HERBST ASSET MGMT. TRUST v. COMMISSIONER, No. 9999-00; No. 10000-00; No. 10001-00; No. 10002-00 (2002)

T.C. Memo. 2002-214 UNITED STATES TAX COURT HERBST ASSET MGMT. TRUST, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9999-00, 10000-00, Filed August 21, 2002. 10001-00, 10002-00. David M. Wise, for petitioners. John M. Tkacik, Jr., for respondent. SUPPLEMENTAL MEMORANDUM OPINION CHIECHI, Judge: These consolidated cases are before us on petitioners’ motion for reconsideration (petitioners’ motion for 1 Cases of the following petitioners are consolidated here-...

HERBST ASSET MGMT. TRUST v. COMMISSIONER, No. 9999-00; No. 10000-00; No. 10001-00; No. 10002-00 (2002)

T.C. Memo. 2002-73 UNITED STATES TAX COURT HERBST ASSET MANAGEMENT TRUST, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9999-00, 10000-00, Filed March 27, 2002. 10001-00, 10002-00. John M. Tkacik, Jr., for respondent. MEMORANDUM OPINION CHIECHI, Judge: These consolidated cases are before us on respondent’s motion to hold petitioner in default in the case at docket No. 9999-00 (respondent’s motion in the case at docket No. 1 Cases of the following petitioners...

MONAGHAN v. COMMISSIONER, No. 9981-99 (2002)

T.C. Memo. 2002-16 UNITED STATES TAX COURT EUGENE J. MONAGHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9981-99. Filed January 16, 2002. Eugene J. Monaghan, pro se. Alvin A. Ohm, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: Respondent determined a $20,582 deficiency in petitioner’s Federal income tax for the 1996 taxable year, and a $2,498.85 addition to tax pursuant to section 6651(a)(1),1 a 1 Unless otherwise indicated, all section references are to the...

MILLER v. COMMISSIONER, No. 9973-01S (2002)

T.C. Summary Opinion 2002-94 UNITED STATES TAX COURT CRAIG A. AND ROSEANN B. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9973-01S. Filed July 19, 2002. Ned Leiba, for petitioners. Christian Speck, for respondent. WOLFE, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was filed. The decision to be entered is not reviewable by any other court, and this opinion...

HEIDRICK v. COMMISSIONER, No. 9964-00S (2002)

T.C. Summary Opinion 2002-115 UNITED STATES TAX COURT RONALD L. HEIDRICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9964-00S. Filed September 3, 2002. Dennis R. Watt, for petitioner. Jeremy L. McPherson, for respondent. COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect at the time the petition was filed.1 The decision to be entered is not reviewable by any other court, and this opinion should not be...

HENN v. COMMISSIONER, No. 9895-00 (2002)

T.C. Memo. 2002-261 UNITED STATES TAX COURT CARL L. HENN AND EUGENIA T. HENN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9895-00. Filed October 9, 2002. E. Martin Davidoff, for petitioners. Rodney J. Bartlett and Timothy S. Sinnott, for respondent. MEMORANDUM OPINION DINAN, Special Trial Judge: Respondent determined that petitioners are liable for additions to tax for taxable year 1982 under section 6653(a)(1) and (2) in the respective amounts of $256 and 50 percent...

ROBERTS v. COMMISSIONER, No. 9831-00L (2002)

T.C. Memo. 2002-221 UNITED STATES TAX COURT MICHAEL J. ROBERTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9831-00L. Filed September 4, 2002. P filed a petition for judicial review pursuant to sec. 6330, I.R.C., in response to a determination by R to proceed with collection by levy of assessed tax liabilities for 1989, 1990, and 1991. Held: Because P received a notice of deficiency for 1989, 1990, and 1991 and failed to seek redetermination in this Court, P’s...

Nichols v. Comm'r, No. 9793-01L (2002)

T.C. Memo. 2002-317 UNITED STATES TAX COURT PAUL F. NICHOLS AND ELEANORE M. NICHOLS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9793-01L. Filed December 30, 2002. Paul F. Nichols and Eleanore M. Nichols, pro sese. Jeremy L. McPherson, for respondent. MEMORANDUM OPINION LARO, Judge: Petitioners, while residing in Fair Oaks, California, petitioned the Court under sections 6320(c) and 6330(d) to review respondent’s filing of a notice of lien under section 6323 and his...

PARKER v. COMMISSIONER, No. 9781-98 (2002)

T.C. Memo. 2002-76 UNITED STATES TAX COURT JOHN G. PARKER AND JANICE E. PARKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9781-98. Filed March 27, 2002. Jerome L. Blut and Elliot S. Blut, for petitioners. Rollin G. Thorley, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies and accuracy-related penalties against petitioners for 1994, 1995, and 1996 as follows:  - 2 - Accuracy-Related Penalty Year Deficiency Sec....

KWAN v. COMMISSIONER, No. 9761-00S (2002)

T.C. Summary Opinion 2002-16 UNITED STATES TAX COURT WING YIU KWAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9761-00S. Filed February 25, 2002. Wing Yiu Kwan, pro se. Charlotte A. Mitchell, for respondent. COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect at the time the petition was filed.1 The decision to be entered is not reviewable by any other court, and this opinion should not be cited as...

CRISS v. COMMISSIONER, No. 9700-00; No. 9701-00; No. 9702-00 (2002)

T.C. Memo. 2002-62 UNITED STATES TAX COURT MILDRED I. CRISS, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9700-00, 9701-00, Filed March 5, 2002. 9702-00. John M. Tkacik, Jr., for respondent. MEMORANDUM OPINION CHIECHI, Judge: These consolidated cases are before us on respondent’s motion to dismiss for lack of prosecution and to impose sanctions under section 66732 in the case at docket No. 1 Cases of the following petitioners are consolidated here- with: Daryl...

HOREJS v. COMMISSIONER, No. 9681-01L (2002)

T.C. Memo. 2002-241 UNITED STATES TAX COURT JOHN THURMAN HOREJS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9681-01L. Filed September 25, 2002. John Thurman Horejs, pro se. Anne W. Durning and Sheara L. Gelman, for respondent. MEMORANDUM OPINION PANUTHOS, Chief Special Trial Judge: This matter is before the Court on respondent’s Motion For Summary Judgment And To Impose A Penalty Under I.R.C. Section 6673, filed pursuant to Rule 121.1 Respondent contends that there is...

MANGELS v. COMMISSIONER, No. 9628-00S (2002)

T.C. Summary Opinion 2002-40 UNITED STATES TAX COURT BARRY JOHN AND DEBORAH LEE HOUSTON MANGELS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9628-00S. Filed April 15, 2002. Barry John and Deborah Lee Houston Mangels, pro se. Monica J. Miller, for respondent. PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was filed. Unless otherwise indicated, subsequent...

FAVIA v. COMMISSIONER, No. 9585-00 (2002)

T.C. Memo. 2002-154 UNITED STATES TAX COURT JOHN FAVIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9585-00. Filed June 18, 2002. Lawrence A. Chez and Edward B. Chez, for petitioner. Patricia Pierce Davis, for respondent. MEMORANDUM OPINION SWIFT, Judge: For 1994, respondent determined a deficiency in petitioner’s Federal income tax and an accuracy-related penalty as follows: Accuracy-Related Penalty Year Deficiency Sec. 6662(a) 1994 $105,336 $21,067  - 2 - Unless...

Robinson v. Comm'r, No. 9574-99 (2002)

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