Can't find it on our site? Search the web using . . .

Below is a list of the 2010 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. 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--2008
Tax Court Cases--2007
Tax Court Cases--2006
Tax Court Cases--2005
Tax Court Cases--2004

Tax Court Cases

Blak Investments et al. 133 T.C. No. 19 Sec. 722; 731; 752; 6112; 6221; 6229; 6501; 6707A; contributing partner's basis; distribution of gain or loss; partnership liabilities; tax shelter list requirement; partnership level tax treatment; partnership assessment limitation; limitations on assessment; reportable transactions information penalty; sham partnership; economic substance.
Sydney G. Smith et ux. 133 T.C. No. 18 Sec. 6707A; reportable transactions information penalty; jurisdiction; assessable penalty; failure to disclose.
Estate of Anne W. Morgens et al. 133 T.C. No. 17 Sec. 2035; 2056; 2207A; 2519; gifts within 3 years of death; marital deduction; right of recovery on certain marital deduction property; dispositions of life estates; gift tax paid by recipients of deemed gifts; remainder interest in qualified terminable interest property; QTIP.
Kathleen A. Vinatieri 133 T.C. No. 16 Sec. 6330; 6343; hearing before levy; authority to release levy; economic hardship; currently not collectible; not current on tax returns.
Estate of Samuel P. Black Jr. et al. 133 T.C. No. 15 Sec. 2035; 2036; 2044; 2053; 2056; gifts within 3 years of death; retained life estates; marital deduction property; deductions for expenses; marital deductions; assets transferred to family limited partnership; FLP; funding of marital trust; bona fide sale for full consideration.
Veritas Software Corp. et al. 133 T.C. No. 14 Sec. 482; transfer pricing; cost-sharing arrangement with foreign subsidiary; right to use intangibles; comparable and uncontrolled transaction method.
TG Missouri Corp. 133 T.C. No. 13 Sec. 41; 167; 174; research credit; depreciation deduction; research expenses; molds purchased and sold to customers; cost of supplies for research credit; depreciable property.
Jimmy Asiegbu Prince 133 T.C. No. 12 Sec. 6320; 6323; 6330; 6331; 6532; 7426; 7429; hearing on filing lien notice; priority of liens; hearing before levy; levy and distraint; limitations periods on suits; civil actions by nontaxpayers; jeopardy assessment review; collection due process; funds not disclosed in bankruptcy filing; third-party claims in lien or levy case; prebankruptcy assets.
Deere & Co. et al. 133 T.C. No. 11 Sec. 38; 41; general business credit; research credit; gross receipts include receipts from foreign branches.
Anthony G. Michael 133 T.C. No. 10 Sec. 6303; 6330; 6331; 6694; notice and demand for tax; hearing before levy; levy and distraint; understatement by tax return preparer; reckless disregard.
Taproot Administrative Services Inc. 133 T.C. No. 9 Sec. 401; 408; 408A; 1361; 1262; 1363; pension plans; IRAs; Roth IRAs; S corporations; S corporation elections; S corporation election's effect; Roth retirement account ineligible S corporation shareholder; IRAs distinguished from grantor trusts; Congressional intent.
Capital One Financial Corporation and Subsidiaries 133 T.C. No. 8 Sec. 446; 451; 461; 1272; 1273; accounting methods; year of inclusion; year of deduction; original issue discount income; determining original issue discount; OID; interchange income as original issue discount; all events test.
Estate of Noordin M. Charania et al. 133 T.C. No. 7 Sec. 2031; 2033; 2045; 2101; 2104; 2106; 6075; 6081; 6651; gross estate definition; decedent's property interest; transfer tax on prior interests; nonresident alien estate tax; property within the U.S.; taxable estate definition; estate and gift tax filing time; extensions to file; failure to file or pay; Belgian community property; amount includable in gross estate.
3K Investment Partners, 3K Investments LLC 133 T.C. No. 6 Sec. 103; 6110; 6662; 6664; tax return disclosure; public inspection of rulings; accuracy-related penalty; penalty definitions and special rules; son-of-BOSS; relevant or reasonably to lead to discovery; foreign currency options.
Ron Lykins 133 T.C. No. 5 Sec. 172; 6212; 6213; 6330; 6411; 6511; net operating loss; notice of deficiency; deficiencies and Tax Court petitions; hearing before levy; carryback and refund adjustments; limitations on refunds; res judicata; collateral estoppel; summary assessments.
Estate of Mark Brandon et al. 133 T.C. No. 4 Sec. 6320; 6321; 6323; hearing on filing lien notice; liens for taxes; priority of liens; notice of federal tax lien (NFTL) file after death valid; trust fund recovery penalty.
Frank Sawyer Trust of May 1992 et al. 133 T.C. No. 3 Sec. 331; 6662; 7482; gain or loss on liquidations; accuracy-related penalty; review of Tax Court decisions; transferee liability to collect corporations' unpaid tax liabilities from former shareholder; transfer of assets with inflated basis.
Suzanne J. Pierre 133 T.C. No. 2 Sec. 2501; 2512; 7701; imposition of gift tax; valuation of gifts; definitions; single member LLC; check-the-box regulations; gift tax on assets in LLC; contribution of LLC shares to trust.
Highwood Partners, B & A Highwood Partners LLC 133 T.C. No. 1 Sec. 446; 465; 732; 988; 6229; 6501; 6662; accounting methods; at-risk limitations; basis of distributed property; foreign currency transactions; partnership assessment limitations; limitations on assessment; accuracy-related penalty; substantial omission of income; six-year limitations; FPAA; option reporting; foreign exchange digital options transactions; FXDOTs; foreign currency transactions.
Paul D. Garnett et ux. 132 T.C. No. 19 Sec. 469; 761; 1402; 7701; passive loss limitations; partnership definitions; self-employment income; definitions; material participation requirements; limited partnership interests; limited liability as limited partnership interest; limited liability partnership; LLP; LLC.
Alex Meruelo et ux. 132 T.C. No. 18 Sec. 465; 704; 6662; at-risk limitations; partner's distributive share; accuracy-related penalty; deficiency notice valid; determination at partner level.
Countryside Limited Partnership et al. 132 T.C. No. 17 Sec. 6226; 7525; partnership court review; taxpayer communications; federally authorized tax practitioner; documents requested by IRS.
Henry Samueli et ux. 132 T.C. No. 16 Sec. 701; 702; 703; 704; 6221; 6222; 6227; 6228; partners subject to tax; partner's income; partnership computations; partner's distributive share; partnership level tax treatment; partnership return consistency; partnership administrative changes; partnership items and court review; administrative adjustment request; amended return; substantial compliance.
Gregory T. Benz et ux. 132 T.C. No. 15 Sec. 72; early distributions; distributions from pension plans; substantially equal periodic payments; modification; additional distributions for educational expenses exempt from tax.
Mattie Marie Mason 132 T.C. No. 14 Sec. 6320; 6321; 6330; 6672; hearing on filing lien notice; liens for taxes; hearing before levy; failure to pay over tax; collection due process; receipt of notice of intent to assess; trust fund recovery penalty; responsible person.
Hi-Q Personnel Inc. 132 T.C. No. 13 Sec. 3401; 6501; 6663; 7202; 7436; income tax withholding; limitations on assessment; fraud penalty; willful failure to pay over; employment status determination; temporary workers; payment in cash; guilty plea to fraud and failure to pay.
Santa Fe Pacific Gold Co. et al. 132 T.C. No. 12 Sec. 162; 165; 263; business expenses; losses; capital expenditures; termination fee associated with merger; origin of the claim test; long-term benefit.
Suzanne L. Porter 132 T.C. No. 11 Sec. 72; 6015; early distributions; innocent spouse relief; standard of review; de novo review; IRA distributions; penalty tax.
Denise Mannella 132 T.C. No. 10 Sec. 6015; 6330; innocent spouse relief; hearing before levy; collection due process; two-year limitations period to begin innocent spouse relief; actual receipt of notice of intent to levy.
New Phoenix Sunrise Corp. et al. 132 T.C. No. 9 Sec. 6662; accuracy-related penalty; digital options spread transaction; economic substance; deduction for legal fees.
Cathy Marie Lantz 132 T.C. No. 8 Sec. 6015; innocent spouse relief; two-year limitations period for equitable relief; regulations invalid interpretation.
Medical Practice Solutions LLC et al. 132 T.C. No. 7 Sec. 6320; 6330; 6672; 7701; hearing on filing lien notice; hearing before levy; failure to file or pay; definitions; collection due process; sole member of limited liabilty company liable for payroll taxes; check the box regulations; sole proprietorship.
Ocmulgee Fields Inc. 132 T.C. No. 6 Sec. 1031; 6662; 6664; like-kind exchange; accuracy-related penalty; penalty definitions and special rules; principal purpose of tax avoidance; exchange with qualified intermediary; transaction with related person.
Jerry Dixon et ux. et al. 132 T.C. No. 5 Sec. 6601; 6621; 6673; 7430; interest on underpayments; interest rate determinations; damages for delay; attorney's fees; Kersting tax shelter remand; misconduct of IRS attorneys.
Henry Samueli et ux. et al. 132 T.C. No. 4 Sec. 512; 1058; 1222; unrelated business taxable income; securities transfer agreement; capital gains definitions; lending transaction; repurchase and resale; opportunity for gain or loss; plain meaning of law; securities loan agreement; interest deductions.
Arlene L. Pollock 132 T.C. No. 3 Sec. 6015; innocent spouse relief; jurisdiction; 90-day limit for filing Tax Court petition; district court's decision notwithstanding; equitably tolling not applicable to jurisdictional limits.
Trinity Industries Inc. et al. 132 T.C. No. 2 Sec. 451; 446; 461; year of inclusion; accounting methods; year of deduction; deferred payments; accrual of income; payments within taxpayer's control.
Jerome R. Vainisi et al. 132 T.C. No. 1 Sec. 265; 291; 1361; 1363; expenses related to tax-exempt income; special corporate preference rules; S corporations; election's effect; special rules applying to banks; QSub bank holding qualified tax-exempt obligations.

Memorandum Decisions

Ivan Gale Carney T.C. Memo. 2009-310 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous arguments.
Estate of Paul Rule et al. T.C. Memo. 2009-309 Sec. 6212; 7701; notice of deficiency; definitions; notice mailed to incorrect address; IRS knowledge of address.
James Scott Sparkman T.C. Memo. 2009-308 Sec. 6320; 6330; 6672; hearing on filing lien notice; hearing before levy; failure to pay over tax; collection due process; liabilities litigated prior.
Lee D. Olesen et ux. T.C. Memo. 2009-307 Sec. 6320; 6321; 6322; 6330; hearing on filing lien notice; liens for taxes; period of tax lien; hearing before levy; collection due process; son-of-BOSS settlement initiative offered by IRS cannot be introduced; receipt of deficiency notice.
George D. Shollenberger et ux. T.C. Memo. 2009-306 Sec. 61; 62; 63; 165; gross income definition; adjusted gross income; taxable income; losses; unreported gambling income; gambling losses; trade or business of gambling; itemized deductions.
Thomas McIntyre et ux. T.C. Memo. 2009-305 Sec. 6213; 6214; 6230; 7442; deficiencies and Tax Court petitions; Tax Court jurisdiction; partnership administrative changes; Tax Court jurisdiction; computational adjustments; theft loss offset; partnership items.
Khadija Duma T.C. Memo. 2009-304 Sec. 6020; 6213; 6651; 6654; dummy return; deficiencies and Tax Court petitions; failure to file or pay; failure to pay estimated tax; substitute return; failure to report income.
Estate of Kwang Lee T.C. Memo. 2009-303 Sec. 6214; Tax Court jurisdiction; equitable recoupment; alleged overpayment of estate tax.
Gregory James Robertson T.C. Memo. 2009-302 Sec. 6662; accuracy-related penalty; unreported gross income.
William Ray Cessna T.C. Memo. 2009-301 Sec. 6320; 6330; 6501; hearing on filing lien notice; hearing before levy; limitations on assessment; collection due process; lump sum received in exchange for annual lottery price payout; challenge of underlying liability.
Dennis R. Di Ricco et ux. T.C. Memo. 2009-300 Sec. 6501; 7454; limitations on assessment; burden of proof; underreporting income from stock sales; fraudulent intent.
Frederick Patmon T.C. Memo. 2009-299 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; lack of prosecution; failure to appear for trial; returns filed late; substantiation; documentation; Fifth Amendment grounds.
George M. Finney et ux. T.C. Memo. 2009-298 Sec. 29; 45K; nonconventional fuel credit; nonconventional fuel credit; alleged tax scam; sham sales of methane.
Mary E. Bjelland et al. T.C. Memo. 2009-297 Sec. 1; 2; 21; 24; 151; 152; individal tax; head of household; child care credit; child credit; personal exemption; dependent definition; joint custody; custodial parent; physical custody; portion of year; taxpayer's proposed waking hours test.
Mabrie L. Gilmer et ux. T.C. Memo. 2009-296 Sec. 6320; 6330; 6404; hearing on filing lien notice; hearing before levy; abatements; collection due process; jurisdiction; final determination by IRS.
Virginia Historic Tax Credit Fund 2001 LP et al. T.C. Memo. 2009-295 Sec. 47; 707; 6229; rehabilitation credit; related interest transactions; partnership assessment limitations; IRS time barred from adjustments; disguised sales; valid partnership.
Callie Sue Olson T.C. Memo. 2009-294 Sec. 6015; innocent spouse relief; business run jointly; examination of factors; equitable relief.
Henry Nino T.C. Memo. 2009-293 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; wages not reported; frivolous arguments.
Glenn Litwak T.C. Memo. 2009-292 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; reasonable collection potential; bankruptcy threat.
West Covina Motors Inc. T.C. Memo. 2009-291 Sec. 197; 1060; 6001; amortization of intangibles; asset acquisition allocations; required records; allocation of legal fees incurred in asset acquisition; allocation to cost of goods sold.
Consolidated Investors Group et al. T.C. Memo. 2009-290 Sec. 170; 1011; charitable deduction; adjusted basis; charitable deduction land transferred to state turnpike; donative intent; substantial compliance; substantially all information required supplied.
Jeffrey K. Bergmann et ux. T.C. Memo. 2009-289 Sec. 6103; 6662; 6664; 6700; tax return disclosure; accuracy-related penalty; penalty definitions and special rules; promoting abusive tax shelters; summary judgment; whether qualified amended return filed.
Palm Canyon X Investments LLC et al. T.C. Memo. 2009-288 Sec. 721; 732; 752; 6226; 6229; 6662; contribution to partnership; basis of distributed property; partnership liabilities; partnership court review; partnership assessment limitations; accuracy-related penalty; assessment period not expired; market linked deposit contract; economic substance; gross valuation misstatement; negligence and understatement penalty.
Sanjay Kohli et ux. T.C. Memo. 2009-287 Sec. 475; mark-to-market accounting; failure to make election; substantial compliance.
