. The Tax Court held that, in order for a merger to be a tax-free reorganization within the meaning of Section 368(a)(1)(A), there must be continuity of the business enterprise of the acquired corporation. Continuity of business enterprise requires that the acquiring corporation either continue the acquired corporation's historic business or use a significant portion of the acquired corporation's historic business assets in a business. C did not continue P's historic business or use a significant portion of P's historic business assets in a business. Therefore, C did not satisfy the continuity of business enterprise requirement for a tax-free reorganization. As a result, H must recognize gain equal to the excess of the fair market value of the property that he received for his P stock over his basis in his P stock
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Sep 1-Sep 30,
PY - 2000
DA - Sep 1-Sep 30, 2000
SP - 300
EP - 315
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 300
KW - Internal Revenue Code -- Section 368(a)(1)(A)
KW - Tax free reorganization
KW - Acquisitions & mergers
KW - Going concern assumption
KW - Gain recognition
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Kathy A. King, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212102110
AB - In the King v. Commr. case, the husband and wife divorced after filing a joint income tax return for 1993. The Commissioner issued separate notices determining identical deficiency. The wife filed a petition claiming only innocent spouse relief under Section 6013(e), and the husband did not file a petition. The Commissioner made assessments against the husband, which he did not contest. After repeal of Section 6013(e), the Commissioner contended that the wife was entitled to relief under Section 6015(b) and that the husband should be notified and given opportunity to intervene. The Tax Court held that, as a general principle, anytime a spouse who filed a joint return seeks Section 6015 relief from liability, the other spouse is entitled to notice and the right to intervene to challenge relief from liability. The husband was entitled to intervene to challenge the wife's entitlement to relief under Section 6015. The court reopened the record and scheduled a further trial on the sole issue of relief from joint liability.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Aug 1-Aug 31,
PY - 2000
DA - Aug 1-Aug 31, 2000
SP - 118
EP - 125
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 118
KW - Internal Revenue Code -- Section 6013(e)
KW - Internal Revenue Code -- Section 6015
KW - Innocent spouse tax relief
KW - Joint tax returns
KW - Tax underpayment
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Textron Inc. and subsidiary companies, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097553
AB - In the Textron Inc. and Subsidiary Companies v. Commr. case, A filed a consolidated return with its wholly owned subsidiary (PR) in 1997. During that year, A distributed a note to PR in redemption of PR's shares in A. In 1985, P acquired more than 80% of the stock of A, and thereupon A and PR became members of P's consolidated group. In 1987, A redeemed the note from PR. Later that year, PR liquidated into A. The Tax Court held that, under Reg. 1.1502-14(d)(2), P may not take a deduction in 1987 for the capital loss PR realized on the redemption of A's notes.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Aug 1-Aug 31,
PY - 2000
DA - Aug 1-Aug 31, 2000
SP - 104
EP - 114
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 104
KW - Tax regulations -- Reg. 1.1502-14(d)(2)
KW - Consolidated tax returns
KW - Stock redemptions
KW - Tax deductions
KW - Capital losses
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Kathryn Cheshire, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096291
AB - In the Cheshire v. Commr. case, the petitioner and her husband filed a joint 1992 federal income tax return on which a portion of retirement distribution proceeds the husband received and interest received from a joint bank account were omitted from gross income. Although the petitioner acknowledged that when she signed the joint return she had actual knowledge of the omitted retirement distribution proceeds, she posits that, relying on her husband's false statements, she had reason to believe that the omitted retirement distribution proceeds were not taxable and that she should be entitled to relief under Section 6015(b). The Tax Court held that the petitioner is not entitled to innocent spouse relief with respect to the omitted items of income. Knowledge of the item giving rise to a deficiency for purposes of Section 6015(c)(3)(C) does not mean knowledge of the tax consequences of the item or that the entry on the return is incorrect. The IRS' denial of equitable relief to the petitioner under Section 6015(f), as it relates to Section 6662(a), penalty applicable to the omitted retirement distribution proceeds, constitutes an abuse of its discretion.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Aug 1-Aug 31,
PY - 2000
DA - Aug 1-Aug 31, 2000
SP - 183
EP - 209
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 183
KW - Internal Revenue Code -- Section 6015
KW - Internal Revenue Code -- Section 6662(a)
KW - Innocent spouse tax relief
KW - Joint tax returns
KW - Tax underpayment
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Lenward C. Hood and Barbara P. Hood, petitioners v. Commissioner of Internal Revenue, respondent / Hood's Institutional Foods, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096214
AB - In the Hood v. Commr. case, Hood operated a sole proprietorship and later incorporated HIF, which assumed the business of the sole proprietorship. Hood was the sole shareholder and president and indispensible to the success of HIF. After HIF was incorporated, Hood was indicted and tried for criminal tax evasion and false declaration arising from the alleged failure to report income from the sole proprietorship. HIF paid legal fees for Hood's defense of the criminal charges. The Tax Court held that, because the payment of legal fees primarily benefited Hood, it is a constructive dividend to Hood and not deductible by HIF.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Aug 1-Aug 31,
PY - 2000
DA - Aug 1-Aug 31, 2000
SP - 172
EP - 183
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 172
KW - Constructive dividends
KW - Legal fees
KW - Tax deductions
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Estate of Judith U. Harrison, deceased, Richard J. Tejeda, executor, and estate of Kenneth R. Harrison, deceased, Richard J. Tejeda, executor, petitioners v. Commissioner of...
AN - 212092032
AB - In the Estate of Harrison v. Commr. case, a husband and wife boarded their private aircraft in July 1993 but never arrived at their destination. Subsequently, probate orders were entered presuming identical April 1, 1994, dates of death and finding it more probable than not that the aircraft crashed en route. The will of each spouse presumed survival by the other in circumstances where order of death was unknown and transferred a life estate to such surviving spouse. For estate tax purposes, the transferred life estates were valued on the basis of actuarial tables, and each estate took a credit for tax on prior transfers pursuant to Section 2013. The IRS disallowed these credits on the grounds that, under recognized valuation principles, the life estates were not to be valued by resort to actuarial tables but, rather, must be accorded no value. The Tax Court held that the reciprocal life estates at issue are not appropriately valued utilizing actuarial tables, must be deemed without value for estate tax purposes, and, therefore, will not support allowance of credits for tax on prior transfers under Section 2013.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Aug 1-Aug 31,
PY - 2000
DA - Aug 1-Aug 31, 2000
SP - 161
EP - 172
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 161
KW - Internal Revenue Code -- Section 2013
KW - Estate taxes
KW - Tax returns
KW - Valuation
KW - Tax credits
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Judith+U.+Harrison%2C+deceased%2C+Richard+J.+Tejeda%2C+executor%2C+and+estate+of+Kenneth+R.+Harrison%2C+deceased%2C+Richard+J.+Tejeda%2C+executor%2C+petitioners+v.+Commissioner+of...&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-08-01&rft.volume=115&rft.issue=2&rft.spage=161&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Estate of Glenn G. Forgey, deceased, Lyle A. Forgey, executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091948
AB - In the Estate of Forgey v. Commr. case, an estate tax return was delinquently filed on behalf of the decedent's estate. The IRS assessed the tax reported on the return and an addition to tax for late filing. The estate disputes the late filing addition to tax assessed by the IRS prior to the issuance of the notice of deficiency. The IRS contends that the Tax Court lacks jurisdiction over such addition to tax pursuant to Section 6665(b). The estate contends that the court has jurisdiction over a portion of the addition to tax under Section 6665(b)(1) given that the estate agreed to increases in the taxable estate through the deficiency procedures. The Tax Court held that it lacks jurisdiction over the late filing addition to tax assessed by the IRS prior to the issuance of the notice of deficiency, because such addition is not attributable to a deficiency as defined in Section 6211.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Aug 1-Aug 31,
PY - 2000
DA - Aug 1-Aug 31, 2000
SP - 142
EP - 148
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 142
KW - Internal Revenue Code -- Section 6651(b)
KW - Estate taxes
KW - Tax returns
KW - Late charges
KW - Jurisdiction
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Glenn+G.+Forgey%2C+deceased%2C+Lyle+A.+Forgey%2C+executor%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-08-01&rft.volume=115&rft.issue=2&rft.spage=142&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212091893
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Aug 1-Aug 31,
PY - 2000
DA - Aug 1-Aug 31, 2000
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2000
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Blue Cross & Blue Shield of Texas, Inc., and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212072197
AB - In the Blue Cross & Blue Shield Inc. and Subsidiaries v. Commr. case, the petitioner, an affiliated group of companies providing medical insurance to individual and businesses, filed consolidated corporation income tax returns for 1990-1993 on which it claimed a special deduction, under the transition rule of the Omnibus Budget Reconciliation Act of 1990, attributable to the petitioner's estimated salvage recoverable relating to incurred but unpaid losses for the last taxable year beginning before January 1, 1990. The Tax Court held that the savings relating to coordination of benefits (COB) between insurance companies did not qualify under the transition rule of OBRA, since the petitioner consistently used a wait-and-pay approach with result that the petitioner's COB savings did not qualify as estimated salvage recoverable. The petitioner's claimed special deductions were not allowable under the safe harbor rule, since the petitioner failed to satisfy the disclosure requirement and the petitioner's calculation did not reflect bona fide salvage recoverable.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Aug 1-Aug 31,
PY - 2000
DA - Aug 1-Aug 31, 2000
SP - 148
EP - 161
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 148
KW - Health insurance
KW - Insurance companies
KW - OBRA 1990-US
KW - Tax deductions
KW - Safe harbor
KW - Losses
KW - Consolidated tax returns
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Blue+Cross+%26amp%3B+Blue+Shield+of+Texas%2C+Inc.%2C+and+subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-08-01&rft.volume=115&rft.issue=2&rft.spage=148&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Estate of Edward H. Eddy, deceased, National City Bank, executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212072097
AB - In the Estate of Eddy v. Commr. case, the executor filed the federal estate tax return more than 18 months after the time prescribed by law for filing the return. The value of all property included in the gross estate was reported on the return as of the Section 2032(a) alternate valuation date. The IRS determined that the decedent's gross estate must be valued as of the date of the decedent's death, because the executor's alternate valuation election was invalid. Furthermore, the IRS determined that the estate is liable for the addition to tax under Section 6651(a) for the failure to file a timely return. The Tax Court held that the estate must value all property included in the gross estate as of the date of the decedent's death because the executor made the alternate valuation election more than one year after the time prescribed by law for filing the federal estate tax return. The estate is liable for the addition to tax for the failure to file a timely estate tax return.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Aug 1-Aug 31,
PY - 2000
DA - Aug 1-Aug 31, 2000
SP - 135
EP - 142
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 135
KW - Internal Revenue Code -- Section 2032
KW - Internal Revenue Code -- Section 6651(a)
KW - Estate taxes
KW - Tax returns
KW - Valuation
KW - Estate assets
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Edward+H.+Eddy%2C+deceased%2C+National+City+Bank%2C+executor%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-08-01&rft.volume=115&rft.issue=2&rft.spage=135&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - David C. McCune, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212072035
AB - In the McCune v. Commr. case, more than 30 days after receiving an adverse Notice of Determination Concerning Collection Actions Under Section 6320 and/or 6330, the petitioner sought judicial review in a federal district court. The petition was dismissed for lack of subject matter jurisdiction. More than 30 days after the order of dismissal, the petitioner sought review in the Tax Court. The Tax Court held that, because the petitioner failed to file his initial petition with the district court within 30 days of the notice of adverse determination, his Tax Court petition was dismissed for lack of jurisdiction.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Aug 1-Aug 31,
PY - 2000
DA - Aug 1-Aug 31, 2000
SP - 114
EP - 118
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 114
KW - Internal Revenue Code -- Section 6320
KW - Internal Revenue Code -- Section 6330
KW - Jurisdiction
KW - Tax collections
KW - Petitions
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212072035?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212110099
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jul 1-Jul 31,
PY - 2000
DA - Jul 1-Jul 31, 2000
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212110099?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2000
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Tutor-Saliba Corporation, A California Corporation, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212110031
AB - In the Tutor-Saliba Corp. v. Commr. case, under the percentage of completion method of Section 460(b), taxpayers are required to include in income during the years of construction a portion of the estimated contract price. In promulgating Reg. 1.460-6(c)(2)(vi), the Secretary concluded that the term "estimated contract price" includes amounts related to contingent rights and obligations, regardless of whether the "all events test" has been met. The IRS, relying on the plain meaning of the statute and its legislative history, contends that the regulation is a valid interpretation of the statute that satisfies congressional intent. The petitioner contends that the all events test is a fundamental tax principle that cannot be ignored without an express mandate from Congress. The Tax Court held that Reg. 1.460-6(c)(2)(vi) is a reasonable interpretation of the statute, comports with the legislative history, and, accordingly, is valid.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jul 1-Jul 31,
PY - 2000
DA - Jul 1-Jul 31, 2000
SP - 1
EP - 15
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 1
KW - Tax regulations -- Reg. 1.460-6(c)(2)(vi)
KW - Internal Revenue Code -- Section 460(b)
KW - Construction contracts
KW - Percentage of completion method
KW - Completed contract method
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212110031?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Estate of Melvine B. Atkinson, deceased, Christopher J. MacQuarrie, Executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212109946
AB - In the Estate of Atkinson v. Commr case, the IRS determined that the estate was not entitled to deduct the charitable remainder interest in a trust that was intended to be a charitable remainder annuity trust (CRAT). The IRS challenged the validity of the CRAT on 2 bases: 1. that the annual 5% minimum distributions were not made as required by Section 664(d)(1)(A), and 2. that Section 664(d)(1)(B) will be violated because the trust corpus would have to be invaded to satisfy the estate's obligation to pay one of the noncharitable secondary beneficiaries' apportioned part of the estate tax. The Tax Court held that no charitable deduction is allowable because Section 664(d) requires that minimum payments be distributed annually from the inception of the CRAT to certain designated persons, and these payments were not made. Also, no portion of a purported CRAT may be paid to anyone other than designated noncharitable beneficiaries or statutorily acceptable charitable entities, and here the trust will be invaded to pay the estate tax attributable to a portion of the estate received by one of the noncharitable beneficiaries.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jul 1-Jul 31,
PY - 2000
DA - Jul 1-Jul 31, 2000
SP - 26
EP - 35
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 26
KW - Internal Revenue Code -- Section 664(d)(2)
KW - Charitable remainder trusts
KW - Tax deductions
KW - Trust distributions
KW - Estate taxes
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212099658
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jul 1-Jul 31,
PY - 2000
DA - Jul 1-Jul 31, 2000
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212099658?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=GEORGE+G.+GREEN%2C+PETITIONER+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+RESPONDENT&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2003-12-01&rft.volume=121&rft.issue=6&rft.spage=301&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2000
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - William A. and Gayle T. Cook, donors, petitioners v. Commisisoner of Internal Revenue, respondent
AN - 212097773
AB - In the Cook v. Commr. case, a husband and wife each created 2 trusts intended to qualify as grantor retained annuity trusts (GRAT) under Section 2702. The petitioners contended that the value of the remainder interest in each GRAT, of which the grantor made a taxable gift, was the value of the transfer in trust, reduced by the actuarially determined value of a dual-life annuity under Section 7520. The IRS contended that the remainder value is to be calculated by deducting the actuarially determined value of a single-life annuity. The Tax Court held that, because the spousal interests in each GRAT are not fixed and ascertainable at the inception of the GRAT and are therefore contingent, and because the retained interests in each GRAT may extend beyond the shorter of a term of years or the period ending upon the death of the grantor, the retained interests in the GRATs are to be valued as single-life annuities.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jul 1-Jul 31,
PY - 2000
DA - Jul 1-Jul 31, 2000
SP - 15
EP - 26
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 15
KW - Internal Revenue Code -- Section 2702
KW - Internal Revenue Code -- Section 7520
KW - Grantor retained annuity trusts
KW - Valuation
KW - Remainder interests
KW - Gift taxes
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097773?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=William+A.+and+Gayle+T.+Cook%2C+donors%2C+petitioners+v.+Commisisoner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-07-01&rft.volume=115&rft.issue=1&rft.spage=15&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Neonatology Associates, P.A., et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212092125
AB - In the Neonatology Associates P.A. v. Commr. case, certain insurance salesmen formed 2 purported voluntary employee' beneficiary associations (VEBA) to generate commissions on their sales of life and other insurance products purchased through the VEBA's. The Tax Court held that the corporate employer/participants may not deduct contributions to their plans in excess of the cost of term life insurance. The participants may deduct payments made outside its plan for life insurance on 2 of its employees to the extent the payments funded term life insurance. Neither a sole proprietorship/participant nor the corporate employer may deduct contributions to its plan to purchase life insurance for certain nonemployees. Section 264(a)(1) precludes the sole proprietorship from deducting contributions to its plan to purchase life insurance for its 2 employees. In the case of corporate employer/participants, the disallowed deductions are constructive dividends to their employee/owners. The petitioners are liable for the accuracy-related penalties for negligence or intentional disregard of rules or regulations determined by the IRS under Section 6662(a).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jul 1-Jul 31,
PY - 2000
DA - Jul 1-Jul 31, 2000
SP - 43
EP - 103
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 43
KW - Internal Revenue Code -- Section 264(a)(1)
KW - VEBA
KW - Employer contributions
KW - Life insurance
KW - Constructive dividends
KW - Tax deductions
KW - Fines & penalties
KW - Negligence
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212092125?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Neonatology+Associates%2C+P.A.%2C+et+al.%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-07-01&rft.volume=115&rft.issue=1&rft.spage=43&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Ronald A. Davis, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212072288
AB - In the Davis v. Commr. case, the IRS issued a notice of intent to levy to the petitioner indicating that the IRS intended to collect income taxes due for the taxable years 1991, 1992, and 1993. The petitioner contests the appeals determination on the grounds that the Appeals officer who conducted the hearing failed to properly verify that the requirements of any applicable law or administrative procedure had been met as required by Section 6330(c)(1). The petitioner was not afforded the type of Appeals hearing that Section 6330 envisions. The Tax Court held that, in the absence of any showing of irregularity in the assessments, the Appeals officer's reliance on Form 4340 to verify the proper assessment of tax is sufficient for the purposes of complying with Section 6330(c)(1). The court held further that the right to a hearing before the IRS Office of Appeals provided by Section 6330(b) does not include the right to subpoena and examine witnesses. Section 6065, which generally requires that returns and other documents required by the IRC be verified under penalties of perjury, does not apply to a determination letter issued by Appeals pursuant to Section 6330.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jul 1-Jul 31,
PY - 2000
DA - Jul 1-Jul 31, 2000
SP - 35
EP - 43
CY - Washington
PB - Superintendent of Documents
VL - 115
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 115 TC 35
KW - Internal Revenue Code -- Section 6330
KW - Internal Revenue Code -- Section 6065
KW - Tax collections
KW - Appeals
KW - Due process of law
KW - Income taxes
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212072288?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Ronald+A.+Davis%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-07-01&rft.volume=115&rft.issue=1&rft.spage=35&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - GAF corporation and subsidiaries, petitioner v. commissioner of Internal Revenue, respondent
AN - 212110244
AB - In the GAF Corp. and Subsidiaries v. Commr. case, the IRS determined deficiencies in income tax based on affected items that are dependent upon the resolution of partnership items. The resolution of the partnership items must be made at the partnership level. The partnership-level proceeding had not been completed. The petitioner asked the Tax Court to dismiss for lack of jurisdiction on the grounds that the IRS had determined deficiencies that were based on affected items, which may not be determined before final resolution of the partnership items to which they relate. The Tax Court's jurisdiction is dependent upon a valid notice of deficiency. The IRS's notice of deficiency was invalid. This case was dismissed for lack of jurisdiction.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jun 1-Jun 30,
PY - 2000
DA - Jun 1-Jun 30, 2000
SP - 519
EP - 533
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 519
KW - Tax underpayment
KW - Jurisdiction
KW - Partnership allocations
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=GAF+corporation+and+subsidiaries%2C+petitioner+v.+commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-06-01&rft.volume=114&rft.issue=6&rft.spage=519&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Steven and Davina Sego, petitioners v. commissioner of Internal Revenue, respondent
AN - 212099769
AB - In the Sego v. Commr. case, the petitioners commenced a proceeding in response to two Notices of Determination Concerning Collection Actions under Sections 6320 and/or 6330. The petitioner husband had received a notice of deficiency but returned it to the IRS with frivolous language written on it. He did not file a petition in response to the notice of deficiency. Attempts to deliver the notice of deficiency to the petitioner wife were made at the petitioners' residence, but the notice was returned unclaimed. The petitioners sought to challenge the underlying merits of IRS' determination in the statutory notices of deficiency rather than challenging the appropriateness of the intended method of collection, offering an alternative means of collection, or raising spousal defenses to collection. The Tax Court held there was no abuse of discretion by the IRS in allowing collection to proceed.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jun 1-Jun 30,
PY - 2000
DA - Jun 1-Jun 30, 2000
SP - 604
EP - 612
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax collections
KW - Tax underpayment
KW - Income taxes
KW - Tax court decisions -- 114 TC 604
KW - Internal Revenue Code -- Section 6320
KW - Internal Revenue Code -- Section 6330
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212099689
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jun 1-Jun 30,
PY - 2000
DA - Jun 1-Jun 30, 2000
SP - 5
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2000
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Florida progress corporation & subsidiaries, petitioner v. comissioner of Internal Revenue, respondent
AN - 212096623
AB - In the Florida Progress Corp. & Subsidiaries v. Commr. case, U, a public utility filing consolidated Federal income tax returns with the petitioner, engaged in the retail and wholesale distribution of electricity and related services. Federal income tax rates were reduced in 1986 pursuant to the Tax Reform Act of 1986, creating an excess in deferred Federal income tax collected from customers of U. U was required to adjust utility rates in 1987 and 1988 to compensate for this overcollection. U was allowed to collect funds equal to its projected fuel and energy conservation costs. Pursuant to regulatory law, monthly collections remained fixed over a 6-month recovery period in order to decrease the volatility of customers' bills. The Tax Court held: 1. U's rate reductions from 1987 through 1990 to compensate for excess deferred Federal income tax were not deductible business expenses within the meaning of Section 1341, and, therefore, the petitioner was not entitled to the beneficial treatment of Section 1341. 2. Overcollections for fuel and energy conservation costs were not income to the petitioner under Section 61, because U acquired funds subject to an unconditional obligation to repay.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jun 1-Jun 30,
PY - 2000
DA - Jun 1-Jun 30, 2000
SP - 587
EP - 604
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Public utilities
KW - Consolidated tax returns
KW - Tax court decisions -- 114 TC 587
KW - Internal Revenue Code -- Section 1341
KW - Internal Revenue Code -- Section 61
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Rhone-Poulenc surfactants and specialties, L.P., GAF chemicals corporation, partner other than the tax matters partner, petitioner v. commissioner of Internal Revenue, respondent
AN - 212096541
AB - In the Rhone-Poulenc Surfactants and Specialties LP, GAF Chemicals Corp., A Partner Other than the Tax Matters Partner v. Commr. case, the IRS' notice of final partnership administrative adjustment (FPAA) treated 1990 transfers of business assets to the petitioner's partnership as taxable sales by the petitioner rather than as nontaxable transfers in exchange for partnership interests under Section 721. The petitioner, a partner other than the tax matters partner, filed the petition and then moved for summary judgment on the ground that the period of limitations for assessing any tax resulting from this partnership proceeding had expired. The IRS alleged that failure to report the sale on the petitioner's return resulted in omission of more than 25% of reported gross income so that, pursuant to Section 6501(e)(1)(A), the period for assessing tax did not expire until 6 years after petitioner's return was filed. The FPAA was issued several days before the expiration of 6 years from the filing of the petitioner's 1990 return. The Tax Court held: 1. Section 6229(a) includes an alternative, minimum period of limitations, applicable to all partners. 2. Section 6229(a) does not preclude the applicability to specific partners of a longer period of limitations such as the 6-year period in Section 6501(e)(1)(A). 3. Assuming there was inadequate disclosure of the petitioner's alleged omission of income, the running of the 6-year period of limitations was suspended when the FPAA was issued pursuant to Section 6229(d). 4. The issue of adequate disclosure of the allegedly omitted income presents genuine issues of material fact. Summary judgment was denied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jun 1-Jun 30,
PY - 2000
DA - Jun 1-Jun 30, 2000
SP - 533
EP - 570
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 533
KW - Internal Revenue Code -- Section 6501
KW - Partnership allocations
KW - Tax collections
KW - Tax underpayment
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - MidAmerican Energy company, petitioner v. commissioner of Internal Revenue, respondent
AN - 212096464
AB - In the MidAmerican Energy Co. v. Commr. case, the petitioner, a public utility engaged in the retail distribution of natural gas, electricity, and related services, modified its method of accounting for tax purposes to coincide with its financial and regulatory accounting method and made a Section 481 adjustment. Federal income tax rates were reduced in 1986 pursuant to the Tax Reform Act of 1986, creating an excess in deferred Federal income tax. The petitioner was required to adjust utility rates from 1987 through 1990 to compensate for this overcollection. The Tax Court held the petitioner's method of accounting for utility services from the unbilled period violated Section 451(f) and must be disallowed. The Tax Court held that the petitioner must adjust the Section 481 adjustment it made in 1986 to include revenue attributable to gas costs from the unbilled period as of December 31, 1986. The court further held the petitioner's rate reductions from 1987 through 1990 to compensate for excess deferred Federal income tax are not deductible business expenses within the meaning of Section 1341, and, therefore, the petitioner was not entitled to the beneficial treatment of Section 1341.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jun 1-Jun 30,
PY - 2000
DA - Jun 1-Jun 30, 2000
SP - 570
EP - 587
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 570
KW - Internal Revenue Code -- Section 451(f)
KW - Internal Revenue Code -- Section 1341
KW - Public utilities
KW - Accounting changes
KW - Tax deductions
KW - Business expenses
KW - Corporate income tax
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - John W. and Faythe A. Miller, petitioners v. commissioner of Internal Revenue, respondent
AN - 212092273
AB - In the Miller v. Commr. case, the petitioners claimed dependency exemptions on their 1996 joint Federal income tax return without furnishing Social Security numbers (SSN) for their children as required under Section 151(e). The petitioners sought relief from the SSN requirement because of their religious beliefs in opposition to using SSN's. The Tax Court held that the SSN requirement is the least restrictive means of achieving the Government's compelling interests in implementing the Federal tax system in a uniform, mandatory way and in detecting fraud in regard to dependency exemptions. Accordingly, neither the Free Exercise Clause of the First Amendment to the Constitution nor the Religious Freedom Restoration Act of 1993 provides a basis for excepting the petitioners from the SSN requirement.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jun 1-Jun 30,
PY - 2000
DA - Jun 1-Jun 30, 2000
SP - 511
EP - 519
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 511
KW - Dependents
KW - Tax exemptions
KW - Taxpayer identification number
KW - Freedom of religion
KW - Internal Revenue Code -- Section 151(e)
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Quality auditing company, Inc., petitioner v. commissioner of Internal Revenue, respondent
AN - 212092217
AB - In the Quality Auditing Co. Inc. v. Commr. case, the IRS determined that the petitioner did not qualify for exemption from Federal income taxation uder Section 501(a) as an organization meeting the requirements of Section 501(c)(3). The Tax court held that the petitioner furthers private interests and therefore is not operated exclusively for exempt charitable purposes. Consequently, the petitioner is not entitled to exemption from income taxation under Section 501(a) as an organization described in Section 501(c)(3).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jun 1-Jun 30,
PY - 2000
DA - Jun 1-Jun 30, 2000
SP - 498
EP - 511
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 489
KW - Tax exempt organizations
KW - Corporate income tax
KW - Nonprofit organizations
KW - Internal Revenue Code -- Section 501
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Eric E. and Dorothy M. Smith, petitioners v. commissioner of Internal Revenue respondent
AN - 212072426
AB - In the Smith v. Commr. case, the IRS sent to the petitioners a notice of deficiency but failed to stamp a date in the section entitled "Last Day to File a Petition With the United States Tax Court." The petitioners received the notice prior to the expiration of the period of limitations of Section 6501, and the petitioners filed a petition with the Tax Court within the time prescribed in Section 6213(a). The Tax court held, where the IRS failed to put the petition date on the notice, as required by Section 3463(a) of the Internal Revenue Service Restructuring and Reform Act of 1998, and the petitioners nevertheless received the notice and filed a petition in a timely manner, such notice was sufficient to toll the period of limitations.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jun 1-Jun 30,
PY - 2000
DA - Jun 1-Jun 30, 2000
SP - 489
EP - 492
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 489
KW - Internal Revenue Code -- Section 6501
KW - Internal Revenue Code -- Section 6213(a)
KW - Statutes of limitations
KW - Tax returns
KW - Deadlines
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Lucielle J. Offiler, A.K.A. Lucille Offiler, petitioner v. commissioner of Internal Revenue, respondent
AN - 212072365
AB - In the Offiler v. Commr. case, the IRS mailed to the petitioner a Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing, as required by Section 6330, relating to unpaid income tax liabilities for tax years 1994 and 1995. Under Section 6330, the petitioner had 30 days to request a hearing before the IRS Court of Appeals. The petitioner did not request a hearing within the 30 days. Pursuant to Section 6330(d), the Tax Court's jurisdiction is dependent upon the issuance of a determination and the filing of a petition within 30 days of the issuance of such determination. Because the IRS did not issue a determination to the petitioner, the case was dismissed for lack of jurisdiction.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jun 1-Jun 30,
PY - 2000
DA - Jun 1-Jun 30, 2000
SP - 492
EP - 498
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 492
KW - Internal Revenue Code -- Section 6330(d)
KW - Jurisdiction
KW - Tax collections
KW - Appeals
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - American Stores Company and Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212102384
AB - In the American Stores Co. and Subsidiaries v. Commr. case, the Tax Court held that the petitioner's legal fees incurred in defending against the State of California's antitrust suit arose out of, and were incurred in connection with, the petitioner's acquisition of Lucky Stores Inc. The origin of the State's antitrust claim was the petitioner's acquisition of Lucky Stores. The Tax Court held that the petitioner's legal fees must be capitalized.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///May 1-May 31,
PY - 2000
DA - May 1-May 31, 2000
SP - 458
EP - 473
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 458
KW - Antitrust
KW - Legal fees
KW - Capitalization
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Richard D. Warren and Elizabeth K. Warren, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212102274
AB - In the Warren v. Commr. case, the petitioner, a minister of the gospel, excluded from gross income under Section 107(2) the compensation designated as a housing allowance that he and his wife used to provide a family home. The excluded part of compensation was more than the annual fair market rental value of the petitioners' home. The IRS contended the exclusion was limited to the lesser of annual fair market rental value or the amount used to provide a home. The Tax Court determined under Section 107(2) that the petitioners' exclusion from gross income of the designated parsonage allowance was not limited to the lesser amount, since that section did not include a rental value limitation.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///May 1-May 31,
PY - 2000
DA - May 1-May 31, 2000
SP - 343
EP - 354
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 343
KW - Exclusion
KW - Clergy
KW - Housing
KW - Taxable income
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Fredie Lynn Charlton, petitioner v. Commissioner of Internal Revenue, respondent / Sarah K. Hawthorne, F.K.A. Sarah K. Charlton, petitioner v. Commissioner of Internal...
AN - 212102190
AB - In the Charlton v. Commr. case, the petitioners, who divorced in 1996, had reported on their joint return self-employment tax liability for the wife's medical transcription business and deducted the husband's expenses for rental cabins that the husband had begun to renovate in 1994. The IRS determined deficiency partly attributable to adjustments in self-employment tax and to denial of deductions relating to rental cabins. The husband contended that he qualified for innocent spouse relief under Section 6015(b) and (c), and the wife ultimately contended she qualified for relief under Section 6015(f), which the IRS argued that the Tax Court lacked jurisdiction to decide. The Tax Court determined: 1. All transcription business self-employment income was allocable to the wife under Sections 6017 and 1402(a). 2. The husband's rental cabin expenses were nondeductible, preoperational startup expenses under Section 195, since they were incurred before cabin rental activity became an active trade or business. 3. The husband qualified for limitation of liability under Section 6015(c), since the Commissioner did not show the husband knew of the understatement of income of transcription business, but the husband did not qualify under Section 6015(b), since the husband had reason to know of the understatement of income of the transcription business. 4. The Tax Court had jurisdiction to review whether relief was available under Section 6015(f).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///May 1-May 31,
PY - 2000
DA - May 1-May 31, 2000
SP - 333
EP - 343
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 333
KW - Internal Revenue Code -- Section 6015
KW - Joint tax returns
KW - Self employment
KW - Internal Revenue Code -- Section 6017
KW - Internal Revenue Code -- Section 1402(a)
KW - Tax deductions
KW - Income taxes
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Thomas P. and Ermina A. Krukowski, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212099834
AB - In the Krukowski v. Commr. case, the petitioner was the sole shareholder of 2 C corporations. One corporation operated a health club; the other operated a law firm for which the petitioner worked as an attorney. The petitioner realized a loss renting a building to the health club, and he realized income renting a building to the law firm. The petitioner's 1994 income tax return reported that the loss and income were both passive under Section 469, and that the loss offset part of the income. The IRS disallowed the offset because the recharacterization rule of Reg. 1.469-2(f)(6) deemed the income nonpassive. The Tax Court held the recharacterization rule is valid. The Tax Court further held that the written binding contract exception of Reg. 1.469-11(c)(1)(ii) was inapplicable for the facts in the case. The Court further held that the transitional rule of Reg. 469-(11)(b)(1) does not operate to avoid application of the recharacterization rule.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///May 1-May 31,
PY - 2000
DA - May 1-May 31, 2000
SP - 366
EP - 399
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 366
KW - Tax regulations -- Reg. 1.469
KW - Realized gains & losses
KW - Rentals
KW - C corporations
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Eldon R. Kenseth and Susan M. Kenseth, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212097979
AB - In the Kenseth v. Commr. case, the petitioner recovered a $299,501 settlement in 1993 under the Federal Age Discrimination in Employment Act of 1967. A portion of the settlement proceeds was deposited in the trust account of the petitioner's attorney. In distributing the settlement proceeds, the attorney retained $91,800 in attorney's fees pursuant to a contingent fee agreement. The remaining amount was paid to the petitioner. The petitioner excluded the settlement proceeds designated as personal injury damages under the settlement agreement. The IRS determined that the entire $299,501 recovered was includable in gross income but allowed the attorney's fees paid as a miscellaneous itemized deduction. The petitioner conceded that the settlement proceeds were not excludable in their entirety but contended that the amount allocable to attorney's fees should be excluded from gross income. The Tax Court held that the amount retained for attorney's fees was includible in the petitioner's gross income for 1993 under the assignment of income doctrine.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///May 1-May 31,
PY - 2000
DA - May 1-May 31, 2000
SP - 399
EP - 458
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 399
KW - Taxable income
KW - Settlements & damages
KW - Legal fees
KW - Contingent fees
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Thomas Corson and Judith Corson, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212097903
AB - In the Corson v. Commr. case, the husband and wife, who divorced in 1984, filed a joint income tax return for taxable year 1981. On April 12, 1985, the IRS issued a joint notice of deficiency. The petitioners filed a joint petition that the wife amended to assert claim for innocent spouse relief. In a stipulation entered with the IRS, the wife conceded liability for the deficiency but preserved the right to pursue innocent spouse tax relief. The husband entered a similar stipulation settling all issues as to the husband's tax liabilities for 1981. The wife later executed a stipulated settlement with the IRS that granted the wife complete relief from joint and several liability under Section 6015(c), but the husband refused to sign the stipulated decision based on that agreement and challenged the IRS' motion for entry of decision, arguing Section 6015(e)(4) alters case law under former Section 6013(e) and gives the nonelecting spouse the right to litigate the IRS' granting relief. The Tax Court determined that provisions of the IRS Restructuring and Reform Act of 1998 affords the nonelecting spouse an opportunity to litigate the IRS' decision to grant relief from joint and several liability to the electing spouse. The Tax Court denied the IRS' motion for entry of decision.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///May 1-May 31,
PY - 2000
DA - May 1-May 31, 2000
SP - 354
EP - 366
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 354
KW - Internal Revenue Code -- Section 6015
KW - Joint tax returns
KW - Innocent spouse tax relief
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Diane Fernandez, petitioner v. Commissioner of Internal Revenue, repondent
AN - 212097836
AB - In the Diane Fernandez v. Commr. case, the petitioner submitted a request to the IRS for innocent spouse relief pursuant to Section 6015(b), (c), and (f). When the IRS denied the requested relief, the petitioner filed a timely petition with the Tax Court pursuant to Section 6015(e) seeking review of denial of relief under Section 6015(b), (c), and (f). The IRS moved to strike certain allegations of fact raised by the petitioner in the petition. The Tax Court held that it has jurisdiction to review a request for innocent spouse relief under Section 6015(f) when the petitioner makes a requisite election under Section 6015(b) and/or (c), and files a timely petition with the Tax Court pursuant to Section 6015(e). Accordingly the IRS' motion to dismiss for lack of jurisdiction and to strike was denied. The Tax Court further held that allegations of fact raised in the petition were relevant to the petitioner's request for innocent spouse relief. The IRS' motion to strike the petitioner's allegations of fact were denied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///May 1-May 31,
PY - 2000
DA - May 1-May 31, 2000
SP - 324
EP - 333
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 324
KW - Internal Revenue Code -- Section 6015
KW - Jurisdiction
KW - Innocent spouse tax relief
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097836?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212096013
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///May 1-May 31,
PY - 2000
DA - May 1-May 31, 2000
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2000
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Exxon Mobil Corporation and Affiliated Companies, F.K.A. Exxon Corporation and Affiliated Companies, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212092354
AB - In the Exxon Mobile Corp. and Affiliated Cos., F.K.A. Exxon Corp. and Affiliated Cos. v. Commr. case, the Tax Court held that for the years before the Court, $204 million in estimated dismantlement, removal and restoration (DRR) costs relating to fieldwide oil production equipment and facilities located in the Prudhoe Bay oil field on the North Slope of Alaska is not sufficiently fixed and definite to be accruable under the all-events test of Reg. 1.461-1(a)(2). The Court further held that for the years before the Court, $24 million in estimated DRR costs relating specifically to oil wells and to well drilling sites located in the Prudhoe Bay oil field: 1. is sufficiently fixed, definite and reasonably determinable to satisfy the all-events accrual test of the accrual method of accounting, 2. is not accruable as a capital cost because such accrual would constitute a change in the petitioners' method of accounting for such costs for which change the IRS has not granted permission, and 3. is not accruable as a current ordinary and necessary business expense because such accrual would cause a distortion in the petitioners' reporting of income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///May 1-May 31,
PY - 2000
DA - May 1-May 31, 2000
SP - 293
EP - 324
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 293
KW - Tax regulations -- Reg. 1.461-1(a)(2)
KW - Accrual basis accounting
KW - Oil exploration
KW - Corporate income tax
KW - Environmental cleanup
KW - Tax deductions
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212092354?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=unknown&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Exxon+Mobil+Corporation+and+Affiliated+Companies%2C+F.K.A.+Exxon+Corporation+and+Affiliated+Companies%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-05-01&rft.volume=114&rft.issue=5&rft.spage=293&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Pelaez and Sons, Inc., Christina P. Hooker, Tax Matters Person, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212072541
AB - In the Pelaez and Sons Inc. case, the petitioner corporation began growing citrus trees in 1989 but did not deduct developmental costs incurred in the first 2 years. In 1991, in absence of regulations or guidance as to national weighted average preproduction period for citrus trees, the corporation used its individual experience that citrus trees had a preproduction period of less than 2 years to claim exception from the Section 263A capitalization requirement and currently deducted preproducton costs for 1989, 1991, and 1992. On June 2, 1997, the IRS issued notice of final S corporation administrative adjustment to the corporation for taxable year September 30, 1992-1994, including in the corporation's 1992 income the subsidiary's 1991 deduction for 1989 tree development expenses. The Tax Court determined that the corporation was not entitled to use its growing experience since the plain language of Section 263A required citrus farmers to use a nationwide weighted average preproduction period, and the corporation was required to capitalize preproduction development costs for its citrus trees. The Court's holding that the corporation had to capitalize rather than deduct preproduction costs beginning with 1992 involved a material item constituting change in accounting method that permitted the IRS to make an adjustment under Section 481 to prevent distortion of the corporation's income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///May 1-May 31,
PY - 2000
DA - May 1-May 31, 2000
SP - 473
EP - 489
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 473
KW - Internal Revenue Code -- Section 263A
KW - Internal Revenue Code -- Section 481
KW - Citrus fruits
KW - Farming
KW - Uniform capitalization rules
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=unknown&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Pelaez+and+Sons%2C+Inc.%2C+Christina+P.+Hooker%2C+Tax+Matters+Person%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-05-01&rft.volume=114&rft.issue=5&rft.spage=473&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - The New Institutionalism: Contradictory Notions of Change
AN - 61575599; 200018021
AB - By setting up a model that explains institutional constraints on decisionmakers, the new institutionalism correctly points out the limits of a rational choice framework of economic decision making. However, by failing to explain the sources & avenues of modifications of those constraints, the new institutionalism is unable to provide a satisfactory explanation of change. Instead, a patchwork of exogenous factors, eg, technology, culture, & ideology, are identified that feed into institutional change in unclear ways. It is concluded that those factors for change should be examined directly, rather than through the proxy of institutions. Adapted from the source document.
JF - The American Journal of Economics and Sociology
AU - Hira, Anil
AU - Hira, Ron
AD - US International Trade Commission
Y1 - 2000/04//
PY - 2000
DA - April 2000
SP - 267
EP - 282
VL - 59
IS - 2
SN - 0002-9246, 0002-9246
KW - Economic Theories
KW - Rational Choice
KW - Economics
KW - Theoretical Problems
KW - Institutions
KW - Decision Making
KW - article
KW - 0103: methodology and research technology; methodology (conceptual & epistemological) economic development
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LA - English
DB - Sociological Abstracts
N1 - Date revised - 2007-04-01
N1 - Last updated - 2016-09-28
N1 - CODEN - AJESA3
N1 - SubjectsTermNotLitGenreText - Economics; Decision Making; Rational Choice; Institutions; Economic Theories; Theoretical Problems
ER -
TY - JOUR
T1 - Michael G. Bunney; petitioner v. Commissioner of Internal Revenue, respondent
AN - 212102568
AB - In the Bunney v. Commr. case, the petitioner and his former wife were divorced in 1992. They were residents of California, a community property state. The judgment dissolving the marriage ordered that the petitioner's IRAs, which were funded with contributions that were community property, be divided equally between the petitioner and his wife. In 1993, the petitioner withdrew $125,000 from his IRAs and transferred $111,600 to his wife. The Tax Court held that Section 408(g) precludes characterization of his wife as a 50% distributee of the husband's IRAs under Section 408(d)(1). Accordingly, the petitioner, not his wife, is taxable on the distributions. No portion of the $111,600 paid to the wife is excludable from the petitioner's income. The petitioner is liable for the Section 72(t) additional tax on the IRA distributions. The petitioner had a reasonable basis for his position, and thus the accuracy-related penalty for negligence under Section 6662(a) applies only with respect to the adjustments conceded by the petitioner.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Apr 1-Apr 30,
PY - 2000
DA - Apr 1-Apr 30, 2000
SP - 259
EP - 268
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 259
KW - Internal Revenue Code -- Section 408
KW - Internal Revenue Code -- Section 72(t)
KW - Internal Revenue Code -- Section 6662(a)
KW - Distribution of retirement plan assets
KW - Divorce
KW - Taxable income
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212102455
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Apr 1-Apr 30,
PY - 2000
DA - Apr 1-Apr 30, 2000
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2000
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212096080
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Apr 1-Apr 30,
PY - 2000
DA - Apr 1-Apr 30, 2000
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2000
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Michael B. Butler and Jean Butler, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212092425
AB - In the Butler v. Commr. case, the petitioner and her husband filed a joint 1992 federal income tax return on which the husband failed to report income from an S corporation in which he was a shareholder. The IRS issued a notice of deficiency jointly to the petitioner and her husband who in response filed a joint petition in the court. The husband conceded that his share of the income from the S corporation was improperly omitted from the return. In the petition, the petitioner alleged that she was entitled to innocent spouse relief pursuant to Section 6013(e). The Tax Court held the petitioner had reason to know of the understatement on the petitioner's and husband's joint return and, therefore, the petitioner is not entitled to innocent spouse relief. The court denied the petitioner's motion to reopen the record to introduce evidence as to the petitioner's ability to qualify for proportionate innocent spouse relief.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Apr 1-Apr 30,
PY - 2000
DA - Apr 1-Apr 30, 2000
SP - 276
EP - 293
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 276
KW - Internal Revenue Code -- Section 6015
KW - Internal Revenue Code -- Section 6013(e)
KW - Innocent spouse tax relief
KW - Joint tax returns
KW - Tax underpayment
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212092425?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - David Dung Le, M.D., Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212072656
AB - In the David Dung Le, M.D., Inc. v. Commr. case, the IRS moved the court to dismiss the case for lack of jurisdiction, alleging that the petitioner, a corporation organized under California law, lacked the capacity to file the petition instituting the action. On April 1, 1991, the State of California Franchise Tax Board suspended the petitioner's corporate powers, rights, and privileges for failure to pay state income taxes, and the Board did not relieve the petitioner of that suspension until February 28, 2000. The Tax Court granted the IRS' motion. Under applicable state law, the petitioner lacked the power to initiate a lawsuit during the time it was suspended and that power was not returned to the petitioner until after the applicable 90-day period in which it was required to file a petition with the court.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Apr 1-Apr 30,
PY - 2000
DA - Apr 1-Apr 30, 2000
SP - 268
EP - 276
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 268
KW - Jurisdiction
KW - State taxes
KW - Corporate income tax
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Stephen W. Williams, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212102720
AB - In the Stephen W. Williams v. Commr. case, the petitioner mailed 2 Forms 1040 for 1991 to the IRS. The first Form 1040 contained a deduction for non-taxable compensation equal to the petitioner's total income, and the petitioner failed to sign it. The petitioner stipulated that this Form 1040 was not a valid return. In the 2nd Form 1040, the petitioner reported taxes owed of $36,621. However, the petitioner attached a disclaimer statement to the 2nd Form 1040 stating that he denied all tax liability and did not admit that the stated amount of tax was due. The Tax Court held that the petitioner was liable for the deficiency. The Tax Court further held that the petitioner's 2nd Form 1040 was not a valid return; therefore, the petitioner was not liable for the accuracy-related penalty pursuant to Section 6662(a). The Tax Court further held that the petitioner was liable for the addition to tax pursuant to Section 6651(a)(1) and was liable for a penalty under Section 6663.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Mar 1-Mar 31,
PY - 2000
DA - Mar 1-Mar 31, 2000
SP - 136
EP - 144
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 136
KW - Internal Revenue Code -- Section 6651(a)(1)
KW - Internal Revenue Code -- Section 6662(a)
KW - Internal Revenue Code -- Section 6673
KW - Tax returns -- Form 1040
KW - Tax underpayment
KW - Noncompliance
KW - Fines & penalties
KW - Disclaimers
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Charles E. and Sherrie R. Strange, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212099982
AB - In the Charles E. and Sherrie R. Strange v. Commr. case, the petitioners received royalties from oil and gas wells in 9 states in 1993-1995 and paid nonresident income tax to each state on net royalty income, which they reported on Schedules E in calculating total net royalty income. The petitioners deducted state income taxes they had paid in addition to expenses that they had deducted in calculating state nonresident income and consequently deducted state non-resident state taxes in computing adjusted gross income. In computing taxable income, the petitioners elected standard deduction under Section 63 instead of itemizing deductions. The Tax Court determined: 1. The addition of Section 164((a)(3) in 1964 did not change existing law as to deductibility of state individual income taxes as itemized deductions. 2. State nonresident income taxes were not attributable to property held for production of royalties and therefore were not deductible under Section 62(a)(4). 3. State nonresident income taxes were not otherwise deductible as trade or business expenses in computing adjusted gross income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Mar 1-Mar 31,
PY - 2000
DA - Mar 1-Mar 31, 2000
SP - 206
EP - 211
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 206
KW - Tax deductions
KW - State taxes
KW - Royalties
KW - Internal Revenue Code -- Section 62(a)(4)
KW - Nonresidents
KW - Income taxes
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=unknown&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Charles+E.+and+Sherrie+R.+Strange%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-03-01&rft.volume=114&rft.issue=3&rft.spage=206&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - RACMP Enterprises, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212099913
AB - In the RACMP Enterprises Inc. v. Commr. case, the petitioner was a licensed contractor that used concrete, sand, drain rock, and hardware to perform contracts to construct, place, and finish concrete foundations, driveways, and walkways for real property developers. The petitioner used the cash method to recognize income and to expense the cost of concrete and other materials on its income tax return for the taxable year ended August 31, 1994. The IRS determined that because the materials the petitioner used in providing service to its clients were income-producing merchandise under Reg. 1.471-1, the petitioner's cash accounting method did not clearly reflect its income and the petitioner was required to report under the accrual method. The Tax Court determined that the petitioner's contracts to provide labor and materials to real property developers were contracts to provide service, and the materials provided were not held for sale but were an indispensable and inseparable part of provision of service and therefore not merchandise within the meaning of Reg. 1.471-1. The Tax Court held the IRS abused its discretion by requiring the petitioner to use the accrual method to report income for Federal tax purposes.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Mar 1-Mar 31,
PY - 2000
DA - Mar 1-Mar 31, 2000
SP - 211
EP - 259
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 211
KW - Tax regulations -- Reg. 1.471-1
KW - Contractors
KW - Construction industry
KW - Cash basis accounting
KW - Accrual basis accounting
KW - Inventory costing methods
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Cheryl J. Miller; petitioner v. Commissioner of Internal Revenue, respondent / John H. Lovejoy, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096830
AB - In the Cheryl J. Miller v. Commr. and the John H. Lovejoy v. Commr. cases, the Tax Court held that permanent orders do not qualify as a written declaration signed by the custodial parent confirming that the custodial parent will not claim the children as dependents for 1993 and 1994. Attaching the permanent orders to the husband's tax returns did not satisfy the requirements of Section 152(e)(2). The Tax Court ruled that the husband is not entitled to claim the dependency exemptions for his minor children.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Mar 1-Mar 31,
PY - 2000
DA - Mar 1-Mar 31, 2000
SP - 184
EP - 197
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 184
KW - Internal Revenue Code -- Section 152(e)(2)
KW - Dependents
KW - Tax exemptions
KW - Tax returns
KW - Documentation
KW - Child custody
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Karen Y. Nielsen, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096743
AB - In the Karen Y. Nielsen v. Commr. case, the petitioner's residential property was condemned by the State of South Dakota for purposes of a federally aided highway construction project. In settlement of the ensuing condemnation proceedings, the petitioner received $65,000. Subsequently, the petitioner and the State became involved in negotiations and litigation regarding the petitioner's entitlement under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 to additional sums enabling her to purchase a comparable replacement dwelling. This suit was settled for $100,000. The petitioner, relying on a provision of the Relocation Act exempting payments thereunder from income, reported no capital gain on the disposition of her home. The IRS determined a deficiency of taxes attributable to the amount by which the $65,000 payment to the petitioner exceeded her basis in the property taken. The Tax Court held the $65,000 received by the petitioner in condemnation of her residence is not exempted from taxation by the Relocation Act.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Mar 1-Mar 31,
PY - 2000
DA - Mar 1-Mar 31, 2000
SP - 159
EP - 171
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 159
KW - Capital gains
KW - Taxable income
KW - Condemnation of buildings
KW - Relocation
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212096140
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Mar 1-Mar 31,
PY - 2000
DA - Mar 1-Mar 31, 2000
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096140?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Credits&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-03-01&rft.volume=114&rft.issue=3&rft.spage=III&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2000
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Sutherland Lumber-Southwest, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212092484
AB - In the Sutherland Lumber-Southwest Inc. v. Commr. case, the petitioner provided its employees with the use of the company-owned aircraft for nonbusiness flights. The petitioner notified its employees to report the value of the flights as imputed income. The IRS, relying on Section 274(e)(2), determined that deductions for expenses incurred in providing employees with nonbusiness flights on a company-owned airplane are limited to the amount reported as imputed income to the recipient employees. The petitioner contended that its expense deductions are not subject to Section 274, or, in the alternative, if subject to Section 274, are excepted from the restriction of Section 274, by application of Section 274(e)(2). The Tax Court held that Section 274(e)(2) excepts from the effect of Section 274 deductions of an employer's expenses in connection with an entertainment facility and does not limit or peg the amount deductible to the amount reportable by employees.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Mar 1-Mar 31,
PY - 2000
DA - Mar 1-Mar 31, 2000
SP - 197
EP - 206
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 197
KW - Internal Revenue Code -- Section 274(e)(2)
KW - Tax deductions
KW - Corporate income tax
KW - Company aircraft
KW - Travel & entertainment expenses
KW - Perquisites
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Estate of Charles E. Reichardt, deceased, William D. Reichardt, independent executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212072792
AB - In the Estate of Charles E. Reichardt, William D. Reichardt, Independent Executor, v. Commr. case, the decedent had 2 children, C and W. On June 17, 1993, the decedent formed a revocable family trust and a family limited partnership. The trust was the general partner of the partnership. The decedant, C and W were named cotrustees, but only the decedent performed any functions as trustee. The decedent transferred his residence and all of his other property (except for his car, personal property, and some cash) to the partnership through the trust. The decedent's transfer was not a bona fide sale for full and adequate consideration. On October 22, 1993, the decedent gave C and W each a 30.4% interest in the limited partnership. The decedent retained possession and enjoyment of and the right to income from the property he transferred to the partnership until he died on August 21, 1994. The Tax Court held that the fair market value at the decedent's date of death of assets the decedent transferred to the partnership is included in the decedent's gross estate.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Mar 1-Mar 31,
PY - 2000
DA - Mar 1-Mar 31, 2000
SP - 144
EP - 159
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 144
KW - Internal Revenue Code -- Section 2036(a)
KW - Post mortem estate planning
KW - Revocable trusts
KW - Limited partnerships
KW - Property transfers
KW - Fair value
KW - Estate assets
KW - Estate taxes
KW - Gift taxes
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - David H. and Suzanne Hillman, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212110385
AB - In the Hillman v. Commr. case, the petitioners received passthrough nonpassive income from an S corporation that performed management services for real estate partnerships in which the petitioners had direct and indirect interests. The petitioners also received passthrough passive deductions from the same real estate partnerships that they offset against passthrough nonpassive income from the S corporation. Other than Prop. Reg. 1.469-7 permitting offsetting of self-charged interest incurred in lending transactions, the IRS had failed to promulgate regulations required under Section 469(l)(2) for self-charged items. The IRS determined that the petitioners were not entitled to offset passive deductions against nonpassive income relating to management fees, since no regulation had been issue. The Tax Court determined that the absence of regulations was no bar to the petitioners' ability to offset self-charged items as intended by Congress, and the petitioners were entitled to offset passive management deductions against nonpassive management income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Feb 1-Feb 29,
PY - 2000
DA - Feb 1-Feb 29, 2000
SP - 103
EP - 115
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 103
KW - Tax regulations -- Prop. Reg. 1.469-7
KW - Proposals
KW - S corporations
KW - Tax deductions
KW - Passive activity
KW - Interest
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=David+H.+and+Suzanne+Hillman%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-02-01&rft.volume=114&rft.issue=2&rft.spage=103&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - S/V Drilling Partners, Snyder Armclar Gas Company, tax matters partner, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212110293
AB - Section 29 provides a credit for fuel produced from nonconventional sources, including gas produced from geopressurized brine, Devonian shale, coal seams, or a tight formation. In the S/V Drilling Partners v. Commr. case, in 1993 and 1994, S/V, a partnership, sold 32,410 barrels of oil equivalent (BOE) of natural gas produced from nonconventional sources described under Section 29. S/V sold 15,483 BOE's of gas produced from a tight formation that was not Devonian shale and 16,927 BOE's of gas produced from both a tight formation and Devonian shale. The Tax Court held that S/V is allowed a credit for 32,410 BOE's of natural gas. The credit rate is 15,483 times $3, and 16,927 times $3 indexed as provided in the first sentence of Section 29(b)(2).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Feb 1-Feb 29,
PY - 2000
DA - Feb 1-Feb 29, 2000
SP - 83
EP - 94
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 83
KW - Internal Revenue Code -- Section 29
KW - Tax credits
KW - Natural gas
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212110293?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=S%2FV+Drilling+Partners%2C+Snyder+Armclar+Gas+Company%2C+tax+matters+partner%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-02-01&rft.volume=114&rft.issue=2&rft.spage=83&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Richard K. and Marilyn J. Phillips, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212098133
AB - In the Phillips v. Commr. case, the petitioners were limited partners in several partnerships with the same designated tax matters partner (TMP). At the request of the IRS, the TMP executed Forms 872, Consent to Extend the Time to Assess Tax, extending the periods of limitations for the years in issue. Before executing the extensions, the TMP had been the subject of criminal tax investigations by the IRS. The tax investigations ended before the TMP executed most of the extensions. The Tax Court held that Temp. Reg. 301.6231(c)-5T was a valid regulation. The Court also held that the criminal tax investigation did not create a disabling conflict of interest and therefore did not terminate the TMP's designation. The petitioners had not established that the respondent abused his discretion by not notifying the TMP that his partnership items would be treated as nonpartnership items.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Feb 1-Feb 29,
PY - 2000
DA - Feb 1-Feb 29, 2000
SP - 115
EP - 136
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 115
KW - Temporary tax regulations -- Temp. Reg. 301.6231(c)-5T
KW - Tax matters partner
KW - Statutes of limitations
KW - Extensions
KW - Tax assessments
KW - Tax audits
KW - Conflicts of interest
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212098133?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Richard+K.+and+Marilyn+J.+Phillips%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-02-01&rft.volume=114&rft.issue=2&rft.spage=115&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212098080
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Feb 1-Feb 29,
PY - 2000
DA - Feb 1-Feb 29, 2000
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212098080?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Credits&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-02-01&rft.volume=114&rft.issue=2&rft.spage=III&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 2000
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Payless Cashways, Inc., and its subsidiaries, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212098021
AB - In the Payless Cashways Inc. v. Commr. case, the Tax Court held that, in order for a taxpayer to have a world headquarters within the meaning of Tax Reform Act 1986 Section 204(a)(7), a taxpayer must have substantial international operations which are directed from the headquarters. The existence of employees stationed outside the US, exports or foreign source income, liability for foreign taxes, a foreign permanent establishment, and having foreign subsidiaries or foreign joint venture operations are all indicia of international operations. The petitioner did not have any of these indicia in the year in question. TRA Section 203(b)(1)(C) requires the taxpayer claiming the investment tax credit to have a specific written plan and to have incurred or be committed to more than 1/2 of the total cost of the equipped building by December 31, 1985. The petitioner failed to establish that it had a specific written plan, or that it had incurred or committed to more than 1/2 of the total cost of the equipped building before January 1, 1986.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Feb 1-Feb 29,
PY - 2000
DA - Feb 1-Feb 29, 2000
SP - 72
EP - 83
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 72
KW - Tax Reform Act 1986-US
KW - Investment tax credits
KW - Corporate headquarters
KW - Multinational corporations
KW - Office buildings
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212098021?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Payless+Cashways%2C+Inc.%2C+and+its+subsidiaries%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-02-01&rft.volume=114&rft.issue=2&rft.spage=72&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Carol M. Read, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212096906
AB - In the Read v. Commr. case, the Tax Court held that primary-and-unconditional-obligation standard is not an appropriate standard to apply in order to determine whether the wife's transfer of her stock to the corporation was a transfer of property by the wife to a 3rd party on behalf of her husband. The primary-and-unconditional-obligation standard is not an appropriate standard to apply in any case involving a corporate redemption in a divorce setting in order to determine whether the transfer of property by the transferring spouse to a 3rd party is on behalf of the nontransferring spouse. Applying the common, ordinary meaning of the phrase "on behalf of," the wife's transfer of her stock to the corporation was a transfer of property by the wife to a 3rd party on behalf of her husband within the meaning of that temporary regulation. No gain shall be recognized by the wife as a result of that transfer.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Feb 1-Feb 29,
PY - 2000
DA - Feb 1-Feb 29, 2000
SP - 14
EP - 72
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 14
KW - Stock redemptions
KW - Divorce
KW - Gain recognition
KW - Stock transfers
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096906?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Carol+M.+Read%2C+et+al.%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-02-01&rft.volume=114&rft.issue=2&rft.spage=14&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Frank Armstrong, III, transferee, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212096360
AB - In the Armstrong v. Commr. case, the decedent transferred a substantial portion of his assets to the petitioners within 3 years of his death. After paying the federal gift taxes associated with these gifts, the decedent was nearly insolvent. Following the decedent's death, the IRS determined a deficiency in federal estate tax due from the decedent's estate attributable to the estate's failure to include in the gross estate the gift taxes that the decedent paid on the gifts. The Tax Court held that the petitioners are transferees of property the value of which is treated as if included in the decedent's gross estate pursuant to Section 2035(d)(3)(C) and are, to the extent of the value of such property at the time of the decedent's death, personally liable for unpaid estate taxes pursuant to Section 6324(a)(2). The petitioners' motion for partial summary judgment was denied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Feb 1-Feb 29,
PY - 2000
DA - Feb 1-Feb 29, 2000
SP - 94
EP - 103
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 94
KW - Internal Revenue Code -- Section 2035
KW - Gift taxes
KW - Estate taxes
KW - Estate assets
KW - Gifts in contemplation of death
KW - Internal Revenue Code -- Section 6324(a)(2)
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096360?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Frank+Armstrong%2C+III%2C+transferee%2C+et+al.%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-02-01&rft.volume=114&rft.issue=2&rft.spage=94&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212096290
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Feb 1-Feb 29,
PY - 2000
DA - Feb 1-Feb 29, 2000
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096290?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-02-01&rft.volume=114&rft.issue=2&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 2000
N1 - Last updated - 2014-06-28
ER -
TY - GEN
T1 - The Function of and Qualifications for Jury Service: A Lesson Plan for High School Law-Related Educators To Support "Understanding the Federal Courts."
AN - 62330742; ED449091
AB - One of the most important ways that individual citizens become involved in the federal judicial process is by serving on a jury. Jury service is one of the few legal responsibilities citizens in the United States have to their government. Though some people complain about the imposition of serving on a jury, many find that their service gives them unique insights into the judicial process and an unusual opportunity to deliberate with others on weighty questions of law and evidence. With this lesson plan, students learn the difference between a trial jury and a grand jury and complete a brief activity that tests their understanding of juror qualifications and exemptions. The lesson provides an overview, educational objectives, links to both civics and social studies standards, materials needed, handouts, and step-by-step classroom procedures. (BT)
Y1 - 2000
PY - 2000
DA - 2000
SP - 8
PB - Administrative Office of the United States Courts, 1 Columbus Circle, NE, Washington, DC 20544. For full text: http://www.uscourts.gov/outreach/index.html.
KW - National Civics and Government Standards
KW - National Social Studies Standards
KW - United States Constitution
KW - ERIC, Resources in Education (RIE)
KW - Practitioners
KW - Teachers
KW - Law Related Education
KW - United States Government (Course)
KW - Civil Liberties
KW - High Schools
KW - Citizenship Education
KW - Social Studies
KW - Court Litigation
KW - Juries
KW - Legal Responsibility
KW - Federal Courts
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/62330742?accountid=14244
LA - English
DB - ERIC
N1 - Availability - Level 1 - Available online, if indexed January 1993 onward
N1 - SuppNotes - For related documents on federal courts, see SO 03
N1 - Last updated - 2014-03-21
ER -
TY - GEN
T1 - Judicial Independence: An International Comparison Service. A Lesson Plan for High School Law-Related Educators To Support "Understanding the Federal Courts."
AN - 62330717; ED449092
AB - It is widely believed that the judiciary can maintain the rule of law and guarantee fundamental rights only if it is independent from political and other pressures. Most countries have provisions in their constitutions guaranteeing an independent judiciary. Usually, this independence has two faces: institutional measures that separate the judiciary as an autonomous governmental structure, and provisions that regulate certain procedures that may influence judges' individual decisions. With this lesson plan students examine excerpts from constitutions of several countries (the United States, France, China and Hong Kong, and India) to determine what measures each prescribes for judicial independence. The lesson plan provides an overview, educational objectives, links to social studies standards, materials needed, handouts, and step-by-step classroom procedures. Includes a comparison chart and case study questions and answers. (BT)
Y1 - 2000
PY - 2000
DA - 2000
SP - 10
PB - Administrative Office of the United States Courts, 1 Columbus Circle, NE, Washington, DC 20544. For full text: http://www.uscourts.gov/outreach/index.html.
KW - China
KW - Constitutions
KW - France
KW - Hong Kong
KW - India
KW - National Social Studies Standards
KW - United States Constitution
KW - ERIC, Resources in Education (RIE)
KW - Practitioners
KW - Teachers
KW - Civil Liberties
KW - Citizenship Education
KW - Social Studies
KW - Law Related Education
KW - Comparative Analysis
KW - Court Role
KW - United States Government (Course)
KW - Foreign Countries
KW - High Schools
KW - Court Litigation
KW - Judges
KW - Federal Courts
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/62330717?accountid=14244
LA - English
DB - ERIC
N1 - Availability - Level 1 - Available online, if indexed January 1993 onward
N1 - SuppNotes - For related documents on federal courts, see SO 03
N1 - Last updated - 2014-03-21
ER -
TY - GEN
T1 - The Federal Courts in American Government: A Lesson Plan for High School Law-Related Educators To Support "Understanding the Federal Courts."
AN - 62328468; ED449088
AB - Though the framers of the United States Constitution recognized the value of an independent judicial system, they knew that to provide justice the courts must have some accountability to the government. They knew that the system must be transparent to the public. Though the basic framework of checks and balances in the U.S. Constitution clearly gives the executive and legislative branches of government some power over the judiciary, the U.S. Constitution protects judges in their decision-making function. This lesson plan presents a structural framework for students to think about how the judiciary affects government and the public, and how government and the public affect the judiciary. The lesson plan uses excerpts provided from Federalist No. 78, the U.S. Constitution, newspaper articles, and Supreme Court decisions. It provides an overview, educational objectives, links to both civics and social studies standards, materials needed, handouts, step-by-step classroom procedures for teachers, and suggested activities and questions. (BT)
Y1 - 2000
PY - 2000
DA - 2000
SP - 16
PB - Administrative Office of the United States Courts, 1 Columbus Circle, NE, Washington, DC 20544; For full text: http://www.uscourts.gov/outreach/index.html.
KW - National Civics and Government Standards
KW - National Social Studies Standards
KW - United States Constitution
KW - ERIC, Resources in Education (RIE)
KW - Practitioners
KW - Teachers
KW - Law Related Education
KW - United States Government (Course)
KW - Civil Liberties
KW - High Schools
KW - Government Role
KW - Citizenship Education
KW - Social Studies
KW - Federal Government
KW - Court Litigation
KW - Federal Courts
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/62328468?accountid=14244
LA - English
DB - ERIC
N1 - Availability - Level 1 - Available online, if indexed January 1993 onward
N1 - SuppNotes - For related documents on federal courts, see SO 03
N1 - Last updated - 2014-03-21
ER -
TY - GEN
T1 - Mini Simulation of a Supreme Court Oral Argument: A Lesson Plan for High School Law-Related Educators To Support "Understanding the Federal Courts."
AN - 62328037; ED449090
AB - Every year the Supreme Court hears dozens of cases related to key constitutional issues. These cases can be used to teach enduring concepts in government and law. With this lesson plan, students learn about important concepts in Fourth Amendment law and stage a mock Supreme Court oral argument in small groups on a case decided in the 1999-2000 term. The lesson plan provides an overview, educational objectives, links to both civics and social studies standards, materials needed, handouts, and step-by-step classroom procedures. (BT)
Y1 - 2000
PY - 2000
DA - 2000
SP - 21
PB - Administrative Office of the United States Courts, 1 Columbus Circle, NE, Washington, DC 20544. For full text: http://www.uscourts.gov/outreach/index.html.
KW - Fourth Amendment
KW - Legal Procedures
KW - National Civics and Government Standards
KW - National Social Studies Standards
KW - Supreme Court
KW - United States Constitution
KW - ERIC, Resources in Education (RIE)
KW - Practitioners
KW - Teachers
KW - Small Group Instruction
KW - Law Related Education
KW - United States Government (Course)
KW - Civil Liberties
KW - High Schools
KW - Citizenship Education
KW - Social Studies
KW - Simulation
KW - Court Litigation
KW - Federal Courts
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/62328037?accountid=14244
LA - English
DB - ERIC
N1 - Availability - Level 1 - Available online, if indexed January 1993 onward
N1 - SuppNotes - For related documents on federal courts, see SO 03
N1 - Last updated - 2014-03-21
ER -
TY - GEN
T1 - The Distinction between Civil and Criminal Law: A Lesson Plan for High School Law-Related Educators To Support "Understanding the Federal Courts."
AN - 62327552; ED449089
AB - The O. J. Simpson trials taught much of the United States a basic lesson in the difference between criminal law and civil law. Many students learn in their government classes that a person cannot be tried twice for the same crime. A person found innocent in a criminal trial, however, can be sued under civil law procedures for damages. It is possible, then, to have the two trials reach very different conclusions, as was seen with the Simpson cases. In part, this is because there is a greater burden of proof with criminal cases than with civil cases. In this lesson plan, students learn some of the fundamental distinctions between civil and criminal law through analyzing newspaper articles that deal with the two types of cases. Students attempt to correct a fictional news article about a criminal case. The lesson plan provides an overview, educational objectives, links to both civics and social studies standards, materials needed, handouts, and step-by-step classroom procedures. (BT)
Y1 - 2000
PY - 2000
DA - 2000
SP - 10
PB - Administrative Office of the United States Courts, 1 Columbus Circle, NE, Washington, DC 20544. For full text: http://www.uscourts.gov/outreach/index.html.
KW - National Civics and Government Standards
KW - National Social Studies Standards
KW - United States Constitution
KW - ERIC, Resources in Education (RIE)
KW - Practitioners
KW - Teachers
KW - Law Related Education
KW - United States Government (Course)
KW - Civil Liberties
KW - High Schools
KW - Government Role
KW - Citizenship Education
KW - Social Studies
KW - Criminal Law
KW - Court Litigation
KW - Civil Law
KW - Federal Courts
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/62327552?accountid=14244
LA - English
DB - ERIC
N1 - Availability - Level 1 - Available online, if indexed January 1993 onward
N1 - SuppNotes - For related documents, see SO 032 462-468.
N1 - Last updated - 2014-03-21
ER -
TY - GEN
T1 - Federal Court Resources: A Lesson Plan for High School Law-Related Educators To Support "Understanding the Federal Courts."
AN - 62326508; ED449093
AB - This lesson plan provides general information about local courts and tells how a teacher can prepare a class visit to the courts. Includes an outline on four popular government textbooks. (BT)
Y1 - 2000
PY - 2000
DA - 2000
SP - 10
PB - Administrative Office of the United States Courts, 1 Columbus Circle, NE, Washington, DC 20544. For full text: http://www.uscourts.gov/outrach/index.html.
KW - Site Visits
KW - Web Sites
KW - ERIC, Resources in Education (RIE)
KW - Law Related Education
KW - United States Government (Course)
KW - Civil Liberties
KW - High Schools
KW - Citizenship Education
KW - Student Participation
KW - Social Studies
KW - Field Trips
KW - Court Litigation
KW - Federal Courts
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/62326508?accountid=14244
LA - English
DB - ERIC
N1 - Availability - Level 1 - Available online, if indexed January 1993 onward
N1 - SuppNotes - For related documents on federal courts, see SO 03
N1 - Last updated - 2014-03-21
ER -
TY - JOUR
T1 - Table of contents
AN - 212110473
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jan 1-Jan 31,
PY - 2000
DA - Jan 1-Jan 31, 2000
SP - 2
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212110473?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2000-01-01&rft.volume=114&rft.issue=1&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2000
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Suzy's Zoo's, petitioner v. Commission of Internal Revenue, respondent
AN - 212096410
AB - In the Suzy's Zoo's v. Commr. case, the petitioner sells greeting cards and other paper products bearing an image of one or more of the petitioner's licensed cartoon characters. The petitioner's employees develop and draw the originals of all of the characters, and the petitioner transfers the original drawings to independent printing companies to reproduce images of the drawings onto the petitioner's paper products. The Tax Court held that the petitioner produces, rather than resells, its paper products; thus, the petitioner does not qualify for the small reseller exception to the uniform capitalization rules (UNICAP) rules of Section 263A. The petitioner is not excepted from the UNICAP rules by virtue of the artist exemption of Section 263A(h). None of the petitioner's shareholders owns substantially all of the petitioner's stock within the meaning of Section 263A(h)(3)(D)(i)(I). The year of change for purposes of Section 481 is the subject year rather than the first year to which the UNICAP rules apply.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jan 1-Jan 31,
PY - 2000
DA - Jan 1-Jan 31, 2000
SP - 1
EP - 14
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 114 TC 1
KW - Internal Revenue Code -- Section 263A
KW - Uniform capitalization rules
KW - Accounting changes
KW - Stockholders
KW - Inventory
KW - Greeting card industry
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2000
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212072904
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 2000///Jan 1-Jan 31,
PY - 2000
DA - Jan 1-Jan 31, 2000
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 114
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 2000
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - William D Little, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098477
AB - In the Little v. Commr. case, during administration of an estate, the petitioner received information indicating possible income tax liabilities of the estate. The petitioner gave the information to the estate's lawyer, who erroneously and repeatedly advised the petitioner that the estate had no tax liabilities and advised the petitioner to make disbursements and distributions. The petitioner, acting in good faith, followed this advice and eventually closed the estate without paying the estate's income tax liabilities. The Tax Court held that a fiduciary who reasonably and in good faith relies on an attorney's legal advice that there are no debts due to the US before paying other claims has not knowingly disregarded debts to the US. The petitioner is not liable for the income tax liabilities of the estate.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Dec 1-Dec 31,
PY - 1999
DA - Dec 1-Dec 31, 1999
SP - 474
EP - 483
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 474
KW - Estate taxes
KW - Income taxes
KW - Estate administration
KW - Tax assessments
KW - Fiduciary liability
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Rountree Cotton Co., Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094867
AB - In the Rountree Cotton Co. v. Commr. case, the IRS determined that a corporation made below-market-interest loans directly and indirectly to the company's shareholders within the meaning of Section 7872. The company contends that Section 7872 was not intended to apply to a loan made by a company to a shareholder of the company who does not have a majority or controlling interest in the company. The company also contends that Section 7872 does not apply to a loan by a company to an entity in which no shareholder of the company individually holds a controlling or majority interest. The Tax Court held that Section 7872(c)(1)(C) applies to the company's loans to each of its shareholders and to the company's loans to each of the family-owned entities in which the company's shareholders held an interest. Section 7872 requires consistent treatment but does not require that the IRS make both adjustments concurrently or determine one before determining the other.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Dec 1-Dec 31,
PY - 1999
DA - Dec 1-Dec 31, 1999
SP - 422
EP - 439
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 422
KW - Internal Revenue Code -- Section 7872
KW - Stockholder loans
KW - Interest rates
KW - Income taxes
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Larry W. and Cynthia J. Van Wyk, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212090251
AB - In the Van Wyk v. Commr. case, P and L each own 50% of the stock in W, an S corporation engaged in the business of farming. P and his wife borrowed funds from L and his wife. On the same day, P transferred to W funds equal in amount to the loan from L and his wife. Part of the funds P transferred to W to pay off preexisting debts P owed to W, and the remainder represented a new debt from W to P. The Tax Court held that, pursuant to Section 465(a), P is not at risk with respect to the loan. The at-risk treatment of amounts borrowed by a taxpayer and contributed to an activity is governed by Section 465(b)(1)(B). P is not considered to be at risk with respect to the loan because Section 465(b)(3)(A) bars at-risk treatment with respect to amounts that are borrowed from a person with a prohibited interest in the activity, and L's equity interest is such an interest.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Dec 1-Dec 31,
PY - 1999
DA - Dec 1-Dec 31, 1999
SP - 440
EP - 449
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 440
KW - Internal Revenue Code -- Section 465
KW - At risk limitations
KW - S corporations
KW - Stockholder loans
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212090202
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Dec 1-Dec 31,
PY - 1999
DA - Dec 1-Dec 31, 1999
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212090202?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Baine P. and Mildred C. Kerr, donors, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212070455
AB - In the Kerr v. Commr. case, in 1993, the petitioners and their children formed 2 family limited partnerships, which contained identical restrictions on liquidation of the partnerships. In 1994, the petitioners transferred limited partnership interests to the University of Texas and created several grantor retained annuity trusts (GRAT). The Tax Court held that the petitioners transferred limited partnership interests to the GRATs in both form and substance. Pursuant to Reg. 25.2512-1, the value of the limited partnership interests is equal to the price that a hypothetical willing buyer would pay to a willing seller for the limited partnership interests. The restrictions on liquidation in dispute do not constitute applicable restrictions within the meaning of Section 2704(b).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Dec 1-Dec 31,
PY - 1999
DA - Dec 1-Dec 31, 1999
SP - 449
EP - 474
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 449
KW - Tax regulations -- Reg. 25.2512-1
KW - Internal Revenue Code -- Section 2704(b)
KW - Grantor retained annuity trusts
KW - Gift taxes
KW - Limited partnerships
KW - Distribution of partnership interests
KW - Valuation
KW - Liquidation
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Southern Multi-Media Communications, Inc., formerly Wometco Cable Corp. and subsidiaries F.K.A. Wexa Cable, Inc. and subsidiaries, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212070336
AB - In the Southern Multi-Media Communications v. Commr. case, an affiliated group of companies engaged in the cable television business, incurred costs in 1989-1991 while improving 6 cable systems and claimed investment tax credits. The Tax Court held that $1,927,396 in costs of certain improvements to cable television systems does not qualify for investment tax credit under the supply or service transition rule of Section 204(a)(3) of the Tax Reform Act of 1986.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Dec 1-Dec 31,
PY - 1999
DA - Dec 1-Dec 31, 1999
SP - 412
EP - 422
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 412
KW - Investment tax credits
KW - Cable television industry
KW - Communications equipment
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212100578
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Nov 1-Nov 30,
PY - 1999
DA - Nov 1-Nov 30, 1999
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - USFreightways Corporation, F.K.A. TNT Freightways Corporation and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096342
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Nov 1-Nov 30,
PY - 1999
DA - Nov 1-Nov 30, 1999
SP - 329
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=USFreightways+Corporation%2C+F.K.A.+TNT+Freightways+Corporation+and+subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1999-11-01&rft.volume=113&rft.issue=5&rft.spage=329&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Osteopathic Medical Oncology and Hematology, P.C., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095204
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Nov 1-Nov 30,
PY - 1999
DA - Nov 1-Nov 30, 1999
SP - 376
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Exxon Corporation & Affiliated Companies, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212094978
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Nov 1-Nov 30,
PY - 1999
DA - Nov 1-Nov 30, 1999
SP - 338
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Credits
AN - 212108874
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Oct 1-Oct 31,
PY - 1999
DA - Oct 1-Oct 31, 1999
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Henry Randolph Consulting, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212100708
AB - In the Henry Randolph Consulting v. Commr. case, the Commissioner mailed to the petitioner a notice of determination concerning worker classification under Section 7436 and attachments that did not include a list of individuals by name. After the court granted the Commissioner's motion to dismiss for lack of jurisdiction and to strike as to the amounts of employment taxes proposed for assessment, the Commissioner filed an answer with an attached list of individuals to be reclassified as the petitioner's employees. The petitioner filed a motion for judgment on pleadings, asserting that the determination notice was invalid because the list of individuals attached to the answer should have been part of the notice of determination sent to the petitioner in March 1998. The Tax Court denied the motion, since the Commissioner's failure to attack the list of individual to the determination letter was cured by the attachment to answer.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Oct 1-Oct 31,
PY - 1999
DA - Oct 1-Oct 31, 1999
SP - 250
EP - 256
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 250
KW - Internal Revenue Code -- Section 7436
KW - Jurisdiction
KW - Employees
KW - Classification
KW - Payroll taxes
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Central Reserve Life Corporation and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098618
AB - In the Central Reserve Life Corp. and Subsidiaries v. Commr. case, the petitioner's subsidiary writes cancellable accident and health insurance (CA&H). The IRS argued that the company is not a life insurance company under Section 816(a), because the company's accrued unpaid losses on insurance are unpaid losses for purposes of ascertaining its total reserves under Section 816(c). The petitioner argued that the company is a life insurance company under Section 816(a), because the term "unpaid losses," as used in Section 816(c), does not include accrued unpaid losses on CA&H insurance. The Tax Court held that the company is a life insurance company under Section 816(a). Its accrued unpaid losses on CA&H insurance are not unpaid losses for purposes of Section 816.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Oct 1-Oct 31,
PY - 1999
DA - Oct 1-Oct 31, 1999
SP - 231
EP - 250
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 231
KW - Internal Revenue Code -- Section 816
KW - Life insurance companies
KW - Accident insurance
KW - Health insurance
KW - Losses
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212098552
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Oct 1-Oct 31,
PY - 1999
DA - Oct 1-Oct 31, 1999
SP - 4
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - UnionBanCal Corporation, F.K.A. Union Bank, Successor in Interest to Standard Chartered Holdings, Inc. and includable subsidiaries, petitioner v. Commissioner of Internal Revenue...
