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...
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...
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...
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...
Estate of Dan Cull v. Commissioner of Internal Revenue (1984)
ESTATE OF DAN B. CULL, Deceased, William J. Cull, Administrator, and Connie E. Cull, Surviving Spouse, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. United States Court of Appeals, Sixth Circuit. 746 F.2d 1148, 54 A.F.T.R.2d 84-6169, 84-2 USTC ¶ 9878 (Cite as: 746 F.2d 1148) No. 83-1601. Argued August 7, 1984. Decided October 23, 1984. Commissioner of...
Noto v. United States (1984)
LOUIS NOTO AND ANN NOTO, Plaintiffs, v. UNITED STATES, Defendant. United States District Court, D. New Jersey. 598 F.Supp. 440, 54 A.F.T.R.2d 84-6359, 84-2 USTC ¶ 9856 (Cite as: 598 F.Supp. 440) Civ. A. 83-3952. September 21, 1984. Suit was filed by taxpayer when the Internal Revenue Service denied income tax refund claim. The District Court, Lacey, J., held that for taxpayer, a gambler, to...
Offutt v. Commissioner of Internal Revenue (1951)
ROY T. OFFUTT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Tax Court of the United States. 16 T.C. 1214 (Cite as: 16 T.C. 1214) Docket No. 21436. Promulgated May 31, 1951. George Bouchard, Esquire, for the petitioner. A. J. Hurley, Esquire, for the respondent. Wagering losses in excess of wagering gains held not available to offset other income nor to create net operating loss...