WILLIAM JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2011-77, 2011 WL 1235228 (US Tax Court), 101 T.C.M. (CCH) 1351, T.C.M. (RIA) 2011-077, 2011 RIA TC Memo 2011-077 Docket No. 5776-09. April 4, 2011. Donald J. Mock, for petitioner. Angela B. Friedman, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Respondent...
Shollenberger v. Commissioner of Internal Revenue (2009)
GEORGE D. AND LILLIAN M. SHOLLENBERGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2009-306, 2009 WL 5103973 (US Tax Court), 98 T.C.M. (CCH) 667, T.C.M. (RIA) 2009-306, 2009 RIA TC Memo 2009-306 (Cite as: T.C. Memo. 2009-306, 2009 WL 5103973 (US Tax Court)) No. 5504-08. December 28, 2009. Background: Taxpayers petitioned for redetermination of...
LaPlante v. Commissioner of Internal Revenue (2009)
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...
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...
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...
Bauman v. Commissioner of Internal Revenue (1993)
GARY B. BAUMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court T.C. Memo. 1993-112, 1993 WL 87827 (U.S.Tax Ct.), 65 T.C.M. (CCH) 2165, T.C.M. (RIA) 93,112, 1993 RIA TC Memo 93,112 (Cite as: T.C. Memo. 1993-112, 1993 WL 87827 (U.S.Tax Ct.)) No. 8684-92. March 29, 1993. Gary B. Bauman, pro se. Paul K. Voelker, Las Vegas, Nevada, for respondent. MEMORANDUM...
Doffin v. Commissioner of Internal Revenue (1991)
RANDY G. DOFFIN, Petitionerv.COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court T.C. Memo. 1991-114, 1991 WL 34610 (U.S.Tax Ct.), 61 T.C.M. (CCH) 2157, T.C.M. (P-H) ¶ 91,114, 1991 PH TC Memo 91,114 (Cite as: T.C. Memo. 1991-114) Docket No. 25750-89. Filed March 18, 1991. Garry A. Pearson, for the petitioner. Gail K. Gibson, for the respondent. MEMORANDUM FINDINGS OF FACT...
Klein v. Commissioner of Internal Revenue (1983)
JAMES FLETCHER KLEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court T.C. Memo. 1983-765, 1983 WL 14743 (U.S.Tax Ct.), 47 T.C.M. (CCH) 725, T.C.M. (P-H) ¶ 83,765, 1983 PH TC Memo 83,765 (Cite as: T.C. Memo. 1983-765) Docket No. 2411-82. Filed December 20, 1983. Held, amount of gambling losses determined. James Fletcher Klein, pro se. Sara W. Dalton, for the...
Delgozzo v. Commissioner of Internal Revenue (1983)
FRANK M. DELGOZZO AND SANDRA DELGOZZO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court T.C. Memo. 1983-613, 1983 WL 14595 (US Tax Court), 46 T.C.M. (CCH) 1590, T.C.M. (P-H) ¶ 83,613, 1983 PH TC Memo 83,613 (Cite as: T.C. Memo. 1983-613) Docket No. 2887-82. Filed September 28, 1983. Frank M. DelGozzo and Sandra DelGozzo, pro se. Lynn S. Casimir, for the...
Umstead v. Commissioner of Internal Revenue (1982)
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