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Below is a list of the 2007 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.

For a similar synopsis of cases for prior years, go to:

Tax Court Cases--2006
Tax Court Cases--2005
Tax Court Cases--2004

Tax Court Cases

Peter P. Baltic et ux. 129 T.C. No. 19 Sec. 6320; 6321; 6330; hearing on filing lien notice; liens for taxes; hearing before levy; collection due process; offer-in-compromise based on doubt as to liability challenge to underlying tax liability; challenge barred after notice of determination issued.
Tobias Weiss et ux. 129 T.C. No. 18 Sec. 55; 61; 63; alternative minimum tax; gross income defined; taxable income; qualified dividends includable in alternative minimum taxable income; ATMI.
Michael V. Severo et ux. 129 T.C. No. 17 Sec. 6320; 6330; 6502; 6503; 6871; hearing on filing lien notice; hearing before levy; collection after assessment; suspension of limitations period; tax claims in bankruptcy; collection due process; jurisdiction; discharge in bankruptcy.
Sherrel Jones et vir 129 T.C. No. 16 Sec. 170; charitable contribution; donation of material from attorney's work; ownership interest in documents.
PSB Holdings Inc. 129 T.C. No. 15 Sec. 265; 291; expense of tax-exempt income; special corporate preference rules; bank subsidiary; holding of tax-exempt obligations; calculation of average adjusted basis.
Joseph Giamelli 129 T.C. No. 14 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; rejection of installment agreement; failure to make estimated tax payments; estate challenge of tax liability not raised at Appeals Office.
Peter D. Adkison 129 T.C. No. 13 Sec. 6015; 6213; 6225; 6230; 6231; innocent spouse relief; deficiencies-Tax Court petitions; partnership assessments; partnership administrative changes; partnership item definitions; disallowed partnership losses; deficiency notice invalid; partner-level proceeding.
Neil Jerome Proctor 129 T.C. No. 12 Sec. 71; 215; alimony; alimony; payments from retirement pay as alimony; termination on death; child support.
Suzanne Vance Fain 129 T.C. No. 11 Sec. 6015; innocent spouse relief; estate as intervenor; death of spouse; right of notification and right to intervene survive death.
Colin P. Murphy 129 T.C. No. 10 Sec. 6223; 6231; notice of partnership proceeding; partnership item definitions; final partnership administrative adjustment; FPAA; notice requirement.
Alan Lee Kuykendall et ux. 129 T.C. No. 9 Sec. 6330; hearing before levy; collection due process; allowed to challenge tax liability during collection due process hearing; notice of deficiency received late; petition to Tax Court.
Michael Patrick Leahy et ux. 129 T.C. No. 8 Sec. 6330; 7463; hearing before levy; small Tax Court cases; collection due process; $50,000 small case limit; notice of determination in excess of $50,000.
Robert L. Perkins 129 T.C. No. 7 Sec. 475; 1211; 6213; 6330; mark-to-market accounting; limitation on capital losses; Tax Court petitions; hearing before levy; collection due process; failure to consider challenge to tax liability at collection due process hearing; failure to do so harmless.
Thomas J. Ratke et ux. 129 T.C. No. 6 Sec. 6673; 7430; damages for delay; attorney's fees; litigation costs; memorandums prepared by IRS protected from discovery.
Arlene Nussdorf et al. 129 T.C. No. 5 Sec. 723; 6221; 6226; 6231; 6662; basis of property contributions; partnership level tax treatment; partnership court review; partnership item definitions; accuracy-related penalty; subject matter jurisdiction over items in notices.
Evan Marcus et ux. 129 T.C. No. 4 Sec. 55; 56; 57; 172; 421; 1211; 1212; alternative minimum tax; minimum tax adjustments; tax preferences; net operating loss; nonstatutory options; limit on capital losses; capital loss carryovers.
Michael V. Domulewicz et ux. 129 T.C. No. 3 Sec. 6212; 6213; 6223; 6226; 6229; 6230; 6231; 6662; notice of deficiency; Tax Court petitions; notice of partnership proceeding; partnership assessment limitations; partnership administrative changes; partnership item definitions; accuracy-related penalty; Tax Court jurisdiction.
Gary R. Fears 129 T.C. No. 2 Sec. 6221; 6230; 6662; partnership level tax treatment; partnership administrative changes; accuracy-related penalty; Tax Court jurisdiction; partner-level defense to penalties.
Gilda A. Petrane 129 T.C. No. 1 Sec. 6015; 7463; innocent spouse relief; small Tax Court cases; relief sought in excess of $50,000 limit due to interest and penalties.
Bakersfield Energy Partners, LP et al. 128 T.C. No. 17 Sec. 6229; 6501; partnership assessment limitations; limitations on assessments; final partnership administrative adjustment; FPAA; 3-year period of limitations; 6-year period of limitations; omissions of gross income.
Kligfeld Holdings et al. 128 T.C. No. 16 Sec. 6229; 6231; 6501; 7609; partnership assessment limitations; partnership item definitions; limitations on assessments; third-party summonses; final partnership administrative adjustment; FPAA; adjustment of partnership items outside statute of limitations.
G-5 Investment Partnership et al. 128 T.C. No. 15 Sec. 6229; 6501; partnership assessment limitatons; limitations on assessment; final partnership administrative adjustment; FPAA; capital loss carryovers; statute of limitations; more than 3 years after the date of filing of the partnership tax return.
Californians Helping to Alleviate Medical Problems Inc. 128 T.C. No. 14 Sec. 162; 280E; business expenses; expenditures in connection with illegal drug sales; provision of medical marijuana vs. caregiving; trafficking of a controlled substance.
Kevin B. Kimberlin et al. 128 T.C. No. 13 Sec. 61; 83; 316; gross income definition; property transferred for services; dividend definition; warrants issued to purchase preferred stock; warrants not transferred in connection with performance of services; ascertainable fair market value on date of grant; taxable in year of receipt.
CRSO 128 T.C. No. 12 Sec. 501; 502; 512; charities; feeder organizations; unrelated business taxable income; tax-exempt status; prohibited trade or business; sole activity operation of debt financed rental properties where profits distributed to tax-exempt charity.
Roosevelt Wallace 128 T.C. No. 11 Sec. 61; gross income defined; payments for work performed under a compensated work therapy program and paid by Department of Veterans Affairs exempt for taxation.
Estate of Edward P. Roski Sr. et al. 128 T.C. No. 10 Sec. 6165; 6166; 6324A; payment extension bonds; estate tax deferral; estate tax installment lien; jurisdiction to review IRS denial of estate's election to pay taxes in installments; requirement of bond.
Lisa Susan Kovitch et al. 128 T.C. No. 9 Sec. 6013; 6015; joint returns; innocent spouse relief; automatic stay of bankruptcy proceedings of former spouse; spouse as intervenor.
Leo Trentadue et ux. 128 T.C. No. 8 Sec. 167; 168; depreciation; ACRS; vine trellises as agricultural equipment; well and irrigation systems.
Affiliated Foods Inc. 128 T.C. No. 7 Sec. 1381; 1382; 1383; 1388; liability for cooperatives; income of cooperatives; cooperative redeems nonqualified written notices of allocation or per-unit retain certificates; cooperatives tax definitions and special rules; prior Tax Court ruling; trade discounts as income; patronage dividends; alternative cooperatives' tax.
Joseph E. Lewis 128 T.C. No. 6 Sec. 6330; 6651; hearing before levy; failure to file or pay; collection due process; regulation section 301.6330-1(e)(3) is correct; challenge of underlying tax liability; Tax Court after IRS Office of Appeals.
Rainbow Tax Service, Inc. 128 T.C. No. 5 Sec. 11; 448; corporate rates; limit on cash method of accounting; flat 35 percent tax rate; professional service corporation.
Vincent Allen 128 T.C. No. 4 Sec. 6501; limitations on assessment; statute of limitations; extended limitations based on fraud.
Cynthia L. Rowe 128 T.C. No. 3 Sec. 2; 32; head of household; earned income credit; temporary absence; residency requirement for earned income credit; jail confinement before conviction.
Theodore C. Schwartz et ux. 128 T.C. No. 2 Sec. 6320; 6330; 7463; hearing on filing lien notice; hearing before levy; small Tax Court cases; collection due process; small case designation; $50,000 threshold; limit aggregated for multiple years.
Julie A. Toth 128 T.C. No. 1 Sec. 195; 212; start-up expenses; expense of producing income; horse boarding and training activities; application of start-up expenditures that must be capitalized; Section 212 activity begun; Section 162 vs. 212.
 

Memorandum Decisions

Darrell Joe Harper T.C. Memo. 2007-378 Sec. 6673; damages for delay; objection to federal tax edpenditures.
Stone Canyon Partners et al. T.C. Memo. 2007-377 Sec. 6223; 6226; notice of partnership proceeding; partnership court review; lack of jurisdiction; good faith effort by IRS to notify affected parties of adjustments; notice requirement.
John C. Bedrosian et ux. T.C. Memo. 2007-376 Sec. 6213; 6603; 6662; deficiencies, Tax Court petitions; suspension of interest on underpayments.
accuracy-related penalty; lack of jurisdiction; deficiencies paid before issuance of statutory notice of deficiency.
John C. Bedrosian et ux. T.C. Memo. 2007-375 Sec. 6223; 6225; 6226; notice of partnership proceeding; partnership assessments; partnership court review; lack of jurisdiction; deficiency notice before completion of related partnership proceedings.
Marc Ward et ux. T.C. Memo. 2007-374 Sec. 6213; 6330; 6404; 6651; deficiencies, Tax Court petitions; hearing before levy; abatements; failure to file or pay; collection due process; lack of jurisdiction; filing deadline; IRS had not made final determination.
Kathleen Jackson T.C. Memo. 2007-373 Sec. 61; 165; gross income defined; losses; unsubstantiated gambling losses; diary or other contemporaneous record; Cohan rule; no basis for estimation.
Linda K. Minton T.C. Memo. 2007-372 Sec. 1361; S corporations; unequal distributions to shareholders; binding agreement; second class of stock; invalidation of S corporation status.
Estate of Kwang Lee T.C. Memo. 2007-371 Sec. 2056; marital deduction; definition of surviving spouse; testamentary intent; spouse must survive decedent.
Estate of Sylvia Gore et al. T.C. Memo. 2007-370 Sec. 2012; credit for gift tax; error by IRS not a new issue; relationship to existing issue in Tax Court.
J. Ramsay Farah et ux. T.C. Memo. 2007-369 Sec. 121; 6662; gain on sale of principal residence; accuracy-related penalty; lot adjacent to principal residence owned by family limited partnership.
Rhett Rance Smith et ux. T.C. Memo. 2007-368 Sec. 170; 183; 6662; charitable deduction; not-for-profit activities; accuracy-related penalty; contribution of interests in family limited partnership; hobby losses on horse- and dog-breeding activities.
Estate of Concetta H. Rector et al. T.C. Memo. 2007-367 Sec. 2036; 6662; retained life estates; accuracy-related penalty; transfer of assets to limited partnership; economic rights retained by implied agreement; failure to report gifts.
James G. Wanchek et ux. T.C. Memo. 2007-366 Sec. 165; losses; theft losses; fraud by contractor; defective home; noncomliance with construction plans.
Hailu Yohannes Awlachew T.C. Memo. 2007-365 Sec. 6320; 6321; 6330; hearing on filing lien notice; liens for taxes; hearing before levy; collection due process; challenge of tax liability.
Frank H. Black et ux. T.C. Memo. 2007-364 Sec. 162; 172; 213; 6501; 6662; 6663; business expenses; net operating loss; medical expenses; limitations on assessment; accuracy-related penalty; fraud penalty; statute of limitations; fraudulent intent; not time-barred; penalty not imposed on spouse.
Joseph M. Sita et ux. T.C. Memo. 2007-363 Sec. 44; 162; 167; disabled access credit; business expenses; depreciation deduction; pay phone investment; benefits and burdens of ownership.
Estate of Bonnie W. Deese et al. T.C. Memo. 2007-362 Sec. 6320; 6321; 6323; 6330; hearing on filing lien notice; liens for taxes; priority of liens; hearing before levy; collection due process; estate taxes; waiver of notice of deficiency; Form 870-AD submitted.
William R. Bass et ux. T.C. Memo. 2007-361 Sec. 6621; 6653; 6661; interest rate determinations; failure to pay stamp tax; understatement penalty; tax-motivated transaction; jojoba partnership; investigation of investment.
V.R. DeAngelis M.D.P.C. & R.T. Domingo M.D.P.C. et al. T.C. Memo. 2007-360 Sec. 61; 162; 419A; gross income defined; business expenses; qualified asset account limits; life insurance premiums made on behalf of shareholders of S corporation by partnership not deductible; premium payments not income.
Robert K. Hardwick et ux. T.C. Memo. 2007-359 Sec. 165; losses; substantiation of gambling losses; Cohan rule not applied; omissions and discrepancies in documents.
David C. McDonald T.C. Memo. 2007-358 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Richard L. Owens Jr. T.C. Memo. 2007-357 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Dale P. Role T.C. Memo. 2007-356 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
William Bennett et ux. T.C. Memo. 2007-355 Sec. 1402; self-employment income; minister; failure to timely file Form 4361 claiming ministerial exemption.
MMC Corp. et al. T.C. Memo. 2007-354 Sec. 475; 481; mark-to-market accounting; changes in accounting method; S corporation; Sec. 481 adjustments as built-in gains; adjustments predate S corporation election.
Jennifer J. Kemper T.C. Memo. 2007-353 Sec. Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Edward C. Seman Jr. T.C. Memo. 2007-352 Sec. Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Ralph E. Franhm et ux. T.C. Memo. 2007-351 Sec. 105; 106; 162; accident and health plans; health plan contributions; business expenses; policy in name of sole proprietor rather than employee spouse; Schedule C.
Geoff Eyler et ux. T.C. Memo. 2007-350 Sec. 105; 106; 162; accident and health plans; health plan contributions; business expenses; establishment of unwritten health plan; policy in name of sole proprietor rather than employee spouse; Schedule C.
