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Chancellor v. Comm’r, T.C. Memo. 2021-50 | May 4, 2021 | Urda, J. | Dkt. No. 20389-18 Short Summary : Ms. Chancellor claimed deductions on her 2015 federal income tax return related to business expenses, charitable contributions, and State and local tax. The IRS disallowed the deductions and issued a notice of deficiency. Ms. Chancellor filed a petition with the United States Tax Court challenging the proposed adjustments in the notice of deficiency. Key Issue: Whether Ms. Chancellor has adequately substantiated her claimed deductions. Primary Holdings Key Points of Law : The Commissioner’s determinations in a notice of deficiency are presumed correct and the taxpayer generally bears the burden to prove them correct. Rule 142(a); ....
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Forum Mleczarskie: Branża mleczarska coraz częściej stawia na kogenerację. Jakie korzyści niesie to rozwiązanie? forummleczarskie.pl - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from forummleczarskie.pl Daily Mail and Mail on Sunday newspapers.