Below is a list of the 2014 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. Use the "find-in-page" or "find" feature of your browser (CTRL-F) to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". Please note that the mention of an issue does not in any way imply the outcome. For example, if "fraud penalty " is mentioned, that only means the fraud penalty was an issue, not that it was imposed or rejected by the Court. Hypenation has become an art form. Try searches with and without. The majority of cases mention Sec. 7491 (Burden of Proof); we have not listed it unless it was a significant issue. Keep in mind that you can go to the U.S. Tax Court at www.ustaxcourt.gov and use their search engine (use the "Opinions Search" tab) to look for additional cases or words that we have not indexed. Their site contains full Tax Court cases (TC) and Tax Court Memorandum Opinions starting September 25, 1995 and Summary Opinions starting January 1, 2001.

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

Tax Court Cases--2013
Tax Court Cases--2012
Tax Court Cases--2011
Tax Court Cases--2010
Tax Court Cases--2009
Tax Court Cases--2008
Tax Court Cases--2007
Tax Court Cases--2006
Tax Court Cases--2005
Tax Court Cases--2004

Tax Court Cases

Robert Lippolis 143 T.C. No. 20 Sec. 7623; expenses of detection of underpayments and fraud; whislteblower awards; jurisdiction; $2 million requirement as affirmative defense.
Vivian L. Rader, et al. 143 T.C. No. 19 Sec. 33; 61; 6020; 6211; 6511; 6651; 6654; 6673; tax withheld at source on nonresident aliens; gross income defined; substitute for return; deficiency definition; limitations on credit or refund; failure to file or pay; failure to pay estimated tax; penalties for delay; dummy return; withholding on foreign persons; failure to provide taxpayer identification number; Fifth Amendment argument; statute of limitations; frivolous arguments.
Kenna Trading, LLC, Jetstream Business Limited, TMP 143 T.C. No. 18 Sec. 166; 721; 6662; 6662A; bad debts; partnership contributions; accuracy-related penalty; listed transactions; related parties; bona fide partnership; valid contributions; step transaction doctrine.
Applied Research Associates 143 T.C. No. 17 Sec. 11; corporate tax rates; graduated tax rate; personal service corporation; related not personal service corporation; consolidated taxable income of group.
Daniel Richard Buczek 143 T.C. No. 16 Sec. 6330; 6702; hearing before levy; frivolous tax submissions; collection due process; Tax Court jurisdiction.
Mica Ringo 143 T.C. No. 15 Sec. 7623; expenses of detection of underpayments and fraud; whistleblower determinations; letter sent to whistleblower in error; Tax Court had jurisdiction.
Thomas M. Comparini et ux. 143 T.C. No. 14 Sec. 7623; expenses of detection of underpayments and fraud; whistleblower determinations; jurisdiction of Tax Court; denial of claim by IRS.
Law Office of John H. Eggertsen P.C. 143 T.C. No. 13 Sec. 4979A; tax on prohibited allocations of qualified plans; Employee Stock Ownership Plans; ESOP; statute of limitations; controlling statute; Form 5330 not filed.
Gerd Topsnik 143 T.C. No. 12 Sec. 894; 6651; 6654; 7701; income tax treaties; failure to file or pay; failure to pay estimated tax; definitions; lawful permanent resident of U.S.; green card; not a German resident.
Dennis E. Bohner 143 T.C. No. 11 Sec. 401; 408; pension plans; individual retirement accounts; withdrawal from IRA; tax-free rollover; pre-tax contribution to Civil Service Retirement System annuity.
James C. Cooper et ux. 143 T.C. No. 10 162; 166; 1235; 6662; business expenses; bad debts; sale or exchange of patents; accuracy-related penalty; capital gain vs. royalty income; worthlessness of bad debt; expenses paid for another taxpayer.
Dynamo Holdings Limited Partnership, et al. 143 T.C. No. 9 Discovery; electronically stored information; ESI; predictive coding; unproven technology; right to later claim privileged information.
Greenoak Holdings Limited et al. 143 T.C. No. 8 Sec. 6330; 6331; 7426; hearing before levy; levy and distraint; civil actions by persons other than taxpayers; collection due process.
Steven Yari 143 T.C. No. 7 Sec. 6707A; penalty for failure to include reportable transaction information with return.
G. Douglas Barkett et ux. 143 T.C. No. 6 Sec. 6501; statute of limitations; six-year statute; capital gain; amount realized; substantial understatement of income; Home Concrete & Supply, LLC.
Parimal H. Shankar et ux. 143 T.C. No. 5 Sec. 55; 61; 219; alternative minimum tax; gross income definition; individual retirement account; value of airline ticket from redemption of reward points taxable income; IRA contribution; active participant in pension plan; contribution limit.
John C. Bedrosian et ux. 143 T.C. No. 4 Sec. 6223; 6231; definitions and special rules; notice to partners of proceedings; TEFRA proceedings; Son-of-Boss; partnership items; conversion to nonpartnership items.
RERI Holdings I, LLC et al. 143 T.C. No. 3 Sec. 170; 7520; charitable contributions; IRS valuation tables; contributions of property; valuation; real estate; two-year holding period requirement; restrictions on holding and selling.
Renald Eichler 143 T.C. No. 2 Sec. 6331; levy and distraint; installment agrement request; notice of levy valid.
Guardian Industries Corp. 143 T.C. No. 1 Sec. 162; 6662; business expenses; accuracy-related penalty; fines and penalties not deductible; European Community; agent or instrumentality of the government.

Eric Onyango 142 T.C. No. 24 Sec. 6330; hearing before levy; collection due process; notice of deficiency sent to last known address.
Douglas P. Snow et ux. 142 T.C. No. 23 Sec. 7481; date when Tax Court decision becomes final; Tax Court Rule 162; Tax Court decision final.
Clifford A. Abrahamsen et ux. 142 T.C. No. 22 Sec. 893; 894; compensation of employees of foreign governments; income affected by treaty; Finnish citizen; permanent residence status.
Whistleblower 11332-13W 142 T.C. No. 21 Sec. 7623; expenses of detection of underpayments and fraud; discretionary award vs. Sec. 7623(b) award denied.
The Howard Hughes Company, LLC 142 T.C. No. 20 Sec. 460; special rules for long-term contracts; home construction contracts; completed contract method.
Julia R. Swords Trust, Transferee, et al. 142 T.C. No. 19 Sec. 6901; transferred assets; transferee liability for tax; constructive knowledge.
Israel Greenwald et ux., et al. 142 T.C. No. 18 Sec. 6214; 6231; determinations by Tax Court; definitions and special rules; partner-level proceedings; gain or loss on bona fide partnership interest.
Marvin E. DeBough 142 T.C. No. 17 Sec. 121; 1038; principal residence exclusion of gain; certain reacquisitions of real property; sale of principal residence on installment method; repossession of property; recognition of gain.
Logan M. Chandler et ux. 142 T.C. No. 16 Sec. 170; 1016; 6662; 6664; charitable contributions; basis adjustments; accuracy-related penalty; reasonable cause; fair market value of conservation easement; appraisal not credible; gross valuation misstatement.
Panagiota Pam Sotiropoulos 142 T.C. No. 15 Sec. 905; foreign tax credit applicable rules; refunds of foreign tax.
Bruce M. Kraft 142 T.C. No. 14 Sec. 6330; hearing before levy; collection due process; collection of payments from particular source.
Ad Investment 2000 Fund LLC, et al. 142 T.C. No. 13 Sec. 6664; 7602; accuracy-related penalty; attorney-client privilege; assertion of reasonable cause resulted in forfeiture of attorney-client privilege.
SECC Corporation 142 T.C. No. 12 Sec. 7436; worker classification; employee vs. independent contractor; Tax Court jurisdiction; determination letter sent; Tax Court petition.
Ory Eshel et ux. 142 T.C. No. 11 Sec. 901; foreign tax credit; creditable taxes.
Patricia A. Moosally 142 T.C. No. 10 Sec. 6320; 6672; hearing on filing lien notice; failure to pay over taxes; Appeals officer not impartial under Sec. 6320(b)(3).
Frank Aragona Trust et al. 142 T.C. No. 9 Sec. 469; passive loss limitation; trusts engaged in rental real estate activity; material participation.
Shiraz Noormohamed Lakhani 142 T.C. No. 8 Sec. 162; 165; 212; 6662A; 6664; business expenses; losses; expense of producing income; reportable transactions accuracy-related penalty; penalty definitions and special rules; professional gambler; takeout from parimutuel betting pools; net wagering losses.
Patrick J. Wachter et ux. et al. 142 T.C. No. 7 Sec. 170; charitable deductions; contribution of easement; state law; easement limited to 99 years; not in perpetuity; summary judgment.
Lisa Beamon Swint 142 T.C. No. 6 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; noncustodial parent; conditional allowance of dependency exemption in state court document.
Craig Patrick et ux. 142 T.C. No. 5 Sec. 61; 1221; 1222; gross income definition; capital asset; capital gains definition; qui tam award; ordinary income vs. capital gain; no sale or exchange of asset.
Law Office of John H. Eggertsen PC 142 T.C. No. 4 Sec. 409; 4979A; ESOP qualifications; ESOP prohibited allocations; excise tax; limitations period for assessing tax expired.
Shea Homes Inc. et al. 142 T.C. No. 3 Sec. 446; 460; 481; methods of accounting; long-term contracts; change in accounting method; home development companies; completed contract method of accounting; when final completion occurs; long-term contract definition.
Charles M. Corbalis et ux. 142 T.C. No. 2 Sec. 6404; 7430; abatements; attorney's fees; interest suspension letters; Tax Court jurisdiction.
Rent-A-Center Inc. et al. 142 T.C. No. 1 Sec. 162; business expenses; insurance premiums paid to wholly-owned insurance company not a sham; deduction allowed.

Memorandum Decisions

Patricia Milligan T.C. Memo. 2014-259 Sec. 7430; attorney's fees; IRS substantially justified; IRS conceded issue at Appeals.
Peymon Mottahedeh et ux. T.C. Memo. 2014-258 Sec. 61; 66; 6651; 6654; gross income definition; community property income; failure to file or pay; failure to pay estimated tax; unreported income; permissible method to reconstruct income.
Oliver Barr McClellan et ux. T.C. Memo. 2014-257 Sec. 162; 165; 274; 280A; 1212; 6001; 6662; business expenses; ordinary losses; travel and entertainment; home office expenses; capital losses; required records; accuracy-related penalty; no principal place of business; temporary vs. indefinite; itinerants; personal guarantees provided for bankrupt corporation; proof of liabilities; meal expenses while away from home; substantiation; recordkeeping; documentation; deemed concession.
Hamlet C. Bennett T.C. Memo. 2014-256 Sec. 6651; 6673; fraudulent failure to file; damages for delay; failure to pay; frivolous arguments.
Gary Lee Pansier et ux. T.C. Memo. 2014-255 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; rejection of offer; history of disputes with the IRS; frivolous actions.
Rose A. Wodack T.C. Memo. 2014-254 Sec. 36; first-time homebuyer credit; equitable owner; benefits and burdens of ownership.
