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...
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...
Norgaard v. Commissioner of Internal Revenue (1991)
PREBEN NORGAARD; SANDRA C. NORGAARD, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. United States Court of Appeals, Ninth Circuit. 939 F.2d 874, 68 A.F.T.R.2d 91-5302, 91-2 USTC ¶ 50,378 No. 90-70097. Argued and Submitted May 9, 1991. Decided July 30, 1991. Judy E. Hamilton, Hamilton & Ranson, San Diego, Cal., for petitioners-appellants. Kimberly S...
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...
Wade v. Commissioner of Internal Revenue (1988)
NATHAN L. WADE AND BONNIE W. WADE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court T.C. Memo. 1988-118, 1988 WL 21854 (U.S.Tax Ct.), 55 T.C.M. (CCH) 413, T.C.M. (P-H) ¶ 88,118, 1988 PH TC Memo 88,118 (Cite as: T.C. Memo. 1988-118) Docket No. 25441-87 Filed March 17, 1988. Nathan L. Wade and Bonnie W. Wade, pro se. Thomas N. Thompson, for the respondent...
Commissioner of Internal Revenue v. Groetzinger (1987)
COMMISSIONER OF INTERNAL REVENUE, Petitionerv. ROBERT P. GROETZINGER. Supreme Court of the United States 480 U.S. 23, 107 S.Ct. 980, 94 L.Ed.2d 25, 59 A.F.T.R.2d 87-532, 55 USLW 4175, 87-1 USTC ¶ 9191, 1987-1 C.B. 77 (Cite as: 480 U.S. 23, 107 S.Ct. 980) No. 85-1226. Argued December 8, 1986. Decided February 24, 1987. Taxpayer brought an action seeking redetermination of deficiency asserted...
Hochman v. Commissioner of Internal Revenue (1986)
DAVID HOCHMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court T.C. Memo. 1986-24, 1986 WL 21421 (U.S.Tax Ct.), 51 T.C.M. (CCH) 311, T.C.M. (P-H) ¶ 86,024, 1986 PH TC Memo 86,024 (Cite as: T.C. Memo. 1986-24) Docket No. 25862-83. Filed January 22, 1986. P was a casual, i.e., nonprofessional gambler, whose gambling losses exceeded his winnings in 1980. He was...
Barrish v. Commissioner of Internal Revenue (1984)
ARNOLD BARRISH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court T.C. Memo. 1984-602, 1984 WL 15245 (U.S. Tax Ct.), 49 T.C.M. (CCH) 115, T.C.M. (P-H) ¶ 84,602, 1984 PH TC Memo 84,602 (Cite as: T.C. Memo. 1984-602) Docket Nos. 11020-81 8746-82. Filed November 20, 1984 Mark Howard, for the respondent. Michael Abromovitz, for the petitioner. MEMORANDUM FINDINGS OF...