Door Control Servs. v. Commissioner, Docket Nos. 9936-94, 10132-94, 10140-94. (1996)

T.C. Memo. 1996-508 UNITED STATES TAX COURT DOOR CONTROL SERVICES, INC., ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9936-94, 10132-94, Filed November 14, 1996. 10140-94. J. W. Tyner, for petitioners. Stephen C. Coen, for respondent. 1 Cases of the following petitioners are consolidated herewith: Door Control Services, Inc., docket No. 10140-94; Jimmy Don and Sharon L. Gilchrist, docket No. 10132-94.  - 2 - MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY,...

Reimann v. Commissioner, Docket Nos. 9915-86, 35003-86, 3398-92, 13892-92. (1996)

T.C. Memo. 1996-84 UNITED STATES TAX COURT PETER AND URSULA REIMANN, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9915-86, 35003-86, Filed February 27, 1996. 3398-92, 13892-92. Elliot I. Miller, for petitioners in docket Nos. 9915-86 and 35003-86. Bernard S. Mark and Richard S. Kestenbaum, for petitioners in docket Nos. 3398-92 and 13892-92. 1 Cases of the following petitioners are consolidated herewith for opinion: Edward Brodie and Estate of Alana Brodie,...

Rehtorik v. Commissioner, Docket Nos. 9115-91, 24660-91, 24661-91. (1996)

T.C. Memo. 1996-532 UNITED STATES TAX COURT MICHAEL W. REHTORIK, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9115-91, 24660-91, Filed December 2, 1996. 24661-91. David M. Garvin, for petitioner Michael W. Rehtorik. James P. Dawson and Eli J. Dicker, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies in petitioners’ joint Federal income taxes and additions to tax for 1984 and 1985 and deficiencies in...

Washoe Ranches 1 v. Commissioner, Docket Nos. 8916-89, 8935-89, 8936-89, 21998-89, 21999-89, 22000-89, 22073-89, 26720-89, 27676-89, 27722-89, 28133-89, 6211-90, 6262-90, 7560-90. (1996)

T.C. Memo. 1996-495 UNITED STATES TAX COURT WASHOE RANCHES #1, LTD., WASHOE RANCHES #2, LTD., WASHOE RANCHES #3, LTD., WASHOE RANCHES #4, LTD., WASHOE RANCHES #5, LTD., WASHOE RANCHES #6, LTD., WASHOE RANCHES #7, LTD., WALTER J. HOYT III, TAX MATTERS PARTNER, ET AL.,1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8916-89, 8935-89, Filed November 4, 1996. 8936-89, 21998-89, 21999-89, 22000-89, 1 The following cases are consolidated herewith: Florin Farms #1, Ltd., Florin...

Gaskins v. Commissioner, Docket Nos. 8509-91, 8539-91. (1996)

T.C. Memo. 1996-268 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 June 11, 1996. James J. Riley, for petitioners. Keith L. Gorman, for respondent. MEMORANDUM OPINION PARKER, Judge: This consolidated case is before the Court on petitioners' motion for litigation costs, pursuant to section 7430...

Premji v. Commissioner, Docket Nos. 8372-94, 10353-94. (1996)

T.C. Memo. 1996-304 UNITED STATES TAX COURT ZAHIRUDEEN PREMJI AND CAROL M. PREMJI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent CARL JOHN NORBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8372-94, 10353-94. Filed July 3, 1996. Declan J. O'Donnell, for petitioners. Virginia L. Hamilton, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION DAWSON, Judge: In these consolidated cases respondent determined the following deficiencies in petitioners'...

Northwestern Ind. Tel. Co. v. Commissioner, Docket Nos. 7970-91, 7971-91. (1996)

T.C. Memo. 1996-168 UNITED STATES TAX COURT NORTHWESTERN INDIANA TELEPHONE COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ROBERT G. MUSSMAN AND MYRTIS MUSSMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent1 Docket Nos. 7970-91, 7971-91. Filed April 2, 1996. R determined that NITCO, a local telephone company, unreasonably accumulated its earnings and profits and, therefore, was subject to accumulated earnings tax. R further disallowed business deductions NITCO...

Gallade v. Commissioner, Docket Nos. 791-94, 792-94. (1996)

Gallade v. Commissioner, Docket Nos. 791-94, 792-94. (1996)

Gallade v. Commissioner, Docket Nos. 791-94, 792-94. (1996)

Gallade v. Commissioner, Docket Nos. 791-94, 792-94. (1996)

Sparrow v. Commissioner, Docket Nos. 7127-94, 7128-94 (1996)

T.C. Memo. 1996-271 UNITED STATES TAX COURT ROBERT D. SPARROW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent N. LARAE SPARROW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 7127-94, 7128-94. Filed June 12, 1996. Robert D. Sparrow and N. LaRae Sparrow, prosese. Fred E. Green, Jr., for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Robert D. Sparrow (Mr. Sparrow) and N. LaRae Sparrow (Mrs. Sparrow) separately petitioned the Court to...