Raymond Price III et ux. T.C. Memo. 2014-253 Sec. 183; 6662; 6664; not-for-profit activities; accuracy-related penalty; reasonable cause; hobby losses; vehicle dealership and horse-related undertaking as a single activity.
Jay Rosenthal T.C. Memo. 2014-252 Sec. 6330; hearing before levy; collection due process; levy and distraint; noncompliance with IRS requests; IRS action consistent with guidelines.
Leroy Muncy T.C. Memo. 2014-251 Sec. 6201; 6213; 6651; 6654; 6673; assessment authority; petitions to Tax Court; failure to file or pay; failure to pay estimated tax; penalties for delay; restitution affect on tax deficiency; fraudulent failure to file; safe harbor for estimated tax.
Steven Edward Hillman T.C. Memo. 2014-250 Sec. 6001; 6651; required records; failure to file or pay; records substantiating disbursements from attorney's trust accounts; unsigned return failed to meet return requirements.
Larry J. Austin T.C. Memo. 2014-249 Sec. 7430; attorney's fees; prevailing party; IRS position substantially justified.
Anthony E. Clifford T.C. Memo. 2014-248 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; offer below reasonable collection potential; compliance with current tax obligations.
Harold P. Kupersmit T.C. Memo. 2014-247 Sec. 6213; 6330; petitions to Tax Court; hearing before levy; collection due process; refusing delivery of notices of deficiency; jurisdiction; petition not filed with Tax Court; frivolous allegations.
Spencer Hosie et ux. T.C. Memo. 2014-246 Sec. 6330; hearing before levy; collection due process; delay in selling residence; installment agreement proposed; assets available for liquidation.
Amazon.Com, Inc. & Subsidiaries T.C. Memo. 2014-245 Tax Court Rule 103; trial subpoena quashed; individuals deposed before trial.
Christopher Salmonson T.C. Memo. 2014-244 Sec. 61; 446; 6651; 6662; 6664; 6673; gross income definition; methods of accounting; failure to file or pay; accuracy-related penalty; reasonable cause; frivolous arguments; reconstruction of income; bank deposits method.
Teresa Palomares T.C. Memo. 2014-243 Sec. 6015; innocent spouse relief; Form 8379, Injured Spouse Allocation; incorrect form used; informal claim doctrine; sufficient information.
Amir Safakish T.C. Memo. 2014-242 Sec. 6001; 6651; 6662; required records; failure to file or pay; accuracy-related penalty; gross income reconstructed; recordkeeping; documentation; substantiation.
Paul Neil Filzer T.C. Memo. 2014-241 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; fraudulent failure to file; substitutes for return; dummy returns.
Lindsay M. Johnson, Petitioner, and Joshua T. Hart, Intervenor T.C. Memo. 2014-240 Sec. 6015; innocent spouse relief; equitable relief denied; seven factors weighed; hardship; actual knowledge of underpayment; control of finances.
James B. Budish T.C. Memo. 2014-239 Sec. 6330; hearing before levy; collection due process; filing of lien while installment agreement in effect; collection action more intrusive than necessary.
Andrea Rae Demeter, Petitioner and Jeffrey A. Demeter, Intervenor T.C. Memo. 2014-238 Sec. 6015; innocent spouse relief; equitable relief; seven factors weighed; knowledge of nonrequesting spouse's financial difficulties.
William D. Evans et ux. T.C. Memo. 2014-237 Sec. 162; 179; 6662; 6664; business expenses; expensing option; accuracy-related penalty; reasonable cause; ordinary and necessary; promotional expenses; motocross racing; construction company.
Mark A. Van Malssen et ux. T.C. Memo. 2014-236 Sec. 280A; rental of vacation home; more than 14 days of personal use; documentation of rent paid by relative.
James Clement Powell et ux. T.C. Memo. 2014-235 Sec. 61; 86; 162; 166; 274; 707; 6662; 6664; 7433; gross income definition; social security benefits; business expenses; bad debts; business expense substantiation; fringe benefits of partnerships and S corporations; accuracy-related penalty; reasonable cause; damages for unauthorized collection actions; health insurance benefits for S corporation shareholders; vehicle expenses; club membership dues; bad debts and cash method of accounting; going concern; active business; documentation; recordkeeping.
Ronald L. Kirkpatrick, Sr. T.C. Memo. 2014-234 Sec. 6330; hearing before levy; collection due process; trust fund recovery penalties; payment of employment tax liabilities by installment.
Mel A. Annuzzi et ux. T.C. Memo. 2014-233 Sec. 183; not-for-profit activities; hobby losses; horse breeding; manner of carrying on business.
Frank Kenneth Worth et ux. T.C. Memo. 2014-232 Sec. 61; 446; 6211; 6663; gross income definition; methods of accounting; deficiency definition; fraud penalty; reconstruction of income; net worth analysis; existence of cash hoard; transfers to family profit division; badges of fraud.
Janetta Lee Perry T.C. Memo. 2014-231 Sec. 6213; 7422; petition to Tax Court; civil actions for refund; jurisdiction; bankruptcy petition.
Edward M. Reisner and Manda K. Weintraub T.C. Memo. 2014-230 Sec. 6662; 6664; gross valuation misstatement penalty; definitions and special rules; underpayment definition; reasonable cause; facade easement.
Grace Foundation, R.S. Ohendalski, Trustee T.C. Memo. 2014-229 Sec. 6330; 6652; 6751; hearing before levy; failure to file certain information returns; penalty procedural requirements; collection due process; Form 990-PF; private foundation; nonexempt charitable trust.
Eugene J. Kernan T.C. Memo. 2014-228 Sec. 6012; 6651; 6654; 6673; 7453; persons required to make returns of income; failure to file or pay; failure to pay estimated tax; penalties for delay; Tax Court rules of practice; frivolous arguments; instituting proceedings for delay; page limits on briefs.
Brian K. Brinkley T.C. Memo. 2014-227 Sec. 83; 1221; 6662; property transferred for services performed; capital asset defined; accuracy-related penalty; restricted stock; stock received as compensation for services; professional advice; facts made available to advisors.
Charles Copeland et ux. T.C. Memo. 2014-226 Sec. 163; mortgage interest; interest capitalized and included in principal; not paid in year of deduction; modification of mortgage.
Securitas Holdings, Inc. and Subsidiaries T.C. Memo. 2014-225 Sec. 162; business expenses; insurance premiums; captive insurance company; risks insurable and shifted.
Lourdes Puentes T.C. Memo. 2014-224 Sec. 163; home mortgage interest; equitable owner; benefits and burdens of ownership; legal title.
Joseph Sanchez T.C. Memo. 2014-223 Sec. 7502; timely mailing as timely filing; Tax Court petition; postmark rule; postmark day following deadline.
Elizabeth Varela T.C. Memo. 2014-222 Sec. 6015; innocent spouse relief; benefit received from spouse's funds; concealment of funds withdrawn from business account; knowledge of taxpayer.
Engstrom, Lipscomb & Lack, APC T.C. Memo. 2014-221 Sec. 162; 274; 6662; business expenses; business expense substantiation; accuracy-related penalty; travel expenses; travel expense documentation; flights on private aircraft; proof of business purpose of expense; flights where taxpayer's representative not on board.
C. Lynn Moses T.C. Memo. 2014-220 Sec. 61; 6330; 6651; 6654; gross income definition; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; bank deposits method to reconstruct income; frivolous arguments.
R. Jean Fisher T.C. Memo. 2014-219 Sec. 61; 6020; 6651; 6654; gross income definition; substitute for return; failure to file or pay; failure to make estimated tax payments; loan vs. income; dummy returns.
Kim Reinhart T.C. Memo. 2014-218 Sec. 6672; trust fund recovery penalty; expiration of 10-year collection limitation period; residency in U.S.
Jacqueline D. Burrell T.C. Memo. 2014-217 Sec. 165; 6662; 6664; losses; accuracy-related penalty; reasonable cause; gambling losses; substantiation; reliance on professional.
Robert B. Anderson et ux. T.C. Memo. 2014-216 Sec. 6330; hearing before levy; collection due process; face-to-face hearing denied; insufficient information to discuss offer-in-compromise; withdrawal of lien.
David Franklin Day et ux. T.C. Memo. 2014-215 Sec. 6330; hearing before levy; collection due process; face-to-face conference denied; failure to raise interest abatement request; failure to submit Form 843; failure to provide financial information.
Bruce A. Hauptman T.C. Memo. 2014-214 Sec. 6020; 6330; 7122; substitute for return; hearing before levy; offer-in-compromise; collection due process; not in compliance with filing and payment obligations; returns not filed.
Wole Odujinrin T.C. Memo. 2014-213 Sec. 48D; 162; 172; 274; 6662; 6664; qualifying therapeutic discovery project credit; business expenses; net operating loss; business expense substantiation; accuracy-related penalty; reasonable cause; recordkeeping; documentation.
Stephen Hunt Howell T.C. Memo. 2014-212 Sec. 6020; 6330; substitute for return; hearing before levy; collection due process.
Terry Gene Akey T.C. Memo. 2014-211 Sec. 162; 183; 6651; business expenses; not-for-profit activities; failure to file or pay; hobby losses; substantiation; documentation; recordkeeping.
Scott M. Langert T.C. Memo. 2014-210 Sec. 166; bad debts; nonbusiness; not in business of lending money; not generated in a trade or business.
Douglas W. Lundy et ux. T.C. Memo. 2014-209 Sec. 61; 6330; gross income definition; hearing before levy; collection due process; exclusions from income.
Richard H. Cullifer, Transferee T.C. Memo. 2014-208 Sec. 6901; transferred assets; transferee liability; fraudulent transfers; stock sales; intermediary transaction tax shelter; reasonable efforts by IRS to collect from the corporation.
Central Motorplex, Inc. T.C. Memo. 2014-207 Sec. 3401; 3402; 6651; 6656; definitions; requirement of withholding; failure to file or pay; failure to deposit taxes; classification of workers; employee vs. independent contractor; common law test.
Irene K. Wang T.C. Memo. 2014-206 Sec. 6015; innocent spouse relief; knowledge of understatement.
Gust Kalapodis et ux. T.C. Memo. 2014-205 Sec. 170; 501; 6651; charitable contributions; exempt organizations; failure to file or pay; charitable contribution deduction for scholarship payments made by a trust; irrevocable trust; amounts paid by taxpayer not trust.
Gerald Wayne Wheeler T.C. Memo. 2014-204 Sec. 61; 6020; 6651; 6654; gross income definition; substitute for return; failure to file or pay; failure to make estimated payments; dummy return; contractual pure trust; sham transactions; who is the taxpayer.
Thad Deshawn Smith T.C. Memo. 2014-203 Sec. 170; 6662; charitable contributions; accuracy-related penalty; noncash contributions.substantiation; documentation; recordkeeping; substantiation; value of property contributed in excess of $5,000.
Susan Crile T.C. Memo. 2014-202 Sec. 162; 183; business expenses; not-for-profit activities; history of losses; artist; hobby losses.
