JIN LONG PAN AND BAO QIONG CHEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court T.C. Memo. 2011-40, 2011 WL 597992 (US Tax Court), 101 T.C.M. (CCH) 1177, T.C.M. (RIA) 2011-040, 2011 RIA TC Memo 2011-040 (Cite as: T.C. Memo. 2011-40, 2011 WL 597992 (US Tax Court)) No. 23497-07. February 14, 2011. Robert Nizewitz (specially recognized) and Stephen K. Seung, for...
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...