Small Business Taxes & Management

Tax Court Cases--2015


Small Business Taxes & ManagementTM--Copyright 2015, A/N Group, Inc.

 

Below is a list of the 2015 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 an 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. Use the "find-in-page" or "find" feature of your browser (CTRL-F) to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". 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. Hypenation has become an art form. Try searches with and without. The majority of cases mention Sec. 7491 (Burden of Proof); we have not listed it unless it was a significant issue. 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--2014
Tax Court Cases--2013
Tax Court Cases--2012
Tax Court Cases--2011
Tax Court Cases--2010
Tax Court Cases--2009
Tax Court Cases--2008
Tax Court Cases--2007
Tax Court Cases--2006
Tax Court Cases--2005
Tax Court Cases--2004

Cumulative Cases - 2015

Tax Court Cases

Usman Bhutta 145 T.C. No.14 Sec. 861; income from sources within the U.S.; medical resident; teaching during residency; treaty provision for professor or teacher temporarily visiting U.S.
Brett E. Legg et ux. 145 T.C. No.13 Sec. 6662; 6751; accuracy-related penalty; procedural requirements; gross valuation misstatement; required notice; valuation of conservation easement.
Loren E. Parks, et al. 145 T.C. No.12 Sec. 501; 4945; tax-exempt entities; excise tax on taxable expenditures; correction of taxable expenditures; expenditures for nonexempt purpose; reliance on professional opinion.
Estate of Edward S. Redstone, Deceased, Madeline M. Redstone, Executrix 145 T.C. No.11 Sec. 2511; 2512; transfers in general; valuation of gifts; full consideration; transfers in ordinary course of business; transfer to trust; settlement agreement.
Anonymous 145 T.C. No. 10 Sec. 6110; determination of tax-exempt status; first revocation letter; public inspections; disclosure.
R.V.I. Guaranty Co., Ltd. & Subsidiaries 145 T.C. No. 9 Sec. 831; 832; tax on insurance companies other than life; insurance company taxable income; residual value insurance; insuring value of property at end of lease; risk-shifting; risk distribution.
Whistleblower One 10683-13W, Whistleblower Two 10683-13W, and Whistleblower Three 10683-13W 145 T.C. No. 8 Sec. 7623; expenses of detection of underpayments and fraud; whistleblower; discovery granted.
Jean Steinberg, Donor 145 T.C. No. 7 Sec. 2035; 2512; gifts made within 3 years of decedent's death; valuation of gifts; donee's assumption of potential tax liability; net gift agreement; gift reduced by assumption of estate tax liability; valuation.
Fredric A. Gardner; Elizabeth A. Gardner 145 T.C. No. 6 Sec. 6330; 6700; hearing before levy; penalty for promoting abusive tax shelters; collection due process; "corporation sole".
Agro-Jal Farming Enterprises, Inc., et al. 145 T.C. No. 5 Sec. 162; 464; business expenses; limitations on deductions for certain farming expenses; deduction for field-packing materials; year of deduction.
Estate of Arthur E. Schaefer, Deceased, Kathleen J. Wells, Executor 145 T.C. No. 4 Sec. 664; 2055; charitable remainder trusts; transfers for public, charitable, and religious uses; net income with makeup charitable remainder unitrusts; NIMCRUTs; remainder interests in contributed property less than 10 percent of property's net fair market value; distribution amounts stated in trust used for valuation; estate charitable deduction denied.
Altera Corporation and Subsidiaries 145 T.C. No. 3 Sec. 482; allocations of income and deductions; qualified cost-sharing agreements; QCSAs; stock-based compensation; regulation arbitrary and capricious; invalid; rule consistency with arm's-length standard.
Marvel Entertainment, LLC, as Successor to Marvel Entertainment, Inc. 145 T.C. No. 2 Sec. 108; 1502; income from discharge of indebtedness; consolidated return regulations; cancellation of debt income; net operating loss of a consolidated group; CNOL; apportionment of CNOL to consolidated group members; bankruptcy.
Our Country Home Enterprises, Inc., et al. 145 T.C. No. 1 Sec. 61; 6662; 6662A; gross income definition; accuracy-related penalty; understatements with respect to reportable transactions; split-dollar life insurance; welfare-benefit plan; listed transactions.

Jeffrey T. Webber 144 T.C. No. 17 Sec. 817; 6662; treatment of variable contracts; accuracy-related penalty; control over account; segregated asset account; incidents of ownership; variable life insurance policy; limitations on investor control.
Michael H. Stough et ux. 144 T.C. No. 16 Sec. 467; 6662; certain payments for use of property or services; accuracy-related penalty; rental agreement with lump-sum payment; payment not allocable to future periods; rental accrual method not applicable.
Whistleblower 21276-13W 144 T.C. No. 15 Whistleblower not precluded from award; providing information to other federal agencies; information provided before filing Form 211.
Clarence William Speer et ux. 144 T.C. No. 14 Sec. 61; 104; gross income definition; compensation for injuries or sickness; payments for unused vacation and sick leave; amounts accumulated while on temporary disability.
Lana Joan Davidson 144 T.C. No. 13 Sec. 6015; 7459; innocent spouse relief; reports and decisions; taxpayer's motion to withdraw; decision by court not required.
William Scott Stuart, Jr., Transferee, et al. 144 T.C. No. 12 Sec. 6901; transfered assets; transferee liability; sale of stock; fraudulent transfers; statute of limitations; corporate existence.
CNT Investors, LLC et al. 144 T.C. No. 11 Sec. 311; 6501; 6662; 6664; corporate distribution to shareholders; limitations on assessment; accuracy-related penalty; reasonable cause; final partnership administrative adjustment; FPAA; tax shelters; real estate; basis; step transaction; reliance on professional; built-in gain.
John C. Bedrosian et ux. 144 T.C. No. 10 Sec. 6231; definitions and special rules; partnership items; sham partnership; professional fees not deductible.
Ralim S. El 144 T.C. No. 9 Sec. 61; 72; 6012; 6651; 6673; 7491; gross income definition; early distributions; filing requirement; failure to file or pay; damages for delay; burden of proof; frivolous arguments; deemed distribution from pension plan.
David J. Maines et ux. 144 T.C. No. 8 Sec. 61; 451; gross income definition; constructive receipt; special state tax credits not refunds; tax benefit rule.
TFT Galveston Portfolio, Ltd., as Successor in Interest for TFT #2, Ltd., et al. 144 T.C. No. 7 Sec. 6651; 6656; 7436; failure to file or pay; failure to deposit employment taxes; determination of employment status; classification of workers; employee vs. independent contractor; good-faith effort to determine worker status.
Estate of Eileen S. Belmont, Deceased 144 T.C. No. 6 Sec. 642; charitable deductions; amount permanently set aside; residuary estate to charity.
Estate of Travis L. Sanders, Deceased 144 T.C. No. 5 Sec. 932; 6501; U.S. and Virgin Islands income taxes; limitations on assessment and collection; bona fide U.S. Virgin Islands resident; unfiled U.S. income tax returns; Forms 1040 filed with U.S. Virgin Islands Bureau of Internal Revenue.
Nichelle G. Perez 144 T.C. No. 4 Sec. 104; exclusion from income; compensation for donation of human eggs to infertile couple; not compensation for physical injury or pain.
John Chase Lee 144 T.C. No. 3 Sec. 6212; 6330; 6672; 7442; notice of deficiency; hearing before levy; failure to collect and pay over tax; jurisdiction; trust fund recovery penalty; mailing of notice of deficiency; proper service of Letter 1153.
American Airlines, Inc. 144 T.C. No. 2 Sec. 7436; proceedings for deterimination of employment status; jurisdiction of Tax Court; Sec. 861, 864; income from sources in the U.S.; definitions and special rules.
Moneygram International, Inc. and Subsidiaries 144 T.C. No. 1 Sec. 581; bank definition; worthless securities and ordinary loss.

 