Eric G. Suder, et al. T.C. Memo. 2014-201 Sec. 41; 174; 6662; 6664; research credit; research and experimental expenditures; accuracy-related penalty; reasonable cause; qualified research expenditures; reasonable mistake of tax law; unreasonable salary for calculating credit.
Brian R. Cunningham T.C. Memo. 2014-200 Sec. 6330; hearing before levy; collection due process; failure to file delinquent returns; information to corroborate information on Form 433-A; denial of currently not collectible; CNC.
Binh Nguyen et ux. T.C. Memo. 2014-199 Sec. 6662; accuracy-related penalty; cost of goods sold; recordkeeping; documentation; substantiation; reliance on professional preparer.
Charles Paul Le Beau T.C. Memo. 2014-198 Sec. 162; 164; 213; 6651; 6662; 6664; business expenses; real estate taxes; medical expenses; failure to file or pay; accuracy-related penalty; reasonable cause; recordkeeping; documentation; substantiation; lost records; swimming pool for medical purposes; maintenance costs for pool; deductions estimated.
Gregory S Watkins et ux. et al. T.C. Memo. 2014-197 Sec. 6213; 6231; 7422; petitions to Tax Court; definitions and special rules; civil actions for refund; motion for reconsideration; employee stock ownership plan; ESOP; partnerships and distributions.
Dora E. Claudle T.C. Memo. 2014-196 Sec. 6330; hearing before levy; collection due process; failure to submit tax returns and financial information; notices mailed.
Maryann Larkin et vir T.C. Memo. 2014-195 Sec. 172; 6303; 6601; net operating loss; notice and demand for tax; interest on underpayment; NOL carried forward without election to relinquish; no abatement of interest; no error or delay on part of IRS.
Howard E. May and Estate of Judith A. May et al. T.C. Memo. 2014-194 Sec. 6203; 6330; 6673; method of assessment; hearing before levy; damages for delay; collection due process; valid assessment by IRS; groundless arguments.
Vladimir Roudakov T.C. Memo. 2014-193 Sec. 446; 6663; 7206; methods of accounting; fraud penalty; fraud and false statements; underreporting of income; failure to maintain books and records; badges of fraud.
Anthony J. Hendricks T.C. Memo. 2014-192 Sec. 24; 32; 152; child tax credit; earned income credit; dependent definition; qualifying child; noncustodial parent; claim to dependent.
Howard W. Mylander et ux. T.C. Memo. 2014-191 Sec. 61; 162; 212; 6662; gross income definition; business expenses; expense for the production of income; accuracy-related penalty; relief of contingent liability; continuing education expenses; rental real estate expenses; recordkeeping; substantiation; documentation.
Virgil V. Work Jr. T.C. Memo. 2014-190 Sec. 6015; innocent spouse relief; knowledge of understatement.
William Cavallaro et ux. T.C. Memo. 2014-189 Sec. 6651; 6662; 6664; failure to file or pay; accuracy-related penalty; reasonable cause; taxable gift; merger of two companies; reliance on tax professional.
Donald Thomas Salzer T.C. Memo. 2014-188 Sec. 6013; 6651; 6654; 6673; joint returns; failure to file or pay; failure to pay estimated tax; damages for delay; substitute for return; dummy return; married filing separately on substitute return.
Jamess A. Walker, P.A. T.C. Memo. 2014-187 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge of underlying liability; failure to provide information for collection alternative.
Garey A. Cosentino et ux. T.C. Memo. 2014-186 Sec. 61; 1031; 6662; gross income definition; like-kind exchange; accuracy-related penalty; damages from lawsuit; allocation of proceeds among damages; tax benefit rule.
Brian Bussen et ux. T.C. Memo. 2014-185 Sec. 911; 7430; foreign earned income exclusion; award of litigation costs; IRS position substantially justified.
Vanney Associates, Inc. T.C. Memo. 2014-184 Sec. 162; business expenses; deduction for officer's salary; insufficient funds; loan back to corporation.
Patricia L. Lang T.C. Memo. 2014-183 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; challenge of underlying tax liability; abuse in sustaining collection action.
VisionMonitor Software, LLC et al. T.C. Memo. 2014-182 Sec. 722; 6662; 6664; basis of partner's interest; accuracy-related penalty; reasonable cause; contribution of notes by partners; increase in basis; adequate disclosure; reliance on tax professional.
Harold Cortes et ux. T.C. Memo. 2014-181 Sec. 61; 6662; gross income definition; accuracy-related penalty; failure to report income; pastor.
Jerry Wayne Green et ux. T.C. Memo. 2014-180 Sec. 6325; 6330; release of lien; hearing before levy; collection due process; no abuse of discretion in sustaining lien filings; failure to provide requested documents.
Leon Mac Crosswhite T.C. Memo. 2014-179 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; reasonable collection potential; consideration of future income.
Charles T. Bruce et ux. T.C. Memo. 2014-178 Sec. 162; 6662; 6664; business expenses; accuracy-related penalty; reasonable cause; ordinary and necessary business expenses; circular scheme to sell stock in business; reliance on professionals.
Delbert M. Bunch ut ux. T.C. Memo. 2014-177 Sec. 165; 166; loss; bad debts; theft losses; proof theft occurred; reasonable prospect of recovery; bad debt deduction; nonbusiness debt; proof wholly worthless.
Eladio Duarte et ux. T.C. Memo. 2014-176 Sec. 6330; hearing before levy; collection due process; offer-in-compromise rejected; rationale for filing line unclear and contradictory.
Terry L. Wright et ux. T.C. Memo. 2014-175 Sec. 6662; 6664; accuracy-related penalty; reasonable cause; good-faith reliance on tax law firm's opinion on investment; disclaimer with opinion letter.
Hector Sanchez T.C. Memo. 2014-174 Sec. 6663; fraud penalty; badges of fraud; recycling business; reasonable cause; reliance on tax professional.
Zhengnan Shi T.C. Memo. 2014-173 Sec. 61; 871; 7701; gross income definition; tax on nonresident aliens; definitions; interest on federal income tax refund; tax treaty; Chinese citizen; U.S. resident.
Michael Swiggart T.C. Memo. 2014-172 Sec. 7430; award of litigation costs; math error notice; proof of change in filing status not substantially justified.
Blonde Grayson Hall, Deceased T.C. Memo. 2014-171 Sec. 162; 274; 1366; 6015; 6651; 6662; 6664; business expenses; business expense substantiation; S corporation basis; innocent spouse relief; failure to file or pay; accuracy-related penalty; reasonable cause; legal expenses business vs. personal; contemporaneous car log; deposits to S corporation account not determined to be loans.
Brian Hammernik T.C. Memo. 2014-170 Sec. 6015; innocent spouse relief; funds available for payment of taxes.
Charles E. Wade et ux. T.C. Memo. 2014-169 Sec. 469; passive activity losses; s corporation; material participation; husband and wife participation; 100 hours.
Misty S. Doonis T.C. Memo. 2014-168 Sec. 6330; hearing before levy; collection due process; eligibility for currently not collectible status; CNC; installment agreement; offer-in-compromise; full compliance.
Bassett H. Brown et ux. T.C. Memo. 2014-167 Sec. 6662; accuracy-related penalty; documentation; substantiation; recordkeeping.
Robert Triola et ux. T.C. Memo. 2014-166 Sec. 6330; hearing before levy; collection due process; collection actions; challenge of underlying liability; collection alternative not requested.
Robert S. McQuate et ux. T.C. Memo. 2014-165 Sec. 7430; award of litigation costs; prevailing party; IRS position substantially justified.
Harrison R. Hunter T.C. Memo. 2014-164 Sec. 280A; 6001; 6662; rental of home; required records; accuracy-related penalty; documentation of real estate taxes; home rented at less than fair rental; time used as residence; rental losses disallowed; substantiation.
Michael J. McElroy et al. T.C. Memo. 2014-163 Sec. 165; 6501; losses; limitations on assessment and collection; statute of limitations; partnerships and TEFRA; limitations period and petition by tax matters partner; profit motive in investment.
Gregory Scott Savoy T.C. Memo. 2014-162 Sec. 6020; 6330; substitute for return; hearing before levy; collection due process; currently not collectible status; offer-in-compromise; dummy return.
Marco Zarlengo et ux. T.C. Memo. 2014-161 Sec. 170; 6662; charitable contributions; accuracy-related penalty; conservation easement; facade; conservation purpose; effective date of contribution; technical flaws in appraisal; overvaluation.
Dellward R. Jackson et ux. T.C. Memo. 2014-160 Sec. 280A; 6662; 6664; business use of home; accuracy-related penalty; reasonable cause; use of recreational vehicle (RV); dwelling unit; personal purposes more than 14 days; documentation.
Leroy S. Schmidt et ux. T.C. Memo. 2014-159 Sec. 170; 6662; charitable contributions; accuracy-related penalty; valuation of donated conservation easement; highest and best use; neither taxpayer or IRS appraisal convincing.
Scott Wesley Williams et ux. T.C. Memo. 2014-158 Sec. 469; 6662; 6664; passive activity losses; accuracy-related penalty; reasonable cause; airplane rental activities; passive vs. nonpassive; single economic unit offset.
Whistleblower 22231-12w T.C. Memo. 2014-157 Sec. 7623; whistleblower awards; determination regarding an award; collect proceeds; case not determined by IRS; Tax Court jurisdiction.
Marcus Octavious Crawford T.C. Memo. 2014-156 Sec. 162; 262; 274; 6651; business expenses; personal expenses; business expense substantiation; failure to timely file; car and truck expenses; travel and entertainment; notations on calendar too vague; business purpose not indicated.
Estate of Franklin Z. Adell T.C. Memo. 2014-155 Sec. 2031; 6662; 7491; gross estate definition; accuracy-related penalty; burden of proof; valuation of closely held corporation; inconsistent position and burden of proof; risk of losing major customer; accuracy-related penalty moot.
Randall J. Thompson et ux. T.C. Memo. 2014-154 Sec. 6212; 6221; 6230; 6231; deficiency notices; partnership level proceedings; additional administrative provisions; definitions and special rules; determination of outside basis; TEFRA; remand from Eight Circuit; sham; lacking economic substance; partner-level defenses.
Alvin Sheldon Kanofsky T.C. Memo. 2014-153 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous arguments; challenge to underlying liability.
Micah J. Bergdale T.C. Memo. 2014-152 Sec. 6323; 6330; 7122; validity and priority of liens; hearing before levy; offer-in-compromise; collection due process; withdrawal of notice of federal tax lien; personal hardship; refusal of offer-in-compromise; Form 656.
Joseph Peery and Dawn Shannon Chapel T.C. Memo. 2014-151 Sec. 71; 6662; 6664; alimony; accuracy-related penalty; reasonable cause; property settlement vs. alimony; proof of applicable payment.
Janet McCullar T.C. Memo. 2014-150 Sec. 6330; hearing before levy; collection due process; denial of collection alternative; challenge of underlying liability; jurisidiction.
Amazon.Com, Inc. and Subsidiaries T.C. Memo. 2014-149 Sec. 482; accounting methods; intangible development costs; IDC; cost sharing; allocated costs constituted mixed costs.
