Questions from General Taxation

Q: Determine the missing data in these court decisions and rulings.

Determine the missing data in these court decisions and rulings. a. Higgins v. Comm., 312 U.S.______ (1941). b. Talen v. U.S., 355 F.Supp.2d 22 (D.Ct. D.C., ______). c. Rev.Rul. 2008–18, 2008–13 I.R.B...

Q: An accountant friend of yours tells you that he “almost never

An accountant friend of yours tells you that he “almost never” does any tax research because he believes that “research usually reveals that some tax planning idea has already been thought up and shot...

Q: Go to the U.S. Tax Court website.

Go to the U.S. Tax Court website. a. What different types of cases can be found on the site? b. What is a Summary Opinion? Find one. c. What is a Memorandum decision? Find one. d. Find the court’s Rul...

Q: Locate the following Tax Court case: Thomas J. Green,

Locate the following Tax Court case: Thomas J. Green, Jr., 59 T.C. 456 (1972). Briefly describe the issue in the case, and explain what the Tax Court said about using IRS publications to support a res...

Q: A taxpayer living in the following states would appeal a decision of

A taxpayer living in the following states would appeal a decision of the U.S District Court to which Court of Appeals? a. Wyoming. b. Nebraska. c. Idaho. d. Louisiana. e. Illinois.

Q: In assessing the validity of a prior court decision, discuss the

In assessing the validity of a prior court decision, discuss the significance of the following on the taxpayer’s issue. a. The decision was rendered by the U.S. District Court of Wyoming. Taxpayer liv...

Q: What is the difference between a Regular decision, a Memorandum decision

What is the difference between a Regular decision, a Memorandum decision, and a Summary Opinion of the Tax Court?

Q: Explain the following abbreviations. /

Explain the following abbreviations.

Q: Referring to the citation only, determine which tax law source issued

Referring to the citation only, determine which tax law source issued these documents. a. 716 F.2d 693 (CA–9, 1983). b. 92 T.C 400 (1998). c. 70 U.S. 224 (1935). d. 3 B.T.A. 1042 (1926). e. T.C.Memo....

Q: Interpret each of the following citations. a. 14 T

Interpret each of the following citations. a. 14 T.C. 74 (1950). b. 592 F.2d 1251 (CA–5, 1979). c. 95–1 USTC { 50,104 (CA–6, 1995). d. 75 AFTR 2d 95–110 (CA–6, 1995). e. 223 F.Supp. 663 (W.D. Tex., 19...