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Sibla V. Commissioner
''Sibla v. Commissioner'', 611 Federal Reporter, F.2d 1260 (9th Cir. 1980), was an important income tax case regarding Internal Revenue Code section 162(a), 26 U.S.C.S. § 162(a). Background Facts Petitioner firefighter taxpayers were required to participate in a mandatory organized mess at their station house and to pay for the station house meals even when their duties took them away from the station at mess time. Tax return Petitioners claimed the cost of the meals as business deductions under 26 U.S.C.S. § 162(a). Respondent Commissioner of Internal Revenue disallowed the deductions. Tax court The United States Tax Court, tax court overruled respondent and allowed the deduction Issues Respondent Commissioner of Internal Revenue, in consolidated cases, appealed the judgments from the United States Tax Court, which held that under 26 U.S.C.S. § 162(a), petitioner firefighter taxpayers could deduct the amount that their employer charged them for their meals under its mand ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Court Of Appeals For The Ninth Circuit
The United States Court of Appeals for the Ninth Circuit (in case citations, 9th Cir.) is the U.S. federal court of appeals that has appellate jurisdiction over the U.S. district courts in the following federal judicial districts: * District of Alaska * District of Arizona * Central District of California * Eastern District of California * Northern District of California * Southern District of California * District of Hawaii * District of Idaho * District of Montana * District of Nevada * District of Oregon * Eastern District of Washington * Western District of Washington The Ninth Circuit also has appellate jurisdiction over the territorial courts for the District of Guam and the District of the Northern Mariana Islands. Additionally, it sometimes handles appeals that originate from American Samoa, which has no district court and partially relies on the District of Hawaii for its federal cases.https://www.gao.gov/products/GAO-08-1124T GAO (U.S. Government Accounta ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Reporter
The ''Federal Reporter'' () is a case law reporter in the United States that is published by West Publishing and a part of the National Reporter System. It begins with cases decided in 1880; pre-1880 cases were later retroactively compiled by West Publishing into a separate reporter, ''Federal Cases''. The fourth and current ''Federal Reporter'' series publishes court decision, decisions of the United States courts of appeals and the United States Court of Federal Claims; prior series had varying scopes that covered decisions of other federal courts as well. Though the ''Federal Reporter'' is an unofficial reporter and West is a private company that does not have a legal monopoly over the court opinions it publishes, it has so dominated the industry in the United States that legal professionals, including judges, uniformly case citation, cite to the ''Federal Reporter'' for included decisions. Approximately 30 new volumes are published each year. Distinctions The ''Federal Repor ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
CCH (company)
CCH, formerly Commerce Clearing House, is a provider of software and information services for tax, accounting and audit workers. Since 1995 it has been a subsidiary of Wolters Kluwer. History CCH has been publishing materials on U.S. tax law and tax compliance since the inception of the modern U.S. federal income tax in 1913. Wolters Kluwer bought the company in 1995. Today, the company is also recognized , IRS, Internal Revenue Service. for its software and integrated workflow tools. CCH operates on a global scale and includes operations in the , , ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Anthony Kennedy
Anthony McLeod Kennedy (born July 23, 1936) is an American lawyer and jurist who served as an associate justice of the Supreme Court of the United States from 1988 until his retirement in 2018. He was nominated to the court in 1987 by President Ronald Reagan, and sworn in on February 18, 1988. After the retirement of Sandra Day O'Connor in 2006, he was the swing vote on many of the Roberts Court's 5–4 decisions. Born in Sacramento, California, Kennedy took over his father's legal practice in Sacramento after graduating from Harvard Law School. In 1975, President Gerald Ford appointed Kennedy to the United States Court of Appeals for the Ninth Circuit. In November 1987, after two failed attempts at nominating a successor to Associate Justice Lewis F. Powell Jr., President Reagan nominated Kennedy to the Supreme Court. Kennedy won unanimous confirmation from the United States Senate in February 1988. Following the death of Antonin Scalia in February 2016, Kennedy became t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Thomas Tang
Thomas Tang (鄧心平, January 11, 1922 – July 18, 1995) was a United States circuit judge of the United States Court of Appeals for the Ninth Circuit and the first American of Chinese descent appointed to the federal judiciary. Education and career The son of a grocery owner, Tang was born and spent his early years in Phoenix, Arizona, where he attended public schools. He joined the military through ROTC in 1942 and became a First Lieutenant in the United States Army. After graduation from the Santa Clara University with a Bachelor of Science degree and the James E. Rogers College of Law at the University of Arizona with a Bachelor of Laws, he was again commissioned to the Army and served on the Korean peninsula during the Korean War. In 1952, Tang resigned from the Army and after a brief stint of private practice, served as Deputy County Attorney of Maricopa County, Arizona from 1952 to 1957 and Assistant Attorney General of Arizona from 1957 to 1959. He was t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Jesse W