Raymond E. Gardner et ux. T.C. Memo. 2014-148 Sec. 183; 6662; 6664; not-for-profit activities; accuracy-related penalty; reasonable cause; hobby losses; cattle breeding program; information provided to accountant.
Patrick A. Davis T.C. Memo. 2014-147 Sec. 32; 152; earned income credit; dependent definition; qualifying child; more than half of support from taxpayer; ex-spouse custody; daughter full-time college student.
Giant Eagle, Inc. T.C. Memo. 2014-146 Sec. 461; accrual method; all events test; contingent liabilities.
Keith Lee Kaye T.C. Memo. 2014-145 Sec. 6330; 6673; hearing before levy; sanctions and costs; penalties for delay; frivolous arguments; collection due process.
Valteau, Harris, Koenig and Mayer T.C. Memo. 2014-144 Sec. 6330; 6651; 6656; 6698; hearing before levy; failure to file or pay; failure to make deposits; failure to file partnership return; collection due process; designation of payment rules not satisfied; preference payments to creditors.
Keith Robertson T.C. Memo. 2014-143 Sec. 72; 6651; 6654; early distributions; failure to file or pay; failure to pay estimated tax; substitute for return; dummy return; history of noncompliance.
Russell L. Carter T.C. Memo. 2014-142 Sec. 6404; abatements; abatement of interest on deficiency; Tax Court jurisdiction.
John E. Rogers et ux. T.C. Memo. 2014-141 Sec. 61; 162; 163; 262; 274; 280A; 446; 6662; 6664; gross income definition; business expenses; business interest; personal expenses; business expenses substantiation; home office deduction; accuracy related penalty; reasonable cause; methods of accounting; reconstruction of income; bank deposits method; business expenses subject to 2% floor; interest expense not business related; recordkeeping; documentation.
Synergy Environmental, LLC T.C. Memo. 2014-140 Sec. 6330; hearing before levy; collection due process; insufficient basis for rejecting offer in compromise.
James Cropper T.C. Memo. 2014-139 Sec. 6020; 6330; substitutes for returns; hearing before levy; collection due process; intrusiveness of collection action; receipt of notice of deficiency; dummy returns.
Douglas D. Schumann T.C. Memo. 2014-138 Sec. 280A; 469; 6662; 6664; business use of home; passive activity losses; accuracy-related penalty; reasonable cause; recordkeeping; self-rental rules; nonpassive rentals; material participation in rental; real estate professional; rental of cruise ship apartment; properties used as a residence; rental at fair rental value.
Charles Lacy-Thompson et ux. T.C. Memo. 2014-137 Sec. 6330; 6404; hearing before levy; abatements; collection due process; previously challenged interest and penalty in Appeals; liability for accuracy-related penalty not contested.
Ronald R. Dickinson et ux. T.C. Memo. 2014-136 Sec. 166; bad debts; bona fide debt; promissory note.
Michael Hume et ux. T.C. Memo. 2014-135 Sec. 162; 163; business expenses; mortgage interest; definition of qualified residence; limitation on interest deduction; mortgage interest as a business expense.
John Lewis Hill T.C. Memo. 2014-134 Sec. 6320; 6330; 6673; 6702; hearing on filing lien notice; hearing before levy; damages for delay; frivolous returns; zero return; collection due process; statute of limitations; frivolous arguments.
Steven T. Waltner et ux. T.C. Memo. 2014-133 Sec. 61; 6501; 6651; 6662; 6673; gross income; statute of limitations; failure to file or pay; accuracy-related penalty; sanctions for delay; unreported income; frivolous position; collateral estoppel; six-year statute.
Colin B. Hunter et ux. T.C. Memo. 2014-132 Sec. 165; losses; tax shelters; CARDS transaction; Custom Adjustable Rate Debt Structure.
Thomas J. Heckman T.C. Memo. 2014-131 Sec. 4973; 6501; 6651; tax on excess contributions to tax-favored accounts and annuities; limitations on assessment; failure to file or pay; undisclosed income; employee stock ownership plan; six-year statute of limitations.
Gary Dennis Bowers T.C. Memo. 2014-130 Sec. 61; 6651; 6654; 6673; gross income definition; failure to file or pay; failure to pay estimated tax; instituting proceedings for delay; frivolous arguments; Social Security and pension distributions taxable.
Barbara A. Kupersmit T.C. Memo. 2014-129 Sec. 6214; 6651; 6654; Tax Court jurisdiction; failure to file or pay; underpayment of estimated tax; payments for other years unrelated to current deficiency determination.
Frank Sawyer Trust of May 1992 et al. T.C. Memo. 2014-128 Sec. 6901; motion for reconsideration; accuracy-related penalty; transferee; equitable recoupment.
John K. Kinuthia T.C. Memo. 2014-127 Sec. 61; 162; 6020; 6651; 6662; gross income definition; business expenses; substitute for return; failure to file or pay; accuracy-related penalty; unreported income; reconstruction of income; bank deposits method; substantiation; documentation; recordkeeping; dummy returns.
Chris Allen Ambrosius T.C. Memo. 2014-126 Sec. 61; 6662; gross income definition; accuracy-related penalty; Junior Reserve Officers' Training Corps (JROTC) employment payments; payment by city school.
Darryl L. Jones T.C. Memo. 2014-125 Sec. 61; 162; 172; 1221; 3401; 6662; 6664; gross income definition; business expenses; net operating loss; capital gain; definitions, employee; accuracy-related penalty; reasonable cause; employee vs. independent contractor; reliance on professional; reconstruction of income; bank deposits method.
Seventeen Seventy Sherman Street, LLC, et al. T.C. Memo. 2014-124 Sec. 170; 6662; 6664; charitable contribution; accuracy-related penalty; definitions and special rules; conservation easement; value of consideration received; reasonable cause; gross valuation misstatement; quid pro quo exchange.
Blessing U. Anyanwu T.C. Memo. 2014-123 Sec. 162; 163; 164; 170; 212; 1001; 6001; 6651; 6662; business expenses; mortgage interest; real property taxes; depreciation; charitable contributions; expenses for the production of income; gain or loss on the sale of property; required recordkeeping; failure to file or pay; accuracy-related penalty; substantiation; documentation.
Lee Anthony Baker T.C. Memo. 2014-122 Sec. 162; 274; 280F; 1401; 6001; 6651; 6654; business expenses; business expense substantiation; luxury autos and listed property; self-employment tax; required recordkeeping; failure to file or pay; failure to pay estimated tax; truck not listed property; transportation services; substitute for return; dummy return.
David H. Garza T.C. Memo. 2014-121 Sec. 274; 280F; 6001; unreimbursed business expenses; luxury autos and listed property; recordkeeping; vehicle expenses not fully documented; substantiation.
Jackie H. Robinson et ux. T.C. Memo. 2014-120 Sec. 162; 212; 274; 280A; 280F; 469; 6001; 6662; 6664; business expenses; expenses for production of income; unreimbursed employee expenses; home office expenses; vehicle expenses; recordkeeping; accuracy-related penalty; reasonable cause; capital contributions vs. gross receipts; substantiation; documentation; recordkeeping.
Hermann Cherizol T.C. Memo. 2014-119 Sec. 162; 165; 274; 6213; 6651; 6662; business expenses; capital loss carryover; business expense substantiation; jurisdiction; failure to file or pay; accuracy-related penalty; substantiation of capital loss carryover; documentation; recordkeeping; documents submitted not credible.
D. Lloyd Thomas et ux. T.C. Memo. 2014-118 Sec. 6211; deficiency definition; excess refund by IRS.
Adrio Michael Baur T.C. Memo. 2014-117 Sec. 71; 215; alimony; alimony; retroactive designation of alimony by divorce court.
Jose L. Uribe et ux. T.C. Memo. 2014-116 Sec. 6323; 6330; priority of liens; hearing before levy; collection due process; collection alternatives; failure to request financial information.
Robert Sievers T.C. Memo. 2014-115 Sec. 61; 162; 163; 164; 167; 179; 222; 274; 280A; 6651; 6662; 6664; gross income definition; business expenses; mortgage interest expense; state taxes; depreciation; expensing business assets; qualified tuition expense; business expense substantiation; business use of home; failure to file or pay; accuracy-related penalty; reasonable cause.
Jay B. Briley et ux. T.C. Memo. 2014-114 Sec. 162; 164; 172; 263A; 6662; business expenses; deduction for self-employment tax; net operating losses; capital expenditures; accuracy-related penalty.
Michael A. Coburn T.C. Memo. 2014-113 Sec. 172; 6651; 6662; net operating loss; failure to file or pay; accuracy-related penalty.
YRC Regional Transport, Inc. and Subsidiaries T.C. Memo. 2014-112 Sec. 6214; jurisdiction; duplicate nonrebate refund.
Sam Farahani T.C. Memo. 2014-111 Sec. 71; 215; 1341; 6662; alimony; alimony; claim of right doctrine; accuracy-related penalty; repayment of disability benefits; alimony vs. child support.
Frank J. Blangiardo T.C. Memo. 2014-110 Sec. 1031; like-kind exchange; transfers incident to divorce; deferred exchange; qualified intermediary; disqualified person.
Leslie J. Molinet et vir T.C. Memo. 2014-109 Sec. 6015; innocent spouse relief; intervenor; equitable relief; benefit from income.
Guy M. Dabney et ux. T.C. Memo. 2014-108 Sec. 72; 408; 6664; premature distributions; individual retirement accounts; definitions and special rules; reasonable cause, accuracy-related penalty; IRA holding real property.
Bross Trucking, Inc. et al. T.C. Memo. 2014-107 Sec. 311; 6662; taxability of corporation on distribution; accuracy-related penalty; distribution of appreciation property by corporation.
Whistleblower 10949-13W T.C. Memo. 2014-106 Sec. 7623; expenses of detection of underpayments and fraud; whistleblower awards; jurisdiction.
James C. Miller, Jr. T.C. Memo. 2014-105 Sec. 61; 162; 446; 6001; 6651; 6654; 6673; income definition; business expenses; methods of accounting; required records; failure to file or pay; failure to pay estimated taxes; delay penalty; frivolous arguments; dummy returns; substitute for return; unable to estimate expenses.
George B. Douglas, Jr. et ux. T.C. Memo. 2014-104 Sec. 36; 6662; first-time homebuyer credit; accuracy-related penalty; unreported income.
Kelvin Trent Tucker T.C. Memo. 2014-103 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer-in-compromise; installment agreement; requested financial documentation.
Richard A. Canatella T.C. Memo. 2014-102 Sec. 162; 6651; 6662; business expenses; failure to file or pay; accuracy-related penalty; recordkeeping; substantiation; documentation.
Peter H. Jones T.C. Memo. 2014-101 Sec. 6020; 6651; 6654; 6673; substitutes for returns; failure to file or pay; failure to pay estimated taxes; damages for delay; frivolous arguments; failure to cooperate with the IRS; dummy returns.
Estate of Hazel F. Hicks Sanders T.C. Memo. 2014-100 Sec. 2001; 6501; gift tax; limitations on assessments; adequate disclosure of gift and statute of limitations.