Carmelo Montalbano T.C. Memo. 2007-349 Sec. 6663; 7201; fraud penalty; attempt to evade tax; relitigating issue of fraudulent intent; guilty plea to tax evasion; sentence based on diminished mental capacity.
Charles R. Cutler T.C. Memo. 2007-348 Sec. 408; 6213; IRAs; deficiencies-Tax Court petitions; distributions to IRA beneficiary taxable.
Juan Ramirez T.C. Memo. 2007-347 Sec. 6662; accuracy-related penalty; unreasonable reliance on tax preparer; amount of discrepancy between reported and actual liablity.
Juan Ramirez T.C. Memo. 2007-346 Sec. 3121; 3402; 3403; 6651; 6656; social security definitions; tax collected at source; employer's responsibility to withhold; failure to file or pay; failure to deposit taxes; employee vs. independent contractor; employer liable FICA and FUTA; failure to file employer forms; section 530 Revenue Act of 1978.
Zellard Lemon et ux. T.C. Memo. 2007-345 Sec. Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Diane M. Barber T.C. Memo. 2007-344 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Ramzy M. Kopty et ux. T.C. Memo. 2007-343 Sec. 72; 408; 6651; 6662; early distributions; IRAs; failure to file or pay; accuracy-related penalty; distributions from IRAs taxable; premature distributions; penalty tax.
Mohammed Ali Gazi et al. T.C. Memo. 2007-342 Sec. 6330; hearing before levy; collection due process; underlying tax liability.
Creed J. Pearson T.C. Memo. 2007-341 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; documentation; substantiation; payment of tax from proceeds of audit of another taxpayer; IRS rewards.
Dennis L. Knudsen et ux. T.C. Memo. 2007-340 Sec. 183; not-for-profit activities; hobby losses; exotic animal breeding; businesslike manner; profit motive.
Sterling Trading Opportunities LLC et al. T.C. Memo. 2007-339 Information disclosure; move to comple production of documents; work product protection.
Diane M. Barber T.C. Memo. 2007-338 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Joshua D. Swanson T.C. Memo. 2007-337 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Don M. Ticinovich T.C. Memo. 2007-336 Sec. 179; expensing business assets; issue raised too late; settlement with IRS reached; decision based on stipulation.
Robin T. Hardie T.C. Memo. 2007-335 Sec. 6330; hearing before levy; collection due process; check returned for insufficient funds; failure to challenge IRS computation of tax liability.
Michael L. Medkiff T.C. Memo. 2007-334 Sec. 179; expensing business assets; issue raised too late; settlement with IRS reached; decision based on stipulation.
Jeanne E. Amarasinghe et al. T.C. Memo. 2007-333 Sec. 401; 402; 414; 7430; pension plans; trust beneficiary's tax; domestic relations order; attorney's fees; DRO; order by court to withdraw funds from profit-sharing plan not qualified domestic relations order; distribution includable in income.
Charles Mandeville T.C. Memo. 2007-332 Sec. 25A; 217; 6651; 6654; 6673; HOPE scholarship credit; moving expense; failure to file or pay; failure to pay estimated tax; damages for delay; substantiation; self-serving testimony.
Ronald E. Byers T.C. Memo. 2007-331 Sec. 1401; 1402; 3402; 6651; 6654; self-employment tax; self-employment income; income tax collected at source; failure to file or pay; failure to pay estimated tax; independent contractor not employee; delivery company; truck driver.
Patrick D. Stevens T.C. Memo. 2007-330 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Jay D. Ranson T.C. Memo. 2007-329 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Stacy Lee Gonce T.C. Memo. 2007-328 Sec. 6015; innocent spouse relief; factors for equitable relief applied.
Gregory Eugene Thompson T.C. Memo. 2007-327 Sec. 72; 6662; 6673; early distributions; accuracy-related penalty; damages for delay; IRA distribution includable in income; 10-percent additional tax.
Susan Kay Dowell T.C. Memo. 2007-326 Sec. 6015; innocent spouse relief; actual knowledge; spousal abuse; benefit of funds.
Carl Klein T.C. Memo. 2007-325 Sec. 6330; 6651; 6654; 7122; hearing before levy; failure to file or pay; failure to pay estimated tax; compromises; collection due process; financially able to pay tax; sufficient income; offer-in-compromise.
Michael Kevin Boltinghouse T.C. Memo. 2007-324 Sec. 151; 152; 162; 163; 165; 170; 262; 274; 6651; personal exemptions; dependent definition; business expenses; taxes; casualty losses; charitable deduction; living expenses; travel and entertainment; business expense substantiation; failure to file or pay; business gifts; deduction for clothing; documentation; substantiation; recordkeeping.
Judy Hedrick Blosser T.C. Memo. 2007-323 Sec. 6330; hearing before levy; collection due process; reasons for failure to provide financial information; reasons for failure to file tax returns.
Patrick D. Stevens T.C. Memo. 2007-322 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Paula J. Elliott T.C. Memo. 2007-321 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Robert L. Tarter et ux. T.C. Memo. 2007-320 Sec. 167; 6651; 6662; depreciation; failure to file or pay; accuracy-related penalty; business expenses; substantiation; documentation; recordkeeping.
Sherri Fabre T.C. Memo. 2007-319 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Andrea N. Grant T.C. Memo. 2007-318 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Gabino Diaz T.C. Memo. 2007-317 Sec. 7430; attorney's fees; litigation costs; IRS substantially justified; documents not provided to substantiate deductions.
Marvin Silverman T.C. Memo. 2007-316 Sec. 6330; hearing before levy; collection due process; challenge to underlying liabilities; previous bankruptcy proceeding.
Stanley C. Wolcott T.C. Memo. 2007-315 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; Paperwork Reduction Act challenge to penalties.
Paul J. Charpentier T.C. Memo. 2007-314 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Wayne T. Howard T.C. Memo. 2007-313 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
David L. Samuel T.C. Memo. 2007-312 Sec. 6330; 7122; hearing before levy; compromises; offer in compromise; dissipated assets; availability of assets; financial disclosure.
Gary Dean Madden et ux. T.C. Memo. 2007-311 Sec. 72; 6402; 6512; early distributions; authority to make refunds; Tax Court petitions; jurisdiction to review credits under 6402; overpayment credit.
Peter D. Dahlin Attorney at Law, P.S. T.C. Memo. 2007-310 Sec. 6203; 6330; assessment method; hearing before levy; collection due process; computer generated transcripts; Form 4340.
Nora E. Keating et al. T.C. Memo. 2007-309 Sec. 162; 183; 212; business expenses; not-for-profit activity; expense of producing income; hobby loss; horse breeding.
Meghan A. Prentiss T.C. Memo. 2007-308 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Gary J. Giammatteo T.C. Memo. 2007-307 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
David Brian Nolan T.C. Memo. 2007-306 Sec. 72; 529; early distributions; tuition programs; annuities; 10 percent additional tax; IRA; qualified higher education expense; high school.
Universal Marketing Inc. T.C. Memo. 2007-305 Sec. 162; 168; business expenses; ACRS; depreciation; excessive compensation; reasonable compensation; bonus; recovery period on equipment; mixed assets purchased.
Alfred A. Diffee Jr. et ux. T.C. Memo. 2007-304 Sec. 6330; hearing before levy; collection due process; adjustments to collection information statement.
Wayne Allen Mootz T.C. Memo. 2007-303 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; offer in compromise; OIC; ability to pay.
Stuart Hult T.C. Memo. 2007-302 Sec. 6159; 6320; 6321; 6323; 6330; installment agreements; hearing on filing lien notice; lien for taxes; priority of liens; hearing before levy; collection due process; offer under consideration; OIC; payment of liability within limitations period.
Daniel G. Callahan et al. T.C. Memo. 2007-301 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay.
Benjamin O. Agbaniyaka et ux. T.C. Memo. 2007-300 Sec. 162; 179; 274; 280F; 6662; business expenses; expensing business assets; business expense substantiation; luxury auto-listed property; accuracy-related penalty; documentation; recordkeeping; unreimbursed employee expenses; carrying on a trade or business.
Robert H. Golden et ux. T.C. Memo. 2007-299 Sec. 6015; innocent spouse relief; knowledge of investment and tax liabilities; tax liabilities attributable to spouse.
James Kerr Schlosser T.C. Memo. 2007-298 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; tax protester arguments.
Cynthia Ann Schlosser T.C. Memo. 2007-297 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; tax protester arguments.
Eileen G. Akers T.C. Memo. 2007-296 Sec. 163; 6662; investment interest; accuracy-related penalty; business expense deduction; documentation; recordkeeping; substantiation.
Paul E. Ballmer T.C. Memo. 2007-295 Sec. 86; 104; 6651; 6654; benefits income inclusion; damage awards-sick pay; failure to file or pay; failure to pay estimated tax; damages for emotional distress; Social Security benefits.
Michael D. Cornwell et ux. T.C. Memo. 2007-294 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; offer in compromise; inclusion of overtime pay from prior years.
Estate of Charles A. Lippitz et al. T.C. Memo. 2007-293 Sec. 6015; 7430; innocent spouse relief; attorney's fees; litigation costs; substantially justified; change in justification; entitled to expenses after change.
Hubert Joubert T.C. Memo. 2007-292 Sec. 86; 402; 6651; 6654; benefits income inclusion; trust beneficiary's tax; failure to file or pay; failure to pay estimated tax; Social Security benefits; distribution received under qualified domestic relations order; QDRO.
Richard M. Downing T.C. Memo. 2007-291 Sec. 6320; 6321; 6330; hearing on filing lien notice; hearing before levy; liens for taxes; collection due process; notice of intent to levy not mailed to last known address; assessment without notice of deficiency.
Richard A. Vaitonis T.C. Memo. 2007-290 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Curr-Spec Partners LP et al. T.C. Memo. 2007-289 Sec. 6229; 6501; partnership assessment limitations; limitations on assessment; petition to challenge final partnership administrative adjustment; FPAA limitations period not expired.
Carol A. Savage T.C. Memo. 2007-288 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Robert E. Drake, Jr. T.C. Memo. 2007-287 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Cecil R. Hawkins et ux. T.C. Memo. 2007-286 Sec. 104; damages awards-sick pay; payment received to settle employment claim; includable in income; not received for personal physical injuries or physical sickness; Murphy cited.
Amber R. Burton T.C. Memo. 2007-285 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Christopher M. Teske T.C. Memo. 2007-284 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Richard S. Cotler T.C. Memo. 2007-283 Sec. 104; damage awards-sick pay; disability payments nontaxable; employee reimbursement of employer's payments for policy.
Norman C. Eckersley et ux. T.C. Memo. 2007-282 Sec. 1221; 1222; capital asset; capital gains definition; settlement of claim by employee; ordinary income vs. capital gain; estinguishment of claim vs. sale or exchange of life insurance policy.
Richard Edwin Elder et ux. T.C. Memo. 2007-281 Sec. 408A; 7430; Roth IRAs; attorney's fees; litigation costs; first-time homebuyer exception; substantially justified.
Michael R. Davis T.C. Memo. 2007-280 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Robert E. Drake Jr. T.C. Memo. 2007-279 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Estate of Charles Whittake Wright et al. T.C. Memo. 2007-278 Sec. 104; damage awards-sick pay; settlement proceeds excludable from income; personal injury; settlement agreement language.
Stacy L. Nobles T.C. Memo. 2007-277 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; failure to show support for claimed dependents.
Marc Kirch T.C. Memo. 2007-276 Sec. 475; 6330; 6651; mark-to-market accounting; hearing before levy; failure to file or pay; collection due process; failure to make mark-to-market election; net operating loss carryback.
Rex E. Cotten T.C. Memo. 2007-275 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Amber R. Burton T.C. Memo. 2007-274 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Daniel L. Reeves T.C. Memo. 2007-273 Sec. 316; dividend defined; constructive dividend; corporate funds used to construct property on shareholder's land; no economic benefit to shareholder.
Vitamin Village Inc. T.C. Memo. 2007-272 Sec. 162; 157; excessive compensation; depreciation deduction; buildings constructed on shareholder's land.
Sara J. Burns T.C. Memo. 2007-271 Sec. 61; gross income; whistle-blower suit reward as income; subject to creditor's claim in bankruptcy.
Stephanie K. Mills T.C. Memo. 2007-270 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; failure to appear in court; failure to prosecute case.
Yvonne Thomas T.C. Memo. 2007-269 Sec. 6330; hearing before levy; collection due process; challenge of underlying tax liability; notice of deficiency received; failure to file Tax Court petition.
Caprice M. Teske T.C. Memo. 2007-268 Sec.61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Rick E. Smith T.C. Memo. 2007-267 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
M. Kenneth Creamer T.C. Memo. 2007-266 Sec. 6330; 6331; 6673; hearing before levy; levy and distraint; damages for delay; collection due process; frivolous arguments.
James E. Anderson et al. T.C. Memo. 2007-265 Sec. 6330; hearing before levy; collection due process; frivolous arguments; tax protester.
Nicholas D. Newton T.C. Memo. 2007-264 Sec. 6330; hearing before levy; collection due process; rejection of offer in compromise; OIC.
Lester Ronald Coleman T.C. Memo. 2007-263 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; wavier of right to challenge tax liability; Form 4549.
John O. Green T.C. Memo. 2007-262 Sec. 6212; 6651; 6654; 6673; 7522; notice of deficiency; failure to file or pay; failure to pay estimated tax; damages for delay; content of notice; frivolous arguments; jurisdiction.
Mitra H. Salmassi T.C. Memo. 2007-261 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; assets available to pay tax liability.
Stanley C. Cameron T.C. Memo. 2007-260 Sec. 162; 212; business expenses; expense of producing income; trade or business of trading securities; trader or investor; level of trading activity; investment related expenses as business expenses.
Glenda M. Wipperfurth T.C. Memo. 2007-259 Sec. 6651; 6673; failure to file or pay; damages for delay; tax protester arguments; frivolous arguments; court warnings.
Christopher M. Teske et ux. T.C. Memo. 2007-258 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Mark A. Novitsky T.C. Memo. 2007-257 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Laura E. Tudor T.C. Memo. 2007-256 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Richard C. Joss T.C. Memo. 2007-255 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Petaluma FX Partners LLC et al. T.C. Memo. 2007-254 Sec. 6223; 6226; 7442; notice of partnership proceeding; partnership court review; Tax Court jurisdiction; final partnership administrative adjustment; FPAA; partnership not misled by typographical error.
