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...
Pan v. Commissioner of Internal Revenue (2011)
JIN LONG PAN AND BAO QIONG CHEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court T.C. Memo. 2011-40, 2011 WL 597992 (US Tax Court), 101 T.C.M. (CCH) 1177, T.C.M. (RIA) 2011-040, 2011 RIA TC Memo 2011-040 (Cite as: T.C. Memo. 2011-40, 2011 WL 597992 (US Tax Court)) No. 23497-07. February 14, 2011. Robert Nizewitz (specially recognized) and Stephen K. Seung, for...
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...
Merkin v. Commissioner of Internal Revenue (2008)
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...
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...
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...
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...
Libutti v. Commissioner of Internal Revenue (1996)
ROBERT LIBUTTI, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 1996-108, 1996 WL 98762 (U.S.Tax Ct.), 71 T.C.M. (CCH) 2343, T.C.M. (RIA) 96,108, 1996 RIA TC Memo 96,108 (Cite as: T.C. Memo. 1996-108, 1996 WL 98762 (U.S.Tax Ct.)) No. 1042-93. March 7, 1996. Bernard Wishnia, Hackensack, for petitioner. Daniel K. O’Brien, for respondent...
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...