RERI Holdings I, LLC T.C. Memo. 2014-99 Sec. 170; charitable contributions; donation by LLC; sham transaction; economic substance.
Charles Allison Mayhugh T.C. Memo. 2014-98 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; abuse of discretion.
Estate of Bernard Kessel T.C. Memo. 2014-97 Sec. 2031; 2033; gross estate definition; property in which decedent had interest; Madoff account; refund based on valuation of account.
Daniel Richard Kurka T.C. Memo. 2014-96 Sec. 6330; 6702; hearing before levy; frivolous tax submissions; refusal to cooperate with IRS; frivolous arguments.
Alexander Herwig et ux. T.C. Memo. 2014-95 Sec. 469; 6662; passive activity loss limitations; disposition of property; foreclosure.
Whistleblower 10949-13W T.C. Memo. 2014-94 Whistleblower actions; privacy; Tax Court rules.
Whistleblower 13412-12W T.C. Memo. 2014-93 Whistleblower actions; privacy; Tax Court rules.
Whistleblower 11332-13W T.C. Memo. 2014-92 Whistleblower actions; privacy; Tax Court rules.
Jacob Lustig et ux. T.C. Memo. 2014-91 Sec. 6662; accuracy-related penalty; reliance on professional; failure to review returns; good faith reliance.
Joanna J. Mohler et vir. T.C. Memo. 2014-90 Sec. 451; method of accounting; year of inclusion in income; cash vs. accrual; payments to related party.
Estate of Franklin Z. Adell, et ux. T.C. Memo. 2014-89 Sec. 6320; 6330; 6402; 6403; hearing on filing of notice of lien; hearing before levy; authority to make credits or refunds; overpayment of tax payable in installment; collection due process; unpaid gift tax liability.
Lawrence Richards, Jr. et ux. T.C. Memo. 2014-88 Sec. 162; 274; trade or business expenses; business expense substantiation; recordkeeping; unreimbursed business expenses.
Alexander F. Goralski et ux. T.C. Memo. 2014-87 Sec. 36; 6662; first-time homebuyer credit; accuracy-related penalty; not first-time owner.
The Markell Company, Inc. T.C. Memo. 2014-86 Sec. 752; 761; 6662; 6664; treatment of partner's liabilities; partnership definitions; accuracy-related penalty; reasonable cause; outside basis Son-of-BOSS.
Gregory G. Boree et ux. T.C. Memo. 2014-85 Sec. 1221; 6662; 6664; capital gain vs. ordinary income; accuracy-related penalty; reasonable cause; frequent sales of real estate; intent to develop property; sale of large tract.
George R. Bristol T.C. Memo. 2014-84 Sec. 6001; 6651; 6654; required records; failure to file or pay; failure to pay estimated tax.
Issachar Ohana et ux. T.C. Memo. 2014-83 Sec. 162; 212; 263; 263A; 469; 6662; 6664; business expenses; expenses for producing income; capital expenditures; uniform capitalization rules; passive activity losses; accuracy-related penalty; reasonable cause; repairs vs. capital expenditures; remodeling and renovating two homes not business.
Peter J. Chapman T.C. Memo. 2014-82 Sec. 162; 163; 166; 6662; 6664; business expenses; interest expense; bad debts; accuracy-related penalty; reasonable cause; bona fide debt.
Alfred A. Porro, Jr. et ux. T.C. Memo. 2014-81 Sec. 6330; hearing before levy; collection due process; offer-in-compromise; sale proceeds of property dissipated assets in reasonable collection potential; income vs. expenses.
Michael H. Boulware T.C. Memo. 2014-80 Sec. 6330; hearing before levy; collection due process; installment agreement; liquidation of 401(k) and life insurance to pay taxes; denial of face-to-face hearing.
Palmer Ranch Holdings Ltd. et al. T.C. Memo. 2014-79 Sec. 170; 6662; charitable contributions; accuracy-related penalty; conservation gifts; valuation; gross valuation misstatement.
Seismic Support Services, LLC T.C. Memo. 2014-78 Sec. 707; 6662; guaranteed payments of partnerships; accuracy-related penalty; payments for use of capital.
Wendy K. Anderson T.C. Memo. 2014-77 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; fraudulent failure to file; failure to cooperate; facts deemed established; substitutes for return; dummy returns; Branerton letters.
Jim F. Flake et ux. T.C. Memo. 2014-76 Sec. 274; 6662; 6663; 6664; business expense substantiation; accuracy-related penalty; fraud; reasonable cause; vehicle mileage; standard mileage; car logs; contemporaneous; large cash reserve; poor business records as fraud badge.
Marie Gayle Samuelson Carpentier T.C. Memo. 2014-75 Sec. 6404; 7430; abatements; attorney's fees; fees awarded for interest abatement proceeding not for tax deficiency; prevailing party.
Merrill C. Roberts T.C. Memo. 2014-74 Sec. 183; 6651; 6662; 6664; not-for-profit activities; failure to file or pay; accuracy-related penalty; reasonable cause; hobby losses; breeding and racing horses; reliance on CPA.
Gina B. Weaver-Adams T.C. Memo. 2014-73 Sec. 401; 6662; 6664; qualified domestic relations order; accuracy-related penalty; reasonable cause; distribution to alternative payee; basis in 401(k) plan.
Leonard L. Best et ux. T.C. Memo. 2014-72 Sec. 6203; 6330; 6673; record of assessment; hearing before levy; frivolous return penalty; transcript of account; collection due process; frivolous arguments; proceedings for purposes of delay.
Mar A. Van Velzor T.C. Memo. 2014-71 Sec. 162; business expenses; substantiation; documentation; recordkeeping; contract labor expense.
Robert Alpert T.C. Memo. 2014-70 Sec. 165; 166; 6662; 6664; business expenses; bad debts; accuracy-related penalty; reasonable cause; substantiation; documentation; idemnification agreement; related party.
Rodney Harris T.C. Memo. 2014-69 Sec. 152; dependent definition; principal place of child's abode vs. agreement for custodial parent.
Roger A. Buchanan T.C. Memo. 2014-68 Sec. 6330; hearing before levy; collection due process; offer-in-compromise rejected; reasonable collection potential; partition of jointly owned property.
Allen H. Johnson T.C. Memo. 2014-67 Sec. 71; 6662; 6664; alimony; accuracy-related penalty; reasonable cause; alimony vs. child support; reliance on professional.
Estate of Wallace R. Woodbury T.C. Memo. 2014-66 Sec. 6166; 7479; payment of estate tax under installment method; declaratory judgments relating to estate tax installment payment; form of election; return late; substantial compliance.
Stefan A. Tolin T.C. Memo. 2014-65 Sec. 469; passive activity losses; thoroughbred horse breeding not passive; material participation; hobby losses not addressed by IRS.
Leslie Truex T.C. Memo. 2014-64 Sec. 6330; hearing before levy; collection due process; failure to respond to calendar call; tax protester arguments.
Brad S. Hershberger T.C. Memo. 2014-63 Sec. 61; 170; 212; 446; 6001; 6662; 6664; gross income definition; charitable contributions; expenses for producing income; required records; accuracy-related penalty; reasonable cause; repairs to rental property; documentation; recordkeeping; substantiation.
Russell Streiffert T.C. Memo. 2014-62 Sec. 6330; 6673; hearing before levy; frivolous-return penalty; collection due process; underlying liabilities.
Matt L. Seiffert T.C. Memo. 2014-61 Motion for reconsideration; collateral estoppel; proof of NOL; proof of bad debt.
Amad Zaker Eram T.C. Memo. 2014-60 Sec. 911; foreign earned income exclusion; 6662; accuracy-related penalty; strong ties to work location; tax home.
Frank Sawyer Trust of May 1992 T.C. Memo. 2014-59 Sec. 6901; transferred assets; trust liable for unpaid taxes of four acquired corporations.
Estate of Elwood H. Olsen T.C. Memo. 2014-58 Sec. 2044; property marital deduction previous allowed; qualified terminable interest property; unfunded marital trust.
Antonio Edwards et ux. T.C. Memo. 2014-57 Sec. 61; 162; 274; 446; 6662; 6664; gross income definition; business expenses; business expense substantiation; methods of accounting; accuracy-related penalty; reliance on professional; unreported income; bank deposits method of reconstruction; self-prepared return.
Artem Sergienko et ux. T.C. Memo. 2014-56 Sec. 24; 32; 152; additional child tax credit; earned income credit; dependent definition; joint legal custody; principal place of abode.
Celia Mazzei T.C. Memo. 2014-55 Sec. 927; 4973; 6651; foreign sales corporation; tax on excess contributions; failure to file or pay; stock held by Roth IRAs; excess contributions.
Nate J. Allred et ux. T.C. Memo. 2014-54 Sec. 24; 152; child credit; dependent definition; noncustodial parent; signed release of exemption.
Lee Ang T.C. Memo. 2014-53 Sec. 6330; 7122; 7429; hearing before levy; offer-in-compromise; abuse of discretion; collection due process; jeopardy levy; failure file required financial information.
Gordon Kaufman et ux. T.C. Memo. 2014-52 Sec. 170; 6664; charitable contribution; accuracy-related penalty; on remand from CA-1; qualified conservation contribution; valuation of facade easement.
Burton F. Tucker T.C. Memo. 2014-51 Sec. 6020; 6501; 6651; 6663; dummy returns; limitations on assessment; failure to file or pay; fraud penalty; substitute for returns; failure to respond to discovery requests.
John Purciello T.C. Memo. 2014-50 Sec. 6672; 7430; 7501; failure to pay over tax; attorney's fees; liability for withheld taxes; IRS substantially justified.
Estate of John F. Chow et al. T.C. Memo. 2014-49 Sec. 162; 183; 6651; 6662; business expenses; not-for-profit activities; failure to file or pay; accuracy-related penalty; hobby losses; gambling activity not for profit; professional gambler.
Jennifer Lynn Fields T.C. Memo. 2014-48 Sec. 72; early distributions; 10 percent additional tax; no exception applicable.
Humboldt Shelby Holding Corp. et al. T.C. Memo. 2014-47 Sec. 162; 722; 752; 6662; business expenses; contributing partner's basis; partnership liabilities; accuracy-related penalty; economic substance; offsetting short-term options; deductions denied.
Stacey L. Bogart et vir T.C. Memo. 2014-46 Sec. 6330; 7122; hearing before levy; compromises; collection due process; taxpayers victim of embezzlement; collection alternative rejected by IRS; abuse of discretion by IRS; effective tax administration on equity grounds.
Vincent A. Wolfington et ux. T.C. Memo. 2014-45 Sec. 6511; 6513; 6651; 6654; limitations on refunds; time return deemed filed; failure to file or pay; failure to pay estimated tax; credit on subsequent year's return time barred; statute of limitations; equitable recoupment.
Mary C. McCauley T.C. Memo. 2014-44 Sec. 7430; attorney's fees; compromise with IRS; prevailing on amount or most significant issue.
Gary Kaplan T.C. Memo. 2014-43 Sec. 6020; 6501; 6651; 6654; dummy returns; limitations on assessment; failure to file or pay; failure to pay estimated tax; substitute for return.