John E. Booth T.C. Memo. 2007-253 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Miranda E. Everett T.C. Memo. 2007-252 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Shane Stevens T.C. Memo. 2007-251 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Paul B. Dietsche T.C. Memo. 2007-250 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Uriah Vincent Jones T.C. Memo. 2007-249 Sec. 1401; 1402; self-employment tax; self-employment income; independent contractors; factors weighed; construction contractor; fixed sum for work.
Paul B. Dietsche T.C. Memo. 2007-248 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Robert R. Teuscher et ux. T.C. Memo. 2007-247 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Thomas D. Hamann et ux. T.C. Memo. 2007-246 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Matthew G. Newcomb T.C. Memo. 2007-245 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Lee B. Arberg et ux. T.C. Memo. 2007-244 Sec. 162; 475; 6662; business expenses; mark-to-market accounting; accuracy-related penalty; investor not trader in securities; denial of business expenses.
Gregory Alan Lindstrom T.C. Memo. 2007-243 Sec. 6212; 6213; 7502; last-known address; deficiencies, petition to Tax Court; timely mailing is timely filing; lack of jurisdiction; petition untimely.
Kevin F. Foley et ux. T.C. Memo. 2007-242 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; IRS refusal to delay collection activity.
Bobby J. Prater T.C. Memo. 2007-241 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; installment agreement rejected; failure to provide financial information.
Craig H. Bond et ux. T.C. Memo. 2007-240 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; tax liability not in dispute.
James C. Harris T.C. Memo. 2007-239 Sec. 24; 151; 152; child credit; personal exemptions; dependent defined; noncustodial parent; release of claim to dependency exemption.
Lee F. Haney, Sr. et ux. T.C. Memo. 2007-238 Sec. 61; 179; 1366; 6663; gross income; expensing business assets; S corporation passthrough; fraud penalty; underreporting income; failure to deposit checks; personal expenses claimed as business expenses; hobby.
Richard Fransen T.C. Memo. 2007-237 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; tax liability not at issue; failure to challenge deficiency notices.
Michael C. Dodge T.C. Memo. 2007-236 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; IRS failure to comply with Paperwork Reduction Act not excuse.
Michael C. Hollen et ux. T.C. Memo. 2007-235 Sec. 6320; 6330; 6653; hearing on filing lien notice; hearing before levy; negligence penalty; collection due process; underlying liability not at issue; previously litigated.
David Bruce Billings T.C. Memo. 2007-234 Sec. 6015; innocent spouse relief; spouse embezzled; knowledge of embezzled funds; benefit from funds.
Don Mahoney T.C. Memo. 2007-233 Sec. 6330; hearing before levy; collection due process; misapplied installment agreement payments; evidence of agreement.
Harry Snyder T.C. Memo. 2007-232 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Angela L. Garner T.C. Memo. 2007-231 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Jose R. Dominguez T.C. Memo. 2007-230 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Craig M. Dunne et ux. T.C. Memo. 2007-229 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Rolland Rue et ux. T.C. Memo. 2007-228 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Charles Roy Schwendeman et al. T.C. Memo. 2007-227 Sec. 170; 6015; charitable deduction; innocent spouse relief; substantiation; documentation; knowledge of invalid charitable contributions.
Alex Oria et ux. T.C. Memo. 2007-226 Sec. 6662; accuracy-related penalty; reliance on professional advice; underreporting income.
James Benjamin Wood III T.C. Memo. 2007-225 Sec. 6320; 6330; 6673; hearing on filine lien notice; hearing before levy; damages for delay; collection due process; failure to provide valid challenge; frivolous arguments.
Douglas A. Gibson T.C. Memo. 2007-224 Sec. 104; 6662; damage awards-sick pay; accuracy-related penalty; settlement proceeds; discrimination case; physical injuries; reliance on professional advice.
Tae M. Kim et ux. T.C. Memo. 2007-223 Sec. 6662; 7430; accuracy-related penalty; attorney's fees; litigation costs; definition of prevailing party; substantially justified.
Colorado Mufflers Unlimited Inc. T.C. Memo. 2007-222 Sec. 3101; 3102; 3111; 3121; 3402; 6673; rate of social security taxes; deduction of FICA tax from wages; social security tax liability; social security definitions; income tax collected at source; damages for delay; frivolous arguments.
Craig I. Smith et ux. T.C. Memo. 2007-221 Sec. 6150; 6330; 6331; tax installment agreements; hearing before levy; levy and distraint; collection due process; termination of installment agreement for noncompliance; request for hearing withdrawn.
Judith E. Schmick T.C. Memo. 2007-220 Sec. 6015; 7463; innocent spouse relief; small Tax Court cases; relief sought in excess of $50,000.
Rhonda K. Juell et al. T.C. Memo. 2007-219 Sec. 6015; innocent spouse relief; Hoyt partnership.
Terrene Investments, Ltd. et al. T.C. Memo. 2007-218 Sec. 170; charitable deduction; valuation of land donation; valuation; expert opinions; appraisal.
Theodore Major Green et ux. T.C. Memo. 2007-217 Sec. 86; 104; 165; 172; 6662; benefits income inclusion; damage awards-sick pay; casualty loss; net operating loss; accuracy-related penalty; Social Security benefits; benefits as worker's compensation; uncollected judgment discharged in bankruptcy.
Joshua A. Stone T.C. Memo. 2007-216 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
David S. Cooper T.C. Memo. 2007-215 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Esther R. Boone T.C. Memo. 2007-214 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Robert P. Schneider T.C. Memo. 2007-213 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Kenneth E. Robinson T.C. Memo. 2007-212 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Western Management Inc. T.C. Memo. 2007-211 Sec. 7430; attorney's fees; substantially prevail.
David A. Demetree et ux. T.C. Memo. 2007-210 Sec. 7430; attorney's fees; IRS position substantially justified; transfers to bank account; gifts and loans.
Raymond E. Vogt Jr. T.C. Memo. 2007-209 Sec. 6651; 6654; 6662; 6663; 7491; failure to file or pay; failure to pay estimated tax; accuracy-related penalty; fraud penalty; burden of proof; concealed income; cooperation with IRS; false information given; false W-4 forms filed.
Corrie Miles T.C. Memo. 2007-208 Sec. 6321; 6330; liens for taxes; hearing before levy; collection due process; bankruptcy proceeding; previously filed liens.
Royce A. Ellis T.C. Memo. 2007-207 Sec. 446; 6001; 6020; 6651; 6654; 7121; 7605; clear reflection of income; required records; returns prepared by IRS; failure to file or pay; failure to pay estimated tax; closing agreements; examination time and place; notice of bypass; 30-day letter; bank deposits method; recordkeeping; reconstruction of income; dummy returns.
Alex B. Rhodes, Jr. T.C. Memo. 2007-206 Sec. 61; 72; 6651; 6654; 6673; gross income; early distributions; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments.
W. Brian McDermott T.C. Memo. 2007-205 Sec. 6213; 6673; deficiencies, Tax Court petition; damages for delay; late filing of petition.
Ralph Howell T.C. Memo. 2007-204 Sec. 6221; 6404; partnership level tax treatment; abatements; interest; period between filing and assessment of deficiency not due to IRS error.
Estate of Gertrude Zlotowski et al. T.C. Memo. 2007-203 Sec. 6018; 6075; 6081; 6651; estate tax return filing; estate and gift filing time; filing time extensions; failure to file or pay; late filing not due to reasonable cause; reliance on professional advice.
Robert Gillespie et ux. et al. T.C. Memo. 2007-202 Sec. 6673; damages for delay; meritless suit; taxpayer's attorney liable for excess IRS attorney fees.
Laura K. Davis et al. T.C. Memo. 2007-201 Sec. 6673; damages for delay; frivolous arguments; failure to pursue administrative remedies; taxpayer's attorney liable for excess IRS attorney fees.
Kevin M. Moore T.C. Memo. 2007-200 Sec. 6330; 6673; 7456; hearing before levy; damages for delay; Tax Court testimony; frivolous arguments; $25,000 penalty.
Corky J. Self T.C. Memo. 2007-199 Sec. 61; 911; gross income defined; earned income exclusion; Antarctica not a foreign country.
Robert W. Sheid et ux. T.C. Memo. 2007-198 Sec. 61; 911; gross income defined; earned income exclusion; Antarctica not a foreign country.
Robert S. Hicks T.C. Memo. 2007-197 Sec. 61; 911; gross income defined; earned income exclusion; Antarctica not a foreign country.
Laura M. Gravelle T.C. Memo. 2007-196 Sec. 61; 911; gross income defined; earned income exclusion; Antarctica not a foreign country.
Jennifer C. Shaw T.C. Memo. 2007-195 Sec. 61; 911; gross income defined; earned income exclusion; Antarctica not a foreign country.
Ragnhild Anne Westby T.C. Memo. 2007-194 Sec. 6330; hearing before levy; collection due process; failure to properly raise issue; liability previously litigated.
Carlos R. Menendez et al. T.C. Memo. 2007-193 Sec. 6015; innocent spouse relief; lack of actual knowledge of withdrawals from retirement account.
Said Jumaa T.C. Memo. 2007-192 Sec. 6330; hearing before levy; collection due process; summary judgment.
Duane R. Sundin T.C. Memo. 2007-191 Sec. 61; 911; gross income defined; earned income exclusion; Antarctica not a foreign country.
Kevin Key et ux. T.C. Memo. 2007-190 Sec. 61; 911; gross income defined; earned income exclusion; Antarctica not a foreign country.
Barbara E. Seaman T.C. Memo. 2007-189 Sec. 61; 451; gross income defined; year of inclusion; distribution under divorce decree; ex-spouse's military retirement pay; constructive receipt of life insurance dividends.
Tyson Foods Inc. et al. T.C. Memo. 2007-188 Sec. 6001; required records; recordkeeping; substantiation; documentation; basis for purposes of depreciation.
Kelly A. Nevins T.C. Memo. 2007-187 Sec. 61; 911; gross income defined; earned income exclusion; Antarctica not a foreign country.
Scott E. Hulse et ux. T.C. Memo. 2007-186 Sec. 61; 911; gross income defined; earned income exclusion; Antarctica not a foreign country.
Duane R. Sundin T.C. Memo. 2007-185 Sec. 61; 911; gross income defined; earned income exclusion; Antarctica not a foreign country.
Wayne D. Blake T.C. Memo. 2007-184 Sec. 6213; 7502; deficiencies Tax Court petition; timely mailing is timely filing; not postmarked; attorney's testimony of mailing.
Roy W. Oswandel et ux. T.C. Memo. 2007-183 Sec. 162; 183; 274; 6662; 7491; business expenses; not-for-profit activities; business expense substantiation; accuracy-related penalty; burden of proof; hobby losses; recordkeeping; documentation; Cohan rule; engaged in ministerial duties for profit.
Estate of Kimberly A. Hicks et al. T.C. Memo. 2007-182 Sec. 2053; deduction for expenses; estate taxes; bona fide loan deductible against estate; sham loan to trust.
Jack A. Upchurch T.C. Memo. 2007-181 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; reference to wrong year in notice of deficiency not misleading.
Toni L. Sarchett T.C. Memo. 2007-180 Sec. 71; 215; alimony; alimony; alimony definition; division of community property; without regard to recipient's death.
Dan R. Kunze et al. T.C. Memo. 2007-179 Sec. 911; earned income exclusion; Antarctica not foreign country.
Steve A. Chamberlain et ux. T.C. Memo. 2007-178 Sec. 24; 151; 152; child credit; personal exemptions; dependent defined; noncustodial couple; Form 8332 filing for prior year.
Michael J. Rozzano Jr. et ux. T.C. Memo. 2007-177 Sec. 162; 183; business expenses; not-for-profit activities; horse boarding activity; activity engaged in with profit intent; business never profitable; bona fide business.
James Grover T.C. Memo. 2007-176 Sec. 6330; hearing before levy; collection due process; notice of determination never issued; court lacks jurisdiction.
Wendell Ray Holloway T.C. Memo. 2007-175 Sec. 6015; 6330; innocent spouse relief; hearing before levy; collection due process.
Ronald Z. Thompson T.C. Memo. 2007-174 Sec. 162; 6662; business expenses; accuracy-related penalty; educational expenses of flight school; commercial pilot's certificate; aeronautical engineer; qualified as new trade or business.
Timothy Kosinski et ux. T.C. Memo. 2007-173 Sec. 6015; 6663; innocent spouse relief; fraud penalty; unreported flow-through income from S corporation; dealing in cash; cost-of-goods sold expenses; cash payments to employees.
Richard L. Clark T.C. Memo. 2007-172 Sec. 6651; 6654; 7491; failure to file or pay; failure to pay estimated tax; burden of proof; lack of third-party information; records destroyed by fire; Cohan rule; reconstruction of records.
River City Ranches #1 Ltd. et al. T.C. Memo. 2007-171 Sec. 6229; 6621; partnership assessment limitations; large corporate underpayments; Hoyt partnership transactions; limitations period; final partnership administrative adjustments; FPAA.
Danielle N. Dubois-Matthews T.C. Memo. 2007-170 Sec. 6213; deficiencies, petition to Tax Court petitions; 90-day period; late filing of petition; lack of jurisdiction.
Estate of Sylvia Gore et al. T.C. Memo. 2007-169 Sec. 2033; 2036; 2038; 2041; 2053; decedent's property interest; retained life estate; revocable transfers; powers of appointment; deduction for expenses; attempted transfer of assets to family limited partnership; retained ownership and control.
Edward W. Arnold et ux. T.C. Memo. 2007-168 Sec. 165; 1401; 1402; 6651; 6662; 6673; worthless stock; self-employment tax; self-employment income; failure to file or pay; accuracy-related penalty; damages for delay; substantiation; documentation; recordkeeping; assignment of income to S corporation; distributions from S corporation.
Cynthia K. Beatty T.C. Memo. 2007-167 Sec. 6015; innocent spouse relief; equitable relief; constructive knowledge of tax liability; factors weighed; economic hardship.