Jesse may refer to: People and fictional characters * Jesse (biblical figure), father of David in the Bible. * Jesse (given name), including a list of people and fictional characters * Jesse (surname), a list of people Music * ''Jesse'' (album), a 2003 album by Jesse Powell * "Jesse", a 1973 song by Roberta Flack - see Roberta Flack discography * "Jesse", a song from the album '' Valotte'' by Julian Lennon * "Jesse", a song from the album '' The People Tree'' by Mother Earth * "Jesse" (Carly Simon song), a 1980 song * "Jesse", a song from the album ''The Drift'' by Scott Walker * "Jesse", a song from the album '' If I Were Your Woman'' by Stephanie Mills Other * ''Jesse'' (film), a 1988 American television film * ''Jesse'' (TV series), a sitcom starring Christina Applegate * ''Jesse'' (novel), a 1994 novel by Gary Soto * ''Jesse'' (picture book), a 1988 children's book by Tim Winton * Jesse, West Virginia, an unincorporated community * Jesse Hall, University of Mis ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Code Section 162(a)
Section 162(a) of the Internal Revenue Code ((a)), is part of United States taxation law. It concerns deductions for business expenses. It is one of the most important provisions in the Code, because it is the most widely used authority for deductions. If an expense is not deductible, then Congress considers the cost to be a consumption expense. Section 162(a) requires six different elements in order to claim a deduction. It must be an ::1) ordinary ::2) and necessary ::3) expense ::4) that was paid or incurred during the taxable year ::5) in carrying on ::6) a trade or business activity.(a). These elements have been interpreted by the courts and administrative agencies to determine if an expenditure is deductible as a business expense. Ordinary and Necessary In general, the expense should be routine and directly related to the business activity. Ordinary does not require be habitual or made often; the court only requires that the expense is one that is ordinary and necessa ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Income Tax
An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Taxation rates may vary by type or characteristics of the taxpayer and the type of income. The tax rate may increase as taxable income increases (referred to as graduated or progressive tax rates). The tax imposed on companies is usually known as corporate tax and is commonly levied at a flat rate. Individual income is often taxed at progressive rates where the tax rate applied to each additional unit of income increases (e.g., the first $10,000 of income taxed at 0%, the next $10,000 taxed at 1%, etc.). Most jurisdictions exempt local charitable organizations from tax. Income from investments may be taxed at different (generally lower) rates than other types of income. Credits of various sorts may be allowed that reduce tax. Some jurisdictio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Commissioner Of Internal Revenue
The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury. The office of Commissioner was created by Congress as part of the Revenue Act of 1862. Section 7803 of the Internal Revenue Code provides for the appointment of a Commissioner of Internal Revenue to administer and supervise the execution and application of the internal revenue laws. The Commissioner is appointed by the President of the United States, with the consent of the U.S. Senate, for a five-year term. Douglas O’Donnell became the current and Acting Commissioner of Internal Revenue after Charles P. Rettig's term as Commissioner ended on November 12, 2022. Responsibilities The Commissioner's duties include administering, managing, conducting, directing, and supervising "the execution and application of the internal revenue laws or related statutes and tax conventions to which the United States is a party" and advisin ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Court Of Appeals For The Ninth Circuit Cases
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * ''United'' (2003 film), a Norwegian film * ''United'' (2011 film), a BBC Two film Literature * ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * ''United'' (Commodores album), 1986 * ''United'' (Dream Evil album), 2006 * ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * ''United'' (Marian Gold album), 1996 * ''United'' (Phoenix album), 2000 * ''United'' (Woody Shaw album), 1981 Songs * "United" (Judas Priest song), 1980 * "United" (Prince Ital Joe and Marky Mark song), 1994 * "United" (Robbie Williams song), 2000 * "United", a song by Danish duo Nik & Jay featuring Lisa Rowe Television * ''United'' (TV series), a 1990 BBC Two documentary series * ''United!'', a soap opera that aired on BBC One from 1965 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Taxation And Revenue Case Law
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * ''United'' (2003 film), a Norwegian film * ''United'' (2011 film), a BBC Two film Literature * ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * ''United'' (Commodores album), 1986 * ''United'' (Dream Evil album), 2006 * ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * ''United'' (Marian Gold album), 1996 * ''United'' (Phoenix album), 2000 * ''United'' (Woody Shaw album), 1981 Songs * "United" (Judas Priest song), 1980 * "United" (Prince Ital Joe and Marky Mark song), 1994 * "United" (Robbie Williams song), 2000 * "United", a song by Danish duo Nik & Jay featuring Lisa Rowe Television * ''United'' (TV series), a 1990 BBC Two documentary series * ''United!'', a soap opera that aired on BBC One from 1965-19 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