Memorandum Decisions

Jeffery R. Simmons et ux. T.C. Memo. 2015-252 Sec. 25A; 32; 1001; 1211; American Opportunity Credit; earned income credit; determination of gain or loss; limitation on capital losses; amount of earned income; computation of capital loss; substantiation of payment of tuition; education expenses; documentation; recordkeeping; EIC.
Juan M. Herrera et ux. T.C. Memo. 2015-251 Sec. 6662; 6664; accuracy-related penalty; reasonable cause; Tax Court Rule 121; collateral estoppel; prior holding disallowing a business bad-debt deduction.
Caren C. Hare T.C. Memo. 2015-250 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous return penalties.
Estate of Barbara M. Purdue, Deceased, et al. T.C. Memo. 2015-249 Sec. 2035; 2036; 2053; 2503; gifts made within three years of death; transfers with retained life estate; indebtedness, expenses and taxes of estate; taxable gifts; family limited liability company; LLC; deductions of estate; administration expenses; interest; annual exclusion for gifts; present interest in property.
Samuel Striker T.C. Memo. 2015-248 Sec. 911; foreign earned income exclusion; U.S. Government employee; North Atlantic Treaty Organization; defense contractor.
Michael Tseytin et ux. T.C. Memo. 2015-247 Sec. 356; 6662; 6664; receipt of additional consideration; accuracy-related penalty; reasonable cause; corporate merger; boot; value of shares received; nominee or agent.
Estate of Bernice Newberger, Deceased, et al. T.C. Memo. 2015-246 Sec. 2031; definition of gross estate; valuation of artwork; recent sales; adjustment for market conditions.
Gene Hawkins T.C. Memo. 2015-245 Sec. 6330; hearing before levy; collection due process; collection alternative; no genuine dispute to any material fact; delinquent taxes; failure to submit adequate financial information.
Jeremiah J. O'Connor et ux. T.C. Memo. 2015-244 Sec. 402; 1035; 6662; 6664; taxability of beneficiary of employee's trust; exchanges of insurance policies; accuracy-related penalty; reasonable cause; life insurance policy held by nonexempt employee trust; taxable income when employer's participation in trust terminated.
Michael G. Judah et ux. T.C. Memo. 2015-243 Sec. 183; 6662; 6664; not-for-profit activities; accuracy-related penalty; reasonable cause; saddlebred horse activity; profit intent.
J.L. Raida T.C. Memo. 2015-242 Sec. 6330; hearing before levy; collection due process; trust fund recovery penalty; supporting documentation for Form 433-A.
James A. Ogden et ux. T.C. Memo. 2015-241 Sec. 6662; 6664; accuracy-related penalty; reasonable cause; review of return.
Clarence McDonald Leland, Jr., et ux. T.C. Memo. 2015-240 Sec. 469; 6662; passive activity losses; accuracy-related penalty; farming; attorney; material participation; recordkeeping; proof of participation.
Daniel Lee Berglund T.C. Memo. 2015-239 6203; 6330; methods of assessment; hearing before levy; collection due process; validity of assessment documentation.
Saleh Omar T.C. Memo. 2015-238 Sec. 61; 446; 6001; 6662; 6664; gross income definition; accounting methods; required records; accuracy-related penalty; reasonable cause; reconstruction of income; bank deposits method; nontaxable deposits; evidence.
Sumner Redstone T.C. Memo. 2015-237 Sec. 2512; 6651; 6653; valuation of gifts; failure to file or pay; failure to pay stamp tax; donation of closely held stock to trusts; full and adequate consideration.
John A. Atkinson et ux. et al. T.C. Memo. 2015-236 Sec. 170; 6662; 6664; charitable contribution; accuracy-related penalty; reasonable cause; donation of conservation easements; conservation purposes requirement
Terry M. Schank et ux.; Twin City Roofing and Sheet Metal, Inc. T.C. Memo. 2015-235 Sec. 162; 263; 267; 316; 6662; business expenses; capital expenditures; related party transactions; dividend definition; accuracy-related penalty; constructive dividend; corporate payment of personal expenses; depreciation of personal vehicle; lease prepayment.
Victor M. Kantchev et ux. T.C. Memo. 2015-234 Sec. 181; 183; 6651; 6662; treatment of certain qualified film and television productions; not-for-profit activities; failure to file or pay; accuracy-related penalty; reliance on tax professional.
John Henry Besaw T.C. Memo. 2015-233 Sec. 162; 274; 6662; 6664; business expenses; business expense substantiation; accuracy-related penalty; reasonable cause; business purpose of payments to relative; discrepancy between Forms 1099-MISC and expense deducted; travel; meals and entertainment; documentation; recordkeeping.
David L. Charley et ux. T.C. Memo. 2015-232 Sec. 162; 274; business expenses; business expense substantiation; travel expenses; mileage not recorded; court allowed shortest distance.
John M. Alterman Trust U/A/D May 9, 2000, Ronald Gordon and Donald Gavid, Trustees, Transferee, et al. T.C. Memo. 2015-231 Sec. 6901; transferred assets; transferee liability for tax; sale of business; Midco transaction; shareholders did not know corporation would default on tax liability.
Carlos V. Yguico et ux. T.C. Memo. 2015-230 Sec. 6662; 6664; accuracy-related penalty; reasonable cause; reliance on return preparer; distributions from retirement accounts; Forms 1099-R supplied to return preparer.
Ambawalage S. Silva T.C. Memo. 2015-229 Sec. 6330; hearing before levy; collection due process; face-to-face hearing; failure to submit information statement; unfiled tax returns.
Sharon L. Garrett T.C. Memo. 2015-228 Sec. 6330; hearing before levy; collection due process; question of receipt of deficiency notice; certified mailing; valid assessment.
Terry Gene Akey T.C. Memo. 2015-227 Sec. 162; 183; 6651; business expenses; not-for-profit activities; failure to file or pay; hobby losses; substantiation; recordkeeping; documentation; sports memorabilia activity; computer activity; cost of goods sold deduction.
Estate of Russell Badgett, Jr., Deceased, Bentley Badgett, Jr., Executor T.C. Memo. 2015-226 Sec. 2033; 6402; decedent's property interest; authority to make credits or refunds; federal income tax refunds includable in gross estate; state (Kentucky) law; refunds not in existence on the valuation date; right to compel refund.
Frank D. Matthews, Jr. T.C. Memo. 2015-225 Sec. 6330; hearing before levy; collection due process; veteran disability benefits included in determining ability to pay; installment agreement.
Fleming Cardiovascular, P.A. T.C. Memo. 2015-224 Sec. 401; 415; 501; 7476; qualified pension plans; limitations on contributions and benefits; entities exempt from tax; judgments on qualification of retirement plans; favorable determination letter retroactively revoked; ESOP; employee stock ownership plan; operation according to plan terms; annual independent appraisal; excess contributions.
AD Investment 2000 Fund LLC, Community Media, Inc. et al. T.C. Memo. 2015-223 Sec. 163; 6231; 6662; 6664; interest; notice of proceedings and adjustment; accuracy-related penalty; reasonable cause; economic substance; tax avoidance; Son-of-BOSS transactions.
Randy Steinberg et ux. T.C. Memo. 2015-222 Sec. 165; 197; 6662; 6664; losses; amoritization of goodwill and intangibles; accuracy-related penalty; reasonable cause; unamortized basis; expiration of contract; worthlessness.
Lori L. Hall T.C. Memo. 2015-221 Sec. 6015; innocent spouse relief; reason to know of nonpayment of liabilities.
Bruce Edward Haddix et ux. T.C. Memo. 2015-220 Sec. 6330; 7502; hearing before levy; timely mailing as timely filing; collection due process; digital postmark; timely postmark.
Christopher McMullen T.C. Memo. 2015-219 Tax Court Rule 91; settlement agreement; bound by stipulation of settled issues; "meeting of the minds".
GameHearts, a Montana Nonprofit Corporation T.C. Memo. 2015-218 Sec. 501; 7428; tax-exempt organization; status and classification of organizations under 501(c)(3).
Marie Beaubrun T.C. Memo. 2015-217 Sec. 25A; 162; 163; 164; 170; 212; 274; 6662; American Opportunity tax credit; business expenses; interest; taxes; charitable contributions; expenses for the production of income; business expense substantiation; accuracy-related penalty; mortgage interest; mileage diary or log.
Miccosukee Tribe of Indians of Florida T.C. Memo. 2015-216 Sec. 6320; 6330; 6721; 6722; hearing on filing lien notice; hearing before levy; collection due process; failure to correct information returns; failure furnish correct payee statements; notice of federal tax lien (NFTL) complied with procedures.
Eric Edward Chandler T.C. Memo. 2015-215 6330; hearing before levy; collection due process; dissipation of assets; offer-in-compromise; reasonable collection potential.
Mark R. Smith et ux. T.C. Memo. 2015-214 Sec. 162; 163; 280A; 6662; 6664; business expenses; interest; business use of home; accuracy-related penalty; reasonable cause; documentation; recordkeeping; substantiation; returns and allowances deduction; travel away from home; indefinite; evidence to support business use of apartment.
Gregory Martens T.C. Memo. 2015-213 Sec. 6320; 6330; 6673; 6702; hearing on filing lien notice; hearing before levy; damages for delay; frivolous returns; cessation of frivolous position; use of TXMOD transcript to verify assessment.
Jefferson Cartwright et ux. T.C. Memo. 2015-212 Sec. 167; 179; 6662; 6664; 7491; depreciation; expensing business assets; accuracy-related penalty; reasonable cause; burden of proof; burden not shifted; motor home used for business and personal; mobile office; business use.
Ronald Lawson and Karen Bey T.C. Memo. 2015-211 Sec. 61; 446; gross income definition; required records; income reconstruction; bank deposits method; inadequate records; amounts claimed to be security deposits deemed rental income; analysis flawed but valid.
Dennis M. Powers T.C. Memo. 2015-210 Sec. 6330; hearing before levy; collection due process; failure to provide financial information; failure to request collection alternative.
Priscilla Ann Clues T.C. Memo. 2015-209 Sec. 6330; hearing before levy; collection due process; trust fund recovery penalties; challenge of underlying liability.
Stephen J. Dunn, et ux. T.C. Memo. 2015-208 Sec. 219; 408; 4973; 6662; 6664; individual retirement account; individual retirement accounts; tax on excess contributions; accuracy-related penalty; reasonable cause; taxpayer active participant in pension plan; redesignation of contribution; carry forward of disallowed contributions.
William D. Trumbly Jr. and Vicky B. Wood T.C. Memo. 2015-207 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; tax liabilities discharged in bankruptcy; sanctions on IRS under Sec. 6673.
Canna Care, Inc., a California not-for-profit Corporation T.C. Memo. 2015-206 Sec. 162; 280E; business expenses; expenditures in connection with the illegal sale of drugs; medical marijuana dispensary; deduction of operating expenses; sale of medical marijuana main source of income.
William F. Poppe T.C. Memo. 2015-205 Sec. 475; 6651; 6654; mark-to-market accounting method; failure to file or pay; reasonable cause; valid mark-to-market election; late return; Form 3115 not attached.
WSK and Sons, Inc.; William S. Karras and Shana Karras T.C. Memo. 2015-204 Sec. 162; 167; 179; 274; 6662; 6664; business expenses; depreciation; expensing business assets; business expense substantiation; accuracy-related penalty; reasonable cause; advertising expenses; rental of beachfront home; fishing trip; documentation; recordkeeping; auto and truck expenses; cost basis for depreciation.
