2d at 556 (stating that Tax Court decisions on the "ruling[s] of law" are "subject to de novo review" but that "the Tax Court's opinions bearing on the Internal Revenue Code are entitled to respect because of its special expertise in the field" (citing Magneson
Palan PR, Magneson
AT, Castillo M, Dunne J, Mikhail MS.
In Bolker, both the Tax Court and the Ninth Circuit took support from Magneson
15) In Magneson
, (16) the exchanger acquired replacement real property and immediately contributed it to a partnership in return for a general partnership interest.
46) Bruce's performance in The Lenny Bruce Performance Film (1967; John Magneson
, director) is fascinating from the perspective of acoustic Yiddishkeit, not in his liberal usage of Yiddish words but in his inflection, which to contemporary ears echoes with the melodic cadence of Yeshiva study.
Jan Wantland anchored the offense and Alex Magneson
sparkled in the cage to lead La Serna over visiting Burroughs 8-5 Wednesday in the opening round of the Southern Section Division III girls' water polo playoffs.
We selected Pilgrim's solutions because it has a proven track record of supporting Medical Device manufacturers with its integrated best practices," said Ronda Magneson
, Regulatory Affairs Director for Megadyne.
Attributing partnership's holding to original exchanging party: Clients who immediately contribute interests in the replacement property to a partnership after an exchange might rely on Magneson
(44) to attribute the partnership's holding to themselves.
Survivors include three daughters, Arlys McVay of Portland, Bonnie Wigle of Eugene and Marti Cady of Springfield; two brothers, Vernon Magneson
of Port Orford and Harry Magneson
of Ocean Shores, Wash.
, President of New Wave, for some time now and he has been traveling extensively in the north to generate interest in our Hydro Power Pak, mostly for use with stationary diesel engines," added Mr.
, 81 TC 767 (1983), aff'd, 753 F2d 1490 (9th Cir.
is an important pro-taxpayer decision, reliance on it is not without risk.