§19

DIST. Parham Pouladdej, Petitioner T.C. Memo. 2010-76 · 2010

that has a measurable useful life is distinguishable from residual goodwill and may be amortized over its useful life . See Newark Morning Ledger Co . v . United States , 507 U .S . 546, 566 (1993) .

FOLLOWED Frederick M. Wall, Petitioner T.C. Memo. 2012-169 · 2012

-10- (ii) [LPCI] shall be entitled to share in any net proceeds resulting from or related to the extinguishment in an amount equal to the Preservation Easement Percentagedetermined pursuant to Section 19 multiplied bythe net proceeds.

FOLLOWED William M. & Karen M. Loewenhagen, Petitioner · 2011

The Court held that the taxpayer in Lindeman was entitled to exclude from gross income the value o the lodging furnished by his employer pursuant to section 19.

Amarillo Council on Alcoholism and Drug Abuse, Petitioner T.C. Memo. 1997-518 · 1997

19a(k) (West 1990). 11 Ann. art. 179d, sec. 13(c)(4) (West 1987 & Supp. 1990). A license may be suspended or revoked for failure to comply with the Act. Tex. Rev. Civ. Stat. Ann. art. 179d, sec. 16(b) & (e) (West Supp. 1990). The term "charitable purposes" is defined in the Act as one or more causes, deeds, or activities that (1) benefit the

Women of the Motion Picture Industry, Petitioner T.C. Memo. 1997-518 · 1997

19a(k) (West 1990). 11 Ann. art. 179d, sec. 13(c)(4) (West 1987 & Supp. 1990). A license may be suspended or revoked for failure to comply with the Act. Tex. Rev. Civ. Stat. Ann. art. 179d, sec. 16(b) & (e) (West Supp. 1990). The term "charitable purposes" is defined in the Act as one or more causes, deeds, or activities that (1) benefit the

Estate of Merle Allen Whiting, Jr., Deceased; Vicki Ann Whiting, Executrix, Petitioners T.C. Memo. 2004-68 · 2004

Trustee’s Powers Concerning Disabled Beneficiaries Section 19 of the trust agreement, “Trustee’s Powers”, describes the trustee’s powers regarding disabled beneficiaries as follows: D.

Redlands Surgical Services, Petitioner 113 T.C. No. 3 · 1999

14 hereof, to transfer or assign all or any part of its interest in this Partnership to an affiliated entity; * * * in the event either Partner assigns its - 12 - interest hereunder the provisions of Section 16, shall continue to apply to the assignor, as well as to the assignee, and the interest held by the assignee shall be subject to repurchase as provided in Section 19 hereof, upon the breach of Section 16 by the assignor, the assignee [or] their Affiliates. The General Partnership’s Acquis

3M Company and Subsidiaries, Petitioner 160 T.C. No. 3 · 2023

b), Regulations 101, Regulations 101 Relating to the Income Tax Under the Revenue Act of 1938, at 189-190 (Gov’t Prtg. Off. 1939), 4 Fed. Reg. 680 (Feb. 10, 1939); 26 C.F.R. sec. 9.45-1 (1939 Supp.). • The relevant portion of the 1940 regulations is sec. 19.45-1(b), Regulations 103, Regulations 103 Relating to the Income Tax Under the Internal Revenue Code 204 (Gov’t Prtg. Off. 1940), 5 Fed. Reg. 417 (Feb. 1, 1940); 26 C.F.R. sec. 19.45-1 (1940 Supp.). • The relevant portion of the 1943 regulati

The Coca-Cola Company and Subsidiaries, Petitioner · 2020

1313 (1930)--as enunciating the appropriate test: Where a statute commits to an executive department ofthe govern- ment a duty requiring the exercise ofadministrative discretion, the decision ofthe executive department, as to such questions, is final and conclusive, unless it is clearly proven arbitrary or capricious, or fraudulent, or

William Henry Paynter & Elizabeth A. Paynter, Petitioners · 2017

their tax or would suffer undue hardship ifthey paid their income tax at the time offiling their 2006 return. S_e_e Ruggeri v. Commissioner, 2008 WL 5411919, at *2; Merriam v. Commissioner, 1995 WL 522813, at *11; sec. 1.6161-1(b), Income Tax Regs.; sec. 19 301.6651-1(c)(1), Proced. & Admin. Regs. Thus, petitioners have not shown reasonable cause and do not have a valid defense against the section 6651(a)(2) addition to tax. B. Section 6654(a) Addition to Tax Section 6654(a) imposes an addition

Palmolive Building Investors, LLC, DK Palmolive Building Investors Participants, LLC, Tax Matters Partner, Petitioners · 2017