Judy Macdonald T.C. Memo. 2014-42 Sec. 6330; hearing before levy; collection due process; remanded to IRS Appeals for additional consideration; notice of federal tax liens.
Tom Reed T.C. Memo. 2014-41 Sec. 6330; hearing before levy; collection due process; reopen offer in compromise; failure by individual to provide basis for reconsideration of IRS decision.
Talbot Matthew Almquist et ux. T.C. Memo. 2014-40 Sec. 469; 6662; passive loss limitation; accuracy-related penalty; rental real estate losses; real estate professional.
Julie A. Oderio T.C. Memo. 2014-39 Sec. 469; 6662; passive loss limitations; accuracy-related penalty; rental losses; husband's material participation; wife's separate return.
Michael S. Mountanos T.C. Memo. 2014-38 Sec. 170; 6662; charitable deduction; accuracy-related penalty; motion to reconsider disallowance of carryover related to easement contribution; value of easement.
Troy N. Dalla et ux. T.C. Memo. 2014-37 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; currently not collectible status; hardship; living expenses.
Noel I. Hull T.C. Memo. 2014-36 Sec. 6213; 6404; 6601; 6622; 6663; 7206; deficiencies and Tax Court petitions; abatements; interest on underpayments; interest compounded daily; fraud penalty; fraud and false statements; interest on fraud penalties; no unreasonable delay by IRS.
Steven T. Waltner T.C. Memo. 2014-35 Sec. 6671; 6673; 6702; application of assessable penalties; damages for delay; frivolous income tax returns; failure to cooperate with discovery requests.
Ann S. Carrino et al. T.C. Memo. 2014-34 Sec. 66; 702; community property income; partner's income; community property interest in ex-spouse's share of partnership.
Faribroz Assaderaghi et ux. T.C. Memo. 2014-33 Sec. 165; 475; 1211; 1212; losses; mark-to-market accounting; capital loss limitation; capital loss carryovers; trading activity in securities not trade or business; capital losses limited.
Robert Alan Lyons T.C. Memo. 2014-32 Sec. 6159; 6330; tax installment agreements; hearing before levy; collection due process; challenge of underlying liabilities; installment agreement denied.
K.H.Co. LLC Employee Stock Ownership Plan T.C. Memo. 2014-31 Sec. 170; 401; 402; 409; 414; 501; 7476; charitable deductions; pension plans; trust beneficiary's tax; ESOP qualifications; pension distributions; tax-exempt organizations; retirement plan judgments; employee stock ownership plan not qualified; trust not exempt; operation in accordance with terms; appraiser not qualified.
Route 231 LLC et al. T.C. Memo. 2014-30 Sec. 61; 451; 707; gross income definition; year of inclusion; related interest transactions; disguised sale; allocation of state tax credits to partnership by LLC.
Antonio J. Arede et ux. T.C. Memo. 2014-29 Sec. 6159; 6651; 6654; tax installment agreements; failure to file or pay; failure to pay estimated tax; requested information from taxpayer not provided.
David K. Winterroth T.C. Memo. 2014-28 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; suit to delay collection; frivolous arguments.
Boyd J. Black et ux. T.C. Memo. 2014-27 Sec. 72; 6662; annuities; accuracy-related penalty; loan on life insurance policy with debt canceled by policy proceeds; capitalized interest.
Estate of Helen P. Richmond et al. T.C. Memo. 2014-26 Sec. 2001; 2031; 6662; rate of estate tax; gross income defined; accuracy-related penalty; family-owned personal holding company; valuation methods; capitalization of dividends vs. net asset value; discounts for built-in capital gain tax, lack of marketability; control.
Christopher Carl Close et ux. T.C. Memo. 2014-25 Sec. 6651; 6654; failure to file or pay; failure to pay estimated taxes; trusts not shams; unreported income; logging income by trusts.
Virginia W. Kelley T.C. Memo. 2014-24 Sec. 6651; 7502; failure to file or pay; timely mailing is timely filing; proof of mailing.
Mazie C. Green et vir T.C. Memo. 2014-23 Sec. 104; 6662; damage awards and sick pay; accuracy-related penalty; settlement payments from former employer not compensation for personal injury.
Bradley W. Wignall T.C. Memo. 2014-22 Sec. 71; 215; alimony; alimony; support payments qualified as alimony; termination on death requirement; Oregon common law.
Alvan L. Bobrow et ux. T.C. Memo. 2014-21 72; 408; 6662; 6664; early distributions; IRAs; accuracy-related penalty; penalty definitions and special rules; rollover of IRA distributions; multiple IRA distributions during year.
Jovan Vercel Jr. et ux. T.C. Memo. 2014-20 Sec. 6404; 6651; abatements; failure to file or pay; net worth test for interest abatement.
Fields Curtis T.C. Memo. 2014-19 Sec. 121; 1001; 1011; 1016; 1033; 6651; 6662; gain on sale of residence; gain or loss; adjusted basis; adjustments to basis; involuntary conversion; failure to file or pay; accuracy-related penalty; portion of rental property used as residence; proof of basis in building.
John M. Potter T.C. Memo. 2014-18 Sec. 6651; 6663; failure to file or pay; fraud penalty; underreported income; false income tax returns; fraudulent records; dealing in cash.
Philip A. Duggan T.C. Memo. 2014-17 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments.
Sydney Jay Hall T.C. Memo. 2014-16 Sec. 162; 162; 274; 6662; business expenses; travel expenses; travel and entertainment; accuracy-related penalty; substantiation; documentation; recordkeeping; underreported income.
Ben Alli et ux. T.C. Memo. 2014-15 Sec. 170; charitable deduction; donation of building; appraisal documentation not sufficient; substantive requirements.
Ries Enterprises Inc. T.C. Memo. 2014-14 Sec. 409; 4975; 4979A; 6651; ESOP qualifications; prohibited plan transaction tax; ESOP prohibited allocations; failure to file or pay; employee stock ownership plan of S corporation; violation of antiabuse provision; allocation of stock to sole employee.
Stevens Technologies Inc. T.C. Memo. 2014-13 Sec. 6320; 6330; 6672; hearing on filing lien notice; hearing before levy; failure to pay over tax; collection due process; court unable to determine employment tax liabilities; failure to challenge amounts with IRS Appeals Office.
Bobbie Ephrem et ux. T.C. Memo. 2014-12 Sec. 6651; 6663; 7206; failure to file or pay; fraud penalty; fraud and false statements; admission in criminal proceeding does not fix amount of understatement in civil proceeding.
Kathleen Haag T.C. Memo. 2014-11 Sec. 6015; 6673; innocent spouse relief; damages for delay; issue previously litigated and settled.
Michael S. Shirley T.C. Memo. 2014-10 Sec. 6320; 6330; 6702; hearing on filing lien notice; hearing before levy; frivolous income tax returns; collection due process; denial of face-to-face collection due process hearing.
Steven R. Estes T.C. Memo. 2014-9 Sec. 6020; 6330; 6331; 6651; 6654; dummy returns; hearing before levy; levy and distraint; failure to file or pay; failure to pay estimated tax; collection due process; substitute for return; substitute returns valid.
Isaak Abdi Ibrahim T.C. Memo. 2014-8 Sec. 24; 32; 151; 152; 6013; child credit; earned income credit; personal exemptions; dependent defined; joint returns; change of filing status from head of household to joint not allowed.
Frank Anthony Colonna T.C. Memo. 2014-7 Sec. 6663; fraud penalty; funds diverted from business; failure to report income.
David L. Carreon et al. T.C. Memo. 2014-6 Sec. 6663; fraud penalty; reliance on tax professional; recordkeeping.
Gateway Hotel Partners et al. T.C. Memo. 2014-5 Sec. 731; 6223; 6662; distribution gain or loss; notice of partnership proceeding; accuracy-related penalty; state historic preservation tax credit transfers; taxable sale.
Matt L. Seiffert T.C. Memo. 2014-4 Sec. 166; 6663; bad debts; fraud penalty; existence of debt; unreported income.
Cordell D. Pool et al. T.C. Memo. 2014-3 Sec. 1201; 1221; 6651; capital gains alternative tax; capital asset; failure to file or pay; ordinary income vs. capital gain; ordinary course of business.
William L. West T.C. Memo. 2014-2 Sec. 165; losses; theft loss; amounts put in Uniform Transfers to Minors Act by ex-spouse.
Najeem B. Adeyemo et ux. T.C. Memo. 2014-1 Sec. 108; 469; 6213; 6662; discharge of indebtedness; passive loss limitations; deficiencies and Tax Court petitions; accuracy-related penalty; real estate professionals; insolvency exemption to debt discharge.
 

Summary Opinions

John Marm Ferm et ux. T.C. Summary Opinion 2014-115 Sec. 25A; American Opportunity Credit; credit in year tuition actually paid.
Kenneth John Melikian et ux. T.C. Summary Opinion 2014-114 Sec. 6330; hearing before levy; collection due process; Notice of Federal Tax Lien and installment agreement; previous default on installment agreements; IRS not estopped.
Babak Roshdieh, M.D. Corp., T.C. Summary Opinion 2014-113 Sec. 6669; failure to time file; S corporations; penalties; return requirements.
Bill Lewis, Sr. et ux. T.C. Summary Opinion 2014-112 Sec. 469; passive activity losses; rental real estate; material participation; 750 hours; real estate professional; no other occupation.
Edward Ripley-Duggan T.C. Summary Opinion 2014-111 Sec. 6651; 6654; failure to file or pay; failure to make estimated tax payments; health of spouse.
Ava Maureen Sawyer T.C. Summary Opinion 2014-110 Sec. 6651; 6654; failure to file or pay; reasonable cause; legal dispute; health problems; credits from prior year.
Kevin M. Campbell et ux. T.C. Summary Opinion 2014-109 Sec. 104; temporary disability pay; military disability benefits; income exclusion.
Tory M. Watson T.C. Summary Opinion 2014-108 Sec. 162; business expenses; substantiation; documentation; recordkeeping; taxpayer's credible testimony.
Jeffrey A. Prussin et ux. T.C. Summary Opinion 2014-107 Sec. 6404; 7121; 7122; abatements; closing agreements; compromises; offers-in-compromise; IRS managerial or ministerial error; no binding agreement; Form 843, Claim for Refund and Request for Abatement not timely.
AJ Scroggins et ux. T.C. Summary Opinion 2014-106 Sec. 72; 402; 6662; early distribution; taxability of beneficiary of employees' trust; accuracy-related penalty; default on loan form qualified employer plan; year of default.
Richard A. Boring et ux. T.C. Summary Opinion 2014-105 Sec. 162; 172; 262; 274; 280A; 6001; 6651; 6662; 6664; business expenses; net operating loss deduction; personal expenses; travel and entertainment; business use of home; recordkeeping requirements; failure to file or pay; accuracy-related penalty; reasonable cause.
Melanie L. Thomas-Kozak T.C. Summary Opinion 2014-104 Sec. 162; 170; 213; 217; 274; 6662; business expenses; charitable contributions; medical expenses; moving expenses; meals and entertainment; accuracy-related penalty; unreimbursed employee business expenses; travel expenses; away from home expenses; substantiation; documentation; recordkeeping.