Stephen S. Ziegler T.C. Memo. 2007-166 Sec. 469; passive loss limitations; passive activity losses; partnership; transitional rule; equal protection rights.
Elizabeth Lai T.C. Memo. 2007-165 Sec. 446; 6662; 6663; clear reflection of income; accuracy-related penalty; fraud penalty; failure to show fraudulent intent; intrafamily loans; unreported income.
Warren R. Follum T.C. Memo. 2007-164 Sec. 183; 6303; 6320; not-for-profit activity; notice and demand for tax; hearing on filing lien notice; collection due process; hobby losses; tournament sport fishing; res judicata.
Roger Pavlica T.C. Memo. 2007-163 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; installment agreement request denied; history of failure to comply with federal tax obligations; not current on income tax returns.
Oliver W. Williams et ux. T.C. Memo. 2007-162 Sec. 6330; hearing before levy; collection due process.
Larry Bruce T.C. Memo. 2007-161 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; failure to submit offer in compromise.
Chester E. Davis T.C. Memo. 2007-160 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; frivolous arguments; tax protester arguments.
John Ballard T.C. Memo. 2007-159 Sec. 3402; 6213; 6330; income tax collected at source; deficiencies, Tax Court petitions; hearing before levy; collection due process; withholding status determined by IRS; Tax Court jurisdiction; notice of determination or deficiency not issued.
G. Kierstead Family Holdings Trust et al. T.C. Memo. 2007-158 Sec. 6662; accuracy-related penalty; use of business trusts; trust disregarded for tax purposes; reliance on competent tax professionals.
Gary Lee Colvin T.C. Memo. 2007-157 Sec. 162; 274; 3121; business expenses; business expense substantiation; social security definitions; statutory employee vs. common law employee; mileage; accounting and legal fees; substantiation; documentation; recordkeeping.
Victoria Rae Moore T.C. Memo. 2007-156 Sec. 6015; innocent spouse relief; Hoyt partnership; participation in Tax Court proceedings without seeking innocent spouse relief.
Theodore C. Schwartz et ux. T.C. Memo. 2007-155 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; rejection of collection alternative; current in estimated tax payments.
William C. Smith et ux. T.C. Memo. 2007-154 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; hobby losses; direct marketing activity; profit intention; reliance on accountant's advice.
Sean M. Riley et ux. T.C. Memo. 2007-153 Sec. 162; 262; 274; 280F; 6001; travel expenses; living expenses; business expense substantiation; luxury auto-listed property; required records; documentation; recordkeeping; away from home; tax home; uniforms and cleaning.
David A. Wilbert et ux.T.C. Memo. 2007-152 Sec. 162; 262; travel expenses; charitable deduction; living expenses; required records; substantiation; documentation; recordkeeping; away from home; tax home; uniforms and cleaning.
Christopher D. Farran et ux. T.C. Memo. 2007-151 Sec. 162; 170; 262; 274; 6001; travel expenses; charitable deduction; living expenses; business expense substantiation; required records; substantiation; documentation; recordkeeping; away from home; tax home; uniforms and cleaning.
Steven S. Bogue et ux. T.C. Memo. 2007-150 Sec. Sec. 162; 170; 262; 274; 280F; travel expenses; charitable deduction; living expenses; business expense substantiation; luxury auto-listed property; substantiation; documentation; recordkeeping; away from home; tax home; unreimbursed business expenses; uniforms and cleaning.
Leonard Stockwell T.C. Memo. 2007-149 Sec. 162; 170; 262; 274; 6001; travel expenses; charitable deduction; living expenses; business expense substantiation; required records; substantiation; documentation; recordkeeping; away from home; tax home; cell phone expense; uniforms and cleaning.
Stanley A. Wasik et ux. T.C. Memo. 2007-148 Sec. 162; 262; 274; 280F; travel expenses; living expenses; business expense substantiation; luxury auto-listed property; away from home; tax home; deduction for general circulation newspaper; uniforms and cleaning; substantiation of cell phone expense; documentation; recordkeeping.
Yuri G. Glotov T.C. Memo. 2007-147 Sec. 162; 167; 6662; business expenses; depreciation; accuracy-related penalty; not carrying on trade or business; start-up expenditures.
Wilson D. Watson T.C. Memo. 2007-146 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments.
James G. Lebloch et al. T.C. Memo. 2007-145 Sec. 61; 280A; 446; 6662; 7491; gross income; business use of home; clear reflection of income; accuracy-related penalty; burden of proof; unreported income; reconstruction of income; bank deposits method; substantiation; recordkeeping; documentation.
Darwin J. Albers et ux. T.C. Memo. 2007-144 Sec. 105; 162; accident and health plans; business expenses; wage payment to spouse used to purchase health insurance.
Edward G. Castleman T.C. Memo. 2007-143 Sec. 6330; hearing before levy; collection due process; challenge to tax liability.
Orlun K. Jones T.C. Memo. 2007-142 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; request for audit reconsideration.
Kim H. Barnes T.C. Memo. 2007-141 Sec. 161; 170; allowance of deductions; charitable deduction; contributions; substantiation; documentation; unreimbursed employee business expenses.
Calpo Hom & Dong Architects Inc. T.C. Memo. 2007-140 Sec. 11; 448; corporate tax rates; cash accounting limitations; qualified personal service corporation; flat 35% tax; services performed in qualifying field.
Hon Pui Yip T.C. Memo. 2007-139 Sec. 162; 1401; 1402; business expenses; self-employment tax; self-employment income; substantiation of business expenses.
Fred Sebastian T.C. Memo. 2007-138 Sec. 6212; notice of deficiency; last-known address; incorrect ZIP code an inconsequential error.
Edward Fong T.C. Memo. 2007-137 Sec. 6330; hearing before levy; collection due process; decision letter not subject to review by court; jurisdiction; untimely request for collection due process hearing.
Teresa G. Butner T.C. Memo. 2007-136 Sec. 6015; innocent spouse relief; unpaid self-employment tax of spouse.
Morton Kwestel et ux. T.C. Memo. 2007-135 Sec. 408; 408A; 7430; IRAs; Roth IRAs; attorney's fees; prevailing party; claim of refund; letter from IRS Compliance Division and IRS position.
Barry E. Moore et ux. T.C. Memo. 2007-134 Sec. 453; 1031; installment method; like-kind exchanges; exchange of vacation homes; not held for investment; elect out of installment method.
Cheryl A. Wolf T.C. Memo. 2007-133 Sec. 6330; 7623; hearing before levy; expenses of detecting frauds; collection due process; claim for IRS reward; court lacks jurisdiction.
Richard N. Pate T.C. Memo. 2007-132 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; Tax Court sanctions; frivolous arguments.
Gerard Hennessey et ux. T.C. Memo. 2007-131 Sec. 162; 274; 7430; business expenses; business expense substantiation; attorney's fees; litigation expenses; IRS position substantially justified.
Mila Alemasov et vir T.C. Memo. 2007-130 Sec. 162; 274; 6651; business expenses; business expense substantiation; failure to file or pay; travel expenses; documentation; recordkeeping.
Debra Anne Banderas T.C. Memo. 2007-129 Sec. 6015; innocent spouse relief; reasonable belief tax would be paid; economic hardship.
Matalia Ravelo Escandon T.C. Memo. 2007-128 Sec. 3509; 6651; employer's wage tax liability; failure to file or pay; independent contractor; unemployment compensation; taxpayer liable for taxes not withheld.
Janet Marie Wilson et al. T.C. Memo. 2007-127 Sec. 6015; innocent spouse relief; knowledge of unreported income; abuse by spouse; items related to deficiency not allocable to innocent spouse; intervenor.
Belma Begic et al. T.C. Memo. 2007-126 Sec. 6015; innocent spouse relief; knowledge of unreported income; participation in business; return not signed.
Perry C. Krape T.C. Memo. 2007-125 Sec. 6512; Tax Court petition limitations; delinquent return not refund claim; court lacking jurisdiction; request for refund.
W.W. Eure, M.D. Inc. T.C. Memo. 2007-124 Sec. 11; corporate tax rates; qualified personal service corporation; providing healthcare services.
Walter Moore et ux. T.C. Memo. 2007-123 Sec. 83; 421; 422; 424; 6662; property transferred for services; nonstatutory stock options; incentive stock options; stock option definitions; accuracy-related penalty; qualified stock option; novel issue and penalty.
Anna E. Charlton T.C. Memo. 2007-122 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; default judgment in favor of IRS; failure to prosecute claim.
William M. Smith T.C. Memo. 2007-121 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments; tax protester.
William F. Middleton T.C. Memo. 2007-120 Sec. 6330; hearing before levy; collection due process; prior Tax Court proceeding; opportunity for hearing.
Daniel C. Greer et ux. T.C. Memo. 2007-119 Sec. 6653; 6659; negligence penalty; applicable penalty rules; investors in purported tax shelter; shelter promoter under investigation; (Sec. 6659 applicable at time partnership return filed).
Timothy L. Clouse T.C. Memo. 2007-118 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous arguments.
Lynne M. Smith et al. T.C. Memo. 2007-117 Sec. 6015; innocent spouse relief; lack of jurisdiction; no deficiency asserted; Billings.
Michael Alan Jackson et ux. et al. T.C. Memo. 2007-116 Sec. 61; 72; 111; 6651; 6654; gross income definition; early distributions; tax benefit recovery items; failure to file or pay; failure to pay estimated taxes; premature distributions; frivolous arguments; tax protester.
Nicolas Charles Karkabe T.C. Memo. 2007-115 Sec. 6662; 6673; accuracy-related penalty; damages for delay; frivolous arguments; tax protester.
Paul L. Bowman T.C. Memo. 2007-114 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; frivolous arguments.
David E. Benson T.C. Memo. 2007-113 Sec. 162; 274; 6662; business expenses travel and entertainment; accuracy-related penalty; legal expenses related to business or profit-seeking activity; business gifts; employer reimbursement policy; documentation; recordkeeping; substantiation.
Bea-Jaye Ware T.C. Memo. 2007-112 Sec. 6015; innocent spouse relief; equitable relief; abuse of discretion in denial.
Doris Lee Newsome T.C. Memo. 2007-111 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; lack of jurisdiction; summary judgment; tax liability already disputed Daniel Panice et ux. T.C. Memo. 2007-110 Sec. 6662; accuracy-related penalty; Hoyt cattle partnership; gross valuation misstatement; 40 percent penalty.
Patricia B. Paterson et al. T.C. Memo. 2007-109 Sec. 61; 6501; 6663; gross income defined; limitations on assessment; fraud penalty; unreported income of bookmaker; false tax returns; badges of fraud; spouse liable for fraud penalty; cooperation with IRS.
Neil Malcolm Cowie et ux. T.C. Memo. 2007-108 Sec.7430; awarding of costs and fees; attorney's fees; litigation costs; pro se litigant; IRS position substantially justified; award amount claim.
Estate of Hilde E. Erickson et al. T.C. Memo. 2007-107 Sec. 2036; retained life estates; assets transferred to family limited partnership; retained rights; significant nontax purposes.
Edward W. Clough T.C. Memo. 2007-106 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; IRS abuse of discretion; frivolous arguments; penalty for delay; verification of issuance of notice of deficiency to hearing officer.
In Touch Properties LLC et al. T.C. Memo. 2007-105 Sec. 461; 6001; 6221; 6226; 6231; 7602; year of deduction; economic performance; required records; partnership level treatment; partnership court review; definition partnership items; IRS examinations; recordkeeping; documentation; substantiation.
Tax Xuan Bui T.C. Memo. 2007-104 Sec. 6404; 6662; abatements; accuracy-related penalty; IRS error or delay; agreed-to amount.
John Karason T.C. Memo. 2007-103 Sec. 167; 179; 704; 6662; depreciation deduction; expensing business assets; partner's distributive share; accuracy-related penalty; substantiation of depreciation deductions; substantiation of basis in partnership.
Jeffry Chou et ux. T.C. Memo. 2007-102 Sec. 83; 422; 6015; 6330; property transferred for services; incentive stock options; innocent spouse relief; hearing before levy; collection due process; levy challenge moot; IRS concession; knew or should have known tax would not be paid.
Gary W. McDonough T.C. Memo. 2007-101 Sec. 6662; accuracy-related penalty; Hoyt partnership.
Hubert W. N. Chang T.C. Memo. 2007-100 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; tax protester arguments.
Connie Lucic et al. T.C. Memo. 2007-99 Sec. 6015; innocent spouse relief; former spouse as intervenor; intervenor failing to prosecute case.
Christina Connolly T.C. Memo. 2007-98 Sec. 61; 104; 6651; 6662; gross income defined; damage awards; sick pay; failure to file or pay; accuracy-related penalty; discrimination claim settlement; exclusion from income; personal injuries.
Sandra Holmes T.C. Memo. 2007-97 Sec. 6001; required records; substantiation; documentation; recordkeeping; amount paid during year at issue.
Nance Eva Dehring T.C. Memo. 2007-96 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge of tax liabilities.
Thomas Olan Maxton, Jr. T.C. Memo. 2007-95 Sec. 6320; 6321; 6330; 7521; hearing on filing lien notice; lien for taxes; hearing before levy; taxpayer interview; collection due process; termination of hearing for recording without notice; frivolous arguments.
Estate of Nancy Sblendorio et al. T.C. Memo. 2007-94 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; opportunity to dispute liability with Appeals; tax liability in collection review proceeding.
Industrial Investors T.C. Memo. 2007-93 Sec. 6330; 6331; 7430; hearing before levy; levy and distraint; litigation costs; collection due process; ex parte communications; appeals office closest to taxpayer's principal place of business; abuse of discretion; offer in compromise.
Tracey L. Topping T.C. Memo. 2007-92 Sec. 162; 183; business expenses; not-for-profit activities; equestrian activities used to promote and establish contacts for interior design business; ordinary and necessary business expenses.
Sam E. Scott T.C. Memo. 2007-91 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; arguments without merit; IRS refusal to consider collection alternatives.
Roger F. Duronio et ux. T.C. Memo. 2007-90 Sec. 72; early distributions; 10 percent additional to tax; penalty; failure to show distribution used for child;s tuition; guarantee of loan for tuition.