Gregory Houston T.C. Memo. 2009-286 Sec. 262; 274; 280F; 6651; 6654; living expenses; business expense substantiation; luxury auto and listed property; failure to file or pay; failure to pay estimated tax; recordkeeping; documentation; Cohan rule.
Bill S. McGowen et ux. T.C. Memo. 2009-285 Sec. 61; 72; 108; gross income definition; annuities; discharge of indebtedness; cancellation of debt; indirect life insurance distributions; cash value of policy to extinguish loan.
Eugene M. Dinino T.C. Memo. 2009-284 Sec. 6212; 6213; 6330; 6672; 7501; notice of deficiency; deficiencies and Tax Court petitions; hearing before levy; failure to pay over tax; liability for withheld taxes; collection due process; trust fund recovery penalties; withheld income taxes; failure to deposit.
David L. Simmons T.C. Memo. 2009-283 Sec. 6020; 6651; 6654; 6673; dummy returns; failure to file or pay; failure to pay estimated tax; damages for delay; substitute returns; business trust scheme; fraudulent failure to file; frivolous arguments.
Timothy Burke T.C. Memo. 2009-282 Sec. 6330; 6651; 6673; hearing before levy; failure to file or pay; damages for delay; collection due process; abatement of penalties.
John Maluda T.C. Memo. 2009-281 Sec. 6013; 6015; joint returns; innocent spouse relief; equitable relief; stipulation as to facts; misappropriation of funds by spouse.
Estate of Anne Y. Petter et al. T.C. Memo. 2009-280 Sec. 170; 2501; 2502; 2503; 2505; charitable deductions; imposition of gift tax; rate of gift tax; taxable gifts; unified gift tax credit; valuation of shares; shares in trust; CRUT; charitable remainder unitrust.
Thomas H. Carver T.C. Memo. 2009-279 Sec. 162; 274; 280A; 6020; 6651; business expenses business expense substantiation; business use of home; dummy returns; failure to file or pay; substitute return; net operating loss carryforwards and carrybacks.
Estate of Edsel F. Stiel et al. T.C. Memo. 2009-278 Sec. 6662; accuracy-related penalty; reliance in good faith on professional.
James T. Manning et ux. T.C. Memo. 2009-277 Sec. 6673; 7430; damages for delay; attorney's fees; litigation costs; IRS position substantially justified; prevailing party.
Edward L. Aldridge T.C. Memo. 2009-276 Sec. 6020; 6159; 6320; 6321; 6322; 6323; 7122; dummy returns; tax installment agreements; hearing on filing lien notice; liens for taxes; period of tax lien; priority of liens; hearing before levy; offer-in-compromise; collection due process; failure to file returns; failure to pay taxes; financial information for installment agreement.
Bruce McGraw et ux. T.C. Memo. 2009-275 Sec. 165; 6662; losses; accuracy-related penalty; casualty loss; hurricane damage; limitations of Sec. 165(h).
Timothy P. Foster T.C. Memo. 2009-274 Sec. 162; 6001; 6662; 6664; business expenses; required records; accuracy-related penalty; penalty definitions and special rules; substantiation; documentation; recordkeeping.
Richard Hongsermeier et ux. T.C. Memo. 2009-273 Sec. 6601; 6621; 6673; 7430; interest on underpayments; interest rate determination; damages for delay; attorney fees; litigation costs; IRS misconduct; Kersting tax shelter.
Carolyn D. Hemrick T.C. Memo. 2009-272 Sec. 72; early distributions; 10-percent penalty; no exception; federal retirement account.
Ronald L. Hamilton T.C. Memo. 2009-271 Sec. 104; 105; 6651; 6654; 6673; damage awards and sick pay; accident and health plans; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous argument.
Denneth A. Seaver et ux. T.C. Memo. 2009-270 Sec. 61; 86; 104; 108; gross income definition; benefits income inclusion; damage awards and sick pay; discharge of indebtedness; proof theft loss occurred; cancellation of indebtedness income.
Vincent Dean et ux. T.C. Memo. 2009-269 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; offer-in-compromise; living expense allowance used.
Richard Glen Venet et ux. T.C. Memo. 2009-268 Sec. 72; early distributions; exception to 10-percent penalty; higher education expenses.
L.S. Vines T.C. Memo. 2009-267 Sec. 172; 475; 6081; 6211; 6213; 6320; 6330; 6651; 6665; net operating losses; mark-to-market accounting; filing time extensions; definition of deficiency; deficiencies and Tax Court petitions; hearing on filing lien notice; hearing before levy; failure to file or pay; penalties treated as taxes.
Joel I. Beeler T.C. Memo. 2009-266 Sec. 6321; 6322; 6323; 6330; 6502; 6672; liens for taxes; period of tax liens; priority of liens; hearing before levy; collection after assessment; failure to pay over tax; collection due process; release of related lien; trust fund recovery penalties.
Gilbert Hay T.C. Memo. 2009-265 Sec. 6214; 6230; 6231; Tax Court jurisdiction; partnership administrative changes; partnership item definitions; jurisdiction on comutation adjustments and theft loss carryback.
Ernest Romero Jr. T.C. Memo. 2009-264 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; offer-in-compromise; collection due process; failure to make formal offer; reasonable collection potential.
James A. Willhite et ux. T.C. Memo. 2009-263 Sec. 72; 6330; 6331; early distributions; hearing before levy; levy and distraint; 10 percent tax; early distribution to pay tax liability not exception.
Estate of Gertrude M. Ball et al. T.C. Memo. 2009-262 Sec. 6404; abatements; abatement of interest; IRS error or performance of ministerial act.
Ohio Disability Association T.C. Memo. 2009-261 Sec. 501; 7428; charities; declaratory judgements under sec. 501; nonprofit corporation; qualification as a tax-exempt organization; exclusively for exempt purposes.
Estelle Kersh T.C. Memo. 2009-260 Sec. 6404; 6601; abatements; interest on underpayments; statutory interest; stipulated decision silent on interest liability.
Ronald David Stinchcomb T.C. Memo. 2009-259 Sec. 6330; hearing before levy; collection due process; offer-in-compromise rejection; subordination of tax lien; ability to pay.
William R. Granger T.C. Memo. 2009-258 Sec. 6320; 6330; 6331; hearing on filing lien notice; hearing before levy; levy and distraint; collection due process; face-to-face hearing; requested materials not provided.
Mohammad Enayat et al. T.C. Memo. 2009-257 Sec. 61; 6212; 6501; 6651; 6663; gross income definition; notice of deficiency limitations on assessment; failure to file or pay; fraud penalty; unreported income; checks deposited into personal account; sale of property; capital loss disallowed; renovation of real property; basis.
Lois Wiener T.C. Memo. 2009-256 Sec. 6015; 7430; innocent spouse relief; attorney's fees; litigation costs; IRS substantially justified.
Dominick J. Vincentini T.C. Memo. 2009-255 Sec. 165; losses; theft loss deduction; investment in tax fraud scheme; reasonable expectation of recovery.
LVI Investors LLC et al. T.C. Memo. 2009-254 Sec. 6229; 6501; partnership assessment limitations; limitations on assessment; FPAA; son-of-BOSS; statute of limitations.
UTAM Ltd. et al. T.C. Memo. 2009-253 Sec. 6229; 6501; 6503; partnership assessment limitations; limitations on assessment; suspension of limitations period; Bakersfield Energy Partners; FPAA; three-year statute of limitations.
Suzanne Gormeley T.C. Memo. 2009-252 Sec. 6015; innocent spouse relief; lack of jurisdiction; late filed petition.
Country Pine Finance LLC et al. T.C. Memo. 2009-251 Sec. 165; 465; 701; 704; 6031; 6226; 7701; losses; at-risk limitations; partners subject to tax; partner's distributive share; foreign currency transactions; partnership returns; final partnership administrative adjustment; definitions; custom adjustable rate debt structure transaction; CARDS; economic substance; nontax purposes; artificial tax loss.
Harvey S. Barr et ux. T.C. Memo. 2009-250 Sec. 61; 72; 6662; gross income definition; annuities; accuracy-related penalty; ordinary income vs. capital gain; surrender of life insurance policy.
Linda A. Bruen et al. T.C. Memo. 2009-249 Sec. 6013; 6015; joint returns; innocent spouse relief; equitable relief; knowledge of tax liability; family court ruling.
Ronald W. Davenport T.C. Memo. 2009-248 Sec. 6201; 6651; 6654; 6673; assessment authority; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous tax protester argument; IRS burden not met; unreported wages.
Russell J. Bucaro T.C. Memo. 2009-247 Sec. 6404; abatements; abuse of discretion; ministerial action; significant periods of inactivity.
Jeffrey C. Milton et ux. T.C. Memo. 2009-246 Sec. 165; 6662; 6664; losses; accuracy-related penalty; penalty definitions and special rules; abandonment loss; no abandonment based on facts; ownership of abandoned property.
David J. Felt et ux. T.C. Memo. 2009-245 Sec. 66; 108; 6651; 6654; community property income; discharge of indebtedness; failure to file or pay; failure to pay estimated tax; unreported income; offshore accounts.
Anthony Oropeza T.C. Memo. 2009-244 Sec. 6330; 7521; hearing before levy; taxpayer interviews; frivolous arguments; procedural arguments rejected.
Donald W. Wallis et ux. T.C. Memo. 2009-243 Sec. 705; 722; 731; 736; 742; basis in partnership interest; contributing partner's basis; distribution gain or loss; payment to former partners; basis of partner's interest; payments to partner on separation; ordinary income vs. capital gain.
Peter M. Comensoli T.C. Memo. 2009-242 Sec. 6320; 6323; 6330; 6672; 7701; hearing on filing lien notice; priority of liens; hearing before levy; fialure to pay over tax; definitions; collection due process; collection from LLC's sole member; liable as sole proprietorship.
Dearon Maddox et al. T.C. Memo. 2009-241 Sec. 6213; 7502; deficiencies and Tax Court petitions; timely mailing is timely filing; timely postmarked; illegible postmark; burden on taxpayer.
Dougal C. MacDonald et ux. T.C. Memo. 2009-240 Sec. 6330; 7442; hearing before levy; Tax Court jurisdiction; collection due process; moot; tax debt paid; no longer a controversy.
William Jon McCormack et ux. T.C. Memo. 2009-239 Sec. 61; 6201; cancellation of debt income; assessment authority; reasonable dispute as to amount reported as cancellation of debt income.
Joseph F. Rodkey Jr. T.C. Memo. 2009-238 Sec. 71; 215; 6662; alimony; alimony; accuracy-related penalty; prior year stipulated decision; alimony vs. child support; property settlement agreement; estoppel.
Owen E. Smith T.C. Memo. 2009-237 Sec. 6015; innocent spouse relief; taxpayer requesting relief prepared returns; benefit from omission of income; economic hardship.
Louie Elias T.C. Memo. 2009-236 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous arguments.
David Wayne Taylor T.C. Memo. 2009-235 Sec. 61; 172; 6651; 6654; gross income defined; net operating loss; failure to file or pay; failure to pay estimated tax; unreported S corporation income; self-employment income; lawsuit resulting in long-term capital gain.
David Martin et ux. et al. T.C. Memo. 2009-234 Sec. 461; 3121; 6212; 6213; 7436; year of deduction; social security definitions; notice of deficiency; deficiencies and Tax Court petitions; employment status determinations; employee of corporation; deduction for disputed employment taxes.
James R. McCormack et ux. T.C. Memo. 2009-233 Sec. 6501; 6663; limitations on assessment; fraud penalty; conviction for embezzlement; statuate of limitations; not time barred.
Kenneth Everett Blair T.C. Memo. 2009-232 Sec. 6330; 7122; hearing before levy; offer in compromise; OIC; collection due process; 48-month factor; hardship evaluation; health care costs.
Richard A. Moslbee T.C. Memo. 2009-231 Sec. 6015; innocent spouse relief; res judicata; issue raised in prior Tax Court case; meaningfully participated in case.
Donna R. Space T.C. Memo. 2009-230 Sec. 6212; 6320; 6330; 6331; notice of deficiency; hearing on filing lien notice; hearing before levy; levy and distraint; collection due process; jurisdiction lacking; notice not sent to last known address; notice invalid.
Fernando Powers T.C. Memo. 2009-229 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; deficiency notice sent.
Ernestine Forrest T.C. Memo. 2009-228 Sec. 162; business expenses; expenses not deductible; work not regular and continuous; income-producing activity; short term.
Estate of Cloyd F. Angle et al. T.C. Memo. 2009-227 Sec. 318; 351; 367; 482; 6662; constructive ownership; transfers to controllled corporations; foreign corporations; transfer pricing; accuracy-related penalty; sale of family-owned business; use of foreign corporations and trusts; nonrecognition of gain on sale.
Ann M. LaPlante T.C. Memo. 2009-226 Sec. 61; 62; 165; 6001; 6662; gross income definition; adjusted gross income; losses; required records; accuracy-related penalty; recordkeeping; documentation; substantiation; underreported gambling income; good faith action.
Brian M. DiMercurio T.C. Memo. 2009-225 Sec. 6651; failure to file or pay; fraudulent failure to file; sham trust; good faith failure to file not credible.
Don C. Long T.C. Memo. 2009-224 Sec. 6330; hearing before levy; collection due process; challenge of underlying liability.
Rodney Jordan T.C. Memo. 2009-223 Sec. 446; 469; 1001; 1366; 6001; 6013; 6662; 6664; 7522; accounting methods; passive loss limitation; gain or loss; S corporation passthrough; required records; joint returns; accuracy-related penalty; penalty definitions and special rules; content of notice; unreported income; misappropriated funds from profit-sharing plan; withdrawals on corporate line of credit; loan vs. distribution.
James L. Tarpo et ux. et al. T.C. Memo. 2009-222 Sec. 162; 274; 671; 674; 676; 677; 6662; 6663; business expenses; business expense substantiation; grantors as owners; control of beneficial enjoyment; power to revoke; income for grantor's benefit; accuracy-related penalty; fraud penalty; trusts disregarded; assignment of income.
Arthur Bruce Coppin et ux. T.C. Memo. 2009-221 Sec. 162; 262; 274; 280A; 280F; business expenses; living expenses; business expense substantiation; business use of home; luxury auto and listed property; recordkeeping; documentation.
Marcia Trescott Helmick et al. T.C. Memo. 2009-220 Sec. 162; 183; 6212; 6651; 6662; business expenses; not-for-profit activities; notice of deficiency; failure to file or pay; accuracy-related penalty; horse breeding and boarding.
Ernest A. Gralia et ux. T.C. Memo. 2009-219 Sec. 67; 162; 212; 1341; miscellaneous deductions; business expenses; expense for producing income; payment under claim of right; settlement business vs. personal.
Von H. Argyle T.C. Memo. 2009-218 Sec. 72; 274; 280A; 529; 6662; 7491; 7703; early distributions; travel and entertainment; business use of home; tuition programs; accuracy-related penalty; burden of proof; determination of marital status; single status; divorced or legally separated; deduction for criminal defense fees.
