Tax court
(Un)Appealing Deference to the Tax Court
... U.S. Tax Court (Tax Court), which hears the vast majority of litigated federal tax cases, occupies an unusual place in the federal ...federal court located outside of the ...
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Intervention in the Tax Court and the Appellate Review of Tax Court Procedural Decisions
... Part I of this Comment briefly summarizes the pertinent facts of Huff. Part II surveys the current circuit split on intervention in Tax Court proceedings. Part III analyzes the proper standard for review of ...
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The Tax Court Smiles on the Foreign-Earned Income of Community Property Taxpayers: Robert R. Bottome
... Cases abound wherein taxation statutes have been interpreted so as not to give to domiciliaries of community property states pref- erential treatment over domiciliar[r] ...
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Kerry Investment Company: Is Tracing Taxing?
... subsidiary through the use of interest-free loans made by its parent.' The tax court imposed a new tracing concept requiring the petitioner to show that interest-f[r] ...
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Recent Developments in the Federal Tax Law Treatment of Nominee Corporations
... The taxpayers in Ourisman convincingly argued to the Tax Court that the Fifth Circuit's concern over the integrity of the sep- arate entity tax regime was "base[r] ...
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Abuse of Tax Treaties: a Discussion of Recent Court Cases in Various Countries with Opposite Outcomes
... The tax authorities also presented the 2003 revisions to the OECD commentary as support for the existence of an inherent anti-abuse rule in tax ...The Tax Court, in the person of Judge Bell, ...
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I.R.C. Section 119: An Exclusion for Meals and Lodging
... In 1953 the Tax Court held that an employee must include meals and lodging in gross income if they compensate him, regard- less of whether the employer provided [r] ...
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Deducting the Expenses of an Illegal Business
... The next decision on the subject was Commissioner v. This was the Commissioner's appeal from the Tax Court decision Charles V. The Commissioner had allowed expenses f[r] ...
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The Taxation of Prejudgment Interest in Personal Injury Cases
... by subsequent Supreme Court decisions. That rule was modified by the Schleier two prong test. The Tax Court decision cited by Judge Beghe, Downey v.. compassion for [r] ...
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Teschner v. Commissioner, 38 T.C. ... no. 101 (1962)
... The United States Tax Court held that a taxpayer who generates income and designates its recipient is not taxable thereon when he has no right to receive it.. The s[r] ...
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Rebuilding the Judiciary in Indonesia: The Special Courts Strategy
... cases against the government they will lose their legitimacy and run out of business. This has been most clear in the cases of the administrative courts and the tax court, and i[r] ...
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Deductible Tax Planning Expenses: The Scope of Internal Revenue Code Section 212-3
... From the standpoint of tax planning, two Tax Court decisions during this post-Bingham period were significant insofar as they represented an application of the "[r] ...
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Reforming Federal Tax Litigation: An Agenda
... of tax jurisdiction by the Court of Claims was a felicitous ...of Tax Court and district court channels of redress, however, has rendered superflu- ous the Court of Federal ...
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Ignorance is Bliss, Especially for the Tax Evader
... Since Murdock, the Court had defined "willfully," in the context of the tax code, as a "voluntary, intentional violation of a known legal 85 duty." Cheek argued that by allowing the jury[r] ...
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Tennessee
... Chancery Court, seeking review of those administrative proceedings and ...Chancery Court dismissed Coal Creek’s complaint, and Coal Creek appealed to the Court of Appeals of ...
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Which Way to Converge? The Europeanisation of National Tax Systems
... EU scholars have used varieties of the four causal mechanisms to explain the integration or convergence of various policies fields in the EU. First, the impact and limits of legal imposition on nation states is a widely ...
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Useful Life and Salvage Value Are Defined by the Supreme Court for Federal Income Tax Depreciation Purposes
... Useful life means the period during which the asset may reasonably be expected to be useful to the taxpayer in his trade or business; the declining balance metho[r] ...
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Checking the Beast: Why the Federal Circuit Court of Appeals Is Good for the Federal System of Tax Litigation
... Checking the Beast Why the Federal Circuit Court of Appeals Is Good for the Federal System of Tax Litigation SMU Law Review Volume 56 | Issue 1 Article 25 2003 Checking the Beast W hy the Federal Circ[.] ...
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Chapter 6: State and Local Taxation
... Following the Survey year, the Supreme Judicial Court affirmed the result reached by the Appellate Tax Board, but it did so on grounds different from those adop[r] ...
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Refbacks
... property tax, organizations can choose to enter into voluntary agreements in which they agree to pay some amount (typically a percentage of the tax they would have to pay if they weren’t exempt) to the ...
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