ustaxcourt.gov/UstcInOp/OpinionViewer.aspx?ID=11655

May 24, 2018 ... HOMAYOUN SAMADI AND SARABANO SAMADI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Docket No. 722-17S ...

ustaxcourt.gov/UstcInOp/OpinionViewer.aspx?ID=11803

Oct 10, 2018 ... DAVID H. MELASKY AND AUDREY MELASKY, Petitioners v. ...... IRS v. Energy Res. Co., 871 F.2d 223, 234 (1st Cir. 1989)); Dixon v.

ustaxcourt.gov/UstcInOp/OpinionViewer.aspx?ID=11658

May 30, 2018 ... RHOEDA JOY TAN FAROLAN, Petitioner v. ... Service (IRS)2 determined a deficiency in petitioner's 2013 Federal income tax of. $1,732.

www.irs.gov/pub/irs-wd/1403015.pdf

Jan 17, 2014 ... accounting clearly reflects income, and the Commissioner's determination must be .... OID); Humphrey, Farrington & McClain, P.C. v.

www.irs.gov/pub/irs-wd/201442050.pdf

Oct 17, 2014 ... TAXPAYER's failure to seek and obtain the Commissioner's consent precluded ..... Most recently, in Humphrey, Farrington and McClain, P.C. v.

www.irs.gov/pub/irs-wd/201426025.pdf

Jun 27, 2014 ... v. Commissioner, 415 F.2d 1341, 1344 (7th Cir. 1969). An accounting .... discount ), Humphrey, Farrington & McClain, P.C. v. Commissioner ...

www.irs.gov/irm/part4/irm_04-011-006

Feb 15, 2017 ... The Commissioner will not regard a method of accounting as clearly ... to " cushion gas" (capital asset)); Humphrey, Farrington & McClain v.

www.irs.gov/pub/irs-utl/am2008013.pdf

Dec 19, 2008 ... amounts lost on bets or wagers, and thus are not wagering losses subject to § 165(d). See also Humphrey et al. v. Commissioner, 162 F.2d 853 ...

taxpayeradvocate.irs.gov/Media/Default/Documents/2017-ARC/ARC17_Volume1_MLI_02_TradeBusinessExpenses.pdf

The courts affirmed the IRS position in 65 of these cases, or about 66 percent, ... In Commissioner v. Lincoln Electric Co. .... 30 See, e.g., Humphrey v. Comm'r ...