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...
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...
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...
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...
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...
Faulkner v. Commissioner of Internal Revenue (1980)
LEON FAULKNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court T.C. Memo. 1980-90, 1980 WL 4414 (U.S.Tax Ct.), 40 T.C.M. (CCH) 1, T.C.M. (P-H) P 80,090, 1980 PH TC Memo 80,090 (Cite as: T.C. Memo. 1980-90) Docket No. 13548-78. Filed March 25, 1980. Leon Faulkner, pro se. Louis Carluzzo, for the respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WILBUR, Judge:...
Schooler v. Commissioner of Internal Revenue (1977)
FRED SCHOOLER AND CAROLYN J. SCHOOLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent</43> United States Tax Court 68 T.C. 867 Docket No. 520-76. Filed September 7, 1977. Held, P, who kept no record of either winnings or losses from racetrack betting, failed to establish that his losses exceeded his unreported income from wagering, and therefore, he was not entitled to a...
Carmack v. Commissioner of Internal Revenue (1950)
CARMACK et ux.v.COMMISSIONER OF INTERNAL REVENUE. United States Court of Appeals Fifth Circuit. 183 F.2d 1, 50-2 USTC ¶ 9360, 39 A.F.T.R. 620 (Cite as: 183 F.2d 1) No. 13075. June 30, 1950. On Motion to Modify August 1, 1950. Petition by Joseph and Bula R. Carmack to review a decision of the Tax Court of the United States, District of Texas, redetermining a deficiency in a federal income tax...