Article: Tax Court strikes down timely filing requirement ...
The Tax Adviser;  May 1, 2006 ;     700+ words ... ... requirement are invalid. The Tax Court ruled in favor of Swallows ... interpretive regulations. Tax Court's Reasoning In reaching its decision, the Tax Court took into account several ... in Section 233 of the Revenue Act of 1928, which was a ...

Article: Procedure: Tax Court Jurisdiction over Workers ...
The Practical Accountant;  March 1, 1999 ;     602 words ...A recent Tax Court decision has held that ... that Code section, the Tax Court may determine whether the ... Section 530(a) of the Revenue Act of 1978 is correct. In ... the law was written. The Tax Court should have been allowed ...

Article: S Corp. officer was employee.(Tax Court)
The Tax Adviser;  November 1, 2002 ;     700+ words ... ... company's behalf. The Tax Court rejected all of PC's ... common-law theory, the Tax Court said that even if it applied ... be disregarded. Under Revenue Act of 1978 (RA '78) Section ... individual as an employee. The Tax Court ruled that PC failed to ...

Article: Federal tax update
The Attorney - CPA;  July 1, 2003 ;     700+ words ... ... of Appeals agreed with the Tax Court that bonuses averaging $450 ... 120 T.C. No. 15, the Tax Court applied section 530 of the Revenue Act of 1978 to allow emergency ... Court of Appeals reversed the Tax Court and held that a two-life ...

Article: Inventory acquisition and dollar-value LIFO - the effect of ...
Tax Executive;  March 1, 1992 ;     700+ words ... ... decline. Recently, the Tax Court handed down a decision ... the implications of this Tax Court decision. Development ... Value LIFO After the Revenue Act of 1939 granted all taxpayers ... In 1947, however, the Tax Court in Hutzler Brothers Co ...

Article: Rev. Proc. 98-54
United States. Internal Revenue Bulletin;  October 26, 1998 ;     700+ words ... ... deficiencies and petition to Tax Court), and 6512(a) (relating ... in case of petition to Tax Court), and the taxpayer has ... file a petition with the Tax Court based on the notice ... Technical and Miscellaneous Revenue Act of 1988 (Act), 1015 ...

Article: Tax court may not exclude special trial judge ...
The Tax Adviser;  May 1, 2005 ;     700+ words ...A recent Supreme Court decision held that the Tax Court may not exclude the special trial judge's Tax Court Rule 183(b) report from the record on appeal. The Court found that the Tax Court's practice of not disclosing the special trial ...