AN - 212095421
AB - In the UnionBanCal Corp. v. Commr. case, in 1984, the petitioner was part of a controlled group of corporations. On its 1984 federal income tax return, the petitioner reported an $11.6 million loss resulting from the petitioner's sale of a loan portfolio to its UK parent company. US and UK competent authorities subsequently determined that the actual loss was $87.9 million. Pursuant to a settlement agreement, the IRS allowed the petitioner to deduct $2.3 million for the loss. The remaining loss was deferred. The Tax Court held that Temp. Reg. 1.267(f)-1T(c)(6) was valid. The petitioner is not entitled to deduct the $85.6 million loss deferred under Section 267(f). Temp. Reg. 1.267(f)-1T(c)(6) does not violate Article 24 of the US-UK Income Tax Treaty. The IRS' refusal to allow the petitioner to elect retroactive application of the 1995 final regulations under Section 267 is permissible.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Oct 1-Oct 31,
PY - 1999
DA - Oct 1-Oct 31, 1999
SP - 309
EP - 329
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 309
KW - Temporary tax regulations -- Temp. Reg. 1.267(f)-1T(c)
KW - Internal Revenue Code -- Section 267
KW - Affiliates
KW - Losses
KW - Bank portfolios
KW - Divestiture
KW - Tax deductions
KW - Tax treaties
KW - United States
KW - US
KW - UK
KW - United Kingdom
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US; United Kingdom; UK
ER -
TY - JOUR
T1 - Merlin A. and Dee D. Steger, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212095281
AB - In the Steger v. Commr. case, a lawyer retired from the practice of law in 1993. That year, the lawyer purchased a nonpracticing malpractice insurance policy to cover him for an indefinite period of time for acts, errors, or omissions in professional services rendered before the date of his retirement. The petitioners claimed a Schedule C deduction for the entire cost of the policy on their 1993 return. The IRS determined that the policy is a capital asset providing a substantial future benefit and that the petitioners were entitled to deduct only 10% of the cost of the policy in 1993. The Tax Court held that the petitioners were entitled to deduct the entire cost of the policy in the year of termination of the petitioners' business.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Oct 1-Oct 31,
PY - 1999
DA - Oct 1-Oct 31, 1999
SP - 227
EP - 231
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 227
KW - Attorneys
KW - Retirees
KW - Legal malpractice
KW - Insurance policies
KW - Tax deductions
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - NEWS
T1 - [DOCUMENT] The Legal Status Of Women: The Journey Toward Equality
AN - 449264235
AB - Women from all countries have much to share with each other about their own cultures, experiences, successes, and failures. Today, as always, women are the primary caregivers worldwide. We bear and nurture the children, and we manage the household for our families. But we also work outside the home. We want and expect to have equal opportunities in business, in the professions, and in public service. We want and expect to be paid as much as men for the same work. While women have made tremendous advances in this century, the process of achieving gender equality is still an ongoing one, in this country and throughout the world. In many respects, we have traveled far, although we have a way yet to go. We remember the old adage that "[t]he test of every civilization is the position of women in the society."
The American Constitution, signed on September 17, 1787, was produced by 55 men. Although subject to the Constitution's terms, women were "unacknowledged in its text, uninvited in its formulation, [and] unsolicited for its ratification." To be sure, provisions of the Constitution were broadly framed and did not, in and of themselves, aggravate the plight of women. Nonetheless, it is fair to say that in setting out the contours of American government in 1787, the framers of the American Constitution envisioned no role for American women.
Nor did the ratification of the Bill of Rights in 1791 have much effect on the legal status or rights of women. Although the Bill of Rights did not specifically deny equal rights to women, its authors did not contemplate meaningful protection for them, either. The carefully drawn limits of the Bill of Rights circumscribed only the federal government; the states were free to continue as before in fashioning the political and legal rights of their citizens. The States drew their legislation primarily from the English common law, which was based on a tradition in which gender defined "the geography of social life." As the great political observer Alexis de Tocqueville described it in the 1830s, "[t]he Americans have applied to the sexes the great principle of political economy which governs the manufactures of our age, by carefully dividing the duties of man from those of woman, in order that the great work of society may be the better carried on. Men dominated the public arena of political and commercial activity; women, for their part, occupied the private realm of domestic and spiritual life. The notion of two distinct "spheres" had firm roots in the belief embraced by virtually every major theologian and philosopher of the time that women were subordinate, probably less intelligent, and definitely weaker. By law, wives could not hold, purchase, control, bequeath, or convey property, retain their own wages, make contracts, or bring legal actions. In the words of the English poet, Alfred, Lord Tennyson, a wife stood in legal relation to her spouse as something just "better than his dog, a little dearer than his horse."
JF - Africa News Service
AU - Sandra Day O'Connor Justice Supreme Court of the United States
Y1 - 1999/09/29/
PY - 1999
DA - 1999 Sep 29
SP - 1
CY - Durham
KW - General Interest Periodicals--Africa
KW - Bradwell, Myra (1831-94)
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/449264235?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Africa News Service, Inc. Sep 29, 1999
N1 - People - Bradwell, Myra (1831-94)
N1 - Last updated - 2011-11-06
ER -
TY - JOUR
T1 - Martin and Barbara Schachter, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212096570
AB - In the Schachter v. Commr. case, the petitioners contended that criminal fines imposed under Section 7201, 18 U.S.C. Section 371, and former 18 U.S.C. Sections 3622 and 3623 should be allowed as offset against Section 6653(b) civil fraud additions to tax for taxable years 1985-1988 that were determined against the husband and sustained in an earlier opinion. The Tax Court determined that no credit was allowable for fines against civil fraud additions since criminal fines are punitive and allowing credit against civil fraud additions would frustrate Congress' intent in making taxpayers responsible for the portion of the government's costs in detecting, investigating, and prosecuting taxpayer fraud.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Sep 1-Sep 30,
PY - 1999
DA - Sep 1-Sep 30, 1999
SP - 192
EP - 198
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 192
KW - Internal Revenue Code -- Section 7201
KW - Internal Revenue Code -- Section 6653(b)
KW - Fines & penalties
KW - Fraud
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096570?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 20, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - The Limited, Inc., and consolidated subsidiaries, petitioner v. Commissioner of Internal Revenue respondent
AN - 212096485
AB - In the Limited Inc. and Consolidated Subsidiaries v. Commr. case, the petitioner's subsidiary, a domestic corporation, is a credit card bank, issuing private label credit cards to customers of the petitioner. F1 is a controlled foreign corporation with respect to the petitioner. F2 is a foreign subsidiary of F1. F1 funded F2, which purchased certificates of deposit (CD) from the domestic corporation. The Tax Court held that the CDs are US property within the meaning of Section 956(b)(1) and not deposits with persons carrying on the banking business within the meaning of Section 956(b)(2)(A). The court held further that the CDs are attributed to F1 pursuant to Temp. Reg. 1.956-1T(b)(4). The petitioner must include the increase of investment in US property in gross income pursuant to Section 951(a)(1)(B).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Sep 1-Sep 30,
PY - 1999
DA - Sep 1-Sep 30, 1999
SP - 169
EP - 192
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 169
KW - Internal Revenue Code -- Section 956(b)
KW - Internal Revenue Code -- Section 951(a)(1)(B)
KW - Controlled foreign corporations
KW - Certificates of deposit
KW - Foreign subsidiaries
KW - Investment income
KW - Taxable income
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 20, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Compaq Computer Corporation and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095179
AB - In the Compaq Computer Corp. v. Commr. case, in a prearranged transaction designed to eliminate typical market risks, the petitioner purchased and immediately resold American Depositary Receipts (ADR) of a foreign corporation on the floor of the NYSE. As a result of the transaction, the petitioner was the shareholder of a record 10 million ADRs on the dividend record date and received a dividend of $22,545,800 less withheld foreign taxes of $3,381,870. The petitioner also recognized a $20,652,816 capital loss on the sale of the ADRs, which was offset against previously realized capital gains. The net cashflow from the transaction, without regard to tax consequences, was a $1,486,755 loss. The Tax Court held that the transaction lacked economic substance and the foreign tax credit claimed by the petitioner was disallowed. An accuracy-related penalty was imposed due to the petitioner's negligence.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Sep 1-Sep 30,
PY - 1999
DA - Sep 1-Sep 30, 1999
SP - 214
EP - 227
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 214
KW - Foreign tax credits
KW - American Depositary Receipts
KW - Capital losses
KW - Fines & penalties
KW - Negligence
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 20, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Jeffrey R. Taylor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095130
AB - In the Taylor v. Commr. case, the petitioner was convicted of tax fraud and sought abatement of interest under Section 6404(e) for the period during which a criminal investigation and prosecution took place. The petitioner contends that the delay in proceeding with the civil case while the criminal investigation and prosecution were pending was the result of a ministerial act by officers or employees of the IRS within the meaning of Section 6404(e)(1)(A). The Tax Court held that the IRS' decision not to proceed with the civil case while the criminal investigation and prosecution were pending is not a ministerial act and, accordingly, Section 6404(e)(1)(A) is not applicable. Therefore, the IRS' determination disallowing the petitioner's request for abatement of interest is sustained.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Sep 1-Sep 30,
PY - 1999
DA - Sep 1-Sep 30, 1999
SP - 206
EP - 214
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 206
KW - Internal Revenue Code -- Section 6404(e)(1)(A)
KW - Fraud
KW - Interest costs
KW - Tax abatement
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 20, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Crop Associates-1986, W. Keith Oehlschlager, a partner other than the tax matters partner, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095047
AB - In the Crop Associates-1986 v. Commr. case, the tax matters partner, an intervenor, moved to file amendment to petition, which would add to the petition the affirmative defense of equitable recoupment. The IRS objected on various grounds. The Tax Court agreed with the IRS that equitable recoupment is not a partnership item and that granting the motion would surprise and substantially disadvantage the IRS. The motion was denied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Sep 1-Sep 30,
PY - 1999
DA - Sep 1-Sep 30, 1999
SP - 198
EP - 206
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 198
KW - Tax matters partner
KW - Limited partnerships
KW - United States
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Crop+Associates-1986%2C+W.+Keith+Oehlschlager%2C+a+partner+other+than+the+tax+matters+partner%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1999-09-01&rft.volume=113&rft.issue=3&rft.spage=198&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 20, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Paul J. Pekar, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212090406
AB - In the Pekar v. US case, a US citizen residing in Germany and the UK during his 1995 tax year paid resident income tax to the foreign countries in an amount exceeding his reported US income tax liability. The petitioner claimed a foreign tax credit that reduced his US income tax to zero. The petitioner did not compute or report liability for the alternative minimum tax under Section 55 or the foreign tax credit limitations under Section 59. The Tax Court held that under the US-Germany treaty and the US-UK treaty, the petitioner is not entitled to relief from the AMT under either treaty. The US-Germany treaty recognizes and does not prohibit the Section 59 limit as double taxation. Even if the US-UK treaty conflicts with Section 59, because of the established last-in time rule, the Section 59 limitation on the foreign tax credit trumps any conflicting provision in the treaty because the IRC section was subsequently promulgated.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Sep 1-Sep 30,
PY - 1999
DA - Sep 1-Sep 30, 1999
SP - 158
EP - 169
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 158
KW - Internal Revenue Code -- Section 59
KW - Internal Revenue Code -- Section 55
KW - Foreign tax credits
KW - Alternative minimum tax
KW - Income taxes
KW - Tax treaties
KW - United States
KW - US
KW - UK
KW - Germany
KW - United Kingdom
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 20, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US; Germany; United Kingdom; UK
ER -
TY - JOUR
T1 - Credits
AN - 212070580
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Sep 1-Sep 30,
PY - 1999
DA - Sep 1-Sep 30, 1999
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Ivan and Betty Lee Turner Gati, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212100887
AB - In the Gati v. Commr. case, on August 13, 1998, the IRS mailed a final determination letter to the petitioners denying their request for abatement of interest for the taxable year 1978. On February 17, 1999, the petitioners filed an imperfect petition for review with the Tax Court under Section 6404(g). The Tax Court dismissed the case for lack of jurisdiction on the ground that the petition was not filed with the court within the 180-day period prescribed in Section 6404(g)(1).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Aug 1-Aug 31,
PY - 1999
DA - Aug 1-Aug 31, 1999
SP - 132
EP - 135
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 132
KW - Internal Revenue Code -- Section 6404(g)
KW - Jurisdiction
KW - Petitions
KW - Deadlines
KW - Tax abatement
KW - Interest costs
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212100887?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - William Grant Lee, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212100791
AB - In the Lee v. Commr. case, the petitioner and his former wife claimed losses from a tax shelter partnership on their 1980 federal income tax return. In April 1984, the IRS issued a notice of deficiency denying those losses. The petitioner's case was not resolved until 1995 when the petitioner and the IRS entered a settlement agreement. Pursuant to the settlement agreement, the Tax Court entered a decision that there was a deficiency in the petitioner's federal income tax for 1980. The petitioner requested an abatement of interest on his 1980 federal income tax. In November 1996, the IRS issued a notice of final determination denying the petitioner's claim to abate interest. The petitioner filed a petition for review of the IRS' failure to abate interest. The Tax Court held that the IRS' failure to abate interest was not an abuse of discretion.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Aug 1-Aug 31,
PY - 1999
DA - Aug 1-Aug 31, 1999
SP - 145
EP - 152
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 145
KW - Tax abatement
KW - Interest costs
KW - Tax shelters
KW - Losses
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Harry E. Peaden, Jr. and Cindy D. Peaden, petitioners V. Commissioner of Internal Revenue, respondent
AN - 212096722
AB - In the Peaden v. Commr. case, a wholly owned S corporation leased trucks under master lease agreements. For each truck, the S corporation and the lessor agreed to a base rent dependent on the lessor's cost of the truck. The master leases contain a terminal rental adjustment clause (TRAC), providing that the lessor, at the conclusion of the lease term, must sell the truck and remit to the S corporation any sale proceeds that exceed the remaining base rent plus the lessor's cost of arranging the sale. The Tax Court held that, pursuant to Section 7701(h)(1), the TRAC contained in the master leases will not be taken into consideration in deciding whether the lease transactions are entitled to lease treatment. The court held further that the lease transactions are entitled to be treated as leases.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Aug 1-Aug 31,
PY - 1999
DA - Aug 1-Aug 31, 1999
SP - 116
EP - 125
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 116
KW - Internal Revenue Code -- Section 7701(h)
KW - Automobile leasing
KW - S corporations
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Walter R. Strohmaier, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095510
AB - In the Strohmaier v. Commr. case, an independent agent for an insurance brokerage firm and a part-time minister was not provided an office by the insurance brokerage firm. The petitioner's insurance activity was conducted by visiting clients at their homes or other locations. The Tax Court held that, although a portion of the petitioner's residence was used exclusively and regularly in his 2 activities, the residence was not his principal place of business. Accordingly, the home office expenses were not deductible. The court held further that the car and truck expenses incurred by the petitioner between his residence and the place where he conducted religious services and the car and truck expenses between his residence and the first and last place of insurance customer contact each day were not deductible as transportation expenses but were nondeductible commuting expenses. Expenses incurred for meals, in the absence of overnight lodging, were not deductible as travel expenses away from home.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Aug 1-Aug 31,
PY - 1999
DA - Aug 1-Aug 31, 1999
SP - 106
EP - 116
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 106
KW - Internal Revenue Code -- Section 280A(c)(1)(A)
KW - Internal Revenue Code -- Section 262
KW - Internal Revenue Code -- Section 162(a)
KW - Independent insurance agents & brokers
KW - Home office deduction
KW - Principal place of business
KW - Automobile expenses
KW - Travel & entertainment expenses
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212095510?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Walter+R.+Strohmaier%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1999-08-01&rft.volume=113&rft.issue=2&rft.spage=106&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - John B. Young and Martha H. Young, petitioners v. Commissioner of Internal Revenue, respondent / Louise F. Young, F.K.A. Louise Y. Ausman, and James R. Ausman, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212090541
AB - In the Young v. Commr. case, the petitioners were divorced in 1988. Pursuant to their 1989 property settlement, the husband transferred to his wife his promissory note for $1.5 million. After the husband defaulted on the note, a state court entered judgment in favor of the wife. In 1992, as part of a settlement agreement relating to the judgment, the husband transferred property to the wife in exchange for the promissory note. The Tax Court held that Section 1041 applies to the 1992 transfer of property, from husband to wife, that resolved a dispute that arose from their property settlement. The wife's 1992 gross income includes $308,906 relating to the value of property transferred to her to discharge certain debts. The wife may deduct legal and collection expenses attributable to the collection of taxable income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Aug 1-Aug 31,
PY - 1999
DA - Aug 1-Aug 31, 1999
SP - 152
EP - 157
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 152
KW - Internal Revenue Code -- Section 1041
KW - Property transfers
KW - Divorce
KW - Promissory notes
KW - Taxable income
KW - Tax deductions
KW - Legal fees
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Sklar, Greenstein & Scheer, P.C., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212090472
AB - In the Sklar, Greenstein & Scheer P.C. v. Commr. case, the petitioner, a professional corporation, deducted litigation costs paid on behalf of its qualified deferred compensation plan and certain individuals although the company was not complainant in litigation by the plan and the owner-employee physicians against the plan's securities account managers for alleged breach of fiduciary duty and other claims. The IRS held that Reg. 1.404(a)-3(d) controls the deduction in this case and that only expenses incurred by an employer that are of a recurring nature are deductible thereunder. The Tax Court held that the petitioner may deduct the portion of the litigation costs incurred in connection with the plan under Section 162. Section 404 limits its deductions for contributions to a plan but does not preclude the petitioner from deducting its payment of these plan expenses. The accuracy-related penalty under Section 6662(a) was sustained.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Aug 1-Aug 31,
PY - 1999
DA - Aug 1-Aug 31, 1999
SP - 135
EP - 145
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 135
KW - Tax regulations -- Reg. 1.404(a)-3(d)
KW - Internal Revenue Code -- Section 162
KW - Information returns -- Section 404
KW - Fiduciary liability
KW - Employer contributions
KW - Legal fees
KW - Tax deductions
KW - Deferred compensation
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212070800
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Aug 1-Aug 31,
PY - 1999
DA - Aug 1-Aug 31, 1999
SP - 4
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Herbert C. Elliott, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212070668
AB - In the Elliott v. Commr. case, a Form 1040 was submitted by an attorney on behalf of the petitioner for the taxable year 1990, which would have been timely. The submission of the return by the attorney did not comply with the requirements of Reg. 1.6012-1(a)(5). The petitioner contends that, irrespective of the regulations, the return was timely filed under Miller v. Commr. The Tax Court held that, because the Form 1040 submitted on behalf of the petitioner was not signed as required by Reg. 1.6012-1(a)(5), it did not constitute a valid return. The court held further that the regulation is valid and that the petitioner is liable for the addition to tax.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Aug 1-Aug 31,
PY - 1999
DA - Aug 1-Aug 31, 1999
SP - 125
EP - 132
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Deadlines
KW - Tax court decisions -- 113 TC 125
KW - Tax regulations -- Reg. 1.6012-1(a)(5)
KW - Tax returns -- Form 1040
KW - Signatures
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Credits
AN - 212100969
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Jul 1-Jul 31,
PY - 1999
DA - Jul 1-Jul 31, 1999
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212100969?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Credits&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1999-07-01&rft.volume=113&rft.issue=1&rft.spage=III&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Gerald A. Sadler, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095390
AB - In the Sadler v. Commr. case, the petitioner, a tax attorney, was the president and sole shareholder of 6 corporations. The petitioner prepared his own Forms W-2 for 1989 and 1990 from these corporations. The Forms W-2 listed large amounts of Federal income tax withheld. The corporations did not deposit with the IRS or withhold any Federal income tax on the wages earned by the petitioner. On his tax returns for 1989 and 1990, the petitioner reported the correct tax imposed under subtitle A. However, the petitioner also reported as withholdings the amounts listed on the false Forms W-2. The Tax Court determined the petitioner had an underpayment of tax for 1989 and 1990. The Tax Court further held that the petitioner was liable for the fraud penalty for 1989 and 1990 and the periods of limitation on assessment for 1989 and 1990 did not expire.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Jul 1-Jul 31,
PY - 1999
DA - Jul 1-Jul 31, 1999
SP - 99
EP - 106
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 99
KW - Internal Revenue Code -- Section 6664(a)
KW - Fraud
KW - Income taxes
KW - Withholding taxes
KW - Tax underpayment
KW - Attorneys
KW - United States
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212095390?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=unknown&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Gerald+A.+Sadler%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1999-07-01&rft.volume=113&rft.issue=1&rft.spage=99&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Table of contents
AN - 212095280
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Jul 1-Jul 31,
PY - 1999
DA - Jul 1-Jul 31, 1999
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - CMI International, Inc. a Michigan Corporation, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212090626
AB - In the CMI International Inc. v. Commr. case, the petitioner's wholly owned domestic subsidiary participated in a debt-equity-swap transaction in which the subsidiary exchanged an interest in Mexican US-dollar denominated debt for stock in the subsidiary's Mexican subsidiary. On its consolidated 1988 tax return, the petitioner reported no gain or loss relating to the swap transaction. In the notice of deficiency, the respondent determined that the petitioner recognized an $830,000 gain relating to the transaction. The Tax Court held that pursuant to Section 367(a) and Section 1.367(a)-1T(b)(3)(i) Temporary Income Tax Regulations the petitioner did not recognize any gain from the swap transaction, since the US subsidiary did not transfer appreciated property to the Mexican subsidiary.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Jul 1-Jul 31,
PY - 1999
DA - Jul 1-Jul 31, 1999
SP - 1
EP - 6
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 1
KW - Internal Revenue Code -- Section 367(a)
KW - Temporary tax regulations -- Temp. Reg. 1.367(a)-1T(b)(3)(i)
KW - Consolidated tax returns
KW - Gain recognition
KW - Automotive supplies
KW - Foreign exchange translations
KW - Intercompany transactions
KW - Foreign subsidiaries
KW - Swap arrangements
KW - United States
KW - US
KW - Mexico
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US; Mexico
ER -
TY - JOUR
T1 - Redlands Surgical Services, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212070996
AB - In the Redlands Surgical Services v. Commr. case, the petitioner is a nonprofit corporation whose sole activity is participating as a co-general partner for a for-profit corporation in a partnership that is general partner of an operating partnership that owns and operates an ambulatory surgical center. The Tax Court held, that on the facts involved, the petitioner has ceded effective control to private parties, conferring impermissible private benefit. The petitioner is therefore not operated exclusively for exempt purposes within the meaning of Section 501(c)(3).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Jul 1-Jul 31,
PY - 1999
DA - Jul 1-Jul 31, 1999
SP - 47
EP - 98
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 47
KW - Internal Revenue Code -- Section 501(c)(3)
KW - Nonprofit hospitals
KW - Charities
KW - Classification
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Estate of Frank A. Branson, deceased, Mary M. March, Executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212070902
AB - In the Estate of Branson v. Commr. case, pursuant to court order, the decedent's daughter, an executrix and residuary legatee, sold, at $335 and $850 per share, respectively, shares of A and B stock decedent held at death. On 1992 Form 1041, the petitioner reported capital gain from stock sales, which it calculated by subtracting values of shares reported on estate tax return ($181.50 and $485, respectively) from sale proceeds and on Schedule K-1, distribution of net long-term capital gain to executrix, who then reported the gain on Schedule D attached to 1992 joint income tax return. The IRS determined a deficiency in petitioner's estate tax return; in prior memorandum opinion, the Tax Court had determined values were $276 and $626; and the petitioner asserted it was entitled to equitable recoupment of income tax overpaid by executrix, a refund of which was barred by Section 6511(a) statute of limitations. The Tax Court determined the doctrine of equitable recoupment entitled the petitioner to credit for income tax overpaid by the executrix on the gain recognized on sales of shares due to lower values reported on the estate tax return.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Jul 1-Jul 31,
PY - 1999
DA - Jul 1-Jul 31, 1999
SP - 6
EP - 47
CY - Washington
PB - Superintendent of Documents
VL - 113
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions -- 113 TC 6
KW - Internal Revenue Code -- Section 6511(a)
KW - Estate taxes
KW - Tax refunds
KW - Statutes of limitations
KW - Income taxes
KW - Gain recognition
KW - Estate assets
KW - Valuation
KW - Stock
KW - Capital gains
KW - United States
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - United States; US
ER -
TY - JOUR
T1 - Common cause, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096959
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Jun 1-Jun 30,
PY - 1999
DA - Jun 1-Jun 30, 1999
SP - 332
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Estate of Monte H. Goldman, deceased, Carole Schutter, F.K.A. Carole Goldman, personal representative, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096849
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Jun 1-Jun 30,
PY - 1999
DA - Jun 1-Jun 30, 1999
SP - 317
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Monte+H.+Goldman%2C+deceased%2C+Carole+Schutter%2C+F.K.A.+Carole+Goldman%2C+personal+representative%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1999-06-01&rft.volume=112&rft.issue=6&rft.spage=317&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Credits
AN - 212095513
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Jun 1-Jun 30,
PY - 1999
DA - Jun 1-Jun 30, 1999
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - George W Guill, petitioner v. Commissioner of Interanal Revenue, respondent
AN - 212071142
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Jun 1-Jun 30,
PY - 1999
DA - Jun 1-Jun 30, 1999
SP - 325
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Credits
AN - 212101024
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///May 1-May 31,
PY - 1999
DA - May 1-May 31, 1999
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212101024?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - General Motors Corporation & subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098696; 00729393
AB - In the General Motors Corp. and Subsidiaries v. Commr. case, GM and GMAC were members of a consolidated group. GM manufactured motor vehicles. GMAC financed motor vehicles. The Tax Court held that the consolidated return regulations in issue constituted a method of reporting and not a method of accounting. The court held further that GM's rate support deductions were not subject to deferral pursuant to Reg. 1.1502-13(b)(2).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///May 1-May 31,
PY - 1999
DA - May 1-May 31, 1999
SP - 270
EP - 304
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 270
KW - Tax regulations
KW - Reg. 1.1502-13(b)(2)
KW - Consolidated tax returns
KW - Tax deductions
KW - Intercompany transactions
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=General+Motors+Corporation+%26amp%3B+subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1999-05-01&rft.volume=112&rft.issue=5&rft.spage=270&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Robert E. Wadlow and Connie V. Wadlow, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212097020; 00729392
AB - In the Wadlow v. Commr. case, the petitioners engaged in horse boarding and training activities beginning in 1989. The petitioners claimed deductions related to these activities on Schedules C for their 1990-1994 taxable years. The petitioners made valid elections on Form 5213. The IRS issued notices of deficiency for the petitioners 1990-1994 taxable years on August 15, 1996, in which deductions related to the petitioners' horse boarding and training activities were disallowed. The IRS subsequently agreed to such deductions for 1991 and 1992 and also allowed additional deductions related to the petitioners' horse boarding and training activities, resulting in overpayments as to those years, but challenged the court's jurisdiction to determine and allow such overpayments. The Tax Court held that the overpayments of the petitioners' 1991 and 1992 federal income tax were not barred by the period of limitations on credits or refunds.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///May 1-May 31,
PY - 1999
DA - May 1-May 31, 1999
SP - 247
EP - 270
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 247
KW - Income taxes
KW - Tax overpayment
KW - Statutes of limitations
KW - Tax refunds
KW - Tax credits
KW - Business expenses
KW - Tax deductions
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Robert+E.+Wadlow+and+Connie+V.+Wadlow%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1999-05-01&rft.volume=112&rft.issue=5&rft.spage=247&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Aldrich H. Ames, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095591; 00729394
AB - In the Ames v. Commr. case, the petitioner, an employee of the CIA, began selling classified information to the Soviet Union. During 1985, the petitioner received a communication from a Soviet agent that $2 million had been set aside for the petitioner to draw upon. On April 28, 1994, the petitioner pleaded guilty to conspiracy to commit espionage and tax conspiracy to defraud the US government. The Tax Court held that the work product privilege applies to the criminal reference letter, and the petitioner had now shown substantial need that would vitiate the IRS' claim of work product privilege. The Court further held that the petitioner did not constructively receive income before specific amounts were made available to him. The court also held that the imposition of a tax liability on the petitioner's espionage income and/or the imposition of an accuracy-related penalty does not constitute punishment within the meaning of the Double Jeopardy Clause.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///May 1-May 31,
PY - 1999
DA - May 1-May 31, 1999
SP - 304
EP - 317
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 304
KW - Constructive receipt
KW - Espionage
KW - Taxable income
KW - Tax evasion
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212095555
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///May 1-May 31,
PY - 1999
DA - May 1-May 31, 1999
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - William T. Gladden and Nicole L. Gladden, petitioners v. commissioner of internal revenue, respondent
AN - 212109563; 00727828
AB - In the William T. Gladden and Nicole L. Gladden v. Commr. case, the partnership relinquished water rights to the Colorado River and received $1,088,132 from the US Department of Interior in 1992. In 1993, the petitioners reported their share of partnership distribution as capital gain income, which the IRS contended was ordinary income. On cross-motions for partial summary judgment, the Tax Court held that partnership water rights constitute capital assets. The Tax Court further held that no portion of the partnership's tax basis in the land the partnership acquired in 1976 is to be allocated to the water rights the partnership acquired in 1983 and relinquished in 1992.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Apr 1-Apr 30,
PY - 1999
DA - Apr 1-Apr 30, 1999
SP - 209
EP - 230
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 209
KW - Internal Revenue Code
KW - Section 1221
KW - Water rights
KW - Distribution of partnership interests
KW - Capital gains
KW - Capital assets
KW - Tax basis
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Robert W. and Janet L. Carlson, petitioners v. commissioner of internal revenue, respondent
AN - 212109475; 00727830
AB - In the Carlson v. Commr. of Internal Revenue case, the petitioner is a shareholder of A, an S corporation, which is engaged in the business of selling residential timeshare units to individuals on an installment basis. A elected under Section 453(l)(3)(A) to report installment sale income under the installment method. The petitioner, in his capacity as a shareholder, paid additional tax equal to the interest on the amount of tax deferred as a result of A's use of the installment method, as required under Section 453(l)(3)(A). Pursuant to Section 453(l)(3)(c), the petitioners deducted the payment as interest on their joint Federal income tax returns for 1993, 1994, 1995, and 1996. The IRS disallowed the interest deductions in full on the basis that the interest constituted nondeductible personal interest under Section 163(h)(2)(A) and Temp. Reg. 1.163-9T(2)(i)(B). The Tax Court held that the petitioners may not deduct the Section 453(l)(3)(A) interest on the tax incurred by the petitioners on installment sales of timeshares by A, because the interest is not properly allocable to a trade or business of the petitioners.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Apr 1-Apr 30,
PY - 1999
DA - Apr 1-Apr 30, 1999
SP - 240
EP - 246
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 240
KW - Internal Revenue Code
KW - Section 453(l)(3)(A)
KW - Temporary tax regulations
KW - Temp. Reg. 1.163-9T(2)(i)(B)
KW - S corporations
KW - Income taxes
KW - Tax deductions
KW - Interest costs
KW - Timesharing
KW - Installment method
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Credits
AN - 212109420
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Apr 1-Apr 30,
PY - 1999
DA - Apr 1-Apr 30, 1999
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212109420?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - John D Shea, petitioner v. commissioner of internal revenue, respondent
AN - 212101130; 00727827
AB - In the John D. Shea v. Commr. case, the petitioner and his wife filed joint returns for 1990 and 1991. The petitioner submitted a delinquent return for 1992 that was filed as a joint return. The IRS determined that the petitioner underreported business receipts for 1990, 1991, and 1992 based on deposits to his bank accounts and also disallowed business deductions claimed on the petitioner's returns. In the notice of deficiency for 1992, the IRS determined that the petitioner's proper filing status for 1992 was married filing separately. Even though the petitioner and his wife remained married throughout 1992, the IRS did not allocate one-half of the petitioner's income for 1992 to the petitioner's wife pursuant to California community property law. The Tax Court ruled that the IRS's determinations of additional gross receipts and disallowance of deductions were, with certain modifications, upheld. The Tax Court further held that Section 7522 requires that a notice of deficiency contain a description of the basis for the Commissioner's tax determination. The burden of proof is on the IRS. The IRS failed to meet this burden; therefore the petitioner is entitled to the benefits of California's community property law for the taxable year 1992.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Apr 1-Apr 30,
PY - 1999
DA - Apr 1-Apr 30, 1999
SP - 183
EP - 209
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 183
KW - Internal Revenue Code
KW - Section 66(b)
KW - Section 7522
KW - Tax collections
KW - Tax deductions
KW - Joint tax returns
KW - Burden of proof
KW - Community property
KW - California
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US; California
ER -
TY - JOUR
T1 - Table of contents
AN - 212101040
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Apr 1-Apr 30,
PY - 1999
DA - Apr 1-Apr 30, 1999
SP - 3
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212101040?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1999-04-01&rft.volume=112&rft.issue=4&rft.spage=VII&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Eldon Harvey Krugman, petitioner v. commissioner of internal revenue, respondent
AN - 212090744; 00727829
AB - In the Krugman v. Commr. of Internal Revenue case, the petitioner filed his 1985 Federal income tax return on October 27, 1992. In July 1993, the petitioner signed an installment agreement for 1985. From August 1993 to March 1995, the IRS sent 19 monthly payment notices for 1985 to the petitioner, which erroneously said they included interest. On August 9, 1995, the IRS assessed interest accrued for 1985 from April 15, 1986 to August 7, 1995. On April 21, 1996, the petitioner filed a Claim for Refund and Request for Abatement for 1985 under Section 6404(e). The IRS denied the claim and on August 17, 1997, levied the petitioner's bank account for unpaid 1985 assessment and statutory additions, albeit abating interest accrued from March 1 to August 7, 1995. The petitioner petitioned for review of the IRS' refusal to abate interest, alleged nonliability for additions to tax, charged improper levy on bank account and sought to offset the 1985 tax liability with the 1995 refund. The Tax Court determined that under Section 6404(g), it lacked jurisdiction to decide the wrongful levy claim. The Tax Court further held the IRS' failure to abate interest from April 15, 1986 to April 11, 1993 was not an abuse of discretion.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Apr 1-Apr 30,
PY - 1999
DA - Apr 1-Apr 30, 1999
SP - 230
EP - 240
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 230
KW - Internal Revenue Code
KW - Section 6404
KW - Tax collections
KW - Tax underpayment
KW - Jurisdiction
KW - Installment payments
KW - Interest costs
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212090744?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Eldon+Harvey+Krugman%2C+petitioner+v.+commissioner+of+internal+revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1999-04-01&rft.volume=112&rft.issue=4&rft.spage=230&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Richard R Simplot, deceased, John Edward Simplot, personal representative, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212101337; 00725227
AB - In the Estate of Simplot v. Commr. case, the petitioner estate's decedent died on June 24, 1993, owning 23.55% of class A voting shares and 2.79% of class B nonvoting shares of a private, family-owned corporation. On the estate tax return, the petitioner reported the fair market per-share value of both classes at $2,650. The IRS determined the fair market per-share value of $801,994.83 and $3,585.50 for class A and B, respectively. The Tax Court held that, on facts and circumstances, classes A and B should not be combined and valued together, since the premium for voting privileges was appropriate and was to be computed in relation to equity value of the corporation and since a different marketability discount applied to each class. The Court also held that the Section 2056 marital deduction had to be recalculated because of revaluation of class A stock bequeathed to a credit shelter trust established by the decedent's will and because of state transfer and inheritance taxes on bequest that were chargeable to the credit shelter trust. The petitioner was not liable for penalties under Section 6662 for substantial estate valuation understatements or misstatements because of the petitioner's good faith reliance on advice of tax professionals and appraisers.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Mar 1-Mar 31,
PY - 1999
DA - Mar 1-Mar 31, 1999
SP - 130
EP - 183
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 130
KW - Internal Revenue Code
KW - Section 2056
KW - Section 6662
KW - Stock
KW - Valuation
KW - Fair market value
KW - Estate taxes
KW - Marital deductions
KW - Fines & penalties
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212101337?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Richard+R+Simplot%2C+deceased%2C+John+Edward+Simplot%2C+personal+representative%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1999-03-01&rft.volume=112&rft.issue=3&rft.spage=130&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Dennis L Hayden and Sharon E Hayden, Petitioners v. Commissioners of Internal Revenue, respondent
AN - 212101240; 00725225
AB - In the Hayden v. Commr. case, the petitioners were sole partners in a partnership. During 1994, the partnership expended $25,650 on Section 179 property and elected to expense $17,500 of that amount. Without regard to this deduction, the partnership had no taxable income for the 1994 taxable year. The deduction under Section 179 flowed through to the petitioners' 1994 return. Reg. 1.179-2(c)(2) provides that a partnership may not allocate to its partners as a Section 179 expense deduction for any taxable year more than the partnership's taxable income limitation for that taxable year. The petitioners contend that the regulation is invalid. The Tax Court held that the regulation is valid and that the IRS' disallowance of the deduction was sustained.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Mar 1-Mar 31,
PY - 1999
DA - Mar 1-Mar 31, 1999
SP - 115
EP - 123
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 115
KW - Tax regulations
KW - Reg. 1.179-2(c)(2)
KW - Internal Revenue Code
KW - Section 179
KW - Partnership allocations
KW - Taxable income
KW - Tax deductions
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212101240?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Dennis+L+Hayden+and+Sharon+E+Hayden%2C+Petitioners+v.+Commissioners+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1999-03-01&rft.volume=112&rft.issue=3&rft.spage=115&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - ICI Pension Fund, ICI Pensions Trustee Limited, Trustee, Petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098897; 00725229
AB - In the ICI Pension Fund v. Commr. case, during 1991 and 1994, a non-US pension fund received from US corporations, net of US income tax that was withheld thereon. Relying on Reg. 1.6012-1(b)(2)(i), the fund did not file tax returns for those years, taking the position that its tax liability was fully satisfied by the withholding of tax at source. The IRS refunded the amount of tax withheld for 1991 on or about August 27, 1992, and refunded the amount withheld for 1992 on or about August 11, 1993. Later, the IRS determined that the fund was not tax exempt. On December 19, 1996, the IRS issued notices of deficiency to the fund, determining that the fund was liable for the refunded amounts. The Tax Court held that the deficiency notices were timely filed because the fund failed to file 1991 and 1992 income tax returns. The provision in Reg. 1.6012-1(b)(2), upon which the fund relied, was inapplicable because the fund's tax liability for the years was not fully satisfied and the fund claimed overpayments of tax.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Mar 1-Mar 31,
PY - 1999
DA - Mar 1-Mar 31, 1999
SP - 83
EP - 89
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 83
KW - Tax regulations
KW - Reg. 1.6012-1(b)(2)
KW - Pension funds
KW - Dividend distributions
KW - Income taxes
KW - Withholding taxes
KW - Source rules
KW - Nonresidents
KW - Tax refunds
KW - Tax evasion
KW - Notices
KW - Tax exempt organizations
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=ICI+Pension+Fund%2C+ICI+Pensions+Trustee+Limited%2C+Trustee%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1999-03-01&rft.volume=112&rft.issue=3&rft.spage=83&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Norwest corporation and subsidiaries, successor in interest to Davenport Bank and Trust Company and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212090827; 00725230
AB - In the Norwest Corp. and Subsidiaries v. Commr. case, in 1991, the consolidated income tax return predecessor of a petitioner bank holding company sought to deduct as ordinary and necessary business expenses under Section 162(a) investigatory costs, due diligence costs, and officers' salaries attributable to the bank acquisition. The IRS determined that the transaction costs were required to be capitalized under Section 263 and disallowed the current deductions. The Tax Court held that, under Section 162(a), the petitioner could not deduct disputed costs since they were sufficiently related to the event that produced the long-term benefit.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Mar 1-Mar 31,
PY - 1999
DA - Mar 1-Mar 31, 1999
SP - 89
EP - 103
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 89
KW - Internal Revenue Code
KW - Section 162(a)
KW - Section 263
KW - Bank acquisitions & mergers
KW - Business expenses
KW - Due diligence
KW - Executive compensation
KW - Tax deductions
KW - Capitalization
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212090827?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Norwest+corporation+and+subsidiaries%2C+successor+in+interest+to+Davenport+Bank+and+Trust+Company+and+subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1999-03-01&rft.volume=122&rft.issue=5&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Robert and Linda Yuen, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212071438; 00725226
AB - In the Yuen v. Commr. case, the petitioners filed a request for abatement of interest with the IRS for the taxable year 1990 on September 19, 1995. On March 8, 1996, the IRS notified the petitioners that their request for abatement of interest was denied. On January 16, 1998, the petitioners resubmitted a request of abatement of interest, which was again denied. The Tax Court held that it lacked jurisdiction under Section 6404(g) to review a request for abatement of interest that was filed by the taxpayer and denied by the IRS prior to the effective date of Section 6404(g). The court held further that, because the petitioners' original request for abatement of interest for 1990 was filed and denied prior to the effective date of Section 6404(g), the petitioners' resubmission of their request for abatement of interest on January 16, 1998, did not provide a basis for the petitioners to invoke the court's jurisdiction pursuant to Section 6404(g).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Mar 1-Mar 31,
PY - 1999
DA - Mar 1-Mar 31, 1999
SP - 123
EP - 130
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 123
KW - Internal Revenue Code
KW - Section 6404(g)
KW - Tax abatement
KW - Interest costs
KW - Jurisdiction
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212071438?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Robert+and+Linda+Yuen%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1999-03-01&rft.volume=112&rft.issue=3&rft.spage=123&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Mountain State Ford Truck Sales, Inc., E.P. O'Meara, tax matters person, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212071341; 00725228
AB - In the Mountain State Ford Truck Sales Inc. v. Commr. case, the company, a heavy truck dealer, made elections under Section 472 to apply the LIFO method of inventory accounting with respect to its parts inventory, to use the dollar-value LIFO method to calculate the price index for its parts pool pursuant to the link-chain method, and to use the most recent purchases method in computing the total current-year cost of items making up its parts pool. The Tax Court held that the IRS did not abuse its discretion in determining that the company's method of using replacement cost in valuing its parts inventory under the LIFO method does not clearly reflect income. The court also held that the IRS did not place the company on an impermissible method of inventory accounting when the IRS adjusted the company's ordinary income for the year at issue to include the amount of the so-called LIFO reserve that the company had computed during the period 1980 through the year at issue, and, consequently, the IRS did not abuse its discretion in making that adjustment.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Mar 1-Mar 31,
PY - 1999
DA - Mar 1-Mar 31, 1999
SP - 58
EP - 83
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 58
KW - Internal Revenue Code
KW - Section 472
KW - LIFO
KW - Inventory costing methods
KW - Automotive parts
KW - Price indexes
KW - Replacement costs
KW - Taxable income
KW - Tax elections
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212071222
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Mar 1-Mar 31,
PY - 1999
DA - Mar 1-Mar 31, 1999
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Edward Turney Savage, Petitioner v. Commissioner of Internal Revenue, respondent
AN - 212099015; 00720973
AB - In the Savage v. Commr. case, the petitioner claimed a $10,131 overpayment on his return for 1993. The IRS applied all of the overpayment to the petitioner's assessed tax liabilities for 1990 and 1991. Thereafter, the IRS determined that the petitioner was liable for a $5,926 deficiency for 1993. The petitioner conceded the deficiency and does not now claim an overpayment for 1993. The petitioner claims that the IRS improperly determined the petitioner's tax liabilities for 1990 and 1991. The Tax Court held that it did not have jurisdiction to decide whether the IRS properly determined the assessed liabilities for years not before the court.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Feb 1-Feb 28,
PY - 1999
DA - Feb 1-Feb 28, 1999
SP - 46
EP - 51
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 46
KW - Tax overpayment
KW - Tax assessments
KW - Jurisdiction
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212095805
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Feb 1-Feb 28,
PY - 1999
DA - Feb 1-Feb 28, 1999
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Gideon L. Medina and Corazon P. Medina, Petitioners v. Commissioner of Internal Revenue, respondent
AN - 212095646; 00720974
AB - In the Medina v. Commr. case, a husband and wife, who were both disqualified persons within the meaning of Section 4975, borrowed $340,000 from the qualified pension plan of the husband's wholly owned corporation. The petitioners did not make any payments of interest or principal relating to the loan and did not file excise tax returns. The Tax Court held that Section 4975 applies to a loan, even though such loan was treated as a distribution. The court held further that the petitioners did not correct the prohibited transactions and are liable for both tiers of excise taxes. The amount involved, on which the Section 4975 excise taxes are based, is equal to the greater of interest paid or fair market interest relating to the loan. Because the petitioners did not make any payments of interest, the amount involved is the fair market interest. In determining the amount involved, the fair market interest rate is 10.5%. The petitioners are liable for additions to tax for failing to file excise tax returns.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Feb 1-Feb 28,
PY - 1999
DA - Feb 1-Feb 28, 1999
SP - 51
EP - 58
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 51
KW - Internal Revenue Code
KW - Section 4975
KW - Retirement plan loans
KW - Prohibited transactions
KW - Excise taxes
KW - Tax returns
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Bibeau v. Pacific Northwest Research Foundation.
AN - 70856719; 15751151
JF - West's federal reporter : cases argued and determined in the United States courts of appeals and Temporary Emergency Court of Appeals
AU - U.S. Court of Appeals, Ninth Circuit
AD - U.S. Court of Appeals, Ninth Circuit
Y1 - 1999
PY - 1999
DA - 1999
SP - 1105
EP - 1115
VL - 188
SN - 1048-3888, 1048-3888
KW - Bioethics
KW - Biomedical and Behavioral Research
KW - Atomic Energy Commission
KW - Legal Approach
KW - United States
KW - Physicians -- legislation & jurisprudence
KW - Oregon
KW - History, 20th Century
KW - Humans
KW - Government Agencies
KW - Deception
KW - Testis -- radiation effects
KW - Informed Consent -- legislation & jurisprudence
KW - Male
KW - Nontherapeutic Human Experimentation -- history
KW - Nontherapeutic Human Experimentation -- legislation & jurisprudence
KW - Liability, Legal
KW - Radiation Injuries
KW - Prisoners -- legislation & jurisprudence
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LA - English
DB - ProQuest Environmental Science Collection
N1 - Date completed - 2005-03-08
N1 - Date created - 2005-03-07
N1 - Date revised - 2017-01-13
N1 - Last updated - 2017-01-18
ER -
TY - RPRT
T1 - Understanding the Federal Courts.
AN - 62307339; ED449087
AB - This booklet discusses the workings of the federal courts and supports six law-related lesson plans. It is divided into the following sections: "The Constitution and the Federal Judiciary"; "The Federal Courts in American Government" ("The Federal Courts and Congress"; "The Federal Courts and the Executive Branch"; "The Federal Courts and the Public"); "Structure of the Federal Courts" ("Trial Courts"; "Appellate Courts"; "United States Supreme Court"); "The Jurisdiction of the Federal Courts"; "United States Judges" ("Appointment and Compensation"; "Judicial Salaries"; "Judicial Ethics"; "Senior and Recalled Judges"); "The Judicial Process in Brief" ("An Adversarial System"; "Fees and Cost of Litigation"; "Procedural Rules for Conducting Litigation"; "Civil Cases"; "Criminal Cases"; "Jury Service"; "Bankruptcy Cases"; "The Appeals Process"); "Federal Judicial Administration" ("Individual Courts"; "Circuit Judicial Councils"; "The Judicial Conference of the U.S. and National Administration"); "Commonly Asked Questions about the Federal Judicial Process"; "Common Legal Terms"; and "Directories" ("U.S. District Courts"; "U.S. Courts of Appeals"). (BT)
Y1 - 1999
PY - 1999
DA - 1999
SP - 49
PB - Administrative Office of the United States Courts, 1 Columbus Circle, NE, Washington, DC 20544. For full text: http://www.uscourts.gov.
KW - Supreme Court
KW - United States Constitution
KW - ERIC, Resources in Education (RIE)
KW - Law Related Education
KW - Court Judges
KW - Civil Liberties
KW - High Schools
KW - Citizenship Education
KW - Social Studies
KW - Federal Government
KW - Court Litigation
KW - Federal Courts
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/62307339?accountid=14244
LA - English
DB - ERIC
N1 - Availability - Level 1 - Available online, if indexed January 1993 onward
N1 - SuppNotes - For related documents on federal courts, see SO 03
N1 - Last updated - 2014-03-21
ER -
TY - BOOK
T1 - Federal judicial caseload statistics, March 31, 1999
AN - 59790326; 2000-0210950
AB - Provides annual data for appellate, district, and bankruptcy courts, as well as the probation and pretrial services system; US. Suits, cases, and defendants commenced, filed, terminated, or pending in US Courts of Appeal, US Court of Appeals for the Federal Circuit, criminal and civil caseloads of the US District Courts, business and nonbusiness cases and adversary proceedings in US Bankruptcy Courts, persons received, removed, and under supervision of the probation system, cases in pretrial services, and grand and petit jurors.
JF - Superintendent of Documents, 1999. 124 pp.
Y1 - 1999///0,
PY - 1999
DA - 0, 1999
SP - 124
PB - Superintendent of Documents
SN - 0160427762
KW - Courts -- United States -- Statistics
KW - Criminal procedure -- United States
KW - Appellate procedure -- United States
KW - Verdicts -- United States -- Statistics
KW - Actions and defenses -- United States
KW - Civil procedure -- United States
KW - Administration of justice -- United States -- Statistics
KW - United States -- Judiciary
KW - Trials -- United States -- Statistics
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt Docs (ISBN 0-16-042776-2) pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - John J. Reichel, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212109668; 00719348
AB - In the John J. Reichel v. Commissioner of Internal Revenue case, the petitioner, a real estate developer, purchased properties intending to develop them. He undertook no development activities on the properties due to adverse economic conditions. The IRS disallowed the petitioner's deductions of the properties' real estate taxes, determining the taxes must be capitalized under Section 263A as indirect expenses of producing property. The Tax Court held that the petitioner must capitalize the tax payments under Section 263A.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Jan 1-Jan 31,
PY - 1999
DA - Jan 1-Jan 31, 1999
SP - 14
EP - 19
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 14
KW - Internal Revenue Code
KW - Section 263A
KW - Developers
KW - Property taxes
KW - Capitalization
KW - Tax deductions
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Harriett R. Mellinger, deceased, Hugh V. Hunter and Wells Fargo Bank, co-executors, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097099; 00719350
AB - In the Estate of Harriett R. Mellinger, deceased, Hugh V. Hunter and Wells Fargo Bank, co-executors v. Commissioner of Internal Revenue case, the petitioner died owning 2,460,580 shares of stock that were held in her revocable trust. The stock was included in her estate pursuant to Section 2033. Also included in her estate pursuant to Section 2044 were 2,460,580 shares of the same stock held in qualified terminable interest property trust established by the decedent's pre-deceased spouse. The Tax Court held that the shares of stock should not merge or be aggregated for Federal estate tax valuation purposes.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Jan 1-Jan 31,
PY - 1999
DA - Jan 1-Jan 31, 1999
SP - 26
EP - 45
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 26
KW - Internal Revenue Code
KW - Section 2033
KW - Section 2044
KW - Estate assets
KW - Stock
KW - Qualified Terminable Interest Property
KW - Valuation
KW - Estate taxes
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - William and Helen Woodral, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091076; 00719349
AB - In the William and Helen Woodral v. Commissioner of Internal Revenue case, the petitioners submitted to the IRS a request for abatement of interest relating to employment taxes. The IRS issued to the petitioners a notice of final determination not to abate interest. The petitioners filed a petition for review of the IRS' failure to abate interest. The Tax Court held that the IRS' failure to abate the assessments of interest under Section 6404(a) was not an abuse of discretion. The Tax Court further held that Section 6404(e)(1) does not authorize the IRS to abate assessments of interest on employment taxes. Therefore, the IRS' failure to abate the assessments of interest under Section 6404(e) was not an abuse of discretion.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Jan 1-Jan 31,
PY - 1999
DA - Jan 1-Jan 31, 1999
SP - 19
EP - 26
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 19
KW - Internal Revenue Code
KW - Section 6404
KW - Tax assessments
KW - Withholding taxes
KW - Interest costs
KW - Tax abatement
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Henry Randolph Consulting, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212090950; 00719347
AB - In the Henry Randolph Consulting v. Commissioner of Internal Revenue case, the IRS determined, in a letter mailed to the petitioner, that some of the petitioner's workers were employees and that the petitioner was not eligible for relief under Section 530 of the Revenue Act of 1978 for certain taxable periods. The IRS attached to the notice a proposed agreement to assessment of tax resulting from the IRS' determination. The petitioner filed a petition seeking redetermination under Section 7436 of the IRS' determination, including the amounts of tax the IRS proposed to assess. The Tax Court held that it lacked jurisdiction to decide the amount of the petitioner's employment tax and income tax withholding liability for the taxable periods in issue.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Jan 1-Jan 31,
PY - 1999
DA - Jan 1-Jan 31, 1999
SP - 1
EP - 14
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 112 TC 1
KW - Internal Revenue Code
KW - Section 7436
KW - Jurisdiction
KW - Withholding taxes
KW - Classification
KW - Employees
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1999
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Credits
AN - 212071577
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Jan 1-Jan 31,
PY - 1999
DA - Jan 1-Jan 31, 1999
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212071506
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1999///Jan 1-Jan 31,
PY - 1999
DA - Jan 1-Jan 31, 1999
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 112
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1999
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Dona Elizabeth Conway, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212107980; 00712681
AB - In the Conway v. Commr. case, the Tax Court held that, under the facts of the case, direct transfer of a portion of funds invested in an annuity contract into another annuity contract qualifies as a nontaxable exchange under Section 1035.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Dec 1-Dec 31,
PY - 1998
DA - Dec 1-Dec 31, 1998
SP - 350
EP - 358
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 350
KW - Internal Revenue Code
KW - Section 1035
KW - Section 72
KW - Property transfers
KW - Insurance policies
KW - Annuities
KW - Gain recognition
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Turner Broadcasting System, Inc. and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent / Tracinda Corporation, petitioner v. Commissioner...
AN - 212107896; 00712679
AB - In the Turner Broadcasting System Inc. and Subsidiaries v. Commr. case, the Tax Court held that the form chosen by the petitioners was not a fiction that failed to reflect the substance of the transaction. The court held further that, where a corporation that is a member of a controlled group is acquired by an unrelated 3rd party, thereby terminating the controlled group relationship, and that corporation simultaneously sells an asset at a loss to a member of the former controlled group, Section 267(f) and Reg. 1.267(f)-1T do not defer or deny the loss of the selling member or increase the purchasing member's basis in the asset by the amount of the loss.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Dec 1-Dec 31,
PY - 1998
DA - Dec 1-Dec 31, 1998
SP - 315
EP - 339
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 315
KW - Internal Revenue Code
KW - Section 311
KW - Section 267(f)
KW - Temporary tax regulations
KW - Temp. Reg. 1.267(f)-1T
KW - Acquisitions & mergers
KW - Stock transfers
KW - Stock redemptions
KW - Losses
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Carl J. Fabry and Patricia P. Fabry, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212097649; 00712678
AB - In the Fabry v. Commr. case, the petitioners sued the manufacturer of an agricultural chemical, claiming tortious injury to their nursery business. The suit was settled and the petitioners received a payment, of which $500,000 was allocable to their claim of injury to their business reputation. The petitioners argued that damages received on account of injury to business reputation are, as a matter of law, received on account of personal injuries within the meaning of Section 104(a)(2). The Tax Court held that whether damages received on account of injury to business reputation are on account of personal injuries within the meaning of Section 104(a)(2) is a question of fact. The court held further that the petitioners failed to prove that the $500,000 payment in question was received on account of personal injuries within the meaning of Section 104(a)(2).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Dec 1-Dec 31,
PY - 1998
DA - Dec 1-Dec 31, 1998
SP - 305
EP - 315
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 305
KW - Internal Revenue Code
KW - Section 104(a)(2)
KW - Settlements & damages
KW - Litigation
KW - Reputations
KW - Corporate image
KW - Taxable income
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097649?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212094006
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Dec 1-Dec 31,
PY - 1998
DA - Dec 1-Dec 31, 1998
SP - 4
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094006?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Intermet Corporation and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212093902; 00712677
AB - In the Intermet Corp. and Subsidiaries v. Commr. case, the common parent of an affiliated group of corporations included L during the period from 1984 to 1993. Pursuant to Section 172(b)(1)(C), the parent seeks to carry back, to 1984, certain expenses incurred by L during 1992. For 1992, the group had a consolidated net operating loss, and L had separate taxable income. The Tax Court held that the expenses in issue do not qualify for the 10-year carryback provided in Section 172(b)(1)(C) because the expenses do not qualify as specified liability losses (SLL) within the meaning of Section 172(f). The expenses do not qualify as SLL's within the meaning of Section 172(f), because they were not taken into account in computing the net operating loss for the year as required by Section 172(f)(1).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Dec 1-Dec 31,
PY - 1998
DA - Dec 1-Dec 31, 1998
SP - 294
EP - 305
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 294
KW - Internal Revenue Code
KW - Section 172
KW - Affiliates
KW - Net operating losses
KW - Carryback
KW - Subsidiaries
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093902?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Intermet+Corporation+and+subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-12-01&rft.volume=111&rft.issue=6&rft.spage=294&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Pavel Dobra and Ana Dobra, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212093679; 00712680
AB - In the Dobra v. Commr. case, the state paid the petitioners for residential care for adults. The petitioners did not report any of the payments received from the state in 1992 and 1993 on the theory that the payments were qualified foster care payments excluded from gross income under Section 131(a). The Tax Court held that, to be excluded from gross income under Section 131(a), the payments must be paid for care provided in the foster care provider's home. A house or a dwelling is the foster care provider's home only if the foster care provider resides there. There was no evidence in the record that the petitioners resided in any of the 3 properties that were not their family residence. Accordingly, the IRS' determination that the payments received from the state for care provided at those 3 properties were not excluded from gross income under Section 131(a) was sustained.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Dec 1-Dec 31,
PY - 1998
DA - Dec 1-Dec 31, 1998
SP - 339
EP - 350
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 339
KW - Internal Revenue Code
KW - Section 131(a)
KW - Adult foster care
KW - Taxable income
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - John F. Romann, petitioner v. Commissioner of Internal Revenue, and Board of Trustees, Meba Pension Trust, respondents
AN - 212097706; 00706001
AB - In the Romann v. Commr. case, a retiree, who had received pension benefits since 1991 under a collectively bargained multiemployer pension plan, learned through an employee publication of trustees' proposed plan amendments in 1995. The petitioner filed a Section 7476(b)(1) declaratory judgment petition contending that the proposed plan amendments threatened the continued Section 401(a) qualification of the plan. The Commissioner successfully moved pursuant to Rule 215(a)(2) to join plan trustees in action and subsequently moved to dismiss for lack of jurisdiction. The Tax Court held that the petitioner did not qualify as an interested party under Section 7476(b)(1), because he was not a present employee during the relevant determination period and because plan amendments did not result in a plan termination. The court granted the IRS' motion to dismiss.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Nov 1-Nov 30,
PY - 1998
DA - Nov 1-Nov 30, 1998
SP - 273
EP - 294
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 273
KW - Internal Revenue Code
KW - Section 7476(b)(1)
KW - Multiemployer pension plans
KW - Qualified pension plans
KW - Amendments
KW - Litigation
KW - Jurisdiction
KW - Collective bargaining
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097706?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=John+F.+Romann%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+and+Board+of+Trustees%2C+Meba+Pension+Trust%2C+respondents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-11-01&rft.volume=111&rft.issue=5&rft.spage=273&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212093791
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Nov 1-Nov 30,
PY - 1998
DA - Nov 1-Nov 30, 1998
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093791?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-11-01&rft.volume=111&rft.issue=5&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Credits
AN - 212108043
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Oct 1-Oct 31,
PY - 1998
DA - Oct 1-Oct 31, 1998
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212108043?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Credits&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-10-01&rft.volume=111&rft.issue=4&rft.spage=III&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212097799
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Oct 1-Oct 31,
PY - 1998
DA - Oct 1-Oct 31, 1998
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097799?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-10-01&rft.volume=111&rft.issue=4&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Hallmark Cards, incorporated and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212093986; 00700451
AB - In the Hallmark Cards Inc. and Subsidiaries v. Commr. case, the Tax Court determined that the petitioner has an overpayment of federal income tax for the taxable year 1987, due to a foreign tax carryback from 1989. Prior to the application of the carryback, the petitioner had a deficiency for 1987. The petitioner filed a timely motion to redetermine interest under Section 7481(c). Thereafter, the petitioner filed a motion for leave to withdraw its earlier motion on jurisdictional grounds. The Tax Court held that it had jurisdiction over the petitioner's motion to determine interest. The court held further that the exercise of such jurisdiction is mandatory, and, thus, the petitioner's motion to withdraw was denied. The petitioner's motion to redetermine interest was denied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Oct 1-Oct 31,
PY - 1998
DA - Oct 1-Oct 31, 1998
SP - 266
EP - 273
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 266
KW - Internal Revenue Code
KW - Section 7481(c)
KW - Corporate income tax
KW - Tax overpayment
KW - Carryback
KW - Jurisdiction
KW - Interest costs
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093986?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Hallmark+Cards%2C+incorporated+and+subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-10-01&rft.volume=111&rft.issue=4&rft.spage=266&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Brian L. And Carole J. Nahey, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212093861; 00700450
AB - In the Nahey v. Commr. case, 2 corporations bought all assets and assumed all liabilities of X corporation, including X's ongoing lawsuit with Y corporation and Y's counterclaim. No part of the purchase price for X's assets were allocated to the lawsuit. After the 1992 lawsuit settlement, proceeds were passed through the S corporations to the petitioners, who reported the proceeds on the income tax return as long-term capital gain. The IRS contended that the proceeds should have been reported as ordinary income. The Tax Court determined that the settlement of the lawsuit was not a sale or exchange for Section 1222 purposes and that the proceeds passed through the S corporations to the petitioners constituted ordinary income, since a sale or exchange is prerequisite to capital gain treatment.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Oct 1-Oct 31,
PY - 1998
DA - Oct 1-Oct 31, 1998
SP - 256
EP - 266
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 256
KW - Internal Revenue Code
KW - Section 1222
KW - Settlements & damages
KW - S corporations
KW - Capital gains
KW - Taxable income
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093861?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Brian+L.+And+Carole+J.+Nahey%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-10-01&rft.volume=111&rft.issue=4&rft.spage=256&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Stephen and Ann Schwalbach, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212108110; 00699342
AB - In the Schwalbach v. Commr. case, the petitioners rented a building to a personal service corporation for use in a business activity in which the petitioners materially participated. On their 1994 federal income tax return, the petitioners offset the rental income with unrelated passive losses. The IRS determined that the petitioners could not offset the rental income with the passive losses because the rental income was recharacterized as nonpassive income. The petitioners argued that Reg. 1.469-2(f)(6) is invalid as applied to them because the meaning of the word "activity" as used therein does not include attributing a C corporation's activity to a material participant in that activity without reference to Reg. 1.469-4(a). The Tax Court held that the IRS complied with the notice and comment requirements of the Administrative Procedure Act, when the IRS prescribed Reg. 1.469-4(a) and neither that regulation nor Reg. 1.469-2(f)(6) is invalid due to a lack of compliance with those requirements.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Sep 1-Sep 30,
PY - 1998
DA - Sep 1-Sep 30, 1998
SP - 215
EP - 231
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 215
KW - Tax regulations
KW - Reg. 1.469
KW - Rentals
KW - Taxable income
KW - Losses
KW - Passive activity
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212108110?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Security State Bank, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094030; 00699341
AB - In the Security State Bank v. Commr. case, during 1989, the bank made short-term loans to customers. The principal and interest on the loans were payable at maturity. The IRS determined that the bank must accrue interest and/or original issue discount on the loans pursuant to Section 1281(a)(1) and (2). The Tax Court held that Section 1281(a)(2) does not require a bank to accrue interest on short-term loans made in the ordinary course of its business. The court held further that Section 1281(a)(1) does not require a bank to accrue original issue discount on short-term loans made in the ordinary course of business.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Sep 1-Sep 30,
PY - 1998
DA - Sep 1-Sep 30, 1998
SP - 210
EP - 215
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 210
KW - Internal Revenue Code
KW - Section 1281(a)
KW - Bank loans
KW - Original issue discount
KW - Interest
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094030?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Richard D. Frazier and Yvonne Frazier, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212089590; 00699344
AB - In the Frazier v. Commr. case, the petitioners owned investment real property subject to a recourse mortgage. Upon default, the property was acquired by the lender at a foreclosure sale. At the foreclosure sale, the lender bid in an amount for the property which was in excess of the property's fair market value. The IRS determined that the amount realized by the petitioners at the foreclosure sale was the amount bid in the by the lender, regardless of fair market value. The Tax Court held that the petitioners' amount realized at the foreclosure sale is the property's fair market value. The court further held that a bifurcated analysis was used to determine the income tax consequences of the amount realized and income from cancellation of indebtedness. The petitioners were not liable for the accuracy-related penalty determined by the IRS.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Sep 1-Sep 30,
PY - 1998
DA - Sep 1-Sep 30, 1998
SP - 243
EP - 250
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 243
KW - Foreclosure
KW - Real estate sales
KW - Fair market value
KW - Income taxes
KW - Debt cancellation
KW - Fines & penalties
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - U.S. Bancorp and its consolidated subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212089506; 00699343
AB - In the US Bancorp and Consolidated Subsidiaries v. Commr. case, a bank holding company leased a mainframe computer from ICC, a finance corporation, for a 5-year term. Less than one year later, the bank decided that the computer was no longer adequate for its needs. The bank thereupon entered into a rollover agreement with ICC, whereby the lease was terminated upon the condition, among other things, that the bank commit to finance the replacement equipment with ICC. The rollover agreement provided for a $2.5 million rollover charge to be paid by the bank. Shortly thereafter, pursuant to the rollover agreement, the bank leased a more powerful mainframe computer from ICC for a 5-year term. ICC financed the bank's obligation to pay the $2.5 million rollover charge over the 5-year term of the 2nd lease. The Tax Court held that the $2.5 million rollover charge the bank incurred was not currently deductible in the year of termination of the first lease but must be capitalized and amortized over the 5-year term of the 2nd lease.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Sep 1-Sep 30,
PY - 1998
DA - Sep 1-Sep 30, 1998
SP - 231
EP - 243
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 231
KW - Equipment financing
KW - Mainframes
KW - Leases
KW - Fees & charges
KW - Capitalization
KW - Amortization
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212089506?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212089430
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Sep 1-Sep 30,
PY - 1998
DA - Sep 1-Sep 30, 1998
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Robert C. and Nancy L. Arnold, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212069301; 00699345
AB - In the Arnold v. Commr. case, the Tax Court held that the petitioner modified the series of substantially equal periodic payments by receiving the $6,776 from his IRA in November 1993 prior to the close of the 5-year period beginning on the date of the first distribution in December 1989 and is therefore subject to the 10% recapture tax on all distributions received prior to attaining age 59 1/2, as provided in Section 72(t)(4). The court also held that the petitioner failed to prove that the November 1993 distribution constituted a permissible cost-of-living adjustment.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Sep 1-Sep 30,
PY - 1998
DA - Sep 1-Sep 30, 1998
SP - 250
EP - 256
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 250
KW - Internal Revenue Code
KW - Section 72(t)
KW - Distribution of retirement plan assets
KW - Fines & penalties
KW - Withholding taxes
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212069301?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Robert+C.+and+Nancy+L.+Arnold%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-09-01&rft.volume=111&rft.issue=3&rft.spage=250&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Peter J. Bresson, transferee, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212099938; 00699320
AB - In the Breeson v. Commr. case, the petitioner, a sole shareholder of a wholly owned corporation, conveyed realty by grant deed to the petitioner, who immediately executed the grant deed conveying property to a third party. The corporation reported capital gain from the sale on the fiscal year ended February 28, 1991. The income tax returned was signed by the petitioner and filed March 5, 1993, but the corporation's reported tax liability was not paid. On August 1, 1993, the petitioner executed a promissory note for repayment of the purported obligation owed to the corporation. The petitioner never reported gain from property on any individual income tax return. The IRS sent Section 6901 notice of transferee liability dated August 2, 1996, determining the petitioner was liable under California's Uniform Fraudulent Transfer Act (UFTA). The Tax Court held: 1. The property was fraudulently conveyed under California law. 2. The IRS was not bound by the limitations period of California's UFTA in asserting or assessing Section 6901 transferee liability. 3. The notice of transferee liability was issued within the Section 6901(c) limitations period.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Aug 1-Aug 31,
PY - 1998
DA - Aug 1-Aug 31, 1998
SP - 172
EP - 198
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 172
KW - Internal Revenue Code
KW - Section 6901
KW - Corporate income tax
KW - Capital gains
KW - Property transfers
KW - State laws
KW - Statutes of limitations
KW - Tax evasion
KW - Fraud
KW - California
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Peter+J.+Bresson%2C+transferee%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-08-01&rft.volume=111&rft.issue=2&rft.spage=172&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US; California
ER -
TY - JOUR
T1 - Greenberg Brothers partnership #4, A.K.A. Breathless Associates, Richard M. Greenberg, tax matters partner, et al., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212099848; 00699321
AB - In the Greenberg Brothers Partnership # 4 v. Commr. case, participating partners moved under Section 6224(c)(2) for entry of orders to compel the IRS to extend offers of earlier settlement or for entry of decisions reflecting terms of prior settlement agreements effective February 8, 1995. Earlier settlements included interrelated concessions pertaining to partnership and nonpartnership items. The IRS on authority of Reg. 301.6224(c)-3T had refused the participants' requests for consistent settlement terms regarding partnership items only. The Tax Court determined that Reg. 301.6224(c)-3T(b) was valid since it harmonized with Section 6224(c)(2) and the Tax Equity and Fiscal Responsibility Act legislative purpose of promoting uniform adjustment of partnerships. The participants' motion was denied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Aug 1-Aug 31,
PY - 1998
DA - Aug 1-Aug 31, 1998
SP - 198
EP - 210
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 198
KW - Temporary tax regulations
KW - Temp. Reg. 301.6224(c)-3T
KW - Internal Revenue Code
KW - Section 6224(c)(2)
KW - Tax controversies
KW - Settlements & damages
KW - Partnerships
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212099848?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Greenberg+Brothers+partnership+%234%2C+A.K.A.+Breathless+Associates%2C+Richard+M.+Greenberg%2C+tax+matters+partner%2C+et+al.%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-08-01&rft.volume=111&rft.issue=2&rft.spage=198&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Norwest Corporation & subsidiaries, successor in interest to United Banks of Colorado, Inc., & subsidiaries, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212095635; 00699319
AB - In the Norwest Corp. and Subsidiaries v. Commr case, the Tax Court decided the following issues: 1. the allocation of improvement costs of an atrium building to adjacent interconnected buildings, 2. loss deduction under Section 165(a) for the worthlessness of the atrium building constructed to connect adjacent buildings, 3. disavowal of form of transaction involving the sale and leaseback of property, 4. special 10-year carryback rule for bad debt deductions of banks, and 5. calculation of tax by consolidated computation or by separate return method. The Tax Court held: 1. The petitioner may not allocate the cost of constructing the atrium to the bases of the adjoining properties. 2. The petitioner may not disavow the form of the 1988 atrium transaction. 3. The regular tax deduction under Section 56(c) for an affiliated group of corporations is limited to the amount of tax imposed on the group under chapter one of subtitle A and the refund claim is denied. 4. Furniture and fixtures were described in class 00.11 and therefore had 10-year class life with 7-year recovery period under Section 168(e)(1). 5. The consolidated return regulations contemplate that the consolidated net operating loss (NOL) is comprised of the separate taxable income, including separate NOL, of each member, and the special ordering rules of Section 172(l)(1) apply to a bank, not between a bank member and a nonbank member of an affiliated group.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Aug 1-Aug 31,
PY - 1998
DA - Aug 1-Aug 31, 1998
SP - 105
EP - 171
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 105
KW - Internal Revenue Code
KW - Section 56(c)
KW - Section 172
KW - Section 1016(a)
KW - Consolidated tax returns
KW - Section 165(a)
KW - Tax deductions
KW - Tax basis
KW - Depreciation
KW - Net operating losses
KW - Tax refunds
KW - Carryback
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212094180
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Aug 1-Aug 31,
PY - 1998
DA - Aug 1-Aug 31, 1998
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094180?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-08-01&rft.volume=111&rft.issue=2&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Estate of Emanuel Trompeter, deceased, Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polachek, co-executors, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212108240; 00695419
AB - In the Estate of Trompeter v. Commr. case, the estate was subject to the fraud penalty of Section 6663(a). The IRS computed this penalty based on the estate's underpayment as determined by taking into account only the deductions which were included on the estate's federal estate tax return. The estate computed its underpayment by also taking into account deductions for expenses, such as professional fees and deficiency interest, which arose after the filing of the estate's return. The Tax Court held that the estate's underpayment was determined by taking into account all deductible expenses, including those paid or incurred after the filing of the return.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jul 1-Jul 31,
PY - 1998
DA - Jul 1-Jul 31, 1998
SP - 57
EP - 81
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 57
KW - Internal Revenue Code
KW - Section 6663(a)
KW - Estate taxes
KW - Fraud
KW - Fines & penalties
KW - Tax underpayment
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Emanuel+Trompeter%2C+deceased%2C+Robin+Carol+Trompeter+Gonzalez+and+Janet+Ilene+Trompeter+Polachek%2C+co-executors%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-07-01&rft.volume=111&rft.issue=1&rft.spage=57&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212108196
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jul 1-Jul 31,
PY - 1998
DA - Jul 1-Jul 31, 1998
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212108196?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Consolidated Manufacturing, Inc., M.P. Long Living Trust, Merl Philip Long, trustee, tax matters person, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094287; 00695418
AB - In the Consolidated Manufacturing Inc. v. Commr. case, an automotive parts remanufacturer that was required to take inventories pursuant to Section 471, elected under Section 472 to apply the LIFO inventory method for certain raw materials, labor, and overhead, and applied the FIFO inventory method and lower of cost or market basis of valuation for certain other raw materials. The Tax Court held that the respondent did not abuse the respondent's discretion in determining that the remanufacturer's LIFO method does not clearly reflect income because it is contrary to the requirements of Section 472 and the regulations thereunder and that therefore the company's election to use that method should be terminated. The court also held that the respondent did not abuse the respondent's direction in determining that the company's method of valuing raw materials does not clearly reflect income because it did not reflect the proper amounts of those raw materials under the FIFO inventory method and the lower of cost or market basis of valuation permitted by Section 471.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jul 1-Jul 31,
PY - 1998
DA - Jul 1-Jul 31, 1998
SP - 1
EP - 57
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 1
KW - Internal Revenue Code
KW - Section 471
KW - Section 472
KW - FIFO
KW - LIFO
KW - Tax elections
KW - Raw materials
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094287?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Consolidated+Manufacturing%2C+Inc.%2C+M.P.+Long+Living+Trust%2C+Merl+Philip+Long%2C+trustee%2C+tax+matters+person%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-07-01&rft.volume=111&rft.issue=1&rft.spage=1&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Intel Corporation and consolidated subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094193; 00695421
AB - In the Intel Corp. and Consolidated Subsidiaries v. Commr. case, the petitioner had deficiencies in its federal income tax for the taxable years 1979 and 1980. The petitioner carried back an amount of foreign tax to 1979 and 1980. The IRS computed interest under Section 6601 from the respective due dates of the returns for 1979 and 1980, respectively, eliminated by the carryback from 1981. The Tax Court held that, for the years at issue, Section 904(c) does not prevent interest from being imposed on the deficiency without reduction by a foreign tax carryback from a subsequent year. The court further held that the interest on the deficiency amounts eliminated by the carryback from 1981 stops accruing as of the end of 1981, and the interest on the deficiency amount eliminated by the carryback from 1982 stops accruing as of the due date of the 1982 return.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jul 1-Jul 31,
PY - 1998
DA - Jul 1-Jul 31, 1998
SP - 90
EP - 104
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 90
KW - Internal Revenue Code
KW - Section 6601
KW - Section 904(c)
KW - Interest costs
KW - Carryback
KW - Foreign tax credits
KW - Corporate income tax
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094193?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Intel+Corporation+and+consolidated+subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-07-01&rft.volume=111&rft.issue=1&rft.spage=90&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Sarah H. Newman, deceased, Mark M. Newman, co-executor, and Minna N. Nathanson, co-executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212069387; 00695420
AB - In the Estate of Newman v. Commr. case, the decedent executed a power of attorney appointing her son attorney in fact. Prior to the decedent's death, the son drew 6 checks against the decedent's checking account payable to himself, his wife, his brother, his nieces, and 2 other individuals. These checks were neither accepted nor paid by the drawee bank until after the decedent's death. The Tax Court held that the decedent maintained dominion and control over the amounts in her checking account against which the checks were written until her death. Accordingly, the checks were not completed gifts during her lifetime. The court held further that these noncharitable gifts were not deemed to be complete under the theory that the payment of the checks after the decedent's death relates back to the date of delivery prior to the decedent's death. Thus, the funds represented by the checks written on the decedent's bank account and not paid until after her death are includable in her gross estate.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jul 1-Jul 31,
PY - 1998
DA - Jul 1-Jul 31, 1998
SP - 81
EP - 90
CY - Washington
PB - Superintendent of Documents
VL - 111
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 111 TC 81
KW - Estate assets
KW - Estate taxes
KW - Gifts
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212069387?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Sarah+H.+Newman%2C+deceased%2C+Mark+M.+Newman%2C+co-executor%2C+and+Minna+N.+Nathanson%2C+co-executor%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-07-01&rft.volume=111&rft.issue=1&rft.spage=81&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Artemus D. Davis, deceased, Robert D. Davis, personal representative, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212100161; 00693262
AB - In the Estate of Davis case, the Tax Court held that the closely held corporation's built-in capital gains tax on valuation date of $26.7 million (attributable to stock of a large publicly traded company) could be considered in calculating fair market value of the stock. The $10,338,735 fair market value on valuation date of each block at issue was found by first ascertaining the corporation's net asset value on valuation date without regard to discount or adjustment attributable to blockage or SEC rule 144(e)(1) volume limitation or the corporation's built-in capital gains tax, then reducing net asset value by 15% minority discount to which the parties had agreed and reducing the resulting value by lack of marketability discount of $29 million that included $9 million (but not the entire $27.7 million) attributable to the corporation's built-in capital gains tax.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jun 1-Jun 30,
PY - 1998
DA - Jun 1-Jun 30, 1998
SP - 530
EP - 560
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 530
KW - Gift taxes
KW - Estate taxes
KW - Fair market value
KW - Stock transfers
KW - Closely held corporations
KW - Capital gains
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212100161?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Artemus+D.+Davis%2C+deceased%2C+Robert+D.+Davis%2C+personal+representative%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-06-01&rft.volume=110&rft.issue=6&rft.spage=530&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Credits
AN - 212100124
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jun 1-Jun 30,
PY - 1998
DA - Jun 1-Jun 30, 1998
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212100124?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Credits&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-06-01&rft.volume=110&rft.issue=6&rft.spage=III&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - PNC Bancorp, Inc., Successor to First National Pennsylvania Corporation, et al., petitioner v. Commissioner of Interal Revenue, respondent
AN - 212100027; 00693254
AB - In the PNC Bancorp Inc., Successor to First National Pennsylvania Corp., et al. v. Commr. case, the petitioner was successor by a merger of banks that used the accrual method of accounting on consolidated income tax returns for 1988-1993. The petitioner's predecessor banks' primary source of revenue was interest on loans. The predecessors had currently deducted under Section 162(a) costs directly related to creation of new loans but deferred those costs for financial accounting purposes over the expected lives of the loans. The IRS contended the loans were separate and distinct assets that were required to be capitalized under Section 263(a), and the petitioner countered that the loan origination costs at issue were integral to day-to-day banking operations and provided only short-term benefits. The Tax Court determined the loans were separate and distinct assets that generated revenue beyond the current taxable year, so that capitalizing loan origination costs over lives of loans was required under Section 263(a), and the banks' current deduction under Section 162(a) of origination costs did not clearly reflect income and was not the proper method of accounting for Section 446 purposes.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jun 1-Jun 30,
PY - 1998
DA - Jun 1-Jun 30, 1998
SP - 349
EP - 375
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 349
KW - Internal Revenue Code
KW - Section 263(a)
KW - Section 162(a)
KW - Section 446
KW - Tax deductions
KW - Consolidated tax returns
KW - Accrual basis accounting
KW - Loan originations
KW - Capitalization
KW - Financial institutions
KW - Interest costs
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212100027?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=PNC+Bancorp%2C+Inc.%2C+Successor+to+First+National+Pennsylvania+Corporation%2C+et+al.%2C+petitioner+v.+Commissioner+of+Interal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-06-01&rft.volume=110&rft.issue=6&rft.spage=349&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Dorothy M. Walsh, deceased, Charles E. Walsh, personal representative, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095915; 00693256
AB - In the Estate of Walsh v. Commr. case, the husband and wife formed a trust to hold their property during their lives. The trust agreement provided that the property would past to 2 trusts (A and B) upon the death of the first spouse, and that the surviving spouse, while competent, was entitled during life to A's income and corpus. The trust agreement provided that, upon the death or incompetency of the surviving spouse, A's property would be distributed to the persons chosen by the surviving spouse, and, if no such persons were chosen, in 6 equal shares to the children of the husband and wife. The wife died before the husband, and the wife's estate claimed the marital deduction with respect to the assets passing to A. B was funded with assets having an aggregate value of $600,000, and A was funded with the remaining assets. The Tax Court held that the incompetency provisions in the trust agreement take the property passing to A outside the requirements for the marital deduction. The surviving spouse's power of appointment was not exercisable by the surviving spouse alone and in all events, as is required by Section 2056(b)(5).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jun 1-Jun 30,
PY - 1998
DA - Jun 1-Jun 30, 1998
SP - 393
EP - 402
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 393
KW - Internal Revenue Code
KW - Section 2056(b)(5)
KW - Estate administration
KW - Estate taxes
KW - Trust distributions
KW - Marital deductions
KW - Powers of appointment
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212095915?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Dorothy+M.+Walsh%2C+deceased%2C+Charles+E.+Walsh%2C+personal+representative%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-06-01&rft.volume=110&rft.issue=6&rft.spage=393&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Albert Lemishow, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094421; 00693253
AB - In the Lemishow v. Commr. case, the petitioner is liable for the accuracy-related penalty on that portion of the underpayment attributable to the negligent omission of $102,519 of the total unreported income. In determining the amount to which the penalty is applied, the respondent first calculated the total underpayment, and then calculated the underpayment excluding the negligent income. The respondent then imposed the penalty on the difference. The petitioner calculated the underpayment of tax attributable to negligence by adding the $102,519 to the reported income and applying the penalty to that amount. The Tax Court held that the respondent's method of computing the penalty is sustained.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jun 1-Jun 30,
PY - 1998
DA - Jun 1-Jun 30, 1998
SP - 346
EP - 349
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 346
KW - Tax regulations
KW - Reg. 1.6664-3
KW - Tax underpayment
KW - Fines & penalties
KW - Negligence
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094421?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Albert+Lemishow%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-06-01&rft.volume=110&rft.issue=6&rft.spage=346&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - FMR Corp. and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094407; 00693257
AB - In the FMR Corp. and Subsidiaries v. Commr. case, the petitioner provided investment management services to regulated investment companies (RIC), which are commonly referred to as mutual funds. During the years in issue, the petitioner incurred costs for developing and launching 82 new RICs. The expenditures incurred in launching new RICs were intended to, and did, provide significant future benefits to the petitioner. The Tax Court held that the expenditures were not currently deductible under Section 162(a), and must be capitalized under Section 263(a). The Tax Court further held that the petitioner failed to establish a limited life for the future benefits obtained from the cost of launching RICs. The petitioner may not amortize such costs under Section 167.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jun 1-Jun 30,
PY - 1998
DA - Jun 1-Jun 30, 1998
SP - 402
EP - 431
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 402
KW - Internal Revenue Code
KW - Section 162(a)
KW - Section 263(a)
KW - Section 167
KW - Tax deductions
KW - Product development
KW - Capitalization
KW - Mutual funds
KW - Investment companies
KW - Business expenses
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094407?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=FMR+Corp.+and+subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-06-01&rft.volume=110&rft.issue=6&rft.spage=402&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212094351
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jun 1-Jun 30,
PY - 1998
DA - Jun 1-Jun 30, 1998
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094351?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-06-01&rft.volume=110&rft.issue=6&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Union Carbide Corporation & subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212089812; 00693255
AB - In the Union Carbide Corp. & Subsidiaries v. Commr. case, the petitioner, the related supplier of UCFSC, a wholly owned foreign sales corporation (FSC) within the meaning of Section 922, filed a motion for partial summary judgment, arguing that the petitioner was entitled to redetermine its FSC commission expenses for its taxable years 1987, 1988, and 1989 pursuant to Section 925(a). The Tax Court granted the respondent's cross-motion for partial summary judgment and denied the petitioner's motion for partial summary judgment. The Tax Court held that temporary income tax regulations require that the period of limitations for claiming refunds under Section 6511 be open for both petitioner and UCFSC in order for the petitioner to claim additional FSC commission expenses for the years in dispute. The Tax Court further held that temporary income tax regulations were valid.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jun 1-Jun 30,
PY - 1998
DA - Jun 1-Jun 30, 1998
SP - 375
EP - 392
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 375
KW - Internal Revenue Code
KW - Section 922
KW - Section 925(a)
KW - Section 6511
KW - Foreign Sales Corporations
KW - Tax deductions
KW - Tax refunds
KW - Statutes of limitations
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212089812?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Union+Carbide+Corporation+%26amp%3B+subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-06-01&rft.volume=110&rft.issue=6&rft.spage=375&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Northwest Corporation and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212089660; 00693261
AB - In the Norwest Corp. and Subsidiaries v. Commr. case, the petitioner, a bank holding company, whose affiliates filed consolidated corporation income tax returns, claimed the Section 41 research and experimentation (R&E) credit for 67 internal use software activities conducted between 1986 and 1991. The IRS determined the petitioner was not entitled to Section 41 R&E credits for 1983-1989. The parties agreed Section 41 and its legislative history set forth 7 tests regarding whether internal use software development activities constituted qualified research, and the parties selected 8 of 67 activities as representative and agreed the other 59 would be deemed substantiated in the same ratio as sample activities. The Tax Court determined that: 1. Three tests for qualified research in development of internal use software required a higher threshold of technological advancement and functional improvement than necessary in other fields of research. 2. Only one of 8 representative internal use software projects satisfied all 7 tests necessary to obtain R&E.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jun 1-Jun 30,
PY - 1998
DA - Jun 1-Jun 30, 1998
SP - 454
EP - 530
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 454
KW - Internal Revenue Code
KW - Section 41
KW - Tax credits
KW - Corporate income tax
KW - R&D
KW - Software packages
KW - Product development
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212089660?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Northwest+Corporation+and+subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-06-01&rft.volume=110&rft.issue=6&rft.spage=454&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Koramba Farmers & Graziers No. 1, Dean Phillips, tax matters partner, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212069521; 00693260
AB - In the Koramba Farmers and Graziers No. 1 v. Commr. case, partnerships subject to US income reporting made soil and water conservation expenditures in connection with their farming operations in New South Wales, Australia, during the years in issue. Under Section 175, the respondent allowed the deduction of such expenditures made by one of the partnerships during calendar year 1986, but applying Section 175(c)(3)(A), denied deductions by both partnerships of such expenditures made after December 31, 1986. The Tax Reform Act of 1986 added Section 175(c)(3)(A) to the IRC effective for amounts paid or incurred after December 31, 1986, in taxable years ending after that date. The Tax Court held that Section 175(c)(3)(A)(i) and (ii) limits the deduction of soil and water conservation expenditures to those that are consistent with a soil conservation plan approved by the Soil Conservation Service (SCS) of the Department of Agriculture or a soil conservation plan of a State agency, which agency is comparable to the SCS. The area where the land to which the plan relates must be located within the US, and not in a foreign country.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jun 1-Jun 30,
PY - 1998
DA - Jun 1-Jun 30, 1998
SP - 445
EP - 453
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 445
KW - Internal Revenue Code
KW - Section 175(c)(3)(A)
KW - Foreign partnerships
KW - Tax deductions
KW - Soil conservation
KW - Water conservation
KW - Farming
KW - Business expenses
KW - US
KW - Australia
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212069521?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Koramba+Farmers+%26amp%3B+Graziers+No.+1%2C+Dean+Phillips%2C+tax+matters+partner%2C+et+al.%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-06-01&rft.volume=110&rft.issue=6&rft.spage=445&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US; Australia
ER -
TY - JOUR
T1 - Fredrick J. and Ruth Wuebker, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212069464; 00693258
AB - In the Fredrick J. and Ruth Wuebker v. Commr. case, the petitioner executed a contract enrolling his farmland for 10 years in the Conservation Reserve Program. The petitioner agreed to remove the farmland from production and was required to establish vegetative cover on the land during the first year of the contract. The petitioner was required to maintain established conservation practices throughout the term of the contract, and in return, the petitioner received annual rental payments. The Tax Court held that the annual payments received by the petitioner were rentals from real estate and therefore not subject to self-employment taxes under Sections 1401 and 1402.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jun 1-Jun 30,
PY - 1998
DA - Jun 1-Jun 30, 1998
SP - 431
EP - 440
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 431
KW - Internal Revenue Code
KW - Section 1401
KW - Section 1402
KW - Soil conservation
KW - Contracts
KW - Real estate
KW - Rentals
KW - Farmers
KW - Self employment
KW - Withholding taxes
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212069464?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=JOHN+R.+AND+PATRICIA+G.+OKERSON%2C+petitioners+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-09-01&rft.volume=123&rft.issue=3&rft.spage=258&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Union Texas International Corporation, F.K.A. Union Texas Petroleum Corporation, petitioner v Commissioner of Internal Revenue, respondent
AN - 212097876; 00684452
AB - In the Union Texas International Corp. v. Commr. case, the Tax Court held that Petroleum Energy is estopped to deny the validity of the Forms 872. Knowledge of the merger is not attributed to the respondent's windfall profit tax agents; computerized information of the merger was not accessible to them. The Tax Court held that the petitioners were independent producers because they did not sell their propane to a related retailer. The Tax Court further held that Section 4988(b)(3)(A) requires the petitioners to compute the net income limitation in the same manner under Section 4988(b)(3)(A) and Section 613.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///May 1-May 31,
PY - 1998
DA - May 1-May 31, 1998
SP - 321
EP - 346
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 321
KW - Internal Revenue Code
KW - Section 4988(b)(3)(A)
KW - Section 613
KW - Information returns
KW - Form 872
KW - Acquisitions & mergers
KW - Petroleum industry
KW - Windfall profits
KW - Corporate income tax
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097876?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Union+Texas+International+Corporation%2C+F.K.A.+Union+Texas+Petroleum+Corporation%2C+petitioner+v+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-05-01&rft.volume=110&rft.issue=5&rft.spage=321&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Credits
AN - 212097832
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///May 1-May 31,
PY - 1998
DA - May 1-May 31, 1998
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097832?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Credits&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-05-01&rft.volume=110&rft.issue=5&rft.spage=II&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212096087
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///May 1-May 31,
PY - 1998
DA - May 1-May 31, 1998
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096087?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-05-01&rft.volume=110&rft.issue=5&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Union Texas Petroleum Energy Corporation, successor by merger to Union Texas Petroleum Corporation, F.K.A. Union Texas Properties Corporation
AN - 212094518
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///May 1-May 31,
PY - 1998
DA - May 1-May 31, 1998
SP - 321
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094518?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Union+Texas+Petroleum+Energy+Corporation%2C+successor+by+merger+to+Union+Texas+Petroleum+Corporation%2C+F.K.A.+Union+Texas+Properties+Corporation&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-05-01&rft.volume=110&rft.issue=5&rft.spage=321&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Estate of Wayne-Chi Young, deceased, Tsai-Hsu Yang, executrix, petitioner v Commissioner of Internal Revenue, respondent
AN - 212069612; 00684451
AB - In the Estate of Young v. Commr. case, which involved real property in California, a community property state, the decedent's Federal estate tax return reported 50% of the date-of-death value of the property as the decedent's interest under Section 2033, and then claimed a 15% fractional interest discount under Propstra v. US. The respondent determined that the decedent's gross estate included half the value of the property under Section 2040, and disallowed the 15% fractional interest discount. The Tax Court held that the State trial court's decree does not bind the Court for Federal estate tax purposes. The Tax Court held the petitioner failed to overcome the presumption of joint tenancy with right of survivorship created by the deeds under California law. The Tax Court further held that to deal with the inherent characteristics of joint tenancy with right of survivorship, Section 2031 and Section 2040 provide an explicit approach to valuing joint tenancy. Fractional interest discounts and lack of marketability discounts are inapplicable to the valuation of joint tenancy under Section 2040(a). The Tax Court further held that the petitioner is liable for the addition to tax for late filing under Section 6651(a).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///May 1-May 31,
PY - 1998
DA - May 1-May 31, 1998
SP - 297
EP - 321
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 297
KW - Internal Revenue Code
KW - Section 2040
KW - Section 2031
KW - Section 6651(a)
KW - Estate taxes
KW - Tax returns
KW - Deadlines
KW - Joint tenancy
KW - Community property
KW - Real estate
KW - Fractional interests
KW - California
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Wayne-Chi+Young%2C+deceased%2C+Tsai-Hsu+Yang%2C+executrix%2C+petitioner+v+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-05-01&rft.volume=110&rft.issue=5&rft.spage=297&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US; California
ER -
TY - JOUR
T1 - Calvert Anesthesia Associates-Pricha Phattiyakul, M.D. P.A., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212108291; 00681083
AB - In the Calvert Anesthesia Associates v. Commr. case, the IRS moved to dismiss the case for lack of jurisdiction, alleging that the petitioner's petition for declaratory judgment with respect to the status of its profit sharing plan was untimely. The petitioner petitioned the Tax Court 94 days after the IRS issued a final revocation letter with respect to the plan. The Tax Court held that Section 7476(b)(5) requires that a petition for declaratory judgment be filed before the 91st day after the day after the issuance of a final revocation letter. Hence, the court dismissed the case for lack of jurisdiction.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Apr 1-Apr 30,
PY - 1998
DA - Apr 1-Apr 30, 1998
SP - 285
EP - 291
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 285
KW - Internal Revenue Code
KW - Section 7476(b)(5)
KW - Jurisdiction
KW - Profit sharing plans
KW - Petitions
KW - Statutes of limitations
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212108291?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Calvert+Anesthesia+Associates-Pricha+Phattiyakul%2C+M.D.+P.A.%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-04-01&rft.volume=110&rft.issue=4&rft.spage=285&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Richard Leo Warbus, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096207; 00681082
AB - In the Warbus v. Commr. case, the petitioner, a member of a federally recognized tribe of American Indians, purchased a boat that he used in treaty fishing-rights-related activity as defined in Section 7873. In 1984, the petitioner obtained a commercial loan for items related to the fishing boat from the same lender who financed the purchase of the boat. The loan repayment was guaranteed by the Bureau of Indian Affairs (BIA). When the petitioner failed to make payments on the loan as they became due, the lender repossessed and sold the boat. As a result of the BIA payment and cancellation of his debt, the petitioner enjoyed discharge of indebtedness income in 1993. The petitioner did not report discharge of indebtedness income, believing it to be exempt from tax as income from Indian fishing-rights-related activity. The Tax Court held that the discharge of indebtedness received by the petitioner from the BIA is not excludable from income under Section 7873 because it was not derived by the petitioner directly or through a qualified Indian entity from a fishing-rights-related activity.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Apr 1-Apr 30,
PY - 1998
DA - Apr 1-Apr 30, 1998
SP - 279
EP - 285
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 279
KW - Internal Revenue Code
KW - Section 7873
KW - Discharge of debt
KW - Native Americans
KW - Income taxes
KW - Commercial credit
KW - Fishing industry
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096207?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Richard+Leo+Warbus%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-04-01&rft.volume=110&rft.issue=4&rft.spage=279&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Winn-Dixie Stores, Inc. and Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096151; 00681084
AB - In the Winn-Dixie Stores Inc. v. Commr. case, the Tax Court held that Section 6512(b)(4) does not operate to restrain its jurisdiction to entertain the petitioner's overpayment claim. The Court held further that its overpayment jurisdiction under Section 6512(b) includes authority to determine an overpayment that is attributable to interest. Although the Court has jurisdiction, genuine issues as to material facts exist which precludes the court from deciding the issue presented by the petitioner's motion. The petitioner's motion for partial summary judgment was denied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Apr 1-Apr 30,
PY - 1998
DA - Apr 1-Apr 30, 1998
SP - 291
EP - 296
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 291
KW - Internal Revenue Code
KW - Jurisdiction
KW - Tax overpayment
KW - Tax underpayment
KW - Interest
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096151?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Winn-Dixie+Stores%2C+Inc.+and+Subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-04-01&rft.volume=110&rft.issue=4&rft.spage=291&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Judith K. Guerra, A.K.A. Judith Harvey, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094586; 00681081
AB - In the Guerra v. Commr. case, the Tax Court held that the bankruptcy court's order dated January 21, 1997, dismissing the petitioner's bankruptcy cause served to terminate the automatic stay imposed under 11 U.S.C. Section 362(a)(8). The court further held that the bankruptcy court's order dated February 12, 1997, although vacating the bankruptcy court's order dated January 21, 1997, is silent respecting the status of the automatic stay and, thus, the automatic stay was not reinstated. The petition filed herein was not filed in violation of the automatic stay, and the petitioner properly invoked the Tax Court's jurisdiction.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Apr 1-Apr 30,
PY - 1998
DA - Apr 1-Apr 30, 1998
SP - 271
EP - 279
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 271
KW - Personal bankruptcy
KW - Bankruptcy laws
KW - Jurisdiction
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094586?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212069758
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Apr 1-Apr 30,
PY - 1998
DA - Apr 1-Apr 30, 1998
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Estate of James T. Campion, deceased, Leona Campion, executrix, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212100285; 00682057
AB - In the Estate of Campion v. Commr. case, the petitioners, investors in the so-called Elektra Hemisphere tax shelters, moved for leave to file motions under Rule 162 to vacate final decisions that have been entered herein and to require the respondent now to enter into revised settlement agreements with the petitioners. The Tax Court denied the petitioners' motions.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Mar 1-Mar 31,
PY - 1998
DA - Mar 1-Mar 31, 1998
SP - 165
EP - 172
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 165
KW - Tax shelters
KW - Settlements & damages
KW - Tax assessments
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212100285?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+James+T.+Campion%2C+deceased%2C+Leona+Campion%2C+executrix%2C+et+al.%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-03-01&rft.volume=110&rft.issue=3&rft.spage=165&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Robert W. Quick, deceased, Esther P. Quick, personal representative, and Esther P. Quick, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212098244; 00682058
AB - In the Estate of Quick v. Commr. case, the petitioner was a limited partner in a partnership subject to the unified audit and litigation provisions of the Tax Equity and Fiscal Responsibility Act of 1982. The IRS issued notices of computational adjustment to the petitioners, pursuant to which deficiencies for taxable years 1987 through 1990 were assessed. The Tax Court granted the petitioner's motion for leave to file amendment to the petition and the IRS' motion for leave to file amendment to answer. The Tax Court denied the petitioner's motion for summary judgment. The statutory period of limitations does not preclude the IRS' recharacterization of the petitioner's distributive share of partnership losses for 1989 and 1990 as passive losses subject to the limitations.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Mar 1-Mar 31,
PY - 1998
DA - Mar 1-Mar 31, 1998
SP - 172
EP - 189
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 172
KW - Partnerships
KW - Federal legislation
KW - Notices
KW - Tax assessments
KW - Statutes of limitations
KW - Losses
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Therese Hahn, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098160; 00682055
AB - In the Hahn V. Commr. case, the petitioner and her husband purchased property in 1972 with right of survivorship. The petitioner became the sole owner of the property upon her husband's death in 1991. His federal estate tax return reported 100% of the date-of-death value of the property as the husband's interest therein. The petitioner sold the property in 1993 and included 100% of the date-of-death value of the property in calculating her basis. The Tax Court held that the amendment to definition of qualified joint interest in Section 2040(b)(2) did not expressly or impliedly repeal the effective date of the 50% inclusion rule of Section 2040(b)(1), which therefore does not apply to spousal joint interests created before January 1, 1977.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Mar 1-Mar 31,
PY - 1998
DA - Mar 1-Mar 31, 1998
SP - 140
EP - 152
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 140
KW - Internal Revenue Code
KW - Section 2040(b)
KW - Property values
KW - Tax basis
KW - Survivor
KW - Joint tenancy
KW - Estate assets
KW - Estate taxes
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212096287
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Mar 1-Mar 31,
PY - 1998
DA - Mar 1-Mar 31, 1998
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Priscilla M. Lippincott Adams, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094614; 00682054
AB - In the Adams v. Commr. case, the petitioner contended that, pursuant to the Religious Freedom Restoration Act of 1993, she is exempt from federal income taxes. The Tax Court held that the RFRA does not exempt the petitioner from federal income taxes.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Mar 1-Mar 31,
PY - 1998
DA - Mar 1-Mar 31, 1998
SP - 137
EP - 140
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Federal legislation
KW - Freedom of religion
KW - Income taxes
KW - Tax exemptions
KW - Tax evasion
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Priscilla+M.+Lippincott+Adams%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-03-01&rft.volume=110&rft.issue=3&rft.spage=137&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Martin Ice Cream Company, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212090049; 00682059
AB - In the Martin Ice Cream Co. v. Commr. case, the Tax Court held that the benefits of the personal relationship developed by the petitioner with the supermarket chains and the petitioner's oral agreement with the founder of HD were not assets of the S corporation (MIC) that were transferred by MIC to a wholly owned subsidiary of MIC (SIC) and thereafter sold by SIC to HD. The petitioner was the owner and seller of those assets. The Court rejected the IRS' attempt to apply Commr. v. Court Holding Co. to regard MIC as the seller of assets to HD. MIC's distribution of SIC stock to the petitioner was not entitled to nonrecognition of gain, because SIC was not engaged in the active conduct of a trade or business after the distribution of SIC stock to the petitioner. Although MIC's transfer of intangible assets to SIC in exchange for SIC stock was entitled to nonrecognition of gain under Section 351, the immediate distribution of SIC stock in redemption of the petitioner's stock in MIC was a distribution of appreciated property, on which recognized gain in the amount of $141,000 is taxable to MIC.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Mar 1-Mar 31,
PY - 1998
DA - Mar 1-Mar 31, 1998
SP - 189
EP - 236
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 189
KW - S corporations
KW - Stock redemptions
KW - Gain recognition
KW - Divestiture
KW - Stock transfers
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212090049?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Martin+Ice+Cream+Company%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-03-01&rft.volume=110&rft.issue=3&rft.spage=189&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Vulcan Oil technology partners, Vanguard Oil technology partners, Drake Oil technology partners, Dillon Oil technology partners, Derringer Oil technology partners-1981,...