Alphonse Mourad T.C. Memo. 2009-217 Sec. 42; 163; 1366; 6330; 6331; 6651; low-income housing credit; investment interest; S corporation passthrough; hearing before levy; levy and distraint; failure to file or pay; collateral estoppel; claim of offset of liability with credit.
Ralph D. Yeomans T.C. Memo. 2009-216 Sec. 6404; 6621; abatements; interest rate determinations; claim of offsetting refund; no IRS error.
Pedro Juan Rivera T.C. Memo. 2009-215 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments; tax protester arguments.
Medical Practice Solutions LLC et al. T.C. Memo. 2009-214 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; move to reopen record to admit Forms 4340; verification legal and procedural requirements met.
Leslie Freeman Jr. T.C. Memo. 2009-213 Sec. 162; 274; business expenses; business expense substantiation; mileage for delivery business; adequate records; commuting expenses; spouse working with taxpayer.
Estate of Roger D. Malkin et al. T.C. Memo. 2009-212 Sec. 2035; 2036; 2053; gifts within 3 years of death; retained life estates; deduction for expenses of estate; family limited partnerships; FLP; direct and indirect gifts.
Henry Lee Scott T.C. Memo. 2009-211 Sec. 32; 151; 152; earned income credit; personal exemptions; dependent definition; qualifying children; living with; shared home; facts.
Estate of Terence P. Melcher et al. T.C. Memo. 2009-210 Sec. 212; 262; 263; 6662; expenses of producing income; living expenses; capital expenditures; accuracy-related penalty; legal expenses related to divorce; ordinary and necessary expenses for production of income; expenses of bankruptcy estate; no penalty based on complexity of factors.
Mary Ann Save T.C. Memo. 2009-209 Sec. 61; 104; gross income definition; damage awards and sick pay; whistle blower; compensation for physical injury or sickness.
Dorothy Jean Simmons T.C. Memo. 2009-208 Sec. 170; charitable contribution; conservation easement; facade; historic district; valuation; qualified appraisal; conservation purpose; substantiation of contribution; requirements.
Peggy L. Richmond et vir T.C. Memo. 2009-207 Sec. 24; 32; 61; 86; child credit; earned income credit; gross income definition; benefits income inclusion; Social Security benefits taxable.
Steve A. Harry T.C. Memo. 2009-206 Sec. 6320; 6330; 6700; hearing on filing lien notice; hearing before levy; promoting abusive tax shelters; collection of civil penalty.
J. Maurice Herman T.C. Memo. 2009-205 Sec. 47; 170; 6213; 6662; rehabilitation credit; charitable deduction; deficiencies and Tax Court petitions; accuracy-related penalty; conservation easement; conservation purpose requirement; certified historic structure.
William G. Halby T.C. Memo. 2009-204 Sec. 213; 6662; medical expense; accuracy-related penalty.
Foxworthy Inc. et al. T.C. Memo. 2009-203 Sec. 61; 162; 166; 170; 451; 6001; 6501; 6662; 6663; gross income definition; business expenses; business bad debt; charitable deductions; constructive receipt; adequate records; limitations on assessment; accuracy-related penalty; fraud penalty; extended period of limitations; 6-year; unreported income; recordkeeping; substantiation; documentation.
Sonny G. Lewis T.C. Memo. 2009-202 Sec. 6020; 6212; 6320; 6330; dummy returns; notice of deficiency; hearing on filing lien notice; hearing before levy; collection due process; failure to challenge underlying liability; substitutes for return.
Thurman L. Phemister et al. T.C. Memo. 2009-201 Sec. 61; 162; 183; 262; 6051; 6651; 6662; gross income definition; business expenses; not-for-profit activities; living expenses; innocent spouse relief; failure to file or pay; accuracy-related penalty.
Andrew I. Walzer T.C. Memo. 2009-200 Sec. 6072; 6651; 6654; income tax filing time; failure to file or pay; failure to pay estimated tax.
Robert F. Melvin et ux. T.C. Memo. 2009-199 Sec. 61; 108; debt cancellation; discharge of indebtedness; COD income; settlement of disputed credit card debt; deduction of fee to negotiation agency.
Thomas Butti T.C. Memo. 2009-198 Sec. 6213; 6320; 6321; 6330; deficiencies and Tax Court petitions; hearing on filing lien notice; liens for taxes; hearing before levy; notice properly mailed.
Virginia Diana Sykes et al. T.C. Memo. 2009-197 Sec. 6015; 6651; 6662; innocent spouse relief; failure to file or pay; accuracy-related penalty; knowledge of items; knowledge taxes would not be paid.
Michael Balice et ux. T.C. Memo. 2009-196 Sec. 6501; 6662; limitations on assessment; accuracy-related penalty; sham trust disregarded.
Intermountain Insurance Service of Vail LLC et al. T.C. Memo. 2009-195 Sec. 6229; 6501; partnership assessment limitations; limitations assessment; IRS's final partnership administrative adjustment untimely; FPAA; three-year statute of limitations; basis overstatement; six-year statute of limitations; Bakersfield Energy Partners.
Ralph P. Cunningham T.C. Memo. 2009-194 Sec. 469; 6651; passive loss limitations; failure to file or pay; material participation; horse activities; partnership.
Wilmington Partners LP et al. T.C. Memo. 2009-193 Sec. 6226; 6228; 6231; 6662; final partnership administrative adjustment; partnership items; partnership item definitions; accuracy-related penalty; jurisdiction; reset note contributed property; basis adjustment; FPAA issued.
LKF X Investments LLC et al. T.C. Memo. 2009-192 Sec. 351; 701; 708; 732; 752; 6226; 6231; 6662; 7701; transfer to controlled corporation; partners subject to tax; partnership continuation; basis of distributed property; termination of partnership liabilities; final partnership administrative adjustments; partnership item definitions; accuracy-related penalty; definitions; FPAA; jurisdiction; partnership as a sham; partners' outside basis equal to zero; gross valuation misstatement penalty.
Joseph A Freda et ux. et al. T.C. Memo. 2009-191 Sec. 1222; 1234A; 1235; capital gain definitions; gain or loss on certain terminations; sale or exchange of patents; settlement agreement; compensation for lost profits; exchange of trade secrets.
CAT Partners et al. T.C. Memo. 2009-190 Sec. 29; 6226; 6231; nonconventional fuel credit; final partnership administrative adjustments; definition of partnership items; partnership items; items not reported on partnership return or K-1.
Joshua A. Van Ryswyk T.C. Memo. 2009-189 Sec. 162; 6651; 6654; business expenses; failure to file or pay; failure to pay estimated tax; commission income not reported; liability to pay S corporation; recordkeeping; substantiation; documentation.
Barnabas E. Williamson T.C. Memo. 2009-188 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; face-to-face hearing; frivolous arguments.
Eugene Dollander et ux. T.C. Memo. 2009-187 Sec. 72; 6662; early distributions; accuracy-related penalty; financial hardship distribution; penalty on part of underpayment.
William H. Stockton T.C. Memo. 2009-186 Sec. 6320; 6330; 6702; hearing on filing lien notice; hearing before levy; frivolous returns; collection due process; face-to-face hearing denied; collection alternatives not proposed; failure to file returns.
James J. Rosemann T.C. Memo. 2009-185 Sec. 67; 162; 179; 274; 3121; 6662; miscellaneous deductions; business expenses; expensing business assets; business expense substantiation; social security definitions; accuracy-related penalty; salesman; employee vs. independent contractor; mileage; contemporaneous record; diary; documentation; recordkeeping; depreciation.
Kenneth H. Beard et ux. T.C. Memo. 2009-184 Sec. 6501; limitations on assessment; extended statute of limitations; overstatement of basis in assets sold; omission of income.
Stephen E. O'Neil T.C. Memo. 2009-183 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; offer-in-compromise; collection due process; valid written offer requirement.
Sydell L. Miller T.C. Memo. 2009-182 Sec. 664; 6662; charitable remainder trusts; accuracy-related penalty; jurisdiction; partnership-level proceeding; charitable remainder annuity trust distributions.
Byron Reynolds T.C. Memo. 2009-181 Sec. 6020; 6330; 6651; 6654; 6673; substitute return; hearing before levy; failure to file or pay; failure to pay estimated tax; damages for delay; collection due process; cooperation with IRS.
Stephen Meeh et ux. T.C. Memo. 2009-180 Sec. 6330; hearing before levy; collection due process; installment agreement; inconsistencies in determination of levy action; lacking of sound basis in law.
Levi Kenneth Hodges et al. T.C. Memo. 2009-179 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments; tax protester arguments.
C. Michael Willock et ux. T.C. Memo. 2009-178 Sec. 6320; 6321; 6322; 6323; 6330; hearing on filing lien notice; liens for taxes; period of tax lien; priority of liens; hearing before levy; collection due process; challenge of underlying liability; no collection alternatives.
Stephen J. Trollope T.C. Memo. 2009-177 Sec. 301; 302; 316; 7430; property distributions; stock redemptions; dividend definition; attorney's fees; prevailing party; IRS position not unreasonable.
Rob Tyson et ux. et al. T.C. Memo. 2009-176 Sec. 105; 162; 262; 274; 6662; accident and health plans; business expenses; living expenses; business expense substantiation; accuracy-related penalty; travel expenses; recordkeeping; documentation; constructive dividends; deduction of personal expenses by corporation.
Canterbury Holdings LLC T.C. Memo. 2009-175 162; 163; 6662; business expenses; interest; accuracy-related penalty; interest paid for subsidiary; interest capitalized; benefits received; party receiving benefits; expenses necessary for shareholder's own trade or business.
Robert Powell T.C. Memo. 2009-174 Sec. 6320; 6330; 6673; 6702; hearing on filing lien notice; hearing before levy; damages for delay; frivolous income tax returns; collection due process; attorney's conduct.
Shenae A. Outerbridge T.C. Memo. 2009-173 Sec. 162; 162; business expenses; living expenses; unreliable testimony; travel service; business property rental.
John J. McGowan T.C. Memo. 2009-172 Sec. 162; 274; 6651; 6654; travel expenses; business expense substantiation; failure to file or pay; failure to pay estimated tax; truck driver; mileage expenses documented by employer; meal expenses denied; recordkeeping; documentation.
Robert M. Battle T.C. Memo. 2009-171 Sec. 6320; 6321; 6330; 6331; 6673; hearing on filing lien notice; liens for taxes; hearing before levy; levy and distraint; damages for delay; collection due process; failure to pay taxes for several years; frivolous arguments.
Gary W. Swanson T.C. Memo. 2009-170 Sec. 6653; 6673; 7430; negligence penalty; damages for delay; attorney's fees; jojoba plant partnership; IRS position substantially justified; unreasonable multiple proceedings.
John B. Rice T.C. Memo. 2009-169 Sec. 6330; 6702; hearing before levy; frivolous return penalty; collection due process; information from third-party payors; challenge of underlying liability.
Leland B. Bruns et ux. T.C. Memo. 2009-168 Sec. 162; 170; 262; 274; 280F; 6662; business expenses; charitable deduction; living expenses; business expense substantiation; luxury auto and listed property; accuracy-related penalty; documentation; recordkeeping; contract labor.
William Gregory Samples T.C. Memo. 2009-167 Sec. 6020; 6651; 6673; 6702; substitute return; failure to file or pay; damages for delay; frivolous return penalty; claim of zero income; frivolous arguments.
Charles Merrill T.C. Memo. 2009-166 Sec. 1; 6013; 6651; 6652; 6654; 7703; tax rates; joint returns; failure to file or pay; nonfiling of information return; failure to pay estimated tax; determination of marital status; partner not spouse; not married under state law; substitute return.
Kenneth R. Hurley T.C. Memo. 2009-165 Sec. 6213; 6320; 6330; deficiencies and Tax Court petitions; hearing on filing lien notice; hearing before levy; collection due process; failure to provide financial information; collection alternatives.
Edilbert Tomas Guerrero et ux. T.C. Memo. 2009-164 Sec. 6001; 6662; required records; accuracy-related penalty; recordkeeping; substantiation; property taxes; charitable contributions; IRAs.
Ernest Enax T.C. Memo. 2009-163 Sec. 6320; 6321; 6322; 6323; 6330; 6673; hearing on filing lien notice; liens for taxes; period of tax lien; priority of liens; hearing before levy; damages for delay; collection due process; frivolous arguments; face-to-face meeting denied.
Emblez Longoria T.C. Memo. 2009-162 Sec. 61; 104; 6662; gross income definition; damage awards and sick pay; accuracy-related penalty; employment discrimination; physical injuries; reliance on tax professional.
Gary E. Huntress T.C. Memo. 2009-161 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; filing obligations not complied with; face-to-face hearing denied; submission of collection alternatives; financial information.
Yvonne R. Kovacevich et vir. T.C. Memo. 2009-160 Sec. 6330; hearing before levy; collection due process; issue of checks properly credited raised in CDP hearing.
Michael O. Williams et ux. T.C. Memo. 2009-159 Sec. 6320; 6321; 6330; 7122; hearing on filing lien notice; liens for taxes; hearing before levy; compromises; collection due process; postponement of collection determination.
Michael O. Williams et ux. T.C. Memo. 2009-158 Sec. 6229; 6501; 6662; period of limitations for making assessments; limitations on assessment; accuracy-related penalty; FPAA; final partnership administrative adjustment; assessment statute expiration date.
James T. Manning et ux. T.C. Memo. 2009-157 Sec. 162; 6662; 7491; business expenses; accuracy-related penalty; burden of proof; commission rate adjustments; related party; illegal; economic substance.
James W. Johnson et ux. T.C. Memo. 2009-156 Sec. 61; 62; 67; 104; 6013; 6015; gross income definition; adjusted gross income; miscellaneous deductions; damage awards and sick pay; joint returns; innocent spouse relief; deduction for attorney fees; compensation for physical injury; settlement related to attempted foreclosure of residence.
Richard John Florance Jr. T.C. Memo. 2009-155 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments; failure to appear at trial.
Richard John Florance Jr. T.C. Memo. 2009-154 Sec. 6651; 6673; failure to file or pay; damages for delay; frivolous arguments; tax defier.
Tom I. Lincir T.C. Memo. 2009-153 Sec. 6330; 6601; 6621; 6653; hearing before levy; interest on underpayments; interest rate determination; negligence penalty; collection due process; interest netting; offsetting overpayments against underpayments.
Alan F. Beane T.C. Memo. 2009-152 Sec. 6212; 6213; 6214; 6521; 6651; notice of deficiency; deficiencies and Tax Court petitions; Tax Court jurisdiction; mitigation of limitations; failure to file or pay; jurisdiction; offset of amounts paid for self-employment taxes.
Jack M. Chakoian II et ux. T.C. Memo. 2009-151 Sec. 6404; abatements; delay in processing offer in compromise; managerial or ministerial act; two-year delay.
