§205

Mohamed K. Abdo & Fardowsa J. Farah, Petitioners 162 T.C. No. 7 · 2024

2534, 3245–46 (2019). On January 13, 2021, the Treasury Department and the IRS proposed regulations with respect to section 7508A(d). See Prop. Treas. Reg. § 301.7508A-1(g), 86 Fed. Reg. 2607, 2613 (Jan. 13, 2021). On February 12, 2021, respondent filed a reply to petitioners’ supplemental objection, disputing that section 7508A(d)

John Edwin Trout & Barbara Alma Trout, Petitioners · 2015

3765, 3835 (Oct. 3, 2008), and effective for tax years beginning after December 31, 2008. Under section 30D(a)(1), a taxpayer is allowed a one-time credit against income tax with - 6 - respect to each new qualified plug-in electric drive motor vehicle placed in service during the taxable year. Section 30D(a)(1) as signed into l

Troy S. Podraza & Jill A. Podraza, Petitioners · 2015

3765, 3835 (Oct. 3, 4(...continued) A business record may be introduced into evidence under the business records exception to the hearsay rule. See Fed. R. Evid. 803(6). In accordance with Fed. R. Evid. 803(6), a record ofa regularly conducted business activity is generally admissible ifthe record was made at or near the time of

Charles M. Corbalis & Linda J. Corbalis, Petitioners · 2014

Respondent and are more susceptible to Tax Court reviewthan decisions under Section 6404(e)(1)." The parties agree only that the legislative history ofsection 6404(g) is silent on the subject ofthis dispute. Respondent also cites Rev. Proc. 2005-38, sec. 205, 2005-28 I.R.B. 81, 81, without quoting the applicable text. That text, and the related section 3.03, are as follows: SECTION 2. BACKGROUND * * * * * * * .05 Section 6404(h) provides the United States Tax Court withjurisdiction over any acti

Estate of Lucien J. Le Caer, Deceased, Lorraine Le Caer-Domini, Co-Trustee & Denise Le Caer Stagner, Co-Trustee, Petitioners 135 T.C. No. 14 · 2010

Le Caer's estate filed a document entitled "Notice of Section 205.S6chedule M Protective Claim" .

Roosevelt Wallace, Petitioner 128 T.C. No. 11 · 2007

99-576, section 205, 100 Stat. 3256, amended 38 U.S.C. section 618 in response to a concern among veterans that payments for participation in incentive therapy and CWT programs were considered as income in determining eligibility for, or monthly rates of, non-service-connected disability pensions paid under chapter 15 of title 38. See Senate/House Explanat

Kenneth G. Helfrich v. Pnc Bank, Kentucky, Inc. 267 F.3d 477 · Cir.

United States v. State of Delaware Department o 66 F.4th 114 · Cir.

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

Fotochrome, Inc. v. Commissioner 57 T.C. 842 · 1972

Estate of Reimer v. Commissioner 12 T.C. 913 · 1949

Estate of Miller v. Commissioner 48 T.C. 251 · 1967

Stone v. Commissioner 73 T.C. 617 · 1980

First National Bank v. Commissioner 1 T.C. 370 · 1942

Schmitt v. City of Detroit 395 F.3d 327 · Cir.

Hagwood v. Newton 282 F.3d 285 · Cir.

Schmitt v. City of Detroit 395 F.3d 327 · Cir.

Adam Sowards, Petitioner T.C. Memo. 2023-99 · 2023

CGG Americas, Inc., Petitioner · 2016

Susan Kathleen Cunningham, Petitioner · 2013

Dawson Craig Lane, Petitioner T.C. Memo. 2005-182 · 2005

Mamady B. Cisse, Petitioner · 2003

Vermouth v. Commissioner 88 T.C. 1488 · 1987

Vanicek v. Commissioner 85 T.C. 731 · 1985

Miller v. Commissioner 77 T.C. 97 · 1981

Weyher v. Commissioner 66 T.C. 825 · 1976

Munson v. Commissioner 36 T.C. 953 · 1961

Ambassador Hotel Co. of Los Angeles v. Commissioner 32 T.C. 208 · 1959

Federated Mutual Implement & Hardware Insurance v. Commissioner 29 T.C. 262 · 1957

Acker v. Commissioner 26 T.C. 107 · 1956

Standard Hosiery Mills, Inc. v. Commissioner 27 T.C. 525 · 1956

Pacific Mills v. Commissioner 17 T.C. 705 · 1951

Henry Watterson Hotel Co. v. Commissioner 15 T.C. 902 · 1950

Carborundum Co. v. Commissioner 12 T.C. 287 · 1949

Jerry Rossman Corp. v. Commissioner 10 T.C. 468 · 1948

Scioto Provision Co. v. Commissioner 9 T.C. 439 · 1947

Houston Natural Gas Corp. v. Commissioner 9 T.C. 570 · 1947

West Construction Co. v. Commissioner 7 T.C. 974 · 1946

Leckey v. Stefano 501 F.3d 212 · Cir.

Lampton v. Diaz 639 F.3d 223 · Cir.

United States v. Witham 648 F.3d 40 · Cir.

William Pender v. Bank of America Corporation 788 F.3d 354 · Cir.

Spotts v. United States · Cir.

West v. AK Steel Corporation 484 F.3d 395 · Cir.

Tim Brundle v. Wilmington Trust, N.A. 919 F.3d 763 · Cir.

Tim Brundle v. Wilmington Trust, N.A. · Cir.

Esden v. Bank of Boston 229 F.3d 154 · Cir.

Esden v. Bank Of Boston 229 F.3d 154 · Cir.

L. Claire Lander, Charles M. Droz, Julian Block, and Zelda Block v. Hartford Life & Annuity Insurance Company and Hartford Life Insurance Company 251 F.3d 101 · Cir.

Peggy Ann Schaefer Spotts v. United States 429 F.3d 248 · Cir.

West v. Ak Steel Corporation 484 F.3d 395 · Cir.

McCutcheon v. Colgate-Palmolive Co. 62 F.4th 674 · Cir.

53 Citing Cases