Small Business Taxes & Management

Tax Court Cases--2004


Small Business Taxes & ManagementTM--Copyright 2005, A/N Group, Inc.

 

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Below is a list of the 2004 cases of the U.S. Tax Court with direct links to the full text at the Tax Court web site. The text of the cases is in PDF format, so a Adobe Acrobat Reader is required. The case name may differ from the official Tax Court name. We've substituted et ux. and et vir for the spouse's full name and et al. for additional petitioners. The list below contains the case name, cite, the Code sections and key words for the issues in the case. We've kept the key word list short to make searches easy. Please note that the mention of an issue does not in any way imply the outcome. For example, if "fraud penalty " is mentioned, that only means the fraud penalty was an issue, not that it was imposed or rejected by the Court. Keep in mind that you can go to the U.S. Tax Court at www.ustaxcourt.gov and use their search engine (use the "Opinions Search" tab) to look for additional cases or words that we have not indexed. Their site contains full Tax Court cases (TC) and Tax Court Memorandum Opinions starting September 25, 1995 and Summary Opinions starting January 1, 2001.

Cumulative Cases - 2004

Tax Court Cases

Clara L. Prevo 123 T.C. No. 21 Sec. 6320; 6321; 6871; hearing on filing lien notice; tax liens; tax claim i bankruptcy; lack of jurisdiction; automatic stay provision.
Barbara Drake 123 T.C. No. 20 Sec. 6015; 6871; innocent spouse relief; tax claim in bankruptcy; lack of jurisdiction; automatic stay provision.
Natalie W. McGee 123 T.C. No. 19 Sec. 6015; innocent spouse relief; two-year limitation period; failure to include description of rights.
Charles Schwab Corp., et al. 123 T.C. No. 18 Sec. 461; year of deduction; California law change; acceleration of franchise tax accrual date.
Joseph F. Enos, et ux. 123 T.C. No. 17 Sec. 6330; 6331; 6332; hearing before levy; levy and distraint; levied property; account receivable; custody but not control; continuation of payments; liability not satisfied on notice of levy of account receivable.
Tony R. Carlos, et ux. 123 T.C. No. 16 Sec. 469; passive activity loss limitations; net rental income; passive vs. nonpassive; property leased to another S corporation.
Bradley M. Pixley, et ux. 123 T.C. No. 15 Sec. 6330; 7122; hearing before levy; offer in compromise; tithing; taxpayer as minister; ability to pay outstanding liabilities.
John R. Okerson, et ux. 123 T.C. No. 14 Sec. 71; alimony deduction; payments required after death of recipient.
William D. Reimels, et ux. 123 T.C. No. 13 Sec. 86; 104; Social Security benefit income inclusion; compensation for injury or sickness; damage awards/sick pay; Agent Orange; Social Security disability insurance.
James E. Anderson, et ux. 123 T.C. No. 12 Sec. 3121; social security definition; self-employment tax; fishing boat crew member captain; proceeds from sale of catch; operating expenses.
Ryan D. Funk 123 T.C. No. 11 Sec. 6651; 6673; 7491; failure to file or pay; damages for delay; burden of proof; IRS to produce evidence; frivolous argument.
Thomas Corson 123 T.C. No. 10 Sec. 7430; attorney's fees; taxpayer entitled to litigation costs; IRS delayed in assessing tax.
Transport Labor Contract/Leasing Inc., et al. 123 T.C. No. 9 Sec. 274; travel and entertainment; common-law employer; leased truck drivers; per diem; travel away from home; Sec. 274(n)(1) limitation.
Lawrence G. Williams 123 T.C. No. 8 Sec. 108; 172; 1398; 1377; 6662; discharge of indebtedness; net operating loss; title 11 individual bankruptcy; S corporation rules; accuracy-related penalty; S corporation net operating losses reported by bankruptcy estate; NOLs reduced by discharge of indebtedness income; cancellation of debt income.
Diana Van Arsdalen 123 T.C. No. 7 Sec. 6015; innocent spouse relief; nonelecting spouse intervening in proceeding.
Michael Zarky 123 T.C. No. 6 Sec. 6512; 6513; Tax Court petition limitations; timely filed return; refund request timely.
James M. Robinette 123 T.C. No. 5 Sec. 6330; hearing before levy; collection due process; offer in compromise; evidence not in administrative record; abuse of discretion.
Harbor Cove Marina Partners Partnership, et al. 123 T.C. No. 4 Sec. 708; 6221; 6226; continuation of partnership; partnership level tax treatment; partnership court review; termination of partnership; winding up of affairs.
Jack A. Fleischli, a.k.a. Jack Forbes 123 T.C. No. 3 Sec. 62; adjusted gross income; definition of gross income; deduction of business expenses from gross income.
Estate of Algerine Allen Smith, et al. 123 T.C. No. 2 Sec. 6402; 6512; authority to make refund; Tax Court petition limitations; estate tax; overpayment; accrual of interest prior to date of payment; Tax Court rules of practice and procedure.
Keith Orum, et ux. 123 T.C. No. 1 Sec. 6330; hearing before levy; collection due process; Notice of Intent to Levy; Notice of Your Right to a Hearing; last known address; offer in compromise.
Ismat M. Abeid 122 T.C. No. 24 Sec. 871; 7520; nonresident alien; valuation table; income of nonresident alien; annual lottery winnings not excludable under a treaty as an annuity.
Marty J. Meehan 122 T.C. No. 23 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; jurisdiction of Tax Court; levy of severance pay.
Willima F. Urbano, et ux. 122 T.C. No. 22 Sec. 6330; 6404; 6601; hearing before levy; abatement of interest; interest on underpayment; collection due process; jurisdiction of Tax Court; calculation of net operating loss carrback; NOL.
Lauren Ostrow, et vir 122 T.C. No. 21 Sec. 55; 164; 216; alternative minimum tax; taxes; cooperative housing; deduction for taxes; AMT; proportionate share of real estate taxes paid by cooperative housing corporation for alternative minimum taxable income.
Oren L. Benton 122 T.C. No. 20 Sec. 172; 1398; net operating loss; NOL; termination of bankruptcy on confirmation of plan; chapter 11.
Dover Corporation, et al. 122 T.C. No. 19 Sec. 331; 332; 381; 954; gain or loss on liquidation; complete liquidation of subsidiary; carryovers; foreign base company income; subpart F; UK.
Charles A. Boyd and Darby A. Harvey f.k.a. Darby A. Boyd, et al. 122 T.C. No. 18 Sec. 162; 274; travel expenses; travel and entertainment; estimated expenses; deduction for percentage of per diem allowance; truck drivers; per mile allowance; accountable plan; Beech trucking.
IPO II, et al. 122 T.C. No. 17 Sec. 752; partnership liabilities; recourse liability; LLC.
Gregory Iannone 122 T.C. No. 16Sec. 6320; 6330; 6871; hearing on filing lien; hearing before levy; discharge in bankruptcy; collection; collection due process.
Robert E. Poindexter 122 T.C. No. 15 Sec. 6320; 6330; hearing on filing lien; hearing before levy; collection due process; challenge to amount of tax due in Sec. 6330 hearing; showing of error.
Victor Grigoraci, et ux. 122 T.C. No. 14 Sec. 7430; attorney's fees; administrative costs; support for costs.
Cinema '84, et al. 122 T.C. No. 13 Sec. 6224; 6231; 7442; partnership items; partnership proceeding participants; Tax Court jurisdiction; TEFRA.
Don Weber II 122 T.C. No. 12 Sec. 6320; 6330; 6682; 7503; hearing on filing lien; hearing before levy; false withholding information; last known address; courtesy copy of notice; timely filed petition; Tax Court jurisdiction.
Capital Blue Cross, et al. 122 T.C. No. 11 Sec. 165; losses; step-up in basis; contract-by-contract valuation.
The Charles Schwab Corp., et al. 122 T.C. No. 10 Sec. 164; 167; 338; 461; taxes; depreciation; stock purchase; asset purchase; year of deduction; California franchise tax; amortization of customer accounts; value and useful life of brokerage accounts.
Joyce E. Beery 122 T.C. No. 9 Sec. 6015; 6320; 6330; innocent spouse relief; intent to levy or lien; valid lien.
Delbert L. Baker, et ux. 122 T.C. No. 8 Sec. 213; 7491; medical expenses; burden of proof; actuarial method monthly fee for life care residence; percentage method.
Joseph Dutton 122 T.C. No. 7 Sec. 6015; 7122; innocent spouse relief; offer in compromise; mutual mistake; misrepresentation.
Thomas E. Johnston, et al. 122 T.C. No. 6 Sec. 7122; 7430; offer in compromise; attorney's fees; qualified offer accepted by IRS was contract; NOLs.
Estate of John W. Clause, et al. 122 T.C. No. 5 Sec. 1042; ESOP; sale gain nonrecognition; employee stock ownership plan.
Sunoco Inc., et al. 122 T.C. No. 4 Sec. 6402; 6512; 6601; 6611; authority to make refund; Tax Court petition time limitation; interest on underpayment; interest on overpayment.
Florida Country Clubs Inc., et al. 122 T.C. No. 3 Sec. 7430; attorney's fees; prevailing party; no deficiency notice.
Gwendolyn A. Ewing 122 T.C. No. 2 Sec. 6015; innocent spouse relief; equitable relief.
Nield Montgomery, et ux. 122 T.C. No. 1 Sec. 6320; 6330; hearing before levy; hearing on filing lien notice; collection due process; failure to receive deficiency notice.
 

Memorandum Decisions

Lionel D. Kolker T.C. Memo. 2004-288 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous arguments.
Michael J. Barkley T.C. Memo. 2004-287 Sec. 72; 402; 6651; annuities; trust beneficiary's tax; failure to file or pay; retirement distribution; 10 percent penalty tax; early distribution.
Estate of Howard Gilman et al. T.C. Memo. 2004-286 Sec. 2053; administrative expenses; interest on loan to pay estate expenses; deductible portion.
Howard Dysle T.C. Memo. 2004-285 Sec. 6330; 6651; hearing before levy; failure to file or pay; collection due process; unsupported testimony; proof of filing.
Mumtaz A. Ali T.C. Memo. 2004-284 Sec. 71; 215; alimony; alimony; deduction of alimony; qualifying divorce or separation decree; retroactive approval by state court.
Stephen J. Caputi T.C. Memo. 2004-283 Sec. 2; 24; 151; 152; definitions; child tax credit; personal exemptions; dependent definition; custody for more than half the year; dependency exemption; head of household.
Timothy R. Becherer et ux. T.C. Memo. 2004-282 Sec. 6015; innocent spouse; knowledge of income.
Orneal Kooyers et ux., et al. T.C. Memo. 2004-281 Sec. 1; 162; 1401; 6662; Sec. individual tax; business expenses; self-employment tax; accuracy-related penalty; trusts disregarded; Ponzi scheme return of capital not interest income; capital gain from trust taxable to taxpayer; deduction of trust expenses; fraud penalty.
Delaware Corp. et al. T.C. Memo. 2004-280 Sec. 162; 167; 6662; business expenses; depreciation; accuracy-related penalty; real property sale; benefits and burdens of ownership; payment of expenses as constructive dividends.
Glenn A. Mortensen T.C. Memo. 2004-279 Sec. 6662; accuracy-related penalty; Hoyt cattle partnership; negligence; taxpayer's investigation.
Fredric Arlan Dubray T.C. Memo. 2004-278 Sec. 61; 4225; gross income; indian products exemption; not tax exempt; treaty; Cheyenne River Sioux.