David R. Pack et ux. T.C. Memo. 2009-150 Sec. 6212; 6653; 6661; notice of deficiency; negligence penalty; understatement penalty; repealed law; limited partnership; sale leaseback arrangements; reasonable reliance on professional.
Edward C. Knittel T.C. Memo. 2009-149 Sec. 6673; damages for delay; frivolous arguments; prior warnings.
John Thomas Warren T.C. Memo. 2009-148 Sec. 6651; 6662; failure to file or pay; accuracy-related penalty; no final determination from bankruptcy court.
Lee Michael Lawson T.C. Memo. 2009-147 Sec. 61; 85; failure to file or pay; gross income definition; unemployment compensation; failure to file or pay; prior deposition admissible as evidence; unreported income.
Michael Joseph Bent T.C. Memo. 2009-146 Sec. 7430; attorney's fees; lack of jurisdiction; failure to file application for costs; actual or constructive denial of request; untimely request.
Kiva Dunes Conservation LLC et al. T.C. Memo. 2009-145 Sec. 170; 6662; charitable deduction; accuracy-related penalty; valuation of perpetual conservation easement on golf course.
Norman J. Cyman T.C. Memo. 2009-144 Sec. 6020; 6320; 6321; 6322; 6330; 6673; return prepared by IRS; hearing on filing lien notice; liens for taxes; period of tax lien; hearing before levy; damages for delay; collection due process; notices of deficiency received; return.
Jon E. Hellesen T.C. Memo. 2009-143 Sec. 104; 6651; damage awards and sick pay; failure to file or pay; portion of settlement payment attributable to physical injuries unidentified.
Bruce A. Rice et ux. T.C. Memo. 2009-142 Sec. 1221; 6662; capital asset; accuracy-related penalty; property held for investment vs. sale to customers; excess property purchased for home.
Andrew Martin Sperling T.C. Memo. 2009-141 Sec. 71; 215; alimony; alimony; payments to continue after death.
James A. Haigh T.C. Memo. 2009-140 Sec. 72; 6013; 6015; early distributions; joint returns; innocent spouse relief; married filing separate status election; penalty tax on premature distributions.
Judith Walthers T.C. Memo. 2009-139 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; jurisdiction; notice of intent to levy invalidated; proof of mailing by IRS; last known address.
Arnold H. Pugh T.C. Memo. 2009-138 Sec. 61; 6673; gross income definition; damages for delay; frivolous arguments.
Steven M. McDaniel et al. T.C. Memo. 2009-137 Sec. 6015; 6404; innocent spouse relief; abatements; knowledge of unallowable deductions; IRS evidence; interest abatement jurisdiction.
Solomon Windheim T.C. Memo. 2009-136 Sec. 702; 6651; 6654; partner's income; failure to file or pay; failure to pay estimated tax; beneficial owner of partnership interest.
Robert Judge T.C. Memo. 2009-135 Sec.1; 6330; individual tax; hearing before levy; extension of time to file forms for collection due process hearing; IRS error.
Cox Enterprises Inc. et al. T.C. Memo. 2009-134 Sec. 311; 704; 721; tax on distributions; partner's distributive share; contribution to partnership; transfer of subsidiary company's assets to family partnership; constructive dividend; economic benefit; tax benefit.
Paul Rudnick T.C. Memo. 2009-133 Sec. 72; 162; 195; 213; 274; 6662; early distributions; business expenses; start-up expenses; medical expenses; business expense substantiation; accuracy-related penalty; recordkeeping; documentation; penalty on premature distributions; seizure of business records; foreign country.
Kevin F. Hennessey et ux. T.C. Memo. 2009-132 Sec. 61; 104; gross income definition; damage awards and sick pay; class action settlement; physical injury or sickness.
Craig J. Casey T.C. Memo. 2009-131 Sec. 6212; 6213; 6330; 7521; last-known address; deficiencies and Tax Court petitions; hearing before levy; taxpayer interviews; collection due process; deficiency notice; face-to-face hearing.
HIE Holdings Inc. et al. T.C. Memo. 2009-130 Sec. 62; 162; 166; 172; 446; 6651; adjusted gross income; business expenses; bad debts; net operating loss; methods of accounting; failure to file or pay; professional fee expenses; constructive dividends.
Thomas B. Lance et ux. T.C. Memo. 2009-129 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer-in-compromise; challenge of underlying tax liabilities; failure to prove financial information.
Gateway Hotel Partners LLC et al. T.C. Memo. 2009-128 Sec. 6226; 6231; partnership court review; partnership item definitions; substitute new partner for tax matters partner.
Hassel Family Chiropractic DC PC T.C. Memo. 2009-127 Sec. 6330; hearing before levy; collection due process; employment taxes; no jurisdiction for some tax periods; not properly before the court.
Christina Marie Thompson McGrath T.C. Memo. 2009-126 Sec. 213; medical expenses; expenses not paid by taxpayer; failure to file pretrial brief.
James H. Kelso T.C. Memo. 2009-125 Sec. 6330; 6331; 6651; hearing before levy; levy and distraint; failure to file or pay; collection due process; installment payment plan denied; sufficient assets.
Larry L. Hartman et al. T.C. Memo. 2009-124 Sec. 6103; 6512; 6621; confidentiality and disclosure of returns; limitation of petitions to Tax Court; determination of interest rate; Kersting tax shelter; no reverse of factual findings; continuing fraud on court; sanctions to certain tax shelter participants.
TGI Enterprises Inc. T.C. Memo. 2009-123 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; undeposited payroll taxes; partial payment installment agreement; lack of financial information.
Gary C. Lizalek et al T.C. Memo. 2009-122 Sec. 6330; 6651; 6654; 6662; 6673; 6682; hearing before levy; failure to file or pay; failure to pay estimated tax; accuracy-related penalty; damages for delay; false withholding information; collection due process; false W-4; unreported income; frivolous argument; legally married.
Tigers Eye Trading LLC et al. T.C. Memo. 2009-121 Sec. 6221; 6226; 6231; 6662; 6664; partnership level tax treatment; partnership court review; partnership item definitions; accuracy-related penalty; penalty definitions and special rules.
Jean Mathia et al. T.C. Memo. 2009-120 Sec. 6221; 6223; 6225; 6226; 6320; 6330; 6404; 6601; 6621; partnership level tax treatment; notice of partnership proceeding; partnership assessments; partnership court review; hearing on filing lien notice; hearing before levy; abatements; interest on underpayments; interest rate determinations; settlement agreements; conversion of partnership items to nonpartnership items; partial interest abatement.
Estate of Valeria M. Miller T.C. Memo. 2009-119 Sec. 2036; 2044; 2051; 2056; retained life estates; marital deduction property; taxable estate definition; marital deduction.
Khairy E. Aref T.C. Memo. 2009-118 Sec. 2; 151; 162; 167; 274; 6662; 6664; head of household; personal exemptions; business expenses; depreciation; business expense substantiation; accuracy-related penalty; penalty definitions and special rules; unreported income; burden of proof.
Michael E. Kohn et ux. T.C. Memo. 2009-117 Sec. 6015; 6213; 6320; 6321; 6322; 6330; 6651; innocent spouse relief; deficiencies and Tax Court petitions; hearing on filing lien notice; liens for taxes; period of tax lien; hearing before levy; failure to file or pay; collection due process; reason for untimely return.
Hartford Shelton et ux. T.C. Memo. 2009-116 Sec. 61; 104; 6662; gross income; damage awards and sick pay; accuracy-related penalty; sexual harassment claim; physical injury or sickness.
Stephanie Renae Hardin T.C. Memo. 2009-115 Sec. 6015; innocent spouse relief; inequitable treatment.
Robert E. Clayton T.C. Memo. 2009-114 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge of underlying tax liability; face-to-face hearing.
David H. Baral T.C. Memo. 2009-113 Sec. 6211; 6404; 6601; definition of deficiency; abatements; interest on underpayments; interest abatement; favorable adjustment.
Bausch & Lomb Inc. et al. T.C. Memo. 2009-112 Sec. 6213; 6221; 6230; 6231; deficiencies and Tax Court petitions; partnership level tax treatment; partnership administrative changes; partnership item definitions; deficiency notice invalid; partnership-level proceeding still pending; court lacks jurisdiction.
William D. Rogers et ux. T.C. Memo. 2009-111 Sec. 911; 6404; earned income exclusion; abatements; excessive foreign income exclusions; jurisdiction over interest abatement; final determination on interest not made.
Marian L. Moline T.C. Memo. 2009-110 Sec. 6330; hearing before levy; collection due process; challenge of underlying tax liability; frivolous arguments.
Alan L. Main T.C. Memo. 2009-109 Sec. 6231; 6512; deficiencies and Tax Court petitions; Tax Court petition limitations; limitations period for refunds tolled; jurisdiction lacking.
Noel Nelson T.C. Memo. 2009-108 Sec. 6020; 6320; 6330; substitute returns; hearing on filing lien notice; hearing before levy; collection due process; failure to provide documentation; underlying tax liabilities.
Hopkins Partners et al. T.C. Memo. 2009-107 Sec. 162; 167; 168; 263; 446; 481; business expenses; depreciation; ACRS; capital expenditures; general rule for methods of accounting; changes in accounting methods; rental expense; clear reflection of income; economic substance of lease agreement; improvements made to nonowned building deducted as rent expense.
Blake Hyun Seo T.C. Memo. 2009-106 Sec. 6020; 6651; 6654; substitute returns; failure to file or pay; failure to pay estimated tax; testimony not credible; reconstruction of income; bank deposits analysis; gambling losses not proven.
Richard D. Green et ux. T.C. Memo. 2009-105 Sec. 6320; 6330; 6511; hearing on filing lien notice; hearing before levy; limitations on refunds; collection due process; proof of financial disability; refund limitations period; refund of tax.
Michael E. Napoliello T.C. Memo. 2009-104 Sec. 6221; 6230; 6231; partnership level tax treatment; partnership administrative changes; partnership item definition; Son-of-BOSS; jurisdiction over affected items mandating partner-level determinations; validity of deficiency notice; petition on notice.
Deborah L. Watts T.C. Memo. 2009-103 Sec. 24; 61; 86; 104; 151; 6012; 6651; child credit; gross income; benefits income inclusion; damage awards and sick pay; personal exemptions; filing requirements; failure to file or pay; class action settlement against insurance company for physical injuries.
Bruce Clark Allen et ux. T.C. Memo. 2009-102 Sec. 162; 183; 262; 274; 1401; 1402; business expenses; not-for-profit activities; living expenses; travel and entertainment; self-employment tax; self-employment income; tax home; away from home; court interpreter not a public official.
Lawrence Everette Hill et ux. T.C. Memo. 2009-101 Sec. 61; 108; gross income; discharge of indebtedness; debt cancellation; credit card default; dismissal of bankruptcy case; default on bankruptcy payment plan; restoration of original debts.
Peter I. Basalyk et ux. T.C. Memo. 2009-100 Sec. 62; 162; 167; 170; 219; 6673; adjusted gross income; business expenses; depreciation; charitable deduction; retirement savings; damages for delay; deductions for rental property; documentation; substantiation; recordkeeping; establishment of depreciable basis in property; active participants in pension plan; educator expenses.
Kevin T. Doherty T.C. Memo. 2009-99 Sec. 38; 44; 162; 167; 212; general business credit; disabled access credit; business expenses; depreciation; expense of producing income; pay phone investment; trade or business activity; obligation to comply with Americans with Disabilities Act.
Matthew P. Loveland et ux. T.C. Memo. 2009-98 Sec. 44; 162; 167; disabled access credit; business expenses; depreciation; ownership; benefits and burdens; risks of ownership; pay phone activity not a trade or business; obligation to comply with Americans with Disabilities Act; legal expenses.
Owen D. Snyder et ux. T.C. Memo. 2009-97 Sec. 44; 167; 6662; disabled access credit; depreciation; accuracy-related penalty; investor in pay phone; ATM machine; legal title; ownership; obligation to comply with Americans with Disabilities Act.
Melvin J. Irions T.C. Memo. 2009-96 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; child living in home more than half the year; qualifying child.
Thomas W. Corson T.C. Memo. 2009-95 Sec. 6213; 6404; 6601; deficiencies and Tax Court petitions; abatements; interest on underpayments; tax shelter investment; partial abatement for failure to make timely assessment.
Nick R. Hughes T.C. Memo. 2009-94 Sec. 170; 1222; charitable deduction; capital gains definition; valuation overstatement; grant of easement; diminution of fair market value of property.
Thomas J. Woody T.C. Memo. 2009-93 Sec. 162; 195; 212; business expenses; start-up expenses; 212; expense of producing income; engaged in trade or business; pre-operational expenses.
Robert Rodriguez T.C. Memo. 2009-92 Sec. 61; 62; 63; 861; 6651; 6654; 6673; gross income defined; adjusted gross income; taxable income; U.S. source income; failure to file or pay; failure to pay estimated tax; damages for delay; maximum penalty; frivolous arguments.
Otis E. Robertson et ux. T.C. Memo. 2009-91 Sec. 61; 702; 704; 731; 741; 1001; 6651; 6662; gross income defined; partner's distributive share; distribution gain or loss; partnership sale or exchange; gain or loss; failure to file or pay; accuracy-related penalty; failure to establish basis in LLC.
Larry D. Klaas et ux. et al. T.C. Memo. 2009-90 Sec. 368; 501; 953; 957; 1445; 6662; 6663; 7701; corporate reorganizations; tax exemption organizations; Subpart F insurance income; controlled foreign corporation definitions; withholding requirement; accuracy-related penalty; fraud penalty; definitions.
Robert Hunter et al. T.C. Memo. 2009-89 Sec. 6601; 6621; 6673; 7430; interest on underpayments; interest rate determinations; damages for delay; attorney's fees; Kersting tax shelter investor; expenses incurred during remand proceedings.
John M. Cobin T.C. Memo. 2009-88 Sec. 871; 6012; 6320; 6330; 6651; 6654; 6673; 6702; nonresident alien taxes; filing requirements; hearing on filing lien notice; hearing before levy; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous income tax returns; collection due process; tax protestor; frivolous arguments; lack of jurisdiction.
Justin W. Hansen T.C. Memo. 2009-87 Sec. 61; 104; gross income defined; damage awards and sick pay; settlement payment for emotional distress and legal fees; physical injury.
David Harris Sher et ux. T.C. Memo. 2009-86 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; request for interest abatement; proper administrative procedure; challenge of underlying liability.
Richard Kelby et ux. T.C. Memo. 2009-85 Sec. 7430; attorney's fees; litigation costs; prevailing party; substantially justified.
Estate of Kwang Lee T.C. Memo. 2009-84 Sec. 6651; 6662; failure to file or pay; accuracy-related penalty; rejection of taxpayer's argument; marital deduction for estate; order of deaths.
Thomas E. Tilley et ux. T.C. Memo. 2009-83 Sec. 6020; 6651; 6654; 7454; 7491; dummy returns; failure to file or pay; failure to pay estimated tax; burden of proof in fraud; burden of proof; prevention of whipsaw; frivolous documents; refusal to participate.