Estate of Melvine B. Atkinson et al. T.C. Memo. 2007-89 Sec. 6330; hearing before levy; collection due process; collection by levy.
Thomas J. Nehrlich T.C. Memo. 2007-88 Sec. 6221; 6231; partnership level tax treatment; partnership item definitions; TEFRA audit; disallowed charitable deduction; valuation of property donation.
Duane D. Gay et ux. T.C. Memo. 2007-87 Sec. 263; 6662; capital expenditures; accuracy-related penalty; capitalization of expenditures on rental property.
Diane C. Lincir T.C. Memo. 2007-86 Sec. 6013; 6015; joint returns; innocent spouse relief; prior Tax Court litigation; relief not available in previous proceeding.
Rameses School of San Antonio, Texas T.C. Memo. 2007-85 Sec. 501; 7428; tax-exempt organizations; declaratory judgments; tax-exempt status revoked; private benefit from organization; excess salary.
Suzanne Z. Ataky T.C. Memo. 2007-84 Sec. 165; 6001; losses; required records; recordkeeping; documentation; substantiation; casualty loss; travel expenses; bad debt deduction.
George E. Harp T.C. Memo. 2007-83 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process.
Steven R. Olmos T.C. Memo. 2007-82 Sec. 61; 1401; 1402; 6651; 6654; 6673; gross income; self-employment tax; self-employment income; failure to file or pay; failure to pay estimated tax; damages for delay; unreported income.
Robert J. Goldberg et ux. T.C. Memo. 2007-81 Sec. 6225; 6231; partnership assessments; partnership item definitions; jurisdiction of court; sham transactions.
Robert S. Brooks T.C. Memo. 2007-80 Sec. 6020; 6651; 6654; dummy returns; failure to file or pay; failure to pay estimated tax; proof by IRS.
Patrick G. O'Malley et al. T.C. Memo. 2007-79 Sec. 108; 6662; discharge of indebtedness; accuracy-related penalty; cancellation of debt; COD; transaction between brothers.
Danon Eugene Wesley T.C. Memo. 2007-78 Sec. 162; 183; business expenses; not-for-profit activities; hobby losses; not in trade or business; profit-seeking motive; recording busines.
William J. Dicindio et ux. T.C. Memo. 2007-77 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; compromises; collection due process; offer in compromise; failure to provide information; guidelines applied.
Stacy N. Davenport T.C. Memo. 2007-76 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; IRS failure to show required annual payment; substitute return.
Gilbert Hahn Jr. et ux. T.C. Memo. 2007-75 Sec. 61; 108; 162; gross income; discharge of indebtedness; business expenses; cancellation of debt; COD; use of funds; funds received; prior disallowed losses.
Linda D. Farmer T.C. Memo. 2007-74 Sec. 6015; innocent spouse relief; economic hardship; liabilities in excess of assets; benefit from income.
Martin Smith et ux. T.C. Memo. 2007-73 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer in compromise; Hoyt partnership; failure to disclose assets; low offer.
Ronald S. Raczkowski T.C. Memo. 2007-72 Sec. 6213; 7502; deficiencies/Tax Court petitions; timely mailing as timely filing; jurisdiction; deadline for petition; late-filed Tax Court petition.
William J. Brumback T.C. Memo. 2007-71 Sec. 6673; damages for delay; tax protester; frivolous arguments; prior warning.
George A. Lovenguth T.C. Memo. 2007-70 Sec. 6404; abatements; set aside of stipulation of facts; mentally disabled taxpayer; representation by counsel.
David Zisskind et ux. T.C. Memo. 2007-69 Sec. 6321; 6330; 6404; 6651; lien for taxes; hearing before levy; abatements; failure to file or pay; collection due process; interest abatement; reason for withdrawal of lien.
Christina L. Belmont T.C. Memo. 2007-68 Sec. 72; 6651; 6673; annuities; failure to file or pay; damages for delay; frivolous arguments; tax protester; premature distribution; early distribution; qualified retirement plan.
James J. Crisan et ux. T.C. Memo. 2007-67 Sec. 6323; 6330; priority of liens; hearing before levy; collection due process; installment agreement did not preclude filing of lien.
Peno Trucking Inc. T.C. Memo. 2007-66 Sec. 7436; employment status determination; employer-employee relationship; written agreement between employer and employee; truck drivers; trucking company.
James O. Davenport Jr. T.C. Memo. 2007-65 Sec. 61; 72; 6673; gross income defined; annuities; damages for delay; distribution from pension plan includable in income; frivolous tax protester arguments.
Robert J. Guadagno T.C. Memo. 2007-64 Sec. 6330; hearing before levy; collection due process; challenge to underlying tax liabilities; failure to amend Tax Court petition as ordered by court.
Oscar R. Contreras T.C. Memo. 2007-63 Sec. 162; 274; 6001; business expenses; travel and entertainment; required records; unreimbursed employee business expenses; failure to prove reimbursement not available; recordkeeping; substantiation; documentation.
Timothy R. Fuller et ux. T.C. Memo. 2007-62 Sec. 6663; fraud penalty; substantial understatements of income; refused to cooperate with the IRS; providing accountant with incorrect figures.
Estate of Frances Elaine Freedman et al. T.C. Memo. 2007-61 Sec. 61; gross income defined; who is taxable; sale of stock taxable to estate; second name on brokerage account.
Nathaniel Caleb Avery T.C. Memo. 2007-60 Sec. 6651; 6654;6673; failure to file or pay; failure to pay estimated tax; delay penalty; unreported income; federal rules of evidence.
Ralph Tashjian T.C. Memo. 2007-59 Sec. 6330; hearing before levy; collection due process; TEFRA procedures; TMP; disallowed partnership losses.
Philip T. Chaplin et ux. T.C. Memo. 2007-58 Sec. 62; 67; 6662; adjusted gross income; miscellaneous deductions; accuracy-related penalty; legal expenses not deductible from adjusted gross income; expenses attributable to employment.
Jose Calvao T.C. Memo. 2007-57 Sec. 162; 165; 6662; business expenses; losses; accuracy-related penalty; deductions for gambling activity; trade or business of gambling; reliance on professional advice.
Gary Hansen et ux. T.C. Memo. 2007-56 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer in compromise; Hoyt partnership.
Randy A. Belmont T.C. Memo. 2007-55 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; frivolous arguments.
Estate of Daphne Baynham White et al. T.C. Memo. 2007-54 Sec. 7430; attorney's fees; litigation costs; IRS position reasonable.
Lloyd T. Asbury, Attorney at Law, P.A. T.C. Memo. 2007-53 Sec. 7442; Tax Court jurisdiction; lack of jurisdiction; dissolved professional corporation; officer allowed to act.
Theodore Skeriotis T.C. Memo. 2007-52 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; frivolous arguments.
LOAD, Inc. et al. T.C. Memo. 2007-51 Sec. 162; 263A; business expenses; uniform capitalization rules; placement of homes on lots as inventory costs; capitalization.
Mark N. Wright et ux. T.C. Memo. 2007-50 Sec. 1366; 1367; 1368; 6651; 6663; S corporation passthrough; basis adjustments; S corporation distributions; failure to file or pay; fraud penalty; attempt to conceal income.
Families Against Government Slavery T.C. Memo. 2007-48 Sec. 501; 7428; charities; declaratory judgments regarding charities.
Diana Van Arsdalen et al. T.C. Memo. 2007-48 Sec. 6015; innocent spouse relief; economic hardship; spouse assured spouse tax would be paid.
Roger D. Catlow et ux. T.C. Memo. 2007-47 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer in compromise; Hoyt partnership; appeals decision proper.
Larry J. Wadsworth et ux. T.C. Memo. 2007-46 Sec. 6221; 6231; 6233; 7522; partnership level tax treatment; partnership item definitions; extension to entities filing partnership returns; content of notices; challenge to deficiency notice; unified partnership procedures; small partnership; partnership status redeterminations.
Laura Denise Seidel T.C. Memo. 2007-45 Sec. 104; 6654; damage awards-sick pay; failure to pay estimated tax; court settlement for emotional distress not excludable from income.
Scott A. Lewis T.C. Memo. 2007-44 Sec. 72; 6651; 6654; 6673; early distributions; failure to file or pay; failure to pay estimated tax; damages for delay; penalty for frivolous arguments; unreported income; premature distribution.
Jerry Joe Kerr T.C. Memo. 2007-43 Sec. 6330; hearing before levy; colection due process; rejection of offer in compromise; failure to provide sufficient financial information.
Myron R. Struck et ux. T.C. Memo. 2007-42 Sec. 911; earned income exclusion; foreign earned income; yacht primarily in foreign waters; foreign tax home; 330 day rule.
Debra Bock T.C. Memo. 2007-41 Sec. 6015; innocent spouse relief; lack of jurisdiction; no deficiency asserted.
Bernard A. Kansky T.C. Memo. 2007-40 Sec. 6321; 6404; 6601; lien for taxes; abatements; interest on underpayments; offer in compromise rejected; payments correctly credited to account; abatement of interest.
Marcia S. Green T.C. Memo. 2007-39 Sec. 104; 6662; damage awards-sick pay; accuracy-related penalty; employer-retaliation claim not excludable as damages from physical injury.
George E. Tschetschot et ux. T.C. Memo. 2007-38 Sec. 165; 6662; losses; applicable penalty rules; tournament poker; wagering; losses in excess of winnings.
Graeme C. Revell et ux. T.C. Memo. 2007-37 Taxpayer bound by signed settlement stipulation.
Edward Kazuo Ozaki T.C. Memo. 2007-36 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; tax lien upheld; medical condition not entitlement to relief.
Arthur W. Miller et ux. T.C. Memo. 2007-35 Sec. 55; 6303; 6330; 6651; 6654; alternative minimum tax; notice and demand for tax; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; offer in compromise; incentive stock options; AMT.
Ivan G. Snorek et ux. T.C. Memo. 2007-34 Sec. 162; business expenses; medical expenses of spouse reimbursed by sole proprietorship.
Ronald Francis et ux. T.C. Memo. 2007-33 Sec. 162; business expenses; medical expenses of spouse reimbursed by sole proprietorship; reasonable compensation.
David Buffano T.C. Memo. 2007-32 Sec. 6320; 6330; 6331; hearing on filing lien notice; hearing before levy; levy and distraint; collection due process; IRS violated procedural safeguards; failure to properly mail notice to last known address.
John Alfred Laszloffy T.C. Memo. 2007-31 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; reconstruction of income; third-party information.
Estate of Carol Andrews et al. T.C. Memo. 2007-30 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer in compromise; Hoyt partnership; ability to pay.
Bobbie E. Johnson T.C. Memo. 2007-29 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer in compromise; Hoyt partnership; ability to pay.
Gordon Freeman et ux. T.C. Memo. 2007-28 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer in compromise; Hoyt partnership.
A-Z Optics Inc. T.C. Memo. 2007-27 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; timely petition to Tax Court; corporate officer consented to assessment of deficiency; Form 870.
Franklin Hubbart et ux. T.C. Memo. 2007-26 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer in compromise; Hoyt partnership; ability to pay.
Roger Carter et ux. T.C. Memo. 2007-25 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer in compromise; Hoyt partnership; ability to pay.
Daniel O. Abelein T.C. Memo. 2007-24 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer in compromise; Hoyt partnership.
John E. Hunter II et ux. T.C. Memo. 2007-23 Sec. 55; 6673; alternative minimum tax; damages for delay; AMT; IRS allowed to redetermine premature assessment; taxpayer not prejudiced.
Shahrooz S. Jamie et ux. T.C. Memo. 2007-22 Sec. 165; 172; 1211; 6662; losses; net operating losses; limit on capital losses; accuracy-related penalty; day-trading securities; stocks; trader vs. dealer; net losses limited to $3,000.
Estate of Burton W. Kanter et al. T.C. Memo. 2007-21 Sec. 61; 170; 174; 357; 6231; 6621; 6663; 7454; gross income defined; charitable deduction; research expenses; assumed liabilities; partnership items definition; fraud; increased interest; burden of proof.
Linda L. Pool T.C. Memo. 2007-20 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; zero-income returns; frivolous protester arguments.
Bidyut K. Bhattacharyya et ux. T.C. Memo. 2007-19 Sec. 72; 408; 6651; early distribution penalty; IRAs; failure to file or pay; premature distributions; exercise of nonqualified stock options.
Rogan C. Bird T.C. Memo. 2007-18 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous arguments; tax protester.
Andrew Chook T.C. Memo. 2007-17 Sec. 6662; 6663; 6673; accuracy-related penalty; fraud penalty; damages for delay; not recipient of income; intermediary; unreported income; failure to meet with IRS.
E. Warren Goss T.C. Memo. 2007-16 Sec. 6651; failure to file or pay; no cancellation of settlement agreement signed by attorney.
Donald Ertz T.C. Memo. 2007-15 Sec. 6330; 6621; 7122; hearing before levy; large corporate underpayments; compromises; collection due process; offer in compromise; Hoyt partnership; jurisdiction for review of underpayment interest at partner level.
Tae M. Kim et ux. T.C. Memo. 2007-14 Sec. 83; 421; 423; property transferred for services; nonstatutory stock options; stock purchase plans; compensation vs. short-term capital gain; long-term capital losses denied.
Cletus Gaylon Waters T.C. Memo. 2007-13 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; failure to provide requested information; failure to submit collection alternative; failure to file.
Yung Chong et ux. T.C. Memo. 2007-12 Sec. 274; 704; 706; 761; 6662; business expense substantiation; partner's distributive share; tax years of partner and partnership; partnership terms defined; accuracy-related penalty; substantiation of expenses associated with self-employment; proof partnership existed.
Joanne C. Austin T.C. Memo. 2007-11 Sec. 6213; 7502; restrictions applicable to deficiencies, Tax Court petitions; timely mailing as timely filing; Fed-Ex electronic time stamp.
Raymond A. Heers T.C. Memo. 2007-10 Sec. 72; 6651; 6654; annuities; failure to file or pay; failure to pay estimated tax; failure to report nonemployee compensation; early IRA distributions.
Giuseppe Evangelista T.C. Memo. 2007-9 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; underlying liabilities; failure to petition Tax Court.