Steven Lavell Gassoway T.C. Memo. 2015-203 Sec. 2; 21; 32; 152; 6662; head of household; child tax credit; earned income credit; dependent definition; accuracy-related penalty; prinicipal place of abode; release of dependent claim by spouse.
Jose Espaillat and Mirian Lizardo T.C. Memo. 2015-202 Sec. 162; 165; 166; 6662; 6664; business expenses; losses; bad debt losses; accuracy-related penalty; reasonable cause; ordinary and necessary expenses; business owned and operated by relative; worthless security loss; bad debt not shown wholly worthless; reliance in good faith on tax advisor.
Michael A. Tricarichi, Transferee T.C. Memo. 2015-201 Sec. 152; 166; 6662; 6901; business expenses; bad debt losses; accuracy-related penalty; transferred assets; legal and professional fees; substantiation; origin of fees; gross valuation misstatement; sham transaction; transferee liability; economic substance; liquidation of corporation vs. sale of stock.
Donald A. Wesley et ux. T.C. Memo. 2015-200 Sec. 170; 6662; 6664; charitable contributions; accuracy-related penalty; reasonable cause; substantiation; uncorroborated testimony.
Bradley C. Reifler et ux. T.C. Memo. 2015-199 Sec. 6012; 6061; 6651; required returns of income; signing of returns; failure to file or pay; omission of signature; valid return; substantial compliance.
Mark A. Williams T.C. Memo. 2015-198 Sec. 6015; innocent spouse relief; equitable relief; actual knowledge of omissions.
William J. Kardash, Sr., Transferee; Charles K. Robb, Transferee T.C. Memo. 2015-197 Sec. 6901; transferred assets; transferee liability; reconsideration by court; same result; insolvency.
Richard Brian Friedman et ux. T.C. Memo. 2015-196 Sec. 6330; hearing before levy; collection due process; collection alternatives not considered; current on estimated taxes.
DNA Pro Ventures, Inc. Employee Stock Ownership Plan T.C. Memo. 2015-195 Sec. 401; 415; 501; 7476; qualified pension, profit-sharing, stock bonus plans; limitations on benefits and contributions under qualified plans; exemption from tax on corporations, certain trusts; declaratory judgments on qualification of retirement plans; employee stock ownership plan; ESOP; contribution limits exceeded; failure to follow plan terms.
Scott Labor, LLC T.C. Memo. 2015-194 Sec. 6303; 6330; notice and demand for payment; hearing before levy; collection due process; assessment notice not issued within 60 days; assessment notice valid.
Dale Michael Shenk et ux. T.C. Memo. 2015-193 Sec. 6330; 6320; hearing before levy; hearing on filing lien notice; collection due process; jurisdiction; currently not collectible; sale of property.
American Milling, LP, et al. T.C. Memo. 2015-192 6223; 6231; notice to partners of proceedings; definitions and special rules; Final Partnership Administrative Adjustment; FPAA; jurisdiction; terminated partnership; FPAAs issued to taxpayer and partnership.
Fred Cooper and Jennifer L. Brady T.C. Memo. 2015-191 Sec. 166; business bad debt; business vs. nonbusiness debt; loan to real estate business of another party; not in lending business.
Donald Lee Dunnigan T.C. Memo. 2015-190 Sec. 61; 108; gross income definition; income from discharge of indebtedness; cancellation of debt income; COD; business credit card account debt; individually and severally liable.
Michael R. Young T.C. Memo. 2015-189 Sec. 162; 274; 280A; 6001; 6662; 6664; business expenses; business expense substantiation; office in home; recordkeeping requirements; accuracy-related penalty; reasonable cause; documentation; reconstruction of missing records; auto log; business purpose of trips; reimbursed vs. unreimbursed expenses.
Robert H. Tilden T.C. Memo. 2015-188 Sec. 6213; petition to Tax Court; requirement to file notice within 90 days; Stamps.com postmark as evidence; USPS tracking data.
William D. Foote et ux. T.C. Memo. 2015-187 6404; abatements; interest abatement; failure to show ministerial or managerial error or delay.
Mark D. Jasperson T.C. Memo. 2015-186 Sec. 172; 6651; 6662; 6664; net operating losses; failure to file or pay; accuracy-related penalty; reasonable cause; election to forgo carryback period; proof of NOL; proof NOL not absorbed in prior years; basis in S corporation.
Harvey L. Tucker T.C. Memo. 2015-185 Sec. 165; 6662; 6664; losses; accuracy-related penalty; reasonable cause; net operating loss; worthless properties; writeoff; year to be taken; abandonment.
Estate of Joun D. Dimarco, Deceased T.C. Memo. 2015-184 Sec. 642; estates; charitable contributions; funds not permanently set aside.
Ronald G.S. Au T.C. Memo. 2015-183 Sec. 6330; accuracy-related penalty; trust fund recovery penalty; failure to submit proper offer-in-compromise.
Lesley Roberts Thomas T.C. Memo. 2015-182 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; guidelines for offer-in-compromise; doubt as to collectibility; economic hardship.
Charles Okonkwo et ux. T.C. Memo. 2015-181 Sec. 280A; 6662; 6664; expenses in connection with rental property; accuracy-related penalty; reasonable cause; rental of property to related party; fair rental value; disallowance of expenses.
Willia C. Scott et ux. T.C. Memo. 2015-180 Sec. 6015; 6330; innocent spouse relief; hearing before levy; collection due process; not collectible status; installment agreement.
Transupport, Incorporated T.C. Memo. 2015-179 Sec. 6501; limitations on assessment and collection; civil fraud penalty; badges of fraud; expiration of limitations period.
Gary Wayne Rodrigues T.C. Memo. 2015-178 Sec. 408; 6330; individual retirement account; hearing before levy; collection due process; IRA; distribution of IRA funds ordered to pay fines; constructive receipt of funds.
Harvey Friedman et ux. T.C. Memo. 2015-177 Sec. 61; 6662; gross income definition; accuracy-related penalty; interest received on loans; open transaction doctrine.
Ronald Craig Fish T.C. Memo. 2015-176 Sec. 408; 6662; individual retirement account; accuracy-related penalty; IRA; pass-through losses from master limited partnership held by IRA reported on individual return.
Patricia D. Clark T.C. Memo. 2015-175 Sec. 6050P; returns relating to cancellation of indebtedness by certain entities; identifiable event showing cancellation of indebtedness; creditor subject to testing period.
Manjit Rochlani, Deceased, and Bony M. Rochlani T.C. Memo. 2015-174 Sec. 162; 179; 6662; business expenses; expensing assets; accuracy-related penalty; who is the taxpayer; corporation created but business expenses reported on Schedule C of Form 1040.
Israel Mikel; Erna Mikel T.C. Memo. 2015-173 Sec. 7430; attorney's fees; litigation costs; IRS position justified; prevailing party; trust document's lack of clarity.
Donald Hill et ux. T.C. Memo. 2015-172 Tax Court Rule 123; failure to prosecute; default and dismissal; delay tactics; failure to participate in proceedings.
Darryl Keith Stapleton, II T.C. Memo. 2015-171 Sec. 2; 24; 32; 152; head of household; child tax credit; earned income credit; dependent definition; noncustodial parent; release by custodial parent; Form 8332.
Randy Tillery and Rachel Benator T.C. Memo. 2015-170 Sec. 6330; hearing before levy; collection due process; installment agreement denied; ability to pay; age-health considerations.
Nancy McDonald T.C. Memo. 2015-169 Sec. 911; foreign earned income exclusion; timely election; return filed late.
Green Gas Delaware Statutory Trust, Methane Bio, LLC, Tax Matters Partner T.C. Memo. 2015-168 Sec. 6223; 6224; 6226; 7442; notice to partners of proceedings; participation in administrative proceedings; final partnership administrative adjustments; jurisdiction; FPAA not invalidated by IRS failure to meet with taxpayer.
Jijun Chen and Xiujing Gu T.C. Memo. 2015-167 Sec. 111; 162; 274; 280A; 6662; 6664; recovery of tax benefit items; business expenses; business expense substantiation; office in home; accuracy-related penalty; reasonable cause; state income tax refund as income; tax benefit; documentation; recordkeeping; contemporaneous records.
Chris John Schumacher T.C. Memo. 2015-166 Sec. 6330; hearing before levy; collection due process; lien affecting employment; lien subordination; issues raised at CDP hearing.
Steven Arthur Shimanek T.C. Memo. 2015-165 Sec. 61; 151; 152; gross income definition; personal exemptions; dependent definition; common law spouse.
Edward N. Tobias and Suzanne M. Koegler T.C. Memo. 2015-164 Sec. 61; 72; 6662; 6664; gross income definition; early distributions; accuracy-related penalty; reasonable cause; distributions from variable annuity contract; distributions before annuity starting date; exception to early distribution penalty.
Esther P. Crabtree T.C. Memo. 2015-163 Sec. 71; 6662; alimony; accuracy-related penalty; unallocated alimony/child support; silent as to termination on death.
Charles Dereck Adams et ux. T.C. Memo. 2015-162 Sec. 61; 72; 408; 6662; 6664; gross income definition; early distributions; individual retirement accounts; accuracy-related penalty; reasonable cause; Thrift Savings Plan withdrawals; qualified trust; distributions taxable; hardship.
Valery Choutou Pouemi and Sandrine Atemekeng T.C. Memo. 2015-161 Sec. 162; 183; 274; business expenses; not-for-profit activities; business expense substantiation; recordkeeping; documentation; real estate activity.
Ethel Miriam Putnam T.C. Memo. 2015-160 Sec. 446; 6651; 6654; methods of accounting; failure to file or pay; failure to pay estimated tax; Tax Court Rule 123 failure to prosecute, failure to appear; reconstruction of income; bank deposits method.
Lynn Edward York et ux. T.C. Memo. 2015-159 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; failure to submit requested financial information; economic hardship.
Daniel H. George, Jr. T.C. Memo. 2015-158 Sec. 501; 6651; 6663; exempt organizations; failure to file or pay; imposition of fraud penalty; existence of exempt organization; bank deposits taxable; badges of fraud.
Candice E. Hollimon, Petitioner, and Fadil A. M. Al Bakari, Intervenor T.C. Memo. 2015-157 Sec. 6015; innocent spouse relief; equitable relief; threshold conditions met; abuse.
Michael E. Lunnon T.C. Memo. 2015-156 Sec. 6330; hearing before levy; collection due process; challenge of underlying liabilities; failure to file employment tax returns.
Colleen J. O'Connor and Mark C. Tracy T.C. Memo. 2015-155 Sec. 162; 6662; 6664; business expenses; accuracy-related penalty; reasonable cause; law school expenses; foreign requirements; new trade or business.
Joe Seipel et ux. T.C. Memo. 2015-154 Sec. 6330; hearing before levy; collection due process; challenge of underlying liability; failure to identify error in IRS calculations.
Scott E. Charnas T.C. Memo. 2015-153 Sec. 6330; hearing before levy; collection due process; consideration of taxpayer's fluctuating income not considered by IRS settlement officer; remanded to Appeals.
Scott A. Whittington T.C. Memo. 2015-152 Sec. 274; 6020; business expense substantiation; substitute returns; requirement to file returns; reimbursements by LLC; reimbursements as income; documentation of reimbursement claims; substitute returns; SFR.
Seismic Support Services, LLC T.C. Memo. 2015-151 Sec. 707; 6662; transactions between partner and partnership; accuracy-related penalty; payments to partner for services; guaranteed payments.