Section 1.170A-14(g)(6)(ii) allows a donation only where a contribution "gives rise to a property right", and the regulation provides that "the donee organization * * * must be entitled to a portion ofthe proceeds [from sale, exchange, or involuntary conversion after extinguishment] at least equal to that proportionate value ofthe perpetual conservation restriction"; but here the Deed assures its mortgagees that this need not be the c

David R. Gemperle & Kathryn D. Gemperle, Petitioners · 2016

more on Evidence, sec. 1365, at 28 (Chadbourn rev. 1974). "The premise that the opportunity ofcross-examination is an essential safeguard has become the principaljustification for the general exclusion ofhearsay statements." 1 McCormick on Evidence, sec. 19, at 152 (7th ed. 2013). Moreover, even though the loss ofa nonparty witness' direct testimony may impose a severe hardship on the party relying on that testimony, which, under certain circumstances, might justify a court's exercise ofits disc

Terry M. Schank & Paula J. Schank, Petitioners · 2015

169 (1930). In Univ. Props., the Court ofAppeals for the Ninth Circuit held that where a lessee ofa tract ofland entered into a supplemental lease agreement adding new land to the tract covered by the old lease, lump-sum prepayments for the additional land were capital expenditures amortizable over the period ofthe full lease. Here, sim

Twin City Roofing and Sheet Metal, Inc., Petitioner · 2015

169 (1930). In Univ. Props., the Court ofAppeals for the Ninth Circuit held that where a lessee ofa tract ofland entered into a supplemental lease agreement adding new land to the tract covered by the old lease, lump-sum prepayments for the additional land were capital expenditures amortizable over the period ofthe full lease. Here, sim

Bruce M. Kraft, Petitioner · 2014

19-1305.05(a)(2) (Lexis Nexis 2013); see also Uniform Trust Code sec. 505(a)(2), 7C U.L.A. 535 (2006).4 According to the Uniform Trust Code comments, "a settlor who is also a beneficiary may not use the trust as 4The District ofColumbia has, by statute, adopted the Uniform Trust Code sec. 505 in whole effective March 4, 2004. See D.C. Code sec

Douglas M. & Kimberlee H. Wolford, Petitioner 126 T.C. No. 17 · 2006

It was not, within the meaning of section 19 Nor in reaching that conclusion would a court have to find that the taxpayer committed a posting or mathematical error.

Dow A. & Sandra E. Huffman, Petitioner 126 T.C. No. 17 · 2006

It was not, within the meaning of section 19 Nor in reaching that conclusion would a court have to find that the taxpayer committed a posting or mathematical error.

Neil A. & Ethel M. Huffman, Petitioner 126 T.C. No. 17 · 2006

It was not, within the meaning of section 19 Nor in reaching that conclusion would a court have to find that the taxpayer committed a posting or mathematical error.

Michael K. Berry, Petitioner T.C. Memo. 2005-91 · 2005

19.22(k)- 1(d), Regs. 103, as amended by T.D. 5194, 1942-2 C.B. 53, 59-60; see also sec. 1.71-1(e), Income Tax Regs. (identical except for statutory reference). - 11 - is not treated as alimony].” Id. at 303 (emphasis added).9 Furthermore, the Court narrowly construed that requirement, holding that language in a marital agreement providing fo

Richard G. Tuck, Petitioner · 2004

Section 19 of the permanent stipulation allocated real property between petitioner and Ms. Brownell: A. The parties jointly own real estate in Campton, New Hampshire known as the “John Saunders house.” Petitioner [Ms. Brownell] shall quitclaim her interest in the property to Respondent at the same time that Respondent deeds the property identified

Wells Fargo & Company, f.k.a. Norwest Corporation and Subsidiaries, Petitioners 120 T.C. No. 5 · 2003

When applicable,19 section 19 The deduction for a contribution to a pension trust is limited to the amount provided in sec.

Wells Fargo & Company, f.k.a. Norwest Corporation and Subsidiaries, Petitioners 120 T.C. No. 5 · 2003

When applicable,19 section 19 The deduction for a contribution to a pension trust is limited to the amount provided in sec.

Wells Fargo & Company, formerly Norwest Corporation and Subsidiaries, Petitioner 120 T.C. No. 5 · 2003

When applicable,19 section 19 The deduction for a contribution to a pension trust is limited to the amount provided in sec.

Wells Fargo & Company (f.k.a. Norwest Corporation) and Subsidiaries, Petitioners 120 T.C. No. 5 · 2003

When applicable,19 section 19 The deduction for a contribution to a pension trust is limited to the amount provided in sec.

