The nephew alternatively asserted
that the acceptance of the three money orders either established a landlord-tenant relationship or created a waiver by the owner.
Specifically, the reasonable cause exception was enacted as part of the 1989 Act because of Congress's concern that the prior penalties (especially the substantial understatement penalty) were being unevenly and unfairly asserted
by the IRS.
The plain language of the statute dearly indicates that the Tax Court has jurisdiction over a petition when a deficiency has been asserted
and the taxpayer has elected relief under Sec.
that Khan "may have been misinformed" about the nature of the course.
Perhaps Marx indeed was correct when he asserted
in his essay on "Theses of Feuerbach" that ".
It has been long asserted
that Great Britain was Argentina's most important trading partner during the nineteenth century; the trade ties between the two countries were so close that Argentina was known as Britain's "Sixth Dominion.
Perkins, "The statement from someone who seeks the support of the pro-life community (and who once had Presidential aspirations) is very disappointing but not a surprise.
The parties have not asserted
that any portion of the settlement payments is excludible from gross income under Sec.
that the City Council was instrumental in creating what will be an effective City Department of Design and Construction.
Many clinicians have asserted
that sexually traumatized children often retreat to altered states of consciousness (a process known as dissociation) and later prove more susceptible to hypnosis.
The nation, O'Connor asserted
, would be ill-served by such a move.
Thus, the taxpayer asserted
that he could deduct the legal fees as expenses for the conservation of property held for the production of income.