United States Tax Court Court Cases

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  1. Douglas W. Lundy & Renitta H. Lundy v. Commissioner (2014)

    T.C. Memo. 2014-209 UNITED STATES TAX COURT DOUGLAS W. LUNDY AND RENITTA H. LUNDY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 29616-13L. Filed October 8, 2014. Ps filed a return for 2011, included in income P-H’s wages and P-W’s net profit from self-employment, and reported both regular income tax and self-employment tax. Ps did not pay any part of the tax either before, with, or after the filing of [...]

    Court: United States Tax Court
  2. Janetta Lee Perry v. Commissioner (2014)

    T.C. Memo. 2014-231 UNITED STATES TAX COURT JANETTA LEE PERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13155-14. Filed November 10, 2014. P filed a petition for redetermination with this Court on June 6, 2014. Some 3½ hours later that same day P filed a petition for bankruptcy with the U.S. Bankruptcy Court for the Northern District of California. Thereafter R moved to dismiss the case [...]

    Court: United States Tax Court
  3. Sharon Nelson v. Commissioner (2013)

    T.C. Memo. 2013-259 UNITED STATES TAX COURT SHARON NELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24182-09. Filed November 13, 2013. Joyce Anne Rebhun, for petitioner. Nathan C. Johnston and Linette B. Angelastro, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined deficiencies of $355,403 [...]

    Court: United States Tax Court
  4. Estate of Franklin Z. Adell v. Commissioner (2014)

    T.C. Memo. 2014-89 UNITED STATES TAX COURT ESTATE OF FRANKLIN Z. ADELL, DECEASED, KEVIN R. ADELL, TEMPORARY CO-PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24412-12L. Filed May 15, 2014. Denis John Conlon, Steven Spencer Brown, and Royal B. Martin, Jr., for petitioner. Angela B. Reynolds, for respondent. MEMORANDUM [...]

    Court: United States Tax Court
  5. Francis J. & Lisa A. Maguire v. Commissioner (2013)

    PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE. T.C. Summary Opinion 2013-53 UNITED STATES TAX COURT FRANCIS J. MAGUIRE AND LISA A. MAGUIRE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18214-12S. Filed July 3, 2013. Francis J. Maguire and Lisa A. Maguire, pro sese. [...]

    Court: United States Tax Court
  6. Kenneth J. Taggart v. Commissioner (2013)

    T.C. Memo. 2013-113 UNITED STATES TAX COURT KENNETH J. TAGGART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24465-10L. Filed April 18, 2013. Kenneth J. Taggart, pro se. Kathleen K. Raup, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: Pursuant to sections 6320(c) and 6330(d) petitioner seeks review of respondent’s [...]

    Court: United States Tax Court
  7. Marcus Octavious Crawford v. Commissioner (2014)

    T.C. Memo. 2014-156 UNITED STATES TAX COURT MARCUS OCTAVIOUS CRAWFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16724-12. Filed August 4, 2014. Marcus Octavious Crawford, representing himself. Olivia H. Rembach, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MORRISON, Judge: The respondent (the IRS) issued a notice of deficiency to [...]

    Court: United States Tax Court
  8. Paul Edward Vokovan v. Commissioner (2013)

    T.C. Memo. 2013-37 UNITED STATES TAX COURT PAUL EDWARD VOKOVAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7806-11. Filed February 5, 2013. Paul Edward Vokovan, pro se. David L. Zoss, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN, Judge: Respondent determined a $1,525 deficiency in petitioner’s Federal income tax [...]

    Court: United States Tax Court
  9. Babak Roshdieh, M.D. Corp. v. Commissioner (2014)

    PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE. T.C. Summary Opinion 2014-113 UNITED STATES TAX COURT BABAK ROSHDIEH, M.D. CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9907-13S L. Filed December 29, 2014. Mike Austin (corporate officer), for petitioner. [...]

    Court: United States Tax Court
  10. Howard E. May & Estate of Judith A. May v. Commissioner (2014)

    T.C. Memo. 2014-194 UNITED STATES TAX COURT HOWARD E. MAY AND ESTATE OF JUDITH A. MAY, DECEASED, MARCIA M. MAY, PERSONAL REPRESENTATIVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14545-12L. Filed September 23, 2014. Donald W. MacPherson and Bradley S. MacPherson, for petitioners. Brandon A Keim, for respondent. MEMORANDUM OPINION LAUBER, [...]