AN - 212089935; 00682056
AB - In the Vulcan Oil Technology Partners v. Commr. case, the movants were investors in the so-called Elektra Hemisphere tax shelters. Among other things, the movants' motions seek from the Court orders: 1. under the Tax Equity & Fiscal Responsibility Act of 1982 (TEFRA) partnership provisions and under Rule 245(b), Tax Court Rules and Procedures, that would grant movants to leave to file untimely notices of election to participate in the instant consolidated TEFRA partnership proceedings with attached notices of election to participate, 2. under Rule 50, Tax Court Rules of Practice and Procedure, that would set aside settlement agreements that were entered into by most of the movants herein during 1994 and later years, and 3. under the TEFRA partnership provisions that would require the respondent now to enter into settlement agreements with movants consistent with settlement terms that were available to investors in the Elektra Hemisphere tax shelters during 1986, 1987, and 1988. The Tax Court denied the movants' motions.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Mar 1-Mar 31,
PY - 1998
DA - Mar 1-Mar 31, 1998
SP - 153
EP - 164
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 153
KW - Tax shelters
KW - Federal legislation
KW - Partnerships
KW - Settlements & damages
KW - Tax assessments
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212089935?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Vulcan+Oil+technology+partners%2C+Vanguard+Oil+technology+partners%2C+Drake+Oil+technology+partners%2C+Dillon+Oil+technology+partners%2C+Derringer+Oil+technology+partners-1981%2C...&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-03-01&rft.volume=110&rft.issue=3&rft.spage=153&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Venture Funding, LTD., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212069993; 00682060
AB - In the Venture Funding Ltd. v. Commr. case, the petitioner transferred stock to its employees as compensation for services, and it claimed a deduction in the year of transfer for the value of the stock. None of the petitioner's employees included the value of the transferred stock in his or her gross income for the year of transfer. The Tax Court held that Section 83(h) does not allow the petitioner to deduct the reported amount in the year of transfer.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Mar 1-Mar 31,
PY - 1998
DA - Mar 1-Mar 31, 1998
SP - 236
EP - 271
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 236
KW - Internal Revenue Code
KW - Section 83(h)
KW - Stock transfers
KW - Tax deductions
KW - Stock options
KW - Taxable income
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Albert Lemishow, Petitioner v. Commissioner of Internal Revenue, respondent
AN - 212108487; 00679075
AB - In the Lemishow v. Commr. case, the petitioner received distributions from individual retirement accounts (IRA) and Keogh accounts consisting solely of money. The Petitioner purchased stock with a portion of the distributions. Thereafter, the petitioner opened a new IRA and placed the stock in that IRA within 60 days of the distributions. The Tax Court held that Section 408(d)(3) and Section 402(c) both require that a rollover contribution, from a distribution of money, consist only of money. Thus, the petitioner's reinvestments of his IRA and Keogh distributions do not constitute rollover contributions, and such distributions are includable in income. The Tax Court further held that the portion of the distributions not invested in the stock, including the amounts for taxes withheld, are includable in the petitioner's income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Feb 1-Feb 28,
PY - 1998
DA - Feb 1-Feb 28, 1998
SP - 110
EP - 114
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 110
KW - Internal Revenue Code
KW - Section 408(d)(3)
KW - Section 402(c)
KW - Distribution of retirement plan assets
KW - Taxable income
KW - Roll over
KW - Individual retirement accounts
KW - Keogh plans
KW - Stock
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Foothill Ranch Company Partnership, Buck Equities, LTD., tax matters parnter, Petitioner v. Commissioner of Internal Revenue, respondent
AN - 212108383; 00679079
AB - In the Foothill Ranch Co. Partnership v. Commr. case, the petitioner was the tax matters partner of partnership A, along with 4 other partners of which one was also partnership, on the 1988 partnership return, A used the percentage-of-completion method (PCM) of accounting to calculate income attributable to property transactions. On September 28, 1995, the Commissioner mailed A a notice of final partnership administrative adjustment determining that it could not use PCM and the partnership had underreported its gross receipts. The parties settled the case and filed stipulation making no adjustments to income. On June 10, 1997, the petitioner filed a motion for litigation costs under Section 7430. The Tax Court determined that the Commissioner's position that A could not use PCM was not substantially justified and that only first-tier partners, not passthrough entities, were required to meet net worth and number of employees requirements of 23 U.S.C. Section 2412(d)(2)(B). The Tax Court further held that any first-tier partner entitled to receive an award for litigation costs paid or incurred by A was so entitled only to the extent that costs were allocable to that partner. The Tax Court further held that the amount the petitioner sought for litigation costs was not reasonable and the petitioner was not entitled to fees in excess of statutory rates.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Feb 1-Feb 28,
PY - 1998
DA - Feb 1-Feb 28, 1998
SP - 94
EP - 103
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 94
KW - Internal Revenue Code
KW - Section 7430
KW - Partnerships
KW - Tax returns
KW - Percentage of completion method
KW - Legal fees
KW - Allocations
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Foothill+Ranch+Company+Partnership%2C+Buck+Equities%2C+LTD.%2C+tax+matters+parnter%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-02-01&rft.volume=110&rft.issue=2&rft.spage=94&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - St. Charles Investment Co., Burton C Boothby, tax matters person, Petitioner v. Commissioner of Internal Revenue, respondent
AN - 212100503; 00679077
AB - Prior to January 1, 1991, X was a closely held C corporation, which incurred passive activity losses (PAL) giving rise to suspended PAL's pursuant to Section 469. A portion of the suspended PALs was attributable to depreciation. X reduced the bases of the properties used in the passive activities by the amounts of such depreciation. X elected S corporation status as of January 1, 1991. During 1991, it disposed of several of the passive activities and calculated the gain from those dispositions using the bases of the properties involved as reduced by the depreciation. X used suspended PAL's allocation to the sold activities which had arisen prior to 1991 in calculating its taxable income for 1991. The Tax Court held that Section 1371(b)(1) precludes X from using its suspended PALs in 1991, an S corporation year. The Tax Court further held that X may not recompute the bases of the sold properties to include amounts representing the portions of the suspended PALs attributable to depreciation.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Feb 1-Feb 28,
PY - 1998
DA - Feb 1-Feb 28, 1998
SP - 46
EP - 62
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 46
KW - Internal Revenue Code
KW - Section 469
KW - Section 1371(b)(1)
KW - Passive activity
KW - Corporate income tax
KW - Tax basis
KW - Closely held corporations
KW - C corporations
KW - S corporations
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212100503?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=St.+Charles+Investment+Co.%2C+Burton+C+Boothby%2C+tax+matters+person%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-02-01&rft.volume=110&rft.issue=2&rft.spage=46&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Thomas L Freytag and Sharon N Freytag, Petitioners v. Commissioner of Internal Revenue, respondent
AN - 212100363; 00679076
AB - In the Thomas L. Freytag and Sharon N. Freytag v. Commr. case, the respondent issued a notice of deficiency to the petitioners for the taxable years 1978, 1981, and 1982. The petitioners filed a petition with the court and subsequently filed a petition in bankruptcy with the bankruptcy court. The respondent filed proofs of claim for the taxable years 1978, 1981, and 1982 pursuant to the Bankruptcy Code. The spouse filed an objection to the respondent's proofs of claim on the grounds that she is an innocent spouse pursuant to Section 6013(e) and Section 6004 of the Technical and Miscellaneous Revenue Act of 1988. The bankruptcy court determined, inter alia, that the spouse was not a so-called innocent spouse and was liable for the taxes for 1981 and 1982. The spouse moved to dismiss the court for lack of jurisdiction. The Tax Court held that it has jurisdiction and further held that the period of limitations for making an assessment has not expired. The court further held that under the principles of res judicata a decision will be entered consistent with the determinations of the bankruptcy court.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Feb 1-Feb 28,
PY - 1998
DA - Feb 1-Feb 28, 1998
SP - 35
EP - 46
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 35
KW - Internal Revenue Code
KW - Section 6013(e)
KW - Tax collections
KW - Income taxes
KW - Jurisdiction
KW - Innocent spouse tax relief
KW - Bankruptcy claims
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212100363?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Thomas+L+Freytag+and+Sharon+N+Freytag%2C+Petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-02-01&rft.volume=110&rft.issue=2&rft.spage=35&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Bill L and Patricia M Spencer, Petitioners v. Commissioner of Internal Revenue, respondent / Joseph T and Sheryl S Schroeder, Petitioners v. Commissioner of Internal Revenue respondent
AN - 212094800; 00679078
AB - In the Bill L. and Patricia M. Spencer v. Commr. and the Joseph T. and Sheryl S. Schroeder v. Commr. case, the petitioners, two couples who were shareholders in related S corporations, claimed passthrough amortization deductions for intangible contract rights that S corporations acquired in 1987 from a related C corporation. The Commissioner and petitioners agreed in redetermination of the original amortizable basis that only 85% of cost of original amortizable bases was amortizable, but the parties disagreed whether amortization for post-1990 taxable years should be computed on basis of previously allowed amortization deductions as the Commissioner contended, or, as petitioners contended, by apportioning corrected amortizable bases of contracts without regard to amortization allowed before 1991 over agreed useful lives of contracts until the remaining amortizable bases were exhausted. The Tax Court determined amortization for post-1990 taxable years had to be calculated by apportioning corrected amortizable bases of contracts, as reduced by amortization allowed before 1991, over properties' remaining useful life, since the annual amortization calculation depends on amortization allowed or allowable in prior years and depreciation Reg. 1.167(b)-0(a) contemplates that the allowance may change as conditions change.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Feb 1-Feb 28,
PY - 1998
DA - Feb 1-Feb 28, 1998
SP - 62
EP - 94
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 62
KW - Tax regulations
KW - Reg. 1.167(b)-0(a)
KW - Tax deductions
KW - S corporations
KW - Amortization
KW - Intangible assets
KW - Contracts
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094800?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Ralph P Waterman, Petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094692; 00679074
AB - In the Waterman v. Commr. case, the petitioner, who was not qualified for military retirement, in 1992 accepted an early separation offer from the US Navy while serving in a designated combat zone. The petitioner excluded from income under Section 112 the entire amount of lump-sum separation payment measured by his 14 years and 3 months of active military service. The Commissioner determined that only the portion of the separation payment measured by the time served in the combat zone was excludable under Section 112. The Tax Court determined that none of the severance payment was excludable from gross income, since the severance payment was not exchanged for pension but was given in exchange for the petitioner's leaving military, and not for prior or continued service in a combat zone or otherwise.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Feb 1-Feb 28,
PY - 1998
DA - Feb 1-Feb 28, 1998
SP - 103
EP - 110
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 103
KW - Internal Revenue Code
KW - Section 112
KW - Exclusion
KW - Severance pay
KW - Taxable income
KW - Lump sum distributions
KW - Income taxes
KW - Military personnel
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094692?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Ralph+P+Waterman%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-02-01&rft.volume=110&rft.issue=2&rft.spage=103&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212070145
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Feb 1-Feb 28,
PY - 1998
DA - Feb 1-Feb 28, 1998
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212070145?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-02-01&rft.volume=110&rft.issue=2&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Steven R. and Terry D Williams, Petitioners v. Commissioner of Internal Revenue, respondent
AN - 212108699; 00675852
AB - In the Williams v. Commr. case, the petitioner, a shareholder in an S corporation, received a 3X distribution from the S corporation during 1990. The S corporation's Accumulated Adjustments Account had a 3X balance as of the beginning of 1990. The S corporation had a 2X loss for 1990. To the extent that the 3X distribution for 1990 exceeds that balance of the AAA, the petitioner would be taxable for such excess as a dividend to the extent it did not exceed the accumulated earnings and profits from the predecessor subchapter C corporation. The Tax Court held that the losses and deductions for the year are to be first subtracted from the AAA prior to considering shareholder distributions for the year.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jan 1-Jan 31,
PY - 1998
DA - Jan 1-Jan 31, 1998
SP - 27
EP - 35
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 27
KW - S corporations
KW - Stockholders
KW - Accumulated adjustments accounts
KW - Dividends
KW - Taxable income
KW - Losses
KW - Tax deductions
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212108699?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Steven+R.+and+Terry+D+Williams%2C+Petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-01-01&rft.volume=110&rft.issue=1&rft.spage=27&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Credits
AN - 212108607
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jan 1-Jan 31,
PY - 1998
DA - Jan 1-Jan 31, 1998
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212108607?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Credits&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-01-01&rft.volume=110&rft.issue=1&rft.spage=III&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Gordon J. and Bonnie L Schoof, et al., Petitioners v. Commissioner of Internal Revenue, respondent
AN - 212098346; 00675849
AB - In the Schoof v. Commr. case, an individual sought approval from the IRS to become a trustee of an IRA trust. During 1991, distributions out of IRAs were made to the petitioners. Those distributions were then rolled over to the IRA trusts of the trustee. Concurrently, therewith, each of the IRA trusts acquired a unit in an investment in a bus stop shelter program. The Tax Court held that the individual was not qualified to serve as a trustee of an IRA trust, and that the distributions to the petitioners were taxable in the year of distribution and were subject to the 10% additional tax. The court held further that the petitioners did not substantially comply with the rollover contribution requirements of Section 408(d), so as to exclude the distributions from income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jan 1-Jan 31,
PY - 1998
DA - Jan 1-Jan 31, 1998
SP - 1
EP - 12
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 1
KW - Internal Revenue Code
KW - Section 408(d)
KW - Individual retirement accounts
KW - Roll over
KW - Taxable income
KW - Trustees
KW - Distribution of retirement plan assets
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212098346?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=CLARA+L.+PREVO%2C+PETITIONER+v.+COMMISSIONER+OF+INTERNAL+REVENUE%2C+RESPONDENT&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=2004-11-01&rft.volume=123&rft.issue=5&rft.spage=326&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Algerine Allen Smith, deceased, James ALlen Smith, Executor, Petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094782; 00675850
AB - In the Estate of Smith v. Commr. case, the petitioner settled and paid claims that were based in part on excessive royalties that had been paid to and reported by the decedent in prior years. In the previous case, the Tax Court held that the petitioner was entitled to an overpayment of income tax pursuant to application of Section 1341 and that such overpayment was includable in the taxable estate. The parties now disagree on the method of calculating the overpayment. The Tax Court held that relief under Section 1341 is restricted to the portion of the petitioner's settlement payments that represents items of income that were previously included in the decedent's income. The court also held that the amount of any overpayment that results from the application of Section 1341 is not restricted to the amount computed under Section 1341(b)(1). The court also held that Rule 155(c), Tax Court Rules of Practice and Procedure, prohibits a party from raising new issues for purposes of making a computation pursuant to Rule 155. The IRS may not amend the answer.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jan 1-Jan 31,
PY - 1998
DA - Jan 1-Jan 31, 1998
SP - 12
EP - 20
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 12
KW - Internal Revenue Code
KW - Section 1341
KW - Income taxes
KW - Tax credits
KW - Tax overpayment
KW - Estate assets
KW - Royalties
KW - Estate taxes
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094782?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Algerine+Allen+Smith%2C+deceased%2C+James+ALlen+Smith%2C+Executor%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-01-01&rft.volume=110&rft.issue=1&rft.spage=12&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212094718
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jan 1-Jan 31,
PY - 1998
DA - Jan 1-Jan 31, 1998
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094718?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-01-01&rft.volume=110&rft.issue=1&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1998
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - James G. and Katherine Bourekis, Petitioners v. Commissioner of Internal Revenue, respondent
AN - 212070209; 00675851
AB - In the Bourekis v. Commr. case, the IRS determined a deficiency for the taxable year 1981. The notice of deficiency did not include any additions to tax or penalties; however, the notice did include a statement that interest would accrue on the deficiency. In a timely petition, the petitioners attempt to place in dispute penalties and interest. The petitioners did not make a written request with the IRS to abate interest; however, they assert that they made an informal request and that the notice of deficiency should be considered a final determination not to abate interest under Section 6404(g). The Tax Court lacked jurisdiction to consider additions to tax or penalties which were not determined in the notice of deficiency. The court also lacked jurisdiction under Section 6404(g), since, under these circumstances, the notice of deficiency issued to the petitioners did not constitute a notice of the Secretary's final determination not to abate interest.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1998///Jan 1-Jan 31,
PY - 1998
DA - Jan 1-Jan 31, 1998
SP - 20
EP - 27
CY - Washington
PB - Superintendent of Documents
VL - 110
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 110 TC 20
KW - Internal Revenue Code
KW - Section 6404(g)
KW - Tax assessments
KW - Notices
KW - Fines & penalties
KW - Interest costs
KW - Jurisdiction
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212070209?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=James+G.+and+Katherine+Bourekis%2C+Petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1998-01-01&rft.volume=110&rft.issue=1&rft.spage=20&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Mens rea in environmental crime prosecutions: Ignorantia juris and the white collar criminal
AN - 17215383; 4507437
AB - This article discusses the implications of recent court decisions on future environmental crime prosecutions, and addresses whether ignorance of the law is, or should be, a defense in environmental prosecutions. Noting that most environmental crime prosecutions are brought under the Clean Water Act or the Resource Conservation and Recovery Act (RCRA), the article focuses on Clean Water Act prosecutions.
JF - Columbia Journal of Environmental Law
AU - Turner, A J
AD - Air Force Court of Criminal Appeals, Washington, DC, USA
Y1 - 1998
PY - 1998
DA - 1998
SP - 217
EP - 236
VL - 23
IS - 2
SN - 0098-4582, 0098-4582
KW - USA
KW - Pollution Abstracts
KW - Pollution violations
KW - Clean Water Act
KW - Litigation
KW - RCRA
KW - P 9000:ENVIRONMENTAL ACTION
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/17215383?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Apollution&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=Columbia+Journal+of+Environmental+Law&rft.atitle=Mens+rea+in+environmental+crime+prosecutions%3A+Ignorantia+juris+and+the+white+collar+criminal&rft.au=Turner%2C+A+J&rft.aulast=Turner&rft.aufirst=A&rft.date=1998-01-01&rft.volume=23&rft.issue=2&rft.spage=217&rft.isbn=&rft.btitle=&rft.title=Columbia+Journal+of+Environmental+Law&rft.issn=00984582&rft_id=info:doi/
LA - English
DB - ProQuest Environmental Science Collection
N1 - Date revised - 2006-11-01
N1 - Last updated - 2011-12-13
N1 - SubjectsTermNotLitGenreText - Clean Water Act; Litigation; RCRA; Pollution violations
ER -
TY - JOUR
T1 - P.D.B. Sports, Ltd., Bowlen Sports, Inc., Tax Matters Partner, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098891; 00672193
AB - In the P.D.B. Sports Ltd. v. Commr. case, an individual purchased more than a 50% interest in a partnership that owned and operated a professional sports franchise. The partnership's presale basis in player contracts was 6X. Because more than 50% of the partnership's ownership had changed, the petitioner contends that Section 708 causes a termination and triggers the partnership basis provisions, causing a stepped-up basis in the player contracts to 36X. The partnership claimed amortization deductions using the 36X basis. The Tax Court held that Section 1056 does not apply to this partnership transaction involving a sports franchise. The court held further that the partnership correctly computed the basis in the player contracts under the subchapter K adjustment sections and regulations thereunder.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Dec 1-Dec 31,
PY - 1997
DA - Dec 1-Dec 31, 1997
SP - 423
EP - 450
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 423
KW - Internal Revenue Code
KW - Section 1056
KW - Distribution of partnership interests
KW - Professional sports
KW - Sports franchises
KW - Amortization
KW - Tax deductions
KW - Fair market value
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Credits
AN - 212098782
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Dec 1-Dec 31,
PY - 1997
DA - Dec 1-Dec 31, 1997
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - United Cancer Council, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212092918; 00672190
AB - In the United Cancer Council Inc. v. Commr. case, in a letter ruling dated March 31, 1969, the IRS ruled that the petitioner was exempt from federal income tax and was an eligible charitable donee. On June 11, 1984, the petitioner entered into a 5-year fundraising contract with a professional fundraiser, W&H. During 1984 through 1989, W&H helped the petitioner conduct a nationwide direct mail fundraising campaign. W&H received more than $4 million in fees from the petitioner and in addition derived substantial income from exploiting the coownership rights in the petitioner's mailing list. The Tax Court held that W&H was an insider for purposes of the inurement provisions of Sections 501(c)(3) and 170(c)(2)(C). The court also held that there was an inurement of net earnings to W&H and that the petitioner fails to qualify as an exempt organization or as an eligible charitable donee. The court held further that the respondent's retroactive revocation of the favorable ruling letter to June 11, 1984, was not an abuse of discretion.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Dec 1-Dec 31,
PY - 1997
DA - Dec 1-Dec 31, 1997
SP - 326
EP - 400
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 326
KW - Internal Revenue Code
KW - Section 501(c)(3)
KW - Section 170(c)(2)(C)
KW - Tax exempt organizations
KW - Fund raising
KW - Fees & charges
KW - Direct mail advertising
KW - Mailing lists
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Lakewood Associates, Robert G Moore, Tax Matters Partner, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212092874; 00672194
AB - In the Lakewood Associates v. Commr. case, a partnership purchased land on which it intended to build single-family residences. At the time of the purchase, the land was zoned for agricultural use and 1/3 of the land was wetlands. In 1988, the partnership applied for rezoning of the land to residence, and in 1989, the partnership's rezoning application was denied. Also in 1989, new federal wetland regulations were issued that resulted in about 75% of the land's being classified as wetlands. The partnership did not apply for a permit to begin a residential property in a wetland and did not sell or abandon the property. The partnership claimed a loss deduction under Section 165 for the decrease in property value of the land based on its inability to use the land for residential development. The Tax Court held that there has not been a realization event that fixes the decrease in property value in a closed and completed transaction, and that partnership is note entitled to a loss deduction under Section 165(a).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Dec 1-Dec 31,
PY - 1997
DA - Dec 1-Dec 31, 1997
SP - 450
EP - 463
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 450
KW - Internal Revenue Code
KW - Section 165(a)
KW - Land use
KW - Zoning
KW - Land development
KW - Wetlands
KW - Losses
KW - Tax deductions
KW - Property values
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Dudley B. and La Donna K. Merkel, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212088789; 00672195
AB - In the Merkel v. Commr. case, the petitioners realized income on account of the discharge of indebtedness. The petitioners excluded that income pursuant to the insolvency exclusion of Section 108(a)(1)(B) by including certain contingent liabilities in the insolvency calculation of Section 108(d)(3). The Tax Court held that the term liabilities in Section 108(d)(3) requires the petitioners to prove with respect to any obligation claimed to be a liability that the petitioners will be called upon to pay that obligation in the amount claimed. The court also held that the petitioners failed to prove that they would be called upon to pay any amount with respect to either of the obligations claimed to be liabilities. The court held further that the petitioners failed to prove that, on the measurement date, their liabilities exceeded the fair market value of their assets and, therefore, may not exclude any income under Section 108(a)(1)(B).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Dec 1-Dec 31,
PY - 1997
DA - Dec 1-Dec 31, 1997
SP - 463
EP - 488
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 463
KW - Internal Revenue Code
KW - Section 108
KW - Discharge of debt
KW - Contingent liabilities
KW - Taxable income
KW - Exclusion
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Joyce Aston, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212088716; 00672191
AB - In the Aston v. Commr. case, banking regulators seized the assets of the Bank of Commerce & Credit International S.A., including funds that the petitioner deposited at BCCI S.A.'s Isle of Man branch (IOMB). The petitioner's account was insured for loss up to L15,000 by the Isle of Man Depositors' Compensation Scheme. The petitioner filed a claim against BCCI S.A. for her funds. The petitioner deducted $185,493.79 as a loss from an insolvent financial institution pursuant to Section 165(l)(1). The Tax Court held that neither BCCI S.A., its IOMB, nor its Los Angeles agency office meet the statutory requirements for qualified financial institution pursuant to Section 165(l)(3). Accordingly, the petitioner is not entitled to a casualty loss in 1991. The court held further that, in light of the pendency of the petitioner's claim in the liquidation of BCCI S.A., the petitioner is not entitled to a bad debt deduction pursuant to Section 166 for 1991, the year the funds were seized, because she failed to prove that the deposit became worthless during that year.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Dec 1-Dec 31,
PY - 1997
DA - Dec 1-Dec 31, 1997
SP - 400
EP - 416
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 400
KW - Internal Revenue Code
KW - Section 165(l)
KW - Bank failures
KW - Casualty losses
KW - Tax deductions
KW - International banking
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Joyce+Aston%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1997-12-01&rft.volume=109&rft.issue=6&rft.spage=400&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Duke Energy Natural Gas Corporation, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212068013; 00672192
AB - In the Duke Energy Natural Gas Corp. v. Commr. case, the petitioner owns and operates various systems of interconnected subterranean natural gas gathering pipelines and related compression facilities. The petitioner argues that the modified accelerated cost recovery system allows the petitioner to depreciate the gathering systems over 7 years because the petitioner is a producer of natural gas within the meaning of Rev. Proc., 87-56. The Tax Court held that the petitioner transports, and does not produce, gas; thus, the petitioner must depreciate the gathering systems over 15 years.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Dec 1-Dec 31,
PY - 1997
DA - Dec 1-Dec 31, 1997
SP - 416
EP - 423
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 416
KW - Modified accelerated cost recovery system
KW - Natural gas industry
KW - Depreciation
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Duke+Energy+Natural+Gas+Corporation%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1997-12-01&rft.volume=109&rft.issue=6&rft.spage=416&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Amendments to rules of practice and procedure of the United States Tax Court
AN - 212067935; 00672196
AB - Portions of the Tax Court's Rules of Practice and Procedure have been substantially revised. The revisions include the addition of new Rules and substantive and stylistic changes to existing Rules. An explanatory note generally follows each Rule which has been revised.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Dec 1-Dec 31,
PY - 1997
DA - Dec 1-Dec 31, 1997
SP - 489
EP - 753
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax courts
KW - Rules
KW - Revisions
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212067935?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Amendments+to+rules+of+practice+and+procedure+of+the+United+States+Tax+Court&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1997-12-01&rft.volume=109&rft.issue=6&rft.spage=489&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - John L Seymour, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212106991; 00659063
AB - In the Seymour v. Commr. case, the petitioner deducted the amount of interest paid to his former spouse on an indebtedness which he incurred incident to their divorce. The petitioner claimed that the indebtedness was properly allocable to investment, passive activity, and qualified residence indebtedness based on certain assets acquired pursuant to a decree of divorce. The IRS disallowed such deduction in the ground that Section 1041 requires the petitioner's interest expense to be characterized as personal interest under Section 163(h)(1). The Tax Court held that Section 1041 had no relevance to the proper characterization of interest on indebtedness incurred incident to divorce.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Nov 1-Nov 30,
PY - 1997
DA - Nov 1-Nov 30, 1997
SP - 279
EP - 290
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 279
KW - Internal Revenue Code
KW - Section 1041
KW - Section 163(h)(1)
KW - Tax deductions
KW - Divorce
KW - Couples
KW - Allocations
KW - Debt
KW - Interest costs
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=John+L+Seymour%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1997-11-01&rft.volume=109&rft.issue=5&rft.spage=279&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Mildred Geraldine Letts, deceased, James P. Letts III and JoAnne L Magbee, coexecutors, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212106928; 00659064
AB - In the Estate of Letts v. Commr. case, the husband died testate in 1985 survived by his wife and children who were beneficiaries and coexecutors with the wife. The husband's estate claimed a marital deduction for property passing to the wife but elected not to treat the wife's interest as qualified terminable interest property (QTIP). The husband's estate was entitled to the marital deduction for the wife's interest only if the wife's interest was not terminal estate. The husband's estate tax return was not examined, and the time for assessment against the husband's estate expired before the wife died in 1991. The wife's estate excluded from gross estate the value of the property the wife had acquired from the husband on the ground that it was terminal interest but not QTIP. The Tax Court held that the wife's estate was bound under duty of consistency, since the Commissioner has relied on representations by the husband's estate that the wife's estate was attempting to change. The wife's estate was required to include value of life interest that passed untaxed from the husband's estate.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Nov 1-Nov 30,
PY - 1997
DA - Nov 1-Nov 30, 1997
SP - 290
EP - 303
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 290
KW - Estate assets
KW - Estate taxes
KW - Marital deductions
KW - Qualified Terminable Interest Property
KW - Valuation
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Mildred+Geraldine+Letts%2C+deceased%2C+James+P.+Letts+III+and+JoAnne+L+Magbee%2C+coexecutors%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1997-11-01&rft.volume=109&rft.issue=5&rft.spage=290&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Charles H Browning, Jr., and Patricia L Browning, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212099041; 00659065
AB - In the Browning v. Commr. case, the petitioners conveyed an easement to the county in consideration of a cash downpayment and an installment note. The petitioners claimed a charitable contribution on the basis that they had made a bargain sale of the easement to the county. The IRS argued that the evidence of consideration paid by the county under the program is determinative of the fair market value of the easement. The Tax Court held that, because the petitioners had shown that the market created by the county under the program was populated by sellers intending to make gifts to the county and was not determinative of fair market value, the petitioners were entitled to present evidence of the fair market value of their land before and after the conveyance of the easement. The Tax Court determined the fair market value of the easement. The economic benefit of charitable contribution deduction, tax-free interest, and tax deferral from installment sale were not part of the amount realized by the petitioners. The amount realized and charitable contribution were determined.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Nov 1-Nov 30,
PY - 1997
DA - Nov 1-Nov 30, 1997
SP - 303
EP - 325
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 303
KW - Easements
KW - Conveyances
KW - Donations
KW - Fair market value
KW - Tax deductions
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1998
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212096864
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Nov 1-Nov 30,
PY - 1997
DA - Nov 1-Nov 30, 1997
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Square D Company and subsidiaries, petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212099182; 00657028
AB - In the Square D Co. & Subsidiaries v Commr. case, the petitioner established a voluntary employees' beneficiary association (VEBA) which qualified for exemption under Section 501(c)(9) and as a welfare benefit fund under Section 419(e). During the initial years of the VEBA, the petitioner contributed amounts to the VEBA to provide certain employee welfare benefits and for claims which were incurred but unpaid at year end. Also during 1985, the petitioner began prefunding for benefits the VEBA was expected to provide in later years. The Tax Court held that the petitioner was not automatically entitled to the safe harbor percentages of Section 419A(c)(5)(B)(i) and (ii) in computing additions to its account limit for claims incurred but unpaid (CIBU) for the taxable years 1986 and 1987. The Tax Court further held that the creation of a reserve under Section 419A(c)(2) requires the accumulation of assets and does not result from the accrual of a liability. The Tax Court further held that because the petitioner's contributions to its VEBA during 1986 did not result in the creation of a reserve for post-retirement medical benefits for its employees, the petitioner was not entitled to an increase in its account limit for 1986 pursuant to Section 419A(c)(2) with respect to that year.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Oct 1-Oct 31,
PY - 1997
DA - Oct 1-Oct 31, 1997
SP - 200
EP - 227
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 200
KW - Internal Revenue Code
KW - Section 501(c)(9)
KW - Section 419A(c)
KW - VEBA
KW - Employee benefits
KW - Tax exemptions
KW - Corporate income tax
KW - Employer contributions
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - John T. and Linda L. Hewitt, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212089014; 00657031
AB - In the John T. and Linda L. Hewitt v. Commr. case, during 1990 and 1991, the petitioners donated nonpublicly traded stock for which they claimed charitable contribution deductions in amounts which the parties agreed represent the fair market values of such stock. The petitioners did not obtain qualified appraisals of the stock prior to filing their returns and the petitioners did not attach a summary thereof to the returns. The Tax Court held that the petitioners had not substantially complied with Reg. 1.170A-13 and were not entitled to charitable contribution deductions in excess of those allowed by the IRS.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Oct 1-Oct 31,
PY - 1997
DA - Oct 1-Oct 31, 1997
SP - 258
EP - 266
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 258
KW - Tax regulations
KW - Reg. 1.170A-13
KW - Tax deductions
KW - Donations
KW - Charities
KW - Stock
KW - Fair market value
KW - Appraisals
KW - Income taxes
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Robert T. Cozean, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212088892; 00657029
AB - In the Robert T. Cozean v. Commr. case, the respondent conceded the deficiencies determined for the years 1990 through 1992. The petitioner filed a timely claim for an award of litigation costs, including, among other things, attorney's fees billed at $250 per hour and one accountant's fees billed at $170 and $175 per hour and another's fees billed at $90 and $92 per hour. The respondent conceded that the petitioner satisfied all the requirements to litigation costs and disputed only the amounts of the fees claimed by the attorney and the principal accountant. The Tax Court held that the petitioner failed to establish that a special factor existed which justified an award of attorney's fees in excess of the $75 limitation. The Tax Court further held that the fees claimed for services of the accountants, who are authorized to practice before the IRS, are to be treated as services of an attorney pursuant to Section 7430(c)(3), and, accordingly, the limitation of Section 7430(c)(1)(B)(iii) applies to such fees.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Oct 1-Oct 31,
PY - 1997
DA - Oct 1-Oct 31, 1997
SP - 227
EP - 235
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 227
KW - Internal Revenue Code
KW - Section 7430(c)(3)
KW - Legal fees
KW - Tax collections
KW - Income taxes
KW - Attorneys
KW - Accountants
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - John M. and Rita K. Monahan, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212068165; 00657030
AB - In the John M. and Rita K. Monahan v. Commr. case, an income tax deficiency notice for 1991 included in petitioner's income interest payments to a partnership bank account and $25,000 deposited in petitioner's bank account that petitioner contended was reimbursement of legal fees paid on behalf of corporation. The IRS contended petitioner was collaterally estopped by an earlier decision from denying dominion and control over partnership bank account. The Tax Court determined: 1. It had authority to raise issue preclusion sua sponte, notwithstanding the IRS's apparent consent to relitigation of pre-1991 issues. 2. The petitioner was collaterally estopped from relitigating 1991 partnership control issue. 3. The petitioner was taxable on interest deposited in partnership bank account since petitioner controlled partnership bank account and benefited from funds. 4. The petitioner failed to carry burden of proving that $25,000 was reimbursement for fees paid on corporation's behalf and not taxable income. 5. The petitioner was liable for Section 6662(a) accuracy-related penalty.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Oct 1-Oct 31,
PY - 1997
DA - Oct 1-Oct 31, 1997
SP - 235
EP - 258
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 235
KW - Internal Revenue Code
KW - Section 6662(a)
KW - Corporate income tax
KW - Legal fees
KW - Reimbursement
KW - Interest costs
KW - Bank deposits
KW - Partnerships
KW - Fines & penalties
KW - Taxable income
KW - Estoppel
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Credits
AN - 212068102
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Oct 1-Oct 31,
PY - 1997
DA - Oct 1-Oct 31, 1997
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Ronald C Bachner, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212099236; 00650467
AB - In the Bachner v. Comr. case, in the 1984 tax return, the petitioner claimed a refund of the entire amount of employer-withheld taxes. No 1984 tax was ever assessed or refunded. The petitioner claimed that the entire amount of withheld tax was an overpayment within the meaning of Section 6512(b). The Tax Court held that the amount of an overpayment for a taxable year is limited to the excess of the tax paid over the amount which might have been properly assessed and demanded even though assessment is now barred by the statute of limitations.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Sep 1-Sep 30,
PY - 1997
DA - Sep 1-Sep 30, 1997
SP - 125
EP - 133
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 125
KW - Internal Revenue Code
KW - Section 6512(b)
KW - Withholding taxes
KW - Tax refunds
KW - Tax overpayment
KW - Statutes of limitations
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212093497
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Sep 1-Sep 30,
PY - 1997
DA - Sep 1-Sep 30, 1997
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Nielson-True Partnership, True Oil Company, Tax Matters Partner, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212093129; 00650466
AB - In the Nielson-True Partnership v. Comr. case, a partnership claimed Section 29 nonconventional fuels tax credit for natural gas produced from 2 tight formation wells in which it had working interest. One well had been certified as producing tight formation gas under established federal statutory procedures, but no well-category application had been filed or certification obtained for the other well. The Tax Court held that Section 29, read in conjunction with Section 503 of the Natural Gas Policy Act of 1978 (NGPA) and related materials, required individual tight formation gas well determination under NGPA Section 503 procedures for credit eligibility.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Sep 1-Sep 30,
PY - 1997
DA - Sep 1-Sep 30, 1997
SP - 112
EP - 125
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 112
KW - Internal Revenue Code
KW - Section 29
KW - Tax credits
KW - Alternative energy sources
KW - Natural gas
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Alumax Inc. and consolidated subsidiaries, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212089099; 00650468
AB - Alumax Inc. v. Comr. case, a company and its subsidiaries were members of an affiliated group of corporations within the meaning of Section 1504(a). The company amended its certificate of incorporation and thereby effected certain changes in its capital structure and in the rights of its capital stock. The Tax Court held that, for each year during the period at issue, the petitioners were not members of the affiliated group within the meaning of Section 1504(a) that had another company as its common parent, and, consequently, they are not entitled to join in the consolidated return that the company filed for each of those years in which it claimed to be the common parent of a group of corporations that included the petitioners. The court also held that the period of limitations under Section 6501 for each of the years during the period at issue for the assessment of tax due from the A group has not expired.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Sep 1-Sep 30,
PY - 1997
DA - Sep 1-Sep 30, 1997
SP - 133
EP - 200
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 133
KW - Internal Revenue Code
KW - Section 1504(a)
KW - Section 6501
KW - Affiliates
KW - Subsidiaries
KW - Parent companies
KW - Consolidated tax returns
KW - Capital structure
KW - Tax assessments
KW - Statutes of limitations
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Credits
AN - 212068308
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Sep 1-Sep 30,
PY - 1997
DA - Sep 1-Sep 30, 1997
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Credits
AN - 212107078
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Aug 1-Aug 31,
PY - 1997
DA - Aug 1-Aug 31, 1997
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Connecticut General Life Insurance Company, petitioner v. Commissioner of Internal Revenue, respondent / CIGNA Corporation and consolidated subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095229; 00649388
AB - In the Connecticut General Life Insurance Co. v. Comr. case, the Tax Court held that, in consolidating nonlife insurance companies with life insurance companies and for purposes of calculating the amount of net operating losses of nonlife insurance companies that, under Section 1503(c)(1) and (2), may reduce income of the life insurance companies, companies that constituted members of a recently acquired affiliated group of nonlife insurance companies that previously filed consolidated federal income tax returns are to be treated as separate entities.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Aug 1-Aug 31,
PY - 1997
DA - Aug 1-Aug 31, 1997
SP - 100
EP - 112
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 100
KW - Internal Revenue Code
KW - Section 1503(c)
KW - Life insurance companies
KW - Insurance companies
KW - Consolidation
KW - Net operating losses
KW - Affiliates
KW - Consolidated tax returns
KW - Taxable income
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212095229?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Connecticut+General+Life+Insurance+Company%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent+%2F+CIGNA+Corporation+and+consolidated+subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1997-08-01&rft.volume=109&rft.issue=2&rft.spage=100&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Marvin L White and Phyllis White petitioners v. Commissioner of Internal Revenue, respondent
AN - 212089234; 00649390
AB - In the White v. Comr. case, the petitioners submitted requests for abatement of interest to the IRS, which were denied prior to July 30, 1996, the date of the enactment of Section 6404(g). The petitioners now seek review of the failure to abate interest pursuant to Section 6404(g). The Tax Court held that it lacked jurisdiction to review the denial of the petitioners' requests for abatement of interest.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Aug 1-Aug 31,
PY - 1997
DA - Aug 1-Aug 31, 1997
SP - 96
EP - 100
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 96
KW - Internal Revenue Code
KW - Section 6404(g)
KW - Jurisdiction
KW - Interest
KW - Tax controversies
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212089234?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Robert and Marie Banat, petitioners v. commissioner of Internal Revenue, respondent
AN - 212068392; 00649389
AB - In the Banat v. Comr. case, the petitioner submitted requests for abatement of interest to the IRS prior to July 30, 1996, the date of enactment of Section 6404(g). After July 30, the IRS sent a notice of final disallowance of abatement of interest pursuant to Section 6404(g). The petitioners filed a petition for review of the failure to abate interest. The IRS filed a motion to dismiss for lack of jurisdiction as to the husband on the ground that the request for abatement of interest was submitted prior to the effective date of Section 6404(g) and as to the wife on the ground that no notice of final disallowance of abatement of interest was mailed to her. The Tax Court held that it had jurisdiction to review the denial of the husband's request for abatement of interest, but lacked jurisdiction as to the wife.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Aug 1-Aug 31,
PY - 1997
DA - Aug 1-Aug 31, 1997
SP - 92
EP - 96
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 92
KW - Internal Revenue Code
KW - Section 6404(g)
KW - Jurisdiction
KW - Tax controversies
KW - Interest
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Hospital Corporation of America and subsidiaries, petitioners v. commissioner of Internal Revenue, respondent
AN - 212107233; 00651866
AB - In the Hospital Corp. of America v. Commr. case, for taxable years ended 1985 through 1987, the petitioners, which operated and managed hospitals and related businesses, claimed depreciation deductions based on 5-year recovery periods for certain properties they placed in service during those years, which properties the petitioners claim constitute tangible personal property. The IRS determined that the properties constitute structural components of the buildings to which they relate and that the properties therefore must be depreciated over the same recovery periods as those buildings. The Tax Court held, for purposes of assigning appropriate recovery classes or recovery periods to the properties to determine allowable depreciation deductions pursuant to Section 168, tests developed under prior law for purposes of the investment tax credit are applicable to decide whether the properties constitute tangible personal property. The Tax Court further held that the prohibition contained in Section 168 against the use of the component method of depreciation does not preclude the use of an analysis based on Scott Paper Co. v. Commr., and its progeny and Reg 1.48-1(c), and accordingly such authorities are applied to assign appropriate recovery classes or recovery periods to the properties in issue.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Jul 1-Jul 31,
PY - 1997
DA - Jul 1-Jul 31, 1997
SP - 21
EP - 92
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 21
KW - Internal Revenue Code
KW - Section 168
KW - Tax regulations
KW - Reg. 1.48-1(c)
KW - Tax deductions
KW - Corporate income tax
KW - Depreciation methods
KW - Investment tax credits
KW - Hospitals
KW - Health care industry
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212107233?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Hospital+Corporation+of+America+and+subsidiaries%2C+petitioners+v.+commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1997-07-01&rft.volume=109&rft.issue=1&rft.spage=21&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Credits
AN - 212107196
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Jul 1-Jul 31,
PY - 1997
DA - Jul 1-Jul 31, 1997
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212107196?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212093236
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Jul 1-Jul 31,
PY - 1997
DA - Jul 1-Jul 31, 1997
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093236?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - BankAmerica Corporation, as successor in interest to Continental Bank Corporation, as successor in Interest to Continental Illinois Corporation, petitioner v. commissioner of Internal Revenue, respondent
AN - 212068569; 00651865
AB - In the Bank America Corp. v. Commr. case, the petitioner had deficiencies in its Federal income tax for years 1 and 2. In year 3, the petitioner carried back an amount of investment tax credit to years 1 and 2, reducing the amount of its deficiencies. In year 6, a net operating loss arose which was carried back to year 3. The carryback of the year 6 loss displaced a year 3 foreign tax credit, which was then carried back to years 1 and 2, displacing the investment tax credit originally taken in those years. The IRS computed interest under Section 6601 from the end of year 3 to the due date of the return for year 6 on deficiency amounts for years 1 and 2, calculated after the effect of the year 6 loss, without reducing the deficiencies by the amounts of investment tax credit taken from year 3 to year 6. The petitioner filed a timely motion under Section 7481(c) to determine interest. The Tax Court held that the petitioner has made overpayments of interest for years 1 and 2 because the IRS should have taken the investment tax credit amounts into account in calculating interest accruing from the end of year 3 until the due date of the return for year 6 on deficiency amounts reduced by the investment tax credit carried back.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Jul 1-Jul 31,
PY - 1997
DA - Jul 1-Jul 31, 1997
SP - 1
EP - 21
CY - Washington
PB - Superintendent of Documents
VL - 109
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 109 TC 1
KW - Internal Revenue Code
KW - Section 6601
KW - Section 7481(c)
KW - Corporate income tax
KW - Investment tax credits
KW - Carryback
KW - Net operating losses
KW - Interest costs
KW - Foreign tax credits
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212068569?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=BankAmerica+Corporation%2C+as+successor+in+interest+to+Continental+Bank+Corporation%2C+as+successor+in+Interest+to+Continental+Illinois+Corporation%2C+petitioner+v.+commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1997-07-01&rft.volume=109&rft.issue=1&rft.spage=1&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Maggie Management Company, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212107347
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///May 1-Jun 30,
PY - 1997
DA - May 1-Jun 30, 1997
SP - 430
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212107347?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Maggie+Management+Company%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1997-05-01&rft.volume=108&rft.issue=5&rft.spage=430&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-Jun 30, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Taiyo Hawaii Company, Ltd., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212099508
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///May 1-Jun 30,
PY - 1997
DA - May 1-Jun 30, 1997
SP - 590
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212099508?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-Jun 30, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Golden Belt Telephone Association, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212099441
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///May 1-Jun 30,
PY - 1997
DA - May 1-Jun 30, 1997
SP - 498
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212099441?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-Jun 30, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Estate of Algerine Allen Smith, deceased, James Allen Smith executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212099394
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///May 1-Jun 30,
PY - 1997
DA - May 1-Jun 30, 1997
SP - 412
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212099394?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Algerine+Allen+Smith%2C+deceased%2C+James+Allen+Smith+executor%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1997-05-01&rft.volume=108&rft.issue=5&rft.spage=412&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-Jun 30, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212097078
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///May 1-Jun 30,
PY - 1997
DA - May 1-Jun 30, 1997
SP - 5
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097078?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-Jun 30, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - International Multifoods Corporation and affiliated companies, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212093532
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///May 1-Jun 30,
PY - 1997
DA - May 1-Jun 30, 1997
SP - 579
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093532?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=International+Multifoods+Corporation+and+affiliated+companies%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1997-05-01&rft.volume=108&rft.issue=5&rft.spage=579&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-Jun 30, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Robert D Booth and Janice Booth, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212093318
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///May 1-Jun 30,
PY - 1997
DA - May 1-Jun 30, 1997
SP - 524
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093318?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Robert+D+Booth+and+Janice+Booth%2C+et+al.%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1997-05-01&rft.volume=108&rft.issue=5&rft.spage=524&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-Jun 30, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Rameau A. and Phyllis A. Johnson, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212068811
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///May 1-Jun 30,
PY - 1997
DA - May 1-Jun 30, 1997
SP - 448
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-Jun 30, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Amdahl Corporation and consolidated subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212068681
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///May 1-Jun 30,
PY - 1997
DA - May 1-Jun 30, 1997
SP - 507
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-Jun 30, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Sprint Corporation and subsidiaries, F.K.A. United Telecommunications, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212107442; 00639627
AB - In the Sprint Corp. and Subsidiaries v. Comr. case, the petitioner, a telephone company, purchased certain telecommunications equipment, digital switches, that required compute software to operate. The petitioner claimed investment tax credits (ITC) and depreciation deductions under the accelerated cost recovery system (ACRS) with respect to the total cost of each digital switch, which included the cost of the software used in each switch. The Tax Court held that the petitioner's expenditure allocable to the software qualified for the ITC and depreciation under the ACRS. The court also held that drop and block was 5-year property under Section 168(c)(2)(B).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Apr 1-Apr 30,
PY - 1997
DA - Apr 1-Apr 30, 1997
SP - 384
EP - 412
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 384
KW - Internal Revenue Code
KW - Section 168(c)(2)(B)
KW - Telecommunications industry
KW - Communications equipment
KW - Software packages
KW - Investment tax credits
KW - Depreciation
KW - Tax deductions
KW - Accelerated cost recovery system
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-30, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Leon Israel, Jr., deceased, Barry W Gray, Executor, and Audrey H Israel, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212099684; 00639621
AB - In the Estate of Israel v. Comr. case, the Tax Court held that fees paid in connection with the cancellation of legs of commodity forward contracts were treated as capital losses, not ordinary losses.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Apr 1-Apr 30,
PY - 1997
DA - Apr 1-Apr 30, 1997
SP - 208
EP - 244
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 208
KW - Capital losses
KW - Government securities
KW - Fees & charges
KW - Commodities
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-30, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Robert A. Stanford and Susan Stanford, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212099591; 00639625
AB - In the Stanford v. Comr. case, the Tax Court held that subpart F income of a controlled foreign corporation may not be reduced by deficits in earnings and profits of either a controlled foreign sister corporation or a controlled foreign parent corporation.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Apr 1-Apr 30,
PY - 1997
DA - Apr 1-Apr 30, 1997
SP - 344
EP - 358
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 344
KW - Controlled foreign corporations
KW - Foreign source income
KW - Taxable income
KW - Parent companies
KW - Deficits
KW - Earnings
KW - Corporate profits
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-30, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Credits
AN - 212097138
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Apr 1-Apr 30,
PY - 1997
DA - Apr 1-Apr 30, 1997
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Norwest Corporation and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095393; 00639623
AB - In the Norwest Corp. and Subsidiaries v. Commr. case, the Tax Court held that the costs of removing asbestos-containing materials must be capitalized because they were part of a general plan of rehabilitation and renovation that improved the Douglas Street building. The court also held that the step transaction doctrine did not apply in a debt-equity conversion transaction. The court also held that 13% was the appropriate discount rate in valuing an acquired lease portfolio.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Apr 1-Apr 30,
PY - 1997
DA - Apr 1-Apr 30, 1997
SP - 265
EP - 320
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 265
KW - Asbestos
KW - Environmental cleanup
KW - Capitalization
KW - Asset acquisitions
KW - Valuation
KW - Portfolio investments
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-30, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Michael Ferguson and Valene Ferguson, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212093676; 00639622
AB - In the Ferguson v. Commr. case, the petitioners donated to various charitable organizations appreciated stock in a company. Prior to the gifts, the company (C1) entered into a merger agreement with another company (C2), in which C2 made a tender offer for the shares of C1, and shares of C1 sufficient to approve the merger were tendered or guaranteed. The charities subsequently sold the stock of C1 received from the petitioners pursuant to the tender offer. The Tax Court held that the petitioners are taxable on the gain in the stock transferred to the charities under the anticipatory assignment of income doctrine.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Apr 1-Apr 30,
PY - 1997
DA - Apr 1-Apr 30, 1997
SP - 244
EP - 265
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 244
KW - Donations
KW - Charities
KW - Stock transfers
KW - Capital gains
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-30, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212093588
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Apr 1-Apr 30,
PY - 1997
DA - Apr 1-Apr 30, 1997
SP - 6
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Dorchester Industries Incorporated, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212068885; 00639624
AB - In the Dorchester Industries Inc. v. Comr. case, the IRS moved for entry of decisions based on an agreement with the petitioners to settle the cases. Two petitioners argued that they never agreed to settle the cases and, even if they did, they had repudiated that agreement. The Tax Court held that the petitioners entered into a settlement agreement with the IRS. The IRS' motions for entry of decision were granted with respect to all dockets.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Apr 1-Apr 30,
PY - 1997
DA - Apr 1-Apr 30, 1997
SP - 320
EP - 344
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 320
KW - Tax controversies
KW - Tax assessments
KW - Settlements & damages
KW - Agreements
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-30, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - BOOK
T1 - Trade summary: gemstones
T2 - USITC pubn. 3018
AN - 59768087; 1997-0808850
AB - Overview of the industry; processing and marketing trends; profiles US and foreign industry, 1991-95. Covers natural and cultured pearls, natural and synthetic diamonds and colored gemstones; examines relationship between supply, demand, and price.
JF - United States International Trade Commission, March 1997. 54+ pp.
Y1 - 1997/03//
PY - 1997
DA - March 1997
EP - 54+
PB - United States International Trade Commission
KW - Pearls
KW - Gems -- Supply and demand
KW - Gems -- Statistics
KW - Gems -- Export-import trade
KW - Diamond industry -- Statistics
KW - United States -- Industries
KW - Gems -- Prices
KW - Precious stones -- Statistics
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1997-03-01&rft.volume=&rft.issue=&rft.spage=54%2B&rft.isbn=&rft.btitle=Trade+summary%3A+gemstones&rft.title=Trade+summary%3A+gemstones&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Internat Trade Comm pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Industry and trade summary: nonalcoholic beverages
T2 - USITC pubn. 3020
AN - 59744328; 1997-0809700
AB - Product uses, domestic and foreign producers, customs treatment, and factors affecting trends in consumption, production, and trade of the commodity as well as competitiveness of US industry.
JF - United States International Trade Commission, March 1997. v+39+4 pp.
Y1 - 1997/03//
PY - 1997
DA - March 1997
EP - v+39+4
PB - United States International Trade Commission
KW - Beverage industry -- Export-import trade -- Statistics
KW - United States -- Industries -- Statistics
KW - Beverage industry -- Statistics
KW - Competition, International
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Internat Trade Comm
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - American Stores Company and Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212107734; 00636246
AB - In the American Stores Co. and Subsidiaries v. Comm. case, the petitioner contractually made required monthly contributions to 39 multi-employer pension plans and also provided vacation benefits under various plans. On the return for the tax year (TYE) ended January 30, 1988, the petitioner deducted, in addition to 12 monthly contributions based on units of service worked during taxable year, contributions based on units of service worked after last day of taxable year but before extended due date of return. On returns for taxable years ended 1987-1988, the petitioner deducted, in addition to vacation pay liabilities based on units of service worked during those taxable years, vacation pay liabilities based on units of service worked after last day of taxable years but before extended due dates of returns. The Tax Court held that: 1. the pension contributions based on units of service worked after close of TYE 1988 and before October 17, 1988, due date were not on account of TYE 1988 as required by Section 404(a)(6) and were therefore nondeductible for TYE 1988, and 2. vacation pay based on service worked after close of TYE 1987 or TYE 1988, and before extended due date of returns, was not earned in TYE 1987 or TYE 1988 as required by Section 463(a)(1) and was nondeductible in those years.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Mar 1-Mar 31,
PY - 1997
DA - Mar 1-Mar 31, 1997
SP - 178
EP - 207
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 178
KW - Internal Revenue Code
KW - Section 404(a)(6)
KW - Section 463(a)(1)
KW - Corporate income tax
KW - Tax deductions
KW - Employer contributions
KW - Multiemployer pension plans
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - KTA-Tator, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095511; 00636242
AB - In the KTA-Tator Inc. v. Comm. case, the petitioner, a closely held corporation , advanced funds to its shareholders, which were used to pay expenses relating to construction projects and were not subject to written repayment terms. After each project was completed, amortization schedules were prepared and the shareholders began repaying the advances. Prior to the shareholders' repayments, the petitioner did not report interest income from the advances. The Tax Court held that the petitioner, pursuant to Section 7872, had interest income from below-market demand loans it made to its shareholders.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Mar 1-Mar 31,
PY - 1997
DA - Mar 1-Mar 31, 1997
SP - 100
EP - 107
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 100
KW - Internal Revenue Code
KW - Section 7872
KW - Stockholder loans
KW - Construction contracts
KW - Interest income
KW - Closely held corporations
KW - Corporate income tax
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - General Dynamics Corporation & Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212093725; 00636243
AB - In the General Dynamics Corporation & Subsidiaries v. Comm. case, the petitioner, a diversified manufacturer of specialized ocean-going vessels for transport of liquefied natural gas, claimed two vessels manufactured and sold to an unrelated third party for foreign use constituted Section 993(c)(1) export property generating qualified export receipts excluded from income. For reasons beyond the petitioner's control, the vessels were not used in foreign commerce within 1 year of sale as required by Reg. 1.993-3(d)(2)(i)(b), which the petitioner argued was invalid. The Tax Court determined the petitioner's vessels were not qualified export property since they failed to meet Reg. 1.993-3(d)(2)(i)(b) requirements. The court also held that the petitioner was required to reduce export receipts by related period costs even though the petitioner was permitted to elect to deduct those costs in years prior to the combined taxable income computation.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Mar 1-Mar 31,
PY - 1997
DA - Mar 1-Mar 31, 1997
SP - 107
EP - 130
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 107
KW - Internal Revenue Code
KW - Section 993(c)(1)
KW - Tax regulations
KW - Reg. 1.993-3(d)(2)(i)(b)
KW - Shipbuilding
KW - Taxable income
KW - Corporate income tax
KW - US exports
KW - Tax deductions
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - William R. and Muriel G Jackson, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212093418; 00636244
AB - In the William R. and Muriel G. Jackson v. Comm. case, the petitioner, a former insurance agent for State Farm Insurance Cos., received termination payments after his retirement on December 31, 1987, pursuant to the terms of an independent contractor agent's agreement. The Tax Court held that the termination payments the petitioner received were not derived from a trade or business carried on by him as an insurance agent during 1990 and 1991. Therefore, such payments were not subject to self-employment tax under Section 1401 and Section 1402, and the petitioner was not liable for the tax.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Mar 1-Mar 31,
PY - 1997
DA - Mar 1-Mar 31, 1997
SP - 130
EP - 147
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 130
KW - Internal Revenue Code
KW - Section 1401
KW - Section 1402
KW - Severance pay
KW - Insurance agents & brokers
KW - Independent contractors
KW - Classification
KW - Self employment
KW - Taxable income
KW - FICA
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212089329
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Mar 1-Mar 31,
PY - 1997
DA - Mar 1-Mar 31, 1997
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1997
N1 - Last updated - 2014-06-28
ER -
TY - BOOK
T1 - Advice on providing additional GSP benefits for least developed countries
T2 - Pubn. 3023 Investigation no. 332-370
AN - 59764870; 1997-0809820
AB - Probable economic effect of granting duty-free treatment under the Generalized System of Preferences (GSP) to petroleum and petroleum-related products, tobacco and tobacco products, unwrought cobalt alloys, and watches from least developed beneficiary countries.
JF - United States International Trade Commission, February 1997.
Y1 - 1997/02//
PY - 1997
DA - February 1997
PB - United States International Trade Commission
KW - Export-import trade -- Regulation
KW - Tobacco industry -- Export-import trade
KW - Clock and watch industry -- Export-import trade
KW - Petroleum industry -- Export-import trade
KW - Cobalt -- Export-import trade
KW - United States -- Commerce -- Developing countries
KW - Tariff preferences
KW - Developing countries -- Commerce -- United States
KW - United States -- Commercial policy
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Internat Trade Comm pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Beryllium metal and high-beryllium alloys from Kazakstan
T2 - Pubn. 3019 Investigation no. 731-TA-746 (final)
AN - 59761544; 1997-0809750
AB - Examines conditions of competition in the domestic market, domestic producers, condition of the industry, importers, imports, consumption, market shares, pricing, and threat of material injury to US industry. Investigation based on a petition alleging that a US industry is materially injured by reason of imports at less than fair value.
JF - United States International Trade Commission, February 1997.
Y1 - 1997/02//
PY - 1997
DA - February 1997
PB - United States International Trade Commission
KW - United States -- Commerce -- Kazakhstan
KW - Beryllium industry -- Export-import trade
KW - United States -- Industries
KW - Competition, International
KW - United States -- Commercial policy
KW - Kazakhstan -- Commerce -- United States
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Internat Trade Comm pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Industry and trade summary: hides, skins and leather
T2 - USITC pubn. 3015
AN - 59760373; 1997-0809690
AB - Product uses, domestic and foreign producers, customs treatment, and factors affecting trends in consumption, production, trade of the commodity, as well as competitiveness of US industry; 1991-95.
JF - United States International Trade Commission, February 1997. 29+ pp.
Y1 - 1997/02//
PY - 1997
DA - February 1997
EP - 29+
PB - United States International Trade Commission
KW - United States -- Industries -- Statistics
KW - Hides and skins -- Statistics
KW - Leather industry -- Statistics
KW - Hides and skins -- Export-import trade -- Statistics
KW - Competition, International
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Internat Trade Comm pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Industry and trade summary: synthetic organic pigments
T2 - USITC pubn. 3021
AN - 59756676; 1997-0809650
AB - Product uses, domestic and foreign producers, customs treatment, and basic factors affecting trends in consumption, production, trade of the commodity as well as competitiveness of US industry, 1991-95. Pigments used in printing inks, coatings, and plastics.
JF - United States International Trade Commission, February 1997. iv+26+3 pp.
Y1 - 1997/02//
PY - 1997
DA - February 1997
EP - iv+26+3
PB - United States International Trade Commission
KW - United States -- Industries -- Statistics
KW - Chemical industries -- Statistics
KW - Chemical industries -- Export-import trade -- Statistics
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Internat Trade Comm
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Trade summary: synthetic rubber
T2 - USITC pubn. 3014
AN - 59753705; 1997-0808890
AB - Profiles US industry consumption, production, and trade, 1991-95; some focus on foreign industry. Covers tires, industrial rubber goods, footwear, wire and cable coverings, adhesives, and sporting goods.
JF - United States International Trade Commission, February 1997. 27+ pp.
Y1 - 1997/02//
PY - 1997
DA - February 1997
EP - 27+
PB - United States International Trade Commission
KW - Rubber, Synthetic -- United States
KW - Rubber industry -- Export-import trade
KW - Rubber goods industry -- United States
KW - Rubber, Synthetic -- Supply and demand
KW - United States -- Commerce
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Internat Trade Comm
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - Meredith Corporation & Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097383; 00627107
AB - In the Meredith Corp. and Subsidiaries v. Commissioner case, the petitioner moved for partial summary judgment, claiming that it is entitled to a $1,555,428 ordinary deduction in its TYE 1990 stemming from contingent asset acquisition costs that became fixed in that year, after the expiration of the useful life of the asset to which they correspond. The Tax Court held that the contingent acquisition costs at issue are allocable to the basis of the subscriber relationships in the petitioner's TYE 1990. The court also held that the petitioner is entitled to an ordinary deduction in full in its TYE 1990 for contingent asset acquisition costs incurred in that year, after the underlying asset had been fully amortized.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Feb 1-Feb 28,
PY - 1997
DA - Feb 1-Feb 28, 1997
SP - 89
EP - 99
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 89
KW - Tax deductions
KW - Asset acquisitions
KW - Business expenses
KW - Allocations
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Trinova Corporation and Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097281; 00627106
AB - In the Trinova Corp. and Subsidiaries v. Commissioner case, the petitioner operated a division with assets that included certain Section 38 assets upon which investment tax credits (ITC) had been claimed. The petitioner agreed to transfer its shares in a wholly owned subsidiary to another shareholder, in return for the shareholder's shares in the petitioner. The 2 transactions qualified for nonrecognition status. The Tax Court held that Rev. Rul. 82-20 is an unwarranted attempt to limit the scope of the regulations. No ITC recapture is includable in the petitioner's income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Feb 1-Feb 28,
PY - 1997
DA - Feb 1-Feb 28, 1997
SP - 68
EP - 89
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 68
KW - Revenue procedures & rulings
KW - Rev. Rul. 82-20
KW - Investment tax credits
KW - Subsidiaries
KW - Gain recognition
KW - Taxable income
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - George and Elam Campbell, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212095547; 00627105
AB - In the Campbell v. Commissioner case, the petitioner included in income a portion of the earnings generated by an IRA but not the balance. The petitioner contends that Section 72(e)(6) provides him with a basis in his IRA equal to the amount rolled over from his transfer refund into the IRA. The Tax Court held that Section 72(e)(6) provides the petitioner with a basis in his entire Loyola IRA contribution, the genesis of which was the petitioner's taxed retirement savings. Thus, the distribution of such contribution in 1991 is not includable in the petitioner's income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Feb 1-Feb 28,
PY - 1997
DA - Feb 1-Feb 28, 1997
SP - 54
EP - 68
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 54
KW - Internal Revenue Code
KW - Section 72(e)(6)
KW - Distribution of retirement plan assets
KW - Taxable income
KW - Contributions
KW - Roll over
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212093837
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Feb 1-Feb 28,
PY - 1997
DA - Feb 1-Feb 28, 1997
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1997-02-01&rft.volume=108&rft.issue=2&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1997
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Estate of Mary K. Wetherington, deceased, Mary Louise Ripple, Personal Representative, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212093503; 00627104
AB - In the Estate of Wetherington v. Commissioner case, the IRS extended the time for the petitioner to pay estate tax under Section 6161(a). The petitioner filed a request for further extension of time to pay tax, which is now pending with the Commissioner. The petitioner moved to delay entry of decision until an extension of time to pay no longer applies. The Tax Court held that it will delay entry of decision until the petitioner's extension of time to pay tax under Section 6161 is no longer in effect.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Feb 1-Feb 28,
PY - 1997
DA - Feb 1-Feb 28, 1997
SP - 49
EP - 54
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 49
KW - Internal Revenue Code
KW - Section 6161(a)
KW - Estate taxes
KW - Deadlines
KW - Extensions
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Credits
AN - 212069006
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Feb 1-Feb 28,
PY - 1997
DA - Feb 1-Feb 28, 1997
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1997
N1 - Last updated - 2014-06-28
ER -
TY - BOOK
T1 - Manual for cooperation between state and federal courts, 1997
AN - 59748356; 1997-0800510
AB - Describes litigation issues, education and administrative matters, state-federal judicial councils, and regional state-federal judicial conferences; US.
