Burke v. United States, No. 95-11042 (1995)

Miravalle v. Commissioner, Docket Nos. 9870-91, 7251-93, 10686-94 (1995)

Miravalle v. Commissioner, Docket Nos. 9870-91, 7251-93, 10686-94 (1995)

Miravalle v. Commissioner, Docket Nos. 9870-91, 7251-93, 10686-94 (1995)

Miravalle v. Commissioner, Docket Nos. 9870-91, 7251-93, 10686-94 (1995)

Pope & Assocs., P.C. v. Commissioner, Docket Nos. 9680-94, 10327-94 (1995)

Houston v. Commissioner, Docket Nos. 9552-92, 9553-92, 9554-92, 9559-92 (1995)

Meissner v. Commissioner, Docket Nos. 9056-92, 6410-93 (1995)

Smith v. Commissioner, Docket Nos. 8879-93, 8880-93. (1995)

Erwin v. Commissioner, Docket Nos. 8625-95, 8626-95, 8627-95 (1995)

T.C. Memo. 1995-498 UNITED STATES TAX COURT DUANE B. AND LINDA L. ERWIN, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8625-95, 8626-95, Filed October 17, 1995. 8627-95. Stuart Spielman and James A. Kutten, for respondent. MEMORANDUM OPINION DAWSON, Judge: These related cases were assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of 1 The following cases are related and considered herewith: Duane B. Erwin, docket No. 8626-95; and...

Gaskins v. Commissioner, Docket Nos. 8509-91, 8539-91. (1995)

T.C. Memo. 1995-511 UNITED STATES TAX COURT WILLIAM C. AND ELAINE GASKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent PASQUALE T. QUINN AND SABINA A. QUINN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8509-91, 8539-91. Filed October 26, 1995. James J. Riley, for petitioners. Keith L. Gorman, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARKER, Judge: Respondent determined deficiencies in Federal income tax for petitioners William C. and...

Osborne v. Commissioner, Docket Nos. 8455-93, 14846-93 (1995)

Yarbrough Oldsmobile Cadillac v. Commissioner, Docket Nos. 7174-92, 7175-92. (1995)

T.C. Memo. 1995-538 UNITED STATES TAX COURT YARBROUGH OLDSMOBILE CADILLAC, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ELVIN P. YARBROUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 7174-92, 7175-92. Filed November 13, 1995. James D. O'Donnell and Libero Marinelli, Jr., for petitioners. Francis C. Mucciolo, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes...

Stansbury v. Commissioner, Docket Nos. 7025-92, 7026-92 (1995)

Stansbury v. Commissioner, Docket Nos. 7025-92, 7026-92 (1995)

Stansbury v. Commissioner, Docket Nos. 7025-92, 7026-92 (1995)

Stansbury v. Commissioner, Docket Nos. 7025-92, 7026-92 (1995)

Lattin v. Commissioner, Docket Nos. 7003-91, 26782-91 (1995)

Baker v. Commissioner, Docket Nos. 5931-95, 5932-95 (1995)

T.C. Memo. 1995-495 UNITED STATES TAX COURT TASHINA BAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ROBERT R. BAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5931-95, 5932-95. Filed October 16, 1995. Tashina Baker and Robert R. Baker, pro sese. Stuart Spielman and Stephanie R. Jensen, for respondent. MEMORANDUM OPINION  - 2 - ARMEN, Special Trial Judge: These cases were heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181,...

Walker v. Commissioner, Docket Nos. 4923-90, 18842-90, 28294-91. (1995)

T.C. Memo. 1995-529 UNITED STATES TAX COURT JOSEPH T. WALKER AND NANCY WALKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent WEST JERSEY MANUFACTURING CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent1 Docket Nos. 4923-90, 18842-90, Filed November 8, 1995. 28294-91. Joseph T. Walker, pro se, in docket No. 4923-90. Mark E. Cedrone, for petitioner Nancy Walker, in docket No. 4923-90. Joseph T. Walker (an officer), for petitioner West Jersey Manufacturing Co., in...

Gruber v. Commissioner, Docket Nos. 4811-93, 4812-93, 4813-93, 4814-93, 4815-93 (1995)

Security Bank S.S.B. v. Commissioner, Docket Nos. 472-92, 15464-93. (1995)

Security Bank S.S.B. v. Commissioner, Docket Nos. 472-92, 15464-93. (1995)

Security Bank S.S.B. v. Commissioner, Docket Nos. 472-92, 15464-93. (1995)

Security Bank S.S.B. v. Commissioner, Docket Nos. 472-92, 15464-93. (1995)

Estate of Ray v. Commissioner, Docket Nos. 4582-93, 4583-93. (1995)

T.C. Memo. 1995-561 UNITED STATES TAX COURT ESTATE OF DONALD H. RAY, DECEASED, PATRICIA G. RAY, INDEPENDENT EXECUTRIX, AND PATRICIA G. RAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent CIPRIANO DOMINGUEZ AND THE ESTATE OF ISABEL DOMINGUEZ, DECEASED, CIPRIANO DOMINGUEZ, INDEPENDENT EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4582-93, 4583-93. Filed November 27, 1995. Thomas E. Redding, for petitioners. Dennis M. Kelly, for respondent....