Linda Mitchell T.C. Memo. 2004-277 Sec. 6404; abatement of interest; delay or error by IRS; ministerial act.
James G. Jaroff, et ux. T.C. Memo. 2004-276 Sec. 6651; 6662; failure to file or pay; accuracy-related penalty; Hoyt cattle partnership; estimated tax.
Ronald F. Van Scoten, et ux. T.C. Memo. 2004-275 Sec. 6662; accuracy-related penalty; Hoyt cattle partnership; outside professional advice.
Susan L. Abelein T.C. Memo. 2004-274 Sec. 6015; innocent spouse relief; Hoyt cattle-breeding partnership; investment jointly made; factors against equitable relief.
Albert M. Kun T.C. Memo. 2004-273 Sec. 6330; hearing before levy; collection due process; timely assessment.
Eric B. Benson, et al. T.C. Memo. 2004-272 Sec. 6651; 6653; 6662; 6663; failure to file or pay; fraud penalty; accuracy-related penalty; intercompany transactions; written agreement; constructive dividend; director's fees; 1099s; foregiveness of debt income; burden of proof; charitable contributions; excess rent between related parties; absence of rental agreement.
David C. Roark, et al. T.C. Memo. 2004-271 Sec. 170; 501; charitable deduction; definition of charity; contributions used to pay premiums on life insurance policy; charitable split-dollar life insurance agreement.
John Biazar, et ux. T.C. Memo. 2004-270 Sec. 61; 6651; 6662; 6664; gross income; failure to file or pay; accuracy-related penalty; penalty definition and special rules; deposits to business account were claimed loans; date examination began; information document request evidence of audit date; IDR.
Gary D. Hansen, et ux. T.C. Memo. 2004-269 Sec. 6662; accuracy-related penalty; Hoyt cattle partnership; negligent; no reasonable basis for claiming partnership losses.
Ingrid Capehart T.C. Memo. 2004-268 Sec. 6015; innocent spouse relief; Hoyt cattle partnership; knowledge of items related to deficiency; economic hardship.
Joe S. Griffith T.C. Memo. 2004-267 Sec. 6330; hearing before levy; collection due process; limitations period; challenge on moral and religious grounds.
Donald J. Barnes et al. T.C. Memo. 2004-266 Sec. 6015; 6621; 6653; 6621; innocent spouse relief; determination of interest rate; valuation overstatement; accuracy-related penalty; Hoyt sheep breeding partnership; tax motivated transaction.
Kenneth Hitchen, et ux. T.C. Memo. 2004-265 Sec. 46; 465; 6621; 6659; 6662; investment credit; at-risk limitations; determination of interest rate; valuation overstatement; accuracy-related penalty; Hoyt sheep breeding partnership; tax motivated transaction.
Robert Lee Jr. T.C. Memo. 2004-264 Sec. 6330; hearing before levy; collection due process; summary judgment.
Steven J. Namyst, et ux. T.C. Memo. 2004-263 Sec. 61; 62; 6501; 6662; gross income; adjusted gross income; limitation on assessment; accuracy-related penalty; reimbursements under an accountable plan versus taxable compensation; sale of tools.
Roger Leslie Wolman, et ux. T.C. Memo. 2004-262 Sec. 61; 1221; gross income; capital asset definition; assignment of installment payment of lottery winnings; ordinary income versus capital gain.
Mary A. George T.C. Memo. 2004-261 Sec. 6015; innocent spouse relief; reason to know taxes were owing; economic hardship.
Joseph R. Rollins T.C. Memo. 2004-260 Sec. 4975; 6651; prohibited plan transaction excise tax; failure to file or pay; prohibited transaction; disqualified person; loan to related party.
Barry E. Moore, et ux. T.C. Memo. 2004-259 Sec. 6211; definition of deficiency; attorney-client privilege; disclosure of privileged communication.
Isabel Molina and Issac Molina Jr. T.C. Memo. 2004-258 Sec. 72; 402; 6330; annuity; trust beneficiary;s tax; hearing before levy; collection due process; loan from qualified plan; termination of employment; distribution from retirement plan; early distribution; premature withdrawal.
Maurice E. John Jr., et ux. T.C. Memo. 2004-257 Sec. 166; bad debts; proof of worthlessness in year of deduction; identifiable event; job termination; insolvency; reasonable steps to collect.
Greg William Gouveia, et al. T.C. Memo. 2004-256 Sec. 6501; 6662; 7452; limitation on assessment; accuracy-related penalty; representation in Tax Court; trusts; lack of jurisdiction; trusts as shams; trusts disregarded.
Michael E. Vierow T.C. Memo. 2004-255 Sec. 6330; hearing before levy; collection due process; hearing location.
Robert L. McElroy Jr. T.C. Memo. 2004-254 Sec. 72; 6404; early distribution; abatement of interest; premature distribution; early distribution.
Thomas S. Lear T.C. Memo. 2004-253 Sec. 32; 151; 152; earned income credit; personal exemption; dependency exemption; dependent; support.
Brad Montagne, et ux. T.C. Memo. 2004-252 Sec. 183; 1401; 6651; 6662; not-for-profit activity; self-employment tax; failure to file or pay; accuracy-related penalty; hobby losses; horse training and breeding; profit objective; recordkeeping
David G. Turner T.C. Memo. 2004-251 Sec. 61; 151; 6651; 6662; gross income; personal exemptions; failure to file or pay; accuracy-related penalty; tax return with zeroes.
Rita G. Ndirika T.C. Memo. 2004-250 Sec. 104; damage award; sick pay; salary continuation; severence; personal physical injury; inclusion in gross income.
Duane A. Dworshak T.C. Memo. 2004-249 Sec. 162; 183; business expenses; not-for-profit activity; hobby losses; direct marketing activity; substantiation; recordkeeping.
Richard Rewerts T.C. Memo. 2004-248 Sec. 6330; hearing before levy; collection due process; notice of deficiency; petition for redetermination; tax protester arguments.
Ray E. Mason T.C. Memo. 2004-247 Sec. 6651; penalty for failure to file or pay; pattern of failure to file; frivolous position; concealing assets; failure to pay estimated taxes.
John R. Rinn, et ux. T.C. Memo. 2004-246 Sec. 6651; 6654; penalty for failure to file or pay; penalty for failure to pay estimated tax; frivolous position; Fifth Amendment.
DeLinda Vianne Rogers T.C. Memo. 2004-245 Sec. 32; earned income credit; prison inmate; definition of wages.
Roger L. Watkins T.C. Memo. 2004-244 Sec. 1221; capital asset; future lottery payment sale as ordinary income.
Thomas F. Noons T.C. Memo. 2004-243 Sec. 6015; innocent spouse relief; failure to raise claim in court.
St. Luc Valbrun T.C. Memo. 2004-242 Sec. 6663; fraud penalty; substantial underpayment; failure to keep adequate records; business conducted in cash; badges of fraud reviewed.
Ozie R.M. Quarterman T.C. Memo. 2004-241 Sec. 6212; 6501; 6651; 6654; noice of deficiency; limitations on assessment; failure to file or pay; failure to pay estimated tax.
Geoffrey K. Calderone Sr. T.C. Memo. 2004-240 Sec. 6330; hearing before levy; collection due process; receipt of deficiency notice; dispute of liability.
Fred Allnutt T.C. Memo. 2004-239 Sec. 6001; 6653; 6651; 6662; required recordkeeping; negligence penalty; failure to file or pay; accuracy-related penalty; gain on sale of equipment; basis in equipment sold; burden of proof; reliance on professional.
Hector Castillo, et ux. T.C. Memo. 2004-238 Sec. 6159; 6320; 6330; installment agreement for taxes; hearing on filing lien notice; hearing before levy; collection due process; satisfication of liability.
Theodore W. Banis Jr. T.C. Memo. 2004-237 Sec. 6330; hearing before levy; collection due process; tax paid by bankruptcy trustee.
Stewart Oatman, et ux. T.C. Memo. 2004-236 Sec. 166; 167; 168; 263; 6662; bad debts; depreciation; ACRS; capital expenditures; accuracy-related penalty; improper depreciation method.
Philip L. Eckert, et ux. T.C. Memo. 2004-235 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; proof of payment of tax liability.
Greg Olson T.C. Memo. 2004-234 Sec. 861; 6651; 6654; U.S. source income; failure to file or pay; failure to pay estimated tax; exclusion from income; self-employment tax; tax protester argument.
Lucinda A. Yazzie T.C. Memo. 2004-233 Sec. 6330; 6673; hearing before levy; delay damages; collection due process; dispute of underlying liability.
Scott P. Picchiottino T.C. Memo. 2004-232 Sec. 6330; hearing before levy; collection due process; inability to pay; financial documentation; limitations period.
Kathryn A. Picchiottino T.C. Memo. 2004-231 Sec. 6330; hearing before levy; collection due process; inability to pay; financial documentation; limitations period.
Wendlyn H. Albin T.C. Memo. 2004-230 Sec. 6015; innocent spouse relief; reason to know of spouse's understatements of income; tax shelter deductions; economic hardship.
Mitchell F. Skrizowski T.C. Memo. 2004-229 Sec. 6330; hearing before levy; collection due process; abuse of discretion by IRS; failure to consider offer-in-compromise; nominee liens against trusts for children.
Benedict J. Casey T.C. Memo. 2004-228 Sec. 6330; hearing before levy; collection due process; last known address; failure to appear at hearing.
Norma A. Cohen T.C. Memo. 2004-227 Sec. 72; 408; 6662; early distributions; IRA; accuracy-related penalty; premature distribution; divorce-related.
Leonard O. Parker Jr. T.C. Memo. 2004-226 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; failure to provide hearing at appeals office nearest residence.
Travis D. Hiland T.C. Memo. 2004-225 Sec. 6630; 6673; hearing before levy; delay damages; collection due process.
Larry R. Johnston T.C. Memo. 2004-224 Sec. 6330; 6673; hearing before levy; delay damages; collection due process; audio recording; stenographic recording; frivolous arguments.
Richard Hamzik T.C. Memo. 2004-223 Sec. 6330; 6673; hearing before levy; delay damages; collection due process; summary judgment.
Zacarias Lapid, ex ux. T.C. Memo. 2004-222 Sec. 469; passive activity loss limitation; material participation; trade or business of investments; rentals a passive activity.
Darlene R. Esposito T.C. Memo. 2004-221 Sec. 6402; refunds; proof tax paid.
Curtis Ettesvold, et ux. T.C. Memo. 2004-220 Sec. 7430; litigation costs: attorney's fees; exhaust administrative remedies.
Beiner Inc. T.C. Memo. 2004-219 Sec. 162; 6662; business expenses; accuracy-related penalty; unreasonable compensation; reasonable salary; factors considered; reasonable business care in setting salary.
Joseph A. DelVecchio, et ux. T.C. Memo. 2004-218 Sec. 6330; hearing before levy; collection due process; no error in assessment.
Margie E. Robertson T.C. Memo. 2004-217 Sec. 72; 166; premature distributions; bad debts; time of worthlessness; 10 percent penalty; disability exception.
George Lattera, et ux. T.C. Memo. 2004-216 Sec. 1221; capital asset; future lottery payments; ordinary income vs. capital gain.
Jane Freed T.C. Memo. 2004-215 Sec. 183; not-for-profit activity; hobby losses; thoroughbred horse breeding; horse racing; extensive losses.
Mark R. Halcott T.C. Memo. 2004-214 Sec. 6651; failure to file or pay; zero income, deductions, credits, and tax liability on return; tax protester arguments; valid return.