JF - United States Federal Judicial Center, 1997. x+248 pp.
AU - Apple, James G
AU - and others
Y1 - 1997///0,
PY - 1997
DA - 0, 1997
EP - x+248
PB - United States Federal Judicial Center
KW - Federal and state relations -- United States
KW - Courts -- United States
KW - Judicial councils -- United States
KW - United States -- Judiciary
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Federal Judicial Center pa
N1 - Document feature - il(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - Lawrence V. and Katherine T. Brookes, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212097518; 00625797
AB - In the Brookes v. Comr. case, the petitioners objected to the settlement of their partnership case and claimed interests adverse to those of the tax matters partner. The respondent assessed deficiencies in the petitioners' Federal income taxes for 1983 and 1984 as computational adjustments based on the partnership adjustments. The petitioners contended they were not notified of the settlement and claimed: 1. fraud upon Court as to entry of decision in partnership proceeding, 2. denial of procedural due process in partnership proceeding that negated application of res judicata to them, and 3. Commissioner was required to issue deficiency notice before assessing computational adjustments reflecting partnership items. The parties filed cross-motions to strike for lack of jurisdiction. The Tax Court determined: 1. No jurisdiction existed in affected items proceeding to redetermine deficiencies resulting from partnership adjustments for 1983 and 1984. 2. Notwithstanding petitioners' position adverse to TMP and lack of appeal rights, there were no procedural due process violations based on lack of notice of partnership proceeding settlement since the petitioners could have moved to vacate decision in the partnership proceeding. 3. The respondent was not required under Section 6230(a)(1) to issue the deficiency notice before assessing computational adjustments based on partnership adjustments.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Jan 1-Jan 31,
PY - 1997
DA - Jan 1-Jan 31, 1997
SP - 1
EP - 10
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 1
KW - Internal Revenue Code
KW - Section 6230(a)(1)
KW - Tax assessments
KW - Tax collections
KW - Jurisdiction
KW - Due process of law
KW - Partnerships
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - International Multifoods Corporation and Affiliated Companies, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212093571; 00625799
AB - In the International Multifoods Corp. & Affiliated Cos. v. Comr. case, the petitioner corporation claimed Section 904(a) foreign tax credit carryback resulting from the January 31, 1989 sale to a subsidiary of trademarks, goodwill, covenant not to compete, and franchise rights in Asian and Pacific countries in its income tax return for the taxable year ended February 28, 1989. The respondent determined goodwill and covenant not to compete were inherent in and inseverable from the franchisor's interest and produced US source income. The Tax Court: 1.determined the petitioner received US source income from sale of goodwill, since the income attributable to sale of franchise or trademark is sourced in residence of seller under Section 865(d)(1), 2. reallocated part of purchase price to covenant not to compete, which income was severable from franchisor's interest and constituted foreign source income for Section 904(a) foreign tax credit limitation purposes, and 3. required pro rata portion of selling expenses to be allocated to sale of covenant not to compete.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Jan 1-Jan 31,
PY - 1997
DA - Jan 1-Jan 31, 1997
SP - 25
EP - 49
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 25
KW - Internal Revenue Code
KW - Section 904(A)
KW - Section 865(d)(1)
KW - Foreign tax credits
KW - Carryback
KW - Source rules
KW - Multinational corporations
KW - Foreign source income
KW - Intangible assets
KW - Goodwill
KW - Noncompetition agreements
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Roy E. and Linda Day, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212069101; 00625798
AB - In the Day v. Comr case, the respondent determined deficiencies in the petitioners Federal income tax for the years 1988 through 1990. The petitioners sought to augment the amount of Section 29 nonconventional fuel source credits they could take against regular income tax by increasing the availability of such credits under the Section 29(b)(5) limitation. The petitioners argued that if their taxable income in each year had not been reduced by tax preference items, the resulting tax payable on that income would nonetheless have been the same due to Section 29 credits generated in those years. The respondent contended that relief under the Section 59(g) tax benefit rule was not warranted. The preferences, by reducing the petitioners' taxable income allowed an increased amount of Section 29 credits to go unused in the years generated and thereby increased the Section 29 credits available to be carried over indefinitely pursuant to Section 53. The Tax Court held that the petitioners were not entitled to use the Section 59 tax benefit rule to reduce their tentative minimum tax in order to increase the Section 29 credits available under the Section 29(b)(5) limitation.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Jan 1-Jan 31,
PY - 1997
DA - Jan 1-Jan 31, 1997
SP - 11
EP - 25
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 108 TC 11
KW - Internal Revenue Code
KW - Section 29(b)(5)
KW - Section 59(g)
KW - Tax credits
KW - Tax preference items
KW - Alternative minimum tax
KW - Tax benefits
KW - Carryover
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1997
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212069078
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1997///Jan 1-Jan 31,
PY - 1997
DA - Jan 1-Jan 31, 1997
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 108
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1997
N1 - Last updated - 2014-06-28
ER -
TY - BOOK
T1 - Advice concerning possible modifications to the U.S. Generalized System of Preferences: report to the President on Investigation No. 332-369
T2 - USITC pubn. 3008
AN - 59751902; 1997-0402130
AB - Declassified version of the confidential report submitted to the President on Dec. 2, 1996, concerning the probable economic effect on US industries and consumers of import duty modifications in respect of 38 commodities.
JF - United States International Trade Commission, December 1996. 290+ pp.
Y1 - 1996/12//
PY - 1996
DA - December 1996
EP - 290+
PB - United States International Trade Commission
KW - Tariff preferences
KW - Competition, Unfair
KW - United States -- Commercial policy
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Internat Trade Comm pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212098164
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Dec 1-Dec 31,
PY - 1996
DA - Dec 1-Dec 31, 1996
SP - 2
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-12-01&rft.volume=107&rft.issue=5&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Riggs National Corporation & Subsidiaries (F.K.A. Riggs National Bank and Subsidiaries), petitioner v. Commissioner of Internal Revenue, respondent
AN - 212087935; 00622784
AB - In the Riggs Corp. and Subsidiaries v. Comr. case, the petitioner claimed a Section 901 foreign tax credit for Brazilian taxes withheld on interest income received on loans made by the petitioner's subsidiary to Brazilian borrowers. The Tax Court determined: 1. with regard to interest on loans to non-tax-immune commercial borrowers, the petitioner's foreign tax credit was to be reduced by the amount of pecuniary benefits borrowers received from Brazil, 2. the petitioner was not legally liable for Brazilian Central Bank withholding tax payments, since Central Bank was not required under Brazilian law to pay withholding tax on interest payments to the petitioner, and 3. the petitioner was not entitled to the foreign tax credit for withholding tax purportedly paid by the central bank on interest payments to the petitioner, since payment was noncompulsory and was not tax to Brazil.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Dec 1-Dec 31,
PY - 1996
DA - Dec 1-Dec 31, 1996
SP - 301
EP - 363
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 301
KW - Internal Revenue Code
KW - Section 901
KW - Foreign tax credits
KW - Interest income
KW - Loans
KW - Withholding taxes
KW - US
KW - Brazil
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Riggs+National+Corporation+%26amp%3B+Subsidiaries+%28F.K.A.+Riggs+National+Bank+and+Subsidiaries%29%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-12-01&rft.volume=107&rft.issue=5&rft.spage=301&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - Brazil; US
ER -
TY - JOUR
T1 - The North West Life Assurance Company of Canada, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212067232; 00622785
AB - In the North West Life Assurance Co. of Canada v. Comr. case, a Canadian insurance company operated through a permanent establishment in the US. The company reported its net investment income effectively connected with its conduct of an insurance business within the US without regard to the minimum amount of net investment income that Section 842(b) treated as effectively connected. The Tax Court held that the Canadian Convention requires that profits attributed to a permanent establishment be measured based on the permanent establishment's facts and by reference to the establishment's separate accounts insofar as those accounts represent the real facts of the situation. The court also held that Section 842(b), in prescribing a statutory minimum amount of net investment income that must be treated as effectively connected with the conduct of the company's insurance business within the US, fails to attribute profits to the company's permanent establishment based on the establishment's facts. The company is taxable on its income effectively connected with any business in the US.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Dec 1-Dec 31,
PY - 1996
DA - Dec 1-Dec 31, 1996
SP - 363
EP - 409
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 363
KW - Internal Revenue Code
KW - Section 842(b)
KW - Life insurance companies
KW - Foreign owned US companies
KW - Tax treaties
KW - Investment income
KW - Taxable income
KW - Residence requirements
KW - US
KW - Canada
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=The+North+West+Life+Assurance+Company+of+Canada%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-12-01&rft.volume=107&rft.issue=5&rft.spage=363&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US; Canada
ER -
TY - BOOK
T1 - Industry & trade summary: radar and certain radio apparatus
T2 - USITC pubn. 3005
AN - 59751366; 1997-0402110
AB - Trends in US and foreign consumption, production, and trade, 1991-95, with regard to radar apparatus, radio navigational aid apparatus, radio remote-control apparatus, and parts thereof.
JF - United States International Trade Commission, November 1996. v+27+4 pp.
Y1 - 1996/11//
PY - 1996
DA - November 1996
EP - v+27+4
PB - United States International Trade Commission
KW - United States -- Industries -- Statistics
KW - Radio apparatus industry -- Statistics
KW - Radio apparatus industry -- Export-import trade -- Statistics
KW - Radar -- Statistics
KW - Radar -- Export-import trade -- Statistics
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1996-11-01&rft.volume=&rft.issue=&rft.spage=v%2B27%2B4&rft.isbn=&rft.btitle=Industry+%26+trade+summary%3A+radar+and+certain+radio+apparatus&rft.title=Industry+%26+trade+summary%3A+radar+and+certain+radio+apparatus&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Internat Trade Comm
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - The Charles Schwab Corporation and includable subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212093003; 00610556
AB - In the Charles Schwab Corp. and Subsidiaries v. Commissioner case, the taxpayer provides discount securities brokerage services for which it earns a commission fee. The taxpayer deducted its California franchise taxes based on income for its first year ended December 31, 1987, on its federal income tax return for the taxable year ended March 31, 1988. The taxpayer then changed to a calendar year for federal income tax purposes and was attempting to deduct its California franchise taxes based on income for its 2nd year on its federal income tax return for the taxable year ended December 31, 1988. The Tax Court held that, under the all events test, the taxpayer must accrue commission income for the purchase or sale of securities on the trade date as opposed to the settlement date. The court also held that, under California law, the taxpayer's liability for franchise taxes based on its income during its 2nd year ended December 31, 1988, was fixed on that date. Section 461(d), which would act to disallow the accrual of state taxes to the extent that the time for accruing taxes is earlier than it would be but for any action of any taxing jurisdiction taken after December 31, 1960, does not apply.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Nov 1-Nov 30,
PY - 1996
DA - Nov 1-Nov 30, 1996
SP - 282
EP - 301
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 282
KW - Internal Revenue Code
KW - Section 461(d)
KW - State taxes
KW - Corporate income tax
KW - Tax deductions
KW - Accrual basis accounting
KW - Commissions
KW - Stock brokers
KW - California
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=The+Charles+Schwab+Corporation+and+includable+subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-11-01&rft.volume=107&rft.issue=4&rft.spage=282&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - California; US
ER -
TY - JOUR
T1 - Pen Coal Corporation, f.k.a. P&C "Bituminous Coal", Inc., petitioner v. Commissioner of Internal Revenue, respondent / Pen Holdings, Inc. and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212092819; 00610553
AB - In the Pen Coal Corp. v. Commissioner case, the taxpayers filed petitions for redetermination contesting, inter alia, the IRS's determination that the taxpayers are liable for interest computed at the increased rate prescribed in Section 6621(c), applicable to large corporate underpayments of tax. The IRS filed motions to dismiss for lack of jurisdiction and to strike allegations relating to the taxpayers' liability for interest under Section 6621(c). The Tax Court held that Section 6214(c) does not provide statutory authority for the court to redetermine the taxpayers' liability for interest computed at the increased rate prescribed in Section 6621(c). The IRS's motions to dismiss for lack of jurisdiction and to strike were granted.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Nov 1-Nov 30,
PY - 1996
DA - Nov 1-Nov 30, 1996
SP - 249
EP - 263
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 249
KW - Internal Revenue Code
KW - Section 6621(c)
KW - Corporate taxes
KW - Tax underpayment
KW - Interest
KW - Jurisdiction
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212092819?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Scott C. and Sherry L. Russon, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212092731; 00610554
AB - In the Russon v. Commissioner case, the taxpayer, his brother, and 2 cousins agreed to purchase all the stock from their fathers so that the sons could conduct the mortuary business and earn a living continuing the business founded and developed by their fathers. The taxpayer incurred indebtedness in order to purchase his share of the stock. The Tax Court held that, since stock is the type of property that normally pays dividends, it is covered by Section 163(d)(5) as property which produces income of a type described in Section 469(e)(1), notwithstanding that in this case no dividends had in fact been paid in the past on Russon Brothers stock. Accordingly, interest paid by the taxpayer on indebtedness incurred to purchase the stock is subject to the limitations of Section 163(d)(1).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Nov 1-Nov 30,
PY - 1996
DA - Nov 1-Nov 30, 1996
SP - 263
EP - 271
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 263
KW - Internal Revenue Code
KW - Section 163(d)
KW - Investment interest
KW - Family owned businesses
KW - Tax deductions
KW - Securities offerings
KW - Debt
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Schmidt Baking Company, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212092313; 00610555
AB - In the Schmidt Baking Co. v. Commissioner case, the taxpayer funded its vacation and severance pay obligations to its employees for 1991 by purchasing an irrevocable letter of credit on March 13, 1992. The taxpayer deducted the amount of the letter of credit on its 1991 return on the basis that it paid the vacation pay within 2 1/2 months of the close of its 1991 taxable year and was therefore entitled to the claimed deduction under Section 83(h). The Tax Court held that the letter of credit constituted payment on March 13, 1992, so that Section 404(a)(5) did not apply, and the deduction for vacation and severance pay was an allowable deduction for the taxpayer's 1991 taxable year under Section 83(h).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Nov 1-Nov 30,
PY - 1996
DA - Nov 1-Nov 30, 1996
SP - 271
EP - 282
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 271
KW - Internal Revenue Code
KW - Section 83(h)
KW - Section 404(a)(5)
KW - Letters of credit
KW - Tax deductions
KW - Vacations
KW - Severance pay
KW - Accrual basis accounting
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Bessie I. Mueller, deceased, John S. Mueller, personal representative, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212092221; 00610552
AB - In the Estate of Mueller v. Commissioner case, the IRS determined a deficiency in the taxpayer's estate tax liability. The taxpayer claimed that it is entitled to equitable recoupment of previously paid income tax, the refund of which is barred by the statute of limitations. The Tax Court held that equitable recoupment is restricted to use as a defense against an otherwise valid claim. For purposes of equitable recoupment, the notice of deficiency is considered to be the IRS's claim for additional estate tax. Once it is determined that the IRS has no valid claim for additional tax, the defense of equitable recoupment has no application. Equitable recoupment cannot be used to increase the amount of an overpayment that the taxpayer is entitled to recover.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Nov 1-Nov 30,
PY - 1996
DA - Nov 1-Nov 30, 1996
SP - 189
EP - 248
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 189
KW - Estate taxes
KW - Income taxes
KW - Tax refunds
KW - Statutes of limitations
KW - Tax overpayment
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212067327
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Nov 1-Nov 30,
PY - 1996
DA - Nov 1-Nov 30, 1996
SP - 4
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - BOOK
T1 - DRAMs of one megabit and above from the Republic of Korea (views on remand)
T2 - USITC pubn. 2997 Investigation no. 731-TA-556 (Remand)
AN - 59751328; 1997-0402040
AB - Confirms the previous determination that an industry in the US producing dynamic random access memories (DRAMs) is materially injured by imports from South Korea sold at less than fair value. Previous determination in order of the US Court of International Trade in Hyundai Electronics Industries v. US International Trade Commission, Ct. No. 93-06-00319.
JF - United States International Trade Commission, October 1996.
Y1 - 1996/10//
PY - 1996
DA - October 1996
PB - United States International Trade Commission
KW - Competition, Unfair -- International aspects
KW - South Korea -- Commerce -- United States
KW - United States -- Commerce -- South Korea
KW - United States -- Industries
KW - Electronics industry -- Export-import trade
KW - Competition, International
KW - United States -- Commercial policy
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Internat Trade Comm
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - Sealy Corporation and subsidiaries, F. K. A. the Ohio Mattress Company and subsidiaries, et al., Petitioners v. commissioner of Internal Revenue, respondent
AN - 212094740; 00603400
AB - In the Sealy Corp. v. Commissioner case, the petitioners had net operating losses for tax years 1989 to 1992 from deductible expenses they incurred to comply with various requirements of federal law. Net operating losses generally may be carried back 3 years. However, specified liability losses may be carried back 10 years. The petitioners treated their losses as specified liability losses and carried them back to their tax year ending November 30, 1985. The Tax Court held that the petitioners' regulatory compliance costs are not specified liability losses.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Oct 1-31,
PY - 1996
DA - Oct 1-31, 1996
SP - 177
EP - 187
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 177
KW - Internal Revenue Code
KW - Net operating losses
KW - Carryback
KW - Liability
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094740?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Sealy+Corporation+and+subsidiaries%2C+F.+K.+A.+the+Ohio+Mattress+Company+and+subsidiaries%2C+et+al.%2C+Petitioners+v.+commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-10-01&rft.volume=107&rft.issue=3&rft.spage=177&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-31, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - SDI Netherlands B.V., F.K.A. SDI International B. V., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212092383; 00603399
AB - In the SDI Netherlands B.V. v. Commissioner case, the petitioner was a licensee of a Bermuda corporation (SDI Bermuda) of worldwide rights to use computer software. The petitioner in turn licensed those rights for use in the US to a US corporation (SDI USA). The petitioner received royalties from SDI USA as well as from other licensees. The petitioner paid specified percentages of the royalties it received from its licensees to SDI Bermuda. The Tax Court held that the 2 licensees were separate and distinct from each other with the result that the royalties paid to the petitioner by SDI USA did not retain their US source character as part of the royalties paid by the petitioner to SDI Bermuda. Consequently, they were not income received from sources within the US by SDI Bermuda within the meaning of Section 881(a), so as to subject the petitioner to withholding tax as provided in Sections 1441(a) and 1442(a).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Oct 1-31,
PY - 1996
DA - Oct 1-31, 1996
SP - 161
EP - 177
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 161
KW - Withholding taxes
KW - Royalties
KW - Software packages
KW - Leasing
KW - Foreign source income
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212092383?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=SDI+Netherlands+B.V.%2C+F.K.A.+SDI+International+B.+V.%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-10-01&rft.volume=107&rft.issue=3&rft.spage=161&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-31, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Fort Howard Corporation and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212088229; 00603401
AB - In the Fort Howard Corp. and subsidiaries v. Commissioner case, the Tax Court held that Section 162(k) precluded the petitioner from deducting or amortizing the costs and fees, other than interest, that the petitioner paid in 1988 to borrow funds used in the leveraged buyout of its stock. The Small Business Job Protection Act of 1996 provides that the expense disallowance rule of Section 162(k) does not apply to any deduction for amounts which are properly allocable to indebtedness and amortized over the term of such indebtedness. In light of this statutory modification, the Tax Court now holds that the expense disallowance rule of Section 162(k) does not preclude the petitioner from taking deductions for the amount of costs and fees it paid or incurred that are properly allocable to indebtedness and amortized over the term of such indebtedness.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Oct 1-31,
PY - 1996
DA - Oct 1-31, 1996
SP - 187
EP - 189
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 187
KW - Internal Revenue Code
KW - Leveraged buyouts
KW - Tax deductions
KW - Amortization
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Fort+Howard+Corporation+and+subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-10-01&rft.volume=107&rft.issue=3&rft.spage=187&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-31, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212088080
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Oct 1-31,
PY - 1996
DA - Oct 1-31, 1996
SP - 3
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Table+of+contents&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-10-01&rft.volume=107&rft.issue=3&rft.spage=V&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-31, 1996
N1 - Last updated - 2014-06-28
ER -
TY - BOOK
T1 - Andean Trade Preference Act: impact on U.S. industries and consumers and on drug crop eradication and crop substitution: third report, 1995
T2 - USITC pubn. 2995 Investigation no. 332-352
AN - 59734937; 1996-1208490
AB - Effects of the granting of duty-free import status to Bolivia, Colombia, Ecuador, and Peru, 1995.
JF - United States International Trade Commission, September 1996. 41+ pp.
Y1 - 1996/09//
PY - 1996
DA - September 1996
EP - 41+
PB - United States International Trade Commission
KW - Andes region -- Economic relations -- United States
KW - Free trade and protection
KW - Cocaine -- Regulation
KW - Tariff preferences
KW - United States -- Economic relations -- Andes region
KW - Narcotics -- Regulation
KW - Commercial treaties and agreements
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Internat Trade Comm pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - Hospital Corporation of America and subsidiaries, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212094903; 00604354
AB - In the Hospital Corp. of America v. Commissioner case, for taxable year ended 1987, the petitioners not already using an overall accrual method changed their method of accounting to that method. Also during 1987, HCAII, a wholly owned subsidiary of HCA, sold all of the stock of some subsidiaries that owned and operated hospitals and other facilities. On audit, the IRS determined that for certain of those subsidiaries the petitioners had to include in income for taxable year ended 1987 the entire Section 481 adjustment relating to the change in method of accounting. The Tax Court held that the cessation of trade or business provision of Reg. 1.448-1(g)(3)(iii) was a permissible construction of Section 448(d)(7)(C)(ii). The court also held that the entire balance of the Section 481(a) adjustment attributable to the category B corporations must be included in the petitioners' income for taxable year ended 1987.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Sept 1-Sept 30,
PY - 1996
DA - Sept 1-Sept 30, 1996
SP - 73
EP - 94
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 73
KW - Internal Revenue Code
KW - Section 481(a)
KW - Accrual basis accounting
KW - Accounting changes
KW - Taxable income
KW - Divestiture
KW - Subsidiaries
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sept 1-Sept 30, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212094831
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Sept 1-Sept 30,
PY - 1996
DA - Sept 1-Sept 30, 1996
SP - 4
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sept 1-Sept 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Guillermo Baez Espinosa, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212093084; 00604352
AB - In the Espinosa v. Commissioner case, a nonresident alien individual failed to file federal income tax returns for the years 1987 through 1991. The IRS repeatedly notified the petitioner of his failure to file. The IRS prepared substitute returns for the petitioner and notified him that pursuant to Section 874(a) no deductions were allowable. The petitioner subsequently submitted returns claiming the benefit of deductions. The IRS then issued a notice of deficiency. The court held that the petitioner is not entitled to the benefit of deductions pursuant to Section 874(a). The court also held that the petitioner is liable for additions to tax pursuant to Sections 6651(a)(1) and 6654.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Sept 1-Sept 30,
PY - 1996
DA - Sept 1-Sept 30, 1996
SP - 146
EP - 161
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 146
KW - Internal Revenue Code
KW - Section 874(a)
KW - Nonresidents
KW - Tax returns
KW - Tax evasion
KW - Tax deductions
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sept 1-Sept 30, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Texasgulf Inc. & subsidiaries, as successor in interest to Texasgulf Inc. & subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212092521; 00604353
AB - In the Texasgulf Inc. and Subsidiaries v. Commissioner case, under the Ontario Mining Tax (OMT), mine operators are generally liable for a tax on gross receipts less deductions for several expenses and a processing allowance. The petitioner paid the OMT and claimed a foreign tax credit under Section 901. The Tax Court held that, whether, judged by the predominant character of the OMT, the processing allowance is likely to approximate or exceed expenses related to gross receipts which are nonrecoverable under the OMT is a question of fact. The court also held that the petitioner has proven that, judged on the basis of the predominant character of the OMT, the processing allowance is likely to approximate or exceed expenses related to gross receipts which are nonrecoverable under the OMT.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Sept 1-Sept 30,
PY - 1996
DA - Sept 1-Sept 30, 1996
SP - 51
EP - 73
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 51
KW - Foreign tax credits
KW - Mining industry
KW - Net income
KW - US
KW - Canada
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sept 1-Sept 30, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US; Canada
ER -
TY - JOUR
T1 - Republic Plaza Properties Partnership, PFI Republic Limited, Inc., Tax Matters Partner, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212067373; 00604355
AB - In the Republic Plaza Properties v. Commissioner case, Company A sold Company B a 35% interest, and retained a 65% interest, in a commercial office building that was subject to an existing loan made by Company C, the lender. The Tax Court held that the 11.5-month period of zero rent qualifies as a reasonable rent holiday described in Section 467(b)(5)(C). Accordingly, pursuant to the IRS' concession, the petitioner shall accrue rent for 1988 in accordance with the lease as provided in Section 467(b)(1)(A). The court held further that the lease did not allocate rent to the 11.5-month period of zero rent in an amount equal to the petitioner letter of credit, and the petitioner is not required for 1988 to accrue as rent the amount of that letter of credit.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Sept 1-Sept 30,
PY - 1996
DA - Sept 1-Sept 30, 1996
SP - 94
EP - 116
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 94
KW - Internal Revenue Code
KW - Section 467(b)
KW - Tax deductions
KW - Rents
KW - Leases
KW - Letters of credit
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sept 1-Sept 30, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Charles H. Davison and Lessie B. Davison , petitioners v. Commissioner of Internal Revenue, respondent
AN - 212106436; 00600404
AB - In the Davison v. Commissioner case, the petitioners, on their 1980 income tax return, claimed distributive share of ordinary loss for interest paid reported by an agricultural partnership that used the cash method of accounting. The company had a $9 million mortgage loan commitment with a lender when the lender agreed in 1980 to advance the company up to $29 million under an arrangement that required additional borrowed funds be used in part to retire the company's existing indebtedness to the lender. The petitioners argued they were entitled to an interest deduction because the company had unrestricted control of funds. The Tax Court held that the petitioners were not entitled to a Section 163(a) interest deduction, since the company lacked unrestricted control over funds borrowed from the lender to satisfy immediately an interest obligation to the lender, the effect of which was to postpone, rather than pay, interest.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Aug 1-Aug 31,
PY - 1996
DA - Aug 1-Aug 31, 1996
SP - 35
EP - 51
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 35
KW - Cash basis accounting
KW - Partnerships
KW - Interest costs
KW - Debt
KW - Tax deductions
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212106436?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Lucky Stores, Inc., and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098290; 00600401
AB - In the Lucky Stores Inc. and Subsidiaries v. Commissioner case, the petitioner made contractually required monthly contributions to 29 collectively bargained defined benefit pension plans. On its return, the petitioner deducted, in addition to the 12 monthly contributions based on employee hours worked during the fiscal year, monthly contributions based on hours worked during months intervening between the last day of the fiscal year and the extended due date of the return. The Tax Court held that the contributions based on hours worked after the close of the fiscal year and before October 15, 1986, were not on account of the petitioner's February 2, 1986, fiscal year, as required by Section 404(a)(6), and are therefore not deductible in that year.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Aug 1-Aug 31,
PY - 1996
DA - Aug 1-Aug 31, 1996
SP - 1
EP - 18
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 1
KW - Internal Revenue Code
KW - Section 404(a)(6)
KW - Employer contributions
KW - Defined benefit plans
KW - Tax deductions
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Table of contents
AN - 212098213
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Aug 1-Aug 31,
PY - 1996
DA - Aug 1-Aug 31, 1996
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Ivan A. Jasko and Judith L. Jasko, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212093152; 00600403
AB - In the Jasko v. Commissioner case, the petitioners' principal residence was destroyed by fire. They recovered insurance proceeds based on replacement cost, resulting in a gain. The petitioners incurred legal fees in obtaining recovery of those proceeds and claimed a deduction for the amount of those fees paid during the taxable year. The petitioners asserted that the insurance policy was held for the production of income so that the deduction is allowable under Section 212(l). The Tax Court held that, under the origin of claim doctrine, the petitioners' residence was the source of their gain, and the legal fees represented capital expenditures constituting a reduction in their gain and not currently deductible under Section 212(l).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Aug 1-Aug 31,
PY - 1996
DA - Aug 1-Aug 31, 1996
SP - 30
EP - 35
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 30
KW - Casualty losses
KW - Insurance claims
KW - Reimbursement
KW - Legal fees
KW - Capital gains
KW - Tax deductions
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Ivan+A.+Jasko+and+Judith+L.+Jasko%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-08-01&rft.volume=107&rft.issue=1&rft.spage=30&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - James Luther Cochrane, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212067703; 00600402
AB - In the Cochrane v. Commissioner case, the petitioner provided evasive and unresponsive answers containing tax protestor statements in a Court-ordered response to the Commissioner's requests for admission under Rule 90(c). The Tax Court granted the Commissioner's Rule 104(c) motion to impose sanctions by treating evasive or incomplete responses to requested admissions as failure to respond. Based on deemed admissions, the court sustained deficiencies attributable to unreported taxable income for the petitioner's 1983-1986 taxable years, Section 6653(b) additions to tax for fraud for 1983-1986, Section 6661(a) addition to tax for substantial understatement of income tax in 1984, and Section 6654 addition to tax for failure to pay estimated tax in 1986.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Aug 1-Aug 31,
PY - 1996
DA - Aug 1-Aug 31, 1996
SP - 18
EP - 30
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - 107 TC 18
KW - Income taxes
KW - Tax underpayment
KW - Fraud
KW - Tax evasion
KW - Tax controversies
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Credits
AN - 212067610
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Aug 1-Aug 31,
PY - 1996
DA - Aug 1-Aug 31, 1996
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 107
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212067610?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Credits&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-08-01&rft.volume=107&rft.issue=1&rft.spage=III&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1996
N1 - Last updated - 2014-06-28
ER -
TY - BOOK
T1 - Global competitiveness of U.S. environmental technology industries: air pollution prevention and control
T2 - USITC pubn. 2974 Investigation no. 332-361
AN - 59753747; 1997-0203870
AB - Overview of the market for environmental goods and services globally, in the US, and in its two chief competitors, Germany and Japan. Goods include stationary and mobile source equipment and their component parts and instruments used for monitoring and analysis; services include engineering and construction and environmental monitory and testing.
JF - United States International Trade Commission, June 1996.
Y1 - 1996/06//
PY - 1996
DA - June 1996
PB - United States International Trade Commission
KW - Technological innovations
KW - Air pollution -- Regulation
KW - Pollution control industries
KW - Environmental engineering
KW - United States -- Industries
KW - Germany -- Industries
KW - Competition, International
KW - Japan -- Industries
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - U S Internat Trade Comm pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - Stephen R. and Mary K. Herbel, petitioners v. Commissioner of Internal Revenue, respondent / Jerry R. and Carolyn M. Webb, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212106628
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Jun 1-Jun 30,
PY - 1996
DA - Jun 1-Jun 30, 1996
SP - 392
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212106628?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Stephen+R.+and+Mary+K.+Herbel%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent+%2F+Jerry+R.+and+Carolyn+M.+Webb%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-06-01&rft.volume=106&rft.issue=6&rft.spage=392&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Table of contents
AN - 212106538
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Jun 1-Jun 30,
PY - 1996
DA - Jun 1-Jun 30, 1996
SP - 4
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Estate of Gordon H. Bartels, deceased, Sally A. Jouris and Thomas G. Bartels, executors, and Estate of Violet J. Bartels, deceased, Sally A. Jouris and Thomas G. Bartels, executors, petitioners v. Commissioner of Internval Revenue, respondent
AN - 212098474
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Jun 1-Jun 30,
PY - 1996
DA - Jun 1-Jun 30, 1996
SP - 430
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Credits
AN - 212098404
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Jun 1-Jun 30,
PY - 1996
DA - Jun 1-Jun 30, 1996
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - P & X Markets, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096609
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Jun 1-Jun 30,
PY - 1996
DA - Jun 1-Jun 30, 1996
SP - 441
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096609?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Lear Eye Clinic, Ltd., et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212096530
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Jun 1-Jun 30,
PY - 1996
DA - Jun 1-Jun 30, 1996
SP - 418
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Connecticut Mutual Life Insurance Company & Consolidated Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212092598
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Jun 1-Jun 30,
PY - 1996
DA - Jun 1-Jun 30, 1996
SP - 445
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Paul Frehe Enterprises, Inc., petitioner v. Commissioner of Internval Revenue respondent
AN - 212067837
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Jun 1-Jun 30,
PY - 1996
DA - Jun 1-Jun 30, 1996
SP - 436
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212067837?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - The Board of Trade of the City of Chicago and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096670
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///May 1-May 31,
PY - 1996
DA - May 1-May 31, 1996
SP - 369
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096670?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Robert J. Dwyer and Catherine Dwyer, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212093308
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///May 1-May 31,
PY - 1996
DA - May 1-May 31, 1996
SP - 337
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093308?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Boyd Gaming Corporation, F.K. A. The Boyd Group and subsidiaries, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212093225
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///May 1-May 31,
PY - 1996
DA - May 1-May 31, 1996
SP - 343
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093225?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Alfred E. Gallade, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212092767
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///May 1-May 31,
PY - 1996
DA - May 1-May 31, 1996
SP - 355
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212092767?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - City of Columbus, Ohio, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212092716
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///May 1-May 31,
PY - 1996
DA - May 1-May 31, 1996
SP - 325
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Intergraph corporation and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212088329
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///May 1-May 31,
PY - 1996
DA - May 1-May 31, 1996
SP - 312
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212088329?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - John D. and Karen Beatty, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212095146
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Apr 1-Apr 30,
PY - 1996
DA - Apr 1-Apr 30, 1996
SP - 268
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212095146?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - G.M. Trading Corporation, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095084
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Apr 1-Apr 30,
PY - 1996
DA - Apr 1-Apr 30, 1996
SP - 257
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212095084?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Estate of Milada S. Neumann, deceased, Eric W. Shaw, ancillary administrator, C.T.A., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095022
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Apr 1-Apr 30,
PY - 1996
DA - Apr 1-Apr 30, 1996
SP - 216
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212095022?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Milada+S.+Neumann%2C+deceased%2C+Eric+W.+Shaw%2C+ancillary+administrator%2C+C.T.A.%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-04-01&rft.volume=106&rft.issue=4&rft.spage=216&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Estate for Charles K. McClatchy, deceased, William K. Coblentz and James McClatchy, personal representatives, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212093373
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Apr 1-Apr 30,
PY - 1996
DA - Apr 1-Apr 30, 1996
SP - 206
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093373?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+for+Charles+K.+McClatchy%2C+deceased%2C+William+K.+Coblentz+and+James+McClatchy%2C+personal+representatives%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-04-01&rft.volume=106&rft.issue=4&rft.spage=206&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Highland Farms, Inc. & subsidiary, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212088532
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Apr 1-Apr 30,
PY - 1996
DA - Apr 1-Apr 30, 1996
SP - 237
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212088532?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Trans City Life Insurance Company, an Arizona corporation, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212088431
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Apr 1-Apr 30,
PY - 1996
DA - Apr 1-Apr 30, 1996
SP - 274
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212088431?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Trans+City+Life+Insurance+Company%2C+an+Arizona+corporation%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-04-01&rft.volume=106&rft.issue=4&rft.spage=274&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Ohio Farm Bureau Federation, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212067897
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Apr 1-Apr 30,
PY - 1996
DA - Apr 1-Apr 30, 1996
SP - 222
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212067897?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Sheldon R. and Phyllis Milenbach, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212098654
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Mar 1-Mar 31,
PY - 1996
DA - Mar 1-Mar 31, 1996
SP - 184
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Sheldon+R.+and+Phyllis+Milenbach%2C+et+al.%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-03-01&rft.volume=106&rft.issue=3&rft.spage=184&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Michael W. and Charlotte S. Phillips, petitioners v. Commission of Internal Revenue, respondent
AN - 212098569
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Mar 1-Mar 31,
PY - 1996
DA - Mar 1-Mar 31, 1996
SP - 176
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212098569?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Michael+W.+and+Charlotte+S.+Phillips%2C+petitioners+v.+Commission+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-03-01&rft.volume=106&rft.issue=3&rft.spage=176&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Estate of Willis Edward Clack, deceased, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212098531
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Feb 1-Feb 29,
PY - 1996
DA - Feb 1-Feb 29, 1996
SP - 131
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212098531?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Willis+Edward+Clack%2C+deceased%2C+Marshall+%26amp%3B+Ilsley+Trust+Company%2C+Co-Personal+Representative%2C+and+Richard+E.+Clack%2C+Co-Personal+Representative%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-02-01&rft.volume=106&rft.issue=2&rft.spage=131&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - James H. Swanson and Josephine A. Swanson, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212096819
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Feb 1-Feb 29,
PY - 1996
DA - Feb 1-Feb 29, 1996
SP - 76
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096819?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=James+H.+Swanson+and+Josephine+A.+Swanson%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-02-01&rft.volume=106&rft.issue=2&rft.spage=76&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Barnett Banks of Florida, Inc. and Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212093468
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Feb 1-Feb 29,
PY - 1996
DA - Feb 1-Feb 29, 1996
SP - 103
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093468?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Barnett+Banks+of+Florida%2C+Inc.+and+Subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-02-01&rft.volume=106&rft.issue=2&rft.spage=103&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Signet Banking Corporation, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212088650
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Feb 1-Feb 29,
PY - 1996
DA - Feb 1-Feb 29, 1996
SP - 117
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212088650?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Signet+Banking+Corporation%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-02-01&rft.volume=106&rft.issue=2&rft.spage=117&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 29, 1996
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - The Coca-Cola Company, and includible subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212106710; 00568501
AB - In the Coca Cola Co. and subsidiaries v. Commissioner case, the petitioner filed a motion for partial summary judgment relating to the computation of combined taxable income under Section 936(h)(5)(C)(ii), with respect to syrup and soft-drink concentrate produced by a subsidiary. The Tax Court held that Reg. 1.936-6(b)(1) requires US affiliate expenses to be allocated and apportioned to the component concentrate by applying the production cost ratio to all expenses allocable and apportionable to the integrated product. The court also held that the petitioner may net interest income against interest expense in determining the amount of the interest deduction to be allocated and apportioned in computing combined taxable income under Section 936 and Reg. 1.861-8(e)(2).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Jan 1-Jan 31,
PY - 1996
DA - Jan 1-Jan 31, 1996
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax regulations
KW - Tax credits
KW - Tax court decisions
KW - Subsidiaries
KW - Section 936
KW - Reg. 1.936-6(b)(1)
KW - Reg. 1.861-8
KW - Internal Revenue Code
KW - Interest income
KW - Interest costs
KW - Consolidated tax returns
KW - Apportionment
KW - Allocations
KW - 106 TC 1
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212106710?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=The+Coca-Cola+Company%2C+and+includible+subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-01-01&rft.volume=106&rft.issue=1&rft.spage=1&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - James E. Redlark and Cheryl L. Redlark, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212098732; 00568502
AB - In the Redlark v. Commissioner case, the petitioners deducted the amount of interest on the portion of a deficiency in federal income tax arising out of adjustments caused by accounting errors of their unincorporated business. They claimed that the interest was properly allocable to business indebtedness and therefore not personal interest under Section 163(h)(2)(A). The IRS disallowed such deduction on the ground that it was personal interest under Temp. Reg. 1.163-9T(b)(2)(i)(A) and limited the petitioners' total interest deduction to the amounts allowed by Section 163(h)(5). The Tax Court held that the temporary regulation is invalid insofar as it applied under the current circumstances involved. The amount of the interest so allocated by the petitioners is deductible as interest on an indebtedness properly allocable to a trade or business.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1996///Jan 1-Jan 31,
PY - 1996
DA - Jan 1-Jan 31, 1996
SP - 31
CY - Washington
PB - Superintendent of Documents
VL - 106
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Temporary tax regulations
KW - Temp. Reg. 1.163-9T(b)(2)(i)(A)
KW - Tax underpayment
KW - Tax deductions
KW - Tax court decisions
KW - Section 163(h)(2)
KW - Internal Revenue Code
KW - Interest costs
KW - Income taxes
KW - Business expenses
KW - 106 TC 31
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212098732?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=James+E.+Redlark+and+Cheryl+L.+Redlark%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1996-01-01&rft.volume=106&rft.issue=1&rft.spage=31&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1996
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Lucky Stores, Inc., and Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212105797; 00562355
AB - In the Lucky Stores Inc. and Subsidiaries v. Commissioner case, the petitioner grocery chain deducted full retail price of 4-day-old bread inventory donated to qualified Section 170(e)(3)(A) food banks. The Tax Court determined that the petitioner's donations should be valued at full retail prices, since enough 4-day-old bread was sold at regular retail prices to constitute meaningful sales. The Court also held that the Commissioner's proposed application of Section 170(e)(3) and Reg. 1.170A-1(c)(2) and (3) was unduly restrictive and inconsistent with congressional intent to encourage donations of type in question for limited class of recipients.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Dec 1-Dec 31,
PY - 1995
DA - Dec 1-Dec 31, 1995
SP - 420
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax regulations
KW - Tax deductions
KW - Tax court decisions
KW - Section 170(e)(3)
KW - Reg. 1.170A-1(c)
KW - Inventory
KW - Internal Revenue Code
KW - Fair market value
KW - Donations
KW - 105 TC 420
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212105797?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Lucky+Stores%2C+Inc.%2C+and+Subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-12-01&rft.volume=105&rft.issue=6&rft.spage=420&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Hughes A. Bagley and Marilyn B. Bagley, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212092276; 00562354
AB - In the Bagley v. Commissioner case, the petitioners excluded amounts received for compensatory and punitive damages from income on their 1987 income tax returns. The petitioners paid attorney's fees for related litigation. The Tax Court determined: 1. amount of settlement proceeds were properly characterized as punitive damages, 2. the punitive damages the petitioners received in judgment and as part of settlement were not excludable from income, 3. the petitioners' attorney's fees were Section 67(a) miscellaneous itemized deductions to the extent that fees were allocable to the taxable portion of the petitioners' litigation recovery or to interest on judgment award, and 4. the judgment interest was not excludable under Section 104(a)(2).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Dec 1-Dec 31,
PY - 1995
DA - Dec 1-Dec 31, 1995
SP - 396
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax deductions
KW - Tax court decisions
KW - Section 104(a)(2)
KW - Punitive damages
KW - Legal fees
KW - Internal Revenue Code
KW - Exclusion
KW - 105 TC 396
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Hughes+A.+Bagley+and+Marilyn+B.+Bagley%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-12-01&rft.volume=105&rft.issue=6&rft.spage=396&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Chan Q. Kieu and Quynh Kieu, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212092225; 00562353
AB - In the Kieu v. Commissioner case, on December 12, 1994, the petitioners filed in Tax Court. On January 23, 1995, the bankruptcy court granted the petitioners' motion for relief from judgment and vacated the November 1, 1994, order without mentioning the automatic stay. The petitioners argued the automatic stay was reinstated by the January 23 bankruptcy court order. The Tax Court determined: 1. the November 1, 1994, bankruptcy court order denying discharge of debts terminated the automatic stay of the Tax Court proceedings, 2. the January 23, 1995, order did not reinstate the automatic stay, since the bankruptcy court did not expressly reinstate it, and 3. the Tax Court jurisdiction was invoked properly, since the petition was not filed in violation of the automatic stay.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Dec 1-Dec 31,
PY - 1995
DA - Dec 1-Dec 31, 1995
SP - 387
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Judgments
KW - Discharge of debt
KW - Bankruptcy
KW - 105 TC 387
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - John U. Fazi and Sylvia Fazi, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212066605; 00562356
AB - In the Fazi v. Commissioner case, the petitioners filed an income tax return without including in income the amount merged from a qualified employee pension plan into an unqualified plan whose assets were distributed to the petitioners. The Tax Court determined that: 1. the petitioners' share of merged amount was not taxable in the 1986 merger year, 2. required elements of judicial estoppel were not present to estop petitioners from denying taxability of merged amount in 1986, since the Court had not been misled or whipsawed by petitioners and any revenue loss was caused by Commissioner's erroneous concession in an earlier case, and 3. the Commissioner failed to meet the burden of showing Section 6501(e)(1) 6-year period of limitations applied, instead of the 3-year period, because of the concession that the merged amount was properly includable in the year of distribution.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Dec 1-Dec 31,
PY - 1995
DA - Dec 1-Dec 31, 1995
SP - 436
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax underpayment
KW - Tax court decisions
KW - Statutes of limitations
KW - Estoppel
KW - Distribution of retirement plan assets
KW - 105 TC 436
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - John M. Cameron and Caroline D. Cameron, and John P. and Teena G. Broadaway, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212105857; 00557297
AB - In the Cameron v. Commissioner case, the petitioners were shareholders of a company, which computed its earnings and profits under the percentage of completion method of accounting. The company elected to be taxed as an S corporation and, in a subsequent taxable year, distributed a dividend to the petitioners. The Tax Court held that, for purposes of measuring the amount of the dividend, the company's earnings and profits for its last taxable year as a C corporation must be computed on the basis of year-end estimates of the total costs of its long-term contracts. The estimates may not be revised retroactively to reflect actual costs, and earnings and profits may not be adjusted for subsequent taxable years to which the subchapter S election applied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Nov 1-Nov 30,
PY - 1995
DA - Nov 1-Nov 30, 1995
SP - 380
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax elections
KW - Tax court decisions
KW - S corporations
KW - Percentage of completion method
KW - Earnings
KW - Dividends
KW - Cost estimates
KW - Corporate profits
KW - 105 TC 380
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Harvey M. Pert, transferee, petitioner v. Commissioner of Internal Revenue, respondent; Kathleen M. Pert, F.K.A. Kathleen M. Riffe, transferee, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094335; 00557296
AB - In the Pert v. Commissioner case, a wife signed final and conclusive closing agreements and a settlement stipulation on her own behalf and as personal representative of her deceased spouse for income tax liabilities. The Commissioner argued that the wife's 2nd husband was liable as a transferee of assets from the wife and as successor transferee from the deceased spouse. The Tax Court held that the husband, whether transferee or successor transferee, was in privity with the transferors as a matter of law and could be bound by the closing agreements between the Commissioner and the transferors. The limitations period for 1986 had not expired as to the husband, since the transferors' tax year remained open indefinitely because of the deceased spouse's fraud.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Nov 1-Nov 30,
PY - 1995
DA - Nov 1-Nov 30, 1995
SP - 370
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Transfers
KW - Tax court decisions
KW - Tax assessments
KW - Statutes of limitations
KW - Income taxes
KW - Assets
KW - Agreements
KW - 105 TC 370
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Harvey+M.+Pert%2C+transferee%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent%3B+Kathleen+M.+Pert%2C+F.K.A.+Kathleen+M.+Riffe%2C+transferee%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-11-01&rft.volume=105&rft.issue=5&rft.spage=370&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Walter R. Ripley, donee-transferee of Mildred M. Ripley, donor, and Melynda H. Ripley, donee-transferee of Mildred M. Ripley, donor, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212087304; 00557295
AB - In the Ripley v. Commissioner case, in a 1983 gift tax return, the taxpayer's mother valued real estate parcels given to the taxpayer and his wife at $93,300 and realty given to his brother at $84,139. The taxpayer and his wife were Section 6901(h) transferees as a result of the gift. The Commissioner challenged the mother's valuation of the gift to the brother, and the mother and Commissioner signed timely consent agreements extending the 3-year period of limitations. The Tax Court held that the notices of liability to the taxpayer and his wife were timely, since they were issued within one year after expiration of the mother's limitations period. The petitioners were liable for full value of transferred property without any reduction, since the Section 6324(b) gift tax lien was not encumbrance reducing the value of the gift.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Nov 1-Nov 30,
PY - 1995
DA - Nov 1-Nov 30, 1995
SP - 358
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax underpayment
KW - Tax court decisions
KW - Statutes of limitations
KW - Property transfers
KW - Gift taxes
KW - 105 TC 358
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212087304?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Walter+R.+Ripley%2C+donee-transferee+of+Mildred+M.+Ripley%2C+donor%2C+and+Melynda+H.+Ripley%2C+donee-transferee+of+Mildred+M.+Ripley%2C+donor%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-11-01&rft.volume=105&rft.issue=5&rft.spage=358&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Northern Indiana Public Service Co., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212066698; 00557294
AB - A domestic utility company formed a subsidiary corporation in the Netherlands Antilles. The subsidiary's only activity was to borrow money by issuing Euronotes and then lend the proceeds to the parent company at an interest rate that was 1% greater than the rate on the Euronotes. Section 1441 generally requires a domestic taxpayer to withhold a 30% tax on interest paid to nonresident aliens. However, payments to Netherlands Antilles corporations were exempted from this tax pursuant to treaty. The Tax Court held that the subsidiary was engaged in the business activity of borrowing and lending money and was not a mere conduit or agent. The treaty exemption applied, and the parent company was not liable for the withholding tax.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Nov 1-Nov 30,
PY - 1995
DA - Nov 1-Nov 30, 1995
SP - 341
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Withholding taxes
KW - Tax treaties
KW - Tax court decisions
KW - Nonresidents
KW - Interest costs
KW - Foreign subsidiaries
KW - 105 TC 341
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212066698?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Northern+Indiana+Public+Service+Co.%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-11-01&rft.volume=105&rft.issue=5&rft.spage=341&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Harbor Bancorp & Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent; Edward J. Keith and Elena Keith, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212097675; 00557208
AB - In the Harbor Bancorp & Subsidiaries case and the Edward J. Keith and Elena Keith case, in 1988-1991 income tax returns, the petitioners excluded from gross income under Section 103(a) interest earned on county housing authority bonds for construction of low- and moderate-income housing. In a series of February 20, 1986, transactions, the bond proceeds were indirectly expended to acquire guaranteed investment contracts (GICs). The parties stipulated that no payments required by Section 148(f) were made to the US. The IRS Commissioner determined that the bonds were Section 148(f) arbitrage bonds with nonexcludable interest because nonpurpose investments were made with gross proceeds of the issue. The Tax Court agreed with the IRS, because the GICs were acquired with the gross proceeds of the issue and not to carry out the governmental purpose of issue, and because the GICs earned a higher rate of return than the yield rate on the bonds.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Oct 1-Oct 31,
PY - 1995
DA - Oct 1-Oct 31, 1995
SP - 260
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Section 148(f)
KW - Municipal bonds
KW - Internal Revenue Code
KW - Interest income
KW - GICs
KW - 105 TC 260
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097675?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Harbor+Bancorp+%26amp%3B+Subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent%3B+Edward+J.+Keith+and+Elena+Keith%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-10-01&rft.volume=105&rft.issue=4&rft.spage=260&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Reynolds Metals Company & Consolidated Subsidiaries, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212094381; 00557209
AB - In the Reynolds Metals Company & Consolidated Subsidiaries case, in 1986, a wholly owned subsidiary issued debentures convertible into stock of its common parent under indenture. All outstanding debentures were called for redemption in 1987, and the parent destroyed the certificates after exchanging its stock for them. On their consolidated income tax return, the petitioners claimed a Section 165(f) capital loss deduction in the amount of excess of the cost of exchanging the parent's stock over the principal of the exchanged debentures. The Tax Court held that the converted debentures survived as obligations of the subsidiary following the redemption call, but the capital loss deduction was nevertheless disallowed, since the excess of the fair market value of the parent's shares over the principal of the subsidiary's debentures was a capital contribution by the parent to the subsidiary and an addition to the subsidiary's basis in its shares of the parent.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Oct 1-Oct 31,
PY - 1995
DA - Oct 1-Oct 31, 1995
SP - 304
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Subsidiaries
KW - Stock redemptions
KW - Parent companies
KW - Convertible debentures
KW - Contributions to capital
KW - Capital losses
KW - 105 TC 304
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Reynolds+Metals+Company+%26amp%3B+Consolidated+Subsidiaries%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-10-01&rft.volume=105&rft.issue=4&rft.spage=304&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Kristine A. Cluck, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212087368; 00557210
AB - In the Kristine A. Cluck case, the petitioner's 1987-1988 joint income tax returns claimed net operating loss deductions carried forward from the husband's separate 1983-1985 returns because, on his 1984 return, the husband has not reported the sale of a quarter interest in land newly inherited from his mother. In 1988, the IRS issued a deficiency notice to the mother's estate, increasing the land value and determining that her entire interest was reportable on the estate tax return. The Tax Court held that duty of consistency required the petitioner to use the basis stipulated in the estate tax case because: 1. the spouses' closely aligned legal and economic interests estopped the petitioner from challenging her husband's basis representation, 2. the Commissioner was bound to follow the stipulation of settled issues, and 3. the petitioner's position in the instant case was inconsistent with the stipulation of the settled estate tax issues to the detriment of the Commissioner.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Oct 1-Oct 31,
PY - 1995
DA - Oct 1-Oct 31, 1995
SP - 324
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax underpayment
KW - Tax deductions
KW - Tax court decisions
KW - Net operating losses
KW - Joint tax returns
KW - Estoppel
KW - Estate taxes
KW - Carryforward
KW - 105 TC 324
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212087368?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Kristine+A.+Cluck%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-10-01&rft.volume=105&rft.issue=4&rft.spage=324&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - William H. Schaefer, Jr., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212105959; 00553116
AB - In the Schaefer v. Commissioner case, under a covenant not to compete with the buyer of his business for 3 years, the petitioner was to receive payments for 13 years. The Tax Court held that, although income from the covenant not to compete was not listed among specific examples of "portfolio income," it was a type of income Congress meant to ensure was not sheltered by losses from passive activities, since it was positive, gave rise to taxable income, and bore no deductible expense. The Court also held that Temp. Reg. 1.469-2T(c)(7)(iv) fairly implemented the congressional purpose underlying Section 469 and was valid.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Sep 1-Sep 30,
PY - 1995
DA - Sep 1-Sep 30, 1995
SP - 227
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Temporary tax regulations
KW - Temp. Reg. 1.469-2T(c)(7)(iv)
KW - Taxable income
KW - Tax court decisions
KW - Passive activity
KW - Noncompetition agreements
KW - 105 TC 227
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - David R. Silverman, petitioner v. Commissioner of Internal Revenue, respondent - Meredith M. Silverman Marks and David R. Silverman, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212097784; 00553113
AB - In the Silverman v. Commissioner case, the petitioners executed Forms 872-A indefinitely extending period to assess income taxes for 1975-1977 and 1980. The petitioners then executed a Form 906 closing agreement relating to interest in a tax shelter limited partnership. The Tax Court held that Form 872-A indefinite extensions were not terminated by the closing agreement. The period of limitation had not expired so as to bar assessment. The closing agreement language permitted assessment for one year after the decision in the test case regardless of whether the period of limitation had otherwise expired but did not otherwise limit the Commissioner to assessing solely during that year.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Sep 1-Sep 30,
PY - 1995
DA - Sep 1-Sep 30, 1995
SP - 157
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax shelters
KW - Tax court decisions
KW - Tax assessments
KW - Statutes of limitations
KW - Income taxes
KW - Extensions
KW - Agreements
KW - 105 TC 157
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=David+R.+Silverman%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent+-+Meredith+M.+Silverman+Marks+and+David+R.+Silverman%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-09-01&rft.volume=105&rft.issue=3&rft.spage=157&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Hachette USA, Inc., as Successor to Hachette Publications, Inc., and Curtis Circulation Co., Subsidiary, petitioners v. Commissioner of Internal Revenue, respondent - Hachette USA, Inc., as Successor to Hachette Distribution, Inc., and Curtis Circulation Co., Subsidiary, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212097729; 00553117
AB - In the Hachette USA Inc. v. Commissioner case, the petitioners filed their consolidated federal income tax returns electing under Section 458 to exclude from gross income the sales revenue attributable to magazines that were returned by the purchasers shortly after the close of the tax year. In computing gross income, the petitioners originally made correlative adjustments to the cost of goods sold pursuant to Reg. 1.458-1(g). Subsequently, they filed amended returns recomputing gross income without the cost adjustments required by the regulation, taking the position that the regulation is invalid. The Tax Court held that, because Congress did not intend to prescribe or preclude rules for the treatment of costs under the Section 458 election, the regulation does not conflict with this section and is valid.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Sep 1-Sep 30,
PY - 1995
DA - Sep 1-Sep 30, 1995
SP - 234
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax regulations
KW - Tax court decisions
KW - Section 458
KW - Reg. 1.458-1(g)
KW - Internal Revenue Code
KW - Gross income
KW - Exclusion
KW - Credit
KW - Consolidated tax returns
KW - 105 TC 234
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097729?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Hachette+USA%2C+Inc.%2C+as+Successor+to+Hachette+Publications%2C+Inc.%2C+and+Curtis+Circulation+Co.%2C+Subsidiary%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent+-+Hachette+USA%2C+Inc.%2C+as+Successor+to+Hachette+Distribution%2C+Inc.%2C+and+Curtis+Circulation+Co.%2C+Subsidiary%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-09-01&rft.volume=105&rft.issue=3&rft.spage=234&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Rex L. Zimmerman and Charlene A. Zimmerman, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212094457; 00553115
AB - In the Zimmerman v. Commissioner case, on September 3, 1991, the petitioners filed for relief under Bankruptcy Code Chapter 7. When the Commissioner mailed a deficiency notice, the petitioners were precluded from filing a Tax Court petition because of an automatic stay. The Tax Court held that the 90-day period for filing a timely petition for the 1984-1985 years began to run on the 60th day after June 5, 1992, when the bankruptcy court granted discharge and terminated the Section 6213(f) automatic stay, not on October 20, 1992, when the creditors apparently were notified. Therefore, the December 11, 1992, petition filed 189 days after June 5, 1992, was untimely as to 1984-1985.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Sep 1-Sep 30,
PY - 1995
DA - Sep 1-Sep 30, 1995
SP - 220
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Petitions
KW - Notices
KW - Debt
KW - Bankruptcy claims
KW - 105 TC 220
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094457?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Rex+L.+Zimmerman+and+Charlene+A.+Zimmerman%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-09-01&rft.volume=105&rft.issue=3&rft.spage=220&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Rose D'Ambrosio, Deceased, Vita D'Ambrosio, Executrix, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091522; 00553118
AB - In the Estate of D'Ambrosio v. Commissioner case, the decedent transferred her remainder interest in stock for consideration equal to the value of that interest and retained an income interest in the stock for life. Following the decedent's death, the petitioner did not include the stock in the decedent's gross estate for federal estate tax purposes. The petitioner argued that the stock is excludable from the decedent's gross estate under the bona fide sale exception of Section 2036(a), given the fact that the decedent transferred the remainder interest for its fair market value. The Tax Court held that the decedent's gross estate included the value of the stock at the decedent's death, less the amount that the decedent received for the remainder interest. The bona fide sale exception of Section 2036(a) is inapplicable to the facts at hand.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Sep 1-Sep 30,
PY - 1995
DA - Sep 1-Sep 30, 1995
SP - 252
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Stock transfers
KW - Section 2036(a)
KW - Remainder interests
KW - Internal Revenue Code
KW - Estate taxes
KW - Estate assets
KW - 105 TC 252
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212091522?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Rose+D%27Ambrosio%2C+Deceased%2C+Vita+D%27Ambrosio%2C+Executrix%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-09-01&rft.volume=105&rft.issue=3&rft.spage=252&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - A.E. Staley Manufacturing Co. and Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212066765; 00553114
AB - In the A.E. Staley Manufacturing Co. v. Commissioner case, on its 1988 income tax return, the petitioner corporation deducted, as Section 162 business expenses, investment bankers' fees and printing costs incurred in response to a series of unsolicited but eventually successful offers to acquire the company's stock. The Tax Court held that no deduction of either investment bankers' fees or printing costs was allowable under either Section 162 or Section 165, since the acquisition of stock produced significant benefits that extended beyond the tax year at issue. Investment bankers' fees and disallowed printing costs were incurred in connection with ownership change portending strategic changes with long-term consequences that made the expenditures capital in nature.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Sep 1-Sep 30,
PY - 1995
DA - Sep 1-Sep 30, 1995
SP - 166
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Section 165
KW - Section 162
KW - Professional fees
KW - Investment bankers
KW - Internal Revenue Code
KW - Business expenses
KW - Anti takeover strategy
KW - 105 TC 166
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212066765?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=A.E.+Staley+Manufacturing+Co.+and+Subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-09-01&rft.volume=105&rft.issue=3&rft.spage=166&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - John W. and Elizabeth Hawronsky, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212106008; 00549154
AB - In the John W. and Elizabeth Hawronsky v. Commissioner of Internal Revenue case, the Tax Court held that the petitioner's treble damage payment to the Department of Health and Human Services for breaching an obligation to serve for 4 years in Indian Health Service after attending medical school on a tax-exempt Indian Health Services Scholarship Program scholarship was a nondeductible fine or similar penalty. The Court determined that Section 162(f) barred the petitioner from deducting payment, since the treble damages were: 1. a civil penalty, 2. not liquidated damages, 3. punitive in nature, and 4. imposed to deter breach of scholarship program service obligation.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Aug 1-Aug 31,
PY - 1995
DA - Aug 1-Aug 31, 1995
SP - 94
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Section 162(f)
KW - Scholarships & fellowships
KW - Internal Revenue Code
KW - Fines & penalties
KW - Breach of contract
KW - 105 TC 94
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212106008?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=John+W.+and+Elizabeth+Hawronsky%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-08-01&rft.volume=105&rft.issue=2&rft.spage=94&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Security Bank S.S.B. & Subsidiaries, f.k.a. Security Savings and Loan Association & Subsidiaries, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212096084; 00549149
AB - In the Security Bank S.S.B. & Subsidiaries, f.k.a. Security Savings and Loan Association & Subsidiaries v. Commissioner of Internal Revenue case, a savings and loan association acquired by repossession properties securing mortgage loans made by the savings and loan to the owner-debtors of the properties. At the time possession of the properties was obtained, there was due substantial unpaid interest. The properties were subsequently sold at a gain, and some of the previously unpaid interest was recovered. The Tax Court held that the amounts representing the recovery of unpaid interest on the sale of the foreclosure properties are currently taxable as ordinary income and are not treated as credits to a bad debt reserve.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Aug 1-Aug 31,
PY - 1995
DA - Aug 1-Aug 31, 1995
SP - 101
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Savings & loan associations
KW - Realized gains & losses
KW - Real estate sales
KW - Interest income
KW - Foreclosure
KW - Bad debts
KW - 105 TC 101
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096084?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Security+Bank+S.S.B.+%26amp%3B+Subsidiaries%2C+f.k.a.+Security+Savings+and+Loan+Association+%26amp%3B+Subsidiaries%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-08-01&rft.volume=105&rft.issue=2&rft.spage=101&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - James M. Shelton, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096017; 00549150
AB - In the James M. Shelton v. Commissioner of Internal Revenue case, the petitioner's wholly owned corporation sold stock of another corporation (Y) to a 3rd corporation (Z) in exchange for a 20-year promissory note. The Tax Court held that: 1. the liquidation of Y was a "second disposition" under Section 453(e) requiring the petitioner to recognize additional income in 1984, 2. the 2-year limitation period of Section 453(e)(2) was tolled by the sale of assets and adoption of the Y liquidation plan, 3. the petitioner received payment on the note to the extent of the amount realized by Z on the liquidation of Y, and 4. the Commissioner abused discretion by not waiving the Section 6661 addition to tax for substantial understatement of tax.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Aug 1-Aug 31,
PY - 1995
DA - Aug 1-Aug 31, 1995
SP - 114
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Section 453
KW - Related party transactions
KW - Promissory notes
KW - Liquidation
KW - Internal Revenue Code
KW - 105 TC 114
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096017?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=James+M.+Shelton%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-08-01&rft.volume=105&rft.issue=2&rft.spage=114&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Clyde L. Fincher and Catherine Fincher, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212095916; 00549151
AB - In the Clyde L. Fincher and Catherine Fincher v. Commissioner of Internal Revenue case, the petitioner was the salaried CEO of a savings and loan placed in conservatorship in 1987 and closed for liquidation in 1988. Although he was unpaid in 1988 and only partly compensated in 1987, the petitioner did not resign and was not fired. On their 1987 income tax return, both petitioners claimed 80% of their personal and business deposits as a Section 165(l) loss in an insolvent financial institution. The Tax Court determined that for Section 165(l) purposes, the petitioner was an officer until the liquidation, and therefore the petitioners were not qualified individuals entitled to deductions for either 1987 or 1988, even though the petitioner was not an officer as of the close of the taxable year 1988. The petitioners were not entitled to Section 166 business bad debt deduction, since loss resulting from deposits was not incurred in the petitioner's trade or business, and the petitioners did not demonstrate that losses were wholly worthless in 1987 or 1988. Also, Section 162, providing for ordinary and necessary business expense deduction, did not apply to the debts.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Aug 1-Aug 31,
PY - 1995
DA - Aug 1-Aug 31, 1995
SP - 126
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Section 166
KW - Section 165(l)
KW - Section 162
KW - Internal Revenue Code
KW - Business expenses
KW - Bank officers
KW - Bad debts
KW - 105 TC 126
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212095916?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Clyde+L.+Fincher+and+Catherine+Fincher%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-08-01&rft.volume=105&rft.issue=2&rft.spage=126&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Barbara Brotman, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091701; 00549152
AB - In the Barbara Brotman v. Commissioner of Internal Revenue case, the petitioner received a cash payment from her ex-husband's profit-sharing plan, and a US District Court ruled against her complaint challenging the validity of the State court order as a Section 414(p) QDRO. The Commissioner, having issued a deficiency notice determining additional tax liability for the amount the petitioner received under the QDRO, moved for partial summary judgment that the petitioner was collaterally estopped by the District Court judgment from denying that the State court order was a QDRO. The Tax Court held that: 1. whether a domestic relations order was a Section 414(p) QDRO differed from the issue of the tax-exempt status of the plan to which the order was related, 2. the petitioner was collaterally estopped by the District Court decision from denying that the State court order was a QDRO, and 3. the petitioner was not collaterally estopped from litigating the issue of the tax-exempt status of the plan.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Aug 1-Aug 31,
PY - 1995
DA - Aug 1-Aug 31, 1995
SP - 141
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax exemptions
KW - Tax court decisions
KW - Section 414(p)
KW - Qualified domestic relations orders
KW - Profit sharing plans
KW - Internal Revenue Code
KW - Estoppel
KW - 105 TC 141
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212091701?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Barbara+Brotman%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-08-01&rft.volume=105&rft.issue=2&rft.spage=141&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Argo Sales Company, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091636; 00549153
AB - In the Argo Sales Co., Inc. v. Commissioner of Internal Revenue case, the Tax Court held that Section 481(a) adjustments were items of income attributable to periods before the first taxable year the petitioner was an S corporation, and were to be treated as recognized built-in gain under Section 1374(d)(5). Also, the December 27, 1994, effective date of Reg. 1.1374-4(d) did not prevent the Commissioner from applying Section 1374 to the petitioner's Section 481(a) adjustments for the years at issue, since statute and legislative history supported the Commissioner's position wholly apart from regulation.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Aug 1-Aug 31,
PY - 1995
DA - Aug 1-Aug 31, 1995
SP - 86
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Section 481(a)
KW - Section 1374(d)(5)
KW - Internal Revenue Code
KW - Gain recognition
KW - Built-in gains & losses
KW - Accounting changes
KW - 105 TC 86
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212091636?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Argo+Sales+Company%2C+Inc.%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-08-01&rft.volume=105&rft.issue=2&rft.spage=86&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - John R. and Marilyn D. Wentz, petitioners, v. Commissioner of Internal Revenue, respondent
AN - 212097895; 00543068
AB - In the Wentz v. Commissioner case, the petitioners entered into agreements with insurance agents under which the petitioners agreed to apply for whole life insurance. Upon approval by the insurance companies, the petitioners paid the premiums. After receiving their commissions, the agents made kickbacks of the premiums to the petitioners and, in effect, provided the petitioners with insurance at no net cost. The Tax Court held that the plea agreement and consent order were admissible and that the petitioners realized income in the amount of the premium kickbacks. The petitioners are not liable for additions to tax and the penalty for negligence or for the penalty for substantial understatement of income tax.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jul 1-Jul 31,
PY - 1995
DA - Jul 1-Jul 31, 1995
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Life insurance
KW - Kickbacks
KW - Insurance premiums
KW - 105 TC 1
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097895?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - H Enterprises International, Inc., and Subsidiaries, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212096162; 00543073
AB - In the H Enterprises International Inc. v. Commissioner case, a parent company bought portfolio stock and tax-exempt securities with cash transferred from its subsidiary, which has borrowed funds partly for the parent's specific business purposes. The Commissioner adjusted income tax liability under Sections 246A and 265(a)(2) to reduce dividends received deduction of the parent because of indebtedness incurred by the subsidiary. The Tax Court held that Sections 246A and 265(a)(2) were applicable, since neither section required the borrower to be the same entity as the purchaser of portfolio stock or tax-exempt securities. The Court denied motion for Rule 121 summary judgment, since the issue of material fact existed as to whether the parent's purchase of portfolio stock was directly attributable to funds borrowed by the subsidiary and whether the subsidiary's indebtedness was incurred or continued to purchase tax-exempt securities held by the parent.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jul 1-Jul 31,
PY - 1995
DA - Jul 1-Jul 31, 1995
SP - 71
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Subsidiaries
KW - Security portfolios
KW - Section 265(a)(2)
KW - Section 246A
KW - Internal Revenue Code
KW - Dividend distributions
KW - Debt
KW - 105 TC 71
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096162?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Snap-Drape, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094473; 00543069
AB - In the Snap-Drape Inc. v. Commissioner case, the petitioner claimed a Section 404(a) deduction for contributions to its ESOP and also deducted Section 404(k) cash dividend paid to the ESOP. The Commissioner retroactively applied Reg. 1.56(g)-1(d)(3)(iii)(E) to bar the petitioner from deducting the Section 404(k) dividend in computation of adjusted current earnings (ACE) for purposes of determining the alternative minimum tax (AMT). The Tax Court held that legislative Reg. 1.56(g)-1(d)(3)(iii)(E) was valid and consistent with revenue statutes and that the Commissioner acted within its delegated authority. Retroactive application was not abuse of the Commissioner's authority. The court also held that Section 404(k) dividends were not deductible in computing ACE for purposes of determining AMT.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jul 1-Jul 31,
PY - 1995
DA - Jul 1-Jul 31, 1995
SP - 16
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax regulations
KW - Tax deductions
KW - Tax court decisions
KW - Section 404(k)
KW - Reg. 1.56(g)-1(d)(3)(iii)(E)
KW - Internal Revenue Code
KW - ESOP
KW - Dividends
KW - Alternative minimum tax
KW - 105 TC 16
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Eugene Burke and Kathleen Burke, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212092433; 00543071
AB - In the Burke v. Commissioners case, both petitioners and respondent moved for summary adjudication with regard to a question of res judicata. The question was whether the rule of res judicata precluded the respondent from litigating an additional deficiency in tax on account of the petitioners' alleged fraud. In a 2nd notice of deficiency, the Commissioner determined the petitioners' failure to report income was attributable to fraud under Section 6653(b). The Tax Court held that, under Section 6212(c)(1) fraud exception to claim preclusion, the rule of res judicata did not bar the Commissioner's determination of additional deficiency based on fraud.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jul 1-Jul 31,
PY - 1995
DA - Jul 1-Jul 31, 1995
SP - 41
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax evasion
KW - Tax court decisions
KW - Section 6653(b)
KW - Section 6212(c)(1)
KW - Internal Revenue Code
KW - Fraud
KW - Estoppel
KW - 105 TC 41
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Donald J. Miravalle and Lillian Joy Miravalle, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212092372; 00543072
AB - In the Miravalle v. Commissioner case, the Commissioner, believing collection of tax that may be due from the petitioners to be in jeopardy, made a jeopardy assessment and seized the petitioners' realty. After the jeopardy assessment, seizure, and acquisition of jurisdiction, a local taxing authority enforced its real estate tax claim against the property. Thereafter, an unrelated 3rd party purchased the realty through a local government sale to satisfy unpaid real estate tax. The Tax Court held that Section 6863(b)(3) sales restrictions apply to attempted sale of seized property under Section 6335, but not to the sale of property redeemed pursuant to Section 7425, since the local land sale released property from seizure and extinguished the federal tax lien.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jul 1-Jul 31,
PY - 1995
DA - Jul 1-Jul 31, 1995
SP - 65
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax liens
KW - Tax court decisions
KW - Section 7425
KW - Section 6863(b)(3)
KW - Real estate sales
KW - Property taxes
KW - Internal Revenue Code
KW - Foreclosure
KW - 105 TC 65
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Mario Rodoni and Donna Rodoni, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212066809; 00543070
AB - In the Rodoni v. Commissioner case, a husband received a lump-sum distribution of the balance of his account in a qualified profit sharing plan. The husband delivered the proceeds of the distribution to his wife, who used the funds to establish IRAs in her name within 60 days of the distribution. The petitioners obtained a judgment of dissolution of their marriage. The Tax Court held that the series of transfers does not qualify as a tax-free rollover pursuant to Section 402(a)(5). The court also held that the lump-sum distribution was not made by reason of a qualified domestic relations order; therefore, the series of transfers does not qualify as a tax-free rollover pursuant to Section 402(a)(6)(F).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jul 1-Jul 31,
PY - 1995
DA - Jul 1-Jul 31, 1995
SP - 29
CY - Washington
PB - Superintendent of Documents
VL - 105
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 402(a)(5)
KW - Roll over
KW - Lump sum distributions
KW - Internal Revenue Code
KW - Individual retirement accounts
KW - Divorce
KW - Distribution of retirement plan assets
KW - 105 TC 29
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Chevron Corporation and affiliated companies, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212096310; 00540037
AB - In the Chevron Corp. v. Commissioner case, the petitioners, an affiliated group of corporations filing consolidated income tax returns, allocated and apportioned under the gross income method and the factor operations method California taxes between domestic and foreign source income. The Commissioner used the statutory notice method and the pro rata method to adjust petitioners' allocations and apportionments in a manner that limited availability of Section 901 foreign tax credits. The Tax Court held that the petitioners' gross income method and factor operations method were contrary to Reg. 1.861-8(e)(6)(i), since the methods failed to begin with requisite consideration of whether state taxable income included foreign source income and failed to allocate state tax by reference to state taxable income. Retroactive application of the regulation was not impermissible, since language dealing with combined reporting was not a material change.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jun 1-Jun 30,
PY - 1995
DA - Jun 1-Jun 30, 1995
SP - 719
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax regulations
KW - Tax court decisions
KW - Tax allocation
KW - State taxes
KW - Reg. 1.861-8(e)(6)(i)
KW - Foreign tax credits
KW - Foreign source income
KW - Consolidated tax returns
KW - 104 TC 719
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096310?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Utilicorp United, Inc. & Subsidiaries, formerly Missouri Public Service Co., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096240; 00540034
AB - In the Utilicorp United Inc. & Subsidiaries v. Commissioner case, a petitioner made a motion in limine to exclude the report and testimony of witnesses the Commissioner wished to qualify as experts. The witnesses were to value the petitioner's undivided 50% interest in assets including real property of hydroelectric project purchased in 1987. The petitioner contended that the report was issued in violation of state law requiring licensure of real estate appraisers, and the proposed testimony would further constitute criminal violation of state law. The Tax Court held that jurisdiction existed to determine admissibility of the report and supporting testimony. Comity was not involved since the witnesses had not violated, and by testifying would not violate, state law. The state licensure law at issue was inapplicable to the witnesses' actions.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jun 1-Jun 30,
PY - 1995
DA - Jun 1-Jun 30, 1995
SP - 670
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - State laws
KW - Real estate appraisal
KW - Licensing
KW - Expert witness testimony
KW - 104 TC 670
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096240?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Utilicorp+United%2C+Inc.+%26amp%3B+Subsidiaries%2C+formerly+Missouri+Public+Service+Co.%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-06-01&rft.volume=104&rft.issue=6&rft.spage=670&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Bradford C. and Marybeth B. Bernardo, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212091915; 00540035
AB - In the Bernardo v. Commissioner case, the petitioners claimed charitable contribution deductions for a donated sculpture. The Commissioner moved to compel production of documents prepared by the accountant hired by the petitioners to prepare tax returns and by the art appraiser hired by the petitioners, not by their attorneys. The petitioners objected to the Commissioner's motion on grounds of attorney-client privilege and work product doctrine. The Tax Court held that attorney-client privilege did not protect incidental communications by the accountant to the petitioners' attorneys, since he was not engaged to assist the attorneys in providing legal advice to the petitioners during the audit. Attorney-client privilege protecting the appraiser's communications to the attorneys on the fair market value of the donation was waived by its disclosure on the 1986 income tax return.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jun 1-Jun 30,
PY - 1995
DA - Jun 1-Jun 30, 1995
SP - 677
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Fair market value
KW - Donations
KW - Documentation
KW - Confidential relationships
KW - Attorneys
KW - Art
KW - 104 TC 677
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Gold Kist Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091796; 00540036
AB - In the Gold Kist Inc. v. Commissioner case, the petitioner was a taxable farmers cooperative that distributed patronage dividends annually. Some patronage dividends were qualified written notices of allocation. As policy, the petitioner redeemed terminating patrons' qualified written notices of allocation on written demand, paying out cash at discounted values rather than stated amounts. The Tax Court held that the tax benefit rule required the petitioner to include in income excess of stated amounts of qualified written notices of allocation over the discounted values paid on early redemption. The deduction of the stated amounts was fundamentally inconsistent with the redemption of notices at discounted values, and the difference did not represent amounts of qualifying patronage dividends.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jun 1-Jun 30,
PY - 1995
DA - Jun 1-Jun 30, 1995
SP - 696
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax deductions
KW - Tax court decisions
KW - Tax benefit rule
KW - Patronage dividends
KW - Allocations
KW - Agricultural cooperatives
KW - 104 TC 696
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212091796?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - The Taisei Fire and Marine Insurance Co., Ltd., et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212097942; 00536577
AB - In the Taisei Fire and Marine Insurance Co. v. Commissioner case, Japanese property and casualty insurance companies assumed reinsurance through a US agent. The Tax Court held that the US agent was an agent of an independent status under the US-Japan Convention for Avoidance of Double Taxation, not a US permanent establishment. The agent was legally independent of the petitioners inasmuch as the agent had complete discretion over details of its work and was not subject to external control. The agent was also economically independent. The petitioners were not subject to US income tax in respect of business done through the agent.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///May 1-May 31,
PY - 1995
DA - May 1-May 31, 1995
SP - 535
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax treaties
KW - Tax court decisions
KW - Residence requirements
KW - Insurance companies
KW - Foreign subsidiaries
KW - Corporate income tax
KW - 104 TC 535
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097942?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=The+Taisei+Fire+and+Marine+Insurance+Co.%2C+Ltd.%2C+et+al.%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-05-01&rft.volume=104&rft.issue=5&rft.spage=535&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Berry Petroleum Company and Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094553; 00536580
AB - In the Berry Petroleum Co. and subsidiaries v. Commissioner case, the Tax Court held that the $1.2 million ostensibly paid a wholly owned subsidiary for an option was part of an oil and gas company's cost of acquired stock, so that the oil company is not entitled to a loss deduction upon the expiration of the option. The suit by the acquired company's minority shareholders had its origins in the oil company's acquisition of stock, and the costs to defend that suit are not deductible as ordinary and necessary business expenses. The Court also held that, for purposes of Section 382(e)(1), the value of the stock of a wholly owned subsidiary was $6.5 million immediately before the ownership change. The advances and their cancellation were an other corporate contraction occurring in connection with the ownership change. For purposes of Section 382(a), the value of the stock of the subsidiary must be reduced by the amount of the cancelled advances.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///May 1-May 31,
PY - 1995
DA - May 1-May 31, 1995
SP - 584
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Stock options
KW - Section 382
KW - Ownership changes
KW - Losses
KW - Legal fees
KW - Internal Revenue Code
KW - 104 TC 584
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Berry+Petroleum+Company+and+Subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-05-01&rft.volume=104&rft.issue=5&rft.spage=584&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - National Presto Industries, Inc. and Subsidiary Corporations, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091967; 00536578
AB - In the National Presto Industries Inc. and subsidiaries v. Commissioner case, an accrual method corporation claimed deductions for contributions to Section 501(c)(9) tax-exempt voluntary employees' beneficiary association (VEBA). The petitioner did not pay the amount deducted during the calendar year when the deduction was taken. For 1984, the VEBA's assets consisted of cash and account receivable due from the petitioner. The Tax Court held that, under the special transitional rule permitting the account limit to be increased by 60% of any existing excess reserves for 1987, the account receivable from the petitioner for 1984 was a mere bookkeeping entry and did not constitute assets set aside under Section 419A(f)(7) for purposes of increasing the VEBA's account limit for 1987.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///May 1-May 31,
PY - 1995
DA - May 1-May 31, 1995
SP - 559
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - VEBA
KW - Tax deductions
KW - Tax court decisions
KW - Section 501(c)(9)
KW - Section 419A(f)(7)
KW - Internal Revenue Code
KW - Employer contributions
KW - Accounts receivable
KW - 104 TC 559
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=National+Presto+Industries%2C+Inc.+and+Subsidiary+Corporations%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-05-01&rft.volume=104&rft.issue=5&rft.spage=559&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Edwin L. Bond, Deceased, Ruth B. Bond, Personal Representative, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212087432; 00536581
AB - In the Estate of Bond v. Commissioner case, a will of the petitioner estate's decedent husband, who died October 1, 1988, left residual estate to the wife if the wife survived distribution of her share of the remainder of the estate and provided the bequests should pass to a contingent trust benefiting the wife and the child if the wife predeceased the husband. The Commissioner disallowed the bulk of the Section 2056 marital deduction claimed on the estate tax return. The Tax Court held that under state law "survive distribution" could be interpreted to mean any amount actually distributed to the beneficiary prior to the beneficiary's death was vested, but undistributed amounts were not. Therefore, the personal property bequest to the wife was terminable interest under Section 2056(b)(1) and (3), since it was contingent on the wife's surviving until actual distribution. The value of real property in residual estate devised to the wife was includable in the marital deduction and was not terminable interest, since under state law the title vested in the wife immediately upon the husband's death.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///May 1-May 31,
PY - 1995
DA - May 1-May 31, 1995
SP - 652
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Wills
KW - Tax court decisions
KW - Section 2056
KW - Real estate
KW - Marital deductions
KW - Internal Revenue Code
KW - Estate taxes
KW - 104 TC 652
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212087432?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Edwin+L.+Bond%2C+Deceased%2C+Ruth+B.+Bond%2C+Personal+Representative%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-05-01&rft.volume=104&rft.issue=5&rft.spage=652&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Pope & Talbot, Inc., & Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212087390; 00536579
AB - In the Pope & Talbot Inc. and subsidiaries v. Commissioner case, a publicly held corporation owned business properties in the state of Washington. Pursuant to a plan of distribution, the company transferred its Washington properties to a newly formed limited partnership. Upon the transfer of the Washington properties, the company's shareholders received a pro rata distribution of partnership units. The company determined its gain from the distribution of the Washington properties under Section 311(d)(1) by reference to the value of the partnership units received by its shareholders. The Commissioner determined the company's gain as if the company had sold its entire interest in the Washington properties for fair market value on the date of distribution. The Tax Court held that, under Section 311(d)(1), the company's gain is determined as if it had sold its entire interest in the Washington properties for fair market value on the date of distribution.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///May 1-May 31,
PY - 1995
DA - May 1-May 31, 1995
SP - 574
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Stockholders
KW - Section 311(d)(1)
KW - Property transfers
KW - Limited partnerships
KW - Internal Revenue Code
KW - Fair market value
KW - Capital gains
KW - 104 TC 574
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - James W. Tippin and Billie R. Tippin, Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212094686; 00533803
AB - In Tippin v. Commissioner (1995), the petitioner is an attorney who operates his law practice as a sole proprietorship. The IRS filed Notices of Federal Tax Liens against the petitioners. The tax liens related to the petitioners' unpaid federal income tax liabilities, interest and penalties for 1983, 1984, 1985, and 1986. Subsequently the petitioners filed for protection under Chapter 11 of the Bankruptcy Code. The Tax Court held that: 1. adequate protection payments do not constitute business interest, 2. the IRS had authority to allocate payments as it did, 3. no portion of the payments is deductible. The Court also held that: 1. the petitioners are entitled to deductions for the gross wages of the employees of the petitioner's law practice, 2. the petitioners are not entitled to deduct either the FUTA taxes or the petitioner's share of FICA taxes until the year in which such taxes are paid.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Apr 1-Apr 30,
PY - 1995
DA - Apr 1-Apr 30, 1995
SP - 518
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Withholding taxes
KW - Wages & salaries
KW - Tax underpayment
KW - Tax deductions
KW - Tax court decisions
KW - Law firms
KW - Income taxes
KW - Bankruptcy
KW - 104 TC 518
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094686?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=James+W.+Tippin+and+Billie+R.+Tippin%2C+Petitioners+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-04-01&rft.volume=104&rft.issue=4&rft.spage=518&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Doris E. Stansbury, Transferee, Petitioner v. Commissioner of Internal Revenue, Respondent; Leland D. Stansbury, Transferee, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212094629; 00533801
AB - In Stansbury v. Commissioner (1995), the petitioners were officers and 100% owners of ABC corporation. After ABC agreed to the assessment and collection of taxes and additions to tax owned by ABC, but prior to payment thereof, all of ABC's remaining assets were transferred to the petitioners, and ABC was dissolved. The petitioners agree that they are liable as transferees to the extent of the value of the assets received from ABC and that they are liable for interest under IRC Section 6601 from the date they received the notices of transferee liability. The petitioners argue that they are not liable, under either federal or state law, for interest prior to the date of the notices. The Tax Court held that the petitioner's liability for interest for the period prior to the issuance of the notices of transferee liability is to be determined under state law. Further, the petitioners are liable for interest the statutory rate provided in Colorado from the date of the transfers to the date the notice of transferee liability were sent, since their actions constituted wrongful withholding of property
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Apr 1-Apr 30,
PY - 1995
DA - Apr 1-Apr 30, 1995
SP - 486
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax underpayment
KW - Tax court decisions
KW - State laws
KW - Liability
KW - Interest costs
KW - Corporate income tax
KW - 104 TC 486
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094629?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Doris+E.+Stansbury%2C+Transferee%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent%3B+Leland+D.+Stansbury%2C+Transferee%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-04-01&rft.volume=104&rft.issue=4&rft.spage=486&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Jack Brown Owen, Deceased, May Ann Heyen, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212092543; 00533802
AB - In Estate of Owen (1995), the decedent died on October 2, 1986. The decedent made gifts in 1984 and before his death in 1986. The petitioner paid Kansas State inheritance tax on account of substantially all of these gifts. After the decedent's death, there were found in his car checks that had been written by him during the 2 weeks before his death. The petitioner underreported the value of the 2 banks accounts on its federal estate tax return by the amount of these checks. The Tax Court held that: 1. Section 6660 additions to tax applied to the underreporting of the value of the bank accounts, since the bank accounts were property for estate tax purposes, 2. on the facts, the petitioner was entitled to a waiver of a Section 6660 addition as to one bank account, and 3. no Section 2011(a) credit was allowable for inheritance tax paid on 1984 and 1986 gifts, since they are not properly includable in the decedent's estate under Section 2035(d) and they could not be used in determining the maximum permissible credit for state death taxes.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Apr 1-Apr 30,
PY - 1995
DA - Apr 1-Apr 30, 1995
SP - 498
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax underpayment
KW - Tax credits
KW - Tax court decisions
KW - Section 6660
KW - Internal Revenue Code
KW - Gifts
KW - Estate taxes
KW - Bank accounts
KW - 104 TC 498
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212092543?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Jack+Brown+Owen%2C+Deceased%2C+May+Ann+Heyen%2C+Executrix%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-04-01&rft.volume=104&rft.issue=4&rft.spage=498&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Fu Investment Co., Ltd., Petitioner v. Commissioner of Internal Revenue, Respondent; Coco Palms Investment, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212092498; 00533797
AB - In Fu Investment Co., Ltd. v. Commissioner of Internal Revenue, and Coco Palms Investment, Inc. v. Commissioner of Internal Revenue (1995), the petitioners each filed a motion for a protective order seeking to preclude the respondent from engaging in ex parte communications with the petitioners' former employees regarding the matters in dispute in these cases. The Tax Court held that Model Rules of Professional Conduct rule 4.2 (1992), which prohibits an attorney from engaging in ex parte communications with a party he knows to be represented by counsel, does not apply to preclude the respondent from engaging in ex parte communications with the petitioners' former employees. Furthermore, the Court held that the petitioners' general assertions that the former employees in question were privy to communications protected by the attorney-client privilege are insufficient to satisfy the petitioners' burden of proof that a protective order is warranted under the circumstances presented.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Apr 1-Apr 30,
PY - 1995
DA - Apr 1-Apr 30, 1995
SP - 408
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Withholding taxes
KW - Tax court decisions
KW - Privileged communication
KW - Burden of proof
KW - 104 TC 408
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212092498?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Fu+Investment+Co.%2C+Ltd.%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent%3B+Coco+Palms+Investment%2C+Inc.%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-04-01&rft.volume=104&rft.issue=4&rft.spage=408&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Western Waste Industries and Subsidiaries, Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212087507; 00533800
AB - In Western Industries v. Commissioner (1995), the petitioners claimed the fuel tax credit pursuant to IRC Sections 34, 6427, and 4041 for the taxable year ending June 30, 1988 for the fuel tax incurred with respect to the petitioners' registered, diesel-powered, highway vehicles. Each of the petitioners' vehicles had a single motor, which was used not only to drive the vehicle but also to operate a power takeoff unit, which powered the vehicle's hydraulic system. The respondent disallowed the fuel tax credits claimed the petitioners on the ground that Section 48.4041-7, the Manufacturers & Retailer Excise Tax Regs., provides that all fuel used by any single-motor diesel powered highway vehicle that is registered or required to be registered by a state is taxed, whether of not the motor also operates a power takeoff unit. The Tax Court held that Section 48.4041-7 is valid, and the respondent's determination is sustained.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Apr 1-Apr 30,
PY - 1995
DA - Apr 1-Apr 30, 1995
SP - 472
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax regulations
KW - Tax credits
KW - Tax court decisions
KW - Section 4041
KW - Reg. 48.4041-7
KW - Internal Revenue Code
KW - IRS disallowance
KW - Gasoline taxes
KW - 104 TC 472
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212087507?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Western+Waste+Industries+and+Subsidiaries%2C+Petitioners+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-04-01&rft.volume=104&rft.issue=4&rft.spage=472&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Altama Delta Corporation, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212066890; 00533799
AB - In Altama Delta Corp. v. Commissioner (1995), the petitioner's fiscal year 1986 corporate income tax return was mailed on the extended due date of June 15, 1987, with a metered stamp and proper postage prepaid for certain mail with return receipt attached. Other returns mailed that same day by the same individuals in the same mailbox with metered postage were received within normal mail receipt time. However, the petitioner's 1986 return and attached return receipt were stamped as received on June 30, 1987, by the Philadelphia Service Center. The Commissioner was unable to find the envelope in which the petitioner's 1986 return wad mailed. The Tax Court determined that the return was presumed to be received in normal time for receipt, since the facts established it was properly mailed and there were no difficulties with mails at the time of its mailing, and under Reg. 301.7502-1(c)(1)(iii), the petitioner's 1986 was timely filed. The company properly elected cost sharing for that year, and accepting the respondent's concession, cost sharing is applicable to the prior fiscal year 1985.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Apr 1-Apr 30,
PY - 1995
DA - Apr 1-Apr 30, 1995
SP - 424
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Transfer pricing
KW - Tax regulations
KW - Tax deductions
KW - Tax court decisions
KW - Section 936(h)(5)(C)(i)
KW - Section 482
KW - Reg. 301.7502-1(c)(1)(iii)
KW - Internal Revenue Code
KW - Interest income
KW - Income tax returns
KW - Deadlines
KW - Cost sharing
KW - Corporate income tax
KW - Arms length transactions
KW - 104 TC 424
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Altama+Delta+Corporation%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-04-01&rft.volume=104&rft.issue=4&rft.spage=424&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - BOOK
T1 - Studying the role of gender in the federal courts: a research guide
AN - 59693714; 1995-0607250
AB - Guide to assembling gender research task forces, to research methods to evaluate gender discrimination, to information sources, and to the reporting of recommendations.