    Court: United States Tax Court
  11. Barnes Group v. Commissioner (2013)

    T.C. Memo. 2013-109 UNITED STATES TAX COURT BARNES GROUP, INC. AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27211-09. Filed April 16, 2013. Robin Lee Greenhouse, James Riedy, and Nathaniel J. Dorfman, for petitioners. Stephen C. Best and William T. Derick, for respondent. -2- [*2] [...]

    Court: United States Tax Court
  12. Scott M. Langert v. Commissioner (2014)

    T.C. Memo. 2014-210 UNITED STATES TAX COURT SCOTT M. LANGERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19009-12. Filed October 8, 2014. Scott M. Langert, pro se. William J. Gregg and John D. Ellis, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined the following deficiencies in, and [...]

    Court: United States Tax Court
  13. Thomas Wesley Alexander & Sylvia Alexander v. Commissioner (2014)

    PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE. T.C. Summary Opinion 2014-18 UNITED STATES TAX COURT THOMAS WESLEY ALEXANDER AND SYLVIA ALEXANDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1764-12S. Filed February 26, 2014. Walter B. Smith, for petitioners. Jeremy D. [...]

    Court: United States Tax Court
  14. Bernard L. & Claire Berks v. Commissioner (2014)

    PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE. T.C. Summary Opinion 2014-2 UNITED STATES TAX COURT BERNARD L. BERKS AND CLAIRE BERKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26883-11S. Filed January 6, 2014. Charles A. Koenig, for petitioners. [...]

    Court: United States Tax Court
  15. John H. Chisolm & Dionne Chisolm v. Commissioner (2014)

    PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE. T.C. Summary Opinion 2014-45 UNITED STATES TAX COURT JOHN H. CHISOLM AND DIONNE CHISOLM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27607-12S. Filed May 7, 2014. John H. Chisolm and Dionne Chisolm, pro sese. [...]

    Court: United States Tax Court
  16. Fields Curtis v. Commissioner (2014)

    T.C. Memo. 2014-19 UNITED STATES TAX COURT FIELDS CURTIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7432-12. Filed January 28, 2014. Fields Curtis, pro se. Timothy R. Berry, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: Respondent determined a deficiency in petitioner’s Federal income tax of $80,319, an [...]

    Court: United States Tax Court
  17. Michael Jack Stephens v. Commissioner (2013)

    T.C. Memo. 2013-47 UNITED STATES TAX COURT MICHAEL JACK STEPHENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1168-11. Filed February 11, 2013. Michael Jack Stephens, pro se. James H. Brunson III, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: After concessions, the issues for decision relating to 2005, 2006, 2007, [...]

    Court: United States Tax Court
  18. William R. Dodds v. Commissioner (2013)

    T.C. Memo. 2013-76 UNITED STATES TAX COURT WILLIAM R. DODDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23609-11. Filed March 13, 2013. Thomas Joe Doyle and Randi J. Winter, for petitioner. Blaine Charles Holiday, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN, Judge: Respondent determined the following [...]

    Court: United States Tax Court
  19. Alexander F. Goralski & Kathleen R. Perillo v. Commissioner (2014)

    T.C. Memo. 2014-87 UNITED STATES TAX COURT ALEXANDER F. GORALSKI AND KATHLEEN R. PERILLO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15415-12. Filed May 15, 2014. Frank Agostino, Francis Cannataro (specially recognized), John Genova, and Rafael Lamberti (specially recognized), for petitioners. Eugene A. Kornel, for respondent. MEMORANDUM FINDINGS OF FACT AND [...]

    Court: United States Tax Court
  20. Julia R. Swords Trust v. Commissioner (2014)

    142 T.C. No. 19 UNITED STATES TAX COURT JULIA R. SWORDS TRUST, TRANSFEREE, MARGARET R. MACKELL, DOROTHY R. BROTHERTON, AND JULIA R. SWORDS, CO-TRUSTEES, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 10882-10, 10883-10, Filed May 29, 2014. 10884-10, 10885-10. R issued notices of transferee liability to Ps to collect D’s unpaid Federal [...]

    Court: United States Tax Court

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