Tibor G. Horwath, et ux. T.C. Memo. 2004-213 Sec. 162; 6662; business expenses; travel expenses; accuracy-related penalty; depreciation; cost basis of asset.
Della H. Knorr, et vir T.C. Memo. 2004-212 Sec. 6015; innocent spouse relief; economic hardship.
Estate of Antoinette Hartsell T.C. Memo. 2004-211 Sec. 6161; 6651; extension of time; failure to file or pay; estate tax; executor ordinary business care in sale of assets.
Gary M. Dashiell, et ux. T.C. Memo. 2004-210 Sec. 6330; 6662; 6673; hearing before levy; accuracy-related penalty; damages for delay; collection due process.
Albert M. Kun T.C. Memo. 2004-209 Sec. 6330; hearing before levy; collection due process; taxes properly assessed; failure to provide Forms 4330 at hearing; rejection of offer in compromise.
Robert Newstat T.C. Memo. 2004-208 Sec. 6330; hearing before levy; collection due process; fair hearing provided.
Menard Inc. T.C. Memo. 2004-207 Sec. 162; 6662; business expenses; accuracy-related penalty; excessive compensation; excess salary as dividend; payments to S corporation wholly owned by related party; oral agreement.
Timothy J. Phelan, et ux. T.C. Memo. 2004-206 Sec. 1221; capital asset; holding real estate as investment not inventory; real estate development; real estate licenses; LLC.
Nancy A. Sjodin T.C. Memo. 2004-205 Sec. 6015; innocent spouse relief; economic hardship; reason to know taxes would not be paid.
Kevin Thompson T.C. Memo. 2004-204 Sec. 6330; 6651; 6654; 6673; 7521; hearing before levy; failure to file or pay; failure to pay estimated taxes; damages for delay; procedures involving taxpayer inteview; collection due process; permission to make recording.
George N. Gerakios, a.k.a. Jorge N. Gerakios T.C. Memo. 2004-203 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; action dismissed as moot.
Thomas G. Brenner T.C. Memo. 2004-202 Sec. 61; 162; 6651; 6654; 6673; gross income; business exenses; failure to file or pay; failure to pay estimated tax; damages for delay; deficiency notice valid; reconstruction of income; bank deposits method.
James C. Blanning Jr. T.C. Memo. 2004-201 Sec. 162; 274; 1401; business expenses; travel and entertainment expenses; self-employment tax; unreported income; substantiation; incomplete records.
John Weller Wood Jr., et ux. T.C. Memo. 2004-200 Sec. 162; 172; 1401; 6662; business expenses; net operating loss; self-employment tax; accuracy-related penalty; NOL; substantiation of NOLs; reimbursed expenses; real estate dealer.
Vanessa K. Bernardo T.C. Memo. 2004-199 Sec. 2; 152; 162; 183; 6662; head of household; dependent; business expenses; not-for-profit activity; accuracy-related penalty; hobby losses; uniforms; clothing suitable for street wear.
Brendt L. Smith T.C. Memo. 2004-198 Sec. 6663; 6673; fraud penalty; damages for delay; underreported income; reconstructon of income; source and application of funds method.
Linda Olson T.C. Memo. 2004-197 Sec. 72; 6662; early distributions; accuracy-related penalty; premature distribution; 10% penalty; qualified plan; IRA; inherited.
Amaro A. Taibo T.C. Memo. 2004-196 Sec. 911; 931; 6662; earned income exclusion; possessions income; accuracy-related penalty; Johnston Island income; reasonable basis.
Garwood Irrigation Company T.C. Memo. 2004-195 Sec. 1361; 1362; 1374 S corporation; S corporation election; built-in gains tax; valuation of appreciated assets; water rights.
James G. Gilligan T.C. Memo. 2004-194 Sec. 6330; 6673; hearing before levy; damages for delay; frivolous.
Robert Schwartz, et ux. T.C. Memo. 2004-193 Sec. 183; 7430; not-for-profit activity; attorney fees; hobby losses; court costs; yacht racing; litigation costs; prevailing party; substantially justified.
Robert Gatlos, et ux. T.C. Memo. 2004-192 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; tax levy; frivolous.
Michael E. Yoakum T.C. Memo. 2004-191 Sec. 165; 172; 6662; casualty loss; net operating loss; NOL; accuracy-related penalty; investor losses by brokerage firm negligence; breach of fiduciary duty.
Maureen Monsour T.C. Memo. 2004-190 Sec. 6015; innocent spouse relief; equitable relief; understatement of tax.
Kaing Chin, et ux. T.C. Memo. 2004-189 Sec. 61; 6662; gross income; accuracy-related penalty; unreported income; proof by IRS.
Robert D. Shirley, et ux. T.C. Memo. 2004-188 Sec. 179; expense option; motor home; rental fleet.
Brian Timothy Brunner T.C. Memo. 2004-187 Sec. 6012; 6651; 6654; 6673; persons required to make returns; failure to file or pay; failure to pay estimated tax; delay damages; frivolous.
WFO Corporation et al. T.C. Memo. 2004-186 Sec. 61; 6673; 7122; gross income; sanctions and costs; damages for delay; compromises; repudiate settlement.
Herbert C. Haynes Inc. T.C. Memo. 2004-185 Sec. 446; 471; method of accounting; inventories; accrual method required; logging company; growing timber; inventory required.
Margaret A. Durham T.C. Memo. 2004-184 Sec. 6015; innocent spouse relief; equitable relief; understatement of tax; deficiency.
Nancy M. O'Neill, et al. T.C. Memo. 2004-183 Sec. 6015; innocent spouse relief; joint liability paid from separate property.
Vincent M. Coomes T.C. Memo. 2004-182 Sec. 61; 1042; 6651; 6654; gross income; self-employment tax; failure to file or pay; failure to pay estimated tax; vow of poverty; collateral estoppel; unreported income.
Annette L. Morello T.C. Memo. 2004-181 Sec. 6015; innocent spouse relief; knew or had reason to know tax liability would not be paid.
George A. Evan, et ux. T.C. Memo. 2004-180 Sec. 162; 274; business expenses; travel expenses; travel and entertainment; unreimbursed business expenses; substantiation and documentation; adequate records.
Ragnhild A. Westby T.C. Memo. 2004-179 Sec. 61; 162; 274; 6651; 6653; 6662; gross income; business expenses; travel expenses; travel and entertainment; failure to file or pay; negligence penalty; accuracy-related penalty; unreported income; bank deposits method; net operating loss carryforwards; Schedule C deductions.
Joseph W. McBride T.C. Memo. 2004-178 Sec. 6330; hearing before levy; collection due process; consideration of taxpayer arguments.
Mediaworks Inc. T.C. Memo. 2004-177 Sec. 162; 274; 6662; business expenses; travel and entertainment; accuracy-related penalty; yacht expenses; ordinary and necessary business expenses; entertainment facility.
Philip Cullen T.C. Memo. 2004-176 Sec. 6015; innocent spouse relief.
Kenneth J. Barela T.C. Memo. 2004-175 Sec. 162; 274; 6001; 6651; 6662; business expenses; travel and entertainment; required records; failure to file or pay; accuracy-related penalty; substantiation and documentation; startup phase; not yet in business; expenditures capital in nature.
Estate of Josephine T. Thompson, et al. T.C. Memo. 2004-174 Sec. 2031; gross estate definition; valuaton; minority interest discount; lack of marketability discount; closely-held corporation; accuracy-related penalties.
Edman Hackworth, et ux. T.C. Memo. 2004-173 Sec. 162; 165; business expenses; losses; loss deduction for cash forfeited to state for violation of laws.
Tim W. Holliday T.C. Memo. 2004-172 Sec. 6330; hearing before levy; collection due process; denial of premission to record hearing; consideration of underlying tax liabilities denied.
Thomas G. Collier T.C. Memo. 2004-171 Sec. 6330; 7122; hearing before levy; offer in compromise; collection due process; offer not submitted.
Cynthia J. Hall, et al. T.C. Memo. 2004-170 Sec. 6015; 6402; innocent spouse relief; refund authority; request too late; amended Tax Court petition.
Robert C. McKee, et ux. T.C. Memo. 2004-169 Sec. 7430; attorney's fees; litigation expenses; prevailing party; prior case.
Peggy A. Farley T.C. Memo. 2004-168 Sec. 6330; hearing before levy; collection due process; dispute of underlying liabilities.
Christine A. Dormer T.C. Memo. 2004-167 Sec. 6330; 6404; hearing before levy; abatement of interest; Form 12257; Summary Notice of Determination, Waiver of Right to Judicial Review of a Collection Due Process Determination and Waiver of Suspension of Levy Action.
Estate of David Katz, et al. T.C. Memo. 2004-166 Sec. 2001; 2031; 2046; 2056; 2518; estate tax rate; gross estate; qualified disclaimer; marital deduction; overfunded trust; disclaimer of interest in trust; disclaimer in excess of estate tax exemption equivalent.
Mary J. Toney T.C. Memo. 2004-165 Sec. 2; 32; 151; 152; head of household; earned income credit; personal exemption; dependent; EITC; provide over half of support; married filing separate; married vs. unmarried.
Kathryn D. Mills T.C. Memo. 2004-164 Sec. 6630; 6651; 7122; hearing before levy; offer in compromise; failure to file or pay; collection due process; consideration of offer; lien; financial hardship.
Mark Fowler, et ux. T.C. Memo. 2004-163 Sec. 6330; 7122; hearing before levy; offer in compromise; collection due process; tax lien.
Karol Z. Widemon T.C. Memo. 2004-162 Sec. 165; 212; 408A; 6651; losses; expense for production of income; Roth IRAs; failure to file or pay; capital loss carryforward; rental expenses; burden of proof; distribution from Roth IRA.
Edward D. Hamilton, et ux. T.C. Memo. 2004-161 Sec. 61; 469; gross income; passive activity loss limitations; lottery winnings; $25,000 offset for rental losses.
Mark w. Senda, et ux. T.C. Memo. 2004-160 Sec. 2501; 2511; 2512; gift tax; valuation of gifts; transfer of stock to family limited partnerships; transfer of family limited partnership interest to children; indirect gifts of stock to children; valuation discount.
Charles E. Lykes T.C. Memo. 2004-159 Sec. 6330; 6651; 6654; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; abate late filing penalties; abate interest.
Thomas H. Koppel T.C. Memo. 2004-158 Sec. 61; 301; 316; 6662; gross income; property distributions; dividend defined; accuracy-related penalty; stock distribution not included in income; income equal to fair market value of stock.
Jason R. Henderson T.C. Memo. 2004-157 Sec. 6330; 6673; hearing before levy; delay damages; collection due process hearing.
Jerry L. Hill, et ux. T.C. Memo. 2004-156 Sec. 170; 6662; charitable deduction; accuracy-related penalty; substantiation and documentation; $250 or more; requisite written acknowledgment.
Gregory L. Shireman T.C. Memo. 2004-155 Sec. 6330; 6673; hearing before levy; delay damages; collection due process; Form 4549-CG; tax protester arguments.
Kamil F. Gowni, et ux. T.C. Memo. 2004-154 Sec. 317; 1367; 1368; 6651; 6662; dividend defined; basis; S corporation distribution; failure to file or pay; accuracy-related penalty; reconstruction of income; bank deposits method; adequate records; recordkeeping.
Robert B. Kemp Jr. T.C. Memo. 2004-153 Sec. 6663; 7206; fraud penalty; fraud and false statements; intent to evade taxes; burden of proof.