JF - Thurgood Marshall Federal Judiciary Bldg., 1 Columbus Circle, N.E., Washington, DC 20002-8003, 1995. xv+205 pp.
Y1 - 1995/03//
PY - 1995
DA - March 1995
EP - xv+205
PB - Thurgood Marshall Federal Judiciary Bldg., 1 Columbus Circle, N.E., Washington, DC 20002-8003
KW - Evaluation research
KW - Courts -- United States
KW - Discrimination against women -- United States
KW - United States -- Judiciary
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Thurgood Marshall Federal Judiciary Bldg., 1 Columbus Circle, N.E., Washington, DC 20002-8003 pa
N1 - Document feature - bibl(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - Central Pennsylvania Savings Association and Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212106271; 00524252
AB - In the Central Pennsylvania Savings Association & Subs. v. Commissioner case, during 1968-1982, the petitioner financial institution calculated its annual deduction under Section 166(c) for additions to its bad debt reserve by using the percentage of taxable income method set forth in Section 593(b)(2)(A). For 1980, the petitioner carried back Section 172(c) NOLs and the resulting investment tax credits to certain tax years from 1968 to 1982. In conjunction with the filing of tentative refund applications resulting from the 1980 NOL carryback, the petitioner recomputed its allowable bad debt deductions for the affected years in accordance with subdivisions (vi) and (vii) of Reg. 1.593-6A(b)(5), producing a smaller loan loss reserve deduction. Following an examination of the petitioner's 1968-1982 tax returns, the Commissioner mailed a notice of deficiency, and the petitioner filed a petition, which it amended without objection, to claim overdue refunds following favorable Tax Court decisions invalidating subdivisions (vi) and (vii). The Tax Court determined that the subdivisions of the regulation were valid.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Mar 1-Mar 31,
PY - 1995
DA - Mar 1-Mar 31, 1995
SP - 384
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 593
KW - Net operating losses
KW - Loan loss allowances
KW - Internal Revenue Code
KW - Financial institutions
KW - Carryback
KW - Accounting policies
KW - 104 TC 384
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212106271?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Ansley-Sheppard-Burgess Company, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212106219; 00524250
AB - In the Ansley-Sheppard-Burgess Co. v. Commissioner case, the petitioner construction company was a calendar year taxpayer organized in 1980 that consistently maintained its books and records and reported income on the cash receipts and disbursements method for federal tax purposes. The majority of the petitioner's projects were completed within 6 to 9 months and it did not maintain inventory. The Commissioner determined that the petitioner's use of the cash method did not clearly reflect its income, designated 1990 as its first year of accounting change to the percentage of completion method, and adjusted its taxable income for 1980-1989. The Tax Court determined that the petitioner was not required by Section 448 to abandon the cash method or by Section 460 to report its income on the percentage of completion method. The Court also found that the Commissioner's requiring the petitioner to report income on the percentage of completion method for 1990 was an abuse of discretion under Section 446(b).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Mar 1-Mar 31,
PY - 1995
DA - Mar 1-Mar 31, 1995
SP - 367
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 460
KW - Section 448
KW - Percentage of completion method
KW - Internal Revenue Code
KW - Financial reporting
KW - Construction companies
KW - Cash basis accounting
KW - 104 TC 367
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212106219?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Ansley-Sheppard-Burgess+Company%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-03-01&rft.volume=104&rft.issue=3&rft.spage=367&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Phillips Petroleum Company and Affiliated Subsidiaries, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212096490
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Mar 1-Mar 31,
PY - 1995
DA - Mar 1-Mar 31, 1995
SP - 256
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1995
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Chicago Metropolitan Ski Council, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212096451; 00524248
AB - In the Chicago Metro. Ski Council v. Commissioner case, the petitioner was a Section 501(c)(7) exempt social club that published a free magazine to promote skiing among members and nonmembers. The petitioner's advertising income from the magazine for TYE June 30, 1987 and 1988, was gross income includable in the computation of UBTI as defined in Section 512(a)(3)(A). The petitioner deducted all of the printing, travel, postage and supply expenses of the publication. The Commissioner allowed only 39.823% of the publication expenses corresponding to the fraction of the magazine linage taken up by advertising, arguing Reg. 1.512(a)-1(f), which says that allowing the deduction of editorial/content expenses as items directly connected with advertising activity did not apply to exempt social clubs because Section 512(a)(3) defined their UBTI. The Tax Court determined that the regulation applied to the petitioner, making all publication expenses deductible, since no language in the regulation made it inapplicable to Section 501(c)(7) social clubs.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Mar 1-Mar 31,
PY - 1995
DA - Mar 1-Mar 31, 1995
SP - 341
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Unrelated business income tax
KW - Tax exempt organizations
KW - Tax court decisions
KW - Section 512(a)(3)
KW - Section 501(c)(7)
KW - Internal Revenue Code
KW - Clubs
KW - 104 TC 341
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Glenn E. Miller and Sharon A. Miller, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212092641; 00524251
AB - In the Miller v. Commissioner case, the petitioners claimed tax credits on their 1983 income tax return for an investment through partnership A in master record leasing business X. On August 6, 1984, A filed a partnership return for 1983, and on July 8, 1987, the Commissioner mailed a notice of Final Partnership Administrative Adjustment (FPAA) to A. On November 27, 1987, 2 notice partners of A filed a petition for readjustment of the FPAA. On July 20, 1988, a District Court dismissed the petition without prejudice after a stipulation between the parties. The petitioners then paid the deficiencies with respect to the investment in X. On July 20, 1989, the Commissioner mailed a deficiency notice with additions to tax for 1980-1984 resulting from the petitioners' investment in X. The petitioners moved for summary judgment, claiming the notice was untimely under Section 6229(a). The Tax Court determined that the notice of deficiency was timely mailed and the petitioners' motion was to be denied, since under Section 6229(d), mailing of the FPAA suspended the running of the 3-year limitations period for assessment until one year after the District Court's order dismissing action became final.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Mar 1-Mar 31,
PY - 1995
DA - Mar 1-Mar 31, 1995
SP - 378
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Tax assessments
KW - Statutes of limitations
KW - Section 6229
KW - Partnerships
KW - Notices
KW - Internal Revenue Code
KW - 104 TC 378
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - General Signal Corporation and Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212092166
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Mar 1-Mar 31,
PY - 1995
DA - Mar 1-Mar 31, 1995
SP - 248
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212092166?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=General+Signal+Corporation+and+Subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-03-01&rft.volume=104&rft.issue=3&rft.spage=248&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1995
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Estate of Louise S. Monroe, Deceased, Robert J. Monroe, Provisional Administrator, and Estate of J. Edgar Monroe, Executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212092067; 00524249
AB - In the Estate of Monroe v. Commissioner case, the will of the petitioner estate's decedent wife, who died on April 28, 1989, made specific cash bequests to 31 individuals and left the remainder to her husband, who was named executor. The husband, upset by the tax consequences of the bequests, concluded that the disclaimers by legatees would decrease the federal estate taxes. The petitioner's accountants said the disclaimers would not prevent the husband's giving the legatees money, but nothing could be given in exchange for the valid disclaimers. The husband, aided by a nephew, persuaded the legatees to sign renunciations, then included the disclaimed amounts in the petitioner's Section 2056(a) marital deduction. He soon thereafter sent each legatee a check notated "gift" approximating the amount of renounced bequest. The Commissioner determined the disclaimers were invalid and disallowed the marital deduction in the amount of the renounced bequests.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Mar 1-Mar 31,
PY - 1995
DA - Mar 1-Mar 31, 1995
SP - 352
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 2056
KW - Marital deductions
KW - Internal Revenue Code
KW - Generation skipping tax
KW - Estate taxes
KW - Disclaimers
KW - 104 TC 352
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212092067?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Louise+S.+Monroe%2C+Deceased%2C+Robert+J.+Monroe%2C+Provisional+Administrator%2C+and+Estate+of+J.+Edgar+Monroe%2C+Executor%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-03-01&rft.volume=104&rft.issue=3&rft.spage=352&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Leila G. Newhall Unitrust, Wells Fargo Bank, Trustee, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212087575; 00524243
AB - In the Newhall Unitrust v. Commissioner case, the petitioner, a Section 664(d)(2) charitable remainder unitrust, was a shareholder of a publicly traded company. The petitioner received interests in 3 publicly traded limited partnerships to which the company's assets were transferred during liquidation. Section 512(c) required that partnership income of member organizations in the partnership had to be included in unrelated business taxable income (UBTI) if the conduct of the partnership business directly by the member would have resulted in UBTI. The Tax Court determined that the petitioner was a member of the limited partnership, since signing proxies in favor of the creation of limited partnerships was equivalent to applying to become a partner. The petitioner received Section 512(c) UBTI from the limited partnership. The Court held that, based on plain language and legislative history, Reg. 1.664-1(c) was a fair and reasonable interpretation of Section 664(c), and the petitioner was liable for tax on the entire net income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Mar 1-Mar 31,
PY - 1995
DA - Mar 1-Mar 31, 1995
SP - 236
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Unrelated business income tax
KW - Tax court decisions
KW - Section 664
KW - Section 512
KW - Internal Revenue Code
KW - Estate taxes
KW - Charitable remainder trusts
KW - 104 TC 236
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212087575?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Leila+G.+Newhall+Unitrust%2C+Wells+Fargo+Bank%2C+Trustee%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-03-01&rft.volume=104&rft.issue=3&rft.spage=236&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Robert Lee McWilliams, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212067041; 00524246
AB - In the McWilliams v. Commissioner case, the Commissioner's jeopardy assessment had been held unreasonable and ordered abated and the levy released in the McWilliams v. Commissioner case, 103 TC 416. The petitioner subsequently filed a motion for litigation and administrative costs for the jeopardy proceeding, pursuant to Section 7430, after the underlying deficiency issue had been tried but before it had been resolved. The Tax Court determined that the petitioner's motion was not premature notwithstanding that the tax liability had not yet been decided since the jeopardy assessment and levy issue had been decided on merits, and the decision on the related costs award apparently could not be appealed.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Mar 1-Mar 31,
PY - 1995
DA - Mar 1-Mar 31, 1995
SP - 320
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Tax assessments
KW - Section 7429
KW - Litigation
KW - Internal Revenue Code
KW - Deadlines
KW - Administrative expenses
KW - 104 TC 320
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Bradley C. Miller and Dianne M. Miller, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212067001; 00524247
AB - In the Miller v. Commissioner case, in their 1985 income tax return the petitioners attempted to make a Section 172(b)(3) election to forego the net operating loss carry back period. In their amended 1984 return, the petitioners sought to carry back only their AMT NOL. They subsequently contended that the attempted splitting of the NOLs rendered the election invalid. The Tax Court determined that, notwithstanding the petitioners' intention to split the NOLs, the election statement clearly manifested a Section 172(b)(3)(C) election to waive the carryback period for both types of NOL and the petitioners were bound for 1984 by election.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Mar 1-Mar 31,
PY - 1995
DA - Mar 1-Mar 31, 1995
SP - 330
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax elections
KW - Tax court decisions
KW - Section 172
KW - Net operating losses
KW - Internal Revenue Code
KW - Income taxes
KW - Carryback
KW - Alternative minimum tax
KW - 104 TC 330
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212067001?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Bradley+C.+Miller+and+Dianne+M.+Miller%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-03-01&rft.volume=104&rft.issue=3&rft.spage=330&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Isaac C. Hemmings and Mary Sue Hemmings, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212106356; 00518945
AB - In the Hemmings v. Commissioner case, the petitioners filed a refund suit in District Court for an overpayment of their 1984 tax, asserting that they were entitled to deductions that had not been claimed on their original income tax return and which related to commodity trading performed through a brokerage firm. The petitioners moved for summary judgment, contending that the doctrine of res judicata prevented further litigation of the 1984 taxable year. The Tax Court held that the prior refund suit does not bar subsequent determination and litigation of deficiency for the same taxable year. The petitioners' motion for partial summary judgment would be denied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Feb 1-Feb 28,
PY - 1995
DA - Feb 1-Feb 28, 1995
SP - 221
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax refunds
KW - Tax overpayment
KW - Tax deductions
KW - Tax court decisions
KW - Losses
KW - Income taxes
KW - 104 TC 221
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Von-Lusk, a California Limited Partnership, the Lusk Company, Tax Matters Partner, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212087848; 00518944
AB - In the Von-Lusk v. Commissioner case, although a partnership made no physical improvements on land, the partnership deducted as other expenses on its 1988-1990 information returns amounts paid for services of independent contractors, consultants, advertisers, insurers, market researchers, off-premise sales representatives, and other costs. The Tax Court determined that the petitioner was required to capitalize property taxes, direct costs, and its proper share of indirect costs of subject property. Independent contractor activities on behalf of the partnership went beyond managing or holding property, represented first steps in developing property, and constituted production activity for Section 263A purposes.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Feb 1-Feb 28,
PY - 1995
DA - Feb 1-Feb 28, 1995
SP - 207
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Real estate developments
KW - Partnerships
KW - Commercial real estate
KW - Capitalization
KW - Business expenses
KW - 104 TC 207
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Von-Lusk%2C+a+California+Limited+Partnership%2C+the+Lusk+Company%2C+Tax+Matters+Partner%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-02-01&rft.volume=104&rft.issue=2&rft.spage=207&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Paul R. Kitch, Jr., and Patricia D. Kitch, et al., Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212098104; 00531778
AB - In Kitch v. Commissioner (1995), the petitioners received $362,326 from their mother's estate. The mother's estate received this amount from her former husband's estate in satisfaction of alimony arrearages. The former husband's estate treated the mother's estate as a beneficiary. The mother's estate reported distributable net income (DNI) of $5,531 for its taxable year ended September 30, 1989. This amount of DNI was computed by including items distributed to it from the former husband's estate. The mother's estate issued a Schedule K-1, Beneficiary's Share of Income, Deductions, Credits, Etc., to each petitioner reporting his share of the $5,531 of DNI and the $1,334 capital loss. Each petitioner included his share of these items on his 1989 federal income tax return. the Tax Court held that the $362,326 received by the mother's estate constitutes income in respect of a decedent under IRC Section 691, which is alimony in character. The Court further held that each petitioner should include in his 1989 gross income the portion of the $362,326 that the mother's estate distributed to him. The petitioners may not deduct any of the capital loss sustained by the former husband's estate.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jan 1-Jan 31,
PY - 1995
DA - Jan 1-Jan 31, 1995
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Section 691
KW - Ordinary income
KW - Internal Revenue Code
KW - Income in respect of a decedent
KW - Alimony
KW - 104 TC 1
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Paul+R.+Kitch%2C+Jr.%2C+and+Patricia+D.+Kitch%2C+et+al.%2C+Petitioners+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-01-01&rft.volume=104&rft.issue=1&rft.spage=1&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Allen Leavell, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212098042; 00531781
AB - The petitioner, a professional basketball player, formed a personal service corporation. The petitioner agreed to furnish his services to his personal service corporation; the personal service corporation, in turn, executed an NBA Uniform Player Contract with the Rockets to furnish the petitioner's services. As a condition to executing the player contract, the Rockets required the petitioner to execute a written agreement with the Rockets wherein the petitioner personally agreed to perform the individual services called for by the terms and conditions of the player contract. The Tax Court held that the Rockets had the right to control the manner and means by which the petitioner's personal service were performed; accordingly, with respect to the petitioner's services as a player for the Rockets, the petitioner was an employee of the Rockets. It follows that the $204,333.35 paid by the Rockets to the petitioner's personal service corporation constitutes income allocable to the petitioner.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jan 1-Jan 31,
PY - 1995
DA - Jan 1-Jan 31, 1995
SP - 140
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Professional sports
KW - Personal service corporations
KW - Income taxes
KW - Athletes
KW - 104 TC 140
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Allen+Leavell%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-01-01&rft.volume=104&rft.issue=1&rft.spage=140&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - J.E. Seagram Corp., f.k.a. Seagold Vineyards Holding Corporation, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212092673
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jan 1-Jan 31,
PY - 1995
DA - Jan 1-Jan 31, 1995
SP - 75
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212092673?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=J.E.+Seagram+Corp.%2C+f.k.a.+Seagold+Vineyards+Holding+Corporation%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-01-01&rft.volume=104&rft.issue=1&rft.spage=75&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1995
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Old Harbor Native Corporation, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212087778; 00531782
AB - The petitioner is an Alaska native village corporation organized under the Alaska Native Claims Settlement Act (ANCSA). The petitioner incurred unreimbursed expenses while lobbying Congress to pass the necessary legislation in connection with a proposed exchange of its surface rights for subsurface rights under other government-owned land. The Tax Court determined that the petitioner's unreimbrused lobbying expenses were ordinary and necessary business expanses deductible from gross income under ANCSA, since Congress intended phrase "expenses incurred in connection with the selection or conveyance of lands" to be broadly interpreted to refer to any section within ANCSA in a light most favorable to Alaskan natives.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jan 1-Jan 31,
PY - 1995
DA - Jan 1-Jan 31, 1995
SP - 191
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Native Americans
KW - Lobbying
KW - Business expenses
KW - 104 TC 191
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Old+Harbor+Native+Corporation%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-01-01&rft.volume=104&rft.issue=1&rft.spage=191&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Brown Group, Inc. and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212087699
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jan 1-Jan 31,
PY - 1995
DA - Jan 1-Jan 31, 1995
SP - 105
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212087699?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Brown+Group%2C+Inc.+and+Subsidiaries%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-01-01&rft.volume=104&rft.issue=1&rft.spage=105&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1995
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Philip Morris Incorporated, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212067149; 00531783
AB - In Philip Morris Inc. v. Commissioner (1995), the petitioner borrowed in foreign currencies, which it converted into US dollars, and later repaid the borrowings in the same foreign currency that it had purchased with US dollars. The petitioner reported its gain, represented by the difference in US dollars between the value of the foreign currencies at the time of the borrowings and the US dollar cost of the currencies used for repayment, as income from the discharge of indebtedness and elected to exclude such income from gross income under IRC Section 108 and reduce the basis in its assets under Section 1017. The Tax Court held that the petitioner's gain does not constitute income by reason of the discharge of indebtedness eligible for exclusion from gross income under Section 108, since there was no cancellation or forgiveness of debt, and the petitioner was not entitled to exclude its currency exchange gain under Section 108 nor reduce the basis of its assets under Section 1017.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jan 1-Jan 31,
PY - 1995
DA - Jan 1-Jan 31, 1995
SP - 61
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Tax basis
KW - Section 108
KW - Section 1017
KW - Realized gains & losses
KW - Ordinary income
KW - Internal Revenue Code
KW - Exclusion
KW - Debt cancellation
KW - Currency transactions
KW - 104 TC 61
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212067149?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Philip+Morris+Incorporated%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-01-01&rft.volume=104&rft.issue=1&rft.spage=61&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Name - Philip Morris Cos Inc
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1995
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Norfolk Southern Corporation and Affiliated Companies, Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212067119
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1995///Jan 1-Jan 31,
PY - 1995
DA - Jan 1-Jan 31, 1995
SP - 13
CY - Washington
PB - Superintendent of Documents
VL - 104
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212067119?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Norfolk+Southern+Corporation+and+Affiliated+Companies%2C+Petitioners+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1995-01-01&rft.volume=104&rft.issue=1&rft.spage=13&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1995
N1 - Last updated - 2014-06-28
ER -
TY - RPRT
T1 - Global competitiveness of U.S. environmental technology industries: Municipal and industrial water and wastewater
AN - 16766945; 3736514
AB - This report of the U.S. International Trade Commission analyzes the competitiveness of U.S. industries producing environmental goods and services, in part by comparing the export promotion and technical assistance policies of the United States in the environmental technology field with those of its principal competitors. In this study focusing on water and wastewater treatment, the goods used were grouped into four categories: process equipment, delivery equipment, instruments, and chemicals. Services are divided into two groups: engineering and construction, and environmental testing. The report notes that there is excess capacity in the U.S. water and wastewater market, where environmental regulations are strict and technology is sophisticated. There is therefore new emphasis on export markets as an outlet for equipment and services, and as a means to assist environmental protection activities in other countries.
JF - U.S. ITC, WASHINGTON, DC (USA). 1995.
Y1 - 1995
PY - 1995
DA - 1995
PB - U.S. ITC, WASHINGTON, DC (USA)
KW - trade
KW - federal policies
KW - government regulations
KW - regulations
KW - Water Resources Abstracts; Pollution Abstracts
KW - PUB. 2867
KW - technology
KW - wastewater treatment
KW - environmental protection
KW - water treatment
KW - P 9000:ENVIRONMENTAL ACTION
KW - SW 3040:Wastewater treatment processes
KW - SW 3060:Water treatment and distribution
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/16766945?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/Pollution+Abstracts&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=report&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1995-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=Global+competitiveness+of+U.S.+environmental+technology+industries%3A+Municipal+and+industrial+water+and+wastewater&rft.title=Global+competitiveness+of+U.S.+environmental+technology+industries%3A+Municipal+and+industrial+water+and+wastewater&rft.issn=&rft_id=info:doi/
LA - English
DB - ProQuest Environmental Science Collection
N1 - Date revised - 2006-11-01
N1 - Last updated - 2011-12-13
ER -
TY - JOUR
T1 - Jon J. Edelman, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212105137; 00509905
AB - In the Edelman versus Commissioner case, the petitioner was convicted on 31 counts of federal income tax fraud in violation of Section 7206(1) and (2). On September 23, 1993, the petitioner escaped from prison. On April 7, 1994, the Commissioner filed motions to dismiss on the grounds that the petitioner remained a fugitive. The Tax Court determined that rational basis existed for disentitling the fugitive petitioner from using the court's limited resources to dispute the Commissioner's determinations, since the Tax Court proceedings and the petitioner's tax fraud conviction arose from the same transactions.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Dec 1-Dec 31,
PY - 1994
DA - Dec 1-Dec 31, 1994
SP - 705
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax evasion
KW - Tax court decisions
KW - Section 7206
KW - Internal Revenue Code
KW - Fraud
KW - Convictions
KW - 103 TC 705
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212105137?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Jon+J.+Edelman%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-12-01&rft.volume=103&rft.issue=6&rft.spage=705&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - F. Howard Hitchins and Esther E. Hitchins, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212091460; 00509906
AB - In the Hitchins versus Commissioner case, the petitioner, founder, and president of a corporation received a promissory note in return for $34,000 loan to the corporation to develop a database for a soon-to-be-formed corporation, which was an S corporation 50% owned by the petitioner. The petitioner deducted the S corporation's losses on the 1986-1988 income tax returns and included $34,000 in basis in the S corporation stock in applying the Section 1366(d) basis limitation on loss deduction. The Tax Court determined that the petitioner's $34,000 loan to the corporation could not be included under Section 1366(d)(1)(B) in basis in the S corporation stock, inasmuch as the S corporation's assumption of the corporation's liability did not represent outlay from the petitioner directly to the S corporation.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Dec 1-Dec 31,
PY - 1994
DA - Dec 1-Dec 31, 1994
SP - 711
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Section 1366(d)
KW - S corporations
KW - Internal Revenue Code
KW - Debt
KW - Basis
KW - 103 TC 711
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212091460?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=F.+Howard+Hitchins+and+Esther+E.+Hitchins%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-12-01&rft.volume=103&rft.issue=6&rft.spage=711&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Buckeye Countrymark, Inc., successor to Fayette Landmark, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212105205; 00509892
AB - In the Buckeye Countrymark Inc. v. Commissioner case, the petitioner was a nonexempt farmers' marketing and purchasing cooperative taxable under subchapter T. The petitioner deducted a loss realized in 1980 as a net operating loss carryback under Section 172(b) on an amended tax return for fiscal year ending August 31, 1977. The Commissioner determined that the loss could not be carried back because the petitioner was a Section 277 membership organization operated primarily to furnish services or goods to its members. The Tax Court determined that the petitioner was not subject to Section 277, since statutory analysis revealed that the provisions of Section 277 conflicted with subchapter T, and application of Section 277 to nonexempt cooperatives would lead to absurd or futile results.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Nov 1-Nov 30,
PY - 1994
DA - Nov 1-Nov 30, 1994
SP - 547
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 277
KW - Net operating losses
KW - Internal Revenue Code
KW - Cooperatives
KW - Carryback
KW - 103 TC 547
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212105205?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Buckeye+Countrymark%2C+Inc.%2C+successor+to+Fayette+Landmark%2C+Inc.%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-11-01&rft.volume=103&rft.issue=5&rft.spage=547&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Fiore Agnello, deceased, John Agnello, executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212105177; 00509894
AB - In the Estate of Agnello v. Commissioner case, the petitioner, the estate of the husband who died on January 23, 1988, settled the widow's New Jersey statutory elective share claim to 1/3 of the husband's augmented estate with payments that reflected postdeath appreciation in the value of the estate assets. The husband's estate and the widow had stipulated that a lawsuit settlement included amounts attributable to the postdeath augmented value of the estate on the distribution date. The petitioner claimed a Section 2056 marital deduction on its estate tax return without electing to value the assets as of an alternate valuation date. The Commissioner disallowed the portion of the marital deduction attributable to postdeath increases in the value of the estate assets. The Tax Court determined that the marital deduction was limited by Section 2031 to the taxable value included in the husband's gross estate, measured as of the date of his death, and postdeath appreciation in the estate's assets was not includable in the measure of the marital deduction.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Nov 1-Nov 30,
PY - 1994
DA - Nov 1-Nov 30, 1994
SP - 605
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Valuation
KW - Tax court decisions
KW - Section 2031
KW - Marital deductions
KW - Internal Revenue Code
KW - Estate taxes
KW - Estate assets
KW - 103 TC 605
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Fiore+Agnello%2C+deceased%2C+John+Agnello%2C+executor%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-11-01&rft.volume=103&rft.issue=5&rft.spage=605&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Tate & Lyle, Inc. and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091633; 00509897
AB - In the Tate & Lyle, Inc. & Subsidiaries v. Commissioner case, in 1985-1987 the petitioner was an affiliated group of corporations filing consolidated income tax returns. Group members X and Y were US corporations that had received interest-bearing loans from Z, a UK corporation with no permanent establishment or trade or business in the US. All 3 were members of the same controlled group of corporations for Section 267(f) purposes. For financial reporting purposes, Z accrued interest received from X and Y, which was exempt from US taxation under the US-UK tax treaty and not includable in Z's gross income for US tax purposes. X and Y accrued interest payable to Z, and the petitioner deducted it on its consolidated return in the same year, although X and Y actually paid Z in the year following the accrual. The Tax Court determined, under the matching principle of Section 267(a)(2), that deductions for amounts payable to related persons are required to be deferred until the amount is includable in the recipient's income.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Nov 1-Nov 30,
PY - 1994
DA - Nov 1-Nov 30, 1994
SP - 656
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax treaties
KW - Tax exemptions
KW - Tax court decisions
KW - Section 267
KW - Parent companies
KW - Multinational corporations
KW - Internal Revenue Code
KW - Interest costs
KW - Accrued liabilities
KW - 103 TC 656
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212091633?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - National Life Insurance Company and Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091513; 00509895
AB - In the National Life Insurance Co. & Subsidiaries v. Commissioner case, the petitioner, a mutual life insurance company, annually set aside a reserve for policyholder dividends to reflect the estimated liability to pay policyholder dividends in the following year. The petitioner computed the policyholder dividends deduction under the former Section 811(b) as the amount of policyholder dividends paid, plus yearend reserve minus yearend reserve from the preceding year. The Commissioner reduced the petitioner's policyholder dividends deduction by the amount of previously deducted 1983 unconditional liability. The Tax Court determined that: 1. the transitional rule did not relieve the petitioner from applying the new accrual principles as of January 1, 1984, and 2. the petitioner's 1984 policyholder dividends deduction was required to be reduced by the portion of 1983 yearend policyholder dividends reserve that satisfied the 1983 accrual standards.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Nov 1-Nov 30,
PY - 1994
DA - Nov 1-Nov 30, 1994
SP - 615
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Section 811
KW - Internal Revenue Code
KW - Insurance companies
KW - Dividends
KW - 103 TC 615
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212091513?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=National+Life+Insurance+Company+and+Subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-11-01&rft.volume=103&rft.issue=5&rft.spage=615&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Richard A. Childs, et al., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212086540; 00509896
AB - In the Childs v. Commissioner case, the petitioner attorneys received structured settlements in payment of attorney's fees in 2 personal injury cases. Under the settlement agreements, the petitioners were beneficiaries of annuities purchased by insurance companies that retained ownership of the policies and maintained the right to change beneficiaries without the petitioners' consent, and the parties to the settlements stipulated that the petitioners' rights were no greater than general creditors'. The Tax Court determined that the petitioners were not required to include in 1986-1987 income the fair market values of rights to receive payments under the settlement agreements, since promises to pay under the structured settlements were neither funded nor secured and did not constitute property for Section 83 purposes.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Nov 1-Nov 30,
PY - 1994
DA - Nov 1-Nov 30, 1994
SP - 634
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Settlements & damages
KW - Legal fees
KW - Attorneys
KW - 103 TC 634
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212086540?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Richard+A.+Childs%2C+et+al.%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-11-01&rft.volume=103&rft.issue=5&rft.spage=634&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Walgreen Co. & subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212066044; 00509893
AB - In the Walgreen Co. & Subsidiaries v. Commissioner case, in TYE August 31, 1983 and 1984, the petitioner corporation claimed depreciation deductions under Sections 167 and 168 for Section 1250 real property leasehold improvements placed in service in its retail drugstores and restaurants. The petitioner calculated its depreciation deductions assuming that leasehold improvements were classified in ADR class 57.0 and claimed a 7-year useful life for improvements placed in service before January 1, 1981, and a 10-year useful life for those placed in service on or after January 1, 1981. The Tax Court determined that Section 1250 leasehold improvements had no ADR class life, and consequently were designated 15-year real property under Section 168(c)(2)(D).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Nov 1-Nov 30,
PY - 1994
DA - Nov 1-Nov 30, 1994
SP - 582
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Section 168
KW - Section 1250
KW - Real estate
KW - Leasehold
KW - Internal Revenue Code
KW - Depreciation methods
KW - 103 TC 582
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Robert B. Galloway, deceased, Christine Armijo, executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212065975; 00509898
AB - In the Estate of Galloway v. Commissioner case, the petitioner estate's decedent died on February 2, 1992, but no proceeding for administration of the estate was commenced or was necessary under state law. The executrix named in the will as 25% beneficiary of the decedent's estate filed a petition contesting the Commissioner's notice of deficiency in the decedent's and the surviving spouse's 1990 income tax. The Commissioner conceded the deficiency but moved for dismissal for lack of jurisdiction on the grounds that a timely petition was not filed by the fiduciary or personal representative having either capacity to engage in litigation under state law or joinder of all 4 beneficiaries under the will. The Tax Court determined that, under a state law simplifying estate administration procedures when formal probate was unnecessary, the executrix could be appointed special administrator to conduct litigation and that under Rule 60(c), the executrix was the proper party to conduct litigation for the sole purpose of instant action.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Nov 1-Nov 30,
PY - 1994
DA - Nov 1-Nov 30, 1994
SP - 700
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Trusts
KW - Tax court decisions
KW - Estate administration
KW - Beneficiaries
KW - 103 TC 700
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212065975?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Robert+B.+Galloway%2C+deceased%2C+Christine+Armijo%2C+executor%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-11-01&rft.volume=103&rft.issue=5&rft.spage=700&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - William LeFever, qualified heir-transferee of the assets of the estate of Blanche Knollenberg, and Betty Lou LeFever, qualified heir-transferee of the assets of the estate of Blanche Knollenberg, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212086629; 00501334
AB - In the LeFever versus Commissioner case, the petitioners, heirs and transferees, received parcels of farmland from the estate of the decedent who died on July 24, 1983. The petitioners executed agreements required under Section 2032A, asserting, inter alia, that the land was real property qualified for special use valuation at the time of the decedent's death. In 1990, the petitioners notified the Commissioner that the property was being cash rented, which was cessation of the qualified use. The Commissioner issued notices of deficiency in additional estate tax on July 22, 1992. The Tax Court determined that, under the doctrine of "duty of consistency," the petitioners were estopped to deny that the property was qualified real property or to assert that the election was invalid. Therefore, the petitioners were liable for additional estate tax.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Oct 1-Oct 31,
PY - 1994
DA - Oct 1-Oct 31, 1994
SP - 525
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Valuation
KW - Tax court decisions
KW - Statutes of limitations
KW - Section 2032A
KW - Land use
KW - Internal Revenue Code
KW - Farming
KW - Estoppel
KW - Estate taxes
KW - 103 TC 525
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212086629?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=William+LeFever%2C+qualified+heir-transferee+of+the+assets+of+the+estate+of+Blanche+Knollenberg%2C+and+Betty+Lou+LeFever%2C+qualified+heir-transferee+of+the+assets+of+the+estate+of+Blanche+Knollenberg%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-10-01&rft.volume=103&rft.issue=4&rft.spage=525&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - John E. Bertoli and Frances Bertoli, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212086553; 00501332
AB - In the Bertoli versus Commissioner case, a state trial court had found that the petitioner's brother had transferred personal and corporate assets to a partnership to defraud creditors and shareholders and that the petitioner had no intention of honoring transferred debt. The Commissioner moved for partial summary judgment under Rule 121, asserting collateral estoppel on 5 state trial court findings. The Tax Court determined that the focus of prior litigation in the state and federal courts on the fraudulent actions of the brother did not preclude the application of collateral estoppel, which focuses on the identity of issues, not of legal proceedings. The court applied the standards of the Peck versus Commissioner case to the Commissioner's 5 specific requests.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Oct 1-Oct 31,
PY - 1994
DA - Oct 1-Oct 31, 1994
SP - 501
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Litigation
KW - Fraud
KW - Estoppel
KW - Creditors
KW - 103 TC 501
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212086553?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=John+E.+Bertoli+and+Frances+Bertoli%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-10-01&rft.volume=103&rft.issue=4&rft.spage=501&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Paul Mitchell, deceased, Patrick T. Fujieki, executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212066230; 00501333
AB - In the Estate of Mitchell versus Commissioner case, the executor mailed the estate tax return in an enveloped postmarked July 20, 1990, and the IRS received the return July 23, 1990. The IRS mailed a deficiency notice on July 21, 1993. The petitioner contended that the postmark date was the date of filing for purposes of Section 7502 and a 3-year limitation on assessments under Section 6501. Consequently, the deficiency notice was untimely mailed. The Commissioner contended that the delivery date was the date of filing under Section 7503. The Tax Court determined that the date of filing was the delivery date. Section 7502 was inapplicable unless the return was untimely filed, and the deficiency notice was timely mailed.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Oct 1-Oct 31,
PY - 1994
DA - Oct 1-Oct 31, 1994
SP - 520
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax returns
KW - Tax court decisions
KW - Statutes of limitations
KW - Section 7502
KW - Section 6501
KW - Internal Revenue Code
KW - Estate taxes
KW - Deadlines
KW - 103 TC 520
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Paul+Mitchell%2C+deceased%2C+Patrick+T.+Fujieki%2C+executor%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-10-01&rft.volume=103&rft.issue=4&rft.spage=520&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - City of New York, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212066130; 00501331
AB - In the City of New York versus Commissioner case, a New York State municipal corporation proposed to issue $100 million worth of general obligation bonds, of which $15 million would be used to finance advances to nongovernmental borrowers for rehabilitation of low-income housing units. The Tax Court determined that the petitioner could not use time value of money principles to bifurcate advances into the loan portion and the grant portion before applying the Section 141(c) private loan financing test. The Court also held that the principal amount of proposed loan advances exceeded the 5% private loan financing test threshold of Section 141(c), and the proposed bonds would have constituted private activity bonds and interest thereon would not have been tax exempt under Section 103(a).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Oct 1-Oct 31,
PY - 1994
DA - Oct 1-Oct 31, 1994
SP - 481
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax exempt securities
KW - Tax court decisions
KW - Section 141
KW - Section 103
KW - Municipal bonds
KW - Internal Revenue Code
KW - Interest
KW - 103 TC 481
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212066130?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=City+of+New+York%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-10-01&rft.volume=103&rft.issue=4&rft.spage=481&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - The Perkin-Elmer Corporation and Subsidiaries, petitioner, v. Commissioner of Internal Revenue, respondent
AN - 212097262; 00498919
AB - In the Perkin-Elmer Corp. and Subsidiaries v. Commissioner case, the petitioner corporation X filed consolidated income tax returns with its subsidiaries in 1978-1981, except for foreign subsidiaries Y and Z, which had direct R&D expenses averaging about 6% of sales during 1978-1981. X corporation did not follow the sales method allocation scheme for R&D under Reg. 1.861-8(e)(3)(ii), contending the regulation was invalid because the sales method's allocation of X's R&D expenses to foreign subsidiaries failed to account for the foreign subsidiaries' own R&D expenses. The Tax Court held for the respondents.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Sep 1-Sep 30,
PY - 1994
DA - Sep 1-Sep 30, 1994
SP - 464
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax regulations
KW - Tax court decisions
KW - Reg. 1.861-8(e)(3)(ii)
KW - R&D
KW - Foreign tax credits
KW - Business expenses
KW - 103 TC 464
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=The+Perkin-Elmer+Corporation+and+Subsidiaries%2C+petitioner%2C+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-09-01&rft.volume=103&rft.issue=3&rft.spage=464&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Margaret A. Lawinger, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097205; 00498916
AB - In the Margaret A. Lawinger v. Commissioner case, the Tax Court determined that less than the required 50% of the petitioner's aggregate gross receipts for 1986-1988 was attributable to the trade or business of farming within the meaning of Section 108(g)(2)(B), since neither the Farmland Preservation Act credits nor the 1987 gross farm rental income could be included in gross receipts attributable to her trade or business of farming.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Sep 1-Sep 30,
PY - 1994
DA - Sep 1-Sep 30, 1994
SP - 428
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Rentals
KW - Farming
KW - Debt cancellation
KW - 103 TC 428
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Donald R. Digby and Lydia Digby, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212097154; 00498917
AB - In the Donald R. Digby and Lydia Digby v. Commissioner case, the Tax Court determined, for Section 7605(b) purposes, that a second examination of the petitioners' 1987 tax year was not unnecessary since the basis issue was the continuing issue affecting the petitioners' 1987-1988 taxable years. The Commissioner was not required to notify the petitioners in writing of the second inspection of the same records, since there was no second inspection of the petitioners' books of account, only of third-party records.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Sep 1-Sep 30,
PY - 1994
DA - Sep 1-Sep 30, 1994
SP - 441
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Tax audits
KW - Section 7605(b)
KW - Internal Revenue Code
KW - Income tax returns
KW - 103 TC 441
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097154?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Atlas Duncan Williams, deceased, Carolyn S. Williams, executrix, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091728; 00498918
AB - In the Estate of Atlas Duncan Williams, deceased, Carolyn S. Williams, executrix v. Commissioner case, the husband died and the wife elected, against her husband's will provisions, to take one-third of his net estate under State elective share statute. The Tax Court determined that under State law, the wife's elective share was required to be reduced by a pro rata portion of her husband's secured debts in calculating the petitioner's Section 2056(a) maximum allowable marital deduction.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Sep 1-Sep 30,
PY - 1994
DA - Sep 1-Sep 30, 1994
SP - 451
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 2056(a)
KW - Marital deductions
KW - Internal Revenue Code
KW - Estate taxes
KW - 103 TC 451
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - William H. Murphy, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212105344; 00498891
AB - In the William H. Murphy v. Commissioner case, a husband and wife sold their principal residence and deferred recognition of gain on their joint income tax return in 1988. They separated in 1989 and divorced in 1991. The husband purchased a separate residence in 1990 and filed an amended joint return for 1988 on which he recognized additional income representing the excess of his one-half share of the 1988 sale proceeds over the cost of his new residence. His wife did not sign the amended joint return and did not purchase a replacement residence within the 2-year period of Section 1034(a). The Tax Court determined that: 1. The husband correctly computed his gain under Rev. Rul. 74-250, which treated each spouse as owner of one-half of the residence and attributed one-half of the sale proceeds to each. 2. The husband was jointly and severally liable under Section 6013(d)(3) for a deficiency attributable to the wife's one-half of the gain. 3. The husband was liable for negligence and substantial understatement additions to tax under Sections 6653 and 6661.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Aug 1-Aug 31,
PY - 1994
DA - Aug 1-Aug 31, 1994
SP - 111
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 6653
KW - Section 6013(d)(3)
KW - Sale or exchange of residence
KW - Revenue procedures & rulings
KW - Rev. Rul. 74-250
KW - Internal Revenue Code
KW - Income taxes
KW - Gain recognition
KW - Divorce
KW - Consolidated tax returns
KW - 103 TC 111
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Pauline Brown Gillespie, deceased, James Paul Gillespie, executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212105271; 00498903
AB - In the Estate of Pauline Brown Gillespie, deceased, James Paul Gillespie, executor v. Commissioner case, the petitioner's estate protested to the Appeals Office concerning an estate tax adjustment proposed in the Commissioner's 30-day letter. The parties settled without the Commissioner issuing a Section 6212 notice of deficiency or a notice of decision of the Appeals Office. The estate petitioned for an award of administrative costs. The Tax Court determined that the 30-day letter was not a notice of deficiency for Section 7430(c)(2) purposes and the petitioner consequently was not entitled to an award of administrative costs incurred after the date of "notice of deficiency."
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Aug 1-Aug 31,
PY - 1994
DA - Aug 1-Aug 31, 1994
SP - 395
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Settlements & damages
KW - Notices
KW - Estate taxes
KW - Adjustments
KW - 103 TC 395
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Pauline+Brown+Gillespie%2C+deceased%2C+James+Paul+Gillespie%2C+executor%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-08-01&rft.volume=103&rft.issue=2&rft.spage=395&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Robert Lee McWilliams, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097331; 00498905
AB - In the Robert Lee McWilliams v. Commissioner case, the Commissioner mailed a notice dated July 8, 1994, informing the petitioner in a pending Tax Court case that he was the subject of a jeopardy assessment and levy under Section 6861. The Tax Court determined that the jeopardy assessment had to be abated and the levy released because the Commissioner had not proven the assessment was reasonable under the circumstances, since none of the 3 conditions of Reg. 1.6851-1(a)(1) were satisfied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Aug 1-Aug 31,
PY - 1994
DA - Aug 1-Aug 31, 1994
SP - 416
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Tax assessments
KW - Notices
KW - 103 TC 416
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097331?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Richard L. Simon and Fiona Simon, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212095468; 00498898
AB - In the Richard L. Simon and Fiona Simon v. Commissioner case, the petitioners purchased 2 19th-century Tourte violin bows for regular use in their full-time professions as violinists. For 1989 they claimed depreciation deductions for the bows under Section 168 accelerated cost recovery system provisions for 5-year property. The Commissioner disallowed the deductions, arguing that the bows had indeterminable useful lives since, even apart from their capacity to be used to play music, they were over-100-year-old works of art of increasing value in the independent collectibles market. The Tax Court determined that the petitioners could deduct depreciation on the bows as recovery property, since the bows were tangible personal property, placed in service after 1980, used in a trade or business and of a character subject to depreciation allowance.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Aug 1-Aug 31,
PY - 1994
DA - Aug 1-Aug 31, 1994
SP - 247
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Music industry
KW - Depreciable assets
KW - Cost recovery
KW - Art
KW - 103 TC 247
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Francis Levien and Janice Levien, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212095401; 00498892
AB - In the Francis Levien and Janice Levien v. Commissioner case, the petitioners deducted losses on their 1983-1984 income tax returns for computer equipment that they purchased, primarily with long-term promissory notes, from a middle party and leased back to the original conveyor in transactions structured such that payments among parties exactly offset each other. The Tax Court held that: 1. The ultimate test of whether taxpayers are at risk under Section 465(b)(4) is whether realistic possibility of economic loss existed. 2. On the facts presented, petitioners did not establish any possibility of economic loss. 3. The petitioners were liable for Section 6621(c) increased interest for substantial underpayments attributable to tax-motivated transactions.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Aug 1-Aug 31,
PY - 1994
DA - Aug 1-Aug 31, 1994
SP - 120
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Section 6621(c)
KW - Section 465(b)(4)
KW - Losses
KW - Leasebacks
KW - Internal Revenue Code
KW - Income tax returns
KW - Computer peripherals
KW - At risk limitations
KW - 103 TC 120
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - CSI Hydrostatic Testers, Inc., and Subsidiaries, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212095332; 00498904
AB - In the CSI Hydrostatic Testers, Inc., and Subsidiaries v. Commissioner case, in 1987 the petitioners were an affiliated group of corporations that filed a consolidated tax return. Corporation X, a subsidiary of Y, declared bankruptcy and was discharged from debt remaining after X's assets were liquidated. Pursuant to Section 108(a), X did not include cancellation of debt in its taxable income. However, X did include the cancellation of debt in its Section 312(l) earnings and profits. Pursuant to Reg. 1.1502-32, Y made a positive adjustment to its investment basis in X stock because of an increase in X's earnings and profits due to X's including the cancellation. The Tax Court determined that X's cancellation of debt was to be included in X's earnings and profits for purposes of computing Y's excess loss account under Reg. 1.1502-19, and the Commissioner's alternative position was unsupported by the Code or consolidated return regulations and was without merit.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Aug 1-Aug 31,
PY - 1994
DA - Aug 1-Aug 31, 1994
SP - 398
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Subsidiaries
KW - Insolvency
KW - Debt cancellation
KW - Corporate income tax
KW - Consolidated tax returns
KW - 103 TC 398
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Michael D. and Barbara L. Weber, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212091860; 00498902
AB - In the Michael D. and Barbara L. Weber v. Commissioner case, the petitioner, an ordained United Methodist minister, claimed that he was self-employed and reported all income and expenses attributable to his ministry on Schedule C of his income tax return. The Tax Court determined that the petitioner was an employee, since he was subject to significant control by the North Carolina Annual Conference of the Methodist Church. The petitioner's business expenses constituted itemized deductions subject to the 2% floor under Section 67.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Aug 1-Aug 31,
PY - 1994
DA - Aug 1-Aug 31, 1994
SP - 378
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Self employment
KW - Section 67
KW - Religious organizations
KW - Internal Revenue Code
KW - Income tax returns
KW - Business expenses
KW - 103 TC 378
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212091860?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Michael+D.+and+Barbara+L.+Weber%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-08-01&rft.volume=103&rft.issue=2&rft.spage=378&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Brian P. Liddle and Brenda H. Liddle, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212091795; 00498899
AB - In the Brian P. Liddle and Brenda H. Liddle v. Commissioner case, in 1984, the petitioner purchased a 17th-century Ruggeri bass viol for use as his primary instrument in his full-time profession as musician. For 1987, the petitioner claimed a depreciation deduction for the viol under Section 168 accelerated cost recovery system provisions for 5-year property. The Commissioner disallowed the deduction, arguing that the viol would appreciate further in value as a work of art for which determination of a useful life was impossible. The Tax Court determined that the petitioner could deduct depreciation on the viol as recovery property, since it met the four-prong test set out in Simon v. Commissioner, being tangible personal property, placed in service after 1980, used in a trade or business and of a character subject to depreciation allowance.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Aug 1-Aug 31,
PY - 1994
DA - Aug 1-Aug 31, 1994
SP - 285
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Music industry
KW - Depreciable assets
KW - Cost recovery
KW - Art
KW - 103 TC 285
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Fort Howard Corporation and Subsidiaries, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212090985; 00498901
AB - In the Fort Howard Corp. and Subsidiaries v. Commissioner case, in 1988 the petitioner incurred costs obtaining debt financing to complete a leveraged buyout (LBO) by senior management, the largest shareholder and some outside investors in its stock. For the LBO, a financial advisory group charged $40 million, which was 1% of the transaction amount. The petitioner treated the temporary and permanent debt and loan financing costs as capital expenses and deducted part of the capitalized amount as costs of debt amortized in 1988. The Tax Court determined, for Section 162(k)(1) purposes, that the petitioner's LBO and related financing costs were incurred in connection with the redemption, which precluded the petitioner's deducting or amortizing costs and fees, other than interest, paid to obtain debt capital used in the LBO.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Aug 1-Aug 31,
PY - 1994
DA - Aug 1-Aug 31, 1994
SP - 345
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Stock redemptions
KW - Section 162(k)
KW - Leveraged buyouts
KW - Internal Revenue Code
KW - Debt financing
KW - Capital expenditures
KW - 103 TC 345
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Florida Hospital Trust Fund, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212090899; 00498893
AB - In the Florida Hospital Trust Fund, et al. v. Commissioner case, 3 petitioners, medical risk management trust funds and a group self-insurer fund established under Florida law, were used by member qualifying hospitals to pool their resources on a group basis to insure against hospital professional liability and workers' compensation. The Commissioner determined that the petitioners were not cooperative hospital service organizations as described in Section 501(e) because they did not purchase insurance on a group basis under Section 501(e)(1)(A) and that, because a substantial part of the petitioners' activities consisted of providing commercial type insurance, Section 501(m) precluded qualification as exempt organizations under Section 501(c)(3). The petitioners sought a declaratory judgment under Section 7428(a) that they were exempt cooperative hospital service organizations under Section 501(e). The Tax Court determined that the petitioners were not purchasing insurance on a group basis but had assumed the role of insurers through employment of actuaries, risk managers, underwriters, accountants and other insurance consultants.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Aug 1-Aug 31,
PY - 1994
DA - Aug 1-Aug 31, 1994
SP - 140
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Workers compensation
KW - Tax exempt organizations
KW - Tax court decisions
KW - Section 501
KW - Professional liability insurance
KW - Internal Revenue Code
KW - Hospitals
KW - Group insurance
KW - Cooperatives
KW - 103 TC 140
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Amorient, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212090835; 00498894
AB - In the Amorient Inc. v. Commissioner case, corporation X acquired Y, automatically terminating Y's Section 1371 S corporation status on August 31, 1982. On a consolidated return for the period ending February 28, 1983, X disclosed a net operating loss (NOL) partly attributable to Y's short period of September 1, 1982, through February 28, 1983. The Tax Court determined that, under Reg. 1.1502-79(a)(1)(i), the portion of the NOL attributable to Y could not be carried back to X's consolidated period ending February 29, 1980, when Y was not a member of the consolidated group, since Y's portion of NOL could be carried back to Y's separate year and kept in suspense until the year when Y, as a C corporation, could use it.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Aug 1-Aug 31,
PY - 1994
DA - Aug 1-Aug 31, 1994
SP - 161
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Net operating losses
KW - Consolidated tax returns
KW - Consolidated groups
KW - Carryback
KW - 103 TC 161
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Leonard R. Rubin and Rosalie S. Rubin, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212086771; 00498896
AB - In the Leonard R. Rubin and Rosalie S. Rubin v. Commissioner case, for the period ending June 30, 1988, the petitioners' S corporation X claimed a $56,773 deduction for contributions to a defined benefit plan trust on Form 1120S income tax return, which was filed on September 15, 1988. The petitioners deducted the resulting pass-through corporate loss on their 1988 individual income tax return. On April 15, 1989, X filed Form 5500-R, Registration Statement of Employee Benefit Plan, for the period ending June 30, 1988, signed by the petitioners as officers of X with attached Schedule B certified by an enrolled actuary. The Tax Court held that the corporation's reliance on uncertified, preliminary information supplied in the actuaries' letter stating the corporation's minimum deductible contribution was $56,773 failed to satisfy Sections 412(c)(3) and 6059. The corporation also was not entitled to file an amended Schedule B containing revised actuarial assumptions for the 1988 plan year.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Aug 1-Aug 31,
PY - 1994
DA - Aug 1-Aug 31, 1994
SP - 200
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Trusts
KW - Tax returns
KW - Tax deductions
KW - Tax court decisions
KW - S corporations
KW - Pension plans
KW - Employer contributions
KW - Actuarial assumptions
KW - 103 TC 200
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - General Signal Corporation and Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212086704; 00498897
AB - In the General Signal Corp. and Subsidiaries v. Commissioner case, for 1986-1987, the petitioner, the common parent of an affiliated group of corporations filing consolidated income tax returns, claimed tax deductions under Sections 419 and 419A for contributions to a tax exempt Section 501(c)(9) welfare benefit trust established in 1985. The petitioner deducted year-end prefunding contributions to the trust based on the following year's estimated cash disbursements. The Commissioner contended that the petitioner's contributions exceeded the Section 419A(b) account limit in respect of incurred but unpaid medical insurance benefits under Section 419A(c)(2). The Tax Court determined that the petitioner was not automatically entitled by Section 419A(c)(5)(B) "safe harbor limits" to claim 35% of its prior year's qualified direct costs as an amount of incurred but unpaid medical claims, and that the petitioner failed to demonstrate reasonableness of its estimate that such claims equaled 35% of its qualified direct cost.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Aug 1-Aug 31,
PY - 1994
DA - Aug 1-Aug 31, 1994
SP - 216
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Trusts
KW - Tax deductions
KW - Tax court decisions
KW - Section 419A
KW - Internal Revenue Code
KW - Employer contributions
KW - Consolidated tax returns
KW - Affiliates
KW - 103 TC 216
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Sam J. Vecchio, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212066271; 00498895
AB - In the Sam J. Vecchio v. Commissioner case, petitioner A reported gain from an installment sale of partnership property. The partnership agreement divided net profits and losses among the partners A, B and C by specified percentages and further provided that profits and losses from the disposition of assets were to be taken into account as of the date of sale. The Tax Court held that: 1. The partnership's allocation of gain recognized in the year of the installment sale lacked substantial economic effect, and gain had to be allocated according to partners' interests under Section 704. 2. The entire gain on the sale was allocable to B's interest, since B had a negative capital account that had to be brought to zero and the partnership agreement provided for the recovery of B's capital contributions. 3. Corporation A acquired B's partnership interest only after the December 10, 1980, sale. 4. After allocating the amount of gain necessary to bring B's capital account to zero, since B had benefited from prior loss and depreciation deductions, allocation of the remaining gain to A accorded with the partners' interests under Section 704(c) and was reasonable under Section 706(c).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Aug 1-Aug 31,
PY - 1994
DA - Aug 1-Aug 31, 1994
SP - 170
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 706
KW - Section 704
KW - Partnership interest
KW - Partnership allocations
KW - Liquidation
KW - Internal Revenue Code
KW - Gain recognition
KW - 103 TC 170
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Lucille P. Shelfer, Deceased, the Quincy State Bank, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212105405; 00487989
AB - In the case of the Estate of Shelfer vs. Commissioner, it was determined that the qualified terminal interest property (QTIP) portion of the trust was includable in the estate under Section 2044, and the court determined that the trust was not a Section 2056(b)(7) QTIP and therefore not includable in the gross estate, since trust terms provided that stub period income passed to a remainder beneficiary. Section 2056(b)(7) merely requires that the surviving spouse be entitled to all the income payable during her lifetime, not that she be paid all the income during her lifetime.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jul 1-Jul 31,
PY - 1994
DA - Jul 1-Jul 31, 1994
SP - 10
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Trusts
KW - Tax controversies
KW - Section 2056(b)(7)
KW - Qualified Terminable Interest Property
KW - Internal Revenue Code
KW - Estate planning
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Lucille+P.+Shelfer%2C+Deceased%2C+the+Quincy+State+Bank%2C+Personal+Representative%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-07-01&rft.volume=103&rft.issue=1&rft.spage=10&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Anthony J. and Jacqueline O. Pasqualini, et al., Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212095542; 00487988
AB - In Pasqualini vs. Commissioner, the petitioners in consolidated cases claimed charitable contribution deductions on their 1982 income tax returns for Christmas cards bought at government auction and donated after one year to a Section 501(c)(3) charitable organization. The petitioners' deductions that exceeded Section 170(d) percentage limitations were carried forward to 1983 or later years, and the Commissioner contended that the petitioners' deductions were limited to the petitioners' cost bases because the cards were inventory of charitable contribution venture and constituted ordinary income property for Section 170 purposes. The Court determined under Section 1221(1) that the cards were capital assets, rather than property held primarily for sale to customers in ordinary course of trade or business. The Section 170(e)(1)(A) limitation on charitable deductions was inapplicable.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jul 1-Jul 31,
PY - 1994
DA - Jul 1-Jul 31, 1994
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Section 170
KW - Internal Revenue Code
KW - Donations
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Mary K. Robarts, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212093992; 00487992
AB - In the case of Robarts vs. Commissioner, the petitioner had elected a onetime nonrecognition of gain on the sale of the principal residence under Section 121 in 1979, although she had purchased more costly residence in 1978 and could have rolled over the gain under Section 1034. The petitioner attempted to use Section 121 to exclude more than $100,000 of gain on the 1988 sale of principal residence. The Court determined that Section 1034, although mandatory, did not preclude the petitioner's valid 1979 election, which had become final, and Section 6214(b) did not enable the Court to change or revoke the petitioner's 1979 election.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jul 1-Jul 31,
PY - 1994
DA - Jul 1-Jul 31, 1994
SP - 72
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax elections
KW - Tax court decisions
KW - Section 6214(b)
KW - Section 121
KW - Section 1034
KW - Sale or exchange of residence
KW - Internal Revenue Code
KW - Capital gains
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Charles H. De Cou and Martha M. De Cou, Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212091158; 00487993
AB - The case of De Cou vs. Commissioner involved the petitioner's 1985 joint income tax return which included an ordinary loss deduction under Sections 165 and 167(a) in the amount of $85,987. The Court determined that the withdrawal of the building from business use constituted abnormal retirement caused by unexpected and extraordinary obsolescence of the building. The amount of the petitioner's loss disallowed under Section 280B, as sustained on account of demolition in October, was limited to the petitioner's adjusted tax basis in the building. The petitioners were entitled to an ordinary loss deduction of $85,987 for 1985 under Sections 165 and 167.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jul 1-Jul 31,
PY - 1994
DA - Jul 1-Jul 31, 1994
SP - 80
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Section 167
KW - Section 165
KW - Obsolescence
KW - Losses
KW - Internal Revenue Code
KW - Demolition
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - G.M. Trading Corporation, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212086838; 00487991
AB - In the case of G.M. Trading Corp., the Commissioner determined that taxable gain under Section 1001(a) represented alleged fair market value of the amount received over the cost of the petitioner's participation in a transaction. The petitioner contended that the transaction was a tax-free Section 118 contribution of capital. The court determined that the receipt by Mexican government of specific, direct, and quantifiable benefits in exchange for transfer of pesos disqualified the transaction from Section 118 treatment. Restrictions placed on the use of pesos, accrued interest, and class B stock had no significant negative impact on fair market value of pesos received.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jul 1-Jul 31,
PY - 1994
DA - Jul 1-Jul 31, 1994
SP - 59
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Stock transfers
KW - Fair market value
KW - Corporate tax planning
KW - US
KW - Mexico
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US; Mexico
ER -
TY - JOUR
T1 - Morris Krumhorn and Adrian Krumhorn, Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212066348; 00487990
AB - In Krumhorn vs. Commissioner, the petitioners wanted to deduct from a joint tax return the capital losses from purported foreign commodities futures transactions. The court held that the transactions were factual shams, as shown by the lack of business formalities, irregularities in documentation of purported trades, and correlation of gains and losses with tax needs. The transactions lacked economic substance and straddle losses were not deductible under the Deficit Reduction Act of 1984 (DEFRA) Section 108(b). The petitioner was liable for the Section 6653(a) addition to tax for negligence on the entire deficiency.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jul 1-Jul 31,
PY - 1994
DA - Jul 1-Jul 31, 1994
SP - 29
CY - Washington
PB - Superintendent of Documents
VL - 103
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax evasion
KW - Tax court decisions
KW - Stock brokers
KW - Sales of securities
KW - Losses
KW - Fraud
KW - Commodities
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Claude J. Autin, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212105491; 00487939
AB - In the Autin versus Commissioner case, the petitioner and his son executed a counter letter disclaiming any ownership interest of the petitioner in 51 shares issued in the petitioner's name, while the son provided no consideration for 49 shares issued to him. The Commissioner determined a gift tax deficiency and Section 6651(a) addition to tax for failure to file a gift tax return arising from the June 1988 share ownership transfer. The Tax Court held that the petitioner's transfer of 51 shares was a taxable gift, since the petitioner failed to show he had completely relinquished ownership, dominion, and control of the 51 shares prior to transferring record ownership. The petitioner was not liable for Section 6651(a)(1) addition to tax, since he reasonably relied on professional advice that no 1988 gift tax consequences arose because of the counter letter.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jun 1-Jun 30,
PY - 1994
DA - Jun 1-Jun 30, 1994
SP - 760
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax underpayment
KW - Tax court decisions
KW - Stock transfers
KW - State laws
KW - Section 6651(a)
KW - Majority stockholders
KW - Internal Revenue Code
KW - Gift taxes
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Clara K. Hoover, deceased, Yetta Hoover Bidegain, personal representative, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097360; 00487940
AB - In the Estate of Hoover versus Commissioner case, the petitioner's decedent held a 26% interest in a limited partnership that owned and operated a cattle ranch. The petitioner applied a 30% minority discount from the fair market value of the decedent's proportionate interest in real estate of the limited partnership in addition to an election to value real estate used in the ranching business under Section 2032A. The Tax Court determined that the 30% minority interest discount from fair market value could not be taken in conjunction with the Section 2032A reduction in value.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jun 1-Jun 30,
PY - 1994
DA - Jun 1-Jun 30, 1994
SP - 777
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 2032A
KW - Real estate
KW - Partnership interest
KW - Limited partnerships
KW - Internal Revenue Code
KW - Fair market value
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Paratransit Insurance Corporation, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095599; 00487938
AB - In the Paratransit Insurance Corp. versus Commissioner case, a California nonprofit mutual benefit insurance corporation provided automobile liability insurance to its member tax-exempt social service organizations furnishing transportation to elderly, handicapped, and other needy individuals. The Tax Court determined that the petitioner failed to qualify as a Section 501(c)(3) tax-exempt organization because a substantial part of its activities consisted of providing commercial-type insurance within the meaning of the Section 501(m)(1) restriction. The petitioner's insurance was not excluded from classification as commercial-type insurance under Section 501(m)(3)(A) as insurance provided at substantially below cost, since expenditures closely approximated revenues received through member contributions.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jun 1-Jun 30,
PY - 1994
DA - Jun 1-Jun 30, 1994
SP - 745
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 501
KW - Nonprofit organizations
KW - Liability insurance
KW - Internal Revenue Code
KW - Insurance premiums
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - E. Norman Peterson Marital Trust, Chemical Bank, trustee, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094042; 00487942
AB - In the Peterson Marital Trust versus Commissioner case, upon his death in 1974, the petitioner established a testamentary marital trust for the benefit of his wife. To the extent that the wife did not exercise her power of appointment, the will provided that the assets of the marital trust would pass to the grandchildren. The Tax Court held that the effective date rules of the Tax Reform Act of 1986 do not prevent the application of the generation-skipping transfer (GST) tax to the transfers. The application of the GST tax to the transfers does not violate the Due Process Clause or equal protection principles of the 5th Amendment to the Constitution. In calculating the petitioner's GST tax liability, the amount of interest payable on the GST tax deficiency must be excluded from the GST tax base.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jun 1-Jun 30,
PY - 1994
DA - Jun 1-Jun 30, 1994
SP - 790
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Trusts
KW - Tax court decisions
KW - Powers of appointment
KW - Generation skipping tax
KW - Estate taxes
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Exxon Corporation and affiliated companies, petititioners v. Commissioner of Internal Revenue, respondent
AN - 212091207; 00487937
AB - In the Exxon Corp. versus Commissioner case, a corporation claimed a percentage depletion deduction under Section 613 on natural gas produced in Texas and transported through a pipeline system owned by a related company. The Tax Court held that, notwithstanding the last sentence of Reg. 1.613-3(a), the petitioner's use for the percentage depletion calculation of representative market or field price that resulted in gross income from the property far exceeding actual gross income after the gas was transported away from the wellhead was unreasonable in light of legislative history of and purposes for percentage depletion and case law as applied to the case.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jun 1-Jun 30,
PY - 1994
DA - Jun 1-Jun 30, 1994
SP - 721
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax regulations
KW - Tax deductions
KW - Tax court decisions
KW - Reg. 1.613-3(a)
KW - Natural gas industry
KW - Gross income
KW - Depletion allowances
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - James J. and Laura Gehl, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212066416; 00487941
AB - In the Gehl versus Commissioner case, the petitioners transferred property to a creditor in satisfaction of a recourse indebtedness. The petitioners were insolvent both before and after the transfer. The Commissioner conceded that the excess of the amount of the indebtedness over the fair market value of the property constituted income from discharge of indebtedness excludable under Section 108. The Tax Court held that excess of the fair market value of the property over basis constituted an amount realized under Section 1001, and therefore taxable gain under Section 61(a)(3), rather than income from discharge of indebtedness under Section 61(a)(12) excludable under Section 108.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jun 1-Jun 30,
PY - 1994
DA - Jun 1-Jun 30, 1994
SP - 784
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Section 61(a)
KW - Property transfers
KW - Internal Revenue Code
KW - Gain recognition
KW - Fair market value
KW - Debt cancellation
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212066416?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=James+J.+and+Laura+Gehl%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-06-01&rft.volume=102&rft.issue=6&rft.spage=784&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - John U. Fazi and Sylvia Fazi, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212097412; 00480604
AB - In the Fazi versus Commissioner case, the petitioner dentist terminated a pension plan and distributed the trust assets to participants, including 83% to himself, and rolled over distributions within 60 days to an IRA. In an adverse determination letter, the Commissioner determined that the plan was disqualified for 1985-1987 for failure to adopt a written plan in compliance with revised tax laws and the trust was not tax exempt. The Tax Court determined the the petitioner's unexecuted and unadopted plan was not qualified, notwithstanding operational compliance and regardless of whether state law applied, since there had been no unauthorized or informal act of acceptance or establishment of the qualified plan by any corporate officer that state law might have sanctioned. Consequently, the associated trust was not exempt for plan years ending in 1985-1987.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///May 1-May 31,
PY - 1994
DA - May 1-May 31, 1994
SP - 695
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Roll over
KW - Pension plan terminations
KW - Individual retirement accounts
KW - Distribution of retirement plan assets
KW - Amendments
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Jackson B. Bragg and Suzanne Bragg, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212086954; 00480605
AB - In the Bragg versus Commissioner case, the petitioners filed a motion for an award of reasonable litigation costs in connection with the underlying case. The Tax Court determined that the petitioners failed to establish that they substantially prevailed with respect to most significant issue or set of issues as required by Section 7430(c)(4)(A)(ii), since the petitioners prevailed on less than 33% of the substantive issues. The Court also upheld deficiency of more than 70% of the total amount determined in the notice of deficiency. The Court held that no sanction would be imposed on petitioners' counsel under Section 6673(a)(2), although the motion for litigation costs appeared to border on being both frivolous and groundless.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///May 1-May 31,
PY - 1994
DA - May 1-May 31, 1994
SP - 715
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 7430
KW - Section 6673(a)(2)
KW - Legal fees
KW - Internal Revenue Code
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212086954?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Jackson+B.+Bragg+and+Suzanne+Bragg%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-05-01&rft.volume=102&rft.issue=5&rft.spage=715&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Kirkman O'Neal II, Donee/Transferee, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212105566; 00480602
AB - In the O'Neal v. Commissioner case, on April 13, 1992, the Commissioner sent each petitioner 2 notices of transferee liability for deficiencies of grandparent-donors for gift tax, generation-skipping transfer tax and additions to tax arising from the grandparents' November 3, 1987, gifts of stock. The donors had filed gift tax returns on or about April 15, 1988, and the 3-year period of limitations under Section 6501(a) for donors had expired when notices of transferee liability were sent. The Commissioner also revalued the gift stock after the expiration of the period for determining the deficiency against the donors. The Tax Court determined that the petitioners were personally liable under Section 6324(b) for deficiencies in grandparent-donors' gift tax, and notices of transferee liability were timely under Section 6901(c). The Court also found that Section 2504(c) did not preclude the Commissioner from revaluing the gifts after the expiration of the period for which the deficiency could be determined against the donors, since the revalued gifts were not from the calendar period preceding the year in issue.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Apr 1-Apr 30,
PY - 1994
DA - Apr 1-Apr 30, 1994
SP - 666
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Tax assessments
KW - Stock transfers
KW - Section 6501(a)
KW - Section 6324(b)
KW - Section 2504(c)
KW - Notices
KW - Internal Revenue Code
KW - Gift taxes
KW - Generation skipping tax
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Kirkman+O%27Neal+II%2C+Donee%2FTransferee%2C+et+al.%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-04-01&rft.volume=102&rft.issue=4&rft.spage=666&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - John P. Jenkins and Debra R. Lappin, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212097428; 00480595
AB - In the Jenkins v. Commissioner case, a partnership claimed $75,000 as Section 707(c) guaranteed payment on the termination of the petitioner's employment due to a disability. On their 1989 income tax return, the petitioners reported that same payment as a Section 104(a) tax-exempt lump-sum payment for sickness or injuries and notified the Commissioner that their reporting of the payment was inconsistent with the partnership's within the meaning of Section 6222. The Tax Court determined that the $75,000 payment was a Section 6231(a)(5) "affected item," not a partnership item, since the ultimate question of Section 104(a) applicability would center on whether the compensation was attributable to injury, sickness, or disability and would have to be answered at the individual or partner level.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Apr 1-Apr 30,
PY - 1994
DA - Apr 1-Apr 30, 1994
SP - 550
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Terminations
KW - Tax court decisions
KW - Section 707(c)
KW - Section 6231(a)(5)
KW - Section 6222
KW - Section 104(a)
KW - Partnerships
KW - Lump sum distributions
KW - Internal Revenue Code
KW - Income taxes
KW - Disability pensions
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Martha G. Price and Lewis E. Graham, II, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212092122; 00480601
AB - In the Price v. Commissioner case, the petitioner in a consolidated case moved for an award of litigation costs under Section 7430 following the settlement of a case in which the significant substantive issue, the reasonableness of actuarial estimates used to support the tax-exempt qualification of retirement plans, had been conceded by the Commissioner. The issue had been resolved in the Commissioner's favor by one Court of Appeals, although the Commissioner had lost several pending cases on the same issue at the trial level. The Tax Court determined that the Commissioner's position was substantially justified at the time of concession and denied the petitioner's motion to recover litigation costs.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Apr 1-Apr 30,
PY - 1994
DA - Apr 1-Apr 30, 1994
SP - 660
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Settlements & damages
KW - Section 7430
KW - Litigation
KW - Legal fees
KW - Internal Revenue Code
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Donald V. Crowell and Joanne Currie-Crowell, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212092076; 00480603
AB - In the Crowell v. Commissioner case, on September 13, 1991, the Commissioner mailed Final Partnership Administrative Adjustments (FPAA) for 1983 and 1984 to the tax matters partner and on October 16, 1991, sent a copy of the 1983 FPAA to the petitioners at the address listed on the partnership return and at the address listed on their 1989-1991 income tax returns. No petition for readjustment was filed for 1983 or 1984. On October 8, 1992, the Commissioner mailed a notice of deficiency to the petitioners for affected items for 1983, but not 1984, at the address listed on their 1989-1991 income tax returns. On November 2 and 9, the Commissioner assessed deficiencies against the petitioners reflecting adjustments to partnership items for 1983 and 1984 respectively. On January 6, 1993, the petitioners filed a petition disputing deficiency and interest attributable to their share of partnership items for 1983 and 1984, alleging they did not receive proper notice of partnership proceedings. The Tax Court determined that the deficiency notice for 1983 for affected items was valid and granted the Commissioner's motion to dismiss for lack of jurisdiction for 1984, since the Commissioner had not issued a deficiency notice for affected items for 1984.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Apr 1-Apr 30,
PY - 1994
DA - Apr 1-Apr 30, 1994
SP - 683
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Tax assessments
KW - Statutes of limitations
KW - Partnerships
KW - Notices
KW - Income tax returns
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212092076?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - David G. Clayton and Barbara A. Clayton, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212092021; 00480599
AB - In the Clayton v. Commissioner case, the petitioner was a bookmaker who did not report income from bets on professional and college football games in 1989 and 1990. On January 27, 1991, law enforcement officers raided the petitioner's residence and seized records. Using the profit-factor method, the Commissioner determined income for the petitioner's bookmaking operation for 1989 and 1990, extrapolating from the surviving identifiable records covering bets placed on January 14, 1990, and alluding to 1989 betting activity. The Commissioner alternatively computed the petitioner's income by the bank deposits method. The Tax Court determined that the evidence established that the petitioner was engaged in bookmaking in 1989 and 1990 and that the use of the profit-factor method to calculate the petitioner's income was not reasonable, since it was too theoretical to be reliable because it was based on one day's wagering on 2 high-profile games. The bank deposits method was applicable to determine the petitioner's income, and the petitioner was liable for Section 6663 addition to tax for fraud for 1989.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Apr 1-Apr 30,
PY - 1994
DA - Apr 1-Apr 30, 1994
SP - 632
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax evasion
KW - Tax court decisions
KW - Income taxes
KW - Gambling
KW - Fraud
KW - Bank deposits
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212092021?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=David+G.+Clayton+and+Barbara+A.+Clayton%2C+et+al.%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-04-01&rft.volume=102&rft.issue=4&rft.spage=632&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Central de Gas de Chihuahua, S.A., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091990; 00480593
AB - The Central de Gas de Chihuahua, S.A. v. Commissioner case concerned the allocation of equipment rental income between commonly controlled entities in the absence of actual payment. The Tax Court determined that "amount received" according to Section 881 included fair rental value of the equipment even though the petitioner did not receive actual payment. The court granted the Commissioner's motion for partial summary judgment.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Apr 1-Apr 30,
PY - 1994
DA - Apr 1-Apr 30, 1994
SP - 515
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 881
KW - Rents
KW - Internal Revenue Code
KW - Equipment financing
KW - Corporate income tax
KW - Controlled foreign corporations
KW - US
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LA - English
DB - ProQuest Central
N1 - Name - Central de Gas de Chihuahua SA
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Brown Group, Inc. and Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091946
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Apr 1-Apr 30,
PY - 1994
DA - Apr 1-Apr 30, 1994
SP - 616
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212091946?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1994
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - The Nationalist Movement, a Mississippi Non-Profit Corporation, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212087140; 00480596
AB - In the Nationalist Movement v. Commissioner case, the petitioner brought forth a declaratory judgment action to establish its tax-exempt status under Section 501(c)(3). The petitioner attached an 87-page appendix to its answering brief, which the Commissioner objected to, saying it contained materials not in the administrative record. The petitioner filed a response to the motion to strike, maintaining that the appendix was a "Brandeis brief," which was helpful to the Court in reaching a just result and that the appendix was complementary to the administrative record. The Tax Court determined that the petitioner was not in compliance with Rule 217(a), under which a party can introduce evidence not contained in the administrative record only if the Court grants permission on good cause. The Court granted the Commissioner's motion to strike, except as to parts of the appendix that were acceptable to the Commissioner.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Apr 1-Apr 30,
PY - 1994
DA - Apr 1-Apr 30, 1994
SP - 558
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 501(c)(3)
KW - Nonprofit organizations
KW - Internal Revenue Code
KW - Evidence
KW - Documents
KW - Charities
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212087140?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Joseph M. Ripley, Jr., Donee-Transferee of Mildred M. Ripley, Donor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212087058; 00480600
AB - In the Ripley v. Commissioner case, in 1983 the petitioner's mother transferred property to the petitioner and understated the value of the transferred property in her federal gift tax return. The Commissioner issued a deficiency notice to the donor and on April 7, 1992, the deficiency was assessed against her. On August 20, 1993, the Commissioner filed a federal tax lien with the state court, reflecting the tax due from the petitioner. On September 17, 1993, the Commissioner mailed the petitioner a notice of transferee liability and the petitioner filed a petition for redetermination under Section 6901. On December 17, 1993, the Commissioner moved to enforce the lien by serving the petitioner with notices of levy and of seizure of 2 parcels of land. The petitioner filed a motion to restrain the assessment and collection. The Tax Court determined that, notwithstanding the petitioner's timely petition for redetermination in response to the notice of transferee liability, the Commissioner's collection efforts relying on the Section 6324(b) special gift tax lien were not subject to normal deficiency procedures under Sections 6211 through 6216 and denied the petitioner's motion.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Apr 1-Apr 30,
PY - 1994
DA - Apr 1-Apr 30, 1994
SP - 654
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax liens
KW - Tax court decisions
KW - Tax collections
KW - Section 6211
KW - Property transfers
KW - Internal Revenue Code
KW - Gift taxes
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Joseph+M.+Ripley%2C+Jr.%2C+Donee-Transferee+of+Mildred+M.+Ripley%2C+Donor%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-04-01&rft.volume=102&rft.issue=4&rft.spage=654&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - John A. Arnes, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212087024; 00480594
AB - In the Arnes v. Commissioner case, joint owners of a restaurant franchise permanently separated and the franchisor required the dissolution of the joint ownership arrangement. The wife entered into an agreement with the franchisor providing for the redemption of her stock, with the franchisor's obligation guaranteed by the husband. The wife obtained a judgment in refund litigation that she was entitled to nonrecognition of gain on the redemption of the stock under Section 1041. The Commissioner contended that the husband received constructive dividends because of the franchisor's redemption of his wife's stock. The Tax Court determined that the redemption was not a constructive dividend, since the husband did not have the primary and unconditional obligation to purchase his wife's stock.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Apr 1-Apr 30,
PY - 1994
DA - Apr 1-Apr 30, 1994
SP - 522
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Stock redemptions
KW - Section 1041
KW - Jointly owned property
KW - Internal Revenue Code
KW - Gain recognition
KW - Constructive dividends
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212087024?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=John+A.+Arnes%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-04-01&rft.volume=102&rft.issue=4&rft.spage=522&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Black Hills Corporation, d.b.a. Black Hills Power and Light Company, and subsidiaries, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212105756; 00474912
AB - In the Black Hills Corp. versus Commissioner case, the petitioner mining company moved for reconsideration of an earlier case, which held that since premium payments for black lung insurance created a separate and distinct asset, payments were capital expenditures not currently deductible as ordinary and necessary business expenses under Section 162(a). The Tax Court granted the petitioner's motion for reconsideration and revised in part its findings and opinion, since the petitioner's power to cancel policy and obtain a refund was not virtually unlimited. The Court held that expenses were nondeductible under Section 162(a) as ordinary and necessary business expenses to the extent that the premium prepayments produced significant benefits to the taxpayer extending beyond years in issue.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Mar 1-Mar 31,
PY - 1994
DA - Mar 1-Mar 31, 1994
SP - 505
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Section 162(a)
KW - Internal Revenue Code
KW - Insurance premiums
KW - Capital expenditures
KW - Business expenses
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212105756?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Black+Hills+Corporation%2C+d.b.a.+Black+Hills+Power+and+Light+Company%2C+and+subsidiaries%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-03-01&rft.volume=102&rft.issue=3&rft.spage=505&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Meredith Corporation and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097580; 00474909
AB - In the Meredith Corp. & Subs. versus Commissioner case, the petitioner purchased all of the assets of a consumer magazine business. As part of the purchase, the petitioner became the employer of the editor-in-chief and acquired subscriber relationships and subscription lists. The purchase agreement made no allocation of consideration among the acquired assets. Noncompetition agreements were executed at the time of the purchase by the selling corporation and its majority shareholder. The noncompetition agreements unambiguously recited the amounts of consideration paid for each. The Tax Court held that the petitioner had failed to establish the remaining useful life and value of the employment relationship with the editor. The petitioner also failed to adduce the strong proof necessary to support its allocation of additional consideration to the noncompetition agreements. The petitioner's basis in the subscriber relationships during the years in issue was determined, and amortization deductions were allowed, based on agreed useful lives.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Mar 1-Mar 31,
PY - 1994
DA - Mar 1-Mar 31, 1994
SP - 406
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Useful life
KW - Tax deductions
KW - Tax court decisions
KW - Noncompetition agreements
KW - Intangible assets
KW - Asset acquisitions
KW - Amortization
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Bill E. McKay, Jr. and Lana S. McKay, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212097504; 00474910
AB - In the McKay versus Commissioner case, the Tax Court held that the settlement agreement for wrongful discharge, breach of employment contract, RICO violations, and punitive damages is the result of bona fide, arm's length negotiations and accurately reflects the substance of the claims settled by the petitioner and the company. The payment allocated to the wrongful discharge tort claim represents a payment for tort type personal injury, which is excludable from income under Section 104(a)(2). The court also held that the petitioner may deduct $800,000 in legal expenses for a shareholder derivative action and may deduct 26.8% of legal expenses for the lawsuit against the company. However, the petitioner may not deduct other business expenses because the petitioners failed to meet their burden of proof under Rule 142(a).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Mar 1-Mar 31,
PY - 1994
DA - Mar 1-Mar 31, 1994
SP - 465
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax deductions
KW - Tax court decisions
KW - Settlements & damages
KW - Punitive damages
KW - Legal fees
KW - Exclusion
KW - Arms length transactions
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Helen S. Wall, deceased, Kathryn H. Barth, personal representative, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095675; 00474907
AB - In the Estate of Wall versus Commissioner case, the petitioner estate filed a motion pursuant to Rule 231, seeking reasonable administrative and litigation costs and contending that the Commissioner's position was not substantially justified for purposes of Section 7430. The Tax Court held that the Commissioner's position was substantially justified, since there was no legal basis for holding otherwise. Therefore, the petitioner was not entitled to litigation costs as a prevailing party under Section 7430(a).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Mar 1-Mar 31,
PY - 1994
DA - Mar 1-Mar 31, 1994
SP - 391
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 7430
KW - Legal fees
KW - Internal Revenue Code
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Stephen G. Colestock and Susan F. Colestock, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212094130; 00474906
AB - In the Colestock versus Commissioner case, the IRS determined a deficiency in the taxpayer's federal income tax for 1984 relying on Section 6501(e)(1)(A), which provides for a 6-year period of limitations where the taxpayer omits from gross income an amount properly includable therein that is in excess of 25% of the amount of gross income stated in the return. The Tax Court held that the increased deficiency attributable to disallowed deduction could be assessed pursuant to the 6-year limitations period so long as the IRS could otherwise establish substantial omission from gross income, since the statute and legislative history showed that Congress intended extended period of limitations under predecessor of Section 6501(e)(1)(A) to apply broadly in the same general matter as in case of fraudulent return.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Mar 1-Mar 31,
PY - 1994
DA - Mar 1-Mar 31, 1994
SP - 380
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax deductions
KW - Tax court decisions
KW - Tax assessments
KW - Statutes of limitations
KW - Section 6501
KW - Notices
KW - Internal Revenue Code
KW - Depreciation
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Marc W. Spiegelman, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091403; 00474908
AB - In the Spiegelman versus Commissioner case, the petitioner received a post-doctoral fellowship grant, which was a privately funded competitive award from Columbia University, to conduct independent scientific research. The petitioner selected the research topic, received no academic credit or degree, had no teaching responsibilities, observed no office hours, had no supervision, and ultimately published his findings in scientific journals without compensation. The award did not economically benefit the university. The petitioner reported the portion of the grant received in 1989 on his income tax return but did not pay self-employment tax on it. The Tax Court held that the petitioner was not liable for the tax on Section 1401 self-employment income, since the award did not constitute income derived from a trade or business for purposes of Section 1402(a) and (b).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Mar 1-Mar 31,
PY - 1994
DA - Mar 1-Mar 31, 1994
SP - 394
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Self employment
KW - Section 1401
KW - Scholarships & fellowships
KW - Internal Revenue Code
KW - Income taxes
KW - Grants
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Arthur S. Janpol, petitioner v. Commissioner of Internal Revenue, respondent; Donald Berlin, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091281; 00474911
AB - In the Janpol versus Commissioner case, the petitioners had been held liable in an earlier case for Section 4975(a) excise taxes on prohibited transactions by disqualified persons in dealings with a profit-sharing plan trust. The Tax Court held that failure to file Form 5330 could subject the petitioners to a Section 6651(a) addition. The trust's filing of Forms 5500-R and 5500-C did not preclude petitioners' liability for Section 6651(a) addition, since the fact that the forms constituted returns for statute of limitations purposes under Section 6501(l)(1) did not mean they constituted returns for Section 6651(a)(1) purposes. The petitioners' disagreement with US Department of Labor intepretation of statute was not reasonable cause for failing to file excise tax returns.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Mar 1-Mar 31,
PY - 1994
DA - Mar 1-Mar 31, 1994
SP - 499
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax evasion
KW - Tax court decisions
KW - Statutes of limitations
KW - Section 6651(a)
KW - Section 4975(a)
KW - Prohibited transactions
KW - Profit sharing plans
KW - Internal Revenue Code
KW - Excise taxes
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Edward E. Robinson and Sandra Robinson, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212095831; 00471724
AB - In Robinson v. Commissioner (1994), the petitioners had excluded from gross income under Section 104(a)(2) 95% of proceeds they received pursuant to a state court's final judgement. The US Tax Court held that the allocation of damages in the final judgment was not binding on the Tax Court because: 1. the Commissioner was not party to the proceeding, 2. the allocation in the settlement agreement was not produced by bona fide negotiations reached at arm's length between the state court parties, and 3. state interests were not involved. The Tax Court held further that the portion of the settlement proceeds attributable to petitioners' tortlike personal injuries - and excludable from gross income under Section 104(a)(2) - equals 37.331%.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Feb 1-Feb 28,
PY - 1994
DA - Feb 1-Feb 28, 1994
SP - 116
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Settlements & damages
KW - Section 104(a)(2)
KW - Internal Revenue Code
KW - Bodily injury
KW - Allocations
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Frederick A. and Martha G. Alling, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212095738; 00471727
AB - In Alling v. Commissioner (1994), the petitioners excluded gain from 2nd leg of a commodity tax straddle by the amount of losses from the first leg of the straddle, which losses the petitioners had deducted in years for which period of limitations had expired. The US Tax Court held that, under the Deficit Reduction Act of 1984 (DEFRA), the petitioners could not offset their unallowable losses in earlier years, as to which assessment was time barred, against gains in years at issue, since permitting offset of losses from barred year against open year gains would constitute double deduction and would not accurately reflect net gains and losses from straddle transaction within intendment of DEFRA Section 108(c).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Feb 1-Feb 28,
PY - 1994
DA - Feb 1-Feb 28, 1994
SP - 323
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax deductions
KW - Tax court decisions
KW - Section 108(c)
KW - Realized gains & losses
KW - Internal Revenue Code
KW - Derivatives
KW - Deficit Reduction Act 1984-US
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Seagate Technology, Inc. and Consolidated Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212092183
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Feb 1-Feb 28,
PY - 1994
DA - Feb 1-Feb 28, 1994
SP - 149
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1994
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Lorin G. Sloan, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091461; 00471725
AB - In Sloan v. Commissioner (1994), the petitioner failed to file returns for 3 years and was convicted of tax evasion. He filed a petition before the US Tax Court and submitted Forms 1040 with respect to the 3 years. The forms contained a denial and disclaimer clause wherein the petitioner and his wife stated that their signatures were not an admission of jurisdiction. The US Tax Court held that an income tax return is required to be verified by a jurat consisting of a signed written declaration that the return is made under penalties of perjury. The jurat is required to be made according to the forms prescribed by the Secretary. Petitioner's Forms 1040 do not constitute returns, and the petitioner is liable for penalty under Section 6673.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Feb 1-Feb 28,
PY - 1994
DA - Feb 1-Feb 28, 1994
SP - 137
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax evasion
KW - Tax court decisions
KW - Signatures
KW - Section 6673
KW - Requirements
KW - Internal Revenue Code
KW - Income tax returns
KW - Fines & penalties
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Western National Mutual Insurance Co., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212087197; 00471728
AB - As a result of the Tax Reform Act of 1986, property and casualty insurance companies were no longer allowed to deduct the full amount of their loss reserves. Because the new method would result in increased income being reported, Congress permitted a one-time exemption for certain items, but specifically excluded reserve strengthening from the exemption. Reserve strengthening is not defined in the statute. In Income Tax Regs. Section 1.846-3(c), reserve strengthening was defined as any increase to company's prior year reserve. In Western National Mutual Insurance Co. v. Commissioner (1994), the US Tax Court held that the regulatory use of the term does not comport with the statutory use and purpose of the term and, accordingly, to that extent the regulation is not valid.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Feb 1-Feb 28,
PY - 1994
DA - Feb 1-Feb 28, 1994
SP - 338
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax regulations
KW - Tax deductions
KW - Tax court decisions
KW - Reg. 1.846-3(c)
KW - Loss reserves
KW - Insurance companies
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Feb 1-Feb 28, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - BOOK
T1 - United States court directory, December 1993
AN - 59664976; 1994-0909964
AB - Issued twice a year.