Will K. Ng T.C. Memo. 2007-8 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; breach of offer in compromise; failure to timely pay taxes.
Kenneth N. Headley T.C. Memo. 2007-7 Sec. 6330; hearing before levy; collection due process; lack of jurisdiction; IRS failed to issue notices of determination.
Gilbert Vasquez T.C. Memo. 2007-6 Sec. 32; 7430; earned income credit; attorney's fees; IRS position substantially justified; litigation costs; failure to support claim.
Richard Nichols et ux. T.C. Memo. 2007-5 Sec. 6203; 6320; 6330; 6404; assessment method; hearing on filing lien notice; hearing before levy; abatements; collection due process; net operating loss carryback; use of carryback after compromise reached and Form 870 signed; waiver of right to challenge liability in Tax Court.
Jean Mathia and Estate of Doyle V. Mathia T.C. Memo. 2007-4 Sec. 6223; 6231; 6320; 6330; notice of partnership proceeding; partnership definitions; hearing on filing lien notice; hearing before levy; collection due process; relief from stipulations by IRS; notice partner; stipulation as a matter of contract law.
Julie K. McCammon T.C. Memo. 2007-3 Sec. 6673; damages for delay; frivolous argument; failure to comply with Court's order; failure to assert reasonable dispute with respect to IRS determination.
Edward L. Walter et ux. T.C. Memo. 2007-2 Sec. 83; 6651; property transferred for services; failure to file or pay; beneficial ownership; notice of exercise vs. delivery of optioned shares.
Richard Clarke Randall T.C. Memo. 2007-1 Sec. 61; 6662; gross income defined; accuracy-related penalty; non-employee compensation; Form 1099 proof of income.

Summary Opinions

Jack D. Eller T.C. Summary Opinion 2007-215 Sec. 6015; innocent spouse relief; knowledge of fraudulent income-generating scheme.
Kevin Keith et ux. T.C. Summary Opinion 2007-214 Sec. 108; 6662; discharge of indebtedness income; accuracy-related penalty; insolvent; COD income; cancellation of debt; understatement of income not substantial.
Denis M. Katchmeric T.C. Summary Opinion 2007-213 Sec. 71; 215; alimony; alimony; payments made under written separation agreement.
Michael L. Burski T.C. Summary Opinion 2007-212 Sec. 162; travel expenses; employee; travel away from home; tax home; temporary versus indefinite; commuting.
Paul Marcillese Shelton et ux. T.C. Summary Opinion 2007-211 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; noncustodial couple; failure of ex-spouse to execute waiver; consent order insufficient.
Lisa J. Tomlinson T.C. Summary Opinion 2007-210 Sec. 162; 195; 213; 6651; business expenses; start-up expenses; medical expenses; failure to file or pay; substantiation; recordkeeping; documentation; active trade or business.
Antonio O. Neal T.C. Summary Opinion 2007-209 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent defined; filing status; child resided with taxpayer.
Forrest Jackson T.C. Summary Opinion 2007-208 Sec. 162; 6651; business expenses; failure to file or pay; engaged in trade or business.
Richard Muller ex ux. T.C. Summary Opinion 2007-207 Sec. 72; 408; 408A; 6662; annuities; IRAs; Roth IRAs; accuracy-related penalty; information provided to return preparer.
Douglas W. Caple et ux. T.C. Summary Opinion 2007-206 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; offer in compromise rejected.
Bryan Douglas Emmel T.C. Summary Opinion 2007-205 Sec. 71; 215; alimony; alimony; payments not made under a divorce or separation agreement; parties did not execute a written agreement providing for alimony or maintenance; pursuant to oral agreement; no court order.
Thomas A. Schroeder T.C. Summary Opinion 2007-204 Sec. 6013; 6015; joint returns; innocent spouse relief; request to hold former spouse responsible; IRS at its option may proceed against the taxpayers separately; separate judgment.
Renard Halliburton T.C. Summary Opinion 2007-203 Sec. 451; 6651; 6654; year of inclusions; failure to file or pay; failure to pay estimated tax; settlement payment for discrimination not reported as income; Form 1099-MISC; distributions from thrift savings plan.
Dimitri L. Harris T.C. Summary Opinion 2007-202 Sec. 2; 21; 24; 32; 151; head of household; child care credit; child credit; earned income credit; personal exemptions; relationship requirements; not own children; children of person living with.
Patricia H. Devlin T.C. Summary Opinion 2007-201 Sec. 6015; innocent spouse relief; reason to know of liability; economic hardship.
John S. Burke T.C. Summary Opinion 2007-200 Sec. 6213; 7502; deficiencies-Tax Court petitions; timely mailing as timely filing; date on notice of deficiency illegible; reasonable.
Robert A. White T.C. Summary Opinion 2007-199 Sec. 67; 162; 170; 274; 280F; 6001; miscellaneous deductions; business expenses; charitable contributions; business expense substantiation; luxury auto-listed property; required records; substantiation; documentation; recordkeeping.
Howard K. Hager T.C. Summary Opinion 2007-198 Sec. 162; 179; 274; 933; 6651; business expenses; expensing business assets; trave and entertainment; income from Puerto Rico; failure to file or pay; substantiation; recordkeeping; documentation.
Chad W. Kold-Warren et ux. T.C. Summary Opinion 2007-197 Sec. 24; 55; 6662; child credit; alternative minimum tax; accuracy-related penalty.
Lucien Joseph Larvadain T.C. Summary Opinion 2007-196 Sec. 162; 274; 280A; business expenses; business expense substantiation; business use of home; home office; government contractor; principal place of business; exclusive use for business.
Laverne S. Vanzant T.C. Summary Opinion 2007-195 Sec. 1402; 3121; 6651; self-employment income; social security definition; failure to file or pay; definition of home worker.
Linda M. Myers T.C. Summary Opinion 2007-194 Sec. 162; 165; business expenses; losses; trade or business of gambling; profit objective; regularity of activity; gambling losses deductible.
Francine Edwards T.C. Summary Opinion 2007-193 Sec. 6013; 6015; 6213; 6330; joint returns; innocent spouse relief; deficiencies-Tax Court petition; hearing before levy; collection due process; jurisdiction; admission of receiving and failing to report items of income.
Gregory J. Farris T.C. Summary Opinion 2007-192 Sec. Sec. 469; passive loss limitations; real estate activities; rental of real estate to business in which owner materially participates; nonpassive rental income.
Carolyn D. Fenderson T.C. Summary Opinion 2007-191 Sec. 469; passive loss limitations; real estate activities passive; time spent performing services; material participation.
William Franklin Salzman II T.C. Summary Opinion 2007-190 Sec. 71; 215; alimony; alimony; spousal support payments; not terminated on death.
Hector F. Arias et ux. T.C. Summary Opinion 2007-189 Sec. 101; 102; death benefits; gifts and inheritances; distribution from trust taxable in absence of evidence to contrary.
Kenneth Holten Black et ux. T.C. Summary Opinion 2007-188 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; notice of federal tax lien not withdrawn despite installment agreement.
Wayne Smith T.C. Summary Opinion 2007-187 Sec. 72; 6320; 6330; early distributions; hearing on filing lien notice; hearing before levy; collection due process; premature distributions; 10-percent penalty tax; offer-in-compromise; levy action on IRA.
Richard G. Keene T.C. Summary Opinion 2007-186 Sec. 24; 152; child credit; dependent defined; noncustodial parent; required waiver; Form 8332; marital settlement agreement not equivalent to a waiver.
Festus E. Obiakor et ux. T.C. Summary Opinion 2007-185 Sec. 170; charitable deduction; noncash contributions; Form 8283 not attached; qualified appraisal; noncash contributions in excess of $5,000; documentation.
Sharon T. Myrick T.C. Summary Opinion 2007-184 Sec. 162; 262; 274; 6662; business expenses; living expenses; business expense substantiation; accuracy-related penalty; legal and professional fees; basis for allocating business and personal expense; receipts and canceled checks for expenses; car and truck expenses; travel and entertainment; gross receipts; documentation.
McLu Buah et vir T.C. Summary Opinion 2007-183 Sec. 2; 32; 162; 170; 213; 274; 7703; head of household; earned income credit; business expenses; charitable deductions; medical expenses; business expense substantiation; determination of marital status; separate tax returns.
Thomas Edwards T.C. Summary Opinion 2007-182 Sec. 162; 274; 6651; 6654; business expenses; business expense substantiation; failure to file or pay; failure to pay estimated tax; transportation expenses; compensation; recordkeeping; documentation; substantiation; auto usage.
John F. Meyer et ux. T.C. Summary Opinion 2007-181 Sec. 162; business expenses; corporation vs. individual.
Suzanne E. Barrera T.C. Summary Opinion 2007-180 Sec. 6015; innocent spouse relief; knowledge tax would not be paid; economic hardship.
Lazar Simov Kovachevich T.C. Summary Opinion 2007-179 Sec. 152; 165; 215; 6662; dependent definition; losses; alimony; accuracy-related penalty.
Amy A. Christman T.C. Summary Opinion 2007-178 Sec. 6015; innocent spouse relief; knowledge of unpaid taxes; economic hardship.
Shlomo Limor T.C. Summary Opinion 2007-177 Sec. 6330; hearing before levy; collection due process; underlying tax liability; notice of deficiency and no Tax Court petition.
Shawn A. Finnegan T.C. Summary Opinion 2007-176 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; noncustodial parent; Form 8332.
Malcolm Elwood McClain T.C. Summary Opinion 2007-175 Sec. 151; 152; 162; 195; 212; exemptions; dependent defined; business expenses; start-up expenses; expense of producing income; nondeductible startup expenditures; not-for-profit activities.
Lillie M. Tripp T.C. Summary Opinion 2007-174 Sec. 704; 705; 6662; partner's distributive share; basis in partnership interest; accuracy-related penalty; basis in partnership; deductions of partnership losses; salary expense deduction; property in exchange for services of nonpartner.
Greg Griffin T.C. Summary Opinion 2007-173 Sec. 6320; 6321; 6330; 6331; hearing on filing lien notice; liens for taxes; hearing before levy; levy and distraint; collection due process; challenge of tax liability; Form 4549-CG.
Bobby Lorn Claborn et ux. T.C. Summary Opinion 2007-172 Sec. 162; 1780; 274; 280F; business expenses; charitable deduction; business expense.
substantiation; luxury autos-listed property; documentation; recordkeeping; Cohan rule; unreimbursed business expenses.
Michael Eisler T.C. Summary Opinion 2007-171 Sec. 6330; hearing before levy; collection due process; lack of jurisdiction to hear challenge to collection determination; petition filed late; last known address; incorrect ZIP code not invalidating.
Neil J. Norman T.C. Summary Opinion 2007-170 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; noncustodial parent; divorce decree; failure to attach Form 8332.
Obie Harris et al. T.C. Summary Opinion 2007-169 Sec. 71; 215; alimony; alimony; order of child support; payments made for mortgage where taxpayer jointly liable.
Cheryl Kunsman T.C. Summary Opinion 2007-168 Sec. 72; 6015; early distributions; innocent spouse relief; knowledge of distribution.
Robert Thomas Walters T.C. Summary Opinion 2007-167 Sec. 162; 274; 280F; business expenses; business expense substantiation; luxury autos-listed property; home remodeling contractor; truck usage denied.
David M. Brown et ux. T.C. Summary Opinion 2007-166 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
James G. Forret et ux. T.C. Summary Opinion 2007-165 Sec. 408; IRAs; SIMPLE; contributions not through employer deferral; deduction disallowed.
James J. Spuches T.C. Summary Opinion 2007-164 Sec. 24; 151; 152; child credit; personal exemptions; dependent defined; noncustodial parent; dependency exemption; declaration from custodial parent; Form 8332.
Ali Mohammadpour et ux. T.C. Summary Opinion 2007-163 Sec. 162; 165; business expenses; losses; gambling activity not trade or business.
Willie Albert T.C. Summary Opinion 2007-162 Sec. 61; gross income; gambling winnings; amounts collected for other individual.
Perry Alan Pedersen T.C. Summary Opinion 2007-161 Sec. 6662; accuracy-related penalty; W-2 income unreported; advice of professional; revised W-2.
John Haynes, Jr. T.C. Summary Opinion 2007-160 Sec. 6330; hearing before levy; collection due process; rejection of refund claims for returns not filed.
Dimitrios T. Manousos et ux. T.C. Summary Opinion 2007-159 Sec. 6213; 6330; Tax Court petitions; hearing before levy; collection due process; challenge of underlying tax liability; notice of deficiency.
Floyd William Munsinger et al. T.C. Summary Opinion 2007-158 Sec. 6015; innocent spouse relief; failure to show entitlement to relief; knowledge of income deficiency; factors for equitable relief.
Jeffrey Sandor Orling T.C. Summary Opinion 2007-157 Sec. 6330; hearing before levy; collection due process; precluded from raising underlying tax liability.
Mehrdad Hamzeye Langroudi T.C. Summary Opinion 2007-156 Sec. 6662; accuracy-related penalty; Belgian citizen; income from residency in medical training; exempt income; Belgium-U.S. treaty.
Robert A. Alston et ux. T.C. Summary Opinion 2007-155 Sec. 55; 6654; alternative minimum tax; failure to pay estimated tax.
Ibrahim B. Keita T.C. Summary Opinion 2007-154 Sec. 162; 274; 280A; 280F; 6001; business expenses; business expense substantiation; business use of home; luxury auto-listed property; required records; recordkeeping; documentation; substantiation; unreimbursed employee expenses; computer as listed property.
Sean Michael Bears et ux. T.C. Summary Opinion 2007-153 Sec. 24; 151; 152; child credit; personal exemptions; dependent defined; noncustodial couple; failure to attach written declaration of waiver; Form 8332.
Willie D. Outlaw et ux. T.C. Summary Opinion 2007-152 Sec. 274; 6601; business expense substantiation; required records; recordkeeping; documentation; reconstruction of income; failure to report gross income; failure to provide books and records.
Darryl F. Royster T.C. Summary Opinion 2007-151 Sec. 162; 183; 274; 6662; business expenses; not-for-profit activities; business expense substantiation; accuracy-related penalty; recordkeeping; documentation; basketball school.
