Reports of the United States Tax Court, Volume 130, January 1, 2008, to June 30, 2008, Volume 130
Tax Court (U.S.)
U.S. Government Printing Office, Oct 1, 2009 - Business & Economics - 671 pages
Each volume in this series contains the case abstracts and opinions proffered by the court within a given time period. Cases in each volume are listed in the prefatory table.
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Rulemaking Authority Scope of Rules Publication
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ACE adjustment adjusted basis administrative costs alternative minimum tax amendments are effective amount annuity apply bankruptcy calculating carryback claim Code sec Code section collateral estoppel commenced Commencement of Action Commissioner Commissioner's computing consolidated group counsel decision declaratory judgment deduction depletion deposition discount docket equitable recoupment estate tax Federal fees Form Gift Tax Regs hearing Income Tax Regs interest Internal Revenue Internal Revenue Code Internal Revenue Service issue Joinder JOINDER OF ISSUE jurisdiction late-fee income loss limitation rules LP units ment method of accounting motion nonlife subgroup notice of determination paragraph partnership items party payment percent person petitioner's petitioners pleading preadjustment AMtI Procedure purposes pursuant redetermination relief from joint respect respondent respondent's restricted stock sioner small tax Special Trial Judge statement stipulation summary judgment supra T.C. Memo Tax Court tax liability tax matters partner taxable income tion trial de novo