JF - Superintendent of Documents, 1994. 343+ pp.
AU - Langley, Ann M
Y1 - 1994///0,
PY - 1994
DA - 0, 1994
EP - 343+
PB - Superintendent of Documents
SN - 0160426049
KW - Judges -- United States -- Directories
KW - United States -- Judiciary
KW - Courts -- United States -- Directories
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt Docs (ISBN 0-16-042604-9) (loose-leaf) U.S. $26; elsewhere $32.50
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - Louisiana Land and Exploration Company and Subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097617; 00467519
AB - In the Louisiana Land & Exploration Co. & Subsidiaries versus Commissioner case, the petitioner, an affiliated group filing consolidated corporate income tax returns on a calendar year accrual basis, converted hydrogen sulfide, extracted with other contaminant liquids and gases prior to transporting its crude oil and natural gas, into sulfur in its Claus method sulfur recovery plants, and it claimed the process constituted "mining" for Section 613(c)(2) purposes, entitling it to the sulfur depletion allowance. The Tax Court determined that all processes the petitioner used at its sulfur recovery plants qualified as "mining processes" under Section 613(c)(4)(D). For purposes of the 50% taxable income limitation, the petitioner's taxable income from each property included income from sales of all minerals produced, not just from the sales of sulfur.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jan 1-Jan 31,
PY - 1994
DA - Jan 1-Jan 31, 1994
SP - 21
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Section 613(c)
KW - Mining industry
KW - Internal Revenue Code
KW - Exploration & development expenses
KW - Depletion allowances
KW - Consolidated tax returns
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Louisiana+Land+and+Exploration+Company+and+Subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-01-01&rft.volume=102&rft.issue=1&rft.spage=21&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Ford Motor Company and Affiliated Companies, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212094270; 00467522
AB - In the Ford Motor Co. versus Commissioner case, the petitioner automaker claimed deductions on its 1980 income tax return for accrual of total future payments under structured settlements it entered with tort claimants whose injuries or death were allegedly caused by vehicles made by the petitioner. The petitioner had purchased from various insurers single premium annuity contracts structured so that yearly annuity payments would equal the yearly amount of deferred payments owed to tort claimants. The present value of the petitioner's total future obligations to tort claimants did not exceed amounts paid for annuity contracts. The Tax Court determined that the length of time of payout under the settlement agreements grossly distorted the petitioner's true economic obligations to tort claimants. The Commissioner's limiting of deduction for obligations under the settlement agreements to amounts the petitioner paid for the single premium annuity contracts was not abuse of discretion.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jan 1-Jan 31,
PY - 1994
DA - Jan 1-Jan 31, 1994
SP - 87
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax deductions
KW - Tax court decisions
KW - Settlements & damages
KW - Insurance premiums
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094270?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Ford+Motor+Company+and+Affiliated+Companies%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1994-01-01&rft.volume=102&rft.issue=1&rft.spage=87&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - E.I. Du Pont De Nemours & Company, and affiliated corporations, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212094211; 00467518
AB - In the E.I. Du Pont De Nemours & Co. versus Commissioner case, the petitioner corporations filed a consolidated tax return for 1982, and, prior to 1987, the tax preference items were generally subject to the Section 56 minimum tax on corporations that was added to the regular income tax. The petitioners' tax preference items reduced their taxable income for 1982, but the preferences provided no current tax benefit because the petitioners' abundance of tax credits would have resulted in the same 1982 tax on regular income. The Tax Court determined that the legislative Reg. 1.58-9, which required the petitioners to reduce freed-up tax credits prior to carryback to other years, was valid and reasonably limited in its scope and effect.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jan 1-Jan 31,
PY - 1994
DA - Jan 1-Jan 31, 1994
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax credits
KW - Tax court decisions
KW - Section 56
KW - Internal Revenue Code
KW - Consolidated tax returns
KW - Carryover
KW - Carryback
KW - Alternative minimum tax
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Arthur C. Hawkins, petitioner v. Commissioner of Internal Revenue, respondent - Glenda R. Hawkins, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212066534; 00467520
AB - In the Hawkins versus Commissioner case, a husband and wife entered into a marital settlement agreement pursuant to a divorce that provided that the wife would receive $1 million from the husband's share of a qualified pension plan. The husband subsequently moved unsuccessfully in a state court for a qualified domestic relations order (QDRO) nunc pro tunc. The Tax Court held that the state court order did not collaterally estop the husband, since it did not decide the issue of whether language in the marital settlement agreement itself constituted a QDRO. The court also held that the marital settlement agreement did not satisfy requirements of Section 414(p) to qualify as a QDRO, since it was not free from ambiguity and did not clearly specify certain facts. The Commissioner was entitled to summary judgment as to the husband's liability under Section 402(a) for income tax on the plan distribution.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jan 1-Jan 31,
PY - 1994
DA - Jan 1-Jan 31, 1994
SP - 61
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Settlements & damages
KW - Section 414(p)
KW - Section 402(a)
KW - Qualified pension plans
KW - Internal Revenue Code
KW - Income taxes
KW - Estoppel
KW - Divorce
KW - Distribution of retirement plan assets
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Gloria T. Blatt, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212066481; 00467521
AB - In the Blatt versus Commissioner case, a corporation, owned by a husband and wife, redeemed all of the wife's stock in exchange for cash. The redemption was pursuant to a divorce decree pertaining to the husband and wife. The Tax Court held that the wife's transfer of her stock by way of redemption was not a transfer to a 3rd party on behalf of the husband under Temp. Reg. 1.1041-1T. Accordingly, the corporation's payment to the wife in redemption of her stock was taxable to her in the year of the redemption.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1994///Jan 1-Jan 31,
PY - 1994
DA - Jan 1-Jan 31, 1994
SP - 77
CY - Washington
PB - Superintendent of Documents
VL - 102
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Stock redemptions
KW - Section 1041
KW - Property transfers
KW - Internal Revenue Code
KW - Gain recognition
KW - Divorce
KW - Capital gains
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jan 1-Jan 31, 1994
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - T.J. Enterprises, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094731; 00463475
AB - In the T.J. Enterprises Inc. versus Commissioner case, the petitioner corporation was a franchisee under 17 exclusive agreements for offices offering tax preparation services. The petitioner's franchises required minimum royalty of 10% of gross receipts, but 3 franchises that generated a great majority of the petitioner's revenues required a minimum royalty of only 5%. The Tax Court held that the petitioner's monthly payments to the majority shareholder were to minimize ordinary and necessary franchise fees incurred in the petitioner's business. Under Section 162(a), the petitioner was entitled to deduct the full amount of monthly payments made to induce the shareholder to refrain from causing an event of increase.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Dec 1-Dec 31,
PY - 1993
DA - Dec 1-Dec 31, 1993
SP - 581
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Section 162(a)
KW - Royalties
KW - Majority stockholders
KW - Internal Revenue Code
KW - Contingent fees
KW - Business expenses
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Arthur S. Janpol, petitioner v. Commissioner of Internal Revenue, respondent - Donald Berlin, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212094660; 00463470
AB - In the Janpol versus Commissioner case, an automobile dealership's assets transferred to two 50% shareholders and executives of the dealership in a Section 337 liquidation that rendered the dealership insolvent under state law. During 1986-1988 and on liquidation of the company, the shareholders made interest-bearing loans to a trust and guaranteed the trust's loan obligations with a bank. The Tax Court held that the shareholders were disqualified persons under several categories of Section 4975(e)(2). The loans were prohibited transactions, as were the guarantees of repayments of loans, which were indirect extensions of credit. The dealership was liable for Section 4975(a) excise tax for 1987. The court also held that the IRS correctly treated gross amount of loans as prohibited transactions subject to the Section 4975(a) tax at a rate of 5% for each year in the taxable period.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Dec 1-Dec 31,
PY - 1993
DA - Dec 1-Dec 31, 1993
SP - 518
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Stockholder loans
KW - Section 4975
KW - Prohibited transactions
KW - Profit sharing plans
KW - Internal Revenue Code
KW - Excise taxes
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Texaco Inc. and subsidiaries, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212093488; 00463474
AB - In the Texaco Inc. and Subsidiaries versus Commissioner case, the petitioners made a timely informal refund claim based on the Section 44D alternate fuel production credit for crude oil produced from certain Santa Barbara oil and gas leases during 1981-1982, contending it qualified as oil produced from tar sands. The Tax Court determined that the Section 44D credit was intended to apply to alternative energy sources, not to subsidize the production of crude oil. High viscosity oil that could be economically produced using either conventional or enhanced oil recovery methods in use as of April 1980 did not constitute an alternative energy source, and Congress did not intend for such crude oil to be treated as oil produced from tar sands.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Dec 1-Dec 31,
PY - 1993
DA - Dec 1-Dec 31, 1993
SP - 571
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax refunds
KW - Tax credits
KW - Tax court decisions
KW - Section 44D
KW - Oil exploration
KW - Internal Revenue Code
KW - Alternative energy sources
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Bessie I. Mueller, deceased, John S. Mueller, personal representative, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212090961; 00463473
AB - In the Estate of Mueller versus Commissioner case, the petitioner estate asserted a partial affirmative defense of equitable recoupment in an amended petition in respect of a time-barred overpayment of income tax by the petitioner's residuary legatee. The Commissioner moved to dismiss for lack of jurisdiction. The Tax Court determined that it had the authority to entertain the petitioner's partial affirmative defense of equitable recoupment despite the absence of an express grant of authority. The Court denied the Commissioner's motion.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Dec 1-Dec 31,
PY - 1993
DA - Dec 1-Dec 31, 1993
SP - 551
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax overpayment
KW - Tax court decisions
KW - Jurisdiction
KW - Income taxes
KW - Estate taxes
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Charles W. and Cathe R. Walker, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212090848; 00463472
AB - In the Walker versus Commissioner case, the Tax Court held that the petitioner, a professional cutter at different sites in Black Hills National Forest, was self-employed, and the equipment rental was actually compensation for logging activity. The court also held that the petitioner's income should be reported on Schedule C. Pursuant to Rev. Rul. 90-23, the petitioner's transportation between his residence, which was a regular place of business, and job sites, which were temporary work locations, was a deductible expense, since the petitioner had one or more regular places of business.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Dec 1-Dec 31,
PY - 1993
DA - Dec 1-Dec 31, 1993
SP - 537
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Travel & entertainment expenses
KW - Tax deductions
KW - Tax court decisions
KW - Self employment
KW - Business expenses
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Inez T. Robinson, deceased, Tom Ed Robinson and Ralph E. Robinson, co-executors, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212085836; 00463469
AB - In the Estate of Robinson versus Commissioner case, the wife, the petitioner estate's decedent, died May 18, 1986, and the will of the husband, who died in 1975, created a separate marital trust that was to be funded by one-half value of the assets contained in the husband's estate after payment of expenses, claims, and taxes. The trustee was to pay the wife all net income earned by the marital trust assets, but, unless the wife exercised her testamentary power of appointment, the marital trust corpus was to pass to the husband's residuary trust. The Tax Court held that the wife was not liable for gift tax under Section 2501(a)(1), since agreement to take outright ownership of assets equal to approximately one-half value of the husband's estate in lieu of the wife's rights under the marital trust was tantamount to converting her testamentary power of appointment into lifetime power. Exercising the power in favor of herself did not constitute a taxable gift under Section 2514(b).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Dec 1-Dec 31,
PY - 1993
DA - Dec 1-Dec 31, 1993
SP - 499
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Trusts
KW - Tax court decisions
KW - Section 2514(b)
KW - Section 2501(a)(1)
KW - Powers of appointment
KW - Internal Revenue Code
KW - Gift taxes
KW - Beneficiaries
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212085836?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Benedetto Romano, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212085784; 00463471
AB - According to the Romano versus Commissioner case, in 1983, US Customs agents seized $359,500 in cash from the petitioner as he attempted to leave the country, and the Commissioner issued a Section 6851 termination assessment against the petitioner for $169,981. In 1984, the Commissioner issued deficiency notice for the petitioner's 1983 tax year. The petitioner filed in the Tax Court, but proceedings were stayed pending criminal tax evasion prosecution. The Commissioner obtained summary judgment in the District Court enforcing termination assessment. The Tax Court determined res judicata was inapplicable because there was no final judgment on the merits of the petitioner's tax liability for the entire 1983 taxable year and denied the Commissioner's Rule 121 motion for summary judgment.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Dec 1-Dec 31,
PY - 1993
DA - Dec 1-Dec 31, 1993
SP - 530
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Tax assessments
KW - Section 6851
KW - Notices
KW - Internal Revenue Code
KW - Income taxes
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Mary Ruth Hayes, petitioner v. Commissioner of Internal Revenue, respondent - Jimmy L. Hayes, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212065276; 00463476
AB - In June 1986, the Ohio court divorce judgment incorporated the April 2 separation agreement that provided that the husband would purchase the wife's stock in their solely owned corporation. In the Hayes versus Commissioner case, the Tax Court held that the nunc pro tunc order was contrary to Ohio law and ineffectual for federal tax purposes. The court also held that the original order imposing a primary and unconditional obligation on the husband to purchase the wife's stock was valid. The solely owned corporation's redemption of the wife's stock was a constructive dividend to the husband and would have been even if the nunc pro tunc order had been valid.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Dec 1-Dec 31,
PY - 1993
DA - Dec 1-Dec 31, 1993
SP - 593
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Stock redemptions
KW - State laws
KW - Divorce
KW - Constructive dividends
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Mary+Ruth+Hayes%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent+-+Jimmy+L.+Hayes%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-12-01&rft.volume=101&rft.issue=6&rft.spage=593&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Dec 1-Dec 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Mildred Herschede Jung, deceased, Ruth J. Conway, executrix, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212104785; 00462141
AB - In Estate of Jung v. Commissioner, the decedent died in October 1984 owning 168,600 shares of corporation X. In July 1985, the estate tax return was timely filed, and $2,671,973 claimed as value of decedent's shares. In 1986, X was liquidated. Commissioner determined date of death value for shares of $8 million. Tax Court determined that for purposes Section 2031, the fair market value of decedent's stock as of October 1984 was $4,400,000, after applying 35% discount for lack of marketability. The court further held that although valuation understatement existed, a Section 6660 addition to tax for valuation understatement was not applicable, since: 1. there was reasonable basis for petitioner's valuation, 2. such valuation was made in good faith, and 3. Commissioner's refusal to waive addition was an abuse of discretion.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Nov 1-Nov 30,
PY - 1993
DA - Nov 1-Nov 30, 1993
SP - 412
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Stock
KW - Section 6660
KW - Section 2031
KW - Internal Revenue Code
KW - Fair market value
KW - Estate taxes
KW - Assessed valuation
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Technalysis Corporation, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212104756
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Nov 1-Nov 30,
PY - 1993
DA - Nov 1-Nov 30, 1993
SP - 397
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Technalysis+Corporation%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-11-01&rft.volume=101&rft.issue=5&rft.spage=397&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1993
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Estate of F.G. Holl, deceased, Bank IV Wichita, N.A., executor, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212104719; 00462142
AB - In Estate of Holl v. Commissioner (1993), the petitioner estate elected alternate valuation date under Section 2032(a), and the petitioner received actual net proceeds of approximately $980,000 from the sale of oil and gas during the interim between decedent's date of death and the alternate valuation date. The Tax Court had rejected petitioner's appraiser's application of a risk reduction factor to the present value of projected future net cash-flow. The court determined on remand that the prediscount in-place fair market value of the oil and gas reserves was approximately $935,000, which adjusted proceeds received for extracted minerals by the amount of income earned over 6-month interim period. The court further determined that the appropriate discount factor for risk was .93 under the circumstances, and the amount to be included in gross estate was $869,600.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Nov 1-Nov 30,
PY - 1993
DA - Nov 1-Nov 30, 1993
SP - 455
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 2032(a)
KW - Oil reserves
KW - Internal Revenue Code
KW - Fair market value
KW - Estate taxes
KW - Assessed valuation
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Bugaboo Timber Co., Gertrude J. Morgan, tax matters person, and Vernon R. Morgan, alleged to be its tax matters person, petitioners, v. Commissioner of Internal Revenue, respondent
AN - 212096731; 00462144
AB - In Bugaboo Timber Co. v. Commissioner (1993), the bylaws of S corporation X and bylaws of S corporation Y authorized X's secretary-treasurer, A, and Y's president, B, to conduct general business, sign documents, and oversee tax matters. A and B signed respective S corporation income tax returns and Forms 2848, Power of Attorney and Declaration of Representative, for the years in issue. A and B were shareholders, but neither was a designated tax matters person (TMP) nor would have been treated as TMP in the absence of designation. A and B signed consents to extend the time to assess tax on the line designated for TMP. X and Y contended that period of limitations for assessment had expired. Tax Court determined that under state law and pursuant to bylaws and resolution, A and B were authorized to sign consents, and the consents were valid under Section 6229(b)(1)(B).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Nov 1-Nov 30,
PY - 1993
DA - Nov 1-Nov 30, 1993
SP - 474
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax returns
KW - Tax court decisions
KW - Signatures
KW - Section 6229(b)(1)(B)
KW - S corporations
KW - Powers of attorney
KW - Internal Revenue Code
KW - Authorizations
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096731?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Bugaboo+Timber+Co.%2C+Gertrude+J.+Morgan%2C+tax+matters+person%2C+and+Vernon+R.+Morgan%2C+alleged+to+be+its+tax+matters+person%2C+petitioners%2C+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-11-01&rft.volume=101&rft.issue=5&rft.spage=474&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Name - Davidson Industries Inc; Bugaboo Timber Co
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Lee C. and Barbara Kingan Boyd, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212091016; 00462138
AB - In Boyd v. Commissioner (1993), the Commissioner (R) issued 2 notices of deficiency for petitioners' (P) 1983 tax year. R did not issue the first notice of deficiency within the time allowed by Section 6501. R later conducted a TEFRA partnership audit of a partnership in which Ps had invested in 1983. R issued a 2nd notice of deficiency to Ps as a result of that audit. Ps contend that the issuance of the 2nd notice of deficiency is barred by: 1. Section 6501, 2. Section 6212(c), and 3. res judicata. The Tax Court held that the issuance of the 2nd notice of deficiency is allowed by the statute of limitations applicable to TEFRA partnership audits, Section 6229, and is not barred by Sections 6212(c) or 6501, or by res judicata. The Tax Court further held that R's deficiency determination is sustained, and Ps are liable for increased interest under Section 6621(c).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Nov 1-Nov 30,
PY - 1993
DA - Nov 1-Nov 30, 1993
SP - 365
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax underpayment
KW - Tax court decisions
KW - TEFRA 1982-US
KW - Statutes of limitations
KW - Section 6501
KW - Section 6229
KW - Section 6212(c)
KW - Partnerships
KW - Notices
KW - Internal Revenue Code
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212091016?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Lee+C.+and+Barbara+Kingan+Boyd%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-11-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=&rft.title=The+relationship+between+collective+teacher+efficacy+and+professional+learning+community&rft.issn=&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - John W. Mecom, Jr., and Katsy Mecom, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212065480; 00462139
AB - In Mecom v. Commissioner (1993), the petitioner (P) filed timely his 1976 Federal income tax return on which he reported an $861,019 net operating loss (NOL) deduction. In 1979, the respondent (R) began examining P's 1976 taxable year. In connection with R's examination, P signed 6 consents seriatim extending the 3-year period of limitation under Section 6501(a). The 6th consent (Form 872-A) included language restricting any assessment for 1976 to adjustments resulting from any carryover or continuing tax effects caused by adjustment to any prior taxable year. R adjusted P's 1976 NOL deduction and determined a deficiency. The Tax Court held that the period of limitation under Section 6501 does not bar R's assessment of deficiency, and that R's adjustment to P's 1976 NOL deduction was timely because it was within the scope of the restrictive language contained in Form 872-A.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Nov 1-Nov 30,
PY - 1993
DA - Nov 1-Nov 30, 1993
SP - 374
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Tax assessments
KW - Statutes of limitations
KW - Section 6501(a)
KW - Net operating losses
KW - Internal Revenue Code
KW - Extensions
KW - Consent
KW - Adjustments
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212065480?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=John+W.+Mecom%2C+Jr.%2C+and+Katsy+Mecom%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-11-01&rft.volume=101&rft.issue=5&rft.spage=374&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Rodney L. Powell, petitioner v. Commissiner of Internal Revenue, respondent
AN - 212065422; 00462145
AB - In Powell v. Commissioner (1993), Husband (H) and wife (W), residents of California, were divorced in 1984. The California divorce decree apportioned between H and W the distribution of their community property interest in a qualified savings plan of H's employer. The Tax Court held that the antialienation provisions of Section 401(a)(13) and the preemption provisions of the Employer Retirement Income Security Act of 1974 (ERISA) do not preclude characterizing W as a distributee under section 402(a)(1). The court further held that as such distributee on the amount of said community property, W, not H, is taxable on property apportioned to her.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Nov 1-Nov 30,
PY - 1993
DA - Nov 1-Nov 30, 1993
SP - 489
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Section 402(a)(1)
KW - Section 401(a)(13)
KW - Qualified pension plans
KW - Internal Revenue Code
KW - Divorce
KW - Distribution of retirement plan assets
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212065422?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Rodney+L.+Powell%2C+petitioner+v.+Commissiner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-11-01&rft.volume=101&rft.issue=5&rft.spage=489&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Dayton Hudson Corporation and subsidiaries, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212065360; 00462143
AB - In Dayton Hudson Corp. & Subs. v. Commissioner (1993), P, a publicly held corporation primarily engaged in retailing, uses an estimate of shrinkage not verified by year-end physical count in computing its year-end inventory. The respondent (R) argues that the use of such an estimate is prohibited by Reg. 1.471-2(d) and fails to reflect income. R motions for summary judgment. The Tax Court held that the regulation does not prohibit the use of a shrinkage estimate in computing year-end inventory. Accordingly, P's estimate does not cause its accounting method to fail to clearly reflect income. Whether P's accounting method, including the use of the shrinkage estimate at issue, clearly reflects income is a question of fact over which there is a genuine controversy. Therefore, R's motion for summary judgement will be denied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Nov 1-Nov 30,
PY - 1993
DA - Nov 1-Nov 30, 1993
SP - 462
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax regulations
KW - Tax court decisions
KW - Retailing industry
KW - Reg. 1.471-2(d)
KW - Inventory
KW - Corporate income tax
KW - Accounting procedures
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Nov 1-Nov 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Otis C. Hubert, Deceased, C&S/Sovran Trust Compnay (Georgia), N.A., A National Banking Association, Co-executor, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212094850; 00457715
AB - Pursuant to a good faith settlement of a will contest alleging undue influence, the decendent's 1982 will and codicils thereto were amended to provide, inter alia, for the division of the residuary estate into marital and charitable portions, with the allocation of principal, accumulated income, and expenses to each. In Estate of Hubert (1993), the Tax Court held that: 1. the amounts passing to the marital and charitable shares are those in the settlement agreement and are not limited to the amounts that would have passed under the 1982 will and codicils, 2. the marital and charitable deductions are to be reduced only by the portion of administration expenses allocated to principal and not by amounts allocated to income, and 3. the marital and charitable portions are not to be reduced by imputed income at the rate of 7% per year; the marital and charitable deductions are valued at the date of death and only appropriate charges to principal will reduce the deduction.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Oct 1-Oct 31,
PY - 1993
DA - Oct 1-Oct 31, 1993
SP - 314
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax regulations
KW - Tax deductions
KW - Tax court decisions
KW - Reg. 20.2056
KW - Marital deductions
KW - Estate taxes
KW - Donations
KW - Administrative expenses
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094850?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Otis+C.+Hubert%2C+Deceased%2C+C%26amp%3BS%2FSovran+Trust+Compnay+%28Georgia%29%2C+N.A.%2C+A+National+Banking+Association%2C+Co-executor%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-10-01&rft.volume=101&rft.issue=4&rft.spage=314&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Frances Blow Allen, Deceased, Bank of Oklahoma, N.A. and Robert Huff, Co-executors, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212094794; 00457716
AB - The decedent's will established 2 shares of the residue, one which qualified for the marital deduction under Section 2056 and one which did not so qualify. The will evinced a clear intention by the decedent that the marital deduction be maximized. Oklahoma law required that administration expenses be charged to income, and they were so charged by the executors. The income from the nonmarital share was more than sufficient to cover the aggregate amount of those expenses. In Estate of Allen (1993), the Tax Court ruled that the marital trust should not be reduced by the amount of the administration expenses.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Oct 1-Oct 31,
PY - 1993
DA - Oct 1-Oct 31, 1993
SP - 351
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax regulations
KW - Tax court decisions
KW - Section 2056
KW - Reg. 20.2056(b)-4(a)
KW - Marital deductions
KW - Internal Revenue Code
KW - Estate taxes
KW - Administrative expenses
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Frances+Blow+Allen%2C+Deceased%2C+Bank+of+Oklahoma%2C+N.A.+and+Robert+Huff%2C+Co-executors%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-10-01&rft.volume=101&rft.issue=4&rft.spage=351&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Northern Indiana Public Service Company and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, Rrespondent
AN - 212093530; 00457713
AB - Section 1441(a) requires that persons paying certain types of income to nonresident aliens withhold 30% thereof as a tax. Section 1461 makes the person personally liable for the tax. For 1982, the petitioner corporation timely filed Form 1042, US Annual Return of Income Tax To Be Paid at Source, reporting amounts of income paid to nonresident aliens and the tax withheld. The IRS determined a deficiency in the petititioner's withholding tax liability attributable to an understatement of interest paid to nonresident aliens. This understatement exceeded 25% of the amount of gross income paid to nonresident aliens reported on Form 1042. Section 6501(e)(1) provides for a special 6-year period of limitations when a taxpayer omits from gross income an amount in excess of 25% of the amount of gross income stated on the return. In Northern Indiana Public Service Co v. Commissioner (1993), the Tax Court held that the special 6-year period of limitations contained in Section 6501(e)(1) applied where there is an omission of gross income paid to nonresident aliens that exceeds 25% of the amount shown on Form 1042.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Oct 1-Oct 31,
PY - 1993
DA - Oct 1-Oct 31, 1993
SP - 294
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Withholding taxes
KW - Tax underpayment
KW - Tax court decisions
KW - Statutes of limitations
KW - Section 6501(e)(1)
KW - Section 1441
KW - Internal Revenue Code
KW - Foreign subsidiaries
KW - Corporate income tax
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093530?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Northern+Indiana+Public+Service+Company+and+Subsidiaries%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Rrespondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-10-01&rft.volume=101&rft.issue=4&rft.spage=294&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Name - Northern Indiana Public Service Co
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Warnock Davies, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212090207; 00457712
AB - In 1987, the petitioner, former CEO and vice president of bankrupt Newbery Corp., entered into a settlement agreement regarding alleged preferential transfers. Pursuant to the agreement, the petitioner transferred $80,000 in cash and the deed to his residence into escrow. The petitioner continued to occupy the residence after the agreement. The respondent determined a deficiency in the petitioner's 1987 federal income tax. In Davies v. Commissioner (1993), the Tax Court held that the transfer of $80,000 in cash and deed to the residence into escrow satisfied Section 461(f) requirements for a deduction, since: 1. the liability need not be reduced to writing to be a Section 461(f)(2) asserted liability, 2. the petitioner relinquished control by depositing the deed into escrow, and 3. the agreement amounted to the petitioner's refunding income to Newbery.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Oct 1-Oct 31,
PY - 1993
DA - Oct 1-Oct 31, 1993
SP - 282
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax regulations
KW - Tax deductions
KW - Tax court decisions
KW - Section 461(f)
KW - Reg. 1.461-2(b)(1)
KW - Liabilities
KW - Internal Revenue Code
KW - IRS disallowance
KW - Escrow accounts
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212090207?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Helen S. Wall, Deceased, Kathryn H. Barth, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212090155; 00457714
AB - The decedent created 3 irrevocable inter vivos trusts in which she retained power only to replace an independent corporate trustee with another corporate trustee and to contribute additional assets to the trusts. She retained no other power, right, or interest in the trusts. The trustee's power to distribute income and principal were essentially not limited by any ascertainable standard. In Estate of Wall (1993), the Tax Court held that the assets of the trusts are not required to be included in the decendent's gross estate under Section 2036(a)(2) and Section 2038(a)(1).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Oct 1-Oct 31,
PY - 1993
DA - Oct 1-Oct 31, 1993
SP - 300
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Trustees
KW - Tax court decisions
KW - Section 2038(a)(1)
KW - Section 2036(a)(2)
KW - Powers of appointment
KW - Irrevocable trusts
KW - Internal Revenue Code
KW - Estate taxes
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212090155?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Helen+S.+Wall%2C+Deceased%2C+Kathryn+H.+Barth%2C+Personal+Representative%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-10-01&rft.volume=101&rft.issue=4&rft.spage=300&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Lenard L. Politte, M.D., Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212085961; 00457717
AB - The petitioner was required to change to a calendar tax year by Sections 441(i) and 444. To effect the changes, the petitioner was required to file an annualized return for a short tax period under Section 443. It included in income its distributive share of certain partnership items, including guaranteed payments, without annualizing the amounts of these items. The petitioner claimed that these items represented partnership activity over a 12-month period and therefore were not required to be annualized. The IRS determined that annualization of these items was required by Section 433(b)(1) and (3), absent an election by the petitioner to report its income over a 12-month period specified in Section 433(b)(2). In Lenard L. Politte, M.D., Inc. v. Commissioner (1993), the Tax Court ruled that the IRS determination is sustained and the petitioner is required to annualize the partnership items in question.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Oct 1-Oct 31,
PY - 1993
DA - Oct 1-Oct 31, 1993
SP - 359
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Section 441
KW - Section 433
KW - Personal service corporations
KW - Internal Revenue Code
KW - Income tax returns
KW - Accounting periods
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Oct 1-Oct 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Katherine L. Clark, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212104858; 00453236
AB - In Clark vs. Commissioner (1993), the taxpayer was a participant in her employer's defined benefit pension plan, which was tax qualified under Section 401. In 1988, when the taxpayer was 54 years old, the plan was terminated, and the taxpayer's total accrued benefit in the plan was distributed to her. The distribution was made to the taxpayer solely on account of the plan's termination, and not on account of separation from service or disability. The Tax Court held that: 1. the distribution did not qualify as a Section 402(e)(4)(A) eligible for income averaging since it was not made on account of death, attainment of age 59 1/2, separation from service, or disability, and 2. the distribution was subject to 10% additional income tax under Section 72(t), since it was made prior to the petititioner's attaining age 59 1/2, and there was no evidence that any other Section 72(t)(2) exceptions applied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Sep 1-Sep 30,
PY - 1993
DA - Sep 1-Sep 30, 1993
SP - 215
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 72
KW - Section 402(e)(4)(A)
KW - Lump sum distributions
KW - Internal Revenue Code
KW - Defined benefit plans
KW - Averaging income
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Richard A. and Alice D. Cramer, et al., Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212096802; 00453237
AB - In Cramer vs. Commissioner (1993), the petitioners, directors of corporation X, reported no taxable income, in 1978-1979, on the granting by X of stock options that contained vesting and transfer restictions. To obtain special capital gains treatment for the 1978-1979 options, the petitioners filed Section 83(b) elections stating that the fair market value of each option was zero at the time of granting. In 1981, X established a stock option trust whose sole asset was the stock options granted in 1981 and allocated to the petitioners as sole beneficiaries. The petitioners reported no income on the transfer of the options to the trust. In 1982, the petitioners terminated the trust agreement and sold all the options and outstanding stock. The Tax Court determined: 1. The 1978-1979 options were taxable as compensation upon their disposition. 2. The 1981 option sale proceeds were ordinary income to the petitioners in 1982. 3. Congress did not preclude simultaneous assessment of additions to tax under Sections 6653(a) and 6661. 4. The petitioners were liable for additions to tax.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Sep 1-Sep 30,
PY - 1993
DA - Sep 1-Sep 30, 1993
SP - 225
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax underpayment
KW - Tax elections
KW - Tax court decisions
KW - Stock options
KW - Section 83(b)
KW - Section 6661
KW - Section 6653(a)
KW - Ordinary income
KW - Internal Revenue Code
KW - Executive compensation
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212096802?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Richard+A.+and+Alice+D.+Cramer%2C+et+al.%2C+Petitioners+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-09-01&rft.volume=101&rft.issue=3&rft.spage=225&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Randolph W. Lenz and Karin Lenz, Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212094925; 00453238
AB - Lenz vs. Commissioner (1993) involved investment interest expense. In each of the years 1981, 1982, 1983, 1984, and 1986, the petitioners' investment interest expense exceeded the amount deductible under Section 163(d). The petitioners therefore deducted an amount equal to net investment income plus $10,000 ($25,000 in 1983-1984) and carried over the excess investmetn interest to succeeding years until used in 1987. The petitioner's carryover amounts exceeded their taxable income in 1981-1983, 1985, and 1986. The Tax Court determined that the carryover of investment interest expense to succeeding years pursuant to Section 163(d) was not limited by the amount of the petitioners' current year taxable income. The Court also held that it will no longer follow its 1989 opinion in Beyer vs. Commissioner, 92 TC 1304.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Sep 1-Sep 30,
PY - 1993
DA - Sep 1-Sep 30, 1993
SP - 260
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax deductions
KW - Tax court decisions
KW - Section 163(d)
KW - Investment interest
KW - Internal Revenue Code
KW - Interest costs
KW - Carryover
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094925?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Randolph+W.+Lenz+and+Karin+Lenz%2C+Petitioners+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-09-01&rft.volume=101&rft.issue=3&rft.spage=260&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Virgil D. Rath, Petitioner v. Commissioner of Internal Revenue, Respondent; James R. Sanger and Marjorie F. Sanger, Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212091086; 00453234
AB - In Rath vs. Commissioner (1993), an S corporation purchased stock in RC and shortly thereafter sold the stock at a significant loss. The RC stock qualified as Section 1244 stock under Section 1244(c). The petitioners, shareholders in the S corporation, reported the loss that the S corporation incurred on the sale of the RC as an ordinary loss under Section 1244 (a). The Tax Court held that the ordinary loss treatment prescribed in Section 1244(a) only extends to stock issued to individual taxpayers and partnerships. Because the RC stock was issued to the S corporation, it follows that the petitioners are not entitled to report the loss as an ordinary loss in this case.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Sep 1-Sep 30,
PY - 1993
DA - Sep 1-Sep 30, 1993
SP - 196
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Stockholders
KW - Section 1244
KW - S corporations
KW - Losses
KW - Internal Revenue Code
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Virgil+D.+Rath%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent%3B+James+R.+Sanger+and+Marjorie+F.+Sanger%2C+Petitioners+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-09-01&rft.volume=101&rft.issue=3&rft.spage=196&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Harry W. Ratliff, Deceased, the First National Bank and Trust Company, Vinita, Oklahoma, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212090356; 00453239
AB - In Estate of Ratliff (1993), the petitioner extended interest-bearing loans repayable in monthly installments over 15 years. The notes evidencing the loans provided that all installments were to be applied to principal until the principal was fully paid and thereafter to interest. The Tax Court held : 1. The provisions of the notes did not, as a matter of law, control the allocation of payments for income tax purposes. 2. The petitioner's motion for summary judgment raised factual questions as to whether the notes reflected bona fide, arm's length arrangements, and the extent to which Section 446 applies, and accordingly, is denied.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Sep 1-Sep 30,
PY - 1993
DA - Sep 1-Sep 30, 1993
SP - 276
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 446(b)
KW - Loan agreements
KW - Internal Revenue Code
KW - Interest income
KW - Allocations
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Harry+W.+Ratliff%2C+Deceased%2C+the+First+National+Bank+and+Trust+Company%2C+Vinita%2C+Oklahoma%2C+Personal+Representative%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-09-01&rft.volume=101&rft.issue=3&rft.spage=276&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Bowater Incorporated, F.K.A. Bowater Holdings, Inc., and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212086040
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Sep 1-Sep 30,
PY - 1993
DA - Sep 1-Sep 30, 1993
SP - 207
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212086040?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Bowater+Incorporated%2C+F.K.A.+Bowater+Holdings%2C+Inc.%2C+and+Subsidiaries%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-09-01&rft.volume=101&rft.issue=3&rft.spage=207&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Sep 1-Sep 30, 1993
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Black Hills Corporation, D.B.A. Black Hills Power and Light Company, and Subsidiaries, Petitioners v. Commissioner of Internal Revenue, Rrespondent
AN - 212094976; 00453224
AB - In Black Hills Corp. vs. Commissioner (1993), an affiliated group of corporations filed consolidated returns for 1983-1984 on which they deducted black lung disability insurance premiums paid by affiliate X, a coal mining company. The insurance payments were front-loaded, exceeding the risk costs for years prior to anticipated mine closing and constituting prepayments for the mine closing year. The insurer maintained a reserve account in X's name to which it credited premium payments and sundry income and gains from which it debited the present value of the approved claims against X and various other expenses and investment losses. X was entitled to a full refund of the reserve account balance 2 years after policy termination. The Tax Court determined: 1. X's expenditures created a distinct asset that had to be capitalized. 2. X failed to disprove the correctness of the IRS' allocation of only a small portion of the expenditures to currently deductible ordinary expenses under Section 162, since coverage purchased pertained almost entirely to years not at issue.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Aug 1-Aug 31,
PY - 1993
DA - Aug 1-Aug 31, 1993
SP - 173
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Section 162
KW - Internal Revenue Code
KW - Insurance premiums
KW - Disability insurance
KW - Capital expenditures
KW - Business expenses
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212094976?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Black+Hills+Corporation%2C+D.B.A.+Black+Hills+Power+and+Light+Company%2C+and+Subsidiaries%2C+Petitioners+v.+Commissioner+of+Internal+Revenue%2C+Rrespondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-08-01&rft.volume=101&rft.issue=2&rft.spage=173&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Name - Black Hills Corp
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Lee Engineering Supply Co., Inc. Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212091149; 00453225
AB - In Lee Engineering Supply Co. vs. Commissioner (1993), the petitioner, in 1985, decided to terminate a defined benefit pension plan and failed to make the contribution required under Section 412 minimum funding provisions by October 15, 1985. When the plan was ultimately terminated on February 28, 1986, the excess of pension plan assets over trust liabilities was transferred to the petitioner's defined contribution profit-sharing plan. The Tax Court determined that: 1. the pension plan had accumulated a funding deficiency for FYE 1985 that was subject to the mandatory 5% excise tax of Section 4971, and 2. a transfer of a pension plan surplus to a profit-sharing plan was an employer reversion subject to the 10% excise tax of Section 4980(a).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Aug 1-Aug 31,
PY - 1993
DA - Aug 1-Aug 31, 1993
SP - 189
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 2
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Terminations
KW - Tax court decisions
KW - Section 4980(a)
KW - Section 4971
KW - Pension plan funding
KW - Internal Revenue Code
KW - Excise taxes
KW - Defined benefit plans
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212091149?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Lee+Engineering+Supply+Co.%2C+Inc.+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-08-01&rft.volume=101&rft.issue=2&rft.spage=189&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Name - Lee Engineering Supply Co
N1 - Copyright - Copyright Superintendent of Documents Aug 1-Aug 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - McDermott Incorporated, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212104971; 00452159
AB - In McDermott Inc. vs. Commissioner (1993), the petitioner pleaded nolo contendere to one count of an indictment charging the petitioner with a violation of Section 1 of the Sherman Act by engaging in anticompetitive conduct in marine construction, including collusive bid rigging. The petitioner later settled 60 treble damage claims in suits brought under Section 4 of the Clayton Act. Under IRC Section 162(g), if in a criminal proceeding a taxpayer is convicted or pleads guilty or nolo contendere to a charge of an antitrust violation, 2/3 of a Section 162(a) deduction is disallowed for any amount paid on any judgment or settlement of any action brought under Section 4 of the Clayton Act. The Tax Court held that the standard for measuring Section 162(g) applicability depends on the scope of the conduct to which the taxpayer admitted in the criminal proceeding and whether the conduct was essentially coextensive with the conduct that gave rise to the civil settlement.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jul 1-Jul 31,
PY - 1993
DA - Jul 1-Jul 31, 1993
SP - 155
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Settlements & damages
KW - Section 162
KW - Internal Revenue Code
KW - IRS disallowance
KW - Clayton Antitrust Act 1914-US
KW - US
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LA - English
DB - ProQuest Central
N1 - Name - McDermott Inc
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Pacific Enterprises and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212104914
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jul 1-Jul 31,
PY - 1993
DA - Jul 1-Jul 31, 1993
SP - 1
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1993
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Pacific First Federal Savings Bank, Petitioner vs. Commissioner of Internal Revenue, Respondent
AN - 212096880; 00452156
AB - In Pacific First Federal Savings Bank vs. Commissioner (1993), the IRS issued Reg. 1.593-6A(b)(5) in 1978, changing the manner in which mutual savings banks calculated the allowable deduction for an addition to bad debt reserves. As originally issued, the regulations were to operate prospectively only. However, the IRS subsequently amended the regulation to provide that, where net operating losses arising in the years after the effective date were carried back to years before such date, the deduction for the addition to bad debt reserves for such years was to be recalculated in the manner provided in the revised regulations. The Tax Court determined, on remand from the Court of Appeals for the 9th Circuit, that retroactive application of the changed rule was not an abuse of discretion.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jul 1-Jul 31,
PY - 1993
DA - Jul 1-Jul 31, 1993
SP - 117
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax regulations
KW - Tax deductions
KW - Tax court decisions
KW - Retroactive
KW - Reserve requirements
KW - Reg. 1.593-6A(b)(5)
KW - Mutual savings institutions
KW - Carryback
KW - Bad debts
KW - US
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LA - English
DB - ProQuest Central
N1 - Name - Pacific First Federal Savings Bank-Tacoma WA
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Union Oil Company of California, Petitioner v. Commissioner of Internal Revenue
AN - 212095122; 00452157
AB - On April 25, 1983, P1, the common parent of P Group, became a party to a reverse acquisition as specified in Reg. 1.1502-75(d)(3)(i). As a result thereof, P1 became a subsidairy of P2, the new common parent of P Group. In 1990, the IRS issued a notice of deficiency to P1 for the P Group for deficiencies in its income tax liabilities for the taxable years preceding the reverse acquisition. P1 filed a petition for redetermination of these deficiencies, and thereafter the Court entered a decision pursuant to a stipulation of the parties. P1 then filed a motion to vacate the decision on the basis that pursuant to Southern Pacific Co. vs. Commissioner (1985), 84 TC 395, P2 was only an agent authorized to receive the notice of deficiency for the consolidated group for the preacquisition years. In Union Oil Co. of California vs. Commissioner (1993), the Tax Court denied the petitioner's motion to vacate the stipulated decisions and dismiss the petition.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jul 1-Jul 31,
PY - 1993
DA - Jul 1-Jul 31, 1993
SP - 130
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax underpayment
KW - Tax regulations
KW - Tax court decisions
KW - Reg. 1.1502-75(d)(3)(i)
KW - Corporate income tax
KW - Consolidated tax returns
KW - Consolidated groups
KW - Acquisitions & mergers
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Phillips Petroleum Company and Affiliated Subsidiaries, Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212091211
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jul 1-Jul 31,
PY - 1993
DA - Jul 1-Jul 31, 1993
SP - 78
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212091211?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1993
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Mary Eileen Stovall, Qualified Heiress of Estate of Mary E. Keyes, et al., Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212090434; 00452158
AB - In Stovall vs. Commissioner (1993), the petitioners received from the decedent's estate farm property qualifying for the special use valuation under Section 2032A. Within 15 years of the decedent's death, the petitioners, as qualified heirs, leased the qualified real property to a co-heir under a cash rental arrangement. Within the 15-year period following the decedent's death, the IRS issued a questionnaire to the petitioners, which they answered and returned to the IRS, disclosing the cash rental of the qualified property. The Tax Court held: 1. The petitioners' cash rental of the qualified property constituted a cessation of the qualified use resulting in a liability for additional federal estate tax under Section 2032A(c)(2)(A) with respect to the qualified property. 2. Since the notices of deficiency were issued more than 3 years after the date the IRS received the notification of the cessation of the qualified use, the IRS was barred from assessing and collecting additional federal estate taxes.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jul 1-Jul 31,
PY - 1993
DA - Jul 1-Jul 31, 1993
SP - 140
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax elections
KW - Tax court decisions
KW - Tax assessments
KW - Statutes of limitations
KW - Section 2032A
KW - Internal Revenue Code
KW - Estate taxes
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212090434?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Mary+Eileen+Stovall%2C+Qualified+Heiress+of+Estate+of+Mary+E.+Keyes%2C+et+al.%2C+Petitioners+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-07-01&rft.volume=101&rft.issue=1&rft.spage=140&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Theordore A. Frederick, et al., Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212086169; 00452160
AB - In Frederick v. Commissioner (1993), the petitioners were shareholders of X, an accrual-basis corporation that elected S corporation treatment effective for its 1986 taxable year. X was a general partner of limited partnership A that had borrowed funds in 1980 and reduced its taxable income for 1980-1982 by deducting accrued but unpaid interest. On its 1986 Form 1065, A reported "recovered" income consisting of unpaid interest that had previously been deducted, and A passed this recovered income through to X, which reported it on its 1986 return. The petitioners did not report their pro rata share of X's received interest deductions under Section 1366(a). The Tax Court determined that the petitioners were required to include recovered interest expenses in income pursuant the tax benefit rule and Section 702(a)(7) and Section 1366(a).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jul 1-Jul 31,
PY - 1993
DA - Jul 1-Jul 31, 1993
SP - 35
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Tax benefit rule
KW - Section 702(a)(7)
KW - Section 1366(a)
KW - S corporations
KW - Recovery
KW - Internal Revenue Code
KW - Interest costs
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212086169?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Ethel H. Kurz, Deceased, the First National Bank of Chicago, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212086132; 00452161
AB - In Estate of Kurz, the petitioner estate claimed overpayment of estate tax on the estate of the decedent, who died September 6, 1986. At the time of death, the decedent was the beneficiary of a trust of her husband, who died in 1971. The husband's trust had 2 funds, marital and family, and the decedent possessed general power of appointment giving her the right to consume up to 5% of the family trust in event that the marital rust was completely exhausted. The Tax Court determined: 1. contingency need not be beyond the decedent's control, but must have significant nontax consequences independent of decedent's ability to exercise power, or else property subject to the contingent general power is includable in the decedent's estate regardless of whether the contingency occurred prior to decedent's death, and 2 the decedent's general power of appointment over 5% of the famuly trust at the time of her death caused the inclusion of that portion in her gross estate under Section 2041(a)(2).
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jul 1-Jul 31,
PY - 1993
DA - Jul 1-Jul 31, 1993
SP - 44
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax regulations
KW - Tax court decisions
KW - Section 2041
KW - Reg. 20.2041
KW - Reg. 20.2038
KW - Powers of appointment
KW - Internal Revenue Code
KW - Family trusts
KW - Estate taxes
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212086132?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Ethel+H.+Kurz%2C+Deceased%2C+the+First+National+Bank+of+Chicago%2C+Executor%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-07-01&rft.volume=101&rft.issue=1&rft.spage=44&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Corey Don Eiges, Theresa Deal Eiges, and Jordan Deal Eiges, a Minor, by Corey Don Eiges and Theresa Deal Eiges, as Next Friends, Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212086076; 00452162
AB - In Eiges vs. Commissioner (1993), the Commissioner had issued a notice of transferee liability to the 4-year old petitioner for the petitioner's parents' 1983 and 1988 income tax deficiencies and additions to tax. The petition filed by the parents was not signed by the minor or by his parents on his behalf, and no notice of liability was attached. No legal guardian had been appointed for the minor petitioner. The Tax Court denied the Commissioner's motion to dismiss for lack of jurisdiction as to the minor and to amend the caption accordingly, since his parents could act as the minor's "next friends' under Rule 60(d), the Tax Court Rules of Practices and Procedure, and did intend to petition for redetermination of both their deficiencies and the minor son's transferee liability.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jul 1-Jul 31,
PY - 1993
DA - Jul 1-Jul 31, 1993
SP - 61
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax underpayment
KW - Tax court decisions
KW - Minors
KW - Jurisdiction
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212086076?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Corey+Don+Eiges%2C+Theresa+Deal+Eiges%2C+and+Jordan+Deal+Eiges%2C+a+Minor%2C+by+Corey+Don+Eiges+and+Theresa+Deal+Eiges%2C+as+Next+Friends%2C+Petitioners+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-07-01&rft.volume=101&rft.issue=1&rft.spage=61&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Mary Ellen Cebula, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212065538; 00452163
AB - In Cebula vs. Commissioner (1993), the petitioner was a widow who utilized 5-year income averaging under Section 402(e)(1) in computing the tax on the lum-sum distribution she received in 1989 from a qualified pension plan on account of her husband's death in 1988 at age 45. The Tax Court determined that, on a literal reading and the legislative history of the relevant statute, the petitioner was precluded from computing her 1989 income tax under 5-year averaging because the requirement of Section 402(e)(4)(B)(i) that employees attain the age 59 1/2 applies to distributions to the widow as well as to the employee himself.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jul 1-Jul 31,
PY - 1993
DA - Jul 1-Jul 31, 1993
SP - 70
CY - Washington
PB - Superintendent of Documents
VL - 101
IS - 1
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Section 402(e)(4)(B)
KW - Lump sum distributions
KW - Internal Revenue Code
KW - Distribution of retirement plan assets
KW - Averaging income
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jul 1-Jul 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Susan B. Elias, Transferee, et al., Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212097003; 00445260
AB - In Elias vs. Commissioner (1993), the petitioners' parents had transferred to them land that was subject to an income tax lien for 1986 and 1987. The petitioners moved for a summary judgment on the Commissioner's claim of transferee liability. The petitioners had been successful in state court against the government, but failed to comply with 28 USC Section 2410(b) service and pleading requirements. The Tax Court determined that the Commissioner's claim was not barred by the doctrine of res judicata, since the US had not been subject to the jurisdiction of the state court and had not waived its sovereign immunity. The Commissioner was not precluded by the quiet title judgment from asserting transferee liability. The Court also denied the petitioner's request for a summary judgment, since genuine issues of material fact remained with respect to transferee liability.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jun 1-Jun 30,
PY - 1993
DA - Jun 1-Jun 30, 1993
SP - 510
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax liens
KW - Tax court decisions
KW - Liability
KW - Jurisdiction
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097003?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Susan+B.+Elias%2C+Transferee%2C+et+al.%2C+Petitioners+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-06-01&rft.volume=100&rft.issue=6&rft.spage=510&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Rugby Productions Ltd., Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212096954; 00445262
AB - In 1987, the petitioner was a personal service corporation owned by a key employee. The petitioner paid and deducted $115,492 for 2 premium payments for an insurance policy that would have paid the petitioner $75,000 monthly for 60 months in case of temporary total disability of the key employee. In Rugby Productions Ltd. vs. Commissioner (1993), the Tax Court determined that the policy proceeds paid to the petitioner would have constituted exempt income to the petitioner under Section 104(a)(3), since the petitioner had not established the key employee's right to the proceeds of the insurance policy. The premiums paid by the petitioner were not deductible under Section 265(a)(1), since the premiums were allocable to exempt income. The Court further ruled that the petitioner was not liable for the Section 6653(a) addition to tax for negligence.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jun 1-Jun 30,
PY - 1993
DA - Jun 1-Jun 30, 1993
SP - 531
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax exempt
KW - Tax deductions
KW - Tax court decisions
KW - Section 265(a)(1)
KW - Section 104(a)(3)
KW - Key man insurance
KW - Internal Revenue Code
KW - Insurance premiums
KW - Business expenses
KW - US
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LA - English
DB - ProQuest Central
N1 - Name - Rugby Productions Ltd
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Southwestern Energy Company and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212093712
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jun 1-Jun 30,
PY - 1993
DA - Jun 1-Jun 30, 1993
SP - 500
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093712?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1993
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Beatriz Mejia Coninck, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212093658; 00445258
AB - In Coninck vs. Commissioner (1993), a notice of deficiency was sent for the petitioner's taxable year 1985, and the petitioner's attorney filed a petition on behalf of the petitioner. On January 29, 1993, the petitioner's attorney filed a motion to withdraw as counsel, and the Tax Court granted the motion to withdraw. At the Court's May 3, 1993, trial session, there was no appearance by or on behalf of the petitioner. The respondent moved that this case be dismissed on the basis that the petitioner is a fugitive from justice and argued that the Court should decline to exercise jurisdiciton to redetermine the deficiency and additions to tax determined by the respondent. The Tax Court determined: 1. Petitioner's fugitive status is not a basis for dismissal on jurisdictional grounds since the petitioner's petition was timely filed in accordance with the applicable statutes and rules. 2. The petitioner's deemed admissions under Rule 90(c) supports the deficiency and additions to tax for substantial understatement and fraud.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jun 1-Jun 30,
PY - 1993
DA - Jun 1-Jun 30, 1993
SP - 495
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax underpayment
KW - Tax court decisions
KW - Tax assessments
KW - Section 6661
KW - Jurisdiction
KW - Internal Revenue Code
KW - Fraud
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Intel Corporation and Consolidated Subsidiaries, petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212093591
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jun 1-Jun 30,
PY - 1993
DA - Jun 1-Jun 30, 1993
SP - 616
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093591?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Intel+Corporation+and+Consolidated+Subsidiaries%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-06-01&rft.volume=100&rft.issue=6&rft.spage=616&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1993
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - James L. Hudson, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212091340; 00445264
AB - In Hudson vs. Commissioner (1993), a trial court had ruled that the petitioner's master audio tape investment program did not constitute an abusive tax shelter since the tapes were not overvalued by more than 200%. The appellate court had affirmed but on the grounds that there was no threat of continuing violation of federal tax laws, since the petitioner had ceased promoting the tax shelter. The Tax Court determined that the doctrine of collateral estoppel did not bar the Commissioner from litigating in a subsequent proceeding the value of each master tape, since the Commissioner did not receive effective appellate review of the valuation.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jun 1-Jun 30,
PY - 1993
DA - Jun 1-Jun 30, 1993
SP - 590
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Valuation
KW - Tax shelters
KW - Tax deductions
KW - Tax court decisions
KW - Estoppel
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212091340?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=James+L.+Hudson%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-06-01&rft.volume=100&rft.issue=6&rft.spage=590&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Robert L. Karem and Hazel W. Karem, Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212091279; 00445261
AB - In Karem vs. Commissioner (1993), Robert L. Karem received a lump sum distribution from a qualified pension plan in 1987. Pursuant to a Louisiana judgment partitioning the community property of Robert Karem and his former wife rendered the following year, 1/2 of the lump-sum was paid to Karem's former wife. The petitioners, electing 10-year averaging treatment with respect to the lump-sum distribution, reported 1/2 of the taxable portion of the distribution on Form 4972. The IRS detemined that the petitioners are taxable on 100% of the taxable portion of the distribution. The Tax Court ruled: 1. The state court judgment rendered more than one year after the lump-sum distribution does not meet the requirements of Section 414(p)(2) and is not a qualified domestic relations order (QDRO). Therefore, Karem's former wife is not alternative payee under a QDRO with respect to any portion of the lump-sum distribution. 2. The petitioners are liable for 100% of the tax imposed on lump-sum distributions under Section 402(e)(1)(A), notwithstanding the Louisiana community property law.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jun 1-Jun 30,
PY - 1993
DA - Jun 1-Jun 30, 1993
SP - 521
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax underpayment
KW - Tax court decisions
KW - Section 414(p)(2)
KW - Section 402(e)
KW - Lump sum distributions
KW - Internal Revenue Code
KW - Divorce
KW - Distribution of retirement plan assets
KW - Community property
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212091279?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Burnes P.Downey and Marjorie Downey, Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212065737; 00445267
AB - Burnes P. Downey, an airline pilot, sued his former employer under the 1967 Age Discrimination in Employment Act (ADEA), claiming that certain actions of his employer constituted unlawful age discrimination in violation of ADEA. Downey received the amount of $120,000 in settlement of his ADEA claim. One-half of the settlement amount was allocated to nonliquidated damages and 1/2 was allocated to liquidated damages. In Downey vs. Commissioner (1991), the Tax Court held that both the liquidated damages and nonliquidated damages received by Downey were excludable under Section 104(a)(2). The IRS asked the Tax Court to reconsider its decision in light of the Supreme Court's opinion in US vs. Burke (1992). The Tax Court held, upon reconsideration, to adhere to its original holding that all damages that the petitioner received on account of his ADEA claim were excludable.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jun 1-Jun 30,
PY - 1993
DA - Jun 1-Jun 30, 1993
SP - 634
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Taxable income
KW - Tax court decisions
KW - Settlements & damages
KW - Section 104(a)(2)
KW - Internal Revenue Code
KW - Exclusion
KW - 97 TC 150
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212065737?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Burnes+P.Downey+and+Marjorie+Downey%2C+Petitioners+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-06-01&rft.volume=100&rft.issue=6&rft.spage=634&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Federal National Mortgage Association, Petitioner v. Commissioner of Internal Revenue, Respondent
AN - 212065689
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jun 1-Jun 30,
PY - 1993
DA - Jun 1-Jun 30, 1993
SP - 541
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212065689?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Federal+National+Mortgage+Association%2C+Petitioner+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-06-01&rft.volume=100&rft.issue=6&rft.spage=541&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1993
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - FMC Corporation and Subsidiaries, Petitioners v. Commissioner of Internal Revenue, Respondent
AN - 212065608
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Jun 1-Jun 30,
PY - 1993
DA - Jun 1-Jun 30, 1993
SP - 595
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 6
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212065608?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=FMC+Corporation+and+Subsidiaries%2C+Petitioners+v.+Commissioner+of+Internal+Revenue%2C+Respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-06-01&rft.volume=100&rft.issue=6&rft.spage=595&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Jun 1-Jun 30, 1993
N1 - Last updated - 2014-06-28
ER -
TY - JOUR
T1 - Melvin L. Powers, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091351; 00435830
AB - In the Powers versus Commissioner case, the Commissioner issued a deficiency notice in July 1986 for the petitioner's taxable years 1978-1979 after making no effort to contact the petitioner during the 3 years allowed by Section 6501 to assess tax or the 3 additional years in which the petitioner agreed to extend the period to assess the tax. The Commissioner's counsel was familiar with the petitioner's tax returns for the years at issue and the parties stipulated that there was no deficiency or additions to tax due from the petitioner. The petitioner moved, pursuant to Section 7430 and Rule 231, for an award of reasonable litigation costs and attorney's fees. The Tax Court determined that the standard for deciding the validity of the notice of deficiency differed from the standard for deciding whether the government's position was substantially justified. The Court also found that the Commissioner's position when the deficiency notice was issued lacked reasonable basis in law and fact and was not substantially justified since it had no factual basis and the Commissioner had not attempted to obtain information about the case before adopting its position.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///May 1-May 31,
PY - 1993
DA - May 1-May 31, 1993
SP - 457
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Tax assessments
KW - Section 7430
KW - Section 6501
KW - Notices
KW - Litigation
KW - Legal fees
KW - Internal Revenue Code
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212091351?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Melvin+L.+Powers%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-05-01&rft.volume=100&rft.issue=5&rft.spage=457&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Herbert R. Cavenaugh, Deceased, Wm. Monroe Kerr, Independent Administrator, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212090764; 00435827
AB - In the Estate of Cavenaugh versus Commissioner case, the Tax Court determined that the value of the gross estate included: 1. under Section 2042(1), the entire death benefit paid to the petitioner under the term insurance policy, since the deceased's community interest was settled on the date of her death and her estate had no rights in the policy or its proceeds, and 2. under the deceased's will and state law, previously untaxed property interests devised by her will, since her husband made the qualified terminable interest property election and had qualifying income interest for life in the property for purposes of Section 2044(a). The Court also held that the petitioner was liable for the Section 6651(a)(1) addition to tax for late filing of the estate tax return.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///May 1-May 31,
PY - 1993
DA - May 1-May 31, 1993
SP - 407
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Term insurance
KW - Tax court decisions
KW - Section 2044(a)
KW - Section 2042(1)
KW - Qualified Terminable Interest Property
KW - Life insurance
KW - Internal Revenue Code
KW - Estate taxes
KW - Community property
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212090764?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Herbert+R.+Cavenaugh%2C+Deceased%2C+Wm.+Monroe+Kerr%2C+Independent+Administrator%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-05-01&rft.volume=100&rft.issue=5&rft.spage=407&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Geisinger Health Plan, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212090648; 00435826
AB - In the Geisinger Health Plan versus Commissioner case, the petitioner, an owner/operator of an HMO, affiliated with 8 tax-exempt organizations to form a health-care system and contracted with 20 hospitals, including 2 of its affiliates, to provide physician and hospital services to its subscribers. Two of the affiliated hospitals provided 80% of the services rendered to the petitioner's subscribers. The Tax Court determined that the petitioner could not be classified as an integral part of the tax-exempt hospitals and was not entitled to the Section 501(c)(3) exemption since its services were not so substantially and closely related to exempt purposes of hospitals so as to justify disregarding its private interests and partly unrelated functions.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///May 1-May 31,
PY - 1993
DA - May 1-May 31, 1993
SP - 394
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax exemptions
KW - Tax exempt organizations
KW - Tax court decisions
KW - Section 501(c)(3)
KW - Internal Revenue Code
KW - Hospitals
KW - HMOs
KW - Affiliates
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Geisinger+Health+Plan%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-05-01&rft.volume=100&rft.issue=5&rft.spage=394&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Stokely USA, Inc., Formerly Oconomowoc Canning Company, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212090565; 00435829
AB - In the Stokely USA Inc. versus Commissioner case, the Tax Court determined that, in order to be significant, powers, rights, or continuing interests listed in Section 1253(b)(2) must be coextensive with the duration of the interest transferred. The Court also found that the transferor's 5-year right to disapprove an assignment of the rights was not significant within the meaning of Section 1253(b)(2) since the right was limited to 5 years, whereas the petitioner's rights in the transferred trademarks were of unlimited duration. Finally, the Court found that the trademark transfer was not a sale of capital assets and the petitioner was entitled to amortize the cost of the trademarks since the 20-year restriction on the petitioner's ability to use the trademarks on certain products was a significant right retained under Section 1253(a) based upon all the facts and circumstances at the time of transfer.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///May 1-May 31,
PY - 1993
DA - May 1-May 31, 1993
SP - 439
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Trademarks
KW - Tax court decisions
KW - Section 1253
KW - Property transfers
KW - Property rights
KW - Internal Revenue Code
KW - Amortization
KW - Agreements
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Hazard E. Reeves, Deceased, Alexander G. Reeves, Harry Miller, and the Bank of New York, Co-executors, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212086250; 00435828
AB - In the Estate of Reeves versus Commissioner case, when the decedent died in December 1986, the executors of the estate sold the employer stock shares to an employer stock ownership plan (ESOP) and elected to treat the surviving spouse's lifetime interest in residuary trust as qualified terminal interest property (QTIP). The QTIP included the date-of-death value of the shares sold to the ESOP and the estate claimed deductions under Section 2057 equal to 50% of the ESOP stock sale proceeds, and under Section 2056(b)(7) for the QTIP marital deduction. The Tax Court determined, for estate tax purposes, that unambiguous language of Section 2056(b)(9) prohibiting double deduction required the marital deduction to be reduced by the amount of the ESOP deduction, which was allowable in full.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///May 1-May 31,
PY - 1993
DA - May 1-May 31, 1993
SP - 427
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 5
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Section 2057
KW - Section 2056(b)
KW - Qualified Terminable Interest Property
KW - Marital deductions
KW - Internal Revenue Code
KW - Estate taxes
KW - Estate assets
KW - ESOP
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents May 1-May 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - John N. Balch and Olga G. Balch, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212105038; 00429532
AB - In the Balch versus Commissioner case, severance pay agreements were executed with 4 petitioners after 2 companies agreed to merge. The company and petitioners amended the agreements to reduce severance pay to avoid the Section 4999 parachute payments excise tax. The new corporation, after acquiring the first, paid each petitioner additional compensation or bonuses approximating the difference between the original and amended severance pay agreement. The Commissioner multiplied each petitioner's daily rate of compensation prior to termination of full-time employment by the number of days thereafter worked and determined that additional compensation paid was unreasonable. The Tax Court adopted the Commissioner's daily rate method for computing reasonable compensation and determined that the majority of petitioners' compensation received after the change in ownership and control was excess parachute payment subject to the 20% excise tax. The petitioners failed to prove by clear and convincing evidence that amounts received were reasonable compensation for services.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Apr 1-Apr 30,
PY - 1993
DA - Apr 1-Apr 30, 1993
SP - 331
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Unreasonable compensation
KW - Tax court decisions
KW - Severance pay
KW - Section 4999
KW - Internal Revenue Code
KW - Golden parachutes
KW - Excise taxes
KW - Bonuses
KW - Acquisitions & mergers
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - George Wayne Bradley, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212097073; 00429534
AB - In the Bradley versus Commissioner case, no partner had petitioned the court for readjustment after an issuance of notice of final partnership administrative adjustment (FPAA). The Tax Court granted the Commissioner's motion to dimiss for lack of jurisdiction to the extent the petition sought to put FPAA adjustments at issue. In a partner-level proceeding involving nonpartnership items, reference to deficiency in notice did not confer on the court jurisdiction to redetermine the deficiency attributable to the tax treatment of partnership items. Also, Section 6230 neither requires issuance of notice of computational adjustment before the issuance of a notice of deficiency in respect of affected items, nor even requires a notice of computational adjustment at all.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Apr 1-Apr 30,
PY - 1993
DA - Apr 1-Apr 30, 1993
SP - 367
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Tax assessments
KW - TEFRA 1982-US
KW - Partnerships
KW - Notices
KW - Jurisdiction
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212097073?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Christine Patronik-Holder, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095250; 00429535
AB - In the Patronik-Holder versus Commissioner case, the petitioner and her husband had not filed a return for 1988. The Commissioner issued a notice of deficiency to the petitioner based on her salary and wages. The petitioner and her husband met with IRS agents and prepared a 1988 return, which was filed in 1992. The petitioner's withholding credits exceeded the joint 1988 liability, and the petitioner argued that she was not liable for Section 6651(a)(1) failure to file an addition because the amount of tax required to be shown was less than the withholding credits. The Commissioner argued that the amount of tax required to be shown is not reduced by withholding under Section 6651(b)(1) for purposes of the minimum addition for failure to file more than 60 days from the due date. The Tax Court held that the petitioner was not liable for the Section 6651(a) $100 minimum addition, since legislative history indicated that it was the congressional intent to apply the minimum only in a case of underpayment, which the petitioner did not have.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Apr 1-Apr 30,
PY - 1993
DA - Apr 1-Apr 30, 1993
SP - 374
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Withholding taxes
KW - Tax overpayment
KW - Tax evasion
KW - Tax credits
KW - Tax court decisions
KW - Section 6651(a)
KW - Internal Revenue Code
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - CanadianOxy Offshore Production Co. (Formerly: Cities Service Company and Cities Offshore Production Co.), petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095194; 00429536
AB - In the CanadianOxy Offshore Production Co. versus Commissioner case, the petitioner integrated producer filed quarterly and annual 1992 excise tax returns claiming Section 4994(c)(2) front-end oil credits against the windfall profit tax on crude oil it sold after an Executive order dated January 28, 1981. After it decontrolled the crude oil, the petitioner did not recertify that the crude oil sold was tertiary incentive oil exempt from price controls. The Commissioner contended that the front-end credit ended with decontrol on January 28, 1981, or else the petitioner had tertiary incentive revenue (TIR) to the extent that the amount received for crude oil exceeded the amount that would have been received if price controls had continued. The Tax Court held that the executive order ended TIR, but not the front-end oil credit, which was limited by Section 4994(c)(2)(B) to the aggregate windfall profit tax imposed.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Apr 1-Apr 30,
PY - 1993
DA - Apr 1-Apr 30, 1993
SP - 382
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Windfall profits
KW - Tax credits
KW - Tax court decisions
KW - Section 4994(c)(2)
KW - Internal Revenue Code
KW - Excise taxes
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Thomas C. Rink and Alison W. Rink, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212093758; 00429531
AB - In the Rink versus Commissioner case, in 1987, the Commissioner and the petitioner, an experienced attorney, had executed a Section 7121 closing agreement. Both parties asserted that the agreement was clear and unambiguous. The petitioner had known the Commissioner's understanding was different from his and had withheld information because he had not been asked. The petitioner sought further deductions for 1986 based on his interpretation. The Tax Court held that the agreement was unambiguous and supported the Commissioner. Even if the agreement language were ambiguous, general contract principles would control the interpretation and favor the Commissioner, since the petitioner, knowing what the Commissioner had intended, was bound by the Commissioner's meaning.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Apr 1-Apr 30,
PY - 1993
DA - Apr 1-Apr 30, 1993
SP - 319
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Section 7121
KW - Internal Revenue Code
KW - Information
KW - Agreements
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212093758?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Mishawaka Properties Co., Edmond A. Malouf, Sr., tax matters partner, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212091411; 00429533
AB - In the Mishawaka Properties Co. versus Commissioner case, the Commissioner sent triplicate notices of final partnership administrative adjustment to the managing partner and to the largest-percentage-interest general partner each as the tax matters partner (TMP). With the Section 6226(a) 90-day period, the managing partner filed a petition as the TMP. Neither the partners nor the Commissioner had ever designated a TMP for any year. Believing the assessment period had expired, no partner wished to file an amended ratifying petition, and the partner filed a motion of dismissal for lack of jurisdiction. The Tax Court held that implied ratification principles employed in non-TEFRA deficiency cases should also apply in TEFRA partnership proceedings, where the authority of the unauthorized petitioner is implied by authorized persons' actions or failure to act. The court also held that the petition was ratified and that it had jurisdiction in the case at bar.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Apr 1-Apr 30,
PY - 1993
DA - Apr 1-Apr 30, 1993
SP - 353
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - TEFRA 1982-US
KW - Section 6226(a)
KW - Petitions
KW - Partnerships
KW - Partners
KW - Jurisdiction
KW - Internal Revenue Code
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212091411?accountid=14244
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Elizabeth G. Huntington, deceased, Nancy H. Brunson, administratrix, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212086338; 00429530
AB - In the Estate of Huntington versus Commissioner case, the decedent's estate paid $425,000 to the decedent's stepsons in settlement of a lawsuit brought by the stepsons to enforce the terms of an alleged agreement the decedent and her husband had made to execute reciprocal wills. The Tax Court held that the decedent's estate may not deduct as a claim against the estate under Section 2053(a)(3) the $425,000 paid to the decedent's stepsons because the stepsons' underlying claim was not supported by consideration and because the amount paid with regard to this claim constituted a payment in the nature of the stepsons' inheritance.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Apr 1-Apr 30,
PY - 1993
DA - Apr 1-Apr 30, 1993
SP - 313
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 4
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Settlements & damages
KW - Section 2053(a)(3)
KW - Internal Revenue Code
KW - Estate taxes
KW - Beneficiaries
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Apr 1-Apr 30, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - United Cancer Council, Inc., petitioner v. Commissioner of Internal Revenue, respondent
AN - 212105076; 00429491
AB - In the United Cancer Council Inc. versus Commissioner of Internal Revenue case, the IRS had revoked the Council's favorable ruling letter that exempted it from federal income tax, made the revocation retroactive, and issued a notice of deficiency for certain years. The Council, seeking Section 7428 declaratory judgment that it qualified as a Section 501(c)(3) tax-exempt organization described under Section 170(c)(2), moved for summary judgment on the ground that the IRS' revocation of the favorable ruling letter without prior judicial hearing violated the Council's 5th Amendment rights to procedural due process. The Tax Court determined that procedural due process did not require the IRS to initiate a prerevocation judicial hearing.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Mar 1-Mar 31,
PY - 1993
DA - Mar 1-Mar 31, 1993
SP - 162
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax exempt organizations
KW - Tax court decisions
KW - Section 501(c)(3)
KW - Section 170(c)(2)
KW - Letter rulings
KW - Judicial reviews
KW - Internal Revenue Code
KW - Income taxes
KW - Due process of law
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Estate of Albert F. Metzger, deceased, John A. Metzger and Z. Townsend Parks, Jr., personal representatives, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212095274; 00429494
AB - In the Estate of Metzger versus Commissioner case, the decedent executed a power of attorney appointing his son attorney in fact and granting his son the authority to make gifts on his behalf. The son later drew 4 checks against the decedent's personal checking account payable to himself, his wife, and 2 other individuals. The son and his wife deposited their checks in a joint savings account on December 31, 1985. These checks did not clear the drawee bank until January 2, 1986. The decedent died in 1987. The Tax Court held that the decedent maintained dominion and control over the checks until they were paid by the drawee bank on January 2, 1986, notwithstanding the decedent's express ratification of the lawful acts of his attorney in fact. The court held, further, that the gifts were nonetheless deemed to be complete for purposes of Section 2503(b), under the relation-back doctrine. The court also ruled that the gifts in question were not required to be reported as taxable gifts on the federal estate tax return.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Mar 1-Mar 31,
PY - 1993
DA - Mar 1-Mar 31, 1993
SP - 204
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Powers of attorney
KW - Gifts
KW - Estate taxes
KW - US
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/212095274?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Estate+of+Albert+F.+Metzger%2C+deceased%2C+John+A.+Metzger+and+Z.+Townsend+Parks%2C+Jr.%2C+personal+representatives%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-03-01&rft.volume=100&rft.issue=3&rft.spage=204&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Peat Oil and Gas Associates, James Karr, a partner other than the tax matters partner, et al., petitioners v. Commissioner of Internal Revenue, respondent
AN - 212093925; 00429497
AB - The Tax Court's decision in the Peat Oil & Gas Associates versus Commissioner case was an affirmation of a prior opinion given in the Smith versus Commissioner case, in which deductions were denied for license fees, interest expense, and research and development expenses on the grounds that synthetic fuel activities of limited partnerships lacked economic substance. On appeal, the US Court of Appeals for the 6th Circuit reversed, while the Court of Appeals for the 11th Circuit affirmed. The Tax Court determined that the opinion of the 6th Circuit Court of Appeals failed to differentiate between potential economic benefits that might be realized by partners. It also found that the original opinion was correct that synthetic fuel activities lacked economic substance and partnerships did not engage in those activities with actual and honest profit objectives.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Mar 1-Mar 31,
PY - 1993
DA - Mar 1-Mar 31, 1993
SP - 271
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax deductions
KW - Tax court decisions
KW - Realized gains & losses
KW - R&D
KW - Petroleum industry
KW - Limited partnerships
KW - License
KW - Interest costs
KW - Fees & charges
KW - Corporate profits
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Peat+Oil+and+Gas+Associates%2C+James+Karr%2C+a+partner+other+than+the+tax+matters+partner%2C+et+al.%2C+petitioners+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-03-01&rft.volume=100&rft.issue=3&rft.spage=271&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Hughes International Sales Corporation, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212093842; 00429498
AB - In the Hughes International Sales Corp. versus Commissioner case, the Commissioner contended that the petitioner corporation did not qualify as a domestic international sales corporation (DISC) for its tax years ended March 31, 1982, and 1983, because Reg. 1.993-6(e)(1) required the corporation to use its related supplier's method of accounting for purposes of meeting the 95% gross receipts requirement of Section 992(a)(1)(A). The Tax Court determined that, as a preliminary matter, commissions that the supplier inadvertently paid the corporation on domestic sales, although not qualified export receipts, were required to be included in the company's gross receipts for purposes of the 95% gross receipts test. The Court also found that the accounting conformity requirement of Reg. 1.993-6(e)(1) was interpretative, not legislative, and was invalid to the extent that it required the corporation to use the supplier's method of accounting in computing qualified export receipts and gross receipts.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Mar 1-Mar 31,
PY - 1993
DA - Mar 1-Mar 31, 1993
SP - 293
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax regulations
KW - Tax court decisions
KW - Section 992(a)(1)(A)
KW - Reg. 1.993-6(e)(1)
KW - Qualifications
KW - Internal Revenue Code
KW - Income taxes
KW - Gross income
KW - DISC
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Robert B. Risman and Eleanor Risman, petitioners v. Commissioner of Internal Revenue, respondent
AN - 212086472; 00429493
AB - In the Risman versus Commissioner case, the Rismans remitted an arbitrary amount with Form 4868 (Application for Automatic Extension of Time) for taxable year 1981. The IRS credited the remittance to a non-interest-bearing suspense account. The Rismans did not file a joint return for 1981 until 1989, and the IRS contended that the remittance was an estimated tax payment such that the limitations period for collecting a refund of overpayment had expired. The Tax Court determined that the remittance was a mere deposit of funds and was not to be treated as payment until the date that the return was filed. Therefore, a refund for overpayment of tax was not barred. The court also held that the remittance was not an estimated prepayment of tax, but was made pursuant to the Section 6081 requirement for a Form 4868 extension request.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Mar 1-Mar 31,
PY - 1993
DA - Mar 1-Mar 31, 1993
SP - 191
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax returns
KW - Tax refunds
KW - Tax overpayment
KW - Tax court decisions
KW - Statutes of limitations
KW - Form 4868
KW - Estimated taxes
KW - Deposits
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Shirley T. Hagaman, transferee for William S. Hagaman, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212065930; 00429492
AB - In the Hagaman versus Commissioner case, the taxpayer-transferor transferred to the petitioner-transferee property valued, at the times of the respective transfers, at $263,000. Collection efforts against the taxpayer-transferor had been, and were likely to continue to be, futile. The IRS therefore sought to collect from the petitioner-transferee as a transferee, pursuant to Section 6901. The Tax Court held that the IRS did not need to demonstrate that the transferor was insolvent at the time of, or immediately after, the transfers at issue, unless such showing was required by applicable state law. The court held further that the IRS demonstrated that, under applicable state law, the petitioner would be liable as a transferee. The petitioner was therefore liable under Section 6901.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Mar 1-Mar 31,
PY - 1993
DA - Mar 1-Mar 31, 1993
SP - 180
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Tax collections
KW - State laws
KW - Section 6901
KW - Property transfers
KW - Liability
KW - Internal Revenue Code
KW - Insolvency
KW - Gifts
KW - Burden of proof
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Halliburton Company, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212065849; 00429495
AB - In the Halliburton Co. versus Commissioner case, the Commissioner issued a proposed adverse determination letter concluding that partial termination of the petitioner's defined contribution profit sharing plan had occurred in 1986 when the petitioner laid off 3,891, or 19.85%, of all plan participants during industry recession, because affected employees had not been vested in their accrued benefits as required under Section 411(d)(3). The petitioner brought Section 7476 declaratory judgment action. The Tax Court determined that the percentage, not the total number, of terminated employees, was significant for partial termination purposes. It also ruled that, absent circumstances of egregious abuse, 20% was the rule of thumb for defining a significant percentage drop in participation, and that no egregious abuse circumstances existed. Therefore, the Court's decision was that partial termination did not occur, since the 19.85% reduction was not significantly large, and forfeitures arising out of the reduction in plan participation were to be allocated among continuing participants.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Mar 1-Mar 31,
PY - 1993
DA - Mar 1-Mar 31, 1993
SP - 216
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Terminations
KW - Tax court decisions
KW - Section 7476
KW - Profit sharing plans
KW - Internal Revenue Code
KW - Defined contribution plans
KW - US
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LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - JOUR
T1 - Gabriel J. Baptiste, Jr., transferee, petitioner v. Commissioner of Internal Revenue, respondent
AN - 212065818; 00429496
AB - In the Baptiste versus Commissioner case, the decedent had died in 1981 possessing incidents of ownership in insurance policies on his life. The petitioner transferees had each received $50,000 as insurance beneficiaries before the due date of the transferor estate's estate tax return. The Commissioner had determined a deficiency in estate tax, and the Tax Court had previously decided that each transferee was liable for unpaid tax to the extent of $50,000 received. The Commissioner argued that the transferees were liable under Section 6601 for interest on the amount of personal liability for the unpaid estate tax from the due date of the transferor's estate tax return, while the transferees argued that Section 6324(a)(2) limited their liability for unpaid tax and interest to $50,000 each. The Tax Court held that the transferees owed interest on their unpaid liabilities, accrued from the due date of the estate's return since Section 6324(a)(2) limits the transferee's liability for unpaid estate tax and for interest thereon owed by the transferor, but not for interest owed by the transferee.