Vincente Ocampo Junior et ux. T.C. Memo. 2015-150 Sec. 162; 274; 446; 6662; 6664; business expenses; business expense substantiation; methods of accounting; accuracy-related penalty; reasonable cause; purpose of loan substantiation; auto deduction; listed property; logs inconsistent; reconstruction of income; bank deposits.
Jason R. Beck T.C. Memo. 2015-149 Sec. 165; 280E; 6662; losses; expenditures in connection with illegal sale of drugs; accuracy-related penalty; licensed medical marijuana dispensary; cost of goods sold; items seized by Drug Enforcement Administration; marijuana seized not sold.
Nathaniel Hawthorne T.C. Memo. 2015-148 Sec. 6330; hearing before levy; collection due process; levy action for prior year not relevant.
Abdul-Kareem Shakir T.C. Memo. 2015-147 Sec. 6020; 6651; substitute returns; failure to file or pay; SFR; frivolous tax protester rhetoric.
Steven T. Waltner et ux. T.C. Memo. 2015-146 Sec. 6330; 6702; 6673; hearing before levy; frivolous tax submissions; damages for delay; collection due process.
Hermine Dinger T.C. Memo. 2015-145 Sec. 911; foreign earned income exclusion; U.S. Army employee; subject to hiring and firing by U.S government agency; collateral estopppel.
Larry W. Kline et ux. T.C. Memo. 2015-144 Sec. 162; 274; 469; 6662; 6664; business expenses; business expense substantiation; passive loss limitation; accuracy-related penalty; reasonable cause; meals and entertainment; charter boat business; recordkeeping; documentation; material participation; 100 hour requirement.
Ronald H. Sapp and Mary Sapp T.C. Memo. 2015-143 Sec. 6015; innocent spouse relief; equitable relief; threshold conditions.
Del-Co Western, a Utah Corporation T.C. Memo. 2015-142 Sec. 6330; hearing before levy; collection due process; restitution payments; overpayment for subsequent year; jurisdiction.
Hiram Leroy Porter T.C. Memo. 2015-141 Sec. 2; 24; 152; head of household; child tax credit; dependent definition; noncustodial parent; Form 8332; divorce decree not signed by custodial parent.
Summit Vineyard Holdings, LLC, Summit SV Holdings, LLC, TMP T.C. Memo. 2015-140 Sec. 6229; 6231; period of limitations for assessments; definitions and special rules; Form 872-P Consent to Extend the Time to Assess Tax Attributable to Partnership Items; individual not TMP; apparent authority to sign 872-P; IRS believed individual had authority to act.
Sheri Flying Hawk T.C. Memo. 2015-139 Sec. 162; 213; 262; 274; 280A; 6662; 6664; business expenses; medical expenses; personal expenses; business expense substantiation; office at home; accuracy-related penalty; reasonable cause; standard mileage; vehicle owned/leased by taxpayer; contemporaneous records of gifts to clients; vitamins and organic foods not medical expenses; qualification of home office; work performed at rented office.
Henry J. Haff et ux. T.C. Memo. 2015-138 Sec. 165; 705; losses; basis of partner's interest; failure of partnership to pay for taxpayer's services; value of services not reported as income; theft loss; cost basis in services.
Edwina Wan-Wen Lau T.C. Memo. 2015-137 Sec. 162; 179; 274; 280A;; 6651; 6654; business expenses; expensing option; business expense substantiation; office in home; failure to file or pay; failure to pay estimated tax; vehicle expenses; business purpose; ordinary and necessary; substitute returns; SFR.
Husam A. Abu-Dayeh T.C. Memo. 2015-136 Sec. 6330; 6694; 7122; hearing before levy; understatement of taxpayer's liability by tax return preparer; compromises; collection due process; tax return preparer penalties; plea agreement.
Mark A. Lovely T.C. Memo. 2015-135 Sec. 6330; 6702; hearing before levy; frivolous tax submissions; zero return; frivolous return penalties raised at CDP hearing; collection due process.
Estate of John A. Pulling, Sr. Deceased T.C. Memo. 2015-134 Sec. 2031; definition of gross estate; combination of contiguous properties under related ownership.
David S. Stout et ux. T.C. Memo. 2015-133 Sec. 61; 6651; gross income definition; failure to file or pay; stock incentive plan; ordinary income vs. capital gain; no ownership of stock. Kenneth A. McRae T.C. Memo. 2015-132 Sec. 6330; hearing before levy; collection due process; failure to submit complete financial information; face-to-face hearing; collection alternatives not proposed.
Christopher Holden et ux. T.C. Memo. 2015-131 Sec. 61; 162; 168; 274; 446; 6662; 6664; gross income definition; business expenses; depreciation; business expense substantiation; methods of accounting; accuracy-related penalty; reasonable cause; loan proceeds not income; evidence of loan; income reconstruction using bank deposits; vehicle expenses; documentation; recordkeeping; lease vs. conditional sale; basis in property determined for depreciation.
Bosque Canyon Ranch et al. T.C. Memo. 2015-130 Sec. 170; 707; 6662; 6664; charitable contributions; transactions between partner and partnership; accuracy-related penalty; reasonable cause; conservation easement; perpetuity requirement; disguised sale of property; transfers by related limited partnerships.
John A. Hartmann T.C. Memo. 2015-129 Sec. 6330; hearing before levy; collection due process; ill health claim not documented; failure to provide financial information.
James Boneparte, Jr. T.C. Memo. 2015-128 Sec. 72; 165; 166; 183; 213; 6662; 6664; early distributions; business expenses; bad debts; not-for-profit activities; medical expenses; accuracy-related penalty; reasonable cause; default on loan from retirement plan; professional gambler; gambling losses; purported loans to related parties; loan vs. gift; medical transportation expenses; documentation.
Sarah Grossnickle T.C. Memo. 2015-127 Sec. 162; 274; 280A; 6001; 6651; business expenses; business expense substantiation; home office expense; required records; failure to file or pay; recordkeeping; documentation; home office regular and exclusive use.
Christina M. Mehriary T.C. Memo. 2015-126 Sec. 71; 1041; 6662; 6664; alimony; transfers of property incident to divorce; accuracy-related penalty; reasonable cause; loss deduction for property transferred; cash or cash equivalent; alimony vs. property transfer.
H. Michael Muniz T.C. Memo. 2015-125 Sec. 71; 6662; 6664; alimony; accuracy-related penalty; reasonable cause; state law and termination on death of requirement; lump-sum payment.
Albert Arias Agudelo, Petitioner and Cecilia Arias, Intervenor T.C. Memo. 2015-124 Sec. 6015; innocent spouse relief; income attributable to petitioner; reason to know of unreported income.
Qinetiq U.S. Holdings, Inc. & Subsidiaries T.C. Memo. 2015-123 Sec. 83; property transferred in connection with the performance of services; substantial risk of forfeiture; restricted property; employment and stock agreements; salary.
Robert L. Porter T.C. Memo. 2015-122 Sec. 162; 212; 274; 446; 1401; 6651; 6654; business expenses; expenses for the production of income; business expense substantiation; accounting methods; self-employment tax; failure to file or pay; failure to pay estimated tax; reconstruction of income; bank deposits method; investor vs. trader; capital loss limitation; Cohan rule; books and records; documentation; substantiation; recordkeeping.
James J. Isaacs T.C. Memo. 2015-121 Sec. 162; 170; 446; 6662; 6664; business expenses; charitable contributions; accounting methods; accuracy-related penalty; reasonable cause; cash vs. accrual; substantiation; recordkeeping; documentation; S corporation's expenses.
Richard C. Wagner T.C. Memo. 2015-120 2; 24; 32; 61; 152; 172; 1366; filing status; child tax credit; earned income credit; gross income definition; dependent definition; net operating loss; S corporation; unreported rental income; head of household; existence of NOL.
Summa Holdings, Inc. et al. T.C. Memo. 2015-119 Sec. 408A; 995; 4973; Roth IRAs; taxation of DISC income to shareholders; tax on excess contributions to tax-favored accounts; domestic international sales corporation; DISC commission payments.
Steven N. Levi et ux. T.C. Memo. 2015-118 Sec. 6012; 6061; requirement to file return; signing of returns; agent signed in place of taxpayer; authority to sign lacking.
Kurt Anthony Strode T.C. Memo. 2015-117 Sec. 162; 183; 6662; business expenses; not-for-profit activities; accuracy-related penalty; consulting activity.
Don Warner Reinhard T.C. Memo. 2015-116 Sec. 162; 6663; losses; imposition of fraud penalty; passthrough loss from S corporation; NOL carryback; civil fraud penalty; substantiation of NOL.
Ruey Read T.C. Memo. 2015-115 Sec. 61; 6662; 6664; gross income definition; accuracy-related penalty; reasonable cause; unreported capital gain; claim of identity theft by ex-husband; reliance on professional.
Stephan Foryan T.C. Memo. 2015-114 Sec. 61; 6651; 6654; 6673; gross income definition; failure to file or pay; failure to pay estimated tax; damages for delay; amounts received in exchange for services were income; frivolous arguments; substitute for return.
Sandra K. Shockley, Transferee, et al. T.C. Memo. 2015-113 Sec. 6901; transferred assets; transferee liability; economic substance; liquidation and distribution by corporation; corporation rendered insolvent by action; Wisconsin Uniform Fraudulent Transfer Act.
Ifeanyi Obiakor T.C. Memo. 2015-112 Sec. 6330; hearing before levy; collection due process; trust fund recovery penalty; TFRP; challenge of existence or amount of liability allowed; failure to propose installment agreement or offer-in-compromise; undue hardship.
J. Michael Bell et ux. T.C. Memo. 2015-111 Sec. 351; 6501; transfer to corporation controlled by transferor; limitations on assessment and collection; capital contribution vs. sale of assets to corporation; factors weighed; distributions were dividends; basis in contracts and goodwill; statute of limitations.
William Billy Devy T.C. Memo. 2015-110 Sec. 25A; 6402; American Opportunity Tax Credit; authority to make credits or refunds; tax preparer claimed credit without taxpayer's knowledge; duty to review; interception of refund for child support.
Denise Celeste McMillan T.C. Memo. 2015-109 Sec. 162; 163; 183; 6662; 6664; business expenses; interest expense; not-for-profit activities; accuracy-related penalty; reasonable cause; Tax Court Rule 142 burden of proof; new matters raised by IRS; legal expenses allowed in part; hobby losses.
Epitome Systems, Inc. T.C. Memo. 2015-108 Sec. 61; 6330; 6651; 6654; gross income definition; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; reconstruction of income; allocation of expenses; business nature of expenses.
Quality Software Systems Inc. T.C. Memo. 2015-107 Sec. 6330; hearing before levy; collection due process; remanded to Appeals for reconsideration of collection alternative; IRS blanket policy.
Sivantharan Natkunanathan T.C. Memo. 2015-106 Sec. 6330; 7485; hearing before levy; bond to stay assessment and collection; collection due process; collection alternatives; liability final at time; failure to post appeal bond.
Bahig F. Bishay T.C. Memo. 2015-105 Sec. 6330; 6672; hearing before levy; failure to collect and pay over tax; trust fund recovery penalty; collection due process; challenge of liability at CDP hearing; bankruptcy of corporation; responsible person.
Curtis E. Leyshon T.C. Memo. 2015-104 Sec. 6673; penalty for delay; frivolous arguments.