Cathleen C. Shepherd, Petitioner T.C. Memo. 2000-174 · 2000

The agreement also states that Mr. Shepherd was under no obligation to make substitute payments following the death of petitioner. The end of the 10-year period in which petitioner was to receive the payments was within 6 months of September 5, 1999-–Julie Shepard’s (Julie) 18th birthday. - 4 - The settlement agreement further provided

Consolidated Manufacturing, Inc., M.P. Long Living Trust, Gregory J. Nelson, Successor Trustee, Tax Matters Person, Petitioners 111 T.C. No. 1 · 1998

. 877. (We shall refer to section 22(d) of the 1939 Code as amended by section 219 of the 1939 Act as section 22(d) of the 1939 Code as amended.) The regulations promulgated under section 22(d) of the 1939 Code as amended provided in pertinent part: Sec. 19.22(d)-1. Inventories under elective method.--Any taxpayer permitted or required to take inventories * * * may elect with respect to those goods specified in his application and properly subject to inventory to compute his opening and closing

Rosalyn Deutsch, Petitioner T.C. Memo. 1997-470 · 1997

entative to pay, id. The elective share retains many fundamental attributes of statutory dower. See Hanley, Elective Share, in Basic Practice Under Florida Probate Code, sec. 7.1, at 275 (3d ed. 1987); Redfearn, Wills and Administration in Florida, sec. 19.3 (6th ed. 1986 & Supp. 1996). The Florida statutes governing the current elective share and statutory dower provide a virtually absolute right to the surviving spouse to elect to take the respective shares, Fla. Stat. Ann. sec. 732.201 (West

United States v. Yusuf 536 F.3d 178 · Cir.

Rusby Adams, Jr. v. Anheuser-Busch Companies, Inc. 758 F.3d 743 · Cir.

Rusby Adams, Jr. v. Anheuser-Busch Companies, Inc. · Cir.

Nick J. D'Amico Cliff Hollihan Joseph G. Muto Kevin Beam v. CBS Corporation, F/k/a Westinghouse, Inc the Westinghouse Electric Company Pension Plan 297 F.3d 287 · Cir.

Ernst v. Roberts 379 F.3d 373 · Cir.

Estate of Paxton v. Commissioner 86 T.C. 785 · 1986

Suarez v. Commissioner 68 T.C. 857 · 1977

Hoffman v. Commissioner 54 T.C. 1607 · 1970

Just Puppies, Inc. v. Anthony Brown 123 F.4th 652 · Cir.

United States Ex Rel. Oberg v. Pennsylvania Higher Education Assistance Agency 745 F.3d 131 · Cir.

Saginaw Bay Pipeline v. United States · Cir.

United States v. Komron Allahyari 980 F.3d 684 · Cir.

Mecom v. Commissioner 101 T.C. 374 · 1993

Redlands Surgical Services v. Commissioner 113 T.C. 47 · 1999

Estate of Newhouse v. Commissioner 94 T.C. 193 · 1990

Estate of Gale v. Commissioner 35 T.C. 215 · 1960

Estate of Hirsch v. Commissioner 14 T.C. 509 · 1950

Family Winemakers of California v. Jenkins 592 F.3d 1 · Cir.

United States v. Scott 954 F.3d 74 · Cir.

Shaver v. Siemens Corp. 670 F.3d 462 · Cir.

United States v. Shaun Allahyari 99 F.4th 486 · Cir.

Basic Engineering, Inc., Petitioner · 2017

Kraft v. Commissioner 142 T.C. 259 · 2014

Brown-Forman Corp. v. Commissioner 94 T.C. 919 · 1990

Estate of Arbury v. Commissioner 93 T.C. 136 · 1989

Perry v. Commissioner 92 T.C. 470 · 1989

Estate of Reid v. Commissioner 90 T.C. 304 · 1988

Kronish v. Commissioner 90 T.C. 684 · 1988

Levy v. Commissioner 91 T.C. 838 · 1988

Veterans of Foreign Wars, Department of Michigan v. Commissioner 89 T.C. 7 · 1987

CSX Corp. ex rel. Merger to Chessie System, Inc. v. Commissioner 89 T.C. 134 · 1987

Wise v. Commissioner 78 T.C. 270 · 1982

Grodt & McKay Realty, Inc. v. Commissioner 77 T.C. 1221 · 1981

Kansas City Southern Railway Co. v. Commissioner 76 T.C. 1067 · 1981

Southern Pacific Transportation Co. v. Commissioner 75 T.C. 497 · 1980

Engineered Timber Sales, Inc. v. Commissioner 74 T.C. 808 · 1980

Southern Church of Universal Brotherhood Assembled, Inc. v. Commissioner 74 T.C. 1223 · 1980