Howard C. Cantor et ux. T.C. Summary Opinion 2014-103 Sec. 469; passive activity losses; real estate professional; lack of contemporaneous log; services performed that meet definition of real estate trades; nature of work performed.
Tara C. Singhal and Madhu Singhal T.C. Summary Opinion 2014-102 Sec. 6662; 6664; accuracy-related penalty; reasonable cause; reliance on professional advice; health of relative.
Nanette J. Martarano et vir T.C. Summary Opinion 2014-101 Sec. 162; 274; 6662; business expenses; business expense substantiation; accuracy-related penalty; unreimbursed employee business expenses; evidence presented late for trial.
Nanette J. Martarano et vir T.C. Summary Opinion 2014-101 Sec. 162; 274; 6662; business expenses; business expense substantiation; accuracy-related penalty; unreimbursed employee business expenses; evidence presented late for trial.
Marlin E. Pospisil et ux. T.C. Summary Opinion 2014-100 Sec. 162; 274; 6662; business expenses; business expense substantiation; accuracy-related penalty; travel and entertainment; recordkeeping.
Kimberly A. Sorrentino, Petitioner and George A. Chaudoin, Intervenor T.C. Summary Opinion 2014-99 Sec. 6013; 6015; joint return; innocent spouse relief; failure to file a valid joint return with spouse; equitable relief denied.
John Pejoski, Petitioner and Stacy Pejoski, Intervenor T.C. Summary Opinion 2014-98 Sec. 6015; innocent spouse relief; partial equitable relief; forging of signature by spouse on credit applications.
Adedayo Alubunkudi et ux. T.C. Summary Opinion 2014-97 Sec. 162; 274; 6662; business expenses; business expense substantiation; accuracy-related penalty; failure to keep adequate records; documentation; recordkeeping.
Kathryn D. Ehrmann T.C. Summary Opinion 2014-96 Sec. 6015; innocent spouse relief; equitable relief; knowledge spouse would not pay his share of liability; involvement in spouse's business; history of spouse noncompliance.
James R. Morrison T.C. Summary Opinion 2014-95 Sec. 6330; hearing before levy; collection due process; challenge of underlying liabilities.
Kenneth Russell Laremore T.C. Summary Opinion 2014-94 Sec. 71; alimony; obligation to pay not terminable on death.
Joshua Smith T.C. Summary Opinion 2014-93 Sec. 104; compensation for sickness or injury; amount received for pain and suffering not physical injury.
Alex Halo T.C. Summary Opinion 2014-92 Sec. 86; 291; 6001; benefits inclusion amount; individual retirement accounts; required records; social security benefits; IRA deduction limitation; documentation; recordkeeping; substantiation.
J. David Monsalve et ux. T.C. Summary Opinion 2014-91 Sec. 162; 274; 6001; business expenses; business expense substantiation; required records; recordkeeping; substantiation; documentation; reimbursable expenses; travel expenses.
Brian Craig Johnson T.C. Summary Opinion 2014-90 Sec. 6330; hearing before levy; collection due process; challenge of tax liability; offer to consider request of withdrawal of NFTL.
Thomas J. Sullivan T.C. Summary Opinion 2014-89 Sec. 36; 6664; first-time homebuyer credit; accuracy-related penalty reasonable cause; longtime resident exception; transfer incident to divorce; transferred basis.
James Edward Roberts T.C. Summary Opinion 2014-88 Sec. 2; 24; 32; 152; head of household; child tax credit; earned income credit; dependency exemption; minor grandchildren living with taxpayer; more than one-half year; qualifying children.
Eugene Villareal et ux. T.C. Summary Opinion 2014-87 Sec. 162; 163; 6651; 662; business expenses; interest; failure to file or pay; accuracy-related penalty; cash method; paid in year deduction claimed; mortgage interest; failure to maintain adequate records.
Allan L. Blank T.C. Summary Opinion 2014-86 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; ability to pay; failure to provide financial information.
James D. Ktsanes T.C. Summary Opinion 2014-85 Sec. 104; compensation for sickness or injury; long-term disability payments; inclusion in income; settlement on account of.
David C. Matthew et ux. T.C. Summary Opinion 2014-84 Sec. 72; early distribution from pension plan; termination of employment; economic hardship.
Stephen Andrew Ball et ux. T.C. Summary Opinion 2014-83 Sec. 162; 274; 280F; business expenses; travel and entertainment; luxury autos and listed property; recordkeeping; substantiation; documentation.
Judith K. Blomberg T.C. Summary Opinion 2014-82 Sec. 6015; innocent spouse relief; knowledge of underpayment.
Jeffrey McCarty et ux. T.C. Summary Opinion 2014-81 Sec. 162; 170; 213; 6662; 6664; business deductions; charitable contributions; medical expenses; accuracy-related penalty; definitions and special rules; recordkeeping; substantiation; documentation; employee business expenses.
Maryanne Oxford T.C. Summary Opinion 2014-80 Sec. 36; first-time homebuyer credit; trailer as personal property under state law; not a principal residence.
John Andrew Graham et ux. T.C. Summary Opinion 2014-79 Sec. 469; 6662; passive activity losses; accuracy-related penalty; real estate professional; material participation; spreadsheets not verifiable.
Douglas Zierdt T.C. Summary Opinion 2014-78 Sec. 162; 6662; business expenses; accuracy-related penalty; gambling expenses; professional gambler; substantiation; documentation; recordkeeping.
Michael S. Jeffers et ux. T.C. Summary Opinion 2014-77 Sec. 36; first-time homebuyer credit; purchase using installment sale; assumption of benefits and burdens of ownership on contract date not legal title date.
Dolorosa Luciano-Salas T.C. Summary Opinion 2014-76 Sec. 163; 469; 6662; mortgage interest expense; passive activity losses; accuracy-related penalty; rental real estate; equitable or beneficial ownership.
Irene Jermihov et vir T.C. Summary Opinion 2014-75 Sec. 6001; required records; recordkeeping; records destroyed in flooded basement; no effort to reconstruct; Cohan rule applied.
Lauren Elizabeth Miller T.C. Summary Opinion 2014-74 Sec. 162; 274; 280A; 6662; business expenses; business expense substantiation; business use of home; accuracy-related penalty; unreimbursed business expenses; uniforms; de minimis personal use of apartment.
Ina Farka T.C. Summary Opinion 2014-73 Sec. 6015; innocent spouse relief; reason to know of unreported income; abuse.
Danny Allen Coker T.C. Summary Opinion 2014-72 Sec. 6330; hearing before levy; collection due process; installment agreement not proposed; financial information not submitted.
Martin Gutierrez T.C. Summary Opinion 2014-71 Sec. 24; 32; 152; child tax credit; earned income credit; definition of qualifying children; relationship test; not related or adopted.
Said H. Koriakos et ux. T.C. Summary Opinion 2014-70 Sec. 108; 121; 162; 170; 274; 1001; 6662; 6664; cancellation of indebtedness income; gain on principal residence; business expenses; charitable contributions; listed property; gain or loss; accuracy-related penalty; reasonable cause; substantiation of charitable contributions; unreimbursed business expenses; recordkeeping; documentation; COI.
James William Harrison T.C. Summary Opinion 2014-69 Sec. 6330; hearing before levy; collection due process; challenge of underlying tax liability; Form 1045 Application for Tentative Refund not processed.
Patricia Diane Ross T.C. Summary Opinion 2014-68 Sec. 162; 280A; 6651; 6664; business expenses; home office deduction; failure to file or pay; definitions and special rules; negligence; wages paid to minor children.
Leonard B. Simpson et ux. T.C. Summary Opinion 2014-67 Sec. 162; 183; 212; 461; 6662; 6664; business expenses; not-for-profit activities; expense of producing income; prepaid interest; accuracy-related penalty; definitions and special rules; Schedule C deductions disallowed; points on mortgage home or investment property; rental income not shown; documentation; recordkeeping; substantiation.
Arthur L. English, Jr. et ux. T.C. Summary Opinion 2014-66 Sec. 86; 6662; benefits income inclusion; accuracy-related penalty; lump-sum Social Security payment; offset against repayment to private insurance carrier; taxability of Social Security payments; reasonable reliance on professional.
Vernon M. Leslie T.C. Summary Opinion 2014-65 Sec. 36; first-time homebuyer credit; purchase price of home; additional investment for repairs.
Nanette Jean Martarano et vir T.C. Summary Opinion 2014-64 Sec. 162; 469; 6662; business expenses; passive activity losses; accuracy-related penalty; real estate professional; reliance on inadequate records; activity log.
Juanita E. Jackson T.C. Summary Opinion 2014-63 Sec. 6015; innocent spouse relief; factors in taxpayer's favor; lack of knowledge improbable.
Derrick James Ballard-Bey T.C. Summary Opinion 2014-62 Sec. 151; 162; 6662; dependent definition; business expenses; accuracy-related penalty; author; losses from book-writing activity not deductible; book not published; reasonable reliance on professional.
Ruben A. Villa-Ignacio et ux. T.C. Summary Opinion 2014-61 Sec. 6211; deficiency definition; deficiency attributable to erroneous refund; deficiency notice to recovery refund.
Michael I. Agugo et ux. T.C. Summary Opinion 2014-60 Sec. 162; 6662; business expenses; accuracy-related penalty; activity not a business; reliance on return provider; competent professional.
Donald Thomas Salzer T.C. Summary Opinion 2014-59 Sec. 6013; 6020; 6651; 6654; joint returns; substitute for return; failure to file or pay; failure to pay estimated tax; dummy return.
Rouben Djoshabeh et ux. T.C. Summary Opinion 2014-58 Sec. 6662; 6664; accuracy-related penalty; reasonable cause; reliance on accountant; corroborating testimony.
Frank Baker T.C. Summary Opinion 2014-57 Sec. 2; 24; 32; 6662; head-of-household status; child tax credit; earned income credit; accuracy-related penalty; girlfriend's children as dependents.
Tony Ray Duncan T.C. Summary Opinion 2014-56 Sec. 2; 151; 152; 6662; filing status; personal exemptions; dependent defined; accuracy-related penalty; head of household status.
Rhonda Denise Peppers et vir T.C. Summary Opinion 2014-55 Sec. 162; 274; business expenses; business expense substantiation; travel expenses; independent travel agent; travel claimed for website review; personal; ordinary and necessary; education expenses; recordkeeping; documentation.
Oscar M. Alfaro et ux. T.C. Summary Opinion 2014-54 Sec. 496; 6662; passive activity losses; accuracy-related penalty; real estate professional; reasonable reliance on tax professional.
John Jason Bogner et ux. T.C. Summary Opinion 2014-53 Sec. 496; 6662; passive activity losses; accuracy-related penalty; real estate professional; activity logs not credible.
Kimberly G. Zelasko et vir T.C. Summary Opinion 2014-52 Sec. 6015; innocent spouse relief; intervenor; knowledge of unreported income; economic hardship.
Michael J. Rublowsky T.C. Summary Opinion 2014-51 Sec. 162; 165; 6662; business expenses; casualty loss; accuracy-related penalty; mortgage interest; real estate taxes; mortgage insurance premiums; rental property; casualty loss business vs. personal.