Mohammad A. Kakeh et ux. T.C. Memo. 2015-103 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; rejection of offer on doubt as to collectibility; alternative ground for compromise not requested.
Zetina Renner et vir T.C. Memo. 2015-102 Sec. 162; 165; 213; 274; 6662; 6664; business expenses; losses; medical expenses; business expense substantiation; accuracy-related penalty; reasonable cause; auto expense; auto logs business purpose; contemporaneous logs; gambling losses; details on medical expenses; payee for medical expenses.
Jaynelle K. Bell T.C. Memo. 2015-101 Sec. 6651; failure to file or pay; failure to show return filed; uncorroborated testimony; failure to request application of prior year overpayment to tax year.
Howard W. Mylander et ux. T.C. Memo. 2015-100 Sec. 7430; attorney's fees; litigation costs; IRS substantially justified; determining reasonableness of IRS position.
James H. Hawse et ux. T.C. Memo. 2015-99 Sec. 446; methods of accounting; change in accounting methods; compliance with terms and conditions of Rev. Proc. 99-49; valuation of inventory.
Kathy L. Riggs T.C. Memo. 2015-98 Sec. 6330; 6672; hearing before levy; failure to pay over taxes; trust fund recovery penalty; currently not collectible status; corporation in bankruptcy.
Pacific Management Group, BSC Leasing, Inc., Tax Matters Partner et al. T.C. Memo. 2015-97 Sec. 7453; attorney-client privilege; privilege log provided inadequate; inability to determine which documents privileged.
Victor Fargo and Virginia King; Girard Development, L.P.; Girard Management Corporation T.C. Memo. 2015-96 Sec. 162; 163; 172; 1016; 1221; 6662; 6664; business expenses; mortgage interest; net operating losses; adjustments to basis; capital gain; accuracy-related penalty; reasonable cause; capital gain vs. ordinary income; sale of real estate; reason for holding property; capitalization of costs associated with real estate; deductible home mortgage interest; negative amortized principal; investment interest; computation of net operating loss.
Robert I. Redisch et ux. T.C. Memo. 2015-95 Sec. 165; 212; 6663; 6664; losses; expenses for production of income; accuracy-related penalty; reasonable cause; loss on sale of second residence; bona fide effort to rent property; deductions for real property not allowed; reliance on tax professional.
Ethel Linda Frierson-Harris T.C. Memo. 2015-94 Sec. 6330; hearing before levy; collection due process; failure to submit information; delay in hearing; taxpayer failed to dispute any material facts.
Ronald Lorenzo Rolle T.C. Memo. 2015-93 Sec. 2; 21; 24; 32; 151; 152; head of household status; dependent care credit; child tax credit; earned income credit; personal exemption; dependent definition; tie-breaker rule; qualifying children; resided with taxpayer for longer period of time; divorced or separated.
Bonnie J. Angle T.C. Memo. 2015-92 Sec. 7430; attorney's fees; litigation costs; prevailing party; claim resolved via settlement.
Harold C. Johnston et ux. T.C. Memo. 2015-91 Sec. 61; 108; 166; 6662; gross income definition; cancellation of indebtedness; business bad debt; accuracy-related penalty; year of discharge; receipt of 1099-C; jurisdiction of Tax Court.
Khuong Duong and Dung T. Tran T.C. Memo. 2015-90 Sec. 61; 446; 6662; gross income definition; general rule for methods of accounting; accuracy-related penalty; reconstruction of income; underreported income; bank deposits method; additional tip income.
Ian D. Hughes et ux. T.C. Memo. 2015-89 Sec. 1015; 1041; 6662; 6664; basis in property acquired by gift; transfers of property between spouses; accuracy-related penalty; reasonable cause; gross valuation misstatement penalty; 400 percent; stock received from employer.
Bob R. Davis et ux. T.C. Memo. 2015-88 Sec. 170; charitable contributions; donative intent; bargain sale; benefit received in return.
David C. Costello et ux. T.C. Memo. 2015-87 Sec. 61; 170; 1001; 6662; 6664; gross income definition; charitable contributions; determination of amount of gain or loss; accuracy-related penalty; reasonable cause; substantial valuation understatement; qualified appraisal; contribution of conservation easement; sale of development rights.
Andrew M. Hull et ux. T.C. Memo. 2015-86 Sec. 6330; hearing before levy; collection due process; installment agreement denied; history of noncompliance; compliance with current obligations.
Jean Cowan T.C. Memo. 2015-85 Sec. 2; 24; 32; 151; 152; head of household; earned income credit; child credit; personal exemptions; dependent definition; foster parent; qualifying child; related by blood or marriage.
Coastal Heart Medical Group, Inc., et al. T.C. Memo. 2015-84 Sec. 61; 162; 316; 469; 704; 752; 6662; 6664; gross income definition; business expenses; constructive dividends; passive activity losses; partner's distributive share; partner's basis in liabilities; accuracy-related penalty; reasonable cause; real estate professional; lease vs. conditional purchase; constructive owner; income reported by incorrect entity; ordinary and necessary business expenses; material participation; basis in LLC; reliance on professional.
Christopher Holden T.C. Memo. 2015-83 Sec. 162; 163; 164; 6662; business expenses; mortgage interest; real estate taxes; accuracy-related penalty; records destroyed in flood; payments for capital leases; ordinary and necessary expenses of business; basis for claiming depreciation; qualification for mortgage interest deduction; liability for and payment of real estate taxes; failure to make reasonable attempt to reconstruct records.
Elroy Earl Morris et ux. T.C. Memo. 2015-82 Sec. 408; individual retirement accounts; distributions from deceased owner's IRA taxable income; incorrect advice from law firm.
David H. Methvin T.C. Memo. 2015-81 Sec. 1401; 7701; self-employment tax; definitions; net income from oil and gas interests; definition of partnership; income from working interest.
David Iglicki et ux. T.C. Memo. 2015-80 Sec. 71; 6662; 6664; alimony; accuracy-related penalty; reasonable cause; alimony vs. child support; past due payments; cessation of payments on death.
Walter D. Ligman T.C. Memo. 2015-79 Sec. 6159; installment agreements; Railroad Retirement benefits; amounts exempt from levy; amounts included in household income.
Leodis C. Matthews, APC T.C. Memo. 2015-78 Sec. 6213; restrictions applicable to deficiencies; legal capacity to bring action; corporate status; jurisdiction.
David Eugene Yuska T.C. Memo. 2015-77 Sec. 6330; hearing before levy; collection due process; bankruptcy; jurisdiction; automatic stay.
Larry Williams et ux. T.C. Memo. 2015-76 Sec. 469; passive activities; self-rental rule; S corporation; nonpassive income.
George H. Patton et ux. T.C. Memo. 2015-75 Sec. 6330; 6673; hearing before levy; penalties for delay; collection due process; abuse of discretion; installment agreement; frivolous arguments.
Dan E. Butts et ux. T.C. Memo. 2015-74 Sec. 6512; 6651; limitations on Tax Court petition; failure to file or pay; statute of limitations.
Matthew L. Cutler et ux. T.C. Memo. 2015-73 Sec. 62; 164; business expenses; taxes; state income taxes resulting from partnership deductible as itemized deduction.
Barry P. Cooper et al. T.C. Memo. 2015-72 Sec. 932; 6501; U.S. and Virgin Islands income tax; limitations on assessment; bona fide residents; returns filed with U.S. Virgin Islands; summary judgment denied taxpayers.
Kenneth James Kunkel et ux. T.C. Memo. 2015-71 Sec. 170; charitable contributions; contemporaneous written acknowledgment; noncash contributions; receipts did not contain required information; other requirements not satisfied.
Alvin Sheldon Kanofsky T.C. Memo. 2015-70 Sec. 6330; 6673; hearing before levy; damages for delay; frivolous arguments.
Barry Knudsen T.C. Memo. 2015-69 Sec. 6330; hearing before levy; collection due process; IRS proof of mailing forms defective; no proof notice of deficiency properly mailed.
Saad Al-Soufi et ux. T.C. Memo. 2015-68 Sec. 163; 6662; qualified residence interest; accuracy-related penalty; substantiation of interest expense; qualified residence; evidence excluded.
Steven F. Jacoby et ux. T.C. Memo. 2015-67 Sec. 6501; 6663; limitations on assessment; fraud penalty; failure of IRS to show badges of fraud.
Chad R. Baldwin T.C. Memo. 2015-66 Sec. 7430; attorney's fees; litigation costs; IRS substantially justified; failure to provide relevant information.
Charles Brumbaugh and C.E. Holifield T.C. Memo. 2015-65 Sec. 6231; definitions and special rules; TEFRA partnership; passthrough entity as partner.
Israel Mikel T.C. Memo. 2015-64 Sec. 2503; 6651; taxable gifts; failure to file or pay; gift to family trust; annual exclusion; present interest in property; legally enforceable right.
SWF Real Estate LLC, Yellowfish Investments, Inc. T.C. Memo. 2015-63 Sec. 170; 451; 707; charitable contributions; taxable year of inclusion; disguised sales of state income tax credits.
Stallings Greenhouse & Nursery LLC T.C. Memo. 2015-62 Sec. 6330; hearing before levy; collection due process; failure to submit Form 433-B.
Kevin R. Gurule et ux. T.C. Memo. 2015-61 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; abuse of discretion; economic hardship; family medical expenses.
Olin Glenn Smith T.C. Memo. 2015-60 Sec. 6330; hearing before levy; collection due process; underlying trust fund recovery penalties; Letter 1153 sent; CPA failed to send response within 60-day period.
Jose A. Lamas et ux. T.C. Memo. 2015-59 Sec. 469; passive activities; real estate; material participation; time involved; day-to-day management; grouping activities.
Alaa I. Musa T.C. Memo. 2015-58 Sec. 162; 274; 6663; business expenses; business expense substantiation; fraud; unsubstantiated business expenses denied; travel, meal and entertainment expenses; wages to family members; cost of goods sold; testimony of independent contractors; badges of fraud.
Orlando L. Robinson et ux. T.C. Memo. 2015-57 Sec. 6330; hearing before levy; collection due process; installment agreement rejected; equity in real estate.
Minchem International, Inc., Jerry J. Sun et ux. T.C. Memo. 2015-56 Sec. 61; 163; 6662; 6663; 6664; gross income definition; interest; accuracy-related penalty; fraud; reasonable cause; unreported income; control over transferred funds; mortgage interest; investment interest; accuracy-related penalty; reliance on professional advice; badges of fraud.
Jerry A. Sawyer et ux. T.C. Memo. 2015-55 Sec. 61; 6662; gross income definition; accuracy-related penalty; unreported income; bank deposits analysis method; labor expenses allowed; advice of accountant.
Henry J. Metz et ux. T.C. Memo. 2015-54 Sec. 163; 183; 6662; interest; not-for-profit activities; accuracy-related penalty; interest on business loans; hobby losses; horse farm; profit motive shown; reasonable cause for underpayment.
Midwest Eye Center, S.C. T.C. Memo. 2015-53 Sec. 162; 6662; business expenses; accuracy-related penalty; C corporation; unreasonable salary; bonus denied; independent investor test challenged; presumption of reasonableness.
Medical Weight Control Specialist T.C. Memo. 2015-52 Sec. 6212; notice of deficiency; qualified to do business; corporation lacked capacity to petition Tax Court.
