WILLIAM JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2011-77, 2011 WL 1235228 (US Tax Court), 101 T.C.M. (CCH) 1351, T.C.M. (RIA) 2011-077, 2011 RIA TC Memo 2011-077 Docket No. 5776-09. April 4, 2011. Donald J. Mock, for petitioner. Angela B. Friedman, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Respondent...
Shollenberger v. Commissioner of Internal Revenue (2009)
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...
LaPlante v. Commissioner of Internal Revenue (2009)
ANN M. LAPLANTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2009-226, 2009 WL 3152789 (US Tax Court), 98 T.C.M. (CCH) 305, T.C.M. (RIA) 2009-226, 2009 RIA TC Memo 2009-226 (Cite as: T.C. Memo. 2009-226, 2009 WL 3152789 (US Tax Court)) No. 17591-07. October 1, 2009. Joseph Fitzgibbons, for petitioner. Paul Colleran, for respondent. MEMORANDUM...
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...
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...
Mayer v. Commissioner of Internal Revenue (2000)
SOLOMON MAYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court. T.C. Memo. 2000-295, 2000 WL 1349156 (U.S.Tax Ct.), 80 T.C.M. (CCH) 393, T.C.M. (RIA) 2000-295, 2000 RIA TC Memo 2000-295 (Cite as: T.C. Memo. 2000-295, 2000 WL 1349156 (U.S.Tax Ct.)) No. 23357-96. September 20, 2000. Background: Taxpayer petitioned for redetermination of deficiencies arising from...
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...