Hollie v. Commissioner 73 T.C. 1198 · 1980

John E. v. Commissioner 71 T.C. 441 · 1978

Chesapeake & Ohio Railway Co. v. Commissioner 64 T.C. 352 · 1975

Hagen Advertising Displays, Inc. v. Commissioner 47 T.C. 139 · 1966

Petty v. Commissioner 40 T.C. 521 · 1963

Nutt v. Commissioner 39 T.C. 231 · 1962

Short v. Commissioner 35 T.C. 922 · 1961

Chicago & North Western Railway Co. v. Commissioner 29 T.C. 989 · 1958

Estate of Weber v. Commissioner 29 T.C. 1170 · 1958

Ashcraft v. Commissioner 28 T.C. 356 · 1957

Boston & Maine Railroad v. Commissioner 16 T.C. 1517 · 1951

Dauwalter v. Commissioner 9 T.C. 580 · 1947

Baltimore Transfer Co. of Baltimore City v. Commissioner 8 T.C. 1 · 1947

Wodehouse v. Commissioner 8 T.C. 637 · 1947

Losh v. Commissioner 1 T.C. 1019 · 1943

Insight Terminal Solutions v. Cecelia Fin. Mgmt. · Cir.

Custodia Bank v. Federal Reserve Board of Governors · Cir.

Jewell v. United States 548 F.3d 1168 · Cir.

United States v. Jimenez · Cir.

In Re: Citigroup Pension Plan ERISA · Cir.

Southern Nazarene University v. Burwell · Cir.

Retail Industry Leaders Ass'n v. Fielder 475 F.3d 180 · Cir.

Ammex v. USA · Cir.

Bobb v. Atty Gen USA · Cir.

Barry J. Jewell v. United States · Cir.

Fang Lin Ai v. United States 809 F.3d 503 · Cir.

United States v. Saldana · Cir.

United States v. Oracio Corrales-Vazquez 931 F.3d 944 · Cir.

United States v. Scott 990 F.3d 94 · Cir.

United States v. Sabhnani 599 F.3d 215 · Cir.

United States v. Weintraub 273 F.3d 139 · Cir.

United States v. Edward Jimenez, Also Known as Big Eddie Paul Santivanez 256 F.3d 330 · Cir.

United States v. Weintraub 273 F.3d 139 · Cir.

Harrods Limited v. Sixty Internet Domain Names 302 F.3d 214 · Cir.

Ernst v. Rising 427 F.3d 351 · Cir.

Retail Industry Leaders Association v. James D. Fielder, Jr., in His Official Capacity as Maryland Secretary of Labor, Licensing, and Regulation, American Association of Retired Persons Medicaid Matters!maryland Maryland Citizens' Health Initiative Education Fund, Incorporated, Amici Supporting National Federation of Independent Business Legal Foundation Maryland Chamber of Commerce Secretary of Labor Chamber of Commerce of the United States of America Society for Human Resource Management the Hr Policy Association American Benefits Council, Amici Supporting Retail Industry Leaders Association v. James D. Fielder, Jr., in His Official Capacity as Maryland Secretary of Labor, Licensing, and Regulation, National Federation of Independent Business Legal Foundation Maryland Chamber of Commerce Secretary of Labor Chamber of Commerce of the United States of America Society for Human Resource Management the Hr Policy Association American Benefits Council, Amici Supporting American Association of Retired Persons Medicaid Matters!maryland Maryland Citizens' Health Initiative Education Fund, Incorporated, Amici Supporting 475 F.3d 180 · Cir.

Windsor v. United States 699 F.3d 169 · Cir.

In the Matter of: Jon Amberson 54 F.4th 240 · Cir.

Laura Divane v. Northwestern University · Cir.

Sylvia Vergara v. Smith & Wesson Brands, Inc. · Cir.

Ricardo Toledo v. Smith & Wesson Brands, Inc. · Cir.

Peter Straus v. Smith & Wesson Brands, Inc. · Cir.

Mirna Rodriguez v. Smith & Wesson Brands, Inc. · Cir.

Michael Zeifert v. Smith & Wesson Brands, Inc. · Cir.

Lorena Rebollar Sedano v. Smith & Wesson Brands, Inc. · Cir.

Lauren Bennett v. Smith & Wesson Brands, Inc. · Cir.

Keely Roberts v. Smith & Wesson Brands, Inc. 98 F.4th 810 · Cir.

Joshua Chupack v. Smith & Wesson Brands, Inc. · Cir.

Elizabeth Turnipseed v. Smith & Wesson Brands, Inc. · Cir.

Bruce Sundheim v. Smith & Wesson Brands, Inc. · Cir.

Amelia Tenorio v. Smith & Wesson Brands, Inc. · Cir.

Renaldo White v. Symetra Assigned Benefits Service Company 104 F.4th 1182 · Cir.

116 Citing Cases