William J. Kardash Sr., Transferee; Charles K. Robb, Transferee T.C. Memo. 2015-51 Sec. 6901; transferred assets; transferee liability; dividends constructively fraudulent; Florida law.
Dennis J. McCarthy et ux. T.C. Memo. 2015-50 Sec. 72; 86; distributions from pension plan; social security benefits; gross income.
Yigal Elbaz et ux. T.C. Memo. 2015-49 Sec. 111; 164; recovery of tax benefit items; tax deduction; state tax refund taxable; Chief Counsel Advice Memorandum; tax deduction claimed by S corporation.
Walter Thorwald Skallerup 3rd T.C. Memo. 2015-48 Sec. 6330; hearing before collection; collection due process; notice of federal tax lien; challenge of underlying tax liabilities.
Balvin Anthony McKnight T.C. Memo. 2015-47 Sec. 72; 402; 6662; 6664; early distributions; retirement plans; accuracy-related penalty; reasonable cause; distribution not reported as income.
Michael Balice T.C. Memo. 2015-46 Sec. 6651; 6673; failure to file or pay; damages for delay; frivolous arguments.
Urve V. Moyer T.C. Memo. 2015-45 Sec. 162; 262; 274; 6651; 6654; business expenses; personal expenses; business expense substantiation; failure to file or pay; failure to pay estimated taxes; ordinary and necessary expenses; substitute for return.
Ada Mae Pittman T.C. Memo. 2015-44 Sec. 36; first-time homebuyer credit; lease with unexercised to purchase.
Balsam Mountain Investments, LLC, et al. T.C. Memo. 2015-43 Sec. 170; charitable contributions; conservation easement; qualified real property interest; easement allowed contributor to revise area.
Jason Chai T.C. Memo. 2015-42 Sec. 61; 6662; 6751; gross income definition; accuracy-related penalty; burden of proof; compensation from LLC subject to self-employment tax; tax shelter accommodating party; compensation vs. return of capital; new argument untimely.
Mahamud Abdi T.C. Memo. 2015-41 Sec. 32; earned income credit; qualifying child.
William Frederick Depree T.C. Memo. 2015-40 Sec. 6330; hearing before levy; collection due process; offer-in-compromise rejected; failure to submit Form 656.
Benjamin B. LeCompte III et ux. T.C. Memo. 2015-39 Tax Court Rules 91 and 121; statute of limitations; deficiency notice timely.
Richard K. Howard T.C. Memo. 2015-38 Sec. 162; 164; 274; 280F; 6662; 6664; business expenses; state and local taxes; business expense substantiation; luxury autos; accuracy-related penalty; reasonable cause; not away from home; no permanent residence or place of business; heavy truck not listed property.
Harland Management Services, Inc. et al. T.C. Memo. 2015-37 Sec. 6501; 6664; limitations on assessment; reasonable cause; supplemental opinion to correct determinations; T.C. Memo. 2015-8.
Charles W. King T.C. Memo. 2015-36 Sec. 6404; abatements; abuse of discretion; abatement of interest; request for installment agreement; failure of IRS to communicate with taxpayer.
Richard Charles Lussy T.C. Memo. 2015-35 Sec. 162; 172; 274; business expenses; net operating loss; substantiation of business expenses; documentation; recordkeeping; substantiation of net operating loss; NOL.
Alvin Sheldon Kanofsky T.C. Memo. 2015-34 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; failure to provide documentation; no obligation to consider collection alternatives.
Leonardo Villegas T.C. Memo. 2015-33 Sec. 121; 162; 1016; 6651; 6654; gain exclusion on residence; business expenses; cost basis in property; failure to file or pay; failure to pay estimated tax; use of house as primary residence; substantiation; documentation; recordkeeping; proof of basis.
Alan Sabolic T.C. Memo. 2015-32 Sec. 61; 6053; gross income definition; tip reporting; casino bartender; contemporaneous daily logs; GITCA; credible testimony.
Paresh M. Shah et al. T.C. Memo. 2015-31 Sec. 61; 162; 183; 262; 274; 446; 469; 6662; 6664; gross income definition; business expenses; not-for-profit activities; personal expenses; methods of accounting; passive activity losses; accuracy-related penalty; reasonable cause; unreported income; bank deposits method; proof deposits nontaxable; substantiation; documentation; recordkeeping; failure to request reimbursement from employer; profit motive; no reimbursement for activities sought; rental real estate expenses denied; active participation; accuracy-related penalty; reasonable cause.
Jeffrey B. Palmer T.C. Memo. 2015-30 Sec. 217; 6651; 6654; moving expenses; failure to file or pay; failure to pay estimated tax; distance requirement on moving; expenses of moving new spouse.
Ernest D. Portwine T.C. Memo. 2015-29 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; failure to submit financial information; receipt of notices of deficiency; precluded from challenging underlying liability in Tax Court.
436, LTD. T.C. Memo. 2015-28 Sec. 1012; 6231; 6662; 7701; basis of property; partnership definition; accuracy-related penalty; definitions; son of BOSS; valuation; partnerships; final partnership administrative adjustment; FPAA; disregarded entities; 40% gross valuation misstatement; business purpose of partnership.
Marcus J. Hampers T.C. Memo. 2015-27 Sec. 71; alimony paid; state law; future attorney's fees; obligation termination on death of ex-spouse.
Richard E. Snyder et ux. T.C. Memo. 2015-26 Sec. 6213; 6330; 6503; 6871; restrictions on assessments; application of overpayments for prior years; stay in bankruptcy proceeding; tax claims in bankruptcy; assessments correct; stay pending resolution of bankruptcy proceeding.
Tim Sheridan T.C. Memo. 2015-25 Sec. 165; 186; 6662; 6664; losses; recoveries of damages; accuracy-related penalty; reasonable cause; theft loss; patent infringement; amount of loss; theft loss not demonstrated; question whether crime committed.
Cheryl R. Savello T.C. Memo. 2015-24 Sec. 183; 280A; 6662; 6664; not-for-profit activities; business use of home; accuracy-related penalty; reasonable cause; hobby losses; rental real estate; rental to relative; rent payment inconsistent; rental losses disallowed; adequate records; reliance on professional not shown.
Matthew C. Peterson T.C. Memo. 2015-23 Sec. 67; 162; 274; 6662; 2-percent floor miscellaneous deductions; unreimbursed business expenses; business expense substantiation; accuracy-related penalty; noncontemporaneous expense log; business purpose of expenses; reliance on professional; professional not called to testify.
Dana Karl Bateman et ux. T.C. Memo. 2015-22 Sec. 6330; hearing before levy; collection due process; withdrawal of Notice of Federal Tax Lien denied; NFTL; installment agreement rejected by taxpayers.
Susan Na a.k.a. Sung Hwa Na T.C. Memo. 2015-21 Sec. 61; 446; 1401; 6662; 6664; gross income definition; method of accounting; self-employment tax; accuracy-related penalty; reasonable cause; unreported income; self-employment tax; reconstruction of income; bank deposits method; adequate records.
Tiffany Wei Ding T.C. Memo. 2015-20 Sec. 6330; hearing before levy; collection due process; receipt of notice of deficiency in question; summary judgment denied.
SI Boo, LLC, Boo Nox Corporation, et al. T.C. Memo. 2015-19 Sec. 446; 453; 481; 1221; 1402; methods of accounting; installment method; adjustment for changes in method of accounting; capital asset definition; net earnings from self-employment; ordinary income vs. capital gain; sale of properties acquired for tax liens; self-employment tax.
Yvonne K. Young T.C. Memo. 2015-18 Sec. 6663; fraud penalty; tax return preparer; preparation of false Form 1099s; badges of fraud; Tax Court Rule 37; failure to respond; deemed admission.
Timothy Frederick Witmyer T.C. Memo. 2015-17 Sec. 6330; hearing before levy; collection due process; collection alternative denied; failure to submit financial information.
Mark C. Medairy, Jr. T.C. Memo. 2015-16 Sec. 6330; hearing before levy; collection due process; installment agreement; financial information not submitted; failure to respond to motion for summary judgment.
Estate of Martha E. Sanfilippo, Deceased T.C. Memo. 2015-15 Sec. 6330; hearing before levy; collection due process; failure to consider collection alternatives; settlement officer new issue of underlying liability by IRS.
Mark E. Garber et ux. T.C. Memo. 2015-14 Sec. 6330; 7122; hearing before levy; offers-in-compromise; abuse of discretion; collection due process; compliance with provisions of offer-in-compromise.
Franklin Rex Milbourn T.C. Memo. 2015-13 Sec. 71; 6651; alimony; failure to file or pay; separated; payments not made under a divorce or separation instrument.
Joel B. Evans T.C. Memo. 2015-12 Sec. 911; 6662; 6664; foreign earned income exclusion; accuracy-related penalty; reasonable cause; ties to foreign country; tax home not in foreign country; returned to U.S. when off duty; reliance on competent professional.
Gina Brasher Langley T.C. Memo. 2015-11 Sec. 6330; hearing before levy; collection due process; remand.
Joseph R. Banister T.C. Memo. 2015-10 Sec. 6020; 6651; 6654; 6673; substitute for return; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments.
Edgar Flores, Sr. et ux. T.C. Memo. 2015-9 Sec. 162; 170; 274; 469; 6662; 6664; business expenses; charitable contributions; business expense substantiation; material participation; accuracy-related penalty; reasonable cause; unreimbursed business expenses; real estate professional; substantiation; recordkeeping; documentation; reliance on professional.
Hartland Management Services, Inc., et al. T.C. Memo. 2015-8 Sec. 6501; 6662; 6664; limitations on assessment; accuracy-related penalty; reasonable cause; statute of limitations; Form 872, Consent to Extend Time to Assess Tax containing scrivener's error; mistake in years on form not fatal to IRS.
Eugene Jim Kipp et ux. T.C. Memo. 2015-7 Sec. 6330; hearing before levy; collection due process; denial of collection alternative; Form 656, financial information, proof of estimated payments not made.
Gregory McBride T.C. Memo. 2015-6 Sec. 2; 152; 7491; filing status; dependent defined; burden of proof; head of household; qualifying relative; burden of proof for accuracy-related penalty; penalty not raised by IRS.
Lawrence Ebert et ux. T.C. Memo. 2014-5 Sec. 61; gross income definition; dividend income; Form 1099-DIV disputed.
Kennison L. Wakefield et ux. T.C. Memo. 2015-4 Tax Court Rule 91; settlement agreements; Sec. 162; 274; 702; 6662; 6664; business expenses; expense substantiation; income and credits of partner; accuracy-related penalty; reasonable cause; passthrough losses; travel and entertainment recordkeeping; reliance on promoters of avoidance scheme; reliance on tax professional.
Steven A. Sodipo T.C. Memo. 2015-3 Sec. 61; 151; 162; 167; 446; 6651; 6663; gross income definition; dependent defined; business expenses; depreciation; methods of accounting; failure to file or pay; civil fraud; underreported income; reconstruction of income; bank deposits method.
David C. Scholz T.C. Memo. 2015-2 Sec. 6330; hearing before levy; collection due process; installment agreement denied for lack of specific offer; failure to furnish financial information.
Tulane Meredith Peterson T.C. Memo. 2015-1 Sec. 162; 179; 274; 280A; 6651; 6662; business expenses; expensing business property; travel and entertainment; home office expenses; failure to file or pay; accuracy-related penalty; ordinary and necessary business expenses; business use of airplane; listed property and recordkeeping; capital improvements vs. repairs to home office; reasonable cause for not filing.