Ricky L. Spain T.C. Memo. 2009-82 Sec. 6020; 6320; 6321; 6330; 6651; 6654; 6673; dummy returns; hearing on filing lien notice; liens for taxes; hearing before levy; failure to file or pay; failure to pay estimated tax; damages for delay; collection due process; frivolous arguments.
Joseph B. Williams III T.C. Memo. 2009-81 Sec. 6213; 6501; 6663; 7201; deficiencies and Tax Court petition; limitations on assessment; fraud penalty; attempt to evade tax; plea of guilty to tax evasion; statute of limitations; collateral estoppel.
Peter Ackerman et ux. T.C. Memo. 2009-80 Sec. 67; 162; 165; 212; 469; 6662; 7491; miscellaneous deductions; business expenses; losses; expenses for producing income; passive loss limitations; accuracy-related penalty; burden of proof; passive vs. nonpassive; indirect ownership interest; material participation.
Carlos A. Senra et ux. T.C. Memo. 2009-79 Sec. 469; passive loss limitations; passive vs. nonpassive income and losses; definition of activity; single activity.
James W. Bryant T.C. Memo. 2009-78 Sec. 6330; 6402; hearing before levy; authority to make refunds; collection due process; pre-bankruptcy; set off of overpayment against discharged tax liability.
Thomas P. Brennan T.C. Memo. 2009-77 Sec. 61; 1231; 6020; 6651; 6654; gross income definition; trade or business property; dummy returns; failure to file or pay; failure to pay estimated tax; attempt to evade tax; failure to report income from partnerships; criminal conviction precludes claim of underpayment.
Marvin S. Kerzner et ux. T.C. Memo. 2009-76 Sec. 1366; S corporation passthrough; sufficient basis in debt; economic outlay.
Caroline McCall et al. T.C. Memo. 2009-75 Sec. 6330; 6672; 6861; hearing before levy; failure to pay over tax; jeopard assessments of taxes; trust fund recovery penalty; rejection of installment plans; condition imposed by taxpayer.
Dennis Higgins T.C. Memo. 2009-74 Sec. 6330; hearing before levy; lack of jurisdiction; request as untimely for collection due process hearing; equivalent hearing; decision letter not reviewable by Tax Court.
Steven J. Stanwyck et al. T.C. Memo. 2009-73 Sec. 6013; 6015; joint returns; innocent spouse relief; automatic stay of bankruptcy affects proceeds of former spouse; intervenor.
Glen Robert Broemer T.C. Memo. 2009-72 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; equitable estoppel; claims against the government.
Mary Ann O'Meara et vir T.C. Memo. 2009-71 Sec. 6015; innocent spouse relief; factors for relief weighed; husband's business income reported as spouse.
Robert E. Dansby et ux. T.C. Memo. 2009-70 Sec. 1362; S corporation election; corporation never elected S corporation; burden of proving S election on taxpayer.
Donald J. Hastings et ux. T.C. Memo. 2009-69 Sec. 68; 162; 183; 6662; limitations on deductions; business expenses; not-for-profit activities; accuracy-related penalty; gambling winnings and losses; gambling trade or business; losses as itemized deduction.
Michael Scott Ioane et ux. T.C. Memo. 2009-68 Sec. 61; 162; 172; 1401; 1402; 6651; 6662; 6673; gross income; business expenses; net operating loss; self-employment income; self-employment tax; failure to file or pay; accuracy-related penalty; damages for delay; unreported income; sham trusts; frivolous arguments.
Jayne A. Briseno T.C. Memo. 2009-67 Sec. 2; 24; 151; 152; 163; 165; 6651; 6654; head of household; child credit; personal exemptions; definition of dependent; interest; losses; failure to file or pay; failure to pay estimated tax; gambling losses; substantiation of interest expense.
Estate of Erma V. Jorgensen et al. T.C. Memo. 2009-66 Sec. 1014; 2036; 6214; property acquired from decedent; retained life estates; Tax Court jurisdiction; family limited partnership; bona fide sale; retention of control over assets; equitable recoupment.
Thomas M. Langston T.C. Memo. 2009-65 Sec. 6663; fraud penalty; overstatement of income tax withholdings; illegal refunds; false W-2s.
Santini Stone LLC T.C. Memo. 2009-64 Sec. 6320; 6330; 6721; hearing on filing lien notice; hearing before levy; incorrect information returns; collection due process; upholding collection action; penalty not in IRS's claim; bankruptcy filing.
Dougal C. MacDonald et ux. T.C. Memo. 2009-63 Sec. 6320; 6330; 6331; 6332; 6404; hearing on filing lien notice; hearing before levy; levy and distraint; abatements; collection due process; equivalent hearing; moot question because outstanding liabilities paid; jurisdiction.
Gary R. Fears T.C. Memo. 2009-62 Sec. 6231; 6501; 7502; partnership item definitions; limitations on assessment; timely mailing is timely filing; disallowance of net operating loss carryover; lack of jurisdiction; participation in Son-of-Boss settlement initiative.
Estate of John David McCoy et al. T.C. Memo. 2009-61 Sec. 2056; marital deduction; apportionment of taxes; equitable apportionment law of state; marital deduction not reduced.
Robger A. Burton et ux. T.C. Memo. 2009-60 Sec. 7121; 7122; closing agreements; offer-in-compromise; binding agreement with IRS; mutual agreement on issues; closing agreement not signed.
Robert David Tufft T.C. Memo. 2009-59 Sec. 6320; 6330; 6651; 6654; hearing on filing lien notice; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; challenge of IRS refusal to abate additions to tax; failure to challenge on receipt of deficiency notice.
Lawrence J. Willoughby T.C. Memo. 2009-58 Sec. 2; 21; 24; 32; 151; 152; head of household; child care credit; child credit; earned income credit; personal exemptions; dependent definition; qualifying children; children of woman living with taxpayer; support by taxpayer.
Robert J. Kennedy T.C. Memo. 2009-57 Sec. 172; 6651; net operating loss; failure to file or pay; substantiation of carryforward losses; home foreclosure; substantiation of capital losses.
Martin Wade Gordon T.C. Memo. 2009-56 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent defined; friends' children living with taxpayer.
Stephen G. Chaney et ux. T.C. Memo. 2009-55 Sec. 162; 262; 274; 280A; 6662; business expenses; living expenses; business expense substantiation; business use of home; accuracy-related penalty; taxpayer's testimony; lack of rental agreement.
Gene A. Cain T.C. Memo. 2009-54 Sec. 3406; 6041A; 6330; backup withholding; service income information returns; hearing before levy; collection due process; failure to file information returns.
Delysia B. Gronbeck T.C. Memo. 2009-53 Sec. 752; 6015; partnership liabilities; innocent spouse relief; investment in tax shelter transferred to spouse requesting relief; legal ownership.
Rose Marie Sunleaf T.C. Memo. 2009-52 Sec. 6015; innocent spouse relief; economic hardship; reasonable living expenses.
Thomas Anthony Bachmann et ux. T.C. Memo. 2009-51 Sec. 61; 6662; gross income defined; accuracy-related penalty; arbitration award; claim against employer for business idea; compensation for services.
Union Carbide Corp. et al. T.C. Memo. 2009-50 Sec. 41; 174; research credit; research expenses; qualified research; base period computations; expenses incurred in the production of goods for sale.
Edwin Ritter Jonas III T.C. Memo. 2009-49 Sec. 71; 215; alimony; alimony; failure to make payments.
James Zigmont T.C. Memo. 2009-48 Sec. 3406; 6330; backup withholding; hearing before levy; collection due process; backup withholding not a collection action; Tax Court jurisdiction.
Patricia Ann Horsely T.C. Memo. 2009-47 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; definition of dependent; grandchild; more than one half of support; lived with more than half the year.
Tomi M. Peterson et ux. T.C. Memo. 2009-46 Sec. 6330; 6404; hearing before levy; abatements; collection due process; failure to raise abatement issue at appeals hearing; offer-in-compromise.
Gregory H. Haubrich T.C. Memo. 2009-45 Sec. 6159; 6330; tax installment agreements; hearing before levy; collection due process; bankruptcy case pending; automatic stay; case remanded.
Walter C. Anderson T.C. Memo. 2009-44 Sec. 6212; 6663; 7201; notice of deficiency; fraud penalty; attempt to evade tax; prior plea of guilty to tax evasion; challenge of penalties allowed where fraud charges dismissed.
Anthony Martino Jr. et ux. T.C. Memo. 2009-43 Sec. 6015; 6320; 6330; 7122; innocent spouse relief; hearing on filing lien notice; hearing before levy; offer-in-compromise; collection due process; rejection of offer; sufficient assets to cover liability; failure to be current on subsequent taxes.
Abdasslam Alami El Moujahid et ux. T.C. Memo. 2009-42 Sec. 162; 165; 170; 274; business expenses; losses; charitable deductions; business expense substantiation; abandonment loss; travel expense deductions; employment expenses.
Robert L. Rowden T.C. Memo. 2009-41 Sec. 162; 183; 212; 6662; business expenses; non-for-profit activities; expenses of producing income; accuracy-related penalty; aircraft maintenance activity; expenses deductible to the extent of gross income generated; environmental consulting; bistory of losses; business-like manner.
Alina Karp et al. T.C. Memo. 2009-40 Sec. 6015; innocent spouse relief; amounts paid from sale of community property used to satisfy joint income tax liabilities.
Lorenzo Hill T.C. Memo. 2009-39 Sec. 6404; abatements; no unreasonable error or delay.
Richard S. Moulton Jr. T.C. Memo. 2009-38 Sec. 104; 6662; damage awards and sick pay; accuracy-related penalty; mediation award; wrongful termination; payment smiliar to severance; not physical injuries or sickness.
Carol Whalen T.C. Memo. 2009-37 Sec. 31; 3402; wage withholding credit; income tax collected at source; credit for taxes paid by employer; employee vs. independent contractor; credit not allowed for additional withholding; credit in subsequent year; equitable recoupment.
Sukhjit Singh et ux. T.C. Memo. 2009-36 Sec. 179; 274; 280F; expensing business assets; business expense substantiation; luxury auto and listed property; failure to maintain auto log; proof of business use greater than 50 percent; recordkeeping; documentation; depreciation.
Patrick T. Furey et ux. T.C. Memo. 2009-35 Sec. 179; 465; 475; 469; 703; 1221; expensing business assets; at-risk limitations; mark-to-market accounting; passive loss limitations; partner's distributive share; capital asset; securities trading; proof of losses; proof of existence of partnership; documentation; recordkeeping; substantiation; business of trading securities; depreciation.
Gregory A. Jung T.C. Memo. 2009-34 Sec. 6663; fraud penalty; filing of returns with zero income; proposed adjustments by IRS denied; fraudulent intent; Section 861 theory.
David Lee Smith et ux. T.C. Memo. 2009-33 Sec. 6213; 6601; deficiencies and Tax Court petitions; interest on underpayments; jurisdiction; agreement with respect to interest on IRS settlement.
Edward T. Garrison et ux. T.C. Memo. 2009-32 Sec. 6662; accuracy-related penalty; no deduction for unsubstantiated labor expenses; construction company; documentation; recordkeeping.
Gary W. Swanson T.C. Memo. 2009-31 Sec. 6653; negligence penalty; prior law; investment in jojoba partnership; good faith belief legitimate financial investment; reliance on professionals; jurisdiction for tax-motivated interest.
James D. Baber T.C. Memo. 2009-30 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; impartiality of IRS appeals officer; prior actions.
Donald L. Russell et al. T.C. Memo. 2009-29 Sec. 351; 1366; 1502; transfer to controlled corporation; S corporation passthrough; consolidated returns; debt owed to shareholders; contributions in Sec. 351 transfer; gain to extent value of debt exceeds basis.
Bradford M. Daniel T.C. Memo. 2009-28 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; remand to appeals office; offer-in-compromise; doubt as to collectibility; opportunity to challenge liability.
Cora Taylor T.C. Memo. 2009-27 Sec. 6320; 6330; 6651; 7122; hearing on filing lien notice; hearing before levy; failure to file or pay; offer-in-compromise; collection due process; effective tax administration.
Diane S. Harris et al. T.C. Memo. 2009-26 Sec. 6015; innocent spouse relief; knowledge of joint liability would not be paid; economic hardship.
David De Haas T.C. Memo. 2009-25 Sec. 6330; hearing before levy; collection due process; collection by levy; taxpayer failure to appear at trial; failure to cooperate with the IRS in trial preparation.
Ronald D. Young et ux. T.C. Memo. 2009-24 Sec. 6404; 6601; abatements; interest on underpayments; delay in implementation of regulation section amendment; Sec. 931 exclusion.
Gabriel J. Loup T.C. Memo. 2009-23 Sec. 162; 183; business expenses; not-for-profit activities; comedian; ongoing comedy or acting trade or business; hobby losses; Sec. 183 argument abandoned by IRS.
John M. Rodriguez T.C. Memo. 2009-22 Sec. 162; 163; 274; 280F; 6001; 6020; business expenses; investment interest; travel and entertainment expenses; business expense substantiation; luxury auto and listed property; required records; dummy returns; recordkeeping; documentation; substantiation; substitute for return; SFR; payment of personal expenses by business.
Estate of Marjorie deGreeff Litchfield et al. T.C. Memo. 2009-21 Sec. 2031; 2032; 2044; 2056; gross estate defined; alternate valuation date; fair market value; appraisal; marital deduction property; marital deduction; discount applied to valuation of closely held corporation; lack of control; lack of marketability; built-in capital gains.
Winnie L. Greer T.C. Memo. 2009-20 Sec. 6013; 6015; joint returns; innocent spouse relief; investment in limited partnership; knowledge of reason to know of understatement.
Jeanette M. Gregg T.C. Memo. 2009-19 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; offer-in-compromise; collection due process; installment plan; history of not timely filing tax returns.
Dolores Jean Halbin T.C. Memo. 2009-18 Sec. 151; 152; 6651; personal exemptions; dependent defined; failure to file or pay; dependency exemption for incapacitated son.
Terence E. Shanley T.C. Memo. 2009-17 Sec. 6330; hearing before levy; collection due process; request for extension of time to submit requested financial information.
Warren Lee Brandt T.C. Memo. 2009-16 Sec. 6320; hearing on filing lien notice; no abuse in filing notice of lien; not current in filing income tax returns; embezzlement by assistant required to file employment returns.
D'Re I. Stergios et al. T.C. Memo. 2009-15 Sec. 6015; innocent spouse relief; knowledge of understatement; signature made under duress.
Thomas Wane Marett T.C. Memo. 2009-14 Sec. 6330; 6651; 6673; hearing before levy; failure to file or pay; damages for delay; collection due process; frivolous arguments.
Edward R. Voccola T.C. Memo. 2009-13 Sec. 6663; 7201; fraud penalty; attempt to evade tax; criminal conviction sufficient to establish civil fraud; failure to answer IRS's allegations.
