Tax News

CCH (cch.taxgroup.com) reports:

  The Tax Court was ordered to vacate its earlier determination that an executive participated in a complicated kickback scheme that resulted in unreported income, and to reinstate the original special trial judge's report absolving the taxpayer from additional deficiencies and penalties. The Tax Court was bound by the special trial judge's report as long as it was supported by the record and was not manifestly unreasonable. Equivocal evidence that the taxpayer may have received unreported kickback income was insufficient to overturn the special trial judge's findings. C.M. Ballard , CA-11, 2008-1 USTC ¶50,270 (TAXDAY, 2008/04/11, J.6), followed.

  Vacating and remanding the Tax Court, 93 TCM 721; Dec. 56,822(M); TC Memo. 2007-21.

R.W. Lisle Est., CA-5, 2008-2 USTC ¶50,517

Other References:

 
Code Sec. 46

  CCH Reference - 2008FED ¶2300.58

  CCH Reference - 2008FED ¶2900.31

  CCH Reference - 2008FED ¶4580.665

 
Code Sec. 61

  CCH Reference - 2008FED ¶5504.133

  CCH Reference - 2008FED ¶5504.198

  CCH Reference - 2008FED ¶5504.20

  CCH Reference - 2008FED ¶5507.126

  CCH Reference - 2008FED ¶5507.15

 
Code Sec. 162

  CCH Reference - 2008FED ¶8520.1426

  CCH Reference - 2008FED ¶8520.5179

  CCH Reference - 2008FED ¶8636.433

 
Code Sec. 163

  CCH Reference - 2008FED ¶9104.378

  CCH Reference - 2008FED ¶9104.73

 
Code Sec. 164

  CCH Reference - 2008FED ¶9502.422

 
Code Sec. 165

  CCH Reference - 2008FED ¶9804.155

  CCH Reference - 2008FED ¶9900.80

  CCH Reference - 2008FED ¶10,001.103

 
Code Sec. 166

  CCH Reference - 2008FED ¶10,650.286

  CCH Reference - 2008FED ¶10,650.598

  CCH Reference - 2008FED ¶10,650.599

  CCH Reference - 2008FED ¶10,650.6565

  CCH Reference - 2008FED ¶10,650.825

 
Code Sec. 167

  CCH Reference - 2008FED ¶11,007.70

  CCH Reference - 2008FED ¶11,011.1976

 
Code Sec. 170

  CCH Reference - 2008FED ¶11,620.6918

  CCH Reference - 2008FED ¶11,660.31

  CCH Reference - 2008FED ¶11,680.12

 
Code Sec. 174

  CCH Reference - 2008FED ¶12,047.1805

 
Code Sec. 183

  CCH Reference - 2008FED ¶12,177.235

 
Code Sec. 212

  CCH Reference - 2008FED ¶12,523.3594

 
Code Sec. 267

  CCH Reference - 2008FED ¶14,161.30

  CCH Reference - 2008FED ¶14,161.80

 
Code Sec. 357

  CCH Reference - 2008FED ¶16,522.75

 
Code Sec. 446

  CCH Reference - 2008FED ¶20,620.396

 
Code Sec. 453

  CCH Reference - 2008FED ¶21,406.68

 
Code Sec. 482

  CCH Reference - 2008FED ¶22,283.21

  CCH Reference - 2008FED ¶22,283.26

 
Code Sec. 674

  CCH Reference - 2008FED ¶24,726.11

 
Code Sec. 675

  CCH Reference - 2008FED ¶24,742.10

 
Code Sec. 1211

  CCH Reference - 2008FED ¶30,392.15

 
Code Sec. 6015

  CCH Reference - 2008FED ¶35,192.76

 
Code Sec. 6231

  CCH Reference - 2008FED ¶37,849.40

 
Code Sec. 6501

  CCH Reference - 2008FED ¶38,967.28

  CCH Reference - 2008FED ¶38,967.30

  CCH Reference - 2008FED ¶38,967.706

 
Code Sec. 6621

  CCH Reference - 2008FED ¶39,455.66

 
Code Sec. 6651

  CCH Reference - 2008FED ¶39,475.505

 
Code Sec. 6662

  CCH Reference - 2008FED ¶39,651G.195

  CCH Reference - 2008FED ¶39,651G.30

  CCH Reference - 2008FED ¶39,651G.305

  CCH Reference - 2008FED ¶39,651G.31

  CCH Reference - 2008FED ¶39,651G.81

  CCH Reference - 2008FED ¶39,651G.833

  CCH Reference - 2008FED ¶39,652.103

  CCH Reference - 2008FED ¶39,652.34

  CCH Reference - 2008FED ¶39,652.38

  CCH Reference - 2008FED ¶39,652.72

  CCH Reference - 2008FED ¶39,654.30

  CCH Reference - 2008FED ¶39,654.35

 
Code Sec. 6663

  CCH Reference - 2008FED ¶39,658.475

  CCH Reference - 2008FED ¶39,658.48

  CCH Reference - 2008FED ¶39,658.71

 
Code Sec. 7443A

  CCH Reference - 2008FED ¶42,061.021

 
Tax Court Rule 155

  CCH Reference - 2008FED ¶42,315.76

 
Tax Court Rule 183

  CCH Reference - 2008FED ¶42,343.75

  Tax Research Consultant

  CCH Reference - TRC LITIG: 6,808