John Joseph Stensgaard T.C. Summary Opinion 2007-150 Sec. 32; 162; 262; 274; earned income credit; business expenses; living expenses; business expense substantiation; recordkeeping; documentation; EITC.
Edward Atlee Howes T.C. Summary Opinion 2007-149 Sec. 44; 167; disabled access credit; depreciation deduction; investment in pay phones; ownership of phones; obligation to comply with Americans With Disabilities Act of 1990.
Norman P. Schiff T.C. Summary Opinion 2007-148 Sec. 1; 151; 6013; 6651; 6654; tax rates; personal exemptions; joint returns; failure to file or pay; failure to pay estimated tax; valid return; no financial information.
Pearlena Wallace T.C. Summary Opinion 2007-147 Sec. 6330; hearing before levy; collection due process; supporting documentation claim of taxes paid; failure to make request for abatement of interest and penalties at administrative level.
Kenneth Frank Diller T.C. Summary Opinion 2007-146 Sec. 104; 162; 6651; 6654; damage awards-sick pay; business expenses; failure to file or pay; failure to pay estimated taxes; proceeds of age discrimination suit; physical injury; substantiation; documentation; original documents; expenses to related activity.
Elsa Estelle Hopkins T.C. Summary Opinion 2007-145 Sec. 6015; 6320; 6330; innocent spouse relief; hearing on filing lien notice; hearing before levy; collection due process.
Warren D. Ward T.C. Summary Opinion 2007-144 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process.
Sharon T. Myrick T.C. Summary Opinion 2007-143 Sec. 162; 183; 6662; business expenses; not-for-profit activities; accuracy-related penalty; engaged in trade or business; recordkeeping; documentation.
Bamidele Arike Kolapo T.C. Summary Opinion 2007-142 Sec. 67; 162; 262; miscellaneous deductions; business expenses; living expenses; substantiation; recordkeeping; documentation; contemporaneous records; detailed car logs.
William W. Brown T.C. Summary Opinion 2007-141 Sec. 162; business expenses; deduction for principal amount of loan; basis.
Burnice Jerome Davis T.C. Summary Opinion 2007-140 Sec. 2; 24; 151; 152; head of household; child credit; personal exemptions; dependent defined; noncustodial parent; Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents.
Bert A. Hedrick et ux. T.C. Summary Opinion 2007-139 Sec. 219; 401; retirement savings; pension plans; deduction for IRA contribution; participant in qualified retirement plan for portion of tax year.
Robert D. Berryman et ux. T.C. Summary Opinion 2007-138 Sec. 163; 183; 6662; mortgage interest; not-for-profit activities; accuracy-related penalty; hobby losses; direct marketing activities; substantiation; documentation; recordkeeping.
Michele K. Garner et vir T.C. Summary Opinion 2007-137 Sec. 71; 215; alimony; alimony; lump-sum payments labeled as alimony; termination on death of ex-spouse.
Randall L. Sindelir T.C. Summary Opinion 2007-136 Sec. 71; 215; alimony; alimony; oral agreement; made under divorce or separation instrument.
Gary S. Brown et al. T.C. Summary Opinion 2007-135 Sec. 162; 6651; 6662; business expenses; failure to file or pay; accuracy-related penalty; rent deduction.
Craig Bryant Redding T.C. Summary Opinion 2007-134 Sec. 2; 32; 151; 152; head of household; earned income credit; personal exemptions; dependent defined; more than half of support.
Nancy L. Harper et vir T.C. Summary Opinion 2007-133 Sec. 61; 1401; 1402; gross income; self-employment tax; self-employment income; cancellation of debt; commission income; unreported income.
Webber Douglas Gilmer et al. T.C. Summary Opinion 2007-132 Sec. 6015; innocent spouse relief; knowledge of items resulting in deficiency; unreported income.
Cindee J. Conner T.C. Summary Opinion 2007-131 Sec. 6015; 6501; 6651; 6654; innocent spouse relief; limitations on assessment; failure to file or pay; failure to pay estimated tax.
Chuks Anthony Mbanu T.C. Summary Opinion 2007-130 Sec. 1; 2; 32; 6013; 7703; individual tax imposed; head of household; earned income credit; joint returns; determination of marital status; lived with spouse last six months of year; tax rates; filing status.
Jeffrey Lee Golian T.C. Summary Opinion 2007-129 Sec. 72; early distributions; premature distributions; 10 percent additional tax; financial hardship no exemption.
Zane D. Worman et al. T.C. Summary Opinion 2007-128 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; lack of jurisdiction; notice of determination not issued; moot because of release of lien.
Paul M. Harmon et ux. T.C. Summary Opinion 2007-127 Sec. 469; passive loss limitations; real estate rental loss; qualification as real estate professional.
Jody Schoolcraft-Burkey T.C. Summary Opinion 2007-126 Sec. 61; 67; 104; 162; 274; gross income; miscellaneous deductions; damage awards-sick pay; business expenses; business expense substantiation; consulting fees; settlement award; exclusion of settlement; physical injuries; deduction of legal fees; documentation; recordkeeping; auto logs diary.
Magdalena Pacheco T.C. Summary Opinion 2007-125 Sec. 6015; innocent spouse relief; knowledge of income resulting in deficiency; participation in Tax Court proceedings.
Victoria K.M. Freulich T.C. Summary Opinion 2007-124 Sec. 6015; innocent spouse relief; income attributable to taxpayer seeking relief; gambling winnings not reported.
Richard Allan Balser et ux. T.C. Summary Opinion 2007-123 Sec. 6330; hearing before levy; collection due process; taxpayers precluded from challenging tax liability.
Anne E. Warrington et vir. T.C. Summary Opinion 2007-122 Sec. 72; early distributions; premature distributions; 10 percent additional tax; not disabled.
Diana L. Gray T.C. Summary Opinion 2007-121 Sec. 222; 7703; tuition deduction; determination of marital status; proof taxpayer married.
Michael Byard et ux. T.C. Summary Opinion 2007-120 Sec. 179; expensing business assets; valid election; employee business expense vs. Schedule C.
Donald Ray Hartley T.C. Summary Opinion 2007-119 Sec. 6320; 6330; 6663; hearing on filing lien notice; hearing before levy; fraud penalty; jurisdiction over tax lien.
Edmund T. MacMurray T.C. Summary Opinion 2007-118 Sec. 104; 6662; damage awards-sick pay; accuracy-related penalty; settlement award; attachment of 1099 to return; effort to determine position correct; opinion replaces the Tax Court's previous opinion in Edmund T. MacMurray T.C. Summ. Op. 2007-90, which was withdrawn.
Paula L. Wilson et al. T.C. Summary Opinion 2007-117 Sec. 183; not-for-profit activities; hobby losses; horse breeding for profit.
Unni Krishnan Nair T.C. Summary Opinion 2007-116 Sec. 163; 164; 165; mortgage interest; taxes; casualty losses; lack of ownership interest in property.
David A. Popper et ux. T.C. Summary Opinion 2007-115 Sec. 61; gross income defined; payment by military; nontaxable military allowance.
Thomas Lettieri T.C. Summary Opinion 2007-114 Sec. 71; 215; alimony; alimony; payments terminate on death.
Michael J. Rovell T.C. Summary Opinion 2007-113 Sec. 63; 162; 274; itemized deductions; business expenses; travel and entertainment; substantiation; documentation.
Jack Daniel Chavez, Sr. T.C. Summary Opinion 2007-112 Sec. 71; 215; alimony; alimony; amounts clearly for child support.
Christine Ann Elliott T.C. Summary Opinion 2007-111 Sec. 6015; innocent spouse relief; knowledge of IRA distributions.
Millard D. Thomas et ux. T.C. Summary Opinion 2007-110 Sec. 105; 6404; accident and health plans; abatements; disability benefits included in income; benefits calculated on age and employment length; jurisdiction to abate interest.
Abboud Kore T.C. Summary Opinion 2007-109 Sec. 2; 24; 32; 152; head of household; child credit; earned income credit; dependent defined; nephew; more than one-half of support.
Lawrence L. Crane et ux. T.C. Summary Opinion 2007-108 Sec. 24; 151; 152; child credit; personal exemptions; dependent defined; custody; proof of support; statement releasing exemption.
Antim G. Straus et ux. T.C. Summary Opinion 2007-107 Sec. 72; 6662; annuities; accuracy-related penalty; distribution from whole life insurancy policy.
Reginald James Smith T.C. Summary Opinion 2007-106 Sec. 104; 6662; damage awards-sick pay; accuracy-related penalty; settlement of employment dispute; reasonable cause to avoid penalty.
Richard Thomas Williams T.C. Summary Opinion 2007-105 Sec. 71; 215; alimony; alimony; payments not made under divorce or separation instrument.
Kevin Clare Moore et ux. T.C. Summary Opinion 2007-104 Sec. 55; 6404; alternative minimum tax; abatements; AMT; lack of jurisdiction on interest on tax; AMT on capital gain from sale of property.
Abdul Kamara T.C. Summary Opinion 2007-103 Sec. 55; alternative minimum tax; assertion AMT not intended to apply to nonwealthy working class taxpayers.
James L. Williams et ux. T.C. Summary Opinion 2007-102 Sec. 25A; 162; 213; 262; HOPE Scholarship credit; business expenses; medical expenses; living expenses; unreimbursed employee business expenses; not eligible for education credit.
Steven A. Dykes T.C. Summary Opinion 2007-101 Sec. 72; early distributions; annuities; penalty for early distribution from retirement plan; not disabled.
Rhonda D. White T.C. Summary Opinion 2007-100 Sec. 6015; innocent spouse relief; equitable relief; knowledge of excessive deductions; return signed by taxpayer.
Lisa Winzen T.C. Summary Opinion 2007-99 Sec. 6015; innocent spouse relief; failure to meet threshold requirements.
Robert F. Dillon T.C. Summary Opinion 2007-98 Sec. 71; 215; alimony; alimony; payments not classified as alimony.
Raymond Zakrzewski et ux. T.C. Summary Opinion 2007-97 Sec. 71; 215; alimony; alimony; settlement agreement; classification as alimony.
Jin Xiong T.C. Summary Opinion 2007-96 Sec. 162; 179; 274; 280A; 6662; business expenses; expensing business assets; business expense substantiation; business use of home; accuracy-related penalty; expense option; recordkeeping; documentation; requirement of home office; book writing not separate activity; Cohan rule; contemporaneous log; auto diary.
Robert McKeown et ux. T.C. Summary Opinion 2007-95 Sec. 162; 170; 262; 274; 280F; travel expenses; charitable deduction; living expenses; business expense substantiation; luxury auto-listed property; documentation; recordkeeping; away from home; tax home; indefinite assignment.
Darryl R. Stephens et ux. T.C. Summary Opinion 2007-94 Sec. 162; 170; 262; 6001; travel expenses; charitable deduction; living expenses; required records; away from home; tax home; recordkeeping; documentation; substantiation; indefinite assignment.
Paul Christopher Robinson et ux. T.C. Summary Opinion 2007-93 Sec. 170; charitable deduction; substantiation; documentation.
Kenneth W. Hinson et al. T.C. Summary Opinion 2007-92 Sec. 71; 215; alimony; alimony; payments continuing after death; alimony definition.
Daniel Wayne Webb T.C. Summary Opinion 2007-91 Sec. 71; 215; alimony; alimony; voluntary payments qualify as alimony.
Edmund T. MacMurray T.C. Summary Opinion 2007-90 Sec. 104; 6662; damage awards-sick pay; accuracy-related penalty; lack of medical expenses associated with settlement; opinion withdrawn and replaced by Edmund T. MacMurray T.C. Summ. Op. 2007-118.
Bonnie L. Duncan T.C. Summary Opinion 2007-89 Sec. 163; 501; 6001; mortgage interest; exempt organizations; recordkeeping; charities; substantiation; documenations; recordkeeping.
Manuel R. Chavez T.C. Summary Opinion 2007-88 Sec. 1; 2; 24; 32; 151; 152; individual tax rates; definitions and special rules; child tax credit; earned income credit; personal exemptions; dependent defined; dependency exemption; head of household filing status.
Sandrea Maryann Woehl et vir. T.C. Summary Opinion 2007-87 Sec. 104; damage awards-sick pay; payments from retirement plan; disability retirement benefits not excludable as worker's compensation.
Bruce Millard T.C. Summary Opinion 2007-86 Sec. 162; 274; 280A; 280F; business expenses; trave and entertainment; business use of home; luxury autos and listed property; self-employed music teacher; performance artist.
Andrew S. Cirbo T.C. Summary Opinion 2007-85 Sec. 6201; 6662; assessment authority; accuracy-related penalty; reasonable dispute with respect to reporting of income by payer; 1099; burden of proof shifting to IRS.
Marlin D. Cutshall Sr. T.C. Summary Opinion 2007-84 Sec. 162; business expenses; substantiation of loss; loss carryforward.
Scott W. Denniston T.C. Summary Opinion 2007-83 Sec. 71; 215; alimony; alimony; substantiation of alimony payment.
Richard Mark Hilton T.C. Summary Opinion 2007-82 Sec. 72; 108; 408; 6662; early distributions; discharge of indebtedness; IRAs; accuracy-related penalty; cancellation of debt income; COD; IRA distribution fully taxable.
Patrick T. McGuinness T.C. Summary Opinion 2007-81 Sec. 6511; 6512; limitations on refunds; Tax Court petition limitations; late-filed return; statute of limitations; return accepted by IRS.
Duyet Minh Nguyen T.C. Summary Opinion 2007-80 Sec. 262; 274; 280A; 6651; 6654; personal expenses; entertainment expense substantiation; home office; failure to file or pay; failure to pay estimated tax; claim for estimated business expenses; Cohan rule; recordkeeping; documentation; telephone expense.
Douglas Leroy Maxfield et ux. T.C. Summary Opinion 2007-79 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; challenge of liability; previous behavior.
James Edward Taylor T.C. Summary Opinion 2007-78 Sec. 151; 152; 6651; personal exemptions; dependent defined; failure to file or pay; failure to substantiate dependency exemption.
Mary Elizabeth Cumings T.C. Summary Opinion 2007-77 Sec. 6015; innocent spouse relief; abuse of discretion; equitable relief; economic hardship.