 

Summary Opinions

Hazem Garada and Noha Elghosein T.C. Summary Opinion 2016-1 Sec. 61; 164; 212; 274; 446; 6015; 6662; gross income definition; interest expense; expenses for the production of income; business expense substantiation; methods of accounting; innocent spouse relief; accuracy-related penalty; unreported income; bank deposits method; recordkeeping; documentation; travel expenses; constructive dividends.
Matthew Thomas Parmeter T.C. Summary Opinion 2015-75 Sec. 217; moving expenses; movement of personal property by taxpayer; rental of trailers; multiple trips.
Jamshed Ahmed Chaudry T.C. Summary Opinion 2015-74 Sec. 67; 170; 213; 274; 6662; miscellaneous itemized deductions; charitable contributions; medical expenses; business expense substantiation; accuracy-related penalty; recordkeeping; documentation; unreimbursed employee expenses; cash contributions.
Bruce R. Hoffman et ux. T.C. Summary Opinion 2015-73 Sec. 162; 274; 446; 6015; 6662; 6664; business expenses; business expense substantiation; methods of accounting; innocent spouse relief; accuracy-related penalty; reasonable cause; documentation; recordkeeping; equitable relief; reconstruction of income; bank deposits method; Cohan rule.
Dale Martin Sana T.C. Summary Opinion 2015-72 Sec. 104; compensation for injury or sickness; disability retirement payments; military retirement payments.
Kenneth Lee Newhouse et ux. T.C. Summary Opinion 2015-71 Sec. 162; 172; 6662; 6664; business expenses; net operating loss; accuracy-related penalty; reasonable cause; substantiation of net operating loss; NOL; supplies deduction; documentation; substantiation; recordkeeping.
Baudelio Lopez Ibarra T.C. Summary Opinion 2015-70 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; reasonable cause; wife's illness; penalty abatement.
Reinaldo Vargas T.C. Summary Opinion 2015-69 Sec. 55; alternative minimum tax; unreimbursed business expenses; personal exemptions.
Richard A. Boring et ux. T.C. Summary Opinion 2015-68 Sec. 162; 163; 167; 179; 262; 274; 280A; 6662; 6664; business expenses; interest; depreciation; expensing business assets; personal expenses; business expense substantiation; office at home; accuracy-related penalty; reasonable cause; expenses not related to business; personal vs. business.
Troy S. Podraza et ux. T.C. Summary Opinion 2015-67 Sec. 30D; Plug-in Electric Drive Motor Vehicle credit; PEVC; placed in service.
John Edwin Trout et ux. T.C. Summary Opinion 2015-66 Sec. 30D; Plug-in Electric Drive Motor Vehicle credit; PEVC; placed in service; title vs. possession.
Robert Glenn McDougall T.C. Summary Opinion 2015-65 Sec. 61; 6651; gross income definition; failure to file or pay; unreported income; W-2 income.
Joseph J. Calvanico et ux. T.C. Summary Opinion 2015-64 Sec. 469; 6662; 6664; passive activity losses; accuracy-related penalty; reasonable cause; real estate professionals; absence of log; inadequate log.
Mark E. Huber et ux. T.C. Summary Opinion 2015-63 Sec. 162; 6015; 6662; 6664; business expenses; innocent spouse relief; accuracy-related penalty; reasonable cause; advertising expenses; documentation; substantiation; recordkeeping; corroborating evidence; credible testimony.
Doris Simmons-Brown et vir T.C. Summary Opinion 2015-62 Sec. 469; 6662; 6664; passive activity losses; accuracy-related penalty; reasonable cause; rental real estate; material participation; real estate professional.
Richard Irwin Wideman et ux. T.C. Summary Opinion 2015-61 Sec. 162; 165; 6662; business expenses; losses; accuracy-related penalty; casualty loss; defective construction; failure to show allocation of expenses between business and personal.
Cheryl Lynn Ireland T.C. Summary Opinion 2015-60 Sec. 61; 72; 408; gross income definition; early distributions; individual retirement account; distributions used to pay medical expenses; son not dependent for penalty exception for medical expenses; mistaken advice of accountant.
Million Hussein T.C. Summary Opinion 2015-59 Sec. 61; gross income definition; nonemployee compensation.
Linda S. Spjute T.C. Summary Opinion 2015-58 Sec. 162; 274; 280A; 6662; 6664; business expenses; business expense substantiation; business use of home; accuracy-related penalty; reasonable cause; log; recordkeeping; percentage of home used for business.
Lucrezia Iona Canaday T.C. Summary Opinion 2015-57 Sec. 6330; hearing before levy; collection due process; underlying tax liability; amended return; audit reconsideration not opportunity to contest liability.
Valentine C. Anyanwu T.C. Summary Opinion 2015-56 Sec. 6695; tax return preparer penalty; preparer tax identification number; social security number; identifying number not included on return.
Kurt H. Haben T.C. Summary Opinion 2015-54 Sec. 6330; 6672; hearing before levy; compromises; collection due process; offer-in-compromise; trust fund recovery penalty; receipt of notices not challenged.
David William Laudon T.C. Summary Opinion 2015-54 Sec. 162; 274; 280A; 446; 6662; 6664; business expenses; business expense substantiation; office at home; accounting methods; accuracy-related penalty; reasonable cause; ordinary and necessary; mileage log deficient; use of home to treat patients; reconstruction of income; bank deposits method.
Nicholas S. Farris et ux. T.C. Summary Opinion 2015-53 Sec. 469; 6662; passive activity losses; accuracy-related penalty; real estate professional; log of hours spent working outside of real estate.
Ronald G. Ezzell, Jr. T.C. Summary Opinion 2015-52 Sec. 162; 167; 274; 6662; 6664; business expenses; depreciation; business expense substantiation; accuracy-related penalty; reasonable cause; repair vs. capital improvement; auto mileage record deemed contemporaneous; depreciation deduction not dependent on ordinary and necessary.
James Ramone Taylor T.C. Summary Opinion 2015-51 Sec. 61; 122; 6662; 6664; gross income definition; reduced uniformed services retirement pay; accuracy-related penalty; reasonable cause; exclusion of portion of military retirement pay; Retired Serviceman's Family Protection Plan; requirements.
Michael A. Wills et ux. T.C. Summary Opinion 2015-50 Sec. 6330; hearing before levy; collection due process; failure to respond to IRS's proposed installment agreement; information provided.
John C. Hom & Associates, Inc. T.C. Summary Opinion 2015-49 Sec. 6051; 6721; receipts for employees (W-2s); failure to file correct information returns; intentional disregard; W-2 filing requirements; forms not filed with Social Security Administration; ex parte communication.
Joshua W. Pingel T.C. Summary Opinion 2015-48 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; travel-guide writer; deductions disallowed; businesslike manner.
Richard D. Escalante et ux. T.C. Summary Opinion 2015-47 Sec. 469; 6662; passive activity losses; accuracy-related penalty; real estate professional; real estate log; time log on non-real estate activities.
Pamela M. Runkel, n.k.a. Pamela Anglin, Petitioner, and Clifford Burton Runkel, Intervenor T.C. Summary Opinion 2015-46 Sec. 6015; innocent spouse relief; relief for approximately one-third of joint liability; streamline relief; consideration of factors.
Minnie Mae Howell T.C. Summary Opinion 2015-45 Sec. 6330; hearing before levy; collection due process; revocation of installment agreement; no receipt of payment by IRS; Form 843.
Jacqueline Thomas Minix T.C. Summary Opinion 2015-44 Sec. 6015; innocent spouse relief; understatement attributable to taxpayer; actual knowledge; equitable relief.
Jeffrey S Gardner T.C. Summary Opinion 2015-43 Sec. 6330; hearing before levy; collection due process; underlying tax liability; failure to submit documents and information; receipt of requests from settlement officer.
Preston L. Kott T.C. Summary Opinion 2015-42 Sec. 72; 6662; 6664; early distributions; accuracy-related penalty; reasonable cause; distributions from 401(k); financial hardship.
Gregory G. Stokes T.C. Summary Opinion 2015-41 Sec. 24; 152; child tax credit; dependent definition; qualifying child; Form 8332, Release of Claim to Exemption; custodial parent; custody for more than half the year.
George Lawrence Starke T.C. Summary Opinion 2015-40 Sec. 61; 451; 6662; gross income definition; taxable year of income inclusion; prepayment for future services; nonemployee compensation; amounts received in prior tax years; Form 1099-MISC.
