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41. T.C. Memo. 2011-105 — Mark E. Warmoth v. Commissioner
    IRCCourt RulingsMay 19, 2011related by meaning
    l T.C. Memo. 2011-105 UNITED STATES TAX COURT WEEKEND WARRIOR TRAILERS, INC. , ET AL . , i Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6984-08, 6997-08, Filed May 19, 2011. 15166-08. Pietro E. Canestrelli and Stanley A. Harter, for petitioners. Heather K. McCluskey and Monica D. Gingras, for…
42. T.C. Memo. 2005-173 — Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsJul 14, 2005related by meaning
    74(n) limitation to trucking companies. TLC began the business practice of sending the letters following the close of the 1993 calendar tax year, over 10 years ago. At the time that TLC began sending out the letters there was no need to "bolster" its return reporting position. * * * It was TLC's practice and intention …
43. 72 T.C. 117 — Dallas Dental Lab, Inc. v. Commissioner
    IRCCourt RulingsApr 12, 1979related by meaning
    OPINION Tannenwald, Judge: Respondent determined deficiencies in petitioner’s income tax as follows: TYE June 30— Deficiency 1972 . $197.72 1973 . 1,140.92 1974 . 717.26 The issue for decision is whether compensation paid to employees whose employment terminated before the end of the taxable year is includable in deter…