Edward R. Voccola T.C. Memo. 2009-12 Sec. 6651; 6663; failure to file or pay; fraud penalty; failure to substantiate losses.
Edward R. Voccola T.C. Memo. 2009-11 Sec. 6651; 6663; failure to file or pay; fraud penalty; negative income; trader in securities.
Delminda M. Cartier T.C. Memo. 2009-10 Sec. 162; 274; 1401; 1402; business expenses; business expense substantiation; self-employment tax; self-employment income; substantiation; recordkeeping; documentation.
Robinson Knife Manufacturing Co. Inc. et al. T.C. Memo. 2009-9 Sec. 162; 263A; business expenses; uniform capitalization rules; capitalization of royalties paid for licensed trademarks as indirect costs; simplified production method for allocation of royalties for ending inventory; same method as for other 263A costs.
John T. Atchison et ux. T.C. Memo. 2009-8 Sec. 6330; 7122; hearing before levy; offers-in-compromise; collection due process; rejection of offer; offer less than reasonable collection potential; disallowance of claimed expenses.
John Charles Vuckovich T.C. Memo. 2009-7 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process.
David C. Loeb et al. T.C. Memo. 2009-6 Sec. 1033; 6501; involuntary conversions; limitations on assessment; expiration of limitations peeriod; return not fraudulent.
Estate of Eugenia F. Williams T.C. Memo. 2009-5 Sec. 6512; Tax Court petition limitations; charitable deductions to estate.
Edward Sullivan et ux. T.C. Memo. 2009-4 Sec. 6320; 6321; 6330; 7122; hearing before levy; liens for taxes; hearing on filing lien notice; offers-in-compromise; OIC; jurisdiction to review IRS appeals officer's rejection of offer-in-compromise; no basis for offer-in-compromise.
A. J. Jones T.C. Memo. 2009-3 Sec. 6330; hearing before levy; collection due process; challenge of underlying tax liability.
Phillip David Hickey T.C. Memo. 2009-2 Sec. 6330; 6672; hearing before levy; failure to file or pay; unpaid trust fund taxes; employment taxes; part-owner of company; abuse of discretion in levy action.
Anthony J. Martino Jr. et ux. T.C. Memo. 2009-1 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; failure to provide new financial information or collection alternatives; consideration of rejected offer in compromise.

Summary Opinions

Aiste K. Guden T.C. Summary Opinion 2009-199 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; bankruptcy proceeding; failure to appear at hearing.
Donald A. Benzin T.C. Summary Opinion 2009-198 71; 215; 7463; alimony; alimony; small Tax Court cases; divorce agreement specifies no maintenance.
Dawn Crystal Thompson T.C. Summary Opinion 2009-197 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemption; dependent definition; sister's child; same place of abode; one-half of support.
Ian Menzies et ux. T.C. Summary Opinion 2009-196 Sec. 162; 274; business expenses; business expense substantiation; travel expenses; unreimbursed employee business expenses; credible testimony.
Leedreau LLC T.C. Summary Opinion 2009-195 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; personal liability for employment taxes; sole member LLC.
Monty E. Stone T.C. Summary Opinion 2009-194 Sec. 24; 32; 152; child credit; earned income credit; dependent definition; biological child; qualifying child.
Charles Welker et ux. T.C. Summary Opinion 2009-193 Sec. 72; early distributions; qualified retirement plan; disability of spouse; substantially equal periodic payments.
Paul J. Twaragowski T.C. Summary Opinion 2009-192 Sec. 2; 24; 71; 151; 152; head of household; child credit; alimony; dependent definition; personal exemptions; noncustodial parent; Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents; qualifying child.
Virginia Agosto T.C. Summary Opinion 2009-191 Sec. 61; 162; 165; 274; 280F; 469; gross income definition; business expenses; losses; business expense substantiation; luxury auto and listed property; passive loss limitations; casualty loss to rental property; $25,000 passive loss limitation; real estate rental activity; automobile mileage substantiation; recordkeeping; documentation; diary.
Justin M. Rohrs T.C. Summary Opinion 2009-190 Sec. 165; 6662; losses; accuracy-related penalty; casualty loss; insurance claim denied because of DUI citation; willful negligence; loss denied by IRS for negligence.
Irina Agronin T.C. Summary Opinion 2009-189 Sec. 67; 213; 6662; 6664; miscellaneous deductions; medical expenses; accuracy-related penalty; penalty definitions and special rules; recordkeeping; documentation; substantiation.
Aaron Lee Hill T.C. Summary Opinion 2009-188 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; qualifying children; nephew and niece; support provided.
Denis M. Doyle et ux. T.C. Summary Opinion 2009-187 Sec. 61; gross income definition; income earned on investments held for the behalf of others.
John Y. Ding et ux. T.C. Summary Opinion 2009-186 Sec. 67; 162; 195; 274; 280A; miscellaneous deductions; business expenses; start-up expenses; business expense substantiation; home office expenses; expenditures as start-up expenses; capitalize.
Lori Novak T.C. Summary Opinion 2009-185 Sec. 71; 215; alimony; alimony; retroactive labeling of payments as alimony; payments for debts and child support.
Jose Diaz Caro T.C. Summary Opinion 2009-184 Sec. 61; 165; 6662; gross income defined; losses; accuracy-related penalty; compulsive gambler; gambling losses offset unreported income.
Nancy Badayos Magimot T.C. Summary Opinion 2009-183 Phillipine-U.S. Income Tax Treaty; tax treaties.
Lori A. Singleton-Clarke T.C. Summary Opinion 2009-182 Sec. 162; business expenses; education expenses; MBA; registered nurse; new trade or business.
Scott A. McClure et ux. T.C. Summary Opinion 2009-181 Sec. 151; 152; personal exemptions; dependent definition; children from previous marriage; proper documentation; allowance of deduction in prior years.
Thomas Joseph Linkugel T.C. Summary Opinion 2009-180 Sec. 61; 6201; debt cancellation; assessment authority; date debt actually discharged; foreclosure of home; information return as basis for determination of deficiency; burden of production.
Sally Kirshenbaum T.C. Summary Opinion 2009-179 Sec. 151; 152; 6013; 6072; 6651; personal exemptions; dependent definition; joint returns; income tax filing time; failure to file or pay; precluded from filing joint return following separate filings.
Robert Francis Bitzberger Jr. et ux. T.C. Summary Opinion 2009-178 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; qualifying child; dependency exemption; Form 8332; written declaration of release of claim.
Esther Njoroge and Paul Kibiro T.C. Summary Opinion 2009-177 Sec. 469; passive loss limitations; rental real estate losses; qualification as real estate professional.
David W. Brown T.C. Summary Opinion 2009-176 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; rejection of proposed installment agreement; computation error not changing result.
Mollie E. Smith T.C. Summary Opinion 2009-175 Sec. 162; 163; 262; 274; 6651; business expenses; mortgage interest; living expenses; travel and entertainment; failure to file or pay; mileage log; documentation; substantiation; recordkeeping.
John Anthony Leone et ux. T.C. Summary Opinion 2009-174 Sec. 61; 183; 1012; 1231; 6662; gross income definition; not-for-profit activities; cost basis; trade or business property; accuracy-related penalty; drag racing activity; capital gain from sale of property.
Anthony T. Young et ux. T.C. Summary Opinion 2009-173 Sec. 162; 170; 6662; business expenses; charitable deductions; accuracy-related penalty; substantiation; recordkeeping; documentation.
Wayne Robert Risley et ux. T.C. Summary Opinion 2009-172 Sec. 44; 162; 165; 6662; disabled access credit; business expenses; losses; accuracy-related penalty; tax shelter investment; equitable estoppel.
Courtney A. Brown T.C. Summary Opinion 2009-171 Sec. 179; expensing business assets; placed in service date; equipment part of larger operation; depreciation.
Arianel Torres et al. T.C. Summary Opinion 2009-170 Sec. 6013; 6015; joint returns; innocent spouse relief; equitable relief; benefiting from unpaid liability; economic hardship.
Keith Robert Caldwell T.C. Summary Opinion 2009-169 Sec. 7430; 7442; 7563; attorney's fees; Tax Court jurisdiction; small Tax Court cases; denied request for apology from IRS; no litigation costs; failure to exhaust administrative options.
Bernice E. Akanno T.C. Summary Opinion 2009-168 Sec. 61; 151; 274; 6662; 6664; gross income definition; dependent definition; business expense substantiation; accuracy-related penalty; penalty definitions and special rules; recordkeeping; substantiation; documentation.
Adam Sanchez T.C. Summary Opinion 2009-167 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; proof of custodial parent; Form 8332; release of claim to exemption.
Seifu Hailu Ragassa T.C. Summary Opinion 2009-166 Sec. 162; 165; 170; 274; 280A; 280F; business expenses; losses; charitable deductions; travel and entertainment; business use of home; luxury auto and listed property; Cohan rule; cost of goods sold; substantiation; recordkeeping; documentation.
Steven Lenard et ux. T.C. Summary Opinion 2009-165 Sec. 1401; 1402; 6662; self-employment tax; self-employment income; accuracy-related penalty; insurance agent; amounts received on termination of agreement; capital gain vs. self-employment income.
Ivette Munson T.C. Summary Opinion 2009-164 Sec. 162; 262; 274; 280A; 6662; business expenses; living expenses; business expense substantiation; business use of home; accuracy-related penalty; recordkeeping; documentation; residence not principal place of business; mileage to job sites; commuting; cellular phone use; separate identifiable space for home office.
George Taboh T.C. Summary Opinion 2009-163 Sec. 2; 32; 151; 152; head of household; earned income credit; personal exemptions; dependent defined; child not living with taxpayer; noncustodial parent; declaration from custodial parent; Form 8332.
Angela Lee Sloan T.C. Summary Opinion 2009-162 Sec. 62; 63; 67; 162; 280A; 3121; 3508; adjusted gross income; taxable income; miscellaneous deductions; business expenses; business use of home; social security definitions; realty agents and direct sellers; home office expenses deductible only to extent of income; statutory employee.
Robert T. Fitzpatrick et ux. T.C. Summary Opinion 2009-161 Sec. 1402; self-employment income; bail magistrate; public office.
Francis J. Bogus et ux. T.C. Summary Opinion 2009-160 Sec. 469; passive loss limitation; dog racing activity; greyhounds; failure to prove material participation; services performed by taxpayer.
Gregory Paul Grunsted T.C. Summary Opinion 2009-159 Sec. 6621; 6651; 6654; interest rate determinations; failure to file or pay; failure to pay estimated tax; reasonable cause; disability.
John Delgado T.C. Summary Opinion 2009-158 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; determination of reasonable collection potential; RCP; future earnings.
Donald Eugene Deneselya et ux. T.C. Summary Opinion 2009-157 Sec. 162; 274; 280F; business expenses; business expense substantiation; luxury auto and listed property; recordkeeping; documentation.
Dean Gochis T.C. Summary Opinion 2009-156 Sec. 72; 72; 408; 6662; 6664; annuities; early distributions; IRAs; accuracy-related penalty; penalty definitions and special rules; partnership income taxable; transfer of payment rights; assignment of income; good faith effort to effect rollover; premature distribution.
Elizabeth B. Chapman T.C. Summary Opinion 2009-155 Sec. 7430; attorney's fees; litigation costs; reimbursement of accountant's fees; limited to statutory rate; special expertise.
Ako D. Thomas T.C. Summary Opinion 2009-154 Sec. 6213; deficiencies and Tax Court petitions; jurisdiction; time for filing petition expired.
Sean Kiernan Hegarty et ux. T.C. Summary Opinion 2009-153 Sec. 469; passive loss limitation; material participation; charter fishing business; 100 hours of participation.
John H. Wong T.C. Summary Opinion 2009-152 Sec. 6201; 7491; assessment authority; burden of proof; unreported Form 1099 income; belief income reported on W-2.
Jack A. Wheeler T.C. Summary Opinion 2009-151 Sec. 274; 280F; business expense substantiation; luxury auto and listed property; recordkeeping; documentation; Schedule C deduction or employee business expense; Tax Court Rule 171 and 174(b).
Kenneth D. Woodard et al. T.C. Summary Opinion 2009-150 Sec. 408; 6662; 6664; IRAs; accuracy-related penalty; penalty definitions and special rules; failure to report distribution; self-directed IRA.
David Timothy Heydt et ux. T.C. Summary Opinion 2009-149 Sec. 71; 163; 215; alimony; interest; alimony; child support vs. alimony; state collection agency's allocation of payment to alimony.
Kevin H. Dyer et ux. T.C. Summary Opinion 2009-148 Sec. 24; 152; child credit; dependent definition; written declaration to relinquish claim; Form 8332.
Michael Jay Garcia et al. T.C. Summary Opinion 2009-147 Sec. 6015; 6651; 6654; innocent spouse relief; failure to file or pay; failure to pay estimated tax; spouse not required to file return.
Lee Thomas T.C. Summary Opinion 2009-146 Sec. 6651; failure to file or pay; reliance on accountant to inform of return completion.
Nicholas Damer et ux. T.C. Summary Opinion 2009-145 Sec. 162; 163; 212; 262; 469; 6662; business expenses; interest; expenses for producing income; living expenses; passive loss limitation; accuracy-related penalty; qualified residence interest; definition of interest.
Janello S. Dungca et ux. T.C. Summary Opinion 2009-144 Sec. 162; 165; 222; 274; 6001; 6662; 6664; business expenses; losses; tuition deduction; business expense substantiation; required records; accuracy-related penalty; penalty definitions and special rules; travel expenses; gambling losses; recordkeeping; substantiation; documentation.
Perry Lamont Crouch III T.C. Summary Opinion 2009-143 Sec. 6330; 6404; hearing before levy; abatements; limited partner; deemed receipt of FPAA; final partnership administrative adjustment; abatement of interest.
Mark Rupert Knop T.C. Summary Opinion 2009-142 Sec. 6223; 6226; 6230; 6330; 6404; notice of partnership proceeding; partnership court review; partnership administrative changes; hearing before levy; abatements; deemed receipt of FPAA; final partnership administrative adjustment; interest abatement.
Kenneth O. Garcia et ux. T.C. Summary Opinion 2009-141 Sec. 6330; hearing before levy; collection due process; financial information not presented; offer-in-compromise.
Vernyce K. Mosley T.C. Summary Opinion 2009-140 Sec. 21; 24; 151; 152; 6013; 6072; child care credit; child credit; personal exemptions; dependent definition; joint returns; income tax filing time; higher-earning spouse; married filing separate; exemptions.
Kenneth L. Graham T.C. Summary Opinion 2009-139 Sec. 72; early distributions; additional tax; qualified retirement plan; no exception; substantially equal periodic payments.
Russell S. Engle et al. T.C. Summary Opinion 2009-138 Sec. 162; 179; 274; 280F; 6001; 6662; business expenses; expensing business assets; travel and entertainment; luxury auto and listed property; required records; accuracy-related penalty; substantiation; documentation; recordkeeping; depreciation deduction; auto and truck expenses.
