ANN M. LAPLANTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2009-226, 2009 WL 3152789 (US Tax Court), 98 T.C.M. (CCH) 305, T.C.M. (RIA) 2009-226, 2009 RIA TC Memo 2009-226 (Cite as: T.C. Memo. 2009-226, 2009 WL 3152789 (US Tax Court)) No. 17591-07. October 1, 2009. Joseph Fitzgibbons, for petitioner. Paul Colleran, for respondent. MEMORANDUM...
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...
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...