Wanda P. Chocallo T.C. Memo. 2004-152 Sec. 6330; 7433; hearing before levy; unauthorized collection action; collection due process; lack of jurisdiction over taxpayer's damage claim.
Basil N. Stephanatos T.C. Memo. 2004-151 Sec. 61; 6662; 6673; gross income; accuracy-related penalty; delay damages; recordkeeping; frivolous claim.
Estate of Jose Martinez, et al. T.C. Memo. 2004-150 Sec. 108; discharge of debt; cancellation of debt; COD; partner in partnership; personal guarantee; partnership debt; bankruptcy under chapter 11.
Chester L. Price T.C. Memo. 2004-149 Sec. 108; discharge of debt; cancellation of debt; COD; partner in partnership; personal guarantee; partnership debt; bankruptcy under chapter 11.
Ralph J. Mirarchi, et ux. T.C. Memo. 2004-148 Sec. 108; discharge of debt; cancellation of debt; COD; partner in partnership; personal guarantee; partnership debt; bankruptcy under chapter 11.
Jose Gracia, et ux. T.C. Memo. 2004-147 Sec. 108; discharge of debt; cancellation of debt; COD; partner in partnership; personal guarantee; partnership debt; bankruptcy under chapter 11.
Paul McGowan T.C. Memo. 2004-146 Sec. 6501; 6663; 7201; 7206; statute of limitations; fraud penalty; intent to evade tax; fraud and false statements; badge of fraud; burden of proof.
Manuel J. Diaz T.C. Memo. 2004-145 Sec. 32; 7703; earned income credit; EITC; determination of marital status; legal resident status; head of household.
Lillie M. Petty T.C. Memo. 2004-144 Sec. 32; 61; 165; earned income credit; EITC; gross income; losses; gambling winnings.
Keith Scherbart, et ux. T.C. Memo. 2004-143 Sec. 451; 481; year of inclusion; changes in accounting method; constructive receipt.
Roy J. Chase T.C. Memo. 2004-142 Sec. 6653; 6673; fraud penalty; delay damages; failure to file; protester; frivolous.
Daniel J. Sides T.C. Memo. 2004-141 Sec. 6662; 6673; 6702; accuracy-related penalty; delay damages; frivolous return; protestor argument.
Kenneth W. Graves, et ux. T.C. Memo. 2004-140 Sec. 166; 6651; 6662; bad debts; failure to file or pay; accuracy-related penalty; business bad debt deduction; loan to employer; 2-percent floor.
Robert B. Kemp Jr. T.C. Memo. 2004-139 Sec. 6404; abatement of interest; ministerial delay.
James Dirks T.C. Memo. 2004-138 Sec. 408; 6662; IRA; accuracy-related penalty; rollover; 60 days; withdrawal from IRA.
Lyndon D. Sinele T.C. Memo. 2004-137 Sec. 61; 6662; 6673; gross income; accuracy-related penalty; delay damages; frivolous return.
Christine Whiting T.C. Memo. 2004-136 Sec. 6330; hearing before levy; collection due process hearing; offer in compromise; bankruptcy; telephone conversations as required hearing.
William L. Kidd, et ux. T.C. Memo. 2004-135 Sec. 104; 6662; damage awards or sick pay; accuracy-related penalty; settlement payment as income; award for physical injury; reliance on professional.
Michael R. Joseph, et ux. T.C. Memo. 2004-134 Sec. 165; losses; captial loss carryover; sale of property to trust; change of intent to build residence; personal use vs. held for investment; loss denied for sale of personal use property.
Said M. Karara T.C. Memo. 2004-133 Sec. 6320; 6330; 6651; hearing before levy; failure to file or pay; collection due process; notice requirements; hearing prerequisites.
Frank ChenT.C. Memo. 2004-132 Sec. 165; 475; 1211; losses; mark-to-market accounting; limit on capital losses; trader or investor; number of trades; ordinary vs. capital loss.
The Connell Business Company, et al. T.C. Memo. 2004-131 Sec. 6501; limitation on assessment; 6-year period of limitations; premature assessment; omitted gross income in excess of 25 percent.
Ralf Zacky T.C. Memo. 2004-130 Sec. 4975; prohibited transactions; qualified plan; loan from plan; disqualified person; excise taxes.
Marion Goldin T.C. Memo. 2004-129 Sec. 6015; 6511; innocent spouse relief; refund limitation.
John Marretta T.C. Memo. 2004-128 Sec. 6663; fraud penalty; unreported income; guilty plea to attempt to evade; estopped.
Teri Geisen Rooks T.C. Memo. 2004-127 Sec. 6015; 6511; innocent spouse relief; limitations on refund; notice of determination; court jurisdiction.
Jack Carson Coleman T.C. Memo. 2004-126 Sec. 61; 691; gross income; income in respect of a decedent; noncompete agreement; state income tax refund; tax benefit rule.
Charles Durham T.C. Memo. 2004-125 Sec. 6404; abatement of interest; effective date of law is constitutional.
Michael Stein T.C. Memo. 2004-124 Sec. 6330; hearing before levy; collection due process; lien.
Estate of Michel Dunia, et al. T.C. Memo. 2004-123 Sec. 2001; 2033; estate tax; gross estate; valuation; comparable sale; fair market value.
Robert James Jaffe T.C. Memo. 2004-122 Sec. 6224; 6404; 6621; partnership proceeding; abatement of interest; determination of interest rate; shelter partnership; TEFRA notification; ministerial act; consistent settlement.
Thomas Frederick Dadian, et ux. T.C. Memo. 2004-121 Sec. 6404; 6621; abatement of interest; determination of interest rate; delay attributable to ministerial act; shelter partnership.
James L. Jensen T.C. Memo. 2004-120 Sec. 6330; 6673; hearing before levy; delay damages; collection due process; verification requirement.
Antoinett J. Dato-Nodurft T.C. Memo. 2004-119 Sec. 71; alimony; written separation agreement; legally separated
PDV America Inc., et al. T.C. Memo. 2004-118 Sec. 167; 168; depreciation; MACRS; petroleum tanks; 5-year recovery period; movable property; permanent structure.
Conrad Janis, et ux., et al. T.C. Memo. 2004-117 Sec. 1014; 6662; 6664; property acquired from decedent; accuracy-related penalty; penalty definition and rules; discounted value for estate and income tax; cost of goods sold in business.
Estate of George C. Blount, et al. T.C. Memo. 2004-116 Sec. 2031; 2703; gross estate; valuation; buy-sell agreement disregarded; agreement modified.
Robert C. McKee, et ux. T.C. Memo. 2004-115 Sec. 7430; attorney fees; prevailing party; court costs.
Victor Woods T.C. Memo. 2004-114 Sec. 162; 274; 280A; business expenses; travel expenses; substantiation and documentation; business use of home; home office; approximations; recordkeeping.
Paul S. Lindsey Jr., et ux. T.C. Memo. 2004-113 Sec. 61; 104; 6651; 6662; gross income; damage awards; sick pay; failure to file or pay; accuracy-related penalty; settlement; termination agreement.
Estate of Rose B. Posner, deceased, et al. T.C. Memo. 2004-112 Sec. 2041; 2056; 6611; power of appointment; marital deduction; interest on overpayments; Maryland state law; court lacks jurisdiction.
James J. Milner, et ux. T.C. Memo. 2004-111 Sec. 72; early distributions; premature distributions; 10-percent additional tax.
Riggs National Corporation, et al. T.C. Memo. 2004-110 Sec. 901; 903; 904; foreign tax cred; credit for in-lieu taxes; foreign tax credit limitation.
Basin Electric Power Cooperative T.C. Memo. 2004-109 Sec. 162; 263; business expenses; capital expenditures; costs incurred to modify sale and leaseback agreement.
Paul D. Weaver, et ux. T.C. Memo. 2004-108 Sec. 162; 195; 6651; business expenses; start-up expenses; failure to file or pay.
William H. Johnston, et ux. T.C. Memo. 2004-107 Sec. 61; 6651; 6654; 6673; gross income; failure to file or pay; failure to pay estimated tax; delay damages; deficiency notice valid; frivolous.
Jerry Clawson, et ux. T.C. Memo. 2004-106 Sec. 6330; hearing before levy.
Russell L. Voorhees T.C. Memo. 2004-105 Sec. 6330; hearing before levy.
June H. Ginalski T.C. Memo. 2004-104 Sec. 71; 215; 6320; 6330; alimony; hearing on filing lien; hearing before levy; petition filed with court.
Padgett C. Price T.C. Memo. 2004-103 Sec. 61; 162; 274; 6001; 6663; 7206; gross income; business expenses; travel and entertainment; required records; fraud penalty; fraud and false statements; recordkeeping; unreported business income; substantiation; statute of limitations; bank deposit analysis.
Angela Barriga T.C. Memo. 2004-102 Sec. 6015; innocent spouse relief
Segudino Razo, et ux. T.C. Memo. 2004-101 Sec. 6320; 6330; 7122; hearing on filing lien; hearing before levy; offers in compromise; de minimis offer;
John A. Roberts T.C. Memo. 2004-100 Sec. 6330; 6502; hearing before levy; collection; extension of time.
Cal Interiors Inc., et al. T.C. Memo. 2004-99 Sec. 469; passive activity loss limitations; passive rental losses; offset rental income from business with active participation.
Jay Mukherjee T.C. Memo. 2004-98 Sec. 71; 215; alimony; lump-sum payment; termination on spouse's death.
Scott W. Katz T.C. Memo. 2004-97 Sec. 55; alternative minimum tax.
Hamid Bajramovic, et ux. T.C. Memo. 2004-96 Sec. 217; moving expenses; year entitled to deduction.
Alden L. Clopton, et ux. T.C. Memo. 2004-95 Sec. 1221; capital asset; sale of right to future lottery payments; ordinary income.
Johnny Owings Milam Jr., et ux. T.C. Memo. 2004-94 Sec. 6330; hearing before levy; collection due process; notice and demand for payment.
Theresa E. Bartman T.C. Memo. 2004-93 Sec. 6015; 6511; 7422; innocent spouse relief; limitations on refunds; refund suit filed late.
Stephen Del Monico, et ux. T.C. Memo. 2004-92 Sec. 1; 61; 1401; 1402; 7491; individual tax; self-employment tax; self-employment income; 1099-MISC; W-2; burden of proof.
Estate of Sarah W. Greve, et al. T.C. Memo. 2004-91 Sec. 2031; 2041; 2518; gross estate; powers of appointment; disclaimers; trusts.
Virginia Ferguson, et al. T.C. Memo. 2004-90 Sec. 6653; 6663; 7201; fraud penalty; attempt to evade tax; unreported income; reconstruction of income; net worth method.
Catherine Rosenthal T.C. Memo. 2004-89 Sec. 6015; innocent spouse relief; equitable relief.
Dennis Burbridge, et ux. T.C. Memo. 2004-88 Sec. 6330; hearing before levy; collection.
Gerald L. Frey, et ux. T.C. Memo. 2004-87 Sec. 6330; 6651; 6654; 6673; hearing before levy; collection due process; failure to file or pay; failure to pay estimated tax; delay damages; frivolous.
Thomas J. Ratke, et ux. T.C. Memo. 2004-86 Sec. 6213; 6662; 7121; 7122; deficiencies; Tax Court petitions; accuracy-related penalty; notice of determination concerning collection action; notice of intent to levy.
Self Heating and Cooling Inc. T.C. Memo. 2004-85 Sec. 6901; transferred assets; transferee liable for income tax of transferor; insolvent.
