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...
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...