Joel G. Nganga T.C. Summary Opinion 2014-50 Sec. 72; 162; 274; 408; 6662; early distributions; business expenses; business expense substantiation; IRA rollover; accuracy-related penalty; rollover of IRA not shown; recordkeeping; documentation; business purposes of expenses.
Christopher Stanback T.C. Summary Opinion 2014-49 Sec. 67; 162; 170; 213; 262; 274; 6001; 2% floor; business expenses; charitable contributions; medical expenses; personal living expenses; business expense substantiation; required records; recordkeeping; documentation; travel expenses; business vs. personal expenses; Cohan rule.
Andrew Lewis Havard T.C. Summary Opinion 2014-48 Sec. 6159; 6320; 6330; installment agreements; hearing on filing lien notice; hearing before levy; collection due process; no installment agreement proposed by taxpayer; failure to respond to IRS's proposed agreement.
Eric Lamart Sandars T.C. Summary Opinion 2014-47 Sec. 7502; timely filing as timely mailing; Tax Court petition; designated private delivery service; UPS ground service; delivery after 90-day filing period.
Jason Alan Bruce T.C. Summary Opinion 2014-46 Sec. Sec. 1; 24; 32; 151; 152; 6013; 6662; tax rates; child credit; earned income credit; dependent definition; dependent exemption; joint returns; accuracy-related penalty; filing status determined; filing by ex-spouse of separate return; noncustodial parent; filing status for earned income tax credit.
John H. Chisolm et ux. T.C. Summary Opinion 2014-45 Sec. 162; 170; 274; 6662; business expenses; charitable contributions; business expense substantiation; diary or log book; accuracy-related penalty; non-cash charitable contributions; contribution recordkeeping; documentation.
Jason Daniel Abelitis et ux. T.C. Summary Opinion 2014-44 Sec. 162; 274; 6662; business expenses; business expense substantiation; accuracy-related penalty; auto logs; listed property.
Mohamed Kadir T.C. Summary Opinion 2014-43 Sec. 61; gross income definition; constructive receipt; receipt of funds; payment of litigation settlement required to finance companies.
Maria Corbisiero T.C. Summary Opinion 2014-42 Sec. 6015; innocent spouse relief; unsigned joint return; tacit consent; knowledge liability would not be paid.
Raymond Jonathan Acosta T.C. Summary Opinion 2014-41 Sec. 2; 24; 32; 151; 152; head of household; child tax credit; earned income credit; personal exemptions; dependent definition.
Samer Mikhail et ux. T.C. Summary Opinion 2014-40 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; hobby losses; direct marketing activity.
Harris He Wang T.C. Summary Opinion 2014-39 Sec. 61; 117; 1401; 1402; gross income; qualified scholarships; self-employment tax; self-employment income; performance of medical research; doctoral degree; fellowship grant.
George L. Billeci T.C. Summary Opinion 2014-38 Sec. 469; 6651; 6662; passive activity losses; failure to file or pay; accuracy-related penalty; real estate professional; multiple rental properties; election not made to treat as one activity; diary or log; substantiation; documentation.
Phyllis Shaw T.C. Summary Opinion 2014-37 Sec. 6320; 6330; 6651; hearing on filing lien notice; hearing before levy; failure to file or pay; collection due process; failure to offer collection alternatives; failure to submit financial information.
Jana Renea Henson T.C. Summary Opinion 2014-36 Sec. 61; 71; 215; 6662; gross income definition; alimony; alimony; accuracy-related penalty; reconstructed income; bank deposits method.
Atig RahmanT.C. Summary Opinion 2014-35 Sec. 3401; 6662; 6664; employee vs. independent contractor; accuracy-related penalty; reasonable cause; reliance on professional; care services to disabled adults.
Michael S. Tocher et ux. T.C. Summary Opinion 2014-34 Sec. 162; 274; 6662; auto expenses; luxury autos and listed property; accuracy-related penalty; mileage logs; substantiation; documentation; recordkeeping.
Derek W. Somogyi T.C. Summary Opinion 2014-33 Sec. 6662; 6664; accuracy-related penalty; reliance on professional; reasonable reliance.
Ronald Arthur Raschke, et al. T.C. Summary Opinion 2014-32 Sec. 6015; innocent spouse relief; unreported income of ex-spouse; knowledge; economic hardship; no benefit received; disability.
Jim Chapin et ux. T.C. Summary Opinion 2014-31 Sec. 274; 6662; luxury autos and listed property; accuracy-related penalty; auto expenses; recordkeeping; substantiation; documentation.
Erika G. Barrera T.C. Summary Opinion 2014-30 Sec. 6014; innocent spouse relief; actual knowledge of omitted income.
Michael E. Houchin T.C. Summary Opinion 2014-29 Sec. 162; 274; 1401; business expenses; luxury autos and listed property; self-employment tax; hobby vs. business; business purpose lacking in auto diary; substantiation; recordkeeping; documentation.
David M. Kososki T.C. Summary Opinion 2014-28 Sec. 24; 32; 151; 152; 6013; 6662; child credit; earned income credit; personal exemptions; dependent definition; joint returns; accuracy-related penalty; spouses separated; joint filing; spouse filing as separate.
Stephanie Lynn Christie et al. T.C. Summary Opinion 2014-27 Sec. 6013; 6015; joint returns; innocent spouse relief; intervenor in ex-spouse's spousal relief case; summary judgment.
Stephen D. Bowerman et ux. T.C. Summary Opinion 2014-26 Sec. 162; 6015; 6662; business expenses; innocent spouse relief; accuracy-related penalty; relief for spouse; contract expenses and cost of goods sold deductions disallowed for construction business.
Janet M. Weiss et vir T.C. Summary Opinion 2014-25 Sec. 104; 122; 162; 262; 274; 274; 280A; damage awards and sick pay; servicemen's retirement pay; business expenses living expenses; travel and entertainment; business expense substantiation; business use of home; military pay retirement not due to disability.
Clayton Schuyler Young T.C. Summary Opinion 2014-24 Sec. 6015; innocent spouse relief; liability resulting from taxpayer's income not spouse; exceptions not shown.
Mark Pelot T.C. Summary Opinion 2014-23 Sec. 162; 274; business expenses; business expense substantiation; documentation; recordkeeping; unreimbursed employee business expenses.
Scott A. Kamieneski et ux. T.C. Summary Opinion 2014-22 Sec. 61; 1222; gross income definition; capital gains definitions; nonemployee compensation vs. capital gain; relinquishment of all rights.
Douglas Lemark Burse T.C. Summary Opinion 2014-21 Sec. 25A; 32; 151; 152; HOPE scholarship credit; earned income credit; personal exemptions; dependent definition.
Amy L. Harloff T.C. Summary Opinion 2014-20 Sec. 469; 6662; passive loss limitations; accuracy-related penalty; hotel property losses; average rental less than 7 days; activities that constitute material participation.
Merwin K. Sigale T.C. Summary Opinion 2014-19 Sec. 6159; 6330; 6331; tax installment agreements; hearing before levy; levy and distraint; collection due process; IRS installment payment reasonable.
Thomas Wesley Alexander et ux. T.C. Summary Opinion 2014-18 Sec. 72; 72; 408; 6662; annuities; early distributions; IRAs; accuracy-related penalty; reporting of distribution; 10-percent early distribution penalty.
Rebecca Smackey Hurd T.C. Summary Opinion 2014-17 Sec. 219; 401; retirement savings; pension plans; contributions to IRA disallowed; active participant in qualified pension plan.
Leon E. Daniels et ux. T.C. Summary Opinion 2014-16 Sec. 162; 274; 6651; 6662; business expenses; business expense substantiation; failure to file or pay; accuracy-related penalty; vehicle logs; proof of basis in property sold; documentation; recordkeeping.
Julie G. Howerter et al. T.C. Summary Opinion 2014-15 Sec. 6015; innocent spouse relief; equitable relief; unreported income of spouse; facts and circumstances.
Roscoe Jerome McNealy et ux. T.C. Summary Opinion 2014-14 Sec. 71; 214; alimony; alimony; payment to insure equitable division of property; termination on death.
John Erwin Smith et ux. T.C. Summary Opinion 2014-13 Sec. 469; passive loss limitations; material participation; rental real estate; log not contemporaneous.
Lawrence Edwatrd Krohn et ux. T.C. Summary Opinion 2014-12 Sec. 162; 274; 6662; business expenses; business expense substantiation; accuracy-related penalty; dog training business; recordkeeping; documentation; meals; travel expenses; car and truck expenses.
Elizabeth A. Vitarbo T.C. Summary Opinion 2014-11 Sec. 62; 63; 63; 67; 162; 212; adjusted gross income; taxable income; itemized deductions; miscellaneous deductions; business expenses; expense of producing income; employee business expenses; assignment of income; S corporation.
Roj Carl Snellman et ux. T.C. Summary Opinion 2014-10 Sec. 162; 162; 262; 274; 280F; business expenses; travel expenses; living expenses; business expense substantiation; luxury autos and listed property; unreimbursed employee business expenses; away from home; documentation; recordkeeping.
Curtis Jay Richardson et ux. T.C. Summary Opinion 2014-9 Sec. 24; 151; 152; 6662; child credit; personal exemptions; dependent defined; accuracy-related penalty; children not living with taxpayer.
Susan R. Zimmerman-Phillips T.C. Summary Opinion 2014-8 Sec. 6013; 6015; joint returns; innocent spouse relief; missing signature of spouse on return; intention to file joint return; equitable relief denied; liability belonged to spouse seeking relief.
Marvin Douglas Jr. et ux. T.C. Summary Opinion 2014-7 Sec. 162; 165; 274; 6001; 6662; business expenses; casualty loss; business expense substantiation; required records; accuracy-related penalty; multilevel marketing; unreimbursed employee business expenses; casualty loss.
Albert Chen et ux. T.C. Summary Opinion 2014-6 Sec. 162; 165; 195; business expenses; losses; start-up expenses; expenses related to sale of property; abandonment of project.
Frank Gibson T.C. Summary Opinion 2014-5 Sec. 6230; 6330; partnership administrative changes; hearing before levy; collection due process; failure to provide documentation; failure to attend hearing.
Yong J. Dong and Lijun Weng T.C. Summary Opinion 2014-4 Sec. 163; mortgage interest; qualified residence interest; loan from parent; loan not recorded.
Susan Corso T.C. Summary Opinion 2014-3 Sec. 1401; 1402; self-employment tax; self-employment income; minister; Form 4361 exemption from self-employment tax.
Bernard L. Berks et ux. T.C. Summary Opinion 2014-2 Sec. 61; 408; 6662; gross income definition; IRAs; accuracy-related penalty; Forms 1099-R issued; worthlessness of notes in IRA.
Steven C. Gist et ux. T.C. Summary Opinion 2014-1 Sec. 61; 408; 6662; 7491; gross income definition; IRAs; accuracy-related penalty; burden of proof; Forms 1099-R issued; worthlessness of notes in IRA.
 

--Last Update 12/31/14