Andrea J. Vuxta T.C. Memo. 2004-84 Sec. 6015; innocent spouse relief; knowledge taxes would be unpaid.
Ann E. Bartak T.C. Memo. 2004-83 Sec. 6015; innocent spouse relief; evidence rule.
Nick Kikalos, et ux. T.C. Memo. 2004-82 Sec. 6001; 6662; recordkeeping; unreported income; accuracy-related penalty; reconstruction of income.
Thomas W. Hunter Jr. T.C. Memo. 2004-81 Sec. 6212; 7442; notice of deficiency; Tax Court jurisdiction; last known address; power of attorney.
Charles Deverna T.C. Memo. 2004-80 Sec. 6221; 6404; partnership level tax treatment; abatement of interest; TEFRA.
Renee Trupin D'Aunay T.C. Memo. 2004-79 Sec. 6015; 6661; innocent spouse relief; understatement penalty; separation agreement; personal use of corporate property.
Richard R. Hamlett T.C. Memo. 2004-78 Sec. 1341; 6662; claim of right payment; accuracy-related penalty; proceeds from S corporation stock; gift.
J. Thomas Hardin, et ux. T.C. Memo. 2004-77 Sec. 6673; 7442; 7453; delay damages; Tax Court jurisdiction; Tax Court rules; failure to prosecute; substantiation; documentation.
Cindy Driggers T.C. Memo. 2004-76 Sec. 6015; 6511; innocent spouse relief; limitation on refunds.
Duane E. Hudspath T.C. Memo. 2004-75 Sec. 6221; 6226; 6662; partnership level tax treatment; partnership audit and litigation procedures; accuracy-related penalty.
Donna M. Keitz T.C. Memo. 2004-74 Sec. 6015; innocent spouse relief; equitable relief.
Thomas C. Johnson T.C. Memo. 2004-73 Sec. 6320; 6330; hearing on lien notice; hearing before levy; collection due process.
Early Robertson Jr. T.C. Memo. 2004-72 Sec. 1; 151; 6330; 6331; summary judgement; levy and distraint; hearing; individual tax; personal exemption; hearing before levy.
B. Suri T.C. Memo. 2004-71 Sec. 163; 166; 6651; 6673; 7491; interest deduction; bad debt deduction; failure to file or pay; delay damages; burden of proof; existence of loan; worthlessness.
Gary T. Mackey T.C. Memo. 2004-70 Sec. 6211; 6212; 6213; 6654; deficiency definition; Tax Court petition; notice of deficiency; failure to pay estimated tax; IRS not estopped.
Joe N. Wright, et ux. T.C. Memo. 2004-69 Sec. 6404; abatement of interest; offer in compromise; delay in paying tax; ministerial duties.
Estate of Merle A. Whiting Jr., et al. T.C. Memo. 2004-68 Sec. 2056; QTIP election; marital deduction; qualifying income interest; marital deduction trust
Gary L. Colvin T.C. Memo. 2004-67 Sec. 212; 216; expense of producing income; cooperative housing; legal expenses; origin-of-the-claim rule.
Bill F. Hamilton, et ux. T.C. Memo. 2004-66 Sec. 6653; 6661; fraud penalty; understatement penalty; underreporting income; recordkeeping; reconstruction of income.
Phillip Aaron, et ux. T.C. Memo. 2004-65 Sec. 1362; 6330; 6320; S corporation election revocation; hearing before levy; hearing on filing lien notice; collection due process.
Robert Griffin, et ux. T.C. Memo. 2004-64 Sec. 164; 7491; deduction for taxes; Schedule C vs. E; burden of proof shifted to IRS.
Stephen M. Kerns, et ux. T.C. Memo. 2004-63 Sec. 301; 316; 6662; property distributions; constructive dividend; accuracy-related penalty.
Marci Voigt, et vir T.C. Memo. 2004-62 Sec. 6402; authority to make refund; claim for overpayment denied.
Julie C. Nichols T.C. Memo. 2004-61 Sec. 6015; innocent spouse relief; actual knowledge; equitable relief.
Edward D. Tonitis T.C. Memo. 2004-60 Sec. 61; 6001; 6651; gross income; recordkeeping; failure to file or pay; fraud; frivolous.
Barium & Chemicals Inc. T.C. Memo. 2004-59 Sec. 3101; 3401; social security taxes; income tax withholding; employee definition; paid by other than company.
Becker Holding Corporation, et al. T.C. Memo. 2004-58 Sec. 6501; 7121; limitations on assessment; closing agreements; partial summary judgment; stock purchase; noncompete covenant; deficiency notice timely.
Pamela J. Ellison T.C. Memo. 2004-57 Sec. 6015; innocent spouse relief.
Gerald E. Johnson, et ux. T.C. Memo. 2004-56 Sec. 1402; self-employment income; employment taxes; farming; farm rental income; participation.
Jere J. Solvie, et ux. T.C. Memo. 2004-55 Sec. 1402; self-employment income; self-employment tax; SECA; rental income barn.
Jeanine T. Foor T.C. Memo. 2004-54 Sec. 6015; innocent spouse relief; equitable relief; knowledge of nonpayment.
Vision Information Services LLC, et al. T.C. Memo. 2004-53 Sec. 61; 1222; gross income; capital gains definitions; license fee payments; ordinary income; sublicensed software.
Arlene C. Ogonoski T.C. Memo. 2004-52 Sec. 6015; innocent spouse relief; economic hardship.
Meleca Vulic T.C. Memo. 2004-51 Sec. 72(t); 6662; early distributions; premature distributions; accuracy-related penalty; qualified pension plan; reliance on return preparer.
Albert G. Cooper T.C. Memo. 2004-50 Sec. 6330; 7122; hearing before levy; collection due process; offer in compromise.
Donald R. Cooley, et ux. T.C. Memo. 2004-49 Sec. 6330; 6663; 7201; fraud penalty; hearing before levy; attempt to evade tax; collection due process.
Edward P. Heaphy T.C. Memo. 2004-48 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; collection due process; delay damages.
Joseph Tamberella T.C. Memo. 2004-47 Sec. 104; 6651; 6662; damage awards; sick pay; failure to file or pay; accuracy-related penalty; settlement agreement; employment termination.
Estate of Lea K. Hillgren, et al. T.C. Memo. 2004-46 Sec. 2032; 2036; alternate valuation; retained life estates; valid partnership; transfer of assets.
Chief Industries Inc., et al. T.C. Memo. 2004-45 Sec. 162(k); 162; stock redemption expenses; business expenses.
Charles P. Durrenberger Jr. T.C. Memo. 2004-44 Sec. 6330; 6621; 7525; hearing before levy; collection due process; taxpayer communications; recording of hearing; interest rate determinations; tax lien.
Charlotte's Office Boutique Inc. T.C. Memo. 2004-43 Sec. 6651; 6656; 7436; employment status; employee vs. independent contractor; failure to file or pay; failure to deposit employment taxes; Sec. 530 of the Revenue Act of 1978.
Milton L. Hildebran, et ux. T.C. Memo. 2004-42 Sec. 112; 7701; combat zone pay exclusion not applicable merchant marine.
Alec Jeffrey Megibow T.C. Memo. 2004-41 Sec. 162; 274; 6662; business expenses; substantiation; documentation; travel and entertainment; accuracy-related penalty.
Anthony J. Sadberry, et ux. T.C. Memo. 2004-40 Sec. 72(t); 401; 6662; early distributions; premature distributions; nonqualified annuity; accuracy-related penalty.
Estate of Ida Abraham, et al. T.C. Memo. 2004-39 Sec. 2036; 2043; retained life estates; family limited partnership includable in estate.
Leslie M. Hiltz T.C. Memo. 2004-38 Sec. 6159; 6330; hearing before levy; tax installment agreement; collection due process.
H. Dee. Johnson Jr., et ux. T.C. Memo. 2004-37 Sec. 108; 172; 6871; discharge of indebtedness; cancellation of debt; tax claims in bankruptcy; net operating loss; reduction in tax attributes.
Jason Henderson, et ux. T.C. Memo. 2004-36 Sec. 6702; 6330; 7442; frivolous return penalty; hearing before levy; Tax Court jurisdiction; collection due process.
Verna Doyel T.C. Memo. 2004-35 Sec. 6015; 6226; innocent spouse relief; partnership court review.
Dolores Nelson T.C. Memo. 2004-34 Sec. 6404; abatement of interest; ministerial act; individual; IRA rollover.
Tony J. Cavender T.C. Memo. 2004-33 Sec. 61; 151; 152; 6651; 6654; gross income; personal exemptions; dependent defined; failure to file or pay; failure to pay estimated tax; unreported income.
Adrian D. Troutman Jr. T.C. Memo. 2004-32 Sec. 162; 7453; business expenses; Tax Court rules; compensation to employee; deduction for construction of logging road; credit card use; gift vs. compensation.
Paul R. Peete T.C. Memo. 2004-31 Sec. 162; 6662; business expenses; travel expenses; accuracy-related penalty.
Stephen M. Day T.C. Memo. 2004-30 Sec. 6330; 7122; hearing before levy; collection due process; offer in compromise.
Sunoco Inc. et al. T.C. Memo. 2004-29 Sec. 291; 446; 616; special corporate preference rules; accounting methods; development expenditures; overburden removal costs; change in accounting methods.
George Maciel T.C. Memo. 2004-28 Sec. 6663; 6501; fraud penalty; limitations on assessment; guilty plea; unreported income; reconstruction of income; specific items and bank deposits methods.
Estate of Emanuel Trompeter, et al. T.C. Memo. 2004-27 Sec. 2031; 2032; 2053; 6663; gross estate; alternate valuation; deduction for estate expenses; fraud penalty; valuation computation; assets omitted from estate.
Jon A. Jewett, et ux. T.C. Memo. 2004-26 Sec. 162; 274(d); 274(c); travel expenses; business expense substantiation; foreign travel expenses; merchant seaman; recordkeeping.
Sue Taylor T.C. Memo. 2004-25 Sec. 6330; 7521; hearing before levy; right to record hearing; summary judgment.
Vicki S. Pless, et vir T.C. Memo. 2004-24 Sec. 6015; 6330; innocent spouse relief; hearing before levy.
T.C. Memo. 2004-23 not released
Louise Demirjian T.C. Memo. 2004-22 Sec. 121; 1034; 6015; 6601; gain on sale of residence; interest on underpayments; innocent spouse relief; joint liability; equitable relief.
Gary Luiz, et ux. T.C. Memo. 2004-21 Sec. 752; 1367; basis adjustment; S corporation; loan guaranty; insufficient basis to deduct claimed losses; partnership liabilities.
Scott Roman T.C. Memo. 2004-20 Sec. 6330; 7122; hearing before levy; offer in compromise; summary judgment.
Estate of Robert H. Lurie, et al. T.C. Memo. 2004-19 Sec. 2053; 2056; marital deduction; estate deduction for expenses; revocable trust.
Antonio B. Secapure T.C. Memo. 2004-18 Sec. 167; 1011; 6651; 6654; depreciation; adjusted basis; failure to file or pay; failure to pay estimated tax.
John H. Leineweber T.C. Memo. 2004-17 Sec. 6330; hearing before levy; collection due process.
Ariel J. Dorra T.C. Memo. 2004-16 Sec. 6320; 6321; 6323; 6330; hearing before levy; notice of federal tax lien.
Robert H. Hathaway T.C. Memo. 2004-15 Sec. 6330; 6673; hearing before levy; tax liens; delay damages.
Alfred J. Martin T.C. Memo. 2004-14 Sec. 6320; 6330; statute of limitations; collection by levy; notice of determination concerning collection action.
