Office of Chief Counsel Internal Revenue Service Memorandum Release Number: AM2008-011 Release Date: 12/12/2008 CC:ITA:B01 POSTN-138904-08 Third Party Communications: None Date of Communication: Not Applicable UILC: 165.08-00, 61.00-00 Date: December 5, 2008 To: Roland Barral, Area Counsel (Large & Mid-Size Business) From: George J. Blaine, Associate Chief Counsel (Income Tax &...
Merkin v. Commissioner of Internal Revenue (2008)
MICHAEL N. AND BARBARA J. MERKIN, Petitioners, v. COMMISSIONER of INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2008-146, 95 T.C.M. (CCH) 1576, T.C.M. (RIA) 2008-146, 2008 RIA TC Memo 2008-146, 2008 WL 2316491 (US Tax Court) (Cite as: T.C. Memo. 2008-146, 2008 WL 2316491 (US Tax Court)) No. 766-06. June 5, 2008. Background: Taxpayers petitioned for redetermination of federal...
Gagliardi v. Commissioner of Internal Revenue (2008)
FRANCIS M. GAGLIARDI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2008-10, 2008 WL 199722 (U.S.Tax Ct.), 95 T.C.M. (CCH) 1044, T.C.M. (RIA) 2008-010, 2008 RIA TC Memo 2008-010 (Cite as: T.C. Memo. 2008-10, 2008 WL 199722 (U.S.Tax Ct.)) No. 23912-05. January 24, 2008. Eric D. Swenson and Allison D. Cato, for petitioner. Michael S. Hensley, for...
Tschetschot v. Commissioner of Internal Revenue (2007)
GEORGE E. AND GLORIA TSCHETSCHOT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2007-38, 2007 WL 518989 (U.S.Tax Ct.), 93 T.C.M. (CCH) 914, T.C.M. (RIA) 2007-038, 2007 RIA TC Memo 2007-038 (Cite as: T.C. Memo. 2007-38, 2007 WL 518989 (U.S.Tax Ct.)) No. 9498-03. February 20, 2007. Background: Husband-and-wife taxpayers petitioned for...
Castagnetta v. Commissioner of Internal Revenue (2006)
JAMES CASTAGNETTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court. T.C. Summ.Op. 2006-24, 2006 WL 325833 (U.S.Tax Ct.) (Cite as: T.C. Summ. Op. 2006-24, 2006 WL 325833 (U.S.Tax Ct.)) No. 22132-03S. February 13, 2006. James Castagnetta, pro se. Frank J. Jackson, for respondent. PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS...
Lutz v. Commissioner of Internal Revenue (2002)
RONALD J. LUTZ, JR. AND PAULA M. LUTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court. T.C. Memo. 2002-89, 2002 WL 506881 (U.S.Tax Ct.), 83 T.C.M. (CCH) 1446, T.C.M. (RIA) 2002-089, 2002 RIA TC Memo 2002-089 (Cite as: T.C. Memo. 2002-89, 2002 WL 506881 (U.S.Tax Ct.)) No. 10211099. April 4, 2002. Taxpayers petitioned for redetermination of their liability for...
Mayer v. Commissioner of Internal Revenue (2000)
SOLOMON MAYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court. T.C. Memo. 2000-295, 2000 WL 1349156 (U.S.Tax Ct.), 80 T.C.M. (CCH) 393, T.C.M. (RIA) 2000-295, 2000 RIA TC Memo 2000-295 (Cite as: T.C. Memo. 2000-295, 2000 WL 1349156 (U.S.Tax Ct.)) No. 23357-96. September 20, 2000. Background: Taxpayer petitioned for redetermination of deficiencies arising from...
United States v. Scholl (1999)
UNITED STATES OF AMERICA, Plaintiff-Appellee, v. WILLIAM L. SCHOLL, Defendant-Appellant. United States of America, Plaintiff-Appellant, v. William L. Scholl, Defendant-Appellee. United States Court of Appeals, Ninth Circuit. 166 F.3d 964, 83 A.F.T.R.2d 99-902, 99-1 USTC ¶ 50,230, 51 Fed. R. Evid. Serv. 308, 99 Cal. Daily Op. Serv. 7373, 1999 Daily Journal D.A.R. 921 (Cite as: 166 F.3d 964) Nos...
Zielonka v. Commissioner of Internal Revenue (1997)
JOHN DAVID ZIELONKA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 1997-81, 1997 WL 65941 (U.S.Tax Ct.), 73 T.C.M. (CCH) 2026, T.C.M. (RIA) 97,081, 1997 RIA TC Memo 97,081 (Cite as: T.C. Memo. 1997-81, 1997 WL 65941 (U.S.Tax Ct.)) No. 20037-95. February 18, 1997. John David Zielonka, pro se. Ladd C. Brown, Jr., Atlanta, Georgia, for respondent...
Libutti v. Commissioner of Internal Revenue (1996)
ROBERT LIBUTTI, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 1996-108, 1996 WL 98762 (U.S.Tax Ct.), 71 T.C.M. (CCH) 2343, T.C.M. (RIA) 96,108, 1996 RIA TC Memo 96,108 (Cite as: T.C. Memo. 1996-108, 1996 WL 98762 (U.S.Tax Ct.)) No. 1042-93. March 7, 1996. Bernard Wishnia, Hackensack, for petitioner. Daniel K. O’Brien, for respondent...