Daniel P. Marple et ux. T.C. Summary Opinion 2007-76 Sec. 162; 213; 262; buiness expenses; travel expenses; medical expenses; living expenses; temporary employment; employment in metropolitan area; travel expenses nondeductible; unsubstantiated medical expenses.
Mark Lewis Tracton T.C. Summary Opinion 2007-75 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; opportunity to dispute liability.
Laurence L. Grabowski T.C. Summary Opinion 2007-74 Sec. 162; 6662; business expenses; accuracy-related penalty; substantiation; access to business records.
Robert H. Goode Jr. et ux. T.C. Summary Opinion 2007-73 Sec. 162; 167; 179; 183; 212; 274; 280F; business expenses; depreciation deduction; expensing business assets; not-for-profit activities; expense of producing income; business expense substantiation; luxury auto-listed property; expense option; documentation; recordkeeping; Cohan rule.
E. Joan Birkey et vir T.C. Summary Opinion 2007-72 Sec. 61; 72; gross income definition; annuities; distribution from retirement plan; purchase of savings bonds not rollover; qualified rollover.
Jason Harrington T.C. Summary Opinion 2007-71 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; frivolous arguments.
Mark S. Freme et ux. T.C. Summary Opinion 2007-70 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process.
Reinaldo Moracen et ux. T.C. Summary Opinion 2007-69 Sec. 61; 165; 6662; gross income defined; losses; accuracy-related penalty; annuity proceeds received on death of another; reliance on professional advice.
Barbara A. Trimble-Gee T.C. Summary Opinion 2007-68 Sec. 162; 179; 274; 6662; business expenses; expensing business assets; business expense substantiation; accuracy-related penalty; documentation; recordkeeping; expense option; egregious behavior.
Robert Lindley Cowley T.C. Summary Opinion 2007-67 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process.
Daniel L. Ostrom T.C. Summary Opinion 2007-66 Sec. 6330; 6404; 6511; 6651; hearing before levy; abatements; limitations on refunds; failure to file or pay; lookback period for refund claim; barred overpayment not qualified for credit.
John C. Stukes et ux. T.C. Summary Opinion 2007-65 Sec. 162; 274; 280F; 1211; 1212; 1221; business expenses; business expense substantiation; luxury autos and listed property; limit on capital losses; capital loss carryovers; capital asset; farming; substantiation; legal fees as capital expenditure; mileage log.
Orland Bujosa T.C. Summary Opinion 2007-64 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; compromises; collection due process; offer in compromise; failure to provide financial documentation; rejection of offer in compromise.
Amjad A. Sheikh T.C. Summary Opinion 2007-63 Sec. 72; early distributions; financial hardship not exception to additional tax.
Robert J. Deward et ux. T.C. Summary Opinion 2007-62 Sec. 162; 183; 195; business expenses; not-for-profit activities; start-up expenses; research expenses for book; activity commence.
Taquisa Devon Mackey T.C. Summary Opinion 2007-61 Sec. 6001; required records; documentation; recordkeeping; substantiation; liability for taxes despite dishonesty of return preparer.
Manuel Ayala Jr. et ux. T.C. Summary Opinion 2007-60 Sec. 162; 6662; 6664; business expenses; accuracy-related penalty; penalty definitions; no tax home; travel trailer; deductions for travel expenses; travel away from home; mail service; ancestral home.
Jason Emanuel Ayala T.C. Summary Opinion 2007-59 Sec. 162; 6662; 6664; business expenses; accuracy-related penalty; penalty definitions; no tax home; truck driver; travel away from home; maintaining a household; mailing address.
Tracy L. Geaccone T.C. Summary Opinion 2007-58 Sec. 66; community property income; innocent spouse; credit for withheld taxes.
Lesley J. Smith T.C. Summary Opinion 2007-57 Sec. 6015; innocent spouse relief; factors weighed in taxpayer's favor; extreme economic hardship.
Michael D. Storer et ux. T.C. Summary Opinion 2007-56 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; photography activities; trade or business; profit motivation.
Gerard R. Fitzgerald T.C. Summary Opinion 2007-55 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; levy on Social Security benefits.
Wayne B. Bailey T.C. Summary Opinion 2007-54 Sec. 162; 195; 274; 6662; business expenses; start-up expenses; business expense substantiation; accuracy-related penalty; recordkeeping; documentation; active trade or business.
James A. Nielsen T.C. Summary Opinion 2007-53 Sec. 119; meals or lodging exclusion; lodging not excludable from income; not located on the business premises; area publicly accessible.
Brad Daniel Clarke Sr. T.C. Summary Opinion 2007-52 Sec. 6159; 6330; 6331; agreements for payment of tax in installment; hearing before levy; levy and distraint; collection due process; application of tax refund to improper year; unpaid liabilities.
Thomas Andrew Campbell et ux. T.C. Summary Opinion 2007-51 Sec. 104; damage awards; sick pay; not personal injuries or sickness.
Fred A. Windover T.C. Summary Opinion 2007-50 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; application of undesignated funds with tax return; lien while taxpayer waiting for hearing on intent to levy.
James A. Soholt et ux. T.C. Summary Opinion 2007-49 Sec. 170; 274; 280A; 280F; 6001; charitable deduction; business expense substantiation; business use of home; luxury auto; listed property; required records; recordkeeping; unreimbursed business expenses; substantiation; documentation.
Robertson Strong & Apgar Architects, PC T.C. Summary Opinion 2007-48 Sec. 11; 448; corporate tax rates; cash accounting limitations; qualified personal service corporations; flat 35 percent tax rate; treasury stock; ownership test.
Robert H. Martin T.C. Summary Opinion 2007-47 Sec. 24; 151; 152; child credit; personal exemptions; dependent defined; dependency exemption; noncustodial parent.
Vitally V. Andrukov et ux. T.C. Summary Opinion 2007-46 Sec. 24; 32; 152; child credit; earned income credit; dependent defined; noncustodial parent; dependency exemption; release waiver; Form 8332; Release of Claim to Exemption for Child of Divorced or Separated Parents.
Steven Rudolph Kaldi T.C. Summary Opinion 2007-45 Sec. 72; 408; 6330; 6651; early distributions; IRAs; hearing before levy; failure to file or pay; collection due process; reinvestment of IRA distribution in other than IRA.
Michael Scott Snelgrove Sr. T.C. Summary Opinion 2007-44 Sec. 151; 152; personal exemptions; dependent defined; noncustodial parent; declaration from custodial parent; Form 8332; Release of Claim to Exemption for Child of Divorced or Separated Parents.
Margaret Carol Burns T.C. Summary Opinion 2007-43 Sec. 71; 215; alimony; alimony; property settlement vs. alimony; maintenance of marital home until sold; ending on death.
Connie J. Meadows T.C. Summary Opinion 2007-42 Sec. 6015; innocent spouse relief; relief on portion of taxes; tax liability attributable to taxpayer's income.
Dovid Goldfarb et ux. T.C. Summary Opinion 2007-41 Sec. 86; 104; benefits income inclusion; damage awards; sick pay; Social Security disability benefits; not worker's compensation; compensation for injuries or sickness.
Annette D. Goode-Parker T.C. Summary Opinion 2007-40 Sec. 6015; innocent spouse relief; no understatement or deficiency; taxes paid.
Jean Erick Fortius T.C. Summary Opinion 2007-39 Sec. 2; 32; 162; 6651; definitions and special rules; earned income credit; business expenses; failure to file or pay; head of household status; joint return; married at close of year.
Christiana Stamoulis T.C. Summary Opinion 2007-38 Sec. 170; 6662; charitable deduction; accuracy-related penalty; overstatement of fair market value.
Trent Deshawn Allston T.C. Summary Opinion 2007-37 Sec. 162; 170; 213; 6001; business expenses; charitable deduction; medical expenses; require records; recordkeeping; substantiation; unremimbursed employee business expenses.
Lois Lipton T.C. Summary Opinion 2007-36 Sec. 6013; 6015; joint returns; innocent spouse relief; eligible to file joint return; invalid marriage.
Bradley D. Becnel T.C. Summary Opinion 2007-35 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; unreported income.
Martha Jane McNeely T.C. Summary Opinion 2007-34 Sec. 401; pension plans; pension income subject to tax.
Marc Perkel T.C. Summary Opinion 2007-33 Sec. 6320; 6321; 6330; hearing on filing lien notice; lien for taxes; hearing before levy; collection due process; failure to provide information for offer in compromise.
Anthony Edward O'Connor et ux. T.C. Summary Opinion 2007-32 Sec. 6320; 6321; 6322; 6330; 7122; hearing on filing lien notice; lien for taxes; period of tax lien; hearing before levy; compromises; collection due process; offer in compromise; economic hardship.
Hector Prowse T.C. Summary Opinion 2007-31 Sec. 162; 170; 213; cc51; 6663; business expenses; charitable deduction; medical expenses; failure to file or pay; fraud penalty; falsified documents; inadequate records.
Michael Ferguson T.C. Summary Opinion 2007-30 Sec. 162; 165; business expenses; losses; video poker not a trade or business; professional gambler; time spent.
Elsie R. Garza T.C. Summary Opinion 2007-29 Sec. 6015; innocent spouse relief; actual knowledge; reason to know of understatement.
Nada Nahhas T.C. Summary Opinion 2007-28 Sec. 71; 215; 6651; 6662; alimony; alimony; failure to file or pay; accuracy-related penalty.
Lorenzo Battle T.C. Summary Opinion 2007-27 Sec. 162; 170; 262; 274; 280A; 6651; 6662; business expenses; charitable contribution; living expenses; business expense substantiation; business use of home; failure to file or pay; accuracy-related penalty; home office; documentation; recordkeeping.
James M. Riley et ux. T.C. Summary Opinion 2007-26 Sec. 162; 167; 179; 212; 274; 6662; business expenses; depreciation; expensing business assets; expenses for producing income; business expense substantiation; accuracy-related penalty; expense option only in year of purchase; travel expenses; documentation.
Cheryl Ward T.C. Summary Opinion 2007-25 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge of underlying liability; challenge at appeals.
Robert J. Damron T.C. Summary Opinion 2007-24 Sec. 162; 6001; business expenses; required records; documentation; proof payments of expenses made; recordkeeping.
Robert E. Austin Jr. T.C. Summary Opinion 2007-23 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; failure to offer collection alternatives; collection action; challenge of underlying tax liabilities.
Christopher Clifford Roiland T.C. Summary Opinion 2007-22 Sec. 6651; failure to file or pay; failure to file 1099-MISC received instead of W-2.
Andrew Lenard Jones T.C. Summary Opinion 2007-21 Sec. 162; 183; 6662; business expenses; none for profit activities; accuracy-related penalty; motorcycle instruction; hobby losses; 9 factors.
Marcus T. Ringgold et ux. T.C. Summary Opinion 2007-20 Sec. 151; 152; personal exemptions; dependent defined; dependency exemption; custodial parents; less than half the year; waiver exception.
Stuart R. Quartemont et ux. T.C. Summary Opinion 2007-19 Sec. 108; discharge of indebtedness; cancellation of debt; insolvent; credit card debt; value of home; home includable asset.
Dean Strom Karnaze T.C. Summary Opinion 2007-18 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax.
Otis L. Pimpleton et ux. T.C. Summary Opinion 2007-17 Sec. 61; gross income defined; failure to report tip income; IRS method of reconstructing tips based on hours worked; tip compliance agreement.
Robby Goodale Gilbert T.C. Summary Opinion 2007-16 Sec. 6015; innocent spouse relief; IRS abused discretion; theft of money by former spouse; inability to pay liability.
Maria E. Magallon T.C. Summary Opinion 2007-15 Sec. 151; 162; 6001; 6662; personal exemptions; business expenses; required records; accuracy-related penalty; recordkeeping; reconstruction of income; indirect method; flea market sales; cash T analysis; failure to substantiate expenses.
Gene Autry Glenn II T.C. Summary Opinion 2007-14 Sec. 6015; innocent spouse; timely filing with Tax Court; 90-day deadline.
William H. Jordan T.C. Summary Opinion 2007-13 Sec. 2; 32; 151; head of household; earned income credit; personal exemptions; income in excess of phaseout; dependency exemption denied based on dependent's income.
Ishmael Tarikh T.C. Summary Opinion 2007-12 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent defined; children lived with taxpayer more than half tax year.
Jorge Maliabo Balumba T.C. Summary Opinion 2007-11 Sec. 1; 24; 32; 151; individual tax; child credit; earned income credit; personal exemptions; head of household filing status; sisters as dependents; proof of more than half of support.
Jun Xia T.C. Summary Opinion 2007-10 Sec. 162; 183; business expenses; not-for-profit activities; development of new products; history of losses; recordkeeping.
Michael Alan Swanson et al. T.C. Summary Opinion 2007-9 Sec. 6015; innocent spouse relief; equitable relief; knowledge of income.
Scott W. Cosby T.C. Summary Opinion 2007-8 Sec. 71; 215; alimony; alimony; definition of alimony; no payment liability after death of spouse.
Daye Calvert T.C. Summary Opinion 2007-7 Sec. 86; benefits income inclusion; not living separate from spouse.
Daniel J. Roderick et al. T.C. Summary Opinion 2007-6 Sec. 61; 162; gross income defined; business expenses; substantiation; who is taxpayer; assignment of income.
George Ray Flanigan T.C. Summary Opinion 2007-5 Sec. 24; 151; 152; child credit; personal exemption; dependent defined; not custodial parent; release of claim to exemption.
Johnny Ayres T.C. Summary Opinion 2007-4 Sec. 71; 215; alimony; alimony; divorce decree designtion of alimony.
Gerry M. Griggs T.C. Summary Opinion 2007-3 Sec. 166; 274; 6651; bad debts; travel and entertainment; failure to file or pay; substantiation; documentation.
Nathan Andrew Poehlein T.C. Summary Opinion 2007-2 Sec. 1; 2; 32; 151; 152; individual tax rates; definitions and special rules; earned income credit; personal exemptions; dependent defined; head of household; lived with children.
Jonita Conner T.C. Summary Opinion 2007-1 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; failure to show return filed; failure to provide Form 433-A.

--Last Update 12/29/07