Charles G. Fargo, et ux. T.C. Memo. 2004-13 Sec.6601; 6330; 6226; 7122; hearing before levy; interest on underpayments; offer in compromise; tax shelter; abuse of discretion.
Peoples Prize T.C. Memo. 2004-12 Sec. 501(c)(3); 7428; nonprofit; exempt organization qualification; operated for charitable purposes.
Graceann Berry T.C. Memo. 2004-11 Sec. 72(t); early; premature; distribution; 10-percent penalty; qualified plan.
Robert Lowry, et ux. T.C. Memo. 2004-10 Sec. 708; 1231; 6662; 7453; trade or business property; partnership continuation; accuracy-related penalty; Tax Court rules; motion for reconsideration.
John G. Goettee Jr., et ux. T.C. Memo. 2004-9 Sec. 6404; 6226; 6601; interest on underpayments; abatement of interest; motion for reconsideration of opinion; limited partnership.
Johnnie L. Tillman T.C. Memo. 2004-8 Sec. 6320; 6330; 7122; hearing before levy; offer in compromise.
Deavrah M. Chandler T.C. Memo. 2004-7 Sec. 6330; 7122; hearing before levy; offer in compromise; abuse of discrection.
Michael Cipolla T.C. Memo. 2004-6 Sec. 6330; 6673; hearing before levy; delay damages.
Life Care Communities of America Ltd., et al. T.C. Memo. 2004-5 Sec. 706; 752; 6226; partnership liabilities; purchase and sale of partnership interest; distributive shares.
Csaba L. Magassy, et ux. T.C. Memo. 2004-4 Sec. 183; 1231; activity lacked profit motive; losses not deductible; hobby loss; sale of yacht; ordinary loss vs. capital loss.
Perry Goldman, et ux. T.C. Memo. 2004-3 Sec. 7122; 6330; hearing before levy; offer in compromise; abuse of discretion; tax lien.
Howard H. Thompson, Jr. T.C. Memo. 2004-2 Sec. 61; 6651; gross income; failure to file or pay penalty; closely held business; fraud; embezzlement.
InterTAN, Inc. T.C. Memo. 2004-1 Sec. 6662; 301; 302; accounting periods and methods; property distributions; stock redemptions; foreign source income; accuracy-related penalty; substantial authority.
 

Summary Opinions

Vicki J. James T.C. Summary Opinion 2004-176 Sec. 6015; innocent spouse relief; reason to know taxes wouldn't be paid; economic hardship.
Marie S. Bien-Aime T.C. Summary Opinion 2004-175 Sec. 61; 6662; gross income; accuracy-related penalty; itemized deductions; substantiation; review of return before filing.
Nasser Golshani, et ux. T.C. Summary Opinion 2004-174 Sec. 165; 6651; 6662; losses; failure to file or pay; accuracy-related penalty; net operating loss carryover; expropriated business.
James Edward Starkovich et ux. T.C. Summary Opinion 2004-173 Sec. 1; 6662; individual tax; accuracy-related penalty; kickbacks; unreported income.
David Klet et ux. T.C. Summary Opinion 2004-172 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; discharge in bankruptcy; deemed discharged.
Hilary H. Sax T.C. Summary Opinion 2004-171 Sec. 162; 274; business expenses; business expense substantiation; Cohan rule; documentation.
James P. Ellis T.C. Summary Opinion 2004-170 Sec. 61; 162; 6651; gross income; business expenses; failure to file or pay; equitable estoppel; erroneous letter from IRS; IRS reward; late filing penalty.
Roland G. Szasz T.C. Summary Opinion 2004-169 Sec. 2; 152; 162; 262; 6501; definitions; dependent defined; business expenses; personal living expenses; limitation on assessment; statute of limitations; dependency exemption for parents; head-of-household status; Schedule C deductions.
Evans A. Mbachu T.C. Summary Opinion 2004-168 Sec. 2; 32; definitions; earned income credit; head of household status; dependency exemption; principal place of abode.
Jacob R. Bouch et ux. T.C. Summary Opinion 2004-167 Sec. 24; 151; child tax credit; personal exemption; dependency exemption; physical custody of children.
Dina DeSalvo T.C. Summary Opinion 2004-166 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; aware of lien; opportunity to challenge liability.
Louise Coleman, et vir T.C. Summary Opinion 2004-165 Sec. 6015; innocent spouse relief; no actual knowledge of income omission.
Deanna S. Dotson et ux. T.C. Summary Opinion 2004-164 Sec. 61; 71; gross income; alimony income; future military pension; payments in satisfaction of property rights; Colorado law.
Maria Neris Zelaya T.C. Summary Opinion 2004-163 Sec. 6330; hearing before levy; collection due process; refund check lost-found; forged replacement check.
Quentin P. DeFore T.C. Summary Opinion 2004-162 Sec. 6015; innocent spouse relief; spouse's undisclosed income; knowledge of income.
John E. Buras T.C. Summary Opinion 2004-161 Sec. 61; 6673; gross income; damages for delay; unpaid minister; pension distributions, social security benefits and wages taxable.
Maria A. Mitchell, et al. T.C. Summary Opinion 2004-160 Sec. 61; gross income; community property interest in former spouse's retirement payments; qualified domestic relations order; QDRO.
Thomas N. Coccia T.C. Summary Opinion 2004-159 Sec. 61; 162; 1402; 6001; gross income; busness expenses; self-employment income; records; failure to file; gambling winnings; substantiation; recordkeeping.
Fay B. Edwards T.C. Summary Opinion 2004-158 Sec. 6321; 6330; tax liens; hearing before levy; collection due process.
Roy L. Hutchinson T.C. Summary Opinion 2004-157 Sec. 6511; 6512; limitations on refunds; Tax Court petition limitations; tax refund claim; proof of filing return.
Hoora Rahimi, et vir T.C. Summary Opinion 2004-156 Sec. 162; 469; 6001; 6662; business expenses; travel expenses; passive activity loss limitation; required recordkeeping; accuracy-related penalty; substantiation; documentation; rental real estate losses.
Laura A. Gavigan T.C. Summary Opinion 2004-155 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous arguments.
Clyde E. Allsopp T.C. Summary Opinion 2004-154 Sec. 24; 152; child tax credit; dependent definition; custodial parent; dependency exemption; declaration by custodial parent; Form 8332; Release of Claim to Exemption for Child of Divorced or Separated Parents.
Steed Wells T.C. Summary Opinion 2004-153 Sec. 24; 152; child tax credit; dependent definition; dependency exemption; custodial parent; declaration by custodial parent; Form 8332; Release of Claim to Exemption for Child of Divorced or Separated Parents.
Elliot S. Saffran, et ux. T.C. Summary Opinion 2004-152 Sec. 162; 274; business expenses; business expense substantiation; self-employed health insurance; car and truck expenses; uncanceled checks; pension and profit sharing.
Daniel S. Smith, et ux. T.C. Summary Opinion 2004-151 Sec. 55; alternative minimum tax; negative tax preference; intangible drilling costs.
Jerry Howard-Crowley T.C. Summary Opinion 2004-150 Sec. 162; 6001; 6651; 6662; business expenses; recordkeeping; failure to file or pay; accuracy-related penalty; dependency; medical expenses; home office expense; business mileage; work clothing.
Clifford L. Brody, et ux. T.C. Summary Opinion 2004-149 Sec. 162; 1244; 6662; business expenses; small business stock; accuracy-related penalty; unreimbursed employee expenses; worthless of stock.
Marvin B. Hubbard T.C. Summary Opinion 2004-148 Sec. 2; 21; 162; 163; 166; 170; head of household; child care credit; business expenses; home mortgage interest; bad debts; charitable contributons; contribution of property; substantiation of expenses; documentation; cellphone as listed property.
William C. Eberhardt Jr., et ux. T.C. Summary Opinion 2004-147 Sec. 6330; 6343; 7122; hearing before levy; authority to release levy; offer in compromise; financial ability; medical expenses.
Jack A. Smith, et ux. T.C. Summary Opinion 2004-146 Sec. 72; early distribution; premature distribution; 10 percent penalty; series of substantially equal periodic payments.
Dawn E. Giles T.C. Summary Opinion 2004-145 Sec. 6015; innocent spouse relief; omission of income of taxpayer seeking relief; reason to know.
Linh N. Nguyen T.C. Summary Opinion 2004-144 Sec. 6330; hearing before levy; collection due process; challenge of liability; deficiency notice.
Sioana U. Ngatuvai T.C. Summary Opinion 2004-143 Sec. 61; 108; gross income; discharge of indebtedness; cancellation of debt; solvent on discharge of loan; qualified farm indebtedness.
Sharon J. Fix T.C. Summary Opinion 2004-142 Sec. 7481; finality of Tax Court decision; small tax case decision; motion t vacate or revise; time limit.
James B. Medis T.C. Summary Opinion 2004-141 Sec. 55; 67; alternative minimum tax; miscellaneous itemized deductions; 2% floor; liability for AMT.
Carolyn Lamb T.C. Summary Opinion 2004-140 Sec. 179; 274; election to expense business assets; business expense substantiation; separate checking account; dealing in cash; substantiation of asset purchase.
Gary W. White, et ux. T.C. Summary Opinion 2004-139 Sec. 469; passive activity loss limitations; sailboat charter; rental activity; period of customer use; significant personal services.
Zoilo A. Urena T.C. Summary Opinion 2004-138 Sec. 1; 32; individual tax; earned income credit; single filing status; child living with taxpayer.
Jean G. Joseph T.C. Summary Opinion 2004-137 Sec. 32; 151; earned income credit; personal exemption; unsubstantiated dependency exemption.
Janet L. Pickering T.C. Summary Opinion 2004-136 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; unreported income.
Charlotte M. Scott T.C. Summary Opinion 2004-135 Sec. 72; premature distribution; 10 percent penalty; IRA; qualified medical expense; 7.5 percent threshold; health insurance exception.
Christine Wentland T.C. Summary Opinion 2004-134 Sec. 152; dependent; more than half support; divorce.
Louis C. Jones T.C. Summary Opinion 2004-133 Sec. 32; 152; earned income credit; dependent; stepson; qualifying child.
Jean I. Tedford T.C. Summary Opinion 2004-132 Sec. 166; bad debt deduction; advances to wholly owned corporation; contribution to capital vs. bona fide loan.
Theresa E. Brady T.C. Summary Opinion 2004-131 Sec. 1366; 6037; S corporation passthrough; S corporation information return; consistent treatment between S corporation and shareholder; pro rata share; corrected return.
David A. Brown T.C. Summary Opinion 2004-130 Sec. 6404; abate of interest; fair hearing.
Jeffry S. Robb, et ux. T.C. Summary Opinion 2004-129 Sec. 24; 151; child tax credit; personal exemption; Form 8332 missing; custodial parent.
Paul B. Barrett T.C. Summary Opinion 2004-128 Sec. 6330; hearing before levy; collection due process; waiver of right to dispute underlying liability; Form 4549-CG; consent to assessment.
Rowland Setyono T.C. Summary Opinion 2004-127 Sec. 72; 162; 274; 469; early distributions; business expenses; business expense substantiation; passive activity loss limitations; premature distributions; qualified plan; material participation; $25,000 rental loss limitation; recordkeeping; adequate substantiation.
Mark W. Franklin, et ux. T.C. Summary Opinion 2004-126 Sec. 162; 274; 6001; 6651; business expenses; travel expenses; substantiation of travel and entertainment expenses; recordkeeping; failure to file or pay; job-seeking expenses.