JF - United States. Tax Court. Reports
AU - Anonymous
Y1 - 1993///Mar 1-Mar 31,
PY - 1993
DA - Mar 1-Mar 31, 1993
SP - 252
CY - Washington
PB - Superintendent of Documents
VL - 100
IS - 3
SN - 00400017
KW - Business And Economics--Public Finance, Taxation
KW - Tax court decisions
KW - Section 6324(a)(2)
KW - Limit of liability
KW - Internal Revenue Code
KW - Interest
KW - Estate taxes
KW - Beneficiaries
KW - US
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aaccounting&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=United+States.+Tax+Court.+Reports&rft.atitle=Gabriel+J.+Baptiste%2C+Jr.%2C+transferee%2C+petitioner+v.+Commissioner+of+Internal+Revenue%2C+respondent&rft.au=Anonymous&rft.aulast=Anonymous&rft.aufirst=&rft.date=1993-03-01&rft.volume=100&rft.issue=3&rft.spage=252&rft.isbn=&rft.btitle=&rft.title=United+States.+Tax+Court.+Reports&rft.issn=00400017&rft_id=info:doi/
LA - English
DB - ProQuest Central
N1 - Copyright - Copyright Superintendent of Documents Mar 1-Mar 31, 1993
N1 - Last updated - 2014-06-28
N1 - SubjectsTermNotLitGenreText - US
ER -
TY - BOOK
T1 - United States court directory, Spring 1992
AN - 59618283; 1992-1204513
AB - Issued twice a year.
JF - Supt Docs, 1992. v+360+48 pp.
Y1 - 1992///0,
PY - 1992
DA - 0, 1992
EP - v+360+48
PB - Supt Docs
KW - Judges -- United States -- Directories
KW - United States -- Judiciary
KW - Courts -- United States -- Directories
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt Docs (loose-leaf) U.S. $23; elsewhere $28.75
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - The general effect of mandatory minimum prison terms: a longitudinal study of federal sentences imposed
AN - 59604649; 1992-0712418
AB - Sentences imposed by the federal courts from Jan. 1984-June 1990, for drug trafficking offenses, crimes of violence, or other major crimes.
JF - Dolley Madison House, 1520 H St., N.W., Washington, DC 20005, 1992. 29 pp.
AU - Meierhoefer, Barbara S
Y1 - 1992///0,
PY - 1992
DA - 0, 1992
SP - 29
PB - Dolley Madison House, 1520 H St., N.W., Washington, DC 20005
KW - Drug traffic -- United States
KW - Sentences (law) -- United States
KW - Criminal justice -- United States
KW - United States -- Law enforcement
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Dolley Madison House, 1520 H St., N.W., Washington, DC 20005
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Federal judicial workload statistics, December 31, 1991
AN - 59596911; 1992-0611921
AB - US courts of appeals, district courts, and bankruptcy courts for calendar year 1991. Includes civil and criminal caseloads, juror service, and pretrial services.
JF - Washington, DC 20544, 1992. ii+85 pp.
Y1 - 1992///0,
PY - 1992
DA - 0, 1992
EP - ii+85
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
KW - United States -- Courts of appeals -- Statistics
KW - Juries -- United States -- Statistics
KW - United States -- Judiciary
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1992-01-01&rft.volume=&rft.issue=&rft.spage=ii%2B85&rft.isbn=&rft.btitle=Federal+judicial+workload+statistics%2C+December+31%2C+1991&rft.title=Federal+judicial+workload+statistics%2C+December+31%2C+1991&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Sentencing federal offenders for crimes committed before November 1, 1987
AN - 59612104; 1992-0705728
AB - Taking into account different correctional options available under the previous criminal justice regime; emphasis on parole eligibility.
JF - Dolley Madison House, 1520 H St., N.W., Washington, DC 20005, September 1991. x+67 pp.
AU - Eaglin, James B
Y1 - 1991/09//
PY - 1991
DA - September 1991
EP - x+67
PB - Dolley Madison House, 1520 H St., N.W., Washington, DC 20005
KW - Sentences (law) -- United States
KW - Criminal justice -- United States
KW - Parole -- United States
KW - Correction (penology) -- United States
KW - United States -- Law enforcement
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Dolley Madison House, 1520 H St., N.W., Washington, DC 20005 pa
N1 - Document feature - il(s), table(s)
N1 - SuppNotes - rev
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Federal judicial workload statistics, December 31, 1990
AN - 59588170; 1992-0602352
AB - US courts of appeals, district courts, and bankruptcy courts for calendar year 1990. Includes civil and criminal caseloads, juror service, and pretrial services.
JF - Washington, DC 20544, 1991. ii+71 pp.
Y1 - 1991///0,
PY - 1991
DA - 0, 1991
EP - ii+71
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
KW - United States -- Courts of appeals -- Statistics
KW - Juries -- United States -- Statistics
KW - United States -- Judiciary
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59588170?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1991-01-01&rft.volume=&rft.issue=&rft.spage=ii%2B71&rft.isbn=&rft.btitle=Federal+judicial+workload+statistics%2C+December+31%2C+1990&rft.title=Federal+judicial+workload+statistics%2C+December+31%2C+1990&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Federal offenders in United States courts, 1986 through 1990
AN - 59583756; 1992-0209649
AB - Includes tables summarizing case filings, convictions, sentences, and demographics; historical tables for select offenses of national interest; type of sentence imposed for convictions in major offense categories, by district.
JF - Washington, DC 20544, 1991. ii+139 pp.
Y1 - 1991///0,
PY - 1991
DA - 0, 1991
EP - ii+139
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
KW - Crime and criminals -- United States -- Statistics
KW - United States -- Law enforcement
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59583756?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1991-01-01&rft.volume=&rft.issue=&rft.spage=ii%2B139&rft.isbn=&rft.btitle=Federal+offenders+in+United+States+courts%2C+1986+through+1990&rft.title=Federal+offenders+in+United+States+courts%2C+1986+through+1990&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s), chart(s)
N1 - SuppNotes - 20th ed.
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Copyright law
AN - 59565705; 1991-1313790
AB - Issues of ownership and use of works of literature, music, and art, including formalities, limitations, procedures, and remedies.
JF - 1520 H St., N.W., Washington, DC 20005, 1991. vii+156 pp.
AU - Gorman, Robert A
Y1 - 1991///0,
PY - 1991
DA - 0, 1991
EP - vii+156
PB - 1520 H St., N.W., Washington, DC 20005
KW - Creation (literary, artistic, etc.) -- United States
KW - Copyright -- United States -- Legislation
KW - Property, Intellectual -- United States
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59565705?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Gorman%2C+Robert+A&rft.aulast=Gorman&rft.aufirst=Robert&rft.date=1991-01-01&rft.volume=&rft.issue=&rft.spage=vii%2B156&rft.isbn=&rft.btitle=Copyright+law&rft.title=Copyright+law&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - 1520 H St., N.W., Washington, DC 20005 pa
N1 - Document feature - bibl(s), index(es)
N1 - Last updated - 2016-09-28
ER -
TY - CHAP
T1 - Courts as "teachers in a vital national seminar" on human rights
T2 - World justice? - U.S. courts and international human rights
T3 - Series on state violence, state terrorism, and human rights
BT - ItemValueImpl ( label = Publication title value = [World justice? - U.S. courts and international human rights] blockName = text mnemonic = pub mnemonicSearchType = ExactMatch template = null )
AN - 37287801; 1093221
JF - World justice? - U.S. courts and international human rights
AU - Gibney, Mark
Y1 - 1991
PY - 1991
DA - 1991
SP - 81
EP - 106
PB - Westview Press
SN - 081331013X
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/37287801?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=bookitem&rft.jtitle=&rft.atitle=Courts+as+%22teachers+in+a+vital+national+seminar%22+on+human+rights&rft.au=Gibney%2C+Mark&rft.aulast=Gibney&rft.aufirst=Mark&rft.date=1991-01-01&rft.volume=&rft.issue=&rft.spage=81&rft.isbn=081331013X&rft.btitle=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.title=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - BOOK
T1 - World justice? - U.S. courts and international human rights
T2 - Series on state violence, state terrorism, and human rights
AN - 37286943; 1093217
JF - World justice? - U.S. courts and international human rights
AU - Gibney, Mark
Y1 - 1991
PY - 1991
DA - 1991
SP - 178
EP - xiv, 178
PB - Westview Press
SN - 081331013X
KW - Political Science
KW - Courts
KW - International human rights
KW - U.S.A.
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/37286943?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Gibney%2C+Mark&rft.aulast=Gibney&rft.aufirst=Mark&rft.date=1991-01-01&rft.volume=&rft.issue=&rft.spage=xiv&rft.isbn=081331013X&rft.btitle=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.title=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - CHAP
T1 - The relation of the individual to the state in the era of human rights
T2 - World justice? - U.S. courts and international human rights
T3 - Series on state violence, state terrorism, and human rights
BT - ItemValueImpl ( label = Publication title value = [World justice? - U.S. courts and international human rights] blockName = text mnemonic = pub mnemonicSearchType = ExactMatch template = null )
AN - 37285724; 1093225
JF - World justice? - U.S. courts and international human rights
AU - D'Amato, Anthony
Y1 - 1991
PY - 1991
DA - 1991
SP - 161
EP - 176
PB - Westview Press
SN - 081331013X
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/37285724?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=bookitem&rft.jtitle=&rft.atitle=The+relation+of+the+individual+to+the+state+in+the+era+of+human+rights&rft.au=D%27Amato%2C+Anthony&rft.aulast=D%27Amato&rft.aufirst=Anthony&rft.date=1991-01-01&rft.volume=&rft.issue=&rft.spage=161&rft.isbn=081331013X&rft.btitle=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.title=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - CHAP
T1 - International human rights law and U.S. law
T2 - World justice? - U.S. courts and international human rights
T3 - Series on state violence, state terrorism, and human rights
BT - ItemValueImpl ( label = Publication title value = [World justice? - U.S. courts and international human rights] blockName = text mnemonic = pub mnemonicSearchType = ExactMatch template = null )
AN - 37284271; 1093222
JF - World justice? - U.S. courts and international human rights
AU - Rogers, John M
Y1 - 1991
PY - 1991
DA - 1991
SP - 107
EP - 122
PB - Westview Press
SN - 081331013X
KW - Law
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/37284271?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=bookitem&rft.jtitle=&rft.atitle=International+human+rights+law+and+U.S.+law&rft.au=Rogers%2C+John+M&rft.aulast=Rogers&rft.aufirst=John&rft.date=1991-01-01&rft.volume=&rft.issue=&rft.spage=107&rft.isbn=081331013X&rft.btitle=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.title=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - CHAP
T1 - Interest group litigation to enforce human rights - confronting judicial restraint
T2 - World justice? - U.S. courts and international human rights
T3 - Series on state violence, state terrorism, and human rights
BT - ItemValueImpl ( label = Publication title value = [World justice? - U.S. courts and international human rights] blockName = text mnemonic = pub mnemonicSearchType = ExactMatch template = null )
AN - 37284037; 1093223
JF - World justice? - U.S. courts and international human rights
AU - Tolley, Jr., Howard
Y1 - 1991
PY - 1991
DA - 1991
SP - 123
EP - 148
PB - Westview Press
SN - 081331013X
KW - Interest groups
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/37284037?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=bookitem&rft.jtitle=&rft.atitle=Interest+group+litigation+to+enforce+human+rights+-+confronting+judicial+restraint&rft.au=Tolley%2C+Jr.%2C+Howard&rft.aulast=Tolley&rft.aufirst=Jr.&rft.date=1991-01-01&rft.volume=&rft.issue=&rft.spage=123&rft.isbn=081331013X&rft.btitle=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.title=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - CHAP
T1 - Enforcement of human rights in U.S. courts - the trial of persons kidnapped abroad
T2 - World justice? - U.S. courts and international human rights
T3 - Series on state violence, state terrorism, and human rights
BT - ItemValueImpl ( label = Publication title value = [World justice? - U.S. courts and international human rights] blockName = text mnemonic = pub mnemonicSearchType = ExactMatch template = null )
AN - 37283838; 1093220
JF - World justice? - U.S. courts and international human rights
AU - Quigley, John
Y1 - 1991
PY - 1991
DA - 1991
SP - 59
EP - 80
PB - Westview Press
SN - 081331013X
KW - Hostages
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/37283838?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=bookitem&rft.jtitle=&rft.atitle=Enforcement+of+human+rights+in+U.S.+courts+-+the+trial+of+persons+kidnapped+abroad&rft.au=Quigley%2C+John&rft.aulast=Quigley&rft.aufirst=John&rft.date=1991-01-01&rft.volume=&rft.issue=&rft.spage=59&rft.isbn=081331013X&rft.btitle=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.title=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - CHAP
T1 - Human rights and universal jurisdiction
T2 - World justice? - U.S. courts and international human rights
T3 - Series on state violence, state terrorism, and human rights
BT - ItemValueImpl ( label = Publication title value = [World justice? - U.S. courts and international human rights] blockName = text mnemonic = pub mnemonicSearchType = ExactMatch template = null )
AN - 37283595; 1093218
JF - World justice? - U.S. courts and international human rights
AU - Bodansky, Daniel
Y1 - 1991
PY - 1991
DA - 1991
SP - 1
EP - 22
PB - Westview Press
SN - 081331013X
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/37283595?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=bookitem&rft.jtitle=&rft.atitle=Human+rights+and+universal+jurisdiction&rft.au=Bodansky%2C+Daniel&rft.aulast=Bodansky&rft.aufirst=Daniel&rft.date=1991-01-01&rft.volume=&rft.issue=&rft.spage=1&rft.isbn=081331013X&rft.btitle=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.title=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - CHAP
T1 - Toward the economic Brown - economic rights in the United States and the possible contribution of international human rights law
T2 - World justice? - U.S. courts and international human rights
T3 - Series on state violence, state terrorism, and human rights
BT - ItemValueImpl ( label = Publication title value = [World justice? - U.S. courts and international human rights] blockName = text mnemonic = pub mnemonicSearchType = ExactMatch template = null )
AN - 37282869; 1093224
JF - World justice? - U.S. courts and international human rights
AU - Lockwood, Bert
Y1 - 1991
PY - 1991
DA - 1991
SP - 149
EP - 160
PB - Westview Press
SN - 081331013X
KW - Economics
KW - Economic rights
KW - International law
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/37282869?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=bookitem&rft.jtitle=&rft.atitle=Toward+the+economic+Brown+-+economic+rights+in+the+United+States+and+the+possible+contribution+of+international+human+rights+law&rft.au=Lockwood%2C+Bert&rft.aulast=Lockwood&rft.aufirst=Bert&rft.date=1991-01-01&rft.volume=&rft.issue=&rft.spage=149&rft.isbn=081331013X&rft.btitle=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.title=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - CHAP
T1 - Human rights litigation and the "one-voice" orthodoxy in foreign affairs
T2 - World justice? - U.S. courts and international human rights
T3 - Series on state violence, state terrorism, and human rights
BT - ItemValueImpl ( label = Publication title value = [World justice? - U.S. courts and international human rights] blockName = text mnemonic = pub mnemonicSearchType = ExactMatch template = null )
AN - 37281771; 1093219
JF - World justice? - U.S. courts and international human rights
AU - Steinhardt, Ralph G
Y1 - 1991
PY - 1991
DA - 1991
SP - 23
EP - 58
PB - Westview Press
SN - 081331013X
KW - Foreign affairs
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/37281771?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=bookitem&rft.jtitle=&rft.atitle=Human+rights+litigation+and+the+%22one-voice%22+orthodoxy+in+foreign+affairs&rft.au=Steinhardt%2C+Ralph+G&rft.aulast=Steinhardt&rft.aufirst=Ralph&rft.date=1991-01-01&rft.volume=&rft.issue=&rft.spage=23&rft.isbn=081331013X&rft.btitle=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.title=World+justice%3F+-+U.S.+courts+and+international+human+rights&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - BOOK
T1 - United States court directory, Spring 1990
AN - 59538819; 1990-1207072
AB - Issued twice a year.
JF - Washington, DC 20544, 1990. v+342+49 pp.
Y1 - 1990///0,
PY - 1990
DA - 0, 1990
EP - v+342+49
PB - Washington, DC 20544
KW - Courts -- Directories
KW - Judges -- United States -- Directories
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59538819?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1990-01-01&rft.volume=&rft.issue=&rft.spage=v%2B342%2B49&rft.isbn=&rft.btitle=United+States+court+directory%2C+Spring+1990&rft.title=United+States+court+directory%2C+Spring+1990&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 (loose-leaf) pa
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - Implementing Community Service: The Referral Process
AN - 1296440167
JF - Federal Probation
Y1 - 1989/03/01/
PY - 1989
DA - 1989 Mar 01
SP - 3
CY - Washington
PB - United States Courts Administrative Office in cooperation with the Bureau of Prisons of the Department of Justice.
VL - 53
IS - 1
SN - 0014-9128
KW - Sociology
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/1296440167?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Apio&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=Federal+Probation&rft.atitle=Implementing+Community+Service%3A+The+Referral+Process&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1989-03-01&rft.volume=53&rft.issue=1&rft.spage=3&rft.isbn=&rft.btitle=&rft.title=Federal+Probation&rft.issn=00149128&rft_id=info:doi/
DB - Periodicals Index Online
N1 - Last updated - 2013-02-23
ER -
TY - BOOK
T1 - Handbook on jury use in the federal district courts
T2 - FJC-M-89-1
AN - 59509731; 1989-1201293
AB - Outlines administration, procedure, and practice; prepared for jury staff. Partial contents: Juries and jury management; Selecting and summoning prospective jurors; Impaneling the jury; Administering grand juries.
JF - 1520 H St., N.W., Washington, DC 20005, 1989. xiii+93 pp.
AU - George, Jody
Y1 - 1989///0,
PY - 1989
DA - 0, 1989
EP - xiii+93
PB - 1520 H St., N.W., Washington, DC 20005
KW - Courts -- United States
KW - Administration of justice -- United States
KW - Juries -- United States
KW - Conduct of court proceedings -- United States
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59509731?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=George%2C+Jody&rft.aulast=George&rft.aufirst=Jody&rft.date=1989-01-01&rft.volume=&rft.issue=&rft.spage=xiii%2B93&rft.isbn=&rft.btitle=Handbook+on+jury+use+in+the+federal+district+courts&rft.title=Handbook+on+jury+use+in+the+federal+district+courts&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - 1520 H St., N.W., Washington, DC 20005 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - "Morris" v. "Board of Estimate"
AN - 1297294003
JF - Proceedings of the Academy of Political Science
Y1 - 1989/01/01/
PY - 1989
DA - 1989 Jan 01
SP - 53
CY - New York
PB - Columbia University, Academy of Political Science
VL - 37
IS - 3
SN - 0065-0684
KW - Political Science
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/1297294003?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Apio&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=Proceedings+of+the+Academy+of+Political+Science&rft.atitle=%22Morris%22+v.+%22Board+of+Estimate%22&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1989-01-01&rft.volume=37&rft.issue=3&rft.spage=53&rft.isbn=&rft.btitle=&rft.title=Proceedings+of+the+Academy+of+Political+Science&rft.issn=00650684&rft_id=info:doi/
DB - Periodicals Index Online
N1 - Last updated - 2013-02-23
ER -
TY - BOOK
T1 - The Rule 11 sanctioning process
T2 - FJC-R-88-4
AN - 59503003; 1989-0808109
AB - Extent to which Rule 11 of the Federal Rules of Civil Procedure, as interpreted by federal courts, has deterred the filing of frivolous cases.
JF - 1520 H St., N.W., Washington, DC 20005, 1988. xi+200 pp.
AU - Willging, Thomas E
Y1 - 1988///0,
PY - 1988
DA - 0, 1988
EP - xi+200
PB - 1520 H St., N.W., Washington, DC 20005
KW - United States
KW - Actions and defenses
KW - Civil procedure
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59503003?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Willging%2C+Thomas+E&rft.aulast=Willging&rft.aufirst=Thomas&rft.date=1988-01-01&rft.volume=&rft.issue=&rft.spage=xi%2B200&rft.isbn=&rft.btitle=The+Rule+11+sanctioning+process&rft.title=The+Rule+11+sanctioning+process&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - 1520 H St., N.W., Washington, DC 20005 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Grand and petit juror service in United States district courts, 1987
AN - 59459489; 1988-0505941
AB - Includes juror costs and expenditures and historical data summarizing the last five years.
JF - Washington, DC 20544, November 1987. iii+29+147 pp.
Y1 - 1987/11//
PY - 1987
DA - November 1987
EP - iii+29+147
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
KW - Costs (law)
KW - Juries -- Statistics
KW - Grand jury
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59459489?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1987-11-01&rft.volume=&rft.issue=&rft.spage=iii%2B29%2B147&rft.isbn=&rft.btitle=Grand+and+petit+juror+service+in+United+States+district+courts%2C+1987&rft.title=Grand+and+petit+juror+service+in+United+States+district+courts%2C+1987&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - il(s), table(s), chart(s), map(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Jury service in lengthy civil trials
T2 - FJC-R-87-6
AN - 59472745; 1988-0708852
AB - Differences in the characteristics and experiences of jurors selected to serve in lengthy versus shorter trials; based on telephone interviews conducted in 1981.
JF - 1520 H St., N.W., Washington, DC 20005, 1987. v+66 pp.
AU - Cecil, Joe S
Y1 - 1987///0,
PY - 1987
DA - 0, 1987
EP - v+66
PB - 1520 H St., N.W., Washington, DC 20005
KW - Courts -- United States
KW - Trials -- United States
KW - Juries
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59472745?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Cecil%2C+Joe+S&rft.aulast=Cecil&rft.aufirst=Joe&rft.date=1987-01-01&rft.volume=&rft.issue=&rft.spage=v%2B66&rft.isbn=&rft.btitle=Jury+service+in+lengthy+civil+trials&rft.title=Jury+service+in+lengthy+civil+trials&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - 1520 H St., N.W., Washington, DC 20005 pa
N1 - Document feature - il(s), table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Judicial sabbaticals
T2 - FJC-SP-87-1
AN - 59464803; 1988-0406751
AB - Also examines leaves of academia, business, and government; issues of cost and case coverage.
JF - Washington, DC 20005, 1987. v+75 pp.
AU - Robbins, Ira P
Y1 - 1987///0,
PY - 1987
DA - 0, 1987
EP - v+75
PB - Washington, DC 20005
KW - Courts -- United States
KW - Judges -- Leave of absence
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59464803?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Robbins%2C+Ira+P&rft.aulast=Robbins&rft.aufirst=Ira&rft.date=1987-01-01&rft.volume=&rft.issue=&rft.spage=v%2B75&rft.isbn=&rft.btitle=Judicial+sabbaticals&rft.title=Judicial+sabbaticals&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20005 pa
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Home confinement: an evolving sanction in the federal criminal justice system
T2 - FJC-R-87-4
AN - 59459561; 1988-0401193
AB - Sentencing option of home confinement, also known as house arrest or home detention, and closely related to intensive supervision on probation, in federal sentencing policy.
JF - 1520 H St., N.W., Washington, DC 20005, 1987. vi+73 pp.
AU - Hofer, Paul J
AU - Meierhoefer, Barbara S
Y1 - 1987///0,
PY - 1987
DA - 0, 1987
EP - vi+73
PB - 1520 H St., N.W., Washington, DC 20005
KW - United States
KW - House arrest
KW - Sentences (law)
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59459561?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Hofer%2C+Paul+J%3BMeierhoefer%2C+Barbara+S&rft.aulast=Hofer&rft.aufirst=Paul&rft.date=1987-01-01&rft.volume=&rft.issue=&rft.spage=vi%2B73&rft.isbn=&rft.btitle=Home+confinement%3A+an+evolving+sanction+in+the+federal+criminal+justice+system&rft.title=Home+confinement%3A+an+evolving+sanction+in+the+federal+criminal+justice+system&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - 1520 H St., N.W., Washington, DC 20005 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Trends in asbestos litigation
T2 - FJC-R-87-3
AN - 59453189; 1988-0110588
AB - Examines the assumptions that asbestos litigation is representative of other toxic torts and that it forecasts changes in the disputes that reach the courts; pretrial procedures, settlement, alternative trial structures.
JF - Dolley Madison House, 1520 H St., N.W., Washington, DC 20005, 1987. xxii+138 pp.
AU - Willging, Thomas E
Y1 - 1987///0,
PY - 1987
DA - 0, 1987
EP - xxii+138
PB - Dolley Madison House, 1520 H St., N.W., Washington, DC 20005
KW - Courts -- United States
KW - Asbestos -- Legal aspects
KW - Actions and defenses
KW - Hazardous materials -- Liability
KW - Asbestos industry -- Claims
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59453189?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Willging%2C+Thomas+E&rft.aulast=Willging&rft.aufirst=Thomas&rft.date=1987-01-01&rft.volume=&rft.issue=&rft.spage=xxii%2B138&rft.isbn=&rft.btitle=Trends+in+asbestos+litigation&rft.title=Trends+in+asbestos+litigation&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Dolley Madison House, 1520 H St., N.W., Washington, DC 20005 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Federal offenders in United States district courts, 1984
T2 - 18th an. pubn.
AN - 59426092; 1987-1201631
AB - Cover title: Federal offenders in the United States courts, 1984. Includes tables summarizing case filings, convictions, sentences, and demographics; historical tables for select offenses of national interest; type of sentence imposed for convictions in major offense categories, by district.
JF - Washington, DC 20544, September 1986.
Y1 - 1986/09//
PY - 1986
DA - September 1986
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
KW - Crime and criminals -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59426092?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1986-09-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=Federal+offenders+in+United+States+district+courts%2C+1984&rft.title=Federal+offenders+in+United+States+district+courts%2C+1984&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - Two Conjectures about the Issue of Expert Testimony
AN - 60916054; 87R4449
AB - Concerns about expert psychological testimony are responded to by conjecturing that disagreement about the propriety of testimony are really arguments about the strength of psychological knowledge. The assumption is challenged that laypersons generally overvalue eyewitness testimony, & that expert psychological testimony is a required corrective. The truth of this assumption rests on the debatable assertions that eyewitness identifications are potent determinants of trial outcome, & that lay juries need instruction about aspects of behavior. It is concluded that psychologists should not rely on the legal community to set psychologists' standards for expert testimony. Modified AA
JF - Law and Human Behavior
AU - Bermant, Gordon
AD - Federal Judicial Center, 1520 H St NW Washington DC 20005
Y1 - 1986/06//
PY - 1986
DA - Jun 1986
SP - 97
EP - 100
VL - 10
IS - 1 -- 2
SN - 0147-7307, 0147-7307
KW - expert psychological testimony, eyewitness identification issue
KW - *Experts
KW - *Juries
KW - *Social Services
KW - *Psychologists
KW - *Trials
KW - *Witnesses
KW - article
KW - 1636: social control; sociology of law
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/60916054?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Asocabs&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=Law+and+Human+Behavior&rft.atitle=Two+Conjectures+about+the+Issue+of+Expert+Testimony&rft.au=Bermant%2C+Gordon&rft.aulast=Bermant&rft.aufirst=Gordon&rft.date=1986-06-01&rft.volume=10&rft.issue=1+--+2&rft.spage=97&rft.isbn=&rft.btitle=&rft.title=Law+and+Human+Behavior&rft.issn=01477307&rft_id=info:doi/
LA - English
DB - Sociological Abstracts
N1 - Date revised - 2007-04-01
N1 - Last updated - 2011-12-15
N1 - CODEN - LHBEDM
N1 - SubjectsTermNotLitGenreText - *Psychologists; *Trials; *Experts; *Witnesses; *Social Services; *Juries
ER -
TY - BOOK
T1 - Federal judicial workload statistics: during the twelve month period ended December 31, 1985
AN - 59426381; 1987-0504529
AB - Issued quarterly. US courts of appeals and US district courts; includes civil, criminal, and bankruptcy workloads; juror service; federal defender organizations, federal probation system, and pretrial service.
JF - Washington, DC 20544, 1986. iv+34+91 pp.
Y1 - 1986///0,
PY - 1986
DA - 0, 1986
EP - iv+34+91
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59426381?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1986-01-01&rft.volume=&rft.issue=&rft.spage=iv%2B34%2B91&rft.isbn=&rft.btitle=Federal+judicial+workload+statistics%3A+during+the+twelve+month+period+ended+December+31%2C+1985&rft.title=Federal+judicial+workload+statistics%3A+during+the+twelve+month+period+ended+December+31%2C+1985&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Grand and petit juror service, 1985
AN - 59398068; 1986-1404615
AB - Contents: Juror service; Juror costs; Juror service profile sample.
JF - Washington, DC 20544, November 1985. iii+28+137 pp.
Y1 - 1985/11//
PY - 1985
DA - November 1985
EP - iii+28+137
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
KW - Grand jury -- Statistics
KW - Juries -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59398068?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1985-11-01&rft.volume=&rft.issue=&rft.spage=iii%2B28%2B137&rft.isbn=&rft.btitle=Grand+and+petit+juror+service%2C+1985&rft.title=Grand+and+petit+juror+service%2C+1985&rft.issn=07373309&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 (LC 85-9155) pa
N1 - Document feature - il(s), table(s), chart(s), map(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - The caseload experiences of the district courts from 1972 to 1983: a preliminary analysis
T2 - FJC-SP-85-1
AN - 59400989; 1986-1404401
AB - Adequacy of the statistical model currently used by the Judicial Conference of the US to recommend the creation of new district judgeships to Congress.
JF - Dolly Madison House, 1520 H St., N.W., Washington, DC 20005, 1985. iii+20 pp.
AU - Meierhoefer, Barbara Stone
AU - Armen, Eric V
Y1 - 1985///0,
PY - 1985
DA - 0, 1985
EP - iii+20
PB - Dolly Madison House, 1520 H St., N.W., Washington, DC 20005
KW - Courts -- United States -- Statistics
KW - Judges
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59400989?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Meierhoefer%2C+Barbara+Stone%3BArmen%2C+Eric+V&rft.aulast=Meierhoefer&rft.aufirst=Barbara&rft.date=1985-01-01&rft.volume=&rft.issue=&rft.spage=iii%2B20&rft.isbn=&rft.btitle=The+caseload+experiences+of+the+district+courts+from+1972+to+1983%3A+a+preliminary+analysis&rft.title=The+caseload+experiences+of+the+district+courts+from+1972+to+1983%3A+a+preliminary+analysis&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Dolly Madison House, 1520 H St., N.W., Washington, DC 20005 (LC 85-25920)
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Grand and petit juror service in United States district courts, 1984
AN - 59373976; 1985-1205863
JF - Washington, DC 20544, November 1984. iii+28+137 pp.
Y1 - 1984/11//
PY - 1984
DA - November 1984
EP - iii+28+137
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
KW - Juries -- Statistics
KW - Grand jury
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59373976?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1984-11-01&rft.volume=&rft.issue=&rft.spage=iii%2B28%2B137&rft.isbn=&rft.btitle=Grand+and+petit+juror+service+in+United+States+district+courts%2C+1984&rft.title=Grand+and+petit+juror+service+in+United+States+district+courts%2C+1984&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s), chart(s), map(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - The influence of rules respecting recovery of attorneys' fees on settlement of civil cases
T2 - FJC staff pa. FJC-SP-84-5
AN - 59356602; 1985-0901123
JF - 1520 H St., N.W., Washington, DC 20005, June 1984. iii+72 pp.
AU - Shapard, John E
Y1 - 1984/06//
PY - 1984
DA - June 1984
EP - iii+72
PB - 1520 H St., N.W., Washington, DC 20005
KW - Civil procedure -- United States
KW - Legal profession -- Salaries, fees, etc
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59356602?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Shapard%2C+John+E&rft.aulast=Shapard&rft.aufirst=John&rft.date=1984-06-01&rft.volume=&rft.issue=&rft.spage=iii%2B72&rft.isbn=&rft.btitle=The+influence+of+rules+respecting+recovery+of+attorneys%27+fees+on+settlement+of+civil+cases&rft.title=The+influence+of+rules+respecting+recovery+of+attorneys%27+fees+on+settlement+of+civil+cases&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - 1520 H St., N.W., Washington, DC 20005 (LC 84-24011) pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Federal offenders in United States district courts, 1983
AN - 59324864; 1984-2405703
JF - Washington, DC 20544, April 1984.
Y1 - 1984/04//
PY - 1984
DA - April 1984
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
KW - Crime and criminals -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59324864?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1984-04-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=Federal+offenders+in+United+States+district+courts%2C+1983&rft.title=Federal+offenders+in+United+States+district+courts%2C+1983&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s), chart(s)
N1 - SuppNotes - 17th ed.
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Decision making in the Supreme Court of the United States : a political and behavioral view
AN - 839213215; 702610
JF - Decision making in the Supreme Court of the United States : a political and behavioral view
AU - Menez, Joseph Francis
Y1 - 1984
PY - 1984
DA - 1984
SP - 146
PB - University Press of America
SN - 0819139483
KW - Political Science
KW - U.S.A.
KW - Supreme Court
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/839213215?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Menez%2C+Joseph+Francis&rft.aulast=Menez&rft.aufirst=Joseph&rft.date=1984-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=0819139483&rft.btitle=Decision+making+in+the+Supreme+Court+of+the+United+States+%3A+a+political+and+behavioral+view&rft.title=Decision+making+in+the+Supreme+Court+of+the+United+States+%3A+a+political+and+behavioral+view&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - SuppNotes - bibl., ind.
N1 - Last updated - 2013-09-16
ER -
TY - BOOK
T1 - The United States courts, 1984: a pictorial summary for the twelve month period ended June 30
AN - 59369729; 1985-0901034
JF - Supt Docs, 1984. 21 pp.
Y1 - 1984///0,
PY - 1984
DA - 0, 1984
SP - 21
PB - Supt Docs
KW - Courts -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59369729?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1984-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=The+United+States+courts%2C+1984%3A+a+pictorial+summary+for+the+twelve+month+period+ended+June+30&rft.title=The+United+States+courts%2C+1984%3A+a+pictorial+summary+for+the+twelve+month+period+ended+June+30&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt Docs
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Federal judicial workload statistics: during the twelve month period ended September 30, 1984
AN - 59363255; 1985-1505352
AB - Issued quarterly.
JF - Washington, DC 20544, 1984. ii+23+51 pp.
Y1 - 1984///0,
PY - 1984
DA - 0, 1984
EP - ii+23+51
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59363255?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1984-01-01&rft.volume=&rft.issue=&rft.spage=ii%2B23%2B51&rft.isbn=&rft.btitle=Federal+judicial+workload+statistics%3A+during+the+twelve+month+period+ended+September+30%2C+1984&rft.title=Federal+judicial+workload+statistics%3A+during+the+twelve+month+period+ended+September+30%2C+1984&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Federal judicial workload statistics during the twelve month period ended December 31, 1983
AN - 59329962; 1984-2000565
AB - Issued quarterly.
JF - Washington, DC 20544, 1984. iii+36+71 pp.
Y1 - 1984///0,
PY - 1984
DA - 0, 1984
EP - iii+36+71
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59329962?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1984-01-01&rft.volume=&rft.issue=&rft.spage=iii%2B36%2B71&rft.isbn=&rft.btitle=Federal+judicial+workload+statistics+during+the+twelve+month+period+ended+December+31%2C+1983&rft.title=Federal+judicial+workload+statistics+during+the+twelve+month+period+ended+December+31%2C+1983&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 (LC 84-001596) pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - The roles of magistrates in federal district courts
AN - 59313188; 1984-1606962
JF - 1520 H St., N.W., Washington, DC 20005, December 1983. x+104 pp.
AU - Seron, Carroll
Y1 - 1983/12//
PY - 1983
DA - December 1983
EP - x+104
PB - 1520 H St., N.W., Washington, DC 20005
KW - Courts -- United States
KW - Judges
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - 1520 H St., N.W., Washington, DC 20005 pa
N1 - Document feature - il(s), table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Grand and petit juror service in United States district courts, 1983
AN - 59306988; 1984-1400346
JF - Washington, DC 20544, November 1983. iii+31+137 pp.
Y1 - 1983/11//
PY - 1983
DA - November 1983
EP - iii+31+137
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
KW - Juries -- Statistics
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1983-11-01&rft.volume=&rft.issue=&rft.spage=iii%2B31%2B137&rft.isbn=&rft.btitle=Grand+and+petit+juror+service+in+United+States+district+courts%2C+1983&rft.title=Grand+and+petit+juror+service+in+United+States+district+courts%2C+1983&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s), chart(s), map(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Foreign industrial targeting and its effects on U.S. industries: phase 1: Japan; report to the Subcommittee on Trade, Committee on Ways and Means, U.S. House of Representatives, on Investigation no. 332-162
T2 - USITC pubn. 1437
AN - 59320335; 1984-1704845
JF - Office of the Secretary, International Trade Commission, Washington, DC 20436, October 1983. 240+ pp.
Y1 - 1983/10//
PY - 1983
DA - October 1983
EP - 240+
PB - Office of the Secretary, International Trade Commission, Washington, DC 20436
KW - Japan -- Industrial policy
KW - United States -- Industries
KW - Competition, International
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1983-10-01&rft.volume=&rft.issue=&rft.spage=240%2B&rft.isbn=&rft.btitle=Foreign+industrial+targeting+and+its+effects+on+U.S.+industries%3A+phase+1%3A+Japan%3B+report+to+the+Subcommittee+on+Trade%2C+Committee+on+Ways+and+Means%2C+U.S.+House+of+Representatives%2C+on+Investigation+no.+332-162&rft.title=Foreign+industrial+targeting+and+its+effects+on+U.S.+industries%3A+phase+1%3A+Japan%3B+report+to+the+Subcommittee+on+Trade%2C+Committee+on+Ways+and+Means%2C+U.S.+House+of+Representatives%2C+on+Investigation+no.+332-162&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Office of the Secretary, International Trade Commission, Washington, DC 20436 pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - U.S. trade shifts in selected commodity areas, annual 1982
T2 - USITC pubn. 1378
AN - 59334317; 1984-1704821
AB - Published jointly with the Commission's Office of Data Systems. Both raw materials and manufactured goods.
JF - Office of the Secretary, International Trade Commission, Washington, DC 20436, May 1983. 241+ pp.
Y1 - 1983/05//
PY - 1983
DA - May 1983
EP - 241+
PB - Office of the Secretary, International Trade Commission, Washington, DC 20436
KW - United States -- Commerce -- Statistics
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1983-05-01&rft.volume=&rft.issue=&rft.spage=241%2B&rft.isbn=&rft.btitle=U.S.+trade+shifts+in+selected+commodity+areas%2C+annual+1982&rft.title=U.S.+trade+shifts+in+selected+commodity+areas%2C+annual+1982&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Office of the Secretary, International Trade Commission, Washington, DC 20436 pa
N1 - Document feature - table(s), chart(s), index(es)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - The probable impact on the U.S. petrochemical industry of the expanding petrochemical industries in the conventional-energy-rich nations: final report on Investigation no. 332-137
T2 - USITC pubn. 1370
AN - 59318052; 1984-1704833
AB - Focuses on Saudi Arabia, Kuwait, Canada, Mexico, the Soviet Union, and China.
JF - Office of the Secretary, International Trade Commission, Washington, DC 20436, April 1983. xi+196 pp.
Y1 - 1983/04//
PY - 1983
DA - April 1983
EP - xi+196
PB - Office of the Secretary, International Trade Commission, Washington, DC 20436
KW - United States
KW - Petroleum chemicals
KW - Competition, International
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Office of the Secretary, International Trade Commission, Washington, DC 20436 pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Report on applications for orders authorizing or approving the interception of wire or oral communications for the period January 1, 1982 to December 31, 1982
AN - 59295636; 1984-0300797
AB - Federal and state court statistics.
JF - Washington, DC 20544, April 1983. 109 pp.
Y1 - 1983/04//
PY - 1983
DA - April 1983
SP - 109
PB - Washington, DC 20544
KW - Wire tapping -- Statistics
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1983-04-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=Report+on+applications+for+orders+authorizing+or+approving+the+interception+of+wire+or+oral+communications+for+the+period+January+1%2C+1982+to+December+31%2C+1982&rft.title=Report+on+applications+for+orders+authorizing+or+approving+the+interception+of+wire+or+oral+communications+for+the+period+January+1%2C+1982+to+December+31%2C+1982&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - GEN
T1 - Employment and Training of Ex-Offenders: A Community Program Approach.
AN - 63403199; ED239089
AB - Intended for community leaders (public and private) and also for correctional leaders, this resource guide outlines the design of a model community-operated program to provide comprehensive services for the employment and training of ex-offenders. An introduction provides historical perspective and discusses the relationship between crime and unemployment. Next, a program description is presented that covers the need for a Community Alliance Program for Ex-Offenders (CAPE), CAPE concept, goal and objectives, leadership role, key elements of the CAPE program, employer contact, benefits, and beginning a local CAPE program. In the third section, the significant planning and development tasks involved in local program implementation are discussed. A section on program management outlines the coordinator functions and describes approaches to participant record tracking. The final section lists the basic components of a comprehensive service delivery system and discusses guidelines and implementation options for each of these services. Appendixes include a sample interagency agreement and other forms, names and addresses of individuals to contact for further information, and a bibliography. (YLB)
Y1 - 1983
PY - 1983
DA - 1983
SP - 73
PB - National Alliance of Business, 1015 15th Street, NW, Washington, DC 20005 ($10.00; 10 or more--$9.00 each).
SN - 0887135005
KW - Exoffenders
KW - ERIC, Resources in Education (RIE)
KW - Community
KW - Employment Services
KW - Coordination
KW - Program Administration
KW - Community Programs
KW - Guidelines
KW - Community Resources
KW - Correctional Rehabilitation
KW - Adult Vocational Education
KW - Job Training
KW - Criminals
KW - Models
KW - Program Implementation
KW - Program Development
KW - Agency Cooperation
KW - Cooperative Planning
KW - Employment Programs
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LA - English
DB - ERIC
N1 - Availability - Level 2 - Produced in microfiche (1966-2003)
N1 - Last updated - 2014-03-21
ER -
TY - BOOK
T1 - The United States courts: a pictorial summary, 1983; for the twelve month period ended June 30
AN - 59315725; 1984-1304823
JF - Washington, DC 20544, 1983. 22 pp.
Y1 - 1983///0,
PY - 1983
DA - 0, 1983
SP - 22
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Federal judicial workload statistics during the twelve month period ended December 31, 1982
AN - 59286121; 1983-2404456
JF - Washington, DC 20544, 1983. iii+35+79 pp.
Y1 - 1983///0,
PY - 1983
DA - 0, 1983
EP - iii+35+79
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1983-01-01&rft.volume=&rft.issue=&rft.spage=iii%2B35%2B79&rft.isbn=&rft.btitle=Federal+judicial+workload+statistics+during+the+twelve+month+period+ended+December+31%2C+1982&rft.title=Federal+judicial+workload+statistics+during+the+twelve+month+period+ended+December+31%2C+1982&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - The 1981 bankruptcy court time study
T2 - FJC-R-82-7
AN - 59291798; 1983-2106466
AB - Judicial time consumed by various cases and adversary proceedings that come before bankruptcy courts under the new bankruptcy code; US.
JF - 1520 H St., N.W., Washington, DC 20005, November 1982. v+107 pp.
AU - Shapard, John E
Y1 - 1982/11//
PY - 1982
DA - November 1982
EP - v+107
PB - 1520 H St., N.W., Washington, DC 20005
KW - Judges -- United States
KW - Bankruptcy -- United States
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Shapard%2C+John+E&rft.aulast=Shapard&rft.aufirst=John&rft.date=1982-11-01&rft.volume=&rft.issue=&rft.spage=v%2B107&rft.isbn=&rft.btitle=The+1981+bankruptcy+court+time+study&rft.title=The+1981+bankruptcy+court+time+study&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - 1520 H St., N.W., Washington, DC 20005 pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - The relationship of exports in selected U.S. service industries to U.S. merchandise exports: report of investigation no. 332-132 under Section 332 of the Tariff Act of 1930
T2 - USITC pubn. 1290
AN - 59256078; 1983-0903806
JF - Office of the Secretary, U.S. International Trade Commission, Washington, DC 20436, September 1982. vi+412 pp.
Y1 - 1982/09//
PY - 1982
DA - September 1982
EP - vi+412
PB - Office of the Secretary, U.S. International Trade Commission, Washington, DC 20436
KW - Service industries -- Foreign business
KW - United States -- Commerce
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1982-09-01&rft.volume=&rft.issue=&rft.spage=vi%2B412&rft.isbn=&rft.btitle=The+relationship+of+exports+in+selected+U.S.+service+industries+to+U.S.+merchandise+exports%3A+report+of+investigation+no.+332-132+under+Section+332+of+the+Tariff+Act+of+1930&rft.title=The+relationship+of+exports+in+selected+U.S.+service+industries+to+U.S.+merchandise+exports%3A+report+of+investigation+no.+332-132+under+Section+332+of+the+Tariff+Act+of+1930&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Office of the Secretary, U.S. International Trade Commission, Washington, DC 20436 pa
N1 - Document feature - bibl(s), il(s), table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - U.S. district courts: bankruptcy statistical tables, twelve month periods ended June 30, 1970 through 1979
AN - 59267828; 1983-0703650
JF - Washington, DC 20544, July 1982. iv+99 pp.
Y1 - 1982/07//
PY - 1982
DA - July 1982
EP - iv+99
PB - Washington, DC 20544
KW - Bankruptcy -- Statistics
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1982-07-01&rft.volume=&rft.issue=&rft.spage=iv%2B99&rft.isbn=&rft.btitle=U.S.+district+courts%3A+bankruptcy+statistical+tables%2C+twelve+month+periods+ended+June+30%2C+1970+through+1979&rft.title=U.S.+district+courts%3A+bankruptcy+statistical+tables%2C+twelve+month+periods+ended+June+30%2C+1970+through+1979&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - The effectiveness of escape clause relief in promoting adjustment to import competition: Investigation no. 332-115 under Section 332 of the Tariff Act of 1930
T2 - USITC Pubn. 1229
AN - 59223456; 1982-2100272
AB - Examines the experience of such relief on the bicycle, sheet glass, stainless steel flatware, watch and Wilton and velvet carpet industries, 1955-61.
JF - Office of the Secretary, U.S. International Trade Commission, Washington, DC 20436, March 1982. vii+102 pp.
AU - Golding, Paul R
Y1 - 1982/03//
PY - 1982
DA - March 1982
EP - vii+102
PB - Office of the Secretary, U.S. International Trade Commission, Washington, DC 20436
KW - Import quotas
KW - Tariff -- United States
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59223456?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Golding%2C+Paul+R&rft.aulast=Golding&rft.aufirst=Paul&rft.date=1982-03-01&rft.volume=&rft.issue=&rft.spage=vii%2B102&rft.isbn=&rft.btitle=The+effectiveness+of+escape+clause+relief+in+promoting+adjustment+to+import+competition%3A+Investigation+no.+332-115+under+Section+332+of+the+Tariff+Act+of+1930&rft.title=The+effectiveness+of+escape+clause+relief+in+promoting+adjustment+to+import+competition%3A+Investigation+no.+332-115+under+Section+332+of+the+Tariff+Act+of+1930&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Office of the Secretary, U.S. International Trade Commission, Washington, DC 20436 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Summary of statutory provisions related to import relief
T2 - USITC Pubn. 1231
AN - 59218171; 1982-2100260
JF - Office of the Secretary, U.S. International Trade Commission, Washington, DC 20436, March 1982. 16 pp.
Y1 - 1982/03//
PY - 1982
DA - March 1982
SP - 16
PB - Office of the Secretary, U.S. International Trade Commission, Washington, DC 20436
KW - Export-import trade -- Regulation
KW - United States -- Commercial policy
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59218171?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1982-03-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=Summary+of+statutory+provisions+related+to+import+relief&rft.title=Summary+of+statutory+provisions+related+to+import+relief&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Office of the Secretary, U.S. International Trade Commission, Washington, DC 20436
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Economic effects of export restraints
AN - 839169460; 724180
JF - Economic effects of export restraints
Y1 - 1982
PY - 1982
DA - 1982
EP - 95
PB - The author
KW - Economics
KW - U.S.A.
KW - Export restrictions
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/839169460?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1982-01-01&rft.volume=&rft.issue=&rft.spage=ix&rft.isbn=&rft.btitle=Economic+effects+of+export+restraints&rft.title=Economic+effects+of+export+restraints&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - BOOK
T1 - Federal offenders in United States district courts, 1981
AN - 59285439; 1983-2405787
AB - Detailed statistics on defendants charged with violations of federal statutes.
JF - Washington, DC 20544, 1982.
Y1 - 1982///0,
PY - 1982
DA - 0, 1982
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
KW - Crime and criminals -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59285439?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1982-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=Federal+offenders+in+United+States+district+courts%2C+1981&rft.title=Federal+offenders+in+United+States+district+courts%2C+1981&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Federal judicial workload statistics during the twelve-month period ended December 31, 1981
AN - 59228327; 1982-2202898
AB - Issued quarterly.
JF - Washington, DC 20544, 1982. 35+92 pp.
Y1 - 1982///0,
PY - 1982
DA - 0, 1982
EP - 35+92
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59228327?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1982-01-01&rft.volume=&rft.issue=&rft.spage=35%2B92&rft.isbn=&rft.btitle=Federal+judicial+workload+statistics+during+the+twelve-month+period+ended+December+31%2C+1981&rft.title=Federal+judicial+workload+statistics+during+the+twelve-month+period+ended+December+31%2C+1981&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Administrative structures in large district courts: a report to the Conference of Metropolitan District Chief Judges
T2 - FJC-R-81-9
AN - 59229062; 1982-2200363
JF - 1520 H St., N.W., Washington, DC 20005, December 1981. iii+79 pp.
AU - Dubois, Philip L
Y1 - 1981/12//
PY - 1981
DA - December 1981
EP - iii+79
PB - 1520 H St., N.W., Washington, DC 20005
KW - Circuit courts
KW - Courts -- Administration
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59229062?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Dubois%2C+Philip+L&rft.aulast=Dubois&rft.aufirst=Philip&rft.date=1981-12-01&rft.volume=&rft.issue=&rft.spage=iii%2B79&rft.isbn=&rft.btitle=Administrative+structures+in+large+district+courts%3A+a+report+to+the+Conference+of+Metropolitan+District+Chief+Judges&rft.title=Administrative+structures+in+large+district+courts%3A+a+report+to+the+Conference+of+Metropolitan+District+Chief+Judges&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - 1520 H St., N.W., Washington, DC 20005 pa
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Sanctions imposable for violations of the federal rules of civil procedure
T2 - FJC-R-81-6
AN - 59221108; 1982-1202493
AB - Prepared by the Thomas J. and Alberta White Center for Law, Government and Human Rights, Notre Dame Law School.
JF - 1520 H St., N.W., Washington, DC 20005, July 1981. iv+186 pp.
AU - Rodes, Robert E, Jr
Y1 - 1981/07//
PY - 1981
DA - July 1981
EP - iv+186
PB - 1520 H St., N.W., Washington, DC 20005
KW - Civil procedure -- United States
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59221108?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Rodes%2C+Robert+E%2C+Jr&rft.aulast=Rodes&rft.aufirst=Robert&rft.date=1981-07-01&rft.volume=&rft.issue=&rft.spage=iv%2B186&rft.isbn=&rft.btitle=Sanctions+imposable+for+violations+of+the+federal+rules+of+civil+procedure&rft.title=Sanctions+imposable+for+violations+of+the+federal+rules+of+civil+procedure&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - 1520 H St., N.W., Washington, DC 20005 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Disqualification of federal judges by peremptory challenge
T2 - FJC-R-81-2
AN - 59207189; 1982-0202074
JF - Information Services Office, Federal Judicial Center, 1520 H St., N.W., Washington, DC 20005, February 1981. iii+82 pp.
AU - Chaset, Alan J
Y1 - 1981/02//
PY - 1981
DA - February 1981
EP - iii+82
PB - Information Services Office, Federal Judicial Center, 1520 H St., N.W., Washington, DC 20005
KW - Trials -- United States
KW - Judges -- United States
KW - Conduct of court proceedings -- United States
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59207189?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Chaset%2C+Alan+J&rft.aulast=Chaset&rft.aufirst=Alan&rft.date=1981-02-01&rft.volume=&rft.issue=&rft.spage=iii%2B82&rft.isbn=&rft.btitle=Disqualification+of+federal+judges+by+peremptory+challenge&rft.title=Disqualification+of+federal+judges+by+peremptory+challenge&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Information Services Office, Federal Judicial Center, 1520 H St., N.W., Washington, DC 20005 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Judgeship creation in the federal courts: options for reform
T2 - FJC-R-81-3
AN - 59206878; 1981-2402989
JF - Washington, DC 20005, 1981. vii+49 pp.
AU - Baar, Carl
Y1 - 1981///0,
PY - 1981
DA - 0, 1981
EP - vii+49
PB - Washington, DC 20005
KW - Judges
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59206878?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Baar%2C+Carl&rft.aulast=Baar&rft.aufirst=Carl&rft.date=1981-01-01&rft.volume=&rft.issue=&rft.spage=vii%2B49&rft.isbn=&rft.btitle=Judgeship+creation+in+the+federal+courts%3A+options+for+reform&rft.title=Judgeship+creation+in+the+federal+courts%3A+options+for+reform&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20005 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - United States court directory, September 1, 1981
AN - 59202115; 1982-0603682
AB - Issued twice a year.
JF - Washington, DC 20544, 1981. 336 pp.
Y1 - 1981///0,
PY - 1981
DA - 0, 1981
SP - 336
PB - Washington, DC 20544
KW - Courts -- Directories
KW - Judges -- United States -- Directories
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59202115?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1981-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=United+States+court+directory%2C+September+1%2C+1981&rft.title=United+States+court+directory%2C+September+1%2C+1981&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544; (loose-leaf)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Federal judicial workload statistics during the twelve-month period ended December 31, 1980
AN - 59184033; 1981-1904007
JF - Supt Docs, 1981. iv+39+89 pp.
Y1 - 1981///0,
PY - 1981
DA - 0, 1981
EP - iv+39+89
PB - Supt Docs
KW - Courts -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59184033?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1981-01-01&rft.volume=&rft.issue=&rft.spage=iv%2B39%2B89&rft.isbn=&rft.btitle=Federal+judicial+workload+statistics+during+the+twelve-month+period+ended+December+31%2C+1980&rft.title=Federal+judicial+workload+statistics+during+the+twelve-month+period+ended+December+31%2C+1980&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt Docs pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Attorney-client fee arrangements: regulation and review
T2 - FJC-R-80-5
AN - 59180307; 1981-1905693
JF - 1520 H St., N.W., Washington, DC 20005, December 1980. v+162 pp.
AU - Aronson, Robert H
Y1 - 1980/12//
PY - 1980
DA - December 1980
EP - v+162
PB - 1520 H St., N.W., Washington, DC 20005
KW - Legal profession -- Salaries, fees, etc
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59180307?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Aronson%2C+Robert+H&rft.aulast=Aronson&rft.aufirst=Robert&rft.date=1980-12-01&rft.volume=&rft.issue=&rft.spage=v%2B162&rft.isbn=&rft.btitle=Attorney-client+fee+arrangements%3A+regulation+and+review&rft.title=Attorney-client+fee+arrangements%3A+regulation+and+review&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - 1520 H St., N.W., Washington, DC 20005 pa
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - United States court directory
AN - 59151146; 1981-0202983
AB - Issued twice a year.
JF - Supt Docs, September 1 1980. 318 pp.
Y1 - 1980/09/01/
PY - 1980
DA - 1980 Sep 01
SP - 318
PB - Supt Docs
KW - Judges -- United States -- Directories
KW - Courts -- Officials and employees -- Directories
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59151146?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1980-09-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=United+States+court+directory&rft.title=United+States+court+directory&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt Docs (loose-leaf) pa $8.50
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Legislative history of Title I of the Speedy Trial Act of 1974
AN - 59161995; 1981-1106409
JF - Information Services Office, Federal Judicial Center, 1520 H St., N.W., Washington, DC 20005, August 1980. v+384 pp.
AU - Partridge, Anthony
Y1 - 1980/08//
PY - 1980
DA - August 1980
EP - v+384
PB - Information Services Office, Federal Judicial Center, 1520 H St., N.W., Washington, DC 20005
KW - Speedy trial -- Legislation
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59161995?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Partridge%2C+Anthony&rft.aulast=Partridge&rft.aufirst=Anthony&rft.date=1980-08-01&rft.volume=&rft.issue=&rft.spage=v%2B384&rft.isbn=&rft.btitle=Legislative+history+of+Title+I+of+the+Speedy+Trial+Act+of+1974&rft.title=Legislative+history+of+Title+I+of+the+Speedy+Trial+Act+of+1974&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Information Services Office, Federal Judicial Center, 1520 H St., N.W., Washington, DC 20005; Supt Docs pa U.S. $6.50; elsewhere $8.15
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Management statistics for United States courts, 1980: a report to the Chief Justice of the United States, to the chairmen and members of the judicial councils of the circuits, to the chief judges and judges of the United States courts
AN - 59177915; 1981-1004352
JF - Washington, DC 20544, 1980. 129+1 pp.
Y1 - 1980///0,
PY - 1980
DA - 0, 1980
EP - 129+1
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59177915?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1980-01-01&rft.volume=&rft.issue=&rft.spage=129%2B1&rft.isbn=&rft.btitle=Management+statistics+for+United+States+courts%2C+1980%3A+a+report+to+the+Chief+Justice+of+the+United+States%2C+to+the+chairmen+and+members+of+the+judicial+councils+of+the+circuits%2C+to+the+chief+judges+and+judges+of+the+United+States+courts&rft.title=Management+statistics+for+United+States+courts%2C+1980%3A+a+report+to+the+Chief+Justice+of+the+United+States%2C+to+the+chairmen+and+members+of+the+judicial+councils+of+the+circuits%2C+to+the+chief+judges+and+judges+of+the+United+States+courts&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - SuppNotes - folded sheet
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - The United States courts: a pictorial summary, 1980; for the twelve-month period ended June 30
AN - 59174327; 1981-1300449
JF - Washington, DC 20544, 1980. 25 pp.
Y1 - 1980///0,
PY - 1980
DA - 0, 1980
SP - 25
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59174327?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1980-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=The+United+States+courts%3A+a+pictorial+summary%2C+1980%3B+for+the+twelve-month+period+ended+June+30&rft.title=The+United+States+courts%3A+a+pictorial+summary%2C+1980%3B+for+the+twelve-month+period+ended+June+30&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Federal judicial workload statistics during the twelve-month period ended September 30, 1980
AN - 59170211; 1981-1100801
AB - Issued twice a year.
JF - Supt Docs, 1980. ii+79 pp.
Y1 - 1980///0,
PY - 1980
DA - 0, 1980
EP - ii+79
PB - Supt Docs
KW - Courts -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59170211?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1980-01-01&rft.volume=&rft.issue=&rft.spage=ii%2B79&rft.isbn=&rft.btitle=Federal+judicial+workload+statistics+during+the+twelve-month+period+ended+September+30%2C+1980&rft.title=Federal+judicial+workload+statistics+during+the+twelve-month+period+ended+September+30%2C+1980&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt Docs pa $4
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Federal offenders in United States district courts, 1979: including summary data for 1975 through 1978
AN - 59160282; 1981-1200257
AB - Includes five basic sets of data reflecting sentencing and demographic characteristics of defendants.
JF - Washington, DC 20544, 1980.
Y1 - 1980///0,
PY - 1980
DA - 0, 1980
PB - Washington, DC 20544
KW - Sentences (law)
KW - Crime and criminals -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59160282?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1980-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=Federal+offenders+in+United+States+district+courts%2C+1979%3A+including+summary+data+for+1975+through+1978&rft.title=Federal+offenders+in+United+States+district+courts%2C+1979%3A+including+summary+data+for+1975+through+1978&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - United States courts of appeals: workload statistics for the decade of the 1970's
AN - 59136760; 1980-2403852
JF - Washington, DC 20544, 1980. ii+79 pp.
Y1 - 1980///0,
PY - 1980
DA - 0, 1980
EP - ii+79
PB - Washington, DC 20544
KW - United States -- Courts of appeals -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59136760?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1980-01-01&rft.volume=&rft.issue=&rft.spage=ii%2B79&rft.isbn=&rft.btitle=United+States+courts+of+appeals%3A+workload+statistics+for+the+decade+of+the+1970%27s&rft.title=United+States+courts+of+appeals%3A+workload+statistics+for+the+decade+of+the+1970%27s&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Federal judicial workload statistics during the twelve-month period ended December 31, 1979
AN - 59125292; 1980-2005985
AB - Out-of-print.
JF - Supt Docs, 1980. iii+38+99 pp.
Y1 - 1980///0,
PY - 1980
DA - 0, 1980
EP - iii+38+99
PB - Supt Docs
KW - Criminal justice -- Statistics
KW - Courts -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59125292?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1980-01-01&rft.volume=&rft.issue=&rft.spage=iii%2B38%2B99&rft.isbn=&rft.btitle=Federal+judicial+workload+statistics+during+the+twelve-month+period+ended+December+31%2C+1979&rft.title=Federal+judicial+workload+statistics+during+the+twelve-month+period+ended+December+31%2C+1979&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt Docs pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Federal judicial workload statistics: for the twelve-month period ending September 30, 1979
AN - 59107159; 1980-1100873
JF - Washington, DC 20544, 1980. ii+73 pp.
Y1 - 1980///0,
PY - 1980
DA - 0, 1980
EP - ii+73
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59107159?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1980-01-01&rft.volume=&rft.issue=&rft.spage=ii%2B73&rft.isbn=&rft.btitle=Federal+judicial+workload+statistics%3A+for+the+twelve-month+period+ending+September+30%2C+1979&rft.title=Federal+judicial+workload+statistics%3A+for+the+twelve-month+period+ending+September+30%2C+1979&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - Judicial Reform: Basic Issues and References
AN - 61591396; 198101760
AB - A review of major developments & the literature in the field of judicial administration. The objective of judicial system policies is described as the just, expeditious, & economical resolution of disputes. Described are three major judicial administration policies designed to improve the courts' performance: reduction in workload of the courts by transfer of cases to more appropriate forums; increased resources for courts; & improved methods of processing litigation & managing the system. A lack of data & critical perspective characterizes the field of judicial administration. AA.
JF - The Policy Studies Journal
AU - Wheeler, Russell
AD - Federal Judicial Center Dolly Madison House, 1520 H St NW Washington DC 20005
Y1 - 1979/10//
PY - 1979
DA - October 1979
SP - 134
EP - 149
VL - 8
IS - 1
SN - 0190-292X, 0190-292X
KW - judicial administration reform
KW - literature review, policy recommendations
KW - Judicial/Judiciary
KW - Reform/Reformed/Reformer/ Reformers/ Reformism/ Reformist/ Reformists/ Reforms
KW - article
KW - 7230: social planning/policy
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/61591396?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Asocialservices&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=The+Policy+Studies+Journal&rft.atitle=Judicial+Reform%3A+Basic+Issues+and+References&rft.au=Wheeler%2C+Russell&rft.aulast=Wheeler&rft.aufirst=Russell&rft.date=1979-10-01&rft.volume=8&rft.issue=1&rft.spage=134&rft.isbn=&rft.btitle=&rft.title=The+Policy+Studies+Journal&rft.issn=0190292X&rft_id=info:doi/
LA - English
DB - Social Services Abstracts
N1 - Date revised - 2007-05-01
N1 - Last updated - 2016-09-28
N1 - SubjectsTermNotLitGenreText - Judicial/Judiciary; Reform/Reformed/Reformer/ Reformers/ Reformism/ Reformist/ Reformists/ Reforms
ER -
TY - BOOK
T1 - Judicial discipline and removal in the United States
T2 - FJC-SP-79-2
AN - 59458430; 1988-0310152
AB - Traces the origins of the several types of judicial discipline mechanisms available in both the federal and state systems, with a special focus on the currently popular commission mechanisms.
JF - 1520 H St., N.W., Washington, DC 20005, July 1979. v+76 pp.
AU - Wheeler, Russell R
AU - Levin, A Leo
Y1 - 1979/07//
PY - 1979
DA - July 1979
EP - v+76
PB - 1520 H St., N.W., Washington, DC 20005
KW - Judicial councils
KW - Courts -- United States
KW - Impeachment -- United States
KW - Administration of justice -- United States
KW - Judges -- Discipline
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59458430?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Wheeler%2C+Russell+R%3BLevin%2C+A+Leo&rft.aulast=Wheeler&rft.aufirst=Russell&rft.date=1979-07-01&rft.volume=&rft.issue=&rft.spage=v%2B76&rft.isbn=&rft.btitle=Judicial+discipline+and+removal+in+the+United+States&rft.title=Judicial+discipline+and+removal+in+the+United+States&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - 1520 H St., N.W., Washington, DC 20005 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Compendium of the law on prisoners' rights
AN - 59099299; 1979-2001352
JF - Supt Docs, April 1979. v+503 pp.
AU - Sensenich, Ila Jeanne
Y1 - 1979/04//
PY - 1979
DA - April 1979
EP - v+503
PB - Supt Docs
KW - Prisoners -- Legal status, laws, etc
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59099299?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Sensenich%2C+Ila+Jeanne&rft.aulast=Sensenich&rft.aufirst=Ila&rft.date=1979-04-01&rft.volume=&rft.issue=&rft.spage=v%2B503&rft.isbn=&rft.btitle=Compendium+of+the+law+on+prisoners%27+rights&rft.title=Compendium+of+the+law+on+prisoners%27+rights&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt Docs (loose-leaf) $9.50
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - United States court directory, January 1, 1980
AN - 59115438; 1980-0904701
AB - Issued twice a year.
JF - Chief, Publications management section, Management services branch, Administrative services division, Administrative office of the United States courts, Washington, DC 20544, 1979. 137 pp.
Y1 - 1979///0,
PY - 1979
DA - 0, 1979
SP - 137
PB - Chief, Publications management section, Management services branch, Administrative services division, Administrative office of the United States courts, Washington, DC 20544
KW - Courts -- Directories
KW - Judges -- United States -- Directories
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59115438?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1979-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=United+States+court+directory%2C+January+1%2C+1980&rft.title=United+States+court+directory%2C+January+1%2C+1980&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Chief, Publications management section, Management services branch, Administrative services division, Administrative office of the United States courts, Washington, DC 20544 pa
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Management statistics for United States courts, 1979: a report to the chief justice of the United States, to the chairmen and members of the judicial councils of the circuits, to the chief judges and judges of the United States courts
AN - 59110373; 1980-0606139
JF - Supt Docs, 1979.
Y1 - 1979///0,
PY - 1979
DA - 0, 1979
PB - Supt Docs
KW - Courts -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59110373?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1979-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=Management+statistics+for+United+States+courts%2C+1979%3A+a+report+to+the+chief+justice+of+the+United+States%2C+to+the+chairmen+and+members+of+the+judicial+councils+of+the+circuits%2C+to+the+chief+judges+and+judges+of+the+United+States+courts&rft.title=Management+statistics+for+United+States+courts%2C+1979%3A+a+report+to+the+chief+justice+of+the+United+States%2C+to+the+chairmen+and+members+of+the+judicial+councils+of+the+circuits%2C+to+the+chief+judges+and+judges+of+the+United+States+courts&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt Docs pa
N1 - Document feature - table(s), map(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Juror utilization in United States district courts, 1978
AN - 59078511; 1978-0341219
AB - Statistics on the use of grand and petit jurors.
JF - Supt Docs, January 1979. vi+39+135 pp.
Y1 - 1979/01//
PY - 1979
DA - January 1979
EP - vi+39+135
PB - Supt Docs
KW - Juries -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59078511?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1979-01-01&rft.volume=&rft.issue=&rft.spage=vi%2B39%2B135&rft.isbn=&rft.btitle=Juror+utilization+in+United+States+district+courts%2C+1978&rft.title=Juror+utilization+in+United+States+district+courts%2C+1978&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt Docs pa $4.50
N1 - Document feature - il(s), table(s), chart(s), map(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Federal judicial workload statistics, January-December 1978
AN - 59071094; 1978-0395907
AB - Caseloads of the US courts of appeals and district courts.
JF - Supt Docs, 1979. iv+53+83 pp.