Myriam L. Cadet T.C. Summary Opinion 2015-39 Sec. 24; 32; child tax credit; earned income credit; additional child tax credit; presence of earned income for tax credit; flea market sales; written records.
Jerome Padilla et ux. T.C. Summary Opinion 2015-38 Sec. 469; passive activity losses; rental real estate; real estate professional; 750 hour requirement.
Charles D. Trainito T.C. Summary Opinion 2015-37 Sec. 61; 72; 108; gross income definition; early distributions; cancellation of indebtedness; COD income; disability exception; insolvency exception; diabetic coma.
Eric A. Amegankpoe et ux. T.C. Summary Opinion 2015-36 Sec. 162; 274; 6662; business expenses; business expense substantiation; accuracy-related penalty; car and truck expenses; travel; recordkeeping; documentation; Cohan rule; estimation.
Alfonso Diaz Del Castillo et ux. T.C. Summary Opinion 2015-35 Sec. 162; business expenses; nondeductible startup expenses; activity did not rise to level of trade or business.
Fletcher H. Hyler T.C. Summary Opinion 2015-34 Sec. 165; casualty losses; carry back of loss; reasonable possibility of recovery.
Priscilla J. Lee T.C. Summary Opinion 2015-33 Sec. 162; 274; 6662; business expenses; travel and entertainment; accuracy-related penalty; business purpose; allocation of expenses to various activities; substantiation requirements; documentation; recordkeeping; personal expenses.
Ricky Ray Ressen et ux. T.C. Summary Opinion 2015-32 Sec. 274; business expense substantiation; contemporaneous auto log; testimony as to auto usage.
Darrel W. Wyatt T.C. Summary Opinion 2015-31 Sec. 61; 6404; 6651; 6654; gross income definition; interest abatement; failure to file or pay; failure to pay estimated tax; cancellation of debt income; COD; forgiveness of loan to physician; failure to raise issue during hearing.
Vincente Morataya et ux. T.C. Summary Opinion 2015-30 Sec. 162; 262; 274; business expenses; personal expenses; business expense substantiation; work clothes and shoes; uniform not required.
Tony Carrancho et ux. T.C. Summary Opinion 2015-29 Sec. 86; social security benefits; worker compensation benefits recharacterized; offset against social security benefits.
Bahram M. Tarighi et ux. T.C. Summary Opinion 2015-28 Sec. 111; 162; 164; 213; 6651; 6662; recovery of tax benefit items; business expenses; real estate tax deduction; medical expenses; failure to file or pay; accuracy-related penalty; state tax refund; Schedule C deductions; business not operating concern; unreimbursed employee expenses; substantiation of mileage; 7.5% threshold for medical expenses; late filing.
Richard S. Leyh et ux. T.C. Summary Opinion 2015-27 Sec. 469; 6662; passive activities; accuracy-related penalty; real estate professional; contemporaneous log; credible testimony; 750-hour requirement.
Roberta Lee Howe T.C. Summary Opinion 2015-26 Sec. 170; contemporaneous written acknowledgments; taxpayer modified receipts; description of property; other requirements not satisfied on receipt.
Joshua Henry Wish T.C. Summary Opinion 2015-25 Sec. 71; alimony; contingency related to wife; home schooling of child.
Padraic William Burke T.C. Summary Opinion 2015-24 Sec. 162; 274; 280A; 6662; business expenses; business expense substantiation; home office; accuracy-related penalty; ordinary and necessary; recordkeeping and documentation; principal place of business.
Lonnie J. Bartley et ux. T.C. Summary Opinion 2015-23 Sec. 162; business expenses; commuting expenses; temporary vs. indefinite work location.
Rudy G. Lopez et ux. T.C. Summary Opinion 2015-22 Sec. 469; 6662; passive activity losses; accuracy-related penalty; real estate professional; substantiation of required hours.
James F. Marran, Jr. et ux. T.C. Summary Opinion 2015-21 Sec. 61; gross income definition; proceeds from settlement of pension dispute; payment made to taxpayer not excludable.
Maria Sanchez T.C. Summary Opinion 2015-20 Sec. 6015; innocent spouse relief; joint return not filed.
Arunas Savulinois et ux. T.C. Summary Opinion 2015-19 Sec. 162; 262; 280A; 6662; business expenses; personal expenses; home office; accuracy-related penalty; commuting expenses; exclusive use of space for home office; meals not away from home.
Adiatu M. Jalloh T.C. Summary Opinion 2015-18 Sec. 162; 170; 274; business expenses; charitable contributions; business expense substantiation; unreimbursed employee business expenses; documentation; recordkeeping; charitable deduction substantiation.
Ruth A. Lobs T.C. Summary Opinion 2015-17 Sec. 61; gross income definition; redemption of U.S. savings bonds; interest not reported.
Sandra L. Panetta T.C. Summary Opinion 2015-16 Sec. 6015; innocent spouse relief; knowledge of items giving rise to deficiency; equitable relief.
Suzanne Moore Bacon T.C. Summary Opinion 2015-15 Sec. 61; 6050P; gross income definition; returns relating to cancellation of indebtedness; defaulted debt to FEMA; U.S. barred from collection; statute expired; issuance of Form 1099-C improper.
Manolito T. Legaspi T.C. Summary Opinion 2015-14 Sec. 32; 152; 170; 274; earned income credit; dependent definition; charitable contributions; business expense substantiation; vehicle expenses; contemporaneous log; requirements for noncash contributions; noncash contributions in excess of $500; qualifying child; custodial parent.
Gustavo E. Morles T.C. Summary Opinion 2015-13 Sec. 72; early distributions; 401(k) and IRA; nondeductible IRA; claim of financial hardship.
John Sanger Ringbloom T.C. Summary Opinion 2015-12 Sec. 71; alimony; year of deduction; transfer of interest in IRA in an amount of alimony payments; provision for death of ex-spouse; alimony deduction denied in part.
George A. Resnik, Jr. T.C. Summary Opinion 2015-11 Sec. 71; alimony; contingency related to alimony; child required to reside with ex-wife; alimony deduction denied.
Joshua J. Stebbins T.C. Summary Opinion 2015-10 Sec. 1402; 6651; definitions; failure to file or pay; net earnings from self-employment; net operating loss not offsetting self-employment income.
Carlos Calderon T.C. Summary Opinion 2015-9 Sec. 24; 152; child credit; dependent definition; qualifying child; noncustodial parent; allocation of dependency exemption dependent on child support payments; release of claim of custodial parent; Form 8332.
Kateryna Brodskiy and Ross Brodskiy, Intervenor T.C. Summary Opinion 2015-8 Sec. 6015; innocent spouse relief; knowledge of understatement; IRS concession concerning knowledge.
James E. Kaminski T.C. Summary Opinion 2015-7 Sec. 162; 262; 274; business expenses; living expenses; travel and entertainment; substantiation of vehicle expenses; documentation; recordkeeping; business purpose for overnight travel expenses; estimation of bundled internet access charges.
Leticia Saenz T.C. Summary Opinion 2015-6 Sec. 24; 32; 152; child tax credit; earned income tax credit; dependent definition; daughter and granddaughter as dependents.
S. Scott Lain et ux. T.C. Summary Opinion 2015-5 Sec. 162; 170; 213; 274; 6662; business expenses; charitable contributions; medical expenses; business expense substantiation; accuracy-related penalty; substantiation; documentation; recordkeeping; records destroyed by water; contemporaneous travel log accepted; statement from employer; not liable for accuracy-related penalty.
Estate of Rodrigo F. Fenta, Deceased T.C. Summary Opinion 2015-4 Sec. 446; 7430; methods of accounting; attorney's fees; percentage-markup method; reconstruction of income; cash business; failure to keep adequate books and records; IRS position reasonably justified; additional documentation received by IRS.
Shalom Jacobs T.C. Summary Opinion 2015-3 Sec. 162; 168; 262; 6662; business expenses; depreciation; personal and living expenses; accuracy-related penalty; "tax turtle"; no fixed home; "over the road" truck driver; away from home; per diem meal expenses; substantiation; principal place of employment.
Joseph Larry Becker T.C. Summary Opinion 2015-2 Sec. 71; 6662; alimony; accuracy-related penalty; alimony vs. child support; reliance on professional; reasonable cause.
Qui Van PhanT.C. Summary Opinion 2015-1 Sec. 163; qualified mortgage interest; equitable vs. actual ownership.

 


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