Robert P. Sweet, et al. T.C. Summary Opinion 2004-125 Sec. 469; 6662; passive activity loss limitations; accuracy-related penalty; condominium unit; rental property; average rental period more than 7 less than 30 days; significant services provided; log of time spent.
Ronald L. Boulden T.C. Summary Opinion 2004-124 Sec. 24; 152; child tax credit; dependent; custodial parent; release.
Brian Montwillo T.C. Summary Opinion 2004-123 Sec. 2; 24; 152; head of household; child credit; dependent; amount of support; custodial parent.
DeVault T.C. Summary Opinion 2004-122 Sec. 61; 1368; 6662; gross income; S corporation distribution; accuracy-related penalty; ownership interest in S corporation; pro rata share of income.
Ivan N. Erdelyi, et ux. T.C. Summary Opinion 2004-121 Sec. 55; alternative minimum tax; AMT.
Robert L. Tovar T.C. Summary Opinion 2004-120 Sec. 71; 215; alimony as income; alimony deduction; divorce decree; stock options; spouse as owner of one-half interest.
Lynda Wang T.C. Summary Opinion 2004-119 Sec. 165; 6001; losses; recordkeeping; casualty losses; charitable contribution records; unreimbursed business expense records; proof of theft; proof of value of property stolen or destroyed; lack of police report.
Regina Missouri T.C. Summary Opinion 2004-118 Sec. 162; 170; 274; business expenses; charitable deduction; substantiation of business expenses; recordkeeping; listed property; autos.
Corey L. Wheir T.C. Summary Opinion 2004-117 Sec. 162; 162(a)(2); 262; business expenses; travel expenses; personal living expenses; bodybuilding business special diet not deductible; stay at business location; boilermaker.
Milton M. Scarborough, et al. T.C. Summary Opinion 2004-116 Sec. 6015; innocent spouse relief.
Debra D. McNair T.C. Summary Opinion 2004-115 Sec. 21; 24; 151; 152; 162; 274; child credit; child care credit; personal exemption; dependent; Schedule C deductions; substantiation; documentation; Cohan rule.
Nedra Bolden T.C. Summary Opinion 2004-114 Sec. 61; 104; 6662; gross income; damage awards; sick pay; accuracy-related penalty; employment settlement agreement; personal physical injury; racial discrimination.
William G. Applegate et al. T.C. Summary Opinion 2004-113 Sec. 162; 6015; business expenses; innocent spouse relief; unreimbursed business expenses; reimbursement by employer.
Alexander Firsow, et ux. T.C. Summary Opinion 2004-112 Sec.469; 6662; passive activity loss limitation; accuracy-related penalty; rental activity; testimony; real estate professional.
Ralph W. Varner T.C. Summary Opinion 2004-111 Sec. 2; 32; 151; 152; head of household; earned income credit; dependent; personal exemption; noncustodial parent.
Chester V. Gacioch T.C. Summary Opinion 2004-110 Sec. 61; 851; 852; 853; gross income; regulated investment company; regulated investment company shareholder's foreign tax credit; return of capital vs. capital gain; mutual fund distribution.
Yakuba G. Brown T.C. Summary Opinion 2004-109 Sec. 6330; hearing before levy; collection due process; lack of jurisdiction.
Hugh Powell Arvin T.C. Summary Opinion 2004-108 Sec. 61; 6651; 6654; gross income; failure to file or pay; failure to pay estimated tax; zero return; frivolous return.
Will M. McEuen III, et ux. T.C. Summary Opinion 2004-107 Sec. 162; business expenses; education expenses; new trade or business.
Lawrence M. Spanier, et al. T.C. Summary Opinion 2004-106 Sec. 151; 152; 6651; 6662; personal exemption; dependent; failure to file or pay; accuracy-related penalty; custodial parent; Form 8332; release of claim to exemption.
Lane A. Landers T.C. Summary Opinion 2004-105 Sec. 1401; 1402; 6651; self-employment tax; self-employment income; failure to file or pay; referral fees vs. transfer of goodwill.
Dale H. Sundby, et ux. T.C. Summary Opinion 2004-104 162; 262; 1363; 6001; 6037; business expenses; living expenses; S corporation election effect; S corporation information return; required records; nondeductible personal expenses; Schedule C deduction vs. corporation.
Randall B. Ollett, et ux. T.C. Summary Opinion 2004-103 Sec. 162; 183; 212; business expenses; not-for-profit activity; expense of producing income; hobby losses; Amway; personal expenses; nine factors considered.
Annisa M. Owens T.C. Summary Opinion 2004-102 Sec. 102; 2501; gifts and inheritances; gift tax; definition of gift; gift or income; check from boss income not gift; amount reported on 1099-MISC.
Joseph E. Diflora T.C. Summary Opinion 2004-101 Sec. 61; 301; 316; 317; 6651; 6662; gross income; property distribution; dividend defined; failure to file or pay; accuracy-related penalty; not corporate reorganization.
Kurt S. Urban, et ux. T.C. Summary Opinion 2004-100 Sec. 72; 164; early distributions; taxes; premature distributions; qualified pension plan; distribution from plan for qualified higher education expenses.
Elliot V. Wilkerson T.C. Summary Opinion 2004-99 Sec. 162; 274; 6662; business expenses; travel and entertainment; accuracy-related penalty; substantiation and documentation; recordkeeping; casualty loss; unreported business and rental income; itemized deductions.
Garnett E. Thorpe T.C. Summary Opinion 2004-98 Sec. 6015; innocent spouse relief; request to allocate taxes between spouses; collection due process hearing.
Estate of Clifford C. Haugen, et al. T.C. Summary Opinion 2004-97 Sec. 55; 172; 1301; alternative minimum tax; net operating loss; income averaging farm income; computation of base year income averaging and net operating loss.
Moti G. Bijlani T.C. Summary Opinion 2004-96 Sec. 262; 871; 873; 6651; living expenses; nonresident alien taxes; deductions for nonresident aliens; failure to file or pay; expenses related to management of rental property; expenses effectively connected with conduct of business.
Keith A. Brettin T.C. Summary Opinion 2004-95 Sec. 152; dependent; custodial parent; Form 8332.
N. Joseph Calarco T.C. Summary Opinion 2004-94 Sec. 162; 183; 274; 6001; 6662; business expenses; not-for-profit activity; business expense substantiation; travel and entertainment; records required; accuracy-related penalty; hobby losses; substantiation and documentation; playwright; writer; profit motive; Cohan rule.
Marcelo E. Ferrada, et ux. T.C. Summary Opinion 2004-93 Sec. 162; 274; 6651; business expenses; travel expenses; travel and entertainment; business expense substantiation; failure to file or pay; substantiation and documentation.
Billie Booker T.C. Summary Opinion 2004-92 Sec. 2; 32; 151; 152; head of household; earned income credit; personal exemptions; dependent; support test; EITC.
Michael S. Frate T.C. Summary Opinion 2004-91 Sec. 6330; hearing before levy; collection due process; lien.
Barry Appel T.C. Summary Opinion 2004-90 Sec. 6651; failure to file or pay; medical problems; reasonable cause for late filing.
Albert R. Matthews T.C. Summary Opinion 2004-89 Sec. 183; 6651; 6662; not-for-profit activity; failure to file or pay; accuracy-related penalty; hobby losses; horse training activity; records.
Alphonse M. Esposito, et ux. T.C. Summary Opinion 2004-88 Sec. 72; 401(k); early distributions; cash or deferred arrangement; premature distribution; additional 10% tax; no exception; qualified retirement plan.
Tobias G. Ogu T.C. Summary Opinion 2004-87 Sec. 2; 32; 162; 212; 274; 6001; 6662; head of household; earned income credit; business expenses; travel expenses; expenses for production of income; travel and entertainment expenses; substantiation and documentation; accuracy-related penalty; recordkeeping.
Curtis E. Moore T.C. Summary Opinion 2004-86 Sec. 6015; innocent spouse relief; no abuse of discretion by IRS.
Carolyn A. Harris T.C. Summary Opinion 2004-85 Sec. 6020; 6501; 6651; return prepared by IRS; limitation on assessment; failure to file or pay; statute of limitation; return not filed; supporting documents with return; W-2; testimony as to mailing.
Derrick Elkins T.C. Summary Opinion 2004-84 Sec. 2; 21; 24; 151; 152; 170; 6001; head of household; child care credit; child tax credit; personal exemptions; dependent definition; charitable deduction; unrelated individuals for dependency exemption; substantiation and documentation.
Michael J. Sullivan, et ux. T.C. Summary Opinion 2004-83 Sec. 61; Sec. 6662; 7491; gross income; accuracy-related penalty; unreported income; burden of proof.
Luis Acle Jr. T.C. Summary Opinion 2004-82 Sec. 61; 162; 469; 6001; 6662; gross income; business expenses; passive activity loss limitations; accuracy-related penalty; required records; rental activity losses subject to passive activity loss limitation; unreported income; reconstruction of income.
Sharon M. Rivera, et vir T.C. Summary Opinion 2004-81 Sec. 162; 183; 212; 280A; 469; business expenses; non-for-profit activity; expense of producing income; business use of home; passive activity loss limitation; hobby loss; rental losses; investment property vs. rental property; use of rental property by taxpayer.
Milton C. Werner, et ux. T.C. Summary Opinion 2004-80 Sec. 165; 1012; 1014; 1015; losses; cost basis; property acquired from decedent; basis of transfer in trust; casualty loss; substantiation of basis
Mary Anne O'loughlin T.C. Summary Opinion 2004-79 Sec. 6214; 6651; 6654; Tax Court jurisdiction; failure to file or pay; underpayment of estimated tax; overpayments not in court's jurisdiction.
Faraidoon Emanie T.C. Summary Opinion 2004-78 Sec. 2; 24; 151; 152; head of household; child tax credit; personal exemption; dependent definition; custodial parent; declaration releasing exemptions.
Melinda D. Rivera T.C. Summary Opinion 2004-77 Sec. 162; 1402; 3121; 6214; business expenses; self-employment income; social security definitions; Tax Court jurisdiction; common law employee; independent contractor.
Lionel D. Jones T.C. Summary Opinion 2004-76 Sec. 162; 170; 274; 280F; business expenses; charitable deduction; substantiation and documentation; listed property; unreimbursed employee expenses; firefighter; police officer; substantiation of charitable contribution.
Steven H. Jensen, et ux. T.C. Summary Opinion 2004-75 Sec. 61; 72; gross income; annuities; surrender of life insurance policy income.
James Albert Alderman, et ux. T.C. Summary Opinion 2004-74 Sec. 213; 262; medical expense; living expense; transportation to workplace.
Edie D. Glass T.C. Summary Opinion 2004-73 Sec. 6330; hearing before levy; collection due process.
Jorge Gallardo T.C. Summary Opinion 2004-72 Sec. 2; 21; 32; 151; 152; 6428; definitions; earned income credit; EITC; child tax credit; personal exemption; dependent; 2001 rate reduction credit; head of household.
Wayne E. Burk, et ux. T.C. Summary Opinion 2004-71 Sec. 219; 401; 1402; retirement savings; pension plans; self-employment income; IRA contribution rules; compensation.
Gwendolyn B. Smith T.C. Summary Opinion 2004-70 Sec. 6330; 7502; hearing before levy; late filed Tax Court petition; lack of jurisdiction.
Lorianne Blake T.C. Summary Opinion 2004-69 Sec. 162; 163; 262; business expenses; interest expense; living expenses; personal use of business inventory; advertising; obligation of taxpayer.