Richard Liu et ux. T.C. Summary Opinion 2009-137 Sec. 72; 6662; early distribution; accuracy-related penalty; annuities; 10-percent additional tax; reasonable cause; acted in good faith.
Timothy P. Szulczewski T.C. Summary Opinion 2009-136 Sec. 5212; 6213; 6320; notice of deficiency; deficiencies and Tax Court petition; hearing on filing lien notice; collection prohibited; existence of deficiency notice; NFTL.
Joseph E. Morrissey et ux. T.C. Summary Opinion 2009-135 Sec. 151; 152; 162; 163; 164; 170; 183; 212; 213; 461; 6662; personal exemptions; dependent definition; business expenses; interest deduction; tax deduction; charitable deductions; not-for-profit activities; expense of producing income; medical expense; year of deduction; accuracy-related penalty; hobby losses; profit motive for business deductions; substantiation; recordkeeping; documentation.
Daryl L. Koelemay T.C. Summary Opinion 2009-134 Sec. 72; 6662; early distributions; accuracy-related penalty; 10-percent tax; loan from qualified plan not repaid; reliance on professional tax preparer.
Dennis Lee Childress T.C. Summary Opinion 2009-133 Sec. 1; 2; 24; 151; 152; individual tax rates; head of household; child credit; personal exemption; dependent definition; qualifying child; qualifying relative.
Deborah A. Hardaway T.C. Summary Opinion 2009-132 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent defined; noncustodial parent; live with parent; qualifying child.
Jeremiah Francis O'Neill T.C. Summary Opinion 2009-131 Sec. 61; 72; 104; 105; 6662; gross income definition; annuities; damage awards and sick pay; accident and health plans; accuracy-related penalty; municipal disability retirement benefits includable in income.
Kenneth James Hopson et ux. T.C. Summary Opinion 2009-130 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; distributions from retirement fund; reliance on tax preparation software; failure to review return.
Donald Addie T.C. Summary Opinion 2009-129 Sec. 32; 152; earned income credit; dependent definition; residency test; relationship and age tests.
Frankie D. Newkirk T.C. Summary Opinion 2009-128 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; household and support tests; unrelated goddaughter.
Leslie Adorno De Chacing et vir T.C. Summary Opinion 2009-127 Sec. 162; 274; business expenses; business expense substantiation; work clothing; away from home; temporary; mileage deduction.
George Gist et ux. T.C. Summary Opinion 2009-126 Sec. 179; 262; 274; 280F; 6601; 6662; expensing business assets; living expenses; business expense substantiation; luxury autos and listed property; required records; accuracy-related penalty; recordkeeping; documentation; vehicle records; diary.
Jody Lynn Harper T.C. Summary Opinion 2009-125 Sec. 6015; 6330; innocent spouse relief; hearing before levy; collection due process hearing and innocent spouse relief; request previously denied.
Thomas A. Johnson et ux. T.C. Summary Opinion 2009-124 Sec. 162; 163; 170; 6662; business expenses; mortgage interest; charitable deductions; accuracy-related penalty; substantiation; recordkeeping; documentation; self-employment income.
Preston B. Handy T.C. Summary Opinion 2009-123 Sec. 162; 274; 280F; 6001; 6662; business expenses; business expense substantiation; luxury autos and listed property; required records; accuracy-related penalty; recordkeeping; documentation.
Janet S. Smiley T.C. Summary Opinion 2009-122 Sec. 6662; 6664; accuracy-related penalty; penalty definition and special rules; disability income; failure to report as reasonable.
Steed A. Martin et ux. T.C. Summary Opinion 2009-121 Sec. 61; 6201; debt cancellation; assessment authority; cancellation of debt income; support for validity of 1099-C.
Corinne N. Ortega T.C. Summary Opinion 2009-120 Sec. 162; business expenses; education expenses; new trade or business; mental health practitioner to psychologist.
Reynard Campbell et ux. T.C. Summary Opinion 2009-119 Sec. 162; 262; 263; 274; 6662; 6664; business expenses; living expenses; capital expenditures; business expense substantiation; accuracy-related penalty; definitions and special rules; substantiation; recordkeeping; capitalized item vs. repair expense.
Jess Willard Canterbury T.C. Summary Opinion 2009-118 Sec. 162; travel expenses; tax home; temporary employment; personal commuting expenses.
Rao V. Madduri et ux. T.C. Summary Opinion 2009-117 Sec. 6662; 6664; accuracy-related penalty; definitions and special rules; wages reported on Schedule C; change in status to independent contractor; belief not reasonable.
Dorothy Smith-Irving T.C. Summary Opinion 2009-116 Sec. 6213; 6320; 6321; 6330; 6503; deficiencies and Tax Court petitions; liens for taxes; hearing on filing lien notice; hearing before levy; suspension of limitations period; collection due process; valid assessment; assessment before statute of limitations.
Paul D. Musshafen et ux. T.C. Summary Opinion 2009-115 Sec. 162; 911; 6662; travel expenses; earned income exclusion; accuracy-related penalty; tax home; reliance on accountant's advice; alternating periods in foreign country.
Alex Giannaris et ux. T.C. Summary Opinion 2009-114 Sec. 163; interest; interest on life insurance policy loan; personal interest.
Cheryl D. Flathers T.C. Summary Opinion 2009-113 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; opportunity for offer in compromise; opportunity for hearing.
Ricardo Garcia Pacheco et ux. T.C. Summary Opinion 2009-112 Sec. 162; 274; 6662; business expenses; business expense substantiation; accuracy-related penalty; recordkeeping; documentation.
Susan D. Thompson T.C. Summary Opinion 2009-111 Sec. 162; business expenses; travel expenses; travel away from home; principal residence; construction site.
Johnny D. Foriest et ux. T.C. Summary Opinion 2009-110 Sec. 162; 165; 170; 179; 262; 6662; 6664; business expenses; losses; charitable deduction; expensing business assets; living expenses; accuracy-related penalty; penalty definitions and special rules; expense option; substantiation; documentation; unreimbursed employee busness expenses; farming activity.
David Le et ux. T.C. Summary Opinion 2009-109 Sec. 25A; 67; 162; 170; 262; 274; 6662; HOPE scholarship credit; miscellaneous deductions; business expenses; charitable deduction; living expenses; travel and entertainment; business expense substantiation; accuracy-related penalty; lifetime learning credit; business losses; sole proprietorship.
Robert Rene Jimenez T.C. Summary Opinion 2009-108 Sec. 2; 24; 151; 152; head of household; child credit; personal exemptions; dependent definition; noncustodial parent; child's principal residence for more than half of year.
Jerome Francis Schmitt T.C. Summary Opinion 2009-107 Sec. 6011; 6662; 6663; 7454; return filing requirement; accuracy-related penalty; fraud penalty; burden of proof; items conceded; substantiation of employee business expenses; false documents; reimbursed by employer.
Danny M. Knight T.C. Summary Opinion 2009-106 Sec. 162; 274; 6001; business expenses; business expense substantiation; required records; recordkeeping; documentation; unreimbursed employee expenses; per diem; travel expenses; away from home; tax home.
Domell T. Moore T.C. Summary Opinion 2009-105 Sec. 2; 32; 6213; 7703; head of household; earned income credit; deficiencies and Tax Court petitions; determination of marital status; lived together; earned income credit and filing separately.
Virginia Mann T.C. Summary Opinion 2009-104 Sec. 24; 32; 151; 152; child credit; earned income credit; personal exemptions; dependent definition; nephew; head of household; qualifying children.
Glenda J. Strand T.C. Summary Opinion 2009-103 Sec. 51; 1041; gross income definition; transfers incident to divorce; property interest in pension.
Nicholas Fitzpatrick et ux. T.C. Summary Opinion 2009-102 Sec. 6201; 7430; assessment authority; attorney's fees; litigation fees; IRS not substantially justified.
Jill E. Hager T.C. Summary Opinion 2009-101 Sec. 162; 274; 6651; 6654; business expenses; business expense substantiation; failure to file or pay; failure to pay estimated tax; vehicle substantiation; IRS failure to produce sufficient evidence.
Katherine A. Humes T.C. Summary Opinion 2009-100 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; reasonable cause for failure to file; medical reasons; hospitalization.
Paul J. Prinster et al. T.C. Summary Opinion 2009-99 Sec. 104; 6662; damage awards and sick pay; accuracy-related penalty; emotional distress not physical injury; employment settlement.
John F. Kyne T.C. Summary Opinion 2009-98 Sec. 162; 162; 170; 213; 274; business expenses; travel expenses; charitable deduction; medical expenses; business expense substantiation; documentation; recordkeeping.
Alexander Dominic Senulis Jr. T.C. Summary Opinion 2009-97 Sec. 162; 162; 262; 274; 280F; 6651; 6654; business expenses; travel expenses; living expenses; business expense substantiation; luxury autos and listed property; failure to file or pay; failure to pay estimated tax; away from home; month-to-month position; less than a year.
Magdalena Stegawski et al. T.C. Summary Opinion 2009-96 Sec. 6015; innocent spouse relief; improperly denied; two-year limitations; 6015(f); regulation invalidated.
Shelli L. Caldwell T.C. Summary Opinion 2009-95 Sec. 6015; innocent spouse relief; improperly denied; two-year limitations; 6015(f); regulation invalidated.
Ramon Emilio Perez T.C. Summary Opinion 2009-94 Sec. 6201; assessment authority; burden of producing reasonable and probative information regarding deficiency; life insurance distributions; IRS required supporting documentation.
Charles L. Beasley et ux. T.C. Summary Opinion 2009-93 Sec. 162; 183; 6662; business expenses; not-for-profit activities; accuracy-related penalty; hobby losses; charter fishing activity.
Joseph Hakim T.C. Summary Opinion 2009-92 Sec. 61; 108; gross income; discharge of indebtedness; insolvency exception.
Timothy W. Fuller T.C. Summary Opinion 2009-91 Sec. 61; 108; gross income; discharge of indebtedness; unpaid auto loan; insolvency exception; debt unenforceable under state law.
Lisa Symonette et vir T.C. Summary Opinion 2009-90 Sec. 162; 179; 219; 274; 280F; 469; 6001; 6662; 6664; business expenses; expensing business assets; retirement savings; travel and entertainment; luxury auto and listed property; passive loss limitations; required records; accuracy-related penalty; penalty definitions and special rules; documentation; substantiation; recordkeeping; office expenses; evidence; personal use of vehicle; diary.
William A. Brown T.C. Summary Opinion 2009-89 Sec. 67; 162; 162; 212; 262; 274; 280F; miscellaneous deductions; business expenses; travel expenses; expense of producing income; living expenses; business expense substantiation; luxury auto and listed property; away from home; documentation.
Michelle L. Hwynn et vir T.C. Summary Opinion 2009-88 Sec. 1366; 6001; 6662; S corporation passthrough; required records; accuracy-related penalty; recordkeeping; substantiation; documentation; unreimbursed employee expenses; basis in S corporation for losses; employee of S corporation.
Candance A. Denton et al. T.C. Summary Opinion 2009-87 Sec. 6012; 6013; 6015; filing requirements; joint returns; innocent spouse relief; equitable relief; liability attributed to ex-spouse.
Michael K. Billups T.C. Summary Opinion 2009-86 Sec. 72; 72; 6662; annuities; early distributions; accuracy-related penalty; loan proceeds from qualified employer plan.
Andrew Banks T.C. Summary Opinion 2009-85 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge of tax liabilities; collection action reasonable.
Kennie Blackmon T.C. Summary Opinion 2009-84 Sec. 162; 274; 6001; business expenses; business expense substantiation; required records; recordkeeping; documentation; pipe fitter; transportation expenses; commuting; deductions for work clothes, boots and tools.
Matthew Rice T.C. Summary Opinion 2009-83 Sec. 24; 32; child credit; earned income credit; qualifying child; girlfriend's child; relationship test.
Barbara K. Swafford et vir. T.C. Summary Opinion 2009-82 Sec. 24; 152; child credit; dependent definition; release of right of custodial parent; Form 8332.
Hatem Elsayed T.C. Summary Opinion 2009-81 Sec. 162; 262; 274; business expenses; living expenses; travel and entertainment; truck driver; meals and incidental expenses; per diem rate; unreimbursed business expenses.
Vincent Marquez T.C. Summary Opinion 2009-80 Sec. 72; 72; 402; early distributions; annuities; trust beneficiary's tax; loan from qualified retirement plan; deemed distribution; refinancing option; repayment of loan.
Morris E. George T.C. Summary Opinion 2009-79 Sec. 1401; 1402; self-employment tax; self-employment income; employee vs. independent contractor.
Angela Bibb-Merritt T.C. Summary Opinion 2009-78 Sec. 61; 108; gross income; discharge of indebtedness; debt cancellation; insolvent; payments to debt negotiation service; evidence of payment.
Gary W. Steele et ux. T.C. Summary Opinion 2009-77 Sec. 25A; 72; 151; 152; 163; 164; 165; 219; 221; HOPE credit; annuities and early distributions; personal exemptions; dependent definition; interest; taxes; losses; retirement savings; student loan interest; substantiation; documentation; recordkeeping; state tax refund as income; distributions from IRA; 10-percent additional tax; nonbusiness bad debt; capital loss deduction; basis in property in estate; fair market value; appraisal; theft loss and related legal fees.
Thomas R. Tavella T.C. Summary Opinion 2009-76 Sec. 1401; 1402; 3121; self-employment tax; self-employment income; social security definitions; consultant; employee vs. independent contractor; Lillian Doreen Villela-Wilcox et al. T.C. Summary Opinion 2009-75 Sec. 6015; innocent spouse relief; knowledge of item; tax avoidance scheme.
Kevin Stockton T.C. Summary Opinion 2009-74 Sec. 162; 170; 6001; 6662; business expenses; charitable deduction; required records; accuracy-related penalty; unreimbursed employee expenses; substantiation; documentation; recordkeeping.
Tommie Lee Trussell T.C. Summary Opinion 2009-73 Sec. 32; 151; 152; earned income credit; personal exemptions; dependent definition; unrelated child; lived with taxpayer; more than half of child's support.
Jonell S. Durand et ux. T.C. Summary Opinion 2009-72 Sec. 67; 162; 170; 274; 6001; miscellaneous deductions; business expenses; charitable deductions; business expense substantiation; required records; unreimbursed business employee expenses; recordkeeping; documentation.
Nicholas Garrett Ray et ux. T.C. Summary Opinion 2009-71 Sec. 162; 170; 6662; business expenses; charitable deductions; accuracy-related penalty; education expenses; new trade or business; minimum educational requirements.
Cynthia Lois Brockington T.C. Summary Opinion 2009-70 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; qualifying children.
Daniel K. McAfee et ux. T.C. Summary Opinion 2009-69 Sec. 162; 6651; business expenses; failure to file or pay; documentation; recordkeeping; substantiation; specifics of expense.
