Reports of the United States Tax Court, Volume 126, January 1, 2006 to June 30, 2006

Within each case, a briefing of the original petition with the Docket Number and date of file is stated followed by Opinion, Background, Tax Court Petition, Respondent’s Motion, Petitioner’s Motion, Amended Petition (if applicable), Discussion includes statuary language and former petitioners’ cases, if applicable, and allegations, motions, followed by conclusion.
For a list of cases found in this volume, please refer to the Table of Contents that has a listing of Cases