Elmo B. Nunnemaker, et ux. T.C. Summary Opinion 2004-68 Sec. 61; gross income; constructive receipt of interest income; 1099.
Laura G. Cook T.C. Summary Opinion 2004-67 Sec. 6330; hearing before levy; collection due process; alternatives.
Roman G. Satko T.C. Summary Opinion 2004-66 Sec. 71; 163; 469; alimony; interest; net investment income.
Vincent J. Boido Jr., et ux. T.C. Summary Opinion 2004-65 Sec. 71; 166; 215; alimony; bad debts; alimony vs. child support.
Raymond J. Davis T.C. Summary Opinion 2004-64 Sec. 72; 162; 274; annuities; business expenses; substantiation and documentation.
Shawn M. Swagler, et ux. T.C. Summary Opinion 2004-63 Sec. 162; 274; 6001; business expenses; travel expenses; substantiation and documentation; recordkeeping; adequate records.
Andre Nelson, et ux. T.C. Summary Opinion 2004-62 Sec. 469; 6001; passive activity loss limitations; adequate records; rental activity; material participation; recordkeeping.
Humberto M. Betancourt T.C. Summary Opinion 2004-61 Sec. 2; 24; 32; 152; head of household; child tax credit; earned income credit; dependent.
Carrie D. Murray T.C. Summary Opinion 2004-60 Sec. 61; 104; 212; 6662; gross income; damage awards or sick pay; expense of producing income; accuracy-related penalty; settlement of harrassment claim; attorney fees.
Ralph D. Konchar, et ux. T.C. Summary Opinion 2004-59 Sec. 162; 183; 274; business expenses; travel expenses; not-for-profit activity; substantiation and documentation; hobby loss.
Chuks A. Mbanu T.C. Summary Opinion 2004-58 Sec. 2; 32; 152; head of household; earned income credit; EITC; dependent; married filing separately; lived with spouse.
Bernadette Williams T.C. Summary Opinion 2004-57 Sec. 72; early distributions; premature distributions; loan; qualified retirement plan.
George W. Moss, et ux. T.C. Summary Opinion 2004-56 Sec. 162; 274; 280A; business expenses; travel expenses; substantiation and documentation; home office and employee.
Michael T. Hines T.C. Summary Opinion 2004-55 Sec. 701; 702; 704; 6662; 6664; partners subject to tax; partner's income; partner's distributive share; accuracy-related penalty; penalty definitions; partnership expenses not deductible on individual return.
Samuel S. Lowe III, et ux. T.C. Summary Opinion 2004-54 Sec. 61; 1001; 1221; gross income; gain or loss; sale of capital asset; capital gain; compensation for services.
Larry E. Andra, et ux. T.C. Summary Opinion 2004-53 Sec. 72; early distribution; premature distribution; annuities.
Manuella Cantrell T.C. Summary Opinion 2004-52 Sec. 2; 21; 24; 32; 151; 152; 6428; head of household; child care credit; child tax credit; personal exemptions; dependent; rate reduction credit; support.
Richard W. Corduan T.C. Summary Opinion 2004-51 Sec. 152; 162; 274; 6662; dependent; business expenses; substantiation and documentation; accuracy-related penalty; support; head of household.
Kenneth E. Gilmore T.C. Summary Opinion 2004-50 Sec. 61; 71; 215; 6651; 6654; gross income; alimony; failure to file or pay; failure to pay estimated tax; termination on spouse's death.
Carl A. Rouse, et ux. T.C. Summary Opinion 2004-49 Sec. 162; 280A; 274; 6001; business expenses; travel expenses; substantiation and documentation; home office; adequate records; Cohan rule.
Carolyn D. Ramirez T.C. Summary Opinion 2004-48 Sec. 6330; hearing before levy; collection due process; valuation of assets.
George Ira Nicol T.C. Summary Opinion 2004-47 Sec. 6015; 6330; 6404; 6659; 7122; innocent spouse relief; hearing before levy; abatement of interest; offer in compromise; installment agreement; reasonable alternatives; collection due process; levy and lien.
Neal N. Viar, et ux. T.C. Summary Opinion 2004-46 Sec. 162; 274; 6662; business expenses; business expense substantiation; travel and entertainment expenses; accuracy-related penalty; recordkeeping.
David A. Brown T.C. Summary Opinion 2004-45 Sec. 6330; 6404; hearing before levy; collection due process; abatement of interest.
James Haws, et ux. T.C. Summary Opinion 2004-44 Sec. 6330; 6331; 7122; hearing before levy; levy and distraint; offer in compromise; installment agreement in effect.
Franco R. Stone, et ux. T.C. Summary Opinion 2004-43 Sec. 24; 152; child tax credit; dependent; dependency exemption; qualify child.
Donald Tobkin T.C. Summary Opinion 2004-42 Sec. 71; 215; 6651; alimony; failure to file or pay; reimbursement of attorney fees.
Craig F. Rehberg T.C. Summary Opinion 2004-41 Sec. 121; gain on sale of residence; over age 55; prior law; sale for medical bills.
Jack A. Davis, et ux T.C. Summary Opinion 2004-40 Sec. 86; 6013; social security benefits included in income; revocation of joint filing election.
Alfredo A. Galagar, et ux. T.C. Summary Opinion 2004-39 Sec. 469; passive activity losses; real estate professional.
Matthew D. Gilmore T.C. Summary Opinion 2004-38 Sec. 2; 24; 32; 152; head of household; child tax credit; earned income credit; EITC; dependent; neices.
Kathleen E. Gilliam T.C. Summary Opinion 2004-37 Sec. 6015; innocent spouse relief; knowledge of understatement.
Susan G. Kilburg T.C. Summary Opinion 2004-36 Sec. 172; net operating loss; election to waive carryback period.
Randolph E. Luna T.C. Summary Opinion 2004-35 Sec. 6330; hearing before levy; collection due process; audit reconsideration.
Louis Bonner Jr., et ux. T.C. Summary Opinion 2004-34 Sec. 61; gross income; 1099 report correct.
Ebrahim Elsawah T.C. Summary Opinion 2004-33 Sec. 2; 32; 7703; head of household; earned income credit; EIC; marital status; residence shared.
Harold Silk, et ux. T.C. Summary Opinion 2004-32 Sec. 172; net operating loss; election to waive carryback period.
Harry A. Hall, et ux. T.C. Summary Opinion 2004-31 Sec. 61; 6001; gross income; recordkeeping; underreported income.
John W. Hollis, et al. T.C. Summary Opinion 2004-30 Sec. 6015; innocent spouse relief.
Howard T. Owens Jr., et ux. T.C. Summary Opinion 2004-29 Sec. 72(t); early distributions; premature distribution; IRA; additional tax; wrong account.
Wally O. Oyelola, et ux. T.C. Summary Opinion 2004-28 Sec. 104; damage awards; sick pay; employment settlement; physical illness or injury.
Tyrone Sharp, et ux. T.C. Summary Opinion 2004-27 Sec. 61; 71; 86; 215; 6662; social security benefits taxable; gross income; alimony; alimony vs. child support; accuracy-related penalty.
John S. Kracke T.C. Summary Opinion 2004-26 Sec. 71; 215; alimony; alimony vs. child support.
Elmer J. Hopson T.C. Summary Opinion 2004-25 Sec. 56; 162; 6001; minimum tax adjustments; business expenses; recordkeeping.
Gil G. Santilla, et ux. T.C. Summary Opinion 2004-24 Sec. 151; 152; dependent; personal exemptions; full-time student; gross income.
Benjamin C. Kent T.C. Summary Opinion 2004-23 Sec. 2; 152; 163; 217; head of household; dependent exemption; relationship; moving expense; mortgage interest; casualty losses; itemized deductions.
Allyson C. Briggs T.C. Summary Opinion 2004-22 Sec. 63; 152; taxable income; earned income; loss from self-employment; standard deduction; dependent.
William Robertson McSkimming III T.C. Summary Opinion 2004-21 Sec. 71; 215; alimony; alimony vs. child support.
Mahmud Ahmed T.C. Summary Opinion 2004-20 Sec. 2; 32; 6013; 7701; earned income tax credit; EIC; head of household; nonresident alien.
Rene D. Valdes, et ux. T.C. Summary Opinion 2004-19 Sec. 61; 102; 6001; 6662; gross income; gifts and inheritances; recordkeeping; accuracy-related penalty; unreported income; nontaxable sources.
Darren Carter T.C. Summary Opinion 2004-18 Sec. 32; earned income tax credit; EIC; qualifying child; relationship test.
Donald Richard Lowe T.C. Summary Opinion 2004-17 Sec. 71; 215; alimony; alimony vs. child support.
Sandra Browda, et vir T.C. Summary Opinion 2004-16 Sec. 6015; innocent spouse relief; knowledge of unpaid taxes.
Harris Rabinovich T.C. Summary Opinion 2004-15 Sec. 6330; 6402; 6511; hearing before levy; collection due process; authority to make refunds; limitations on refunds; overpayments not usable to offset subsequent liabilities.
Gerry Ashurst, et ux. T.C. Summary Opinion 2004-14 Sec. 6330; 7122; hearing before levy; collection due process; offer in compromise.
James J. McCarron III, et ux. T.C. Summary Opinion 2004-13 Sec. 32; 61; 162; 170; 6651; 6662; gross income; earned income tax credit; EITC; business expenses; charitable contribution; failure to file or pay; accuracy-related penalty; unreported income.
Helen Guterman T.C. Summary Opinion 2004-12 Sec. 56; 67; 164; 216; adjustment for alternative minimum tax; miscellaneous deductions; deduction for taxes; cooperative housing.
James J. Leonard T.C. Summary Opinion 2004-11 Sec. 72; early distributions; premature distribution; deemed distribution from retirement plan; loans not repaid.
Richard G. Tuck T.C. Summary Opinion 2004-10 Sec. 162; 262; business expenses; living expenses; legal expenses; nondeductible personal expenses.
Mary K. Malone T.C. Summary Opinion 2004-9 Sec. 6015; innocent spouse relief; knowledge of unpaid liability.
William J. Cutts, et al. T.C. Summary Opinion 2004-8 Sec. 316; 6662; 7872; definition of dividend; accuracy-related penalty; below-market-rate loan; constructive dividend; disallowed expenses; rental expenses.
John R. Garbini, et ux. T.C. Summary Opinion 2004-7 Sec. 162; 183; 212; 6662; hobby losses; not-for-profit activities; business expenses; expense of producing income; accuracy-related penalty; farming.
April Lennett Webb-Reed T.C. Summary Opinion 2004-6 Sec. 1; 2; 21; 24; 32; 151; 152; tax rates; earned income tax credit; EITC; child credit; child care credit; personal exemptions; dependent exemption; head of household.
Jimie R. Overby, et ux. T.C. Summary Opinion 2004-5 Sec. 61; 6662; gross income; income underreported; negligence; accuracy-related penalty.
Diego Francisco T.C. Summary Opinion 2004-4 Sec. 2(b); 32; head of household; earned income credit; EIC.
Stephan Bartsch, et ux. T.C. Summary Opinion 2004-3 Sec. 217; moving expenses; storage cost; Cohan rule.
Jeanette M. Kimball, et vir T.C. Summary Opinion 2004-2 Sec. 72(t); early distributions; premature distribution; penalty; qualified pension plan; medical expenses.
Lawrence K. Mudd T.C. Summary Opinion 2004-1 Sec. 152; 170; 408; charitable contribution; dependent; IRA; distribution.
 


Copyright 2005 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject.--ISSN 1089-1536


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