Get the free T.C. Summary Opinion 2004-164 - ustaxcourt

A legal opinion from the United States Tax Court regarding the taxation of military retirement payments received by a former spouse following a divorce settlement.

How to fill out tc summary opinion 2004-164

How to fill out T.C. Summary Opinion 2004-164

1. Obtain a copy of T.C. Summary Opinion 2004-164 from the official IRS website or a reliable source.
2. Read the opinion carefully to understand the context and the facts of the case.
3. Identify the specific sections of the opinion that apply to your situation.
4. Gather all relevant documentation and information that relates to the points discussed in the opinion.
5. Complete any required forms or documents, referencing the opinion where applicable.
6. If necessary, consult a tax professional for assistance in interpreting the opinion and filling out the required forms correctly.
7. Submit the completed documentation to the appropriate tax authorities as instructed.

Who needs T.C. Summary Opinion 2004-164?

1. Taxpayers who have specific circumstances similar to those outlined in T.C. Summary Opinion 2004-164.
2. Individuals seeking guidance on how similar tax disputes were resolved.
3. Tax professionals assisting clients with cases related to the issue discussed in the opinion.
4. Anyone needing clarification on tax law as it relates to the issues presented in the summary opinion.

People Also Ask about

What is the purpose of a tax opinion?

Tax opinions play several key roles in your position as a taxpayer. First and foremost, they provide penalty protection. Obtaining an opinion from a tax professional provides guidance on tax filings while also justifying those filings.

What are the three types of Tax Court decisions?

The Tax Court issues three types of decisions: (2) summary decisions, (2) regular decisions, and (3) memorandum decisions. Summary decisions are issued in "small" cases, which is an expedited procedure for individual taxpayers with less than $50,000 in tax liability.

What is a summary of the opinion of the court?

Information Contained in the Opinion The bulk of the opinion of a court will consist usually of an analysis which includes the plaintiff's arguments and supporting cases, the defendant's argument and supporting cases, and the court's review of the cases, statutes, and facts applicable to the case at bar.

What is a summary opinion in the tax Court?

A Summary Opinion is issued in an small procedure case. A Summary Opinion cannot be relied on as precedent, and the decision cannot be appealed.

What is a written summary identifying the essential components of a Court opinion?

A case brief is a dissection of a judicial opinion -- it contains a written summary of the basic components of that decision.

What is a motion for summary judgment in Tax Court?

A motion for summary judgment requests a ruling from a judge on some or all of the issues in a case before trial. If a motion for summary judgment is filed, the judge will review the documents submitted by the parties and consider whether the case can be decided without a trial.

For pdfFiller’s FAQs

What is T.C. Summary Opinion 2004-164?

T.C. Summary Opinion 2004-164 is a summary opinion issued by the United States Tax Court regarding a particular tax case, providing a brief overview of the court's ruling and reasoning.

Who is required to file T.C. Summary Opinion 2004-164?

T.C. Summary Opinion 2004-164 does not require filing; instead, it serves as a judicial decision that may be referenced by parties involved in similar tax disputes or issues.

How to fill out T.C. Summary Opinion 2004-164?

There is no form to fill out for T.C. Summary Opinion 2004-164, as it is an opinion document rather than a form requiring submission. However, individuals involved in cases referenced in the opinion may need to respond or act based on the findings described.

What is the purpose of T.C. Summary Opinion 2004-164?

The purpose of T.C. Summary Opinion 2004-164 is to provide a concise interpretation of the tax law as it applies to the specific facts of the case, offering guidance for similar situations and informing taxpayers of the court's reasoning.

What information must be reported on T.C. Summary Opinion 2004-164?

T.C. Summary Opinion 2004-164 includes information regarding the parties involved, the tax issues under consideration, the court's findings, and the legal reasoning behind the decision.