McGee v. Commissioner, Nos. 9302-97, 5434-98 (2000)

T.C. Memo. 2000-308 UNITED STATES TAX COURT CHARLES A. MCGEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9302-97, 5434-98. Filed September 28, 2000. Charles A. McGee, pro se. Marshall R. Jones and Shuford A. Tucker, Jr., for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: In notices of deficiency addressed to petitioner, respondent determined deficiencies in and additions to Federal income tax as follows:1 1 Respondent seeks additions to tax in...

Honbarrier v. Commissioner, Nos. 9053-97, 9054-97 (2000)

Honbarrier v. Commissioner, Nos. 9053-97, 9054-97 (2000)

Honbarrier v. Commissioner, Nos. 9053-97, 9054-97 (2000)

Honbarrier v. Commissioner, Nos. 9053-97, 9054-97 (2000)

Friscia Constr., Inc. v. Commissioner, Nos. 19874-98, 19973-98, 19975-98 (2000)

T.C. Memo. 2000-192 UNITED STATES TAX COURT FRISCIA CONSTRUCTION, INCORPORATED, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 19874-98, 19973-98, Filed June 28, 2000. 19975-98. Michael J. Friscia (an officer), for petitioner in docket No. 19874-98. Michael J. Friscia and Michelle R. Friscia, pro se in docket No. 19973-98. Michael J. Friscia, pro se in docket No. 19975-98. Patricia Pierce Davis and Claire R. McKenzie, for respondent. MEMORANDUM OPINION 1 Cases...

Jeyapalan v. Commissioner, No. 9940-98 (2000)

T.C. Memo. 2000-207 UNITED STATES TAX COURT KANDIAH AND NALINI JEYAPALAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9940-98. Filed July 5, 2000. Kandiah and Nalini Jeyapalan, pro se. Deanna R. Kibler and Albert B. Kerkhove, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies in petitioners’ Federal income tax of $8,691 and $5,024 for 1993 and 1994, respectively, and a penalty under section 6662(a) of $1,738 for...

Sprankle v. Commissioner, No. 9910-99 (2000)

T.C. Memo. 2000-89 UNITED STATES TAX COURT JEFFREY CHRISTOPHER SPRANKLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9910-99. Filed March 14, 2000. Jeffrey C. Sprankle, pro se. Yvonne M. Peters, for respondent. MEMORANDUM OPINION PAJAK, Special Trial Judge: Respondent determined a deficiency in petitioner's Federal income tax in the amount of $790 for the taxable year 1996. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for...

Nis Family Trust v. Commissioner, No. 9820-99; No. 9821-99; No. 9822-99 (2000)

Nis Family Trust v. Commissioner, No. 9820-99; No. 9821-99; No. 9822-99 (2000)

Nis Family Trust v. Commissioner, No. 9820-99; No. 9821-99; No. 9822-99 (2000)

Nis Family Trust v. Commissioner, No. 9820-99; No. 9821-99; No. 9822-99 (2000)

Strickland v. Commissioner, No. 9799-95 (2000)

T.C. Memo. 2000-86 UNITED STATES TAX COURT RICHARD HENRY AND CARMEN M. STRICKLAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9799-95. Filed March 14, 2000. Richard H. Strickland, pro se. Steven M. Roth, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent determined a deficiency in petitioners’ 1990 Federal income tax of $3,365, a section 6651(a)(1)1 addition to tax of $88 and a section 6662(a) penalty 1 Unless otherwise stated, all...

Benham v. Commissioner, No. 9703-98 (2000)

T.C. Memo. 2000-165 UNITED STATES TAX COURT THOMAS B. BENHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9703-98. Filed May 22, 2000. Thomas B. Benham, pro se. Clinton M. Fried, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION DEAN, Special Trial Judge: Respondent determined deficiencies in petitioner's Federal income taxes of $6,409 for 1994 and $1,596 for 1995 and an accuracy-related penalty under section 6662(a)1 of $1,282 for 1994. 1 Unless otherwise...

Munoz v. Commissioner, No. 9479-99 (2000)

T.C. Memo. 2000-18 UNITED STATES TAX COURT DEAN P. MUNOZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9479-99. Filed January 18, 2000. Dean P. Munoz, pro se. Wendy K. Abkin, for respondent. MEMORANDUM OPINION ARMEN, Special Trial Judge: This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction, filed July 2, 1999, and supplemented December 6, 1999. As discussed in detail below, we shall grant respondent's motion.  - 2 - Background On...

Suzy's Zoo's v. Commissioner, No. 9423-98 (2000)

Suzy's Zoo's v. Commissioner, No. 9423-98 (2000)

Suzy's Zoo's v. Commissioner, No. 9423-98 (2000)

Suzy's Zoo's v. Commissioner, No. 9423-98 (2000)

Dixon v. Commissioner, No. 9382-83 (2000)

T.C. Memo. 2000-116 UNITED STATES TAX COURT JERRY AND PATRICIA A. DIXON, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket Nos. 9382-83, 17646-83, Filed March 31, 2000. 4201-84, 15907-84, 40159-84, 22783-85, 30010-85, 30979-85, 29643-86, 35608-86, 19464-92, 621-94, 7205-94, 9532-94. 1 Cases of the following petitioners have been consolidated solely for purposes of deciding the motions currently before the Court: Ronald L. Alverson and Mattie L. Alverson, docket No....

Phillips v. Commissioner, No. 9354-96 (2000)

Phillips v. Commissioner, No. 9354-96 (2000)

Phillips v. Commissioner, No. 9354-96 (2000)

Phillips v. Commissioner, No. 9354-96 (2000)

Parsons v. Commissioner, No. 9303-97 (2000)

T.C. Memo. 2000-205 UNITED STATES TAX COURT PHILIP E. PARSONS AND KAREN PARSONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9303-97. Filed July 5, 2000. J. Timothy Bender and J. Scott Broome, for petitioners. Christopher A. Fisher, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: Respondent determined deficiencies in petitioners’ Federal income taxes and additions to tax as follows:  - 2 - Additions to Tax Sec. Sec. Sec. Sec. Year Deficiency 6653(...

Robertson v. Commissioner, No. 9183-98 (2000)

T.C. Memo. 2000-100 UNITED STATES TAX COURT RONNA JOAN ROBERTSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3183-98. Filed March 24, 2000. Ronna Joan Robertson, pro se. Guy H. Glaser, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: In a notice of deficiency addressed to petitioner, respondent determined deficiencies and additions to tax as follows: Additions to Tax Year Deficiency Sec. 6651(a) Sec. 6654(a) 1993 $8,740 $2,185 $366.16 1994 2,143...

Miller v. Commissioner, No. 9164-99 (2000)

T.C. Memo. 2000-196 UNITED STATES TAX COURT MARJORIE CATHEY MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9164-99. Filed June 29, 2000. Charles H Hammer, for petitioner. Gregory M. Hahn, for respondent. MEMORANDUM OPINION COHEN, Judge: On November 12, 1998, respondent issued a notice of final determination denying petitioner’s claim for abatement of interest. Petitioner filed a petition under section 6404(i) and Rule 280. The case is before the Court on...

Miller v. Commissioner, No. 9118-98 (2000)

T.C. Memo. 2000-240 UNITED STATES TAX COURT VERNON MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9118-98. Filed August 4, 2000. Helen Jennings, for petitioner. Peter C. Rock, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined a deficiency of $42,924 in petitioner’s Federal income tax for 1993. We must decide whether petitioner is entitled for 1993 to a business bad debt deduction.1 We hold that he is not. 1 Although...