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...
Tschetschot v. Commissioner of Internal Revenue (2007)
GEORGE E. AND GLORIA TSCHETSCHOT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2007-38, 2007 WL 518989 (U.S.Tax Ct.), 93 T.C.M. (CCH) 914, T.C.M. (RIA) 2007-038, 2007 RIA TC Memo 2007-038 (Cite as: T.C. Memo. 2007-38, 2007 WL 518989 (U.S.Tax Ct.)) No. 9498-03. February 20, 2007. Background: Husband-and-wife taxpayers petitioned for...
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...
Appeal of Frey (1925)
Appeal of MITCHELL M. FREY, Jr., ET AL., Executors William B. Scaife Estate. Board of Tax Appeals. 1 B.T.A. 338 (1925) Docket No. 391. Submitted December 9, 1924. Decided January 16, 1925. C. Hale Sipe, Esquire, for the taxpayer. Willis D. Nance, Esquire (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner. Before GRAUPNER, LANSDON, LITTLETON, and SMITH. This appeal involves a...