Les Hicks T.C. Summary Opinion 2009-68 Sec. 702; 6662; partner's income; accuracy-related penalty; distributive share of income includable in partner's gross income.
Sarah Marquez T.C. Summary Opinion 2009-67 Sec. 6013; 6015; joint returns; innocent spouse relief; weighing of factors.
Norman Villanueva T.C. Summary Opinion 2009-66 Sec. 67; 162; 274; miscellaneous deductions; business expenses; business expense substantiation; recordkeeping; documentation; unreimbursed business expenses.
Laura L. Burley et vir T.C. Summary Opinion 2009-65 Sec. 67; 162; 170; 262; 274; 280F; 6001; miscellaneous deductions; business expenses; charitable deductions; living expenses; business expense substantiation; luxury auto and listed property; required records; recordkeeping; documentation; temporary position; temporary vs. indefinite; 12 months.
Moses Johnson T.C. Summary Opinion 2009-64 Sec. 61; 85; 86; gross income definition; unemployment insurance; social security benefits; unreported income.
Reid Chambers et al. T.C. Summary Opinion 2009-63 Sec. 72; annuities; life insurance policy loans satisfied; policy not cancelled; premiums paid by policy loans.
Charlene Diane Navarre T.C. Summary Opinion 2009-62 Sec. 6320; 6321; 6322; 6323; 6330; hearing on filing lien notice; liens for taxes; period of tax lien; priority of liens; hearing before levy; collection due process; collection action appropriate.
Sharon R. Davis T.C. Summary Opinion 2009-61 Sec. 72; 6212; early distributions; notice of deficiency; payment of health insurance premiums during unemployment; 10-percent penalty.
Ulmer Cleland III et ux. T.C. Summary Opinion 2009-60 Sec. 71; 215; alimony; alimony; lump sum alimony; support arrearage; proceeds of house sale; personal property distribution.
Preston Reece et ux. T.C. Summary Opinion 2009-59 Sec. 162; 262; 6662; business expenses; living expenses; accuracy-related penalty; substantiation; recordkeeping; documentation.
Teresa Johnson T.C. Summary Opinion 2009-58 Sec. 24; 32; 151; 152; child credit; earned income credit; personal expenditures; dependent definition; tie-breaker test; niece as dependent.
Cristina A. Osorio T.C. Summary Opinion 2009-57 Sec. 67; 162; 262; 274; 6001; miscellaneous deductions; travel expenses; living expenses; business expense substantiation; required records; 2 percent threshold; clothing; recordkeeping; documentation.
Lisa A. Virgilio et al. T.C. Summary Opinion 2009-56 Sec. 6015; 6213; innocent spouse relief; deficiencies and Tax Court petitions; equitable relief; knowledge.
Rafael Alex Contreras T.C. Summary Opinion 2009-55 Sec. 2; 24; 151; 152; head of household; child credit; personal exemptions; dependent defined; children not living with taxpayer for more than half the year.
Darlene Martinez T.C. Summary Opinion 2009-54 Sec. 61; gross income; bank deposits analysis; deposits not property of taxpayer.
Walter N. Maimon T.C. Summary Opinion 2009-53 Sec. 63; 67; 162; 3121; taxable income; miscellaneous deductions; business expenses; social security definitions; doctor employee of medical practice; unreimbursed employee expenses; two-percent limitation; employee vs. independent contractor.
Scott Williams Smith et ux. T.C. Summary Opinion 2009-52 Sec. 6651; 6662; 6673; failure to file or pay; accuracy-related penalty; damages for delay; frivolous arguments.
John Herbert Schoppe T.C. Summary Opinion 2009-51 Sec. 6330; hearing before levy; collection due process; proper procedures followed.
Christopher Olan Garrin T.C. Summary Opinion 2009-50 Sec. 61; 162; 163; 172; 179; 274; 280A; 6001; 6651; 6662; gross income definition; business expenses; interest; net operating loss; expensing business assets; business expense substantiation; business use of home; required recordkeeping; failure to file or pay; accuracy-related penalty; transactions in cash; deposits as income; loss of records; car and truck expenses; recordkeeping; diary; documentation.
Kulvinder S. Boparai T.C. Summary Opinion 2009-49 Sec. 6511; 6512; 6513; 7502; limitations on refunds; Tax Court petition limitations; time return deemed filed; timely mailing is timely filing; jurisdiction; deficiency notice mailed; no claim of refund as of date deficiency mailed.
Fedor Ratnikov T.C. Summary Opinion 2009-48 Sec. 63; taxable income; income not exempt under tax treaty with Rissian Federation; grant or allowance.
Mark Lavern Squier et ux. T.C. Summary Opinion 2009-47 Sec. 6662; 6663; accuracy-related penalty; fraud penalty; understatement of income; overstatement of deductions; alteration of records; adequate books and records.
Isabel Atizol T.C. Summary Opinion 2009-46 Sec. 162; 274; 446; 461; business expenses; business expense substantiation; methods of accounting; year of deduction; education expenses; master's degree; ordinary and necessary expenses of math teacher.
Derrolyn Steele et vir. T.C. Summary Opinion 2009-45 Sec. 61; 1401; 1402; gross income definition; self-employment tax; self-employment income; income received for caring for a relative; not in trade or business.
Jeffrey Allen Suiter T.C. Summary Opinion 2009-44 Sec. 24; 151; 152; child credit; personal exemptions; definition of dependent; custodial parent; state court order allowing taxpayer to claim deduction no federal standing.
Christopher Charles Powers T.C. Summary Opinion 2009-43 Sec. 2; 24; 151; 152; 162; 162; head of household; child credit; personal exemptions; definition of dependent; business expenses; travel expenses; business expense substantiation; no evidence provided at trial.
Frank Michael Giannantonio T.C. Summary Opinion 2009-42 Sec. 1; 2; 24; 151; 152; individual tax; head of household; child credit; personal exemptions; definition of dependent; lived with taxpayer for more than one-half the year.
Kristene Jo Hahn et vir T.C. Summary Opinion 2009-41 Sec. 24; 151; 152; child credit; personal exemptions; definition of dependent; child from prior marriage; lived with for more than one-half the year; Form 8332.
Penelope Felicia Kent T.C. Summary Opinion 2009-40 Sec. 162; business expenses; expenses of obtaining doctorate degree; ordinary and necessary to profession.
Freddy W. Fuentes T.C. Summary Opinion 2009-39 Sec. 151; 152; 162; 164; 170; 274; 280A; 6662; personal exemptions; definition of dependent; travel expenses; taxes; charitiable deductions; business expense substantiation; business use of home; accuracy-related penalty; volunteer coach; failure to substantiate deductions.
Nancy Garza-Martinez T.C. Summary Opinion 2009-38 Sec. 72; annuities; early distributions; modification of series of substantially equal periodic payments; penalty; premature distributions.
Robert T. Bailey et ux. T.C. Summary Opinion 2009-37 Sec. 72; 401; 7701; early distributions; cash or deferred arrangements; definitions; 401(k); not individual retirement plan; exceptions to penalty.
Terrell Michael Eubanks T.C. Summary Opinion 2009-36 Sec. 2; 21; 24; 32; 151; 152; head of household; child care credit; child credit; earned income credit; personal exemptions; dependent defined; dependency exemption for girlfriend's child; qualifying child; relative.
Alfred Welles Sumner T.C. Summary Opinion 2009-35 Sec. 6320; 6330; 6511; hearing on filing lien notice; hearing before levy; limitations on refund; collection due process; overpayment of tax not available for offsetting tax liability.
Michael David Lieber T.C. Summary Opinion 2009-34 Sec. 72 annuities; early distributions; penalty; distributions for college expenses.
Joel Dellon et ux. T.C. Summary Opinion 2009-33 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; assets in excess of offer-in-compromise; installment agreement.
Douglas A. Schmuecker T.C. Summary Opinion 2009-32 Sec. 469; passive loss limitations; active participation; horse racing.
Kenyetta Euyvonne Giles Haynes T.C. Summary Opinion 2009-31 Sec. 6320; 6330; 6402; hearing on filing lien notice; hearing before levy; authority to make refunds; collection due process; challenge of underlying tax liability; notice of deficiency issued.
Gregory A. Maddux et ux. T.C. Summary Opinion 2009-30 Sec. 170; charitable deduction; 50 percent of contribution base limit; carryover of contributions; expiration of deduction.
Shri G. Agarwal et ux. T.C. Summary Opinion 2009-29 Sec. 469; 6662; passive loss limitations; accuracy-related penalty; rental activity; spouse real estate agent; real property trade or business.
Luis H. Carranza et ux. T.C. Summary Opinion 2009-28 Sec. 86; 104; 6662; benefits income inclusion; damage awards and sick pay; accuracy-related penalty; settlement for wrongful termination claim; attorney's fees included in income; reliance on return preparer.
Ronald Colquitt T.C. Summary Opinion 2009-27 Sec. 61; 104; gross income defined; damage awards and sick pay; settlement for wrongful termination claim; not physical injury.
John Francis O'Rourke T.C. Summary Opinion 2009-26 Sec. 911; earned income exclusion; government employee not eligible for foreign earned income exclusion.
Micheal Davis et ux. T.C. Summary Opinion 2009-25 Sec. 165; 6662; losses; accuracy-related penalty; business and casualty losses not substantiated; unreported income.
Sara Lynn Williamson T.C. Summary Opinion 2009-24 Sec. 71; 215; alimony; alimony; settlement for interest in residence not alimony; death requirement.
Andrea Farina T.C. Summary Opinion 2009-23 Sec. 63; 162; 262; 274; 280F; 871; 872; 1441; 6404; 7701; taxable income defined; business expenses; living expenses; business expense substantiation; luxury auto and listed property; nonresident alien taxes; nonresident alien gross income; nonresident alien withholding; abatements; definitions; work visa; standard deduction; abatement of interest.
Diana M. Price Skore et vir T.C. Summary Opinion 2009-22 Sec. 162; 165; 262; 263; 1016; 6662; business expenses; losses; living expenses; capital expenditures; adjustments to basis; accuracy-related penalty; unsubstantiated gambling losses; expenses paid personally on behalf of trust not offset to trust income.
Susan Elizabeth Machlay T.C. Summary Opinion 2009-21 Sec. 72; early distributions; 10 percent additional tax; disability exception.
Eligio Villasenor T.C. Summary Opinion 2009-20 Sec. 2; 151; 152; head of household; personal exemptions; definition of dependent; proof of parents not filing joint return; proof of qualifying dependent.
Linda Susan Williams et al. T.C. Summary Opinion 2009-19 Sec. 1; 6015; individual tax rates; innocent spouse relief; separate financial accounts; weighing of factors.
James Anthony Greif et al. T.C. Summary Opinion 2009-18 Sec. 165; casualty loss; denial of occupancy permit; contractor caused instability of land; theft loss.
Joseph H. Schenker T.C. Summary Opinion 2009-17 Sec. 162; 183; 212; 213; 262; 274; 403; 457; 6001; business expenses; not-for-profit activities; expenses of producing income; medical expenses; living expenses; business expense substantiation; tax-deferred annuities; state and local deferred pay plans; required records; substantiation; documentation; recordkeeping; hobby losses; trade or business.
Lisa R. Coleman T.C. Summary Opinion 2009-16 Sec. 163; 165; 170; 262; 461; 6662; interest; losses; charitable deduction; living expenses; year of deduction; accuracy-related penalty; recordkeeping; substantiation; documentation.
Howard Cary Morris et ux. T.C. Summary Opinion 2009-15 Sec. 1; 63; 1211; 1212; 1222; maximum capital gains rate; taxable income; limit on capital losses; capital loss carryovers; capital gains definitions; negative taxable income not offsetting long-term capital gains.
Anthony D. Hough et ux. T.C. Summary Opinion 2009-14 Sec. 1401; 6662; self-employment tax; 6662; self-employment tax; accuracy-related penalty; employee vs. independent contractor; absence of W-2 and 1099-MISC; liability for self-employment tax.
Kathryn Frances Okula T.C. Summary Opinion 2009-13 Sec. 6330; 6871; hearing before levy; tax claims in bankruptcy; collection due process; tax debts specially protected from discharge regardless of whether IRS objects; priority claims; obligation for debt.
Antoine Haber T.C. Summary Opinion 2009-12 Sec. 162; 6001; 6662; business expenses; required records; accuracy-related penalty; recordkeeping; substantiation; documentation; bank deposits analysis; unreported income; taxpayer's lateness and content of evidence of expenses.
John M. Lane et ux. T.C. Summary Opinion 2009-11 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; mootness of collection action; liability paid in full.
David M. Redmond T.C. Summary Opinion 2009-10 Sec. 6020; 6330; dummy returns; hearing before levy; collection due process; mootness; tax liabilities satisfied by offsets and abatements; entitlement to deductions; challenge of underlying liabilities; failure to challenge deficiency notices.
Patricia A. Frazier et vir T.C. Summary Opinion 2009-9 Sec. 162; 170; 213; business expenses; charitable deduction; medical expense; contribution; substantiation; recordkeeping; documentation; CP21A Notice estops assessment of additional tax; uniforms or special clothing; auto expenses.
Mike Culberson et ux. T.C. Summary Opinion 2009-8 Sec. 67; 162; 165; 183; 262; miscellaneouse deductions; business expenses; losses; non-for-profit activities; living expenses; hobby losses; fishing activity as hobby; personal expenses.
Jordan Lee Schwening T.C. Summary Opinion 2009-7 Sec. 71;215; alimony; alimony; unallocated payments to ex-spouse; payments to terminate on death.
Jenean Dyan Simmons T.C. Summary Opinion 2009-6 Sec. 6015; innocent spouse relief; knowledge of ex-spouse's real estate activities; entitlement to refund.
Stella A. DeVito T.C. Summary Opinion 2009-5 Sec. 67; 162; 170; 213; 274; 280F; 6001; 6651; miscellaneous deductions; business expenses; charitable deduction; business expense substantiation; luxury auto and listed property; required records; failure to file or pay; nurse's expenses; substantiation; recordkeeping; documentation.
Regine C. Yang T.C. Summary Opinion 2009-4 Sec. 151; 152; 162; 170; 469; 6001; 6212; 6501; 6502; 6662; personal exemption; dependent definition; business expenses; charitable deduction; passive loss limitations; required records; notice of deficiency; limitations on assessment; suspension of limitations period; accuracy-related penalty.
York T. Huang T.C. Summary Opinion 2009-3 Sec. 162; 274; 6662; business expenses; business expense substantiation; accuracy-related penalty; recordkeeping; documentation; personal and living expenses.
Regina Lynn T.C. Summary Opinion 2009-2 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemption; dependent definition; persons living in home not relatives.
Robert Ruiz T.C. Summary Opinion 2009-1 Sec. 162; 212; 274; 6001; business expenses; expenses of producing income; business expense substantiation; required records; recordkeeping; documentation; job-related expenses; automobile mileage; expenses of teacher; expenses not reimbursed.

--Last Update 01/02/10