Y1 - 1979///0,
PY - 1979
DA - 0, 1979
EP - iv+53+83
PB - Supt Docs
KW - Courts -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59071094?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1979-01-01&rft.volume=&rft.issue=&rft.spage=iv%2B53%2B83&rft.isbn=&rft.btitle=Federal+judicial+workload+statistics%2C+January-December+1978&rft.title=Federal+judicial+workload+statistics%2C+January-December+1978&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt Docs pa $4.50
N1 - Document feature - table(s), map(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - The quality of advocacy in the federal courts: a report to the Committee of the judicial conference of the United States to consider standards for admission to practice in the federal courts
T2 - FJC-R-78-1
AN - 59058447; 1978-0265750
AB - How judges in both district and appellate courts evaluated the performance of lawyers who appeared before them in both civil and criminal proceedings.
JF - 1520 H st., N.W., Washington, DC 20005, August 1978. xiv+213 pp.
AU - Partridge, Anthony
AU - Bermant, Gordon
Y1 - 1978/08//
PY - 1978
DA - August 1978
EP - xiv+213
PB - 1520 H st., N.W., Washington, DC 20005
KW - Courts -- United States
KW - Legal profession
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59058447?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Partridge%2C+Anthony%3BBermant%2C+Gordon&rft.aulast=Partridge&rft.aufirst=Anthony&rft.date=1978-08-01&rft.volume=&rft.issue=&rft.spage=xiv%2B213&rft.isbn=&rft.btitle=The+quality+of+advocacy+in+the+federal+courts%3A+a+report+to+the+Committee+of+the+judicial+conference+of+the+United+States+to+consider+standards+for+admission+to+practice+in+the+federal+courts&rft.title=The+quality+of+advocacy+in+the+federal+courts%3A+a+report+to+the+Committee+of+the+judicial+conference+of+the+United+States+to+consider+standards+for+admission+to+practice+in+the+federal+courts&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - 1520 H st., N.W., Washington, DC 20005 pa
N1 - Document feature - il(s), table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Tables of bankruptcy statistics: with reference to bankruptcy cases commenced and terminated in the United States district courts during the period July 1, 1976 through June 30, 1977; prepared in accordance with Sec. 53 of the Bankruptcy act
AN - 59065124; 1978-0358529
JF - Washington, DC 20544, 1978. iii+11+33 pp.
Y1 - 1978///0,
PY - 1978
DA - 0, 1978
EP - iii+11+33
PB - Washington, DC 20544
KW - Bankruptcy -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59065124?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1978-01-01&rft.volume=&rft.issue=&rft.spage=iii%2B11%2B33&rft.isbn=&rft.btitle=Tables+of+bankruptcy+statistics%3A+with+reference+to+bankruptcy+cases+commenced+and+terminated+in+the+United+States+district+courts+during+the+period+July+1%2C+1976+through+June+30%2C+1977%3B+prepared+in+accordance+with+Sec.+53+of+the+Bankruptcy+act&rft.title=Tables+of+bankruptcy+statistics%3A+with+reference+to+bankruptcy+cases+commenced+and+terminated+in+the+United+States+district+courts+during+the+period+July+1%2C+1976+through+June+30%2C+1977%3B+prepared+in+accordance+with+Sec.+53+of+the+Bankruptcy+act&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - United States court directory, July 1, 1978
AN - 59028114; 1978-0179529
JF - Supt Docs, 1978. 136 pp.
Y1 - 1978///0,
PY - 1978
DA - 0, 1978
SP - 136
PB - Supt Docs
KW - Judges -- United States -- Directories
KW - Courts -- Officials and employees -- Directories
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59028114?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1978-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=United+States+court+directory%2C+July+1%2C+1978&rft.title=United+States+court+directory%2C+July+1%2C+1978&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt Docs pa $3.25
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - The first one hundred justices: statistical studies on the Supreme Court of the United States
AN - 38170749; 62392c
JF - The first one hundred justices: statistical studies on the Supreme Court of the United States
AU - Blaustein, Albert P
AU - Mersky, Roy M
Y1 - 1978
PY - 1978
DA - 1978
SP - 210
PB - Archon Books
KW - Political Science
KW - Judiciary power
KW - U.S.A.
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/38170749?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Blaustein%2C+Albert+P%3BMersky%2C+Roy+M&rft.aulast=Blaustein&rft.aufirst=Albert&rft.date=1978-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=The+first+one+hundred+justices%3A+statistical+studies+on+the+Supreme+Court+of+the+United+States&rft.title=The+first+one+hundred+justices%3A+statistical+studies+on+the+Supreme+Court+of+the+United+States&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - BOOK
T1 - Management statistics for the United States courts, 1977: a report to the chief justice of the United States, to the chairmen and members of the judicial councils of the circuits, to the chief judges and judges of the United States courts
AN - 59009592; 1978-0066188
JF - Washington, DC 20544, November 1977. 127 pp.
Y1 - 1977/11//
PY - 1977
DA - November 1977
SP - 127
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59009592?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1977-11-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=Management+statistics+for+the+United+States+courts%2C+1977%3A+a+report+to+the+chief+justice+of+the+United+States%2C+to+the+chairmen+and+members+of+the+judicial+councils+of+the+circuits%2C+to+the+chief+judges+and+judges+of+the+United+States+courts&rft.title=Management+statistics+for+the+United+States+courts%2C+1977%3A+a+report+to+the+chief+justice+of+the+United+States%2C+to+the+chairmen+and+members+of+the+judicial+councils+of+the+circuits%2C+to+the+chief+judges+and+judges+of+the+United+States+courts&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s), map(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Directory of United States probation officers
AN - 58991693; 1976-1274667
JF - Washington, DC 20544, October 1977. 62 pp.
Y1 - 1977/10//
PY - 1977
DA - October 1977
SP - 62
PB - Washington, DC 20544
KW - Probation officers -- Directories
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/58991693?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1977-10-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=Directory+of+United+States+probation+officers&rft.title=Directory+of+United+States+probation+officers&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - An evaluation of the probable impact of selected proposals for imposing mandatory minimum sentences in the federal courts
T2 - FJC-R-77-3
AN - 58991764; 1976-1274807
JF - Dolly Madison House, 1520 H st., N.W., Washington, DC 20005, July 1977. v+83 pp.
AU - Eaglin, James
AU - Partridge, Anthony
Y1 - 1977/07//
PY - 1977
DA - July 1977
EP - v+83
PB - Dolly Madison House, 1520 H st., N.W., Washington, DC 20005
KW - Sentences (law)
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Dolly Madison House, 1520 H st., N.W., Washington, DC 20005 pa
N1 - Document feature - table(s)
N1 - Last updated - 2016-09-28
ER -
TY - RPRT
T1 - Synthetic Organic Chemicals: United States Production and Sales, 1976.
AN - 63733423; ED159031
AB - This is the sixth annual report of the U.S. Trade Commission on domestic production and sales of synthetic organic chemicals and the raw materials from which they are made. The report consists of 15 sections, each covering a specified group (based primarily on use) of organic chemicals as follows: tar and tar crudes; primary products from petroleum and natural gas; intermediates; dyes; pigments; medicinal chemicals; flavor and perfume materials; plastics and resins; rubber-processing chemicals; elastomers; plasticizers; surface-active agents; pesticides and related products; miscellaneous end-use chemicals and chemical products; and miscellaneous cyclic and acyclic chemicals. The first table in each section gives the production and sales data for each product, whereas the second table gives the manufacturers of each product using a three letter code and the third table lists the manufacturers, alphabetically. Appended are a directory of manufacturers, a list of U.S. imports of benzenoid chemicals and products, and a glossary of synonymous names of cyclic intermediates. (Author/BB)
AU - Adams, Roger
Y1 - 1977
PY - 1977
DA - 1977
SP - 357
PB - Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402 (Stock Number 049-000-00046-4; $5.25)
VL - USITC-Pub-833
KW - ERIC, Resources in Education (RIE)
KW - Science Education
KW - Data
KW - Statistics
KW - Organic Chemistry
KW - Manufacturing Industry
KW - Petroleum Industry
KW - Annual Reports
KW - Tables (Data)
KW - Chemical Industry
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LA - English
DB - ERIC
N1 - Availability - Level 2 - Produced in microfiche (1966-2003)
N1 - SuppNotes - Not available in hard copy due to marginal legibil
N1 - Last updated - 2014-03-21
ER -
TY - BOOK
T1 - Juror utilization in United States district courts, 1976
AN - 58951669; 1976-1111322
JF - Washington, DC 20544, November 1976. vi+151 pp.
Y1 - 1976/11//
PY - 1976
DA - November 1976
EP - vi+151
PB - Washington, DC 20544
KW - Juries
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1976-11-01&rft.volume=&rft.issue=&rft.spage=vi%2B151&rft.isbn=&rft.btitle=Juror+utilization+in+United+States+district+courts%2C+1976&rft.title=Juror+utilization+in+United+States+district+courts%2C+1976&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - il(s), table(s), chart(s), map(s)
N1 - Last updated - 2016-09-28
ER -
TY - JOUR
T1 - THE THIRD BRANCH
AN - 61226444; 7706511
AB - MAJOR SECTIONS OF THIS ISSUE ARE DEVOTED TO A DESCRIPTION OF THE JUDICIAL SURVIVORS ANNUITY BILL WHICH, IN EFFECT, WILL COMPLETELY OVERHAUL THE CURRENT SYSTEM, A REPORT FROM THE TWO-DAY COLLOQUIM ON THE PROPOSED "SCIENCE COURT", AND A REPORT ON A TASK FORCE APPOINTED TO DISTILL SUGGESTIONS MADE AT THE NATIONAL CONFERENCE ON THE CAUSES OF POPULAR DISSATISFICTION WITH ADMINISTRATION OF JUSTICE.
JF - FEDERAL JUDICIAL CENTER
Y1 - 1976/10//
PY - 1976
DA - October 1976
VL - 8
IS - 10.
KW - JUDICIARY
KW - COURT SYSTEM
KW - REFORM, REFORMERS
KW - PUBLIC ADMINISTRATION
KW - article
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Awpsa&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=FEDERAL+JUDICIAL+CENTER&rft.atitle=THE+THIRD+BRANCH&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1976-10-01&rft.volume=8&rft.issue=10.&rft.spage=8.&rft.isbn=&rft.btitle=&rft.title=FEDERAL+JUDICIAL+CENTER&rft.issn=&rft_id=info:doi/
LA - English
DB - Worldwide Political Science Abstracts
N1 - Last updated - 2016-09-28
N1 - SubjectsTermNotLitGenreText - COURT SYSTEM; JUDICIARY; PUBLIC ADMINISTRATION; REFORM, REFORMERS
ER -
TY - BOOK
T1 - Management statistics for the United States courts, 1976: a report to the chief justice of the United States, to the chairmen and members of the judicial councils of the circuits, to the chief judges and judges of the United States courts
AN - 58955928; 1976-1114619
AB - Key workload and performance statistics for each US court of appeals and each district court for the fiscal years 1971 through 1976.
JF - Washington, DC 20544, October 1976. 127 pp.
Y1 - 1976/10//
PY - 1976
DA - October 1976
SP - 127
PB - Washington, DC 20544
KW - Courts -- United States -- Statistics
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Washington, DC 20544 pa
N1 - Document feature - table(s), map(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - AN INTRODUCTION TO THE FEDERAL PROBATION SYSTEM
AN - 60752534; 7600029
AB - THIS WORK IS DESIGNED TO ANSWER COMMON QUESTIONS LIKELY TO BE IN THE MINDS OF NEWLY APPOINTED PROBATION OFFICERS. AREAS COVERED INCLUDE THE ROLE OF THE PROBATION OFFICER, CRIMINAL PROCEDURE, THE CRIMINAL LAW, THE COURT FAMILY, OTHER COURT OFFICERS, ENFORCEMENT AGENCIES, RELATED CORRECTIONAL AGENCIES, ADMINISTRATIVE STRUCTURE OF THE JUDICIARY AND THE PROBATION OFFICE AND MANY MORE.
JF - 1976, FEDERAL JUDICIAL CENTER
Y1 - 1976///0,
PY - 1976
DA - 0, 1976
KW - DECISION-MAKING AND GAME THEORY
KW - ROLE, REFERENCE GROUP, CROSS-PRESSURES
KW - GOVERNMENTAL AGENCIES
KW - JUDICIARY
KW - JUDICIAL ADMINISTRATION
KW - COURT SYSTEM
KW - PUBLIC POLICY
KW - UNITED STATES, 1945 TO PRESENT
KW - LAW AND LEGAL SYSTEMS
KW - book
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LA - English
DB - Worldwide Political Science Abstracts
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - An introduction to the Federal probation system
T2 - (FJC no. 76-1)
AN - 59674121; 1976-20409
JF - United States. Federal judicial center., 1976. 51+ pp.
Y1 - 1976///0,
PY - 1976
DA - 0, 1976
EP - 51+
PB - United States. Federal judicial center.
KW - Probation
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Federal judicial center. Washington, DC 20005. pa
N1 - Document feature - bibl, il, table, chart
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Tables of bankruptcy statistics: with reference to bankruptcy cases commenced and terminated in the United States district courts during the fiscal year ending June 30, 1975
AN - 58953931; 1976-1077138
JF - Supreme Court bldg., Washington, DC 20544, 1976. 12+35 pp.
Y1 - 1976///0,
PY - 1976
DA - 0, 1976
EP - 12+35
PB - Supreme Court bldg., Washington, DC 20544
KW - Bankruptcy -- Statistics
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supreme Court bldg., Washington, DC 20544
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Reports of the proceedings of the . . ., held at Washington, D.C., March 6-7, 1975 and September 25-26, 1975; annual report of the director of the Administrative office of the United States courts, 1975
AN - 58944808; 1976-1058695
JF - Administrative Office of the United States Courts, Washington, DC 20544, 1976. xx+598 pp.
Y1 - 1976///0,
PY - 1976
DA - 0, 1976
EP - xx+598
PB - Administrative Office of the United States Courts, Washington, DC 20544
KW - Judges -- United States
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1976-01-01&rft.volume=&rft.issue=&rft.spage=xx%2B598&rft.isbn=&rft.btitle=Reports+of+the+proceedings+of+the+.+.+.%2C+held+at+Washington%2C+D.C.%2C+March+6-7%2C+1975+and+September+25-26%2C+1975%3B+annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1975&rft.title=Reports+of+the+proceedings+of+the+.+.+.%2C+held+at+Washington%2C+D.C.%2C+March+6-7%2C+1975+and+September+25-26%2C+1975%3B+annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1975&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative Office of the United States Courts, Washington, DC 20544 pa
N1 - Document feature - table(s), chart(s)
N1 - Last updated - 2016-09-28
ER -
TY - BOOK
T1 - Rules of practice and procedure, effective January 1, 1974 (with additions through September 2, 1975)
AN - 59700203; 1976-5647
JF - Superintendent of Documents, 1975. xv+115 pp.
Y1 - 1975///0,
PY - 1975
DA - 0, 1975
EP - xv+115
PB - Superintendent of Documents
KW - Court rules
KW - United States -- Tax court
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1975-01-01&rft.volume=&rft.issue=&rft.spage=xv%2B115&rft.isbn=&rft.btitle=Rules+of+practice+and+procedure%2C+effective+January+1%2C+1974+%28with+additions+through+September+2%2C+1975%29&rft.title=Rules+of+practice+and+procedure%2C+effective+January+1%2C+1974+%28with+additions+through+September+2%2C+1975%29&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt. docs. pa $1.55
N1 - Document feature - il
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Federal offenders in United States district courts, 1972
AN - 59696608; 1976-5771
JF - United States. Admin. office of the U.S. courts., 1975.
Y1 - 1975///0,
PY - 1975
DA - 0, 1975
PB - United States. Admin. office of the U.S. courts.
KW - Crime and criminals -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59696608?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1975-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=Federal+offenders+in+United+States+district+courts%2C+1972&rft.title=Federal+offenders+in+United+States+district+courts%2C+1972&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Admin. office of the U.S. courts. Supreme Court bldg., Washington, DC 20544. pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Management statistics for the United States courts, 1974: a report to the chief justice of the United States, to the chairmen and members of the judicial councils of the circuits, to the chief judges and judges of the United States district courts
AN - 59642963; 1975-5369
AB - Key workload and performance statistics for each United States court of appeals and each district court for fiscal years 1969 through 1974.
JF - United States. Administrative office of the U.S. courts., October 1974. 120 pp.
Y1 - 1974/10//
PY - 1974
DA - October 1974
SP - 120
PB - United States. Administrative office of the U.S. courts.
KW - Courts -- United States -- Statistics
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. Washington, DC 20544. pa
N1 - Document feature - tables, maps
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Operations br. Juror utilization in United States district courts, 1974
AN - 59642356; 1975-5363
JF - United States. Administrative office of the U.S. courts. Div. of info. systems., October 1974. iii+130+1 pp.
Y1 - 1974/10//
PY - 1974
DA - October 1974
EP - iii+130+1
PB - United States. Administrative office of the U.S. courts. Div. of info. systems.
KW - Courts -- United States
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59642356?accountid=14244
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. Div. of info. systems. Washington, DC 20544. pa
N1 - Document feature - tables, charts, maps
N1 - SuppNotes - folded sheet
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Juror utilization in United States district courts, 1974
AN - 59616247; 1975-14073
JF - United States. Administrative office of the U.S. courts. Div. of info. systems. Operations br., October 1974. iii+130+1 pp.
Y1 - 1974/10//
PY - 1974
DA - October 1974
EP - iii+130+1
PB - United States. Administrative office of the U.S. courts. Div. of info. systems. Operations br.
KW - Juries
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59616247?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1974-10-01&rft.volume=&rft.issue=&rft.spage=iii%2B130%2B1&rft.isbn=&rft.btitle=Juror+utilization+in+United+States+district+courts%2C+1974&rft.title=Juror+utilization+in+United+States+district+courts%2C+1974&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. Div. of info. systems. Operations br. Washington, DC 20544. pa
N1 - Document feature - tables, charts, maps
N1 - SuppNotes - folded sheet
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Report on applications for orders authorizing or approving the interception of wire or oral communications for the period January 1, 1973, to December 31, 1973
AN - 59639266; 1975-27547
JF - United States. Administrative office of the U.S. courts., 1974. 191 pp.
Y1 - 1974///0,
PY - 1974
DA - 0, 1974
SP - 191
PB - United States. Administrative office of the U.S. courts.
KW - Wire tapping
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59639266?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1974-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=Report+on+applications+for+orders+authorizing+or+approving+the+interception+of+wire+or+oral+communications+for+the+period+January+1%2C+1973%2C+to+December+31%2C+1973&rft.title=Report+on+applications+for+orders+authorizing+or+approving+the+interception+of+wire+or+oral+communications+for+the+period+January+1%2C+1973%2C+to+December+31%2C+1973&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. Washington, DC 20544. pa
N1 - Document feature - tables
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Rules of practice and procedure, effective January 1, 1974
AN - 59615663; 1974-5502
JF - Superintendent of Documents, 1974. xiv+104 pp.
Y1 - 1974///0,
PY - 1974
DA - 0, 1974
EP - xiv+104
PB - Superintendent of Documents
KW - United States -- Tax court
KW - Court Rules
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt. docs. pa $1.10
N1 - Document feature - il
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Census of persons under supervision of the federal probation system, June 30, 1968, and January 23, 1973; a report
AN - 59591643; 1974-20533
JF - United States. Administrative office of the U.S. courts., January 1974. vii+243 pp.
Y1 - 1974/01//
PY - 1974
DA - January 1974
EP - vii+243
PB - United States. Administrative office of the U.S. courts.
KW - Probation -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59591643?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1974-01-01&rft.volume=&rft.issue=&rft.spage=vii%2B243&rft.isbn=&rft.btitle=Census+of+persons+under+supervision+of+the+federal+probation+system%2C+June+30%2C+1968%2C+and+January+23%2C+1973%3B+a+report&rft.title=Census+of+persons+under+supervision+of+the+federal+probation+system%2C+June+30%2C+1968%2C+and+January+23%2C+1973%3B+a+report&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. Washington, DC 20544. pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Management statistics for United States courts, 1973: a report to the chief justice of the United States, to the chairmen and members of the judicial councils of the circuits, to the chief judges of the United States district courts
AN - 59613140; 1974-5538
AB - On spine: Court management statistics.
JF - United States. Administrative office of the U.S. courts., 1973.
Y1 - 1973///0,
PY - 1973
DA - 0, 1973
PB - United States. Administrative office of the U.S. courts.
KW - Courts -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59613140?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1973-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=Management+statistics+for+United+States+courts%2C+1973%3A+a+report+to+the+chief+justice+of+the+United+States%2C+to+the+chairmen+and+members+of+the+judicial+councils+of+the+circuits%2C+to+the+chief+judges+of+the+United+States+district+courts&rft.title=Management+statistics+for+United+States+courts%2C+1973%3A+a+report+to+the+chief+justice+of+the+United+States%2C+to+the+chairmen+and+members+of+the+judicial+councils+of+the+circuits%2C+to+the+chief+judges+of+the+United+States+district+courts&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. Supreme Court bldg., Washington, DC 20544. pa
N1 - Document feature - tables, maps
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Federal offenders in the United States district courts, 1971
AN - 59609597; 1974-5628
AB - Disposition, sentence, type of counsel, prior record, demographic data and offense of the defendants.
JF - United States. Administrative office of the U.S. courts., 1973. viii+160 pp.
Y1 - 1973///0,
PY - 1973
DA - 0, 1973
EP - viii+160
PB - United States. Administrative office of the U.S. courts.
KW - Crime and Criminals -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59609597?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1973-01-01&rft.volume=&rft.issue=&rft.spage=viii%2B160&rft.isbn=&rft.btitle=Federal+offenders+in+the+United+States+district+courts%2C+1971&rft.title=Federal+offenders+in+the+United+States+district+courts%2C+1971&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. Washington, DC 20544. pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Guideline for improving juror utilization in United States district courts
AN - 59551928; 1973-13933
JF - United States. Federal judicial center., October 1972. xi+68 pp.
Y1 - 1972/10//
PY - 1972
DA - October 1972
EP - xi+68
PB - United States. Federal judicial center.
KW - Juries
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59551928?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1972-10-01&rft.volume=&rft.issue=&rft.spage=xi%2B68&rft.isbn=&rft.btitle=Guideline+for+improving+juror+utilization+in+United+States+district+courts&rft.title=Guideline+for+improving+juror+utilization+in+United+States+district+courts&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Federal judicial center. Washington, DC 20005. pa
N1 - Document feature - il, tables, chart
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Federal offenders in the United States district courts, 1970 (with criminal sentence analysis, 1967-1971)
AN - 59588065; 1973-5466
JF - United States. Administrative office of the U.S. courts., 1972. viii+190 pp.
Y1 - 1972///0,
PY - 1972
DA - 0, 1972
EP - viii+190
PB - United States. Administrative office of the U.S. courts.
KW - Crime and criminals -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59588065?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1972-01-01&rft.volume=&rft.issue=&rft.spage=viii%2B190&rft.isbn=&rft.btitle=Federal+offenders+in+the+United+States+district+courts%2C+1970+%28with+criminal+sentence+analysis%2C+1967-1971%29&rft.title=Federal+offenders+in+the+United+States+district+courts%2C+1970+%28with+criminal+sentence+analysis%2C+1967-1971%29&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. Washington, DC 20544. pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Report of the proceedings of the . . ., April 6-7, 1972, Washington, D.C
AN - 59553946; 1973-13919
JF - Administrative office of the United States courts, 1972. vi+29 pp.
Y1 - 1972///0,
PY - 1972
DA - 0, 1972
EP - vi+29
PB - Administrative office of the United States courts
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59553946?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1972-01-01&rft.volume=&rft.issue=&rft.spage=vi%2B29&rft.isbn=&rft.btitle=Report+of+the+proceedings+of+the+.+.+.%2C+April+6-7%2C+1972%2C+Washington%2C+D.C&rft.title=Report+of+the+proceedings+of+the+.+.+.%2C+April+6-7%2C+1972%2C+Washington%2C+D.C&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Washington, DC 20544.
N1 - Last updated - 2016-09-27
ER -
TY - GEN
T1 - Additional Items Specified by Plaintiff [U.S. v. New York Times Company, et al.; Includes Court Forms]
AN - 1679073109; VW01569
AB - U.S. district attorney and Defense Department specify information in Pentagon Papers by page and paragraph that would endanger national security if disclosed to public.
AU - United States. Court of Appeals
AD - United States. Court of Appeals
PY - 1971
SP - 32
KW - Coup d'état in South Vietnam (1963)
KW - Intelligence
KW - Khanh Administration (1964-1965)
KW - New York Times
KW - Peace initiatives
KW - Pentagon Papers
KW - Secrecy
KW - Soviet Union
KW - Seymour, Whitney North, Jr.
KW - Duong Van Minh
KW - Seymour, Whitney North, Jr.
KW - Duong Van Minh
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/1679073109?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Adnsa_vw&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=unknown&rft.jtitle=&rft.atitle=Additional+Items+Specified+by+Plaintiff+%5BU.S.+v.+New+York+Times+Company%2C+et+al.%3B+Includes+Court+Forms%5D&rft.au=United+States.+Court+of+Appeals&rft.aulast=United+States.+Court+of+Appeals&rft.aufirst=&rft.date=1971-06-25&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=&rft.title=&rft.issn=&rft_id=info:doi/
LA - English
DB - Digital National Security Archive
N1 - Name - Southeast Asia Treaty Organization; United States. Central Intelligence Agency; United States. Department of Defense
N1 - Analyte descriptor - NSA document type: Court Document
N1 - People - Duong Van Minh; Seymour, Whitney North, Jr.
N1 - Last updated - 2016-03-11
ER -
TY - GEN
T1 - Confidential Memorandum of Defendant New York Times Company re In Camera Testimony [U.S. v. New York Times Company, et al.; Pages 2-3 Missing]
AN - 1679073054; VW01567
AB - Rebuts testimony on behalf of U.S. government holding that publication of Pentagon Papers by New York Times violated national security interests.
AU - United States. Court of Appeals
AD - United States. Court of Appeals
PY - 1971
SP - 19
KW - Australia
KW - Command and control
KW - Contingency plans
KW - Diplomacy
KW - Intelligence
KW - New York Times
KW - Peace initiatives
KW - Pentagon Papers
KW - Rules of engagement
KW - Secrecy
KW - Soviet Union
KW - Thailand
KW - Tonkin Gulf Incidents (1964)
KW - Blouin, Francis J.
KW - Doolin, Dennis J.
KW - Macomber, William B., Jr.
KW - Blouin, Francis J.
KW - Doolin, Dennis J.
KW - Macomber, William B., Jr.
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/1679073054?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Adnsa_vw&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=unknown&rft.jtitle=&rft.atitle=Confidential+Memorandum+of+Defendant+New+York+Times+Company+re+In+Camera+Testimony+%5BU.S.+v.+New+York+Times+Company%2C+et+al.%3B+Pages+2-3+Missing%5D&rft.au=United+States.+Court+of+Appeals&rft.aulast=United+States.+Court+of+Appeals&rft.aufirst=&rft.date=1971-06-22&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=&rft.title=&rft.issn=&rft_id=info:doi/
LA - English
DB - Digital National Security Archive
N1 - Analyte descriptor - NSA document type: Court Document
N1 - People - Blouin, Francis J.; Doolin, Dennis J.; Macomber, William B., Jr.
N1 - Last updated - 2016-03-11
ER -
TY - GEN
T1 - Special Appendix Relating to In Camera Proceedings and Sealed Exhibits Submitted by Appellant United States [U.S. v. New York Times Company, et al.; Pages 16-18 Excised]
AN - 1679073463; VW01566
AB - U.S. government summarizes testimony of witnesses and discusses information in Pentagon Papers that could harm national security if published, focusing on threat to safety of U.S. forces and U.S. relations with South Vietnam and other allies.
AU - United States. Court of Appeals
AD - United States. Court of Appeals
PY - 1971
SP - 16
KW - Australia
KW - Cambodia
KW - New York Times
KW - Peace initiatives
KW - Pentagon Papers
KW - Secrecy
KW - Thailand
KW - Thieu Administration (1967-1975)
KW - Troop withdrawal
KW - Blouin, Francis J.
KW - Doolin, Dennis J.
KW - Macomber, William B., Jr.
KW - Blouin, Francis J.
KW - Doolin, Dennis J.
KW - Macomber, William B., Jr.
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/1679073463?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Adnsa_vw&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=unknown&rft.jtitle=&rft.atitle=Special+Appendix+Relating+to+In+Camera+Proceedings+and+Sealed+Exhibits+Submitted+by+Appellant+United+States+%5BU.S.+v.+New+York+Times+Company%2C+et+al.%3B+Pages+16-18+Excised%5D&rft.au=United+States.+Court+of+Appeals&rft.aulast=United+States.+Court+of+Appeals&rft.aufirst=&rft.date=1971-06-21&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=&rft.title=&rft.issn=&rft_id=info:doi/
LA - English
DB - Digital National Security Archive
N1 - Analyte descriptor - NSA document type: Court Document
N1 - People - Blouin, Francis J.; Doolin, Dennis J.; Macomber, William B., Jr.
N1 - Last updated - 2016-03-11
ER -
TY - BOOK
T1 - Reports of the proceedings of the . . . held at Washington, D.C., March 16-17, 1970 and October 29-30, 1970: annual report of the director of the Administrative office of the United States courts, 1970
AN - 59542704; 1972-5541
JF - Administrative office of the United States courts, 1971. xvi+458 pp.
Y1 - 1971///0,
PY - 1971
DA - 0, 1971
EP - xvi+458
PB - Administrative office of the United States courts
KW - Courts -- Conferences
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59542704?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1971-01-01&rft.volume=&rft.issue=&rft.spage=xvi%2B458&rft.isbn=&rft.btitle=Reports+of+the+proceedings+of+the+.+.+.+held+at+Washington%2C+D.C.%2C+March+16-17%2C+1970+and+October+29-30%2C+1970%3A+annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1970&rft.title=Reports+of+the+proceedings+of+the+.+.+.+held+at+Washington%2C+D.C.%2C+March+16-17%2C+1970+and+October+29-30%2C+1970%3A+annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1970&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Washington, DC 20544. pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Annual report, 1971
AN - 59533444; 1972-26414
JF - United States. Federal judicial center., 1971. 2+ii+30 pp.
Y1 - 1971///0,
PY - 1971
DA - 0, 1971
EP - 2+ii+30
PB - United States. Federal judicial center.
KW - United States -- Federal judicial center
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59533444?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1971-01-01&rft.volume=&rft.issue=&rft.spage=2%2Bii%2B30&rft.isbn=&rft.btitle=Annual+report%2C+1971&rft.title=Annual+report%2C+1971&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Federal judicial center. Dolley Madison House, 1520 H st., N.W., Washington, DC 20005.
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Federal offenders in the United States district courts, 1969
AN - 59501019; 1971-5884
JF - United States. Administrative office of the U.S. courts., 1971. x+193 pp.
Y1 - 1971///0,
PY - 1971
DA - 0, 1971
EP - x+193
PB - United States. Administrative office of the U.S. courts.
KW - Crime and criminals -- United States -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59501019?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1971-01-01&rft.volume=&rft.issue=&rft.spage=x%2B193&rft.isbn=&rft.btitle=Federal+offenders+in+the+United+States+district+courts%2C+1969&rft.title=Federal+offenders+in+the+United+States+district+courts%2C+1969&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. Washington, D.C. 20544. pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Tables of bankruptcy statistics: with reference to bankruptcy cases commenced and terminated in the United States district courts during the fiscal year ending June 30, 1969; prepared in accordance with Sec. 53 of the Bankruptcy act
AN - 59482906; 1971-1973
JF - United States. Administrative office of the U.S. courts., 1971. 15+33 pp.
Y1 - 1971///0,
PY - 1971
DA - 0, 1971
EP - 15+33
PB - United States. Administrative office of the U.S. courts.
KW - Bankruptcy -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59482906?accountid=14244
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. Washington, D.C. 20544.
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Automobile accident litigation: a report to the Department of transportation
AN - 59453363; 1970-52
AB - Reported prepared by the Mitre corporation for the department's Automobile insurance and compensation study.
JF - Superintendent of Documents, April 1970. xvii+356 pp.
Y1 - 1970/04//
PY - 1970
DA - April 1970
EP - xvii+356
PB - Superintendent of Documents
KW - Accidents, Traffic -- Claims and liability
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59453363?accountid=14244
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt. docs. pa $2.75
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Reports of proceedings of the ... held at Washington, D.C., March 13-14, 1969, June 10, 1969, and October 31-November 1, 1969: annual report of the director of the Administrative office of the United States courts 1969
AN - 59500922; 1971-5751
JF - Administrative office of the United States courts, 1970. xv+387 pp.
Y1 - 1970///0,
PY - 1970
DA - 0, 1970
EP - xv+387
PB - Administrative office of the United States courts
KW - Courts -- Conferences
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59500922?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1970-01-01&rft.volume=&rft.issue=&rft.spage=xv%2B387&rft.isbn=&rft.btitle=Reports+of+proceedings+of+the+...+held+at+Washington%2C+D.C.%2C+March+13-14%2C+1969%2C+June+10%2C+1969%2C+and+October+31-November+1%2C+1969%3A+annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts+1969&rft.title=Reports+of+proceedings+of+the+...+held+at+Washington%2C+D.C.%2C+March+13-14%2C+1969%2C+June+10%2C+1969%2C+and+October+31-November+1%2C+1969%3A+annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts+1969&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Washington, D.C. 20544. pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Rules of practice, revised April 1, 1958 (with amendments and additions through January 25, 1971)
AN - 59497689; 1971-5749
JF - Superintendent of Documents, 1970. viii+54 pp.
Y1 - 1970///0,
PY - 1970
DA - 0, 1970
EP - viii+54
PB - Superintendent of Documents
KW - Court rules
KW - United States -- Tax court
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1970-01-01&rft.volume=&rft.issue=&rft.spage=viii%2B54&rft.isbn=&rft.btitle=Rules+of+practice%2C+revised+April+1%2C+1958+%28with+amendments+and+additions+through+January+25%2C+1971%29&rft.title=Rules+of+practice%2C+revised+April+1%2C+1958+%28with+amendments+and+additions+through+January+25%2C+1971%29&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt. docs. pa 35c
N1 - Document feature - il
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Persons under the supervision of the federal probation system, fiscal year 1968
AN - 59496394; 1971-19922
JF - United States. Administrative office of the U.S. courts., 1970. xix+159 pp.
Y1 - 1970///0,
PY - 1970
DA - 0, 1970
EP - xix+159
PB - United States. Administrative office of the U.S. courts.
KW - Probation -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59496394?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1970-01-01&rft.volume=&rft.issue=&rft.spage=xix%2B159&rft.isbn=&rft.btitle=Persons+under+the+supervision+of+the+federal+probation+system%2C+fiscal+year+1968&rft.title=Persons+under+the+supervision+of+the+federal+probation+system%2C+fiscal+year+1968&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. 1st., N.E., Washingon, D.C. 20544 U.S. Supreme Court bldg. pa 1
N1 - Document feature - tables, charts
N1 - SuppNotes - 7th an. rept.
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Persons under the supervision of the federal probation system, fiscal year 1967
T2 - (6th an. rept.)
AN - 59457421; 1970-19873
JF - United States. Administrative office of the U.S. courts., 1969. xx+170 pp.
Y1 - 1969///0,
PY - 1969
DA - 0, 1969
EP - xx+170
PB - United States. Administrative office of the U.S. courts.
KW - Probation -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59457421?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1969-01-01&rft.volume=&rft.issue=&rft.spage=xx%2B170&rft.isbn=&rft.btitle=Persons+under+the+supervision+of+the+federal+probation+system%2C+fiscal+year+1967&rft.title=Persons+under+the+supervision+of+the+federal+probation+system%2C+fiscal+year+1967&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. U.S. Supreme Court bldg., 1 1st st., N.E., Washington, D.C. 20544. pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Tables of bankruptcy statistics with reference to bankruptcy cases commenced and terminated in the United States district courts during the fiscal year ending June 30, 1968; prepared in accordance with Sec. 53 of the Bankruptcy act
AN - 59447789; 1970-1852
JF - United States. Administrative office of the U.S. courts., 1969. 14+33 pp.
Y1 - 1969///0,
PY - 1969
DA - 0, 1969
EP - 14+33
PB - United States. Administrative office of the U.S. courts.
KW - Bankruptcy -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59447789?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1969-01-01&rft.volume=&rft.issue=&rft.spage=14%2B33&rft.isbn=&rft.btitle=Tables+of+bankruptcy+statistics+with+reference+to+bankruptcy+cases+commenced+and+terminated+in+the+United+States+district+courts+during+the+fiscal+year+ending+June+30%2C+1968%3B+prepared+in+accordance+with+Sec.+53+of+the+Bankruptcy+act&rft.title=Tables+of+bankruptcy+statistics+with+reference+to+bankruptcy+cases+commenced+and+terminated+in+the+United+States+district+courts+during+the+fiscal+year+ending+June+30%2C+1968%3B+prepared+in+accordance+with+Sec.+53+of+the+Bankruptcy+act&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. United States Supreme Court bldg. 1 First st., N.E., Washington, D.C. 20544.
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Reports of proceedings of the . . . . held at Washington, D.C., February 27-28, 1968, and September 19-20, 1968: Annual report of the director of the Arministrative office of the United States courts 1968
AN - 59410139; 1969-13620
JF - Administrative office of the United States courts, 1969. xi+319 pp.
Y1 - 1969///0,
PY - 1969
DA - 0, 1969
EP - xi+319
PB - Administrative office of the United States courts
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59410139?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1969-01-01&rft.volume=&rft.issue=&rft.spage=xi%2B319&rft.isbn=&rft.btitle=Reports+of+proceedings+of+the+.+.+.+.+held+at+Washington%2C+D.C.%2C+February+27-28%2C+1968%2C+and+September+19-20%2C+1968%3A+Annual+report+of+the+director+of+the+Arministrative+office+of+the+United+States+courts+1968&rft.title=Reports+of+proceedings+of+the+.+.+.+.+held+at+Washington%2C+D.C.%2C+February+27-28%2C+1968%2C+and+September+19-20%2C+1968%3A+Annual+report+of+the+director+of+the+Arministrative+office+of+the+United+States+courts+1968&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Washington, D.C. 20544. pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Report of the proceedings of the ... September 19-20, 1968
AN - 59434576; 1969-5542
JF - Administrative office of the United States courts, 1968. vi+37-87 pp.
Y1 - 1968///0,
PY - 1968
DA - 0, 1968
EP - 87
PB - Administrative office of the United States courts
KW - Courts -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59434576?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1968-01-01&rft.volume=&rft.issue=&rft.spage=vi%2B37&rft.isbn=&rft.btitle=Report+of+the+proceedings+of+the+...+September+19-20%2C+1968&rft.title=Report+of+the+proceedings+of+the+...+September+19-20%2C+1968&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Supreme Court bldg., Washington, D.C. 20544. pa
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Tables of bankruptcy statistics with reference to bankruptcy cases commenced and terminated in the United States district courts during the fiscal year ending June 30, 1967; prepared in accordance with Sec. 53 of the Bankruptcy act
AN - 59381368; 1968-1941
JF - United States. Administrative office of the U.S. courts., 1968. 14+29 pp.
Y1 - 1968///0,
PY - 1968
DA - 0, 1968
EP - 14+29
PB - United States. Administrative office of the U.S. courts.
KW - Bankruptcy -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59381368?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1968-01-01&rft.volume=&rft.issue=&rft.spage=14%2B29&rft.isbn=&rft.btitle=Tables+of+bankruptcy+statistics+with+reference+to+bankruptcy+cases+commenced+and+terminated+in+the+United+States+district+courts+during+the+fiscal+year+ending+June+30%2C+1967%3B+prepared+in+accordance+with+Sec.+53+of+the+Bankruptcy+act&rft.title=Tables+of+bankruptcy+statistics+with+reference+to+bankruptcy+cases+commenced+and+terminated+in+the+United+States+district+courts+during+the+fiscal+year+ending+June+30%2C+1967%3B+prepared+in+accordance+with+Sec.+53+of+the+Bankruptcy+act&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. United States Supreme Court bldg., 1 First st., N.E., Washington, D.C. 20544.
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Tables of bankruptcy statistics with reference to bankruptcy cases commenced and terminated in the United States district courts during the fiscal year ending June 30, 1965: prepared in accordance with Sec. 53 of the Bankruptcy act
AN - 59297265; 1966-2056
JF - United States. Admin. office of the U.S. courts., 1966. 10+33 pp.
Y1 - 1966///0,
PY - 1966
DA - 0, 1966
EP - 10+33
PB - United States. Admin. office of the U.S. courts.
KW - Bankruptcy -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59297265?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1966-01-01&rft.volume=&rft.issue=&rft.spage=10%2B33&rft.isbn=&rft.btitle=Tables+of+bankruptcy+statistics+with+reference+to+bankruptcy+cases+commenced+and+terminated+in+the+United+States+district+courts+during+the+fiscal+year+ending+June+30%2C+1965%3A+prepared+in+accordance+with+Sec.+53+of+the+Bankruptcy+act&rft.title=Tables+of+bankruptcy+statistics+with+reference+to+bankruptcy+cases+commenced+and+terminated+in+the+United+States+district+courts+during+the+fiscal+year+ending+June+30%2C+1965%3A+prepared+in+accordance+with+Sec.+53+of+the+Bankruptcy+act&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Admin. office of the U.S. courts. United States Supreme Court bldg. 1 First st., N.E., Washington, D.C. 20543.
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - The petitioners; the story of the Supreme Court of the United States and the Negro
AN - 37784079; 95408b
JF - The petitioners; the story of the Supreme Court of the United States and the Negro
AU - Miller, L
Y1 - 1966
PY - 1966
DA - 1966
EP - xv + 461
PB - Pantheon Books
KW - Political Science
KW - Civil rights
KW - Judiciary power
KW - U.S.A.
KW - Race relations
KW - Supreme Court
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/37784079?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Miller%2C+L&rft.aulast=Miller&rft.aufirst=L&rft.date=1966-01-01&rft.volume=&rft.issue=&rft.spage=xv+%2B+461&rft.isbn=&rft.btitle=The+petitioners%3B+the+story+of+the+Supreme+Court+of+the+United+States+and+the+Negro&rft.title=The+petitioners%3B+the+story+of+the+Supreme+Court+of+the+United+States+and+the+Negro&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - BOOK
T1 - Report of the proceedings, Washington, D.C., March 18-19, 1965
AN - 59284961; 1965-5683
JF - Administrative office of the United States courts, 1965. vi+43 pp.
Y1 - 1965///0,
PY - 1965
DA - 0, 1965
EP - vi+43
PB - Administrative office of the United States courts
KW - Courts -- Conferences
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59284961?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1965-01-01&rft.volume=&rft.issue=&rft.spage=vi%2B43&rft.isbn=&rft.btitle=Report+of+the+proceedings%2C+Washington%2C+D.C.%2C+March+18-19%2C+1965&rft.title=Report+of+the+proceedings%2C+Washington%2C+D.C.%2C+March+18-19%2C+1965&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Washington, D.C.
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Persons under the supervision of the Federal probation system, fiscal year 1964
AN - 59270817; 1965-19042
JF - United States. Administrative office of the U.S. courts. Div. of procedural studies and statics., 1965. xiii+83 pp.
AU - Beattie, Ronald H
Y1 - 1965///0,
PY - 1965
DA - 0, 1965
EP - xiii+83
PB - United States. Administrative office of the U.S. courts. Div. of procedural studies and statics.
KW - Probation -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59270817?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Beattie%2C+Ronald+H&rft.aulast=Beattie&rft.aufirst=Ronald&rft.date=1965-01-01&rft.volume=&rft.issue=&rft.spage=xiii%2B83&rft.isbn=&rft.btitle=Persons+under+the+supervision+of+the+Federal+probation+system%2C+fiscal+year+1964&rft.title=Persons+under+the+supervision+of+the+Federal+probation+system%2C+fiscal+year+1964&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. Div. of procedural studies and statics. Washington, D.C. 20544. (processed); pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Natural law, natural right, and the Warren Court; a study of recent decisions of the Supreme Court of the United States of America
AN - 37780816; 95400b
JF - Natural law, natural right, and the Warren Court; a study of recent decisions of the Supreme Court of the United States of America
AU - Foley, J P
Y1 - 1965
PY - 1965
DA - 1965
EP - x + 84
PB - Pontificia Studiorum Universitas a S. Thoma Aquin
KW - Political Science
KW - Judiciary power
KW - Law
KW - U.S.A.
KW - Natural law
KW - Supreme Court
KW - Political systems
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/37780816?accountid=14244
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LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - BOOK
T1 - Reports of the proceedings of the . . . Washington, D.C., March 16-17 and September 23-24, 1964; Annual report of the director of the Administrative office of the United States courts, 1964
AN - 59287318; 1965-5673
JF - Administrative office of the United States courts, 1964. xi+304 pp.
Y1 - 1964///0,
PY - 1964
DA - 0, 1964
EP - xi+304
PB - Administrative office of the United States courts
KW - Courts
KW - Judges -- Conferences
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Washington 25, D.C. (processed); pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Tables of bankruptcy statistics: with reference to bankruptcy cases commenced and terminated in the United States district courts during the fiscal year ending June 30, 1963: prepared in accordance with Sec. 53 of the Bankruptcy act
AN - 59251741; 1964-2067
JF - United States. Administrative office of the U.S. courts., 1964. 11+38 pp.
Y1 - 1964///0,
PY - 1964
DA - 0, 1964
EP - 11+38
PB - United States. Administrative office of the U.S. courts.
KW - Bankruptcy -- Statistics
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. Supreme Court bldg., Washington 25, D.C. (processed)
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Report of the proceedings, Washington, D.C., September 17-18, 1963
AN - 59229171; 1964-13512
JF - Administrative office of the United States courts, 1963. vii+55-114 pp.
Y1 - 1963///0,
PY - 1963
DA - 0, 1963
EP - 114
PB - Administrative office of the United States courts
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59229171?accountid=14244
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Washington 25, D.C. pa
N1 - Document feature - table
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Tables of bankruptcy statistics, with reference to bankruptcy cases commenced and terminated in the United States district courts during the fiscal year ending June 30, 1962
AN - 59192494; 1963-2029
JF - United States. Administrative office of the U.S. courts., 1963. 9+26 pp.
Y1 - 1963///0,
PY - 1963
DA - 0, 1963
EP - 9+26
PB - United States. Administrative office of the U.S. courts.
KW - Bankruptcy -- Statistics
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. Supreme Court bldg., Washington 25, D.C. (processed)
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Annual, reports of the proceedings, held at Washington, D.C., March 8-9 and September 19-20, 1962; Annual report of the director of the Administrative office of the United States courts, 1962
AN - 59192376; 1963-13844
JF - Administrative office of the United States courts, 1963. x+296 pp.
Y1 - 1963///0,
PY - 1963
DA - 0, 1963
EP - x+296
PB - Administrative office of the United States courts
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59192376?accountid=14244
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Washington 25, D.C. pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Tables of bankruptcy statistics: with reference to bankruptcy cases commenced and terminated in the United States district courts during the fiscal year ending June 30, 1961
AN - 59172572; 1962-2121
JF - United States. Administrative office of the U.S. courts., 1962. 38 pp.
Y1 - 1962///0,
PY - 1962
DA - 0, 1962
SP - 38
PB - United States. Administrative office of the U.S. courts.
KW - Bankruptcy -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59172572?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1962-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=Tables+of+bankruptcy+statistics%3A+with+reference+to+bankruptcy+cases+commenced+and+terminated+in+the+United+States+district+courts+during+the+fiscal+year+ending+June+30%2C+1961&rft.title=Tables+of+bankruptcy+statistics%3A+with+reference+to+bankruptcy+cases+commenced+and+terminated+in+the+United+States+district+courts+during+the+fiscal+year+ending+June+30%2C+1961&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. Supreme Court bldg., Washington 25, D.C. (processed) pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Judicial conference of the United States, Report of the proceedings, held at Washington, D.C., March 13-14, and September 20-21, 1961; Annual report of the director of the Administrative office of the United States courts, 1961
AN - 59158606; 1962-13206
JF - Administrative office of the United States courts, 1962. xii+342 pp.
Y1 - 1962///0,
PY - 1962
DA - 0, 1962
EP - xii+342
PB - Administrative office of the United States courts
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59158606?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1962-01-01&rft.volume=&rft.issue=&rft.spage=xii%2B342&rft.isbn=&rft.btitle=Judicial+conference+of+the+United+States%2C+Report+of+the+proceedings%2C+held+at+Washington%2C+D.C.%2C+March+13-14%2C+and+September+20-21%2C+1961%3B+Annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1961&rft.title=Judicial+conference+of+the+United+States%2C+Report+of+the+proceedings%2C+held+at+Washington%2C+D.C.%2C+March+13-14%2C+and+September+20-21%2C+1961%3B+Annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1961&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Washington 25, D.C. pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Tables of bankruptcy statistics with reference to bankruptcy cases commenced and terminated in the United States district courts during the fiscal year ending June 30, 1960; prepared in accordance with Sec. 53 of the Bankruptcy act
AN - 59174822; 1962-2120
JF - United States. Administrative office of the U.S. courts., 1961. 7+52 pp.
Y1 - 1961///0,
PY - 1961
DA - 0, 1961
EP - 7+52
PB - United States. Administrative office of the U.S. courts.
KW - Bankruptcy -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59174822?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1961-01-01&rft.volume=&rft.issue=&rft.spage=7%2B52&rft.isbn=&rft.btitle=Tables+of+bankruptcy+statistics+with+reference+to+bankruptcy+cases+commenced+and+terminated+in+the+United+States+district+courts+during+the+fiscal+year+ending+June+30%2C+1960%3B+prepared+in+accordance+with+Sec.+53+of+the+Bankruptcy+act&rft.title=Tables+of+bankruptcy+statistics+with+reference+to+bankruptcy+cases+commenced+and+terminated+in+the+United+States+district+courts+during+the+fiscal+year+ending+June+30%2C+1960%3B+prepared+in+accordance+with+Sec.+53+of+the+Bankruptcy+act&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. Supreme Court bldg., Washington 25, D.C. (processed) pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Annual report of the proceedings, held at Washington, D.C., September 21-23, 1960; annual report of the director of the Administrative office of the United States courts, 1960; appendix: report of the proceedings of the Judicial conference, special session, March 10-11, 1960
AN - 59144547; 1961-5592
JF - Administrative office of the United States courts, 1961. xii+431 pp.
Y1 - 1961///0,
PY - 1961
DA - 0, 1961
EP - xii+431
PB - Administrative office of the United States courts
KW - Courts -- Conferences
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59144547?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1961-01-01&rft.volume=&rft.issue=&rft.spage=xii%2B431&rft.isbn=&rft.btitle=Annual+report+of+the+proceedings%2C+held+at+Washington%2C+D.C.%2C+September+21-23%2C+1960%3B+annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1960%3B+appendix%3A+report+of+the+proceedings+of+the+Judicial+conference%2C+special+session%2C+March+10-11%2C+1960&rft.title=Annual+report+of+the+proceedings%2C+held+at+Washington%2C+D.C.%2C+September+21-23%2C+1960%3B+annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1960%3B+appendix%3A+report+of+the+proceedings+of+the+Judicial+conference%2C+special+session%2C+March+10-11%2C+1960&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Washington 25, D.C. pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Report of the proceedings, March 13-14, 1961, Washington, D.C
AN - 59143618; 1961-5593
JF - Administrative office of the United States courts, 1961. vi+60 pp.
Y1 - 1961///0,
PY - 1961
DA - 0, 1961
EP - vi+60
PB - Administrative office of the United States courts
KW - Courts -- Conferences
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59143618?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1961-01-01&rft.volume=&rft.issue=&rft.spage=vi%2B60&rft.isbn=&rft.btitle=Report+of+the+proceedings%2C+March+13-14%2C+1961%2C+Washington%2C+D.C&rft.title=Report+of+the+proceedings%2C+March+13-14%2C+1961%2C+Washington%2C+D.C&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Washington 25, D.C. pa
N1 - Document feature - tables
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - The Supreme Court of the United States, its business, purposes and performance
AN - 37722154; 12564b
JF - The Supreme Court of the United States, its business, purposes and performance
AU - Freund, P A
Y1 - 1961
PY - 1961
DA - 1961
SP - 224
PB - World Publishing Co.
KW - Political Science
KW - Judiciary power
KW - U.S.A.
KW - Supreme Court
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Freund%2C+P+A&rft.aulast=Freund&rft.aufirst=P&rft.date=1961-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=The+Supreme+Court+of+the+United+States%2C+its+business%2C+purposes+and+performance&rft.title=The+Supreme+Court+of+the+United+States%2C+its+business%2C+purposes+and+performance&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - BOOK
T1 - Annual report of the proceedings, held at Washington, D.C., September 16-17, 1959; annual report of the director of the Administrative office of the United States courts, 1959; appendix: report of the proceedings of the Judicial conference, special session, March 16-17, 1959
AN - 59095361; 1960-5578
JF - Administrative office of the United States courts, 1960. xiii+323 pp.
Y1 - 1960///0,
PY - 1960
DA - 0, 1960
EP - xiii+323
PB - Administrative office of the United States courts
KW - Courts -- Conferences
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59095361?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1960-01-01&rft.volume=&rft.issue=&rft.spage=xiii%2B323&rft.isbn=&rft.btitle=Annual+report+of+the+proceedings%2C+held+at+Washington%2C+D.C.%2C+September+16-17%2C+1959%3B+annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1959%3B+appendix%3A+report+of+the+proceedings+of+the+Judicial+conference%2C+special+session%2C+March+16-17%2C+1959&rft.title=Annual+report+of+the+proceedings%2C+held+at+Washington%2C+D.C.%2C+September+16-17%2C+1959%3B+annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1959%3B+appendix%3A+report+of+the+proceedings+of+the+Judicial+conference%2C+special+session%2C+March+16-17%2C+1959&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Washington 25, D.C. pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Report of the proceedings of the regular annual meeting of the ... Washington, D.C., September 16-17, 1959
AN - 59103609; 1960-5579
JF - Administrative office of the United States courts, 1959. iv+53 pp.
Y1 - 1959///0,
PY - 1959
DA - 0, 1959
EP - iv+53
PB - Administrative office of the United States courts
KW - Courts -- Conferences
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59103609?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1959-01-01&rft.volume=&rft.issue=&rft.spage=iv%2B53&rft.isbn=&rft.btitle=Report+of+the+proceedings+of+the+regular+annual+meeting+of+the+...+Washington%2C+D.C.%2C+September+16-17%2C+1959&rft.title=Report+of+the+proceedings+of+the+regular+annual+meeting+of+the+...+Washington%2C+D.C.%2C+September+16-17%2C+1959&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Washington 25, D.C. pa
N1 - Document feature - table
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Report of the proceedings of a special session of the ... Washington, D.C., March 16-17, 1959
AN - 59071170; 1960-13853
JF - Administrative office of the United States courts, 1959. v+37 pp.
Y1 - 1959///0,
PY - 1959
DA - 0, 1959
EP - v+37
PB - Administrative office of the United States courts
KW - Judges -- Conferences
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Washington 25. D.C.
N1 - Document feature - tables
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Tables of bankruptcy statistics: with reference to bankruptcy cases commenced and terminated in the United States district courts during the fiscal year ending June 30, 1958; prepared in accordance with sec. 53 of the Bankruptcy act
AN - 59042900; 1959-2141
JF - United States. Administrative office of the U.S. Courts., 1959. 4+5+54 pp.
Y1 - 1959///0,
PY - 1959
DA - 0, 1959
EP - 4+5+54
PB - United States. Administrative office of the U.S. Courts.
KW - Bankruptcy -- Statistics
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59042900?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1959-01-01&rft.volume=&rft.issue=&rft.spage=4%2B5%2B54&rft.isbn=&rft.btitle=Tables+of+bankruptcy+statistics%3A+with+reference+to+bankruptcy+cases+commenced+and+terminated+in+the+United+States+district+courts+during+the+fiscal+year+ending+June+30%2C+1958%3B+prepared+in+accordance+with+sec.+53+of+the+Bankruptcy+act&rft.title=Tables+of+bankruptcy+statistics%3A+with+reference+to+bankruptcy+cases+commenced+and+terminated+in+the+United+States+district+courts+during+the+fiscal+year+ending+June+30%2C+1958%3B+prepared+in+accordance+with+sec.+53+of+the+Bankruptcy+act&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. Courts. Supreme Court bldg., Washington 25, D.C. (processed) pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Report of the proceedings of the regular annual meeting, Washington, D.C., September 17-19, 1958
AN - 59027317; 1959-13713
AB - Also issued as H. doc. no. 83, 86th Cong., 1st sess.
JF - Administrative office of the U.S. courts, 1959. v+58 pp.
Y1 - 1959///0,
PY - 1959
DA - 0, 1959
EP - v+58
PB - Administrative office of the U.S. courts
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59027317?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1959-01-01&rft.volume=&rft.issue=&rft.spage=v%2B58&rft.isbn=&rft.btitle=Report+of+the+proceedings+of+the+regular+annual+meeting%2C+Washington%2C+D.C.%2C+September+17-19%2C+1958&rft.title=Report+of+the+proceedings+of+the+regular+annual+meeting%2C+Washington%2C+D.C.%2C+September+17-19%2C+1958&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the U.S. courts, Washington 25, D.C. pa
N1 - Document feature - tables
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - The Supreme Court of the United States: a bibliography
AN - 37475628; 184415a
JF - The Supreme Court of the United States: a bibliography
AU - Tompkins, D.L.C.C.
Y1 - 1959
PY - 1959
DA - 1959
EP - viii + 217
PB - University of California
KW - Political Science
KW - Political science
KW - Reference works
KW - Judiciary power
KW - U.S.A.
KW - Supreme Court
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/37475628?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Tompkins%2C+D.L.C.C.&rft.aulast=Tompkins&rft.aufirst=D.L.C.C.&rft.date=1959-01-01&rft.volume=&rft.issue=&rft.spage=viii+%2B+217&rft.isbn=&rft.btitle=The+Supreme+Court+of+the+United+States%3A+a+bibliography&rft.title=The+Supreme+Court+of+the+United+States%3A+a+bibliography&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - BOOK
T1 - Report of the proceedings of a special session...Washington, D.C., March 18-19, 1958
AN - 59052578; 1959-5531
JF - Administrative office of the United States courts, 1958. iv+43 pp.
Y1 - 1958///0,
PY - 1958
DA - 0, 1958
EP - iv+43
PB - Administrative office of the United States courts
KW - Courts -- Conferences
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59052578?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1958-01-01&rft.volume=&rft.issue=&rft.spage=iv%2B43&rft.isbn=&rft.btitle=Report+of+the+proceedings+of+a+special+session...Washington%2C+D.C.%2C+March+18-19%2C+1958&rft.title=Report+of+the+proceedings+of+a+special+session...Washington%2C+D.C.%2C+March+18-19%2C+1958&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Washington 25, D.C.
N1 - Document feature - tables
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Annual report of the proceedings of the Judicial conference of the United States, held at Washington, D.C., September 18-20, 1957; annual report of the director of the Administrative office of the United States courts, 1957; appendix: report of Judicial conference, special session, Mar. 13-14, 1957
AN - 59018298; 1958-5179
JF - Administrative office of the United States courts, 1958. xiv+301 pp.
Y1 - 1958///0,
PY - 1958
DA - 0, 1958
EP - xiv+301
PB - Administrative office of the United States courts
KW - Courts -- Conferences
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/59018298?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1958-01-01&rft.volume=&rft.issue=&rft.spage=xiv%2B301&rft.isbn=&rft.btitle=Annual+report+of+the+proceedings+of+the+Judicial+conference+of+the+United+States%2C+held+at+Washington%2C+D.C.%2C+September+18-20%2C+1957%3B+annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1957%3B+appendix%3A+report+of+Judicial+conference%2C+special+session%2C+Mar.+13-14%2C+1957&rft.title=Annual+report+of+the+proceedings+of+the+Judicial+conference+of+the+United+States%2C+held+at+Washington%2C+D.C.%2C+September+18-20%2C+1957%3B+annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1957%3B+appendix%3A+report+of+Judicial+conference%2C+special+session%2C+Mar.+13-14%2C+1957&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Administrative office of the United States courts, Washington, 25, D.C. pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - JOUR
T1 - William G. Cooper et al v. John Aaron et al.
AN - 1290537635
JF - Journal of Negro Education
AU - Supreme Court of the United States.
Y1 - 1958/01/01/
PY - 1958
DA - 1958 Jan 01
SP - 549
CY - Washington, etc.
PB - Howard University Press for the Bureau of Educational Research, etc.
VL - 27
SN - 0022-2984
KW - Education
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/1290537635?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Apio&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=Journal+of+Negro+Education&rft.atitle=William+G.+Cooper+et+al+v.+John+Aaron+et+al.&rft.au=Supreme+Court+of+the+United+States.&rft.aulast=Supreme+Court+of+the+United+States.&rft.aufirst=&rft.date=1958-01-01&rft.volume=27&rft.issue=&rft.spage=549&rft.isbn=&rft.btitle=&rft.title=Journal+of+Negro+Education&rft.issn=00222984&rft_id=info:doi/
DB - Periodicals Index Online
N1 - Last updated - 2013-02-21
ER -
TY - BOOK
T1 - Annual report of the proceedings of the Judicial conference of the United States, held at Washington, D.C., September 19-20, 1955; Annual report of the director of the Administrative office of the United States courts, 1955; appendix: Report of Judicial conference, special session, March 24-25, 1955
AN - 58930924; 1956-4650
JF - United States. Administrative office of the U.S. courts., 1956. x+278 pp.
Y1 - 1956///0,
PY - 1956
DA - 0, 1956
EP - x+278
PB - United States. Administrative office of the U.S. courts.
KW - Courts
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/58930924?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1956-01-01&rft.volume=&rft.issue=&rft.spage=x%2B278&rft.isbn=&rft.btitle=Annual+report+of+the+proceedings+of+the+Judicial+conference+of+the+United+States%2C+held+at+Washington%2C+D.C.%2C+September+19-20%2C+1955%3B+Annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1955%3B+appendix%3A+Report+of+Judicial+conference%2C+special+session%2C+March+24-25%2C+1955&rft.title=Annual+report+of+the+proceedings+of+the+Judicial+conference+of+the+United+States%2C+held+at+Washington%2C+D.C.%2C+September+19-20%2C+1955%3B+Annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1955%3B+appendix%3A+Report+of+Judicial+conference%2C+special+session%2C+March+24-25%2C+1955&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - The creative role of the Supreme Court of the United States
AN - 37479277; 47135a
JF - The creative role of the Supreme Court of the United States
AU - Ramaswamy, M
Y1 - 1956
PY - 1956
DA - 1956
SP - 138
PB - Stanford Univ. Press
KW - Political Science
KW - Judiciary power
KW - U.S.A.
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/37479277?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Ramaswamy%2C+M&rft.aulast=Ramaswamy&rft.aufirst=M&rft.date=1956-01-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=The+creative+role+of+the+Supreme+Court+of+the+United+States&rft.title=The+creative+role+of+the+Supreme+Court+of+the+United+States&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - BOOK
T1 - Annual report of the proceedings of the Judicial conference of the United States held at Washington, D.C., September 22-24, 1954; annual report of the director of the Administrative office of the United States courts, 1954; appendix: report of Judicial conference, special session, April 15-16, 1954
AN - 58905270; 1955-4601
JF - United States. Administrative office of the U.S. courts., 1955. x+250 pp.
Y1 - 1955///0,
PY - 1955
DA - 0, 1955
EP - x+250
PB - United States. Administrative office of the U.S. courts.
KW - Courts
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/58905270?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1955-01-01&rft.volume=&rft.issue=&rft.spage=x%2B250&rft.isbn=&rft.btitle=Annual+report+of+the+proceedings+of+the+Judicial+conference+of+the+United+States+held+at+Washington%2C+D.C.%2C+September+22-24%2C+1954%3B+annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1954%3B+appendix%3A+report+of+Judicial+conference%2C+special+session%2C+April+15-16%2C+1954&rft.title=Annual+report+of+the+proceedings+of+the+Judicial+conference+of+the+United+States+held+at+Washington%2C+D.C.%2C+September+22-24%2C+1954%3B+annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1954%3B+appendix%3A+report+of+Judicial+conference%2C+special+session%2C+April+15-16%2C+1954&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. pa
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Supreme Court practice: jurisdiction, procedure, arguing and briefing techniques, forms, statutes, rules for practice in the Supreme Court of the United States
AN - 37473416; 38763a
JF - Supreme Court practice: jurisdiction, procedure, arguing and briefing techniques, forms, statutes, rules for practice in the Supreme Court of the United States
AU - Stern, R L
AU - Gressman, E
Y1 - 1954
PY - 1954
DA - 1954
EP - xv + 585
PB - BNA Incorporated
KW - Political Science
KW - judiciary and civil rights protection
KW - Central government
KW - U.S.A.
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/37473416?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Stern%2C+R+L%3BGressman%2C+E&rft.aulast=Stern&rft.aufirst=R&rft.date=1954-01-01&rft.volume=&rft.issue=&rft.spage=xv+%2B+585&rft.isbn=&rft.btitle=Supreme+Court+practice%3A+jurisdiction%2C+procedure%2C+arguing+and+briefing+techniques%2C+forms%2C+statutes%2C+rules+for+practice+in+the+Supreme+Court+of+the+United+States&rft.title=Supreme+Court+practice%3A+jurisdiction%2C+procedure%2C+arguing+and+briefing+techniques%2C+forms%2C+statutes%2C+rules+for+practice+in+the+Supreme+Court+of+the+United+States&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - SuppNotes - 2nd ed, 1954 rules
N1 - Last updated - 2013-09-16
ER -
TY - BOOK
T1 - Report of the Judicial conference of the United States, held at Washington, D.C., September 24-25, 1953; annual report of the director of the Administrative office of the United States courts, 1953; appendix: report of Judicial conference special sessions, March 26-27, 1953, May 8, 1953
AN - 58860900; 1954-4579
JF - United States. Administrative office of the U.S. courts., 1953. x+340 pp.
Y1 - 1953///0,
PY - 1953
DA - 0, 1953
EP - x+340
PB - United States. Administrative office of the U.S. courts.
KW - Courts
KW - Judges -- Conferences
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/58860900?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1953-01-01&rft.volume=&rft.issue=&rft.spage=x%2B340&rft.isbn=&rft.btitle=Report+of+the+Judicial+conference+of+the+United+States%2C+held+at+Washington%2C+D.C.%2C+September+24-25%2C+1953%3B+annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1953%3B+appendix%3A+report+of+Judicial+conference+special+sessions%2C+March+26-27%2C+1953%2C+May+8%2C+1953&rft.title=Report+of+the+Judicial+conference+of+the+United+States%2C+held+at+Washington%2C+D.C.%2C+September+24-25%2C+1953%3B+annual+report+of+the+director+of+the+Administrative+office+of+the+United+States+courts%2C+1953%3B+appendix%3A+report+of+Judicial+conference+special+sessions%2C+March+26-27%2C+1953%2C+May+8%2C+1953&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts. pa
N1 - Document feature - il, tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - The constitution of the United States of America. Analysis and interpretation; annotations of cases decided by the Supreme Court of the United States to June 30, 1952
AN - 37463995; 34019a
JF - The constitution of the United States of America. Analysis and interpretation; annotations of cases decided by the Supreme Court of the United States to June 30, 1952
AU - Corwin, E S
Y1 - 1953
PY - 1953
DA - 1953
EP - 1361
PB - U.S. Govt. Print. Off.
KW - Political Science
KW - Constitution
KW - Federalism
KW - Central government
KW - U.S.A.
UR - http://libproxy.lib.unc.edu/login?url=http://search.proquest.com/docview/37463995?accountid=14244
L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/International+Bibliography+of+the+Social+Sciences+%28IBSS%29&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=Corwin%2C+E+S&rft.aulast=Corwin&rft.aufirst=E&rft.date=1953-01-01&rft.volume=&rft.issue=&rft.spage=xxxiv+%2B+9&rft.isbn=&rft.btitle=The+constitution+of+the+United+States+of+America.+Analysis+and+interpretation%3B+annotations+of+cases+decided+by+the+Supreme+Court+of+the+United+States+to+June+30%2C+1952&rft.title=The+constitution+of+the+United+States+of+America.+Analysis+and+interpretation%3B+annotations+of+cases+decided+by+the+Supreme+Court+of+the+United+States+to+June+30%2C+1952&rft.issn=&rft_id=info:doi/
LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - Last updated - 2013-09-16
ER -
TY - BOOK
T1 - Report of the proceedings of the regular annual meeting of the Judicial conference of the United States, Washington, D.C., September 22-24, 1949
AN - 58717515; 1950-16129
AB - Distribution limited.
JF - United States. Administrative office of U.S. courts., 1949. 39 pp.
Y1 - 1949///0,
PY - 1949
DA - 0, 1949
SP - 39
PB - United States. Administrative office of U.S. courts.
KW - Judicial procedure -- Conferences
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of U.S. courts.
N1 - Document feature - tables
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Report of the Judicial conference of senior circuit judges held at Washington, D.C., October 1-4, 1946; [and] Annual report of the director of the Administrative office of the United States courts, 1946
AN - 58657495; 1947-6117
AB - Distribution limited.
JF - United States. Administrative office of the U.S. courts., 1946. 195 pp.
Y1 - 1946///0,
PY - 1946
DA - 0, 1946
SP - 195
PB - United States. Administrative office of the U.S. courts.
KW - Cotton industry -- Conferences
KW - Cotton industry -- Statistics
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts.
N1 - Document feature - tables, charts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Rules of practice
AN - 58575270; 1944-26651
JF - Superintendent of Documents, 1944. 28 pp.
Y1 - 1944///0,
PY - 1944
DA - 0, 1944
SP - 28
PB - Superintendent of Documents
KW - United States -- Tax court
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt. of doc. rev to July 1, 1944. 10c
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - A handbook for petit jurors serving in the district courts of the United States
AN - 58558200; 1944-14714
AB - Published under authorization of the Judicial conference of senior circuit judges.
JF - United States. Administrative office of the U.S. courts., 1944. 33 pp.
Y1 - 1944///0,
PY - 1944
DA - 0, 1944
SP - 33
PB - United States. Administrative office of the U.S. courts.
KW - Jury
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative office of the U.S. courts.
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Reports, October 22, 1942-May 31, 1943
AN - 58569545; 1944-24520
JF - Superintendent of Documents, 1943. 1245 pp.
Y1 - 1943///0,
PY - 1943
DA - 0, 1943
SP - 1245
PB - Superintendent of Documents
KW - Taxation -- Legislation -- Decisions
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt. of doc. $2
N1 - Document feature - tables
N1 - SuppNotes - V.1
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Rules of practice. rev to February 9, 1943
AN - 58551968; 1943-5634
JF - Superintendent of Documents, 1943. 26 pp.
Y1 - 1943///0,
PY - 1943
DA - 0, 1943
SP - 26
PB - Superintendent of Documents
KW - Court procedure
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt. of doc. 10c
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Report to the Judicial conference of Committee on punishment for crime
AN - 58523464; 1942-6367
AB - Distribution limited.
JF - United States. Administrative Office of U.S. courts., June 1942. 126 pp.
Y1 - 1942/06//
PY - 1942
DA - June 1942
SP - 126
PB - United States. Administrative Office of U.S. courts.
KW - Crime and criminals -- Punishment
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - United States. Administrative Office of U.S. courts.
N1 - Document feature - tables, charts, map
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - In the matter of Chicago rapid transit company, debtor (No. 65037): memorandum
AN - 58388661; 1938-23729
JF - Municipal Reference Library, April 28 1937.
Y1 - 1937/04/28/
PY - 1937
DA - 1937 Apr 28
PB - Municipal Reference Library
KW - Rapid transit -- Chicago, Illinois
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1937-04-28&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=In+the+matter+of+Chicago+rapid+transit+company%2C+debtor+%28No.+65037%29%3A+memorandum&rft.title=In+the+matter+of+Chicago+rapid+transit+company%2C+debtor+%28No.+65037%29%3A+memorandum&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Munic. ref. lib. (Mim.); postage 5c
N1 - Document feature - tables
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Investigation of bankruptcy and receivership proceedings in United States courts: hearings pursuant to S.res.78, 73d Congress and S.res.72 and 170, 74th Congress, resolutions authorizing the appointment and continuation of a special committee to investigate bankruptcy and receivership proceedings and the administration of justice in United States courts; pt.7. Southern district of California, November 12-26, 1935; pt.8, District of Arizona. November 18-21, 1935
T2 - (U.S., 74th Congress. 2d sess.)
AN - 58359542; 1936-2076
AB - Parts 1-6 are listed in the 1934 annual.
JF - Superintendent of Documents, 1936. 1647-2521 pp.
Y1 - 1936///0,
PY - 1936
DA - 0, 1936
SP - 875
EP - 2521
PB - Superintendent of Documents
KW - Bankruptcy
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1936-01-01&rft.volume=&rft.issue=&rft.spage=1647&rft.isbn=&rft.btitle=Investigation+of+bankruptcy+and+receivership+proceedings+in+United+States+courts%3A+hearings+pursuant+to+S.res.78%2C+73d+Congress+and+S.res.72+and+170%2C+74th+Congress%2C+resolutions+authorizing+the+appointment+and+continuation+of+a+special+committee+to+investigate+bankruptcy+and+receivership+proceedings+and+the+administration+of+justice+in+United+States+courts%3B+pt.7.+Southern+district+of+California%2C+November+12-26%2C+1935%3B+pt.8%2C+District+of+Arizona.+November+18-21%2C+1935&rft.title=Investigation+of+bankruptcy+and+receivership+proceedings+in+United+States+courts%3A+hearings+pursuant+to+S.res.78%2C+73d+Congress+and+S.res.72+and+170%2C+74th+Congress%2C+resolutions+authorizing+the+appointment+and+continuation+of+a+special+committee+to+investigate+bankruptcy+and+receivership+proceedings+and+the+administration+of+justice+in+United+States+courts%3B+pt.7.+Southern+district+of+California%2C+November+12-26%2C+1935%3B+pt.8%2C+District+of+Arizona.+November+18-21%2C+1935&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt. of doc. pt 7 70c; pt 8 20c
N1 - Document feature - tables
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Investigation of bankruptcy and receivership proceedings in United States courts: hearings pursuant to S. res. 78, a resolution authorizing the appointment of a special committee to investigate the administration of bankruptcy proceedings in United States courts, June 14, 1933-June 26, 1934
T2 - (U.S., 73d Congress, 2d sess.)
AN - 58279101; 1934-1818
JF - Superintendent of Documents, 1934. 1645 pp.
Y1 - 1934///0,
PY - 1934
DA - 0, 1934
SP - 1645
PB - Superintendent of Documents
KW - Bankruptcy
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Supt. of docs. pt 1 $1.25; pts 2-3,5 5c ea; pt 4 10c; pt 6 15c
N1 - Document feature - tables
N1 - Last updated - 2016-09-27
ER -
TY - JOUR
T1 - DEPORTATION OF ALIEN REVOLUTIONIST
AN - 1304359130
JF - Law and Labor
AU - The Supreme Court of the United States
Y1 - 1927/01/01/
PY - 1927
DA - 1927 Jan 01
SP - 16
CY - New York
PB - League for Industrial Rights
VL - 9
IS - 1
KW - Political Science
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Apio&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=Law+and+Labor&rft.atitle=DEPORTATION+OF+ALIEN+REVOLUTIONIST&rft.au=The+Supreme+Court+of+the+United+States&rft.aulast=The+Supreme+Court+of+the+United+States&rft.aufirst=&rft.date=1927-01-01&rft.volume=9&rft.issue=1&rft.spage=16&rft.isbn=&rft.btitle=&rft.title=Law+and+Labor&rft.issn=&rft_id=info:doi/
DB - Periodicals Index Online
N1 - Last updated - 2013-02-24
ER -
TY - JOUR
T1 - NEW YORK STATUTE PROHIBITING NIGHT WORK FOR WOMEN UPHELD
AN - 1304359411
JF - Law and Labor
Y1 - 1924/04/01/
PY - 1924
DA - 1924 Apr 01
SP - 94
CY - New York
PB - League for Industrial Rights
VL - 6
IS - 4
KW - Political Science
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Apio&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=Law+and+Labor&rft.atitle=NEW+YORK+STATUTE+PROHIBITING+NIGHT+WORK+FOR+WOMEN+UPHELD&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1924-04-01&rft.volume=6&rft.issue=4&rft.spage=94&rft.isbn=&rft.btitle=&rft.title=Law+and+Labor&rft.issn=&rft_id=info:doi/
DB - Periodicals Index Online
N1 - Last updated - 2013-02-24
ER -
TY - BOOK
T1 - Judicial Settlement International Disputes
T2 - (Arbitration, International)
AN - 57976358; 1916-7828
AB - Commencement address before the University of North Dakota, June 16, 1915.
JF - Am. society for judicial settlement of international disputes, November 1915. 21 pp.
Y1 - 1915/11//
PY - 1915
DA - November 1915
SP - 21
PB - Am. society for judicial settlement of international disputes
KW - Vance, William R.
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/PAIS+Index&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=book&rft.jtitle=&rft.atitle=&rft.au=&rft.aulast=&rft.aufirst=&rft.date=1915-11-01&rft.volume=&rft.issue=&rft.spage=&rft.isbn=&rft.btitle=Judicial+Settlement+International+Disputes&rft.title=Judicial+Settlement+International+Disputes&rft.issn=&rft_id=info:doi/
LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Am. society for judicial settlement of international disputes, Baltimore, Md.
N1 - Last updated - 2016-09-27
ER -
TY - MGZN
T1 - A GOVERNMENT OF LAW OR A GOVERNMENT OF MEN?
AN - 137195328
AB - WHICH shall it be, a government of law or a government Of men?
JF - The North American Review (1821-1940)
AU - BY HORACE H. LURTON, ASSOCIATE JUSTICE OF THE SUPREME COURT OF THE UNITED STATES
Y1 - 1911/01//
PY - 1911
DA - Jan 1911
SP - 9
CY - Boston
PB - American Periodicals Series II
VL - 193
IS - 662
KW - History--History of North And South America
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L2 - http://vb3lk7eb4t.search.serialssolutions.com/?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aamericanperiodicals&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.jtitle=The+North+American+Review+%281821-1940%29&rft.atitle=A+GOVERNMENT+OF+LAW+OR+A+GOVERNMENT+OF+MEN%3F&rft.au=BY+HORACE+H.+LURTON%2C+ASSOCIATE+JUSTICE+OF+THE+SUPREME+COURT+OF+THE+UNITED+STATES&rft.aulast=BY+HORACE+H.+LURTON&rft.aufirst=ASSOCIATE+JUSTICE+OF+THE+SUPREME+COURT+OF+THE+UNITED&rft.date=1911-01-01&rft.volume=193&rft.issue=662&rft.spage=9&rft.isbn=&rft.btitle=&rft.title=The+North+American+Review+%281821-1940%29&rft.issn=&rft_id=info:doi/
LA - English
DB - American Periodicals
N1 - Copyright - Copyright American Periodicals Series II Jan 1911
N1 - Last updated - 2012-09-14
ER -
TY - GEN
T1 - Probation Officer Training Checklist: A Guide for Training Newly Appointed Federal Probation Officers.
AN - 63912379; ED127442
AB - This training checklist, designed to assist in educating and training federal court personnel, was developed to assure that every new officer received all of the training required for the adequate performance of his (or her) duties. The checklist is not a lesson plan. Substantive material and information available to the trainer (and listed here) are to be added to provide the knowledge needed. The format of the checklist begins before the officer enters on duty in a section called Prior to Employment. Further training guides list activities and information covered in the Orientation Training Phase, On-The-Job Training Phase (First to Sixth Month), and Professionalism (Six Months to Retirement). After listing major areas of concern to consider during the first week, the checklist follows a task analysis of the duties of a probation officer as outlined in Chapter 8 of the "United States Probation System Administrative Manual." In some instances additional or background information is provided to supplement a task. Some training resources are listed at the end. The authors recommend that as each item in the checklist is accomplished by a trainee, the date be placed beside that item and that the checklist later be filed as a permanent record of training. (HD)
SP - 45
KW - ERIC, Resources in Education (RIE)
KW - Postsecondary Education
KW - Law Enforcement
KW - Training Objectives
KW - Teaching Guides
KW - Probation Officers
KW - Federal Government
KW - Vocational Education
KW - Job Training
KW - Correctional Institutions
KW - Inservice Education
KW - Federal Courts
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LA - English
DB - ERIC
N1 - Availability - Level 1 - Available online, if indexed January 1993 onward
N1 - Last updated - 2014-03-21
ER -
TY - BOOK
T1 - October term, 1951: no.111, Julius Rosenberg and Ethel Rosenberg, petitioners, vs. the United States of America; no.112, Morton Sobell, petitioner, vs. the United States of America; transcript of record; petitions for writs of certiorari and exhibit thereto; filed June 7, 1952
T2 - (vi+1715+[6] columns)
AN - 58965762; 1957-22132
AB - Published by the National committee to secure justice in Rosenberg case.
JF - Committee to Secure Justice for Morton Sobell, . 2v in 8pts.
PB - Committee to Secure Justice for Morton Sobell
KW - Trials -- United States
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LA - English
DB - PAIS Index
N1 - Date revised - 2006-09-28
N1 - Availability - Com. to secure justice for Morton Sobell. pa $6
N1 - SuppNotes - n.d. 2v in 8pts
N1 - Last updated - 2016-09-27
ER -
TY - BOOK
T1 - Continuity and change on the United States Courts of Appeals
AN - 38995538; 1996758
JF - Continuity and change on the United States Courts of Appeals
AU - Songer, Donald R
AU - Sheehan, Reginald S
AU - Haire, Susan B
PB - University of Michigan Press
KW - Political Science
KW - Court of appeal
KW - Administration of justice
KW - Courts
KW - History
KW - U.S.A.
KW - Judges
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LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - SuppNotes - Includes bibliographical references and index
N1 - Last updated - 2013-09-16
ER -
TY - BOOK
T1 - A report to the Governor of North Carolina on the decision of the Supreme Court of the United States on the 17th of May 1954
AN - 37460640; 130833a
JF - A report to the Governor of North Carolina on the decision of the Supreme Court of the United States on the 17th of May 1954
AU - University of North Carolina
AU - Institute of Government
EP - iii + 206
PB - Chapel Hill
KW - Sociology
KW - Americas
KW - Social structure
KW - Ethnology
KW - Ethnic groups
KW - Race relations
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LA - English
DB - International Bibliography of the Social Sciences (IBSS)
N1 - Date revised - 2013-06-12
N1 - SuppNotes - Contents: "The background of the Court's decision", by A. Coates; "The text of the Court's decision"; "An analysis of the legal aspects of the school segregation decision and alternatives open to North Carolina in the light of that decision", by J.C.N. Paul
N1 - Last updated - 2013-09-16
ER -