GEORGE D. AND LILLIAN M. SHOLLENBERGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2009-306, 2009 WL 5103973 (US Tax Court), 98 T.C.M. (CCH) 667, T.C.M. (RIA) 2009-306, 2009 RIA TC Memo 2009-306 (Cite as: T.C. Memo. 2009-306, 2009 WL 5103973 (US Tax Court)) No. 5504-08. December 28, 2009. Background: Taxpayers petitioned for redetermination of...
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...
Castagnetta v. Commissioner of Internal Revenue (2006)
JAMES CASTAGNETTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court. T.C. Summ.Op. 2006-24, 2006 WL 325833 (U.S.Tax Ct.) (Cite as: T.C. Summ. Op. 2006-24, 2006 WL 325833 (U.S.Tax Ct.)) No. 22132-03S. February 13, 2006. James Castagnetta, pro se. Frank J. Jackson, for respondent. PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS...
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...
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...
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...
Klein v. Commissioner of Internal Revenue (1983)
JAMES FLETCHER KLEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court T.C. Memo. 1983-765, 1983 WL 14743 (U.S.Tax Ct.), 47 T.C.M. (CCH) 725, T.C.M. (P-H) ¶ 83,765, 1983 PH TC Memo 83,765 (Cite as: T.C. Memo. 1983-765) Docket No. 2411-82. Filed December 20, 1983. Held, amount of gambling losses determined. James Fletcher Klein, pro se. Sara W. Dalton, for the...
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...