Snow v. Commissioner, Docket Nos. 6838-95, 6839-95 (1996)

T.C. Memo. 1996-457 UNITED STATES TAX COURT DOUGLAS P. AND DEBORAH J. SNOW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent DOUGLAS P. SNOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6838-95, 6839-95. Filed October 10, 1996. Josh O. Ungerman, for petitioners. Candace M. Williams, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION DAWSON, Judge: These consolidated cases were assigned to Special Trial Judge Stanley J. Goldberg, pursuant to the  - 2 -...

Speer v. Commissioner, Docket Nos. 6626-94, 6627-94, 6628-94. (1996)

T.C. Memo. 1996-323 UNITED STATES TAX COURT LYNNDA SPEER, DONOR, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6626-94, 6627-94, Filed July 16, 1996. 6628-94. Michael David Annis, Jeffrey M. Dean, John H. Rains III, James A. Bruton, III, John D. Cline, and Ari S. Zymelman, for petitioners. Francis C. Mucciolo and Stephen R. Takeuchi, for respondent. 1 Cases of the following petitioners are consolidated herewith: Roy M. and Lynnda L. Speer, docket No. 6627-94,...

Paullus v. Commissioner, Docket Nos. 6105-93, 6106-93. (1996)

T.C. Memo. 1996-419 UNITED STATES TAX COURT LOREN F. PAULLUS AND DONNA PAULLUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent RIDGEMARK CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6105-93, 6106-93. Filed September 17, 1996. Clarence J. Ferrari, Jr., George P. Mulcaire, J. Timothy Maximoff, and C. David Spence, for petitioners. Christopher J. Faiferlick and Barbara M. Leonard, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER,...

Estate of Busch v. Commissioner, Docket Nos. 599-89, 1643-89, 618-90 (1996)

T.C. Memo. 1996-342 UNITED STATES TAX COURT ESTATE OF RONALD BUSCH, DECEASED, ROCHELLE BUSCH, EXECUTRIX AND ROCHELLE BUSCH, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 599-89, 1643-89, 618-90. Filed July 30, 1996. Steven E. Plotnick, for petitioners in docket No. 599-89. Michael S. Etkin, Jeffrey A. Schantz, and Roger S. Blane, for petitioner in docket Nos. 1643-89 and 618-90. Barry J. Laterman, for respondent in docket No. 599-89. Paul Colleran, Mary P....

Louis v. Commissioner, Docket Nos. 5942-92, 5943-92. (1996)

T.C. Memo. 1996-257 UNITED STATES TAX COURT JOHN R. LOUIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5942-92, 5943-92. Filed June 4, 1996. Edward O.C. Ord, for petitioner. David W. Sorensen, for respondent. MEMORANDUM OPINION RAUM, Judge: The Commissioner determined deficiencies in petitioner's income taxes and additions to tax for fraud as follows:  - 2 - Docket No. 5943-92 Addition to Tax Year Deficiency Sec. 6653(b) 1976 $1,448 $724 1977 14,340 7,170 Docket No....

Grelsamer v. Commissioner, Docket Nos. 5788-90, 30317-91. (1996)

T.C. Memo. 1996-399 UNITED STATES TAX COURT PHILIPPE AND NADINE GRELSAMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent DAVID E. MORGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5788-90, 30317-91. Filed August 27, 1996. Stuart A. Smith and David H. Schnabel, for petitioners in docket Nos. 5799-90 and 30317-91. Gail A. Campbell and Frances Ferrito Regan, for respondent in docket No. 5788-90. Wendy Sands and Frances Ferrito Regan, for respondent in...

Sutherland v. Commissioner, Docket Nos. 5780-92, 21777-93, 592-94 (1996)

T.C. Memo. 1996-1 UNITED STATES TAX COURT WALTON A. SUTHERLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5780-92, 21777-93, Filed January 2, 1996. 592-94. R determined deficiencies based on, among other theories, P’s failure to report as income legal fees that P, an attorney, earned in 1987. 1. Held, P’s oral motion to shift the burden of proof is denied. 2. Held, further, P’s oral motion to dismiss in petitioner’s favor the 1987 year because the 3-year period of...

Makalintal v. Commissioner, Docket Nos. 4980-93, 12793-93. (1996)

T.C. Memo. 1996-9 UNITED STATES TAX COURT PATRICIA S. MAKALINTAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4980-93, 12793-93. Filed January 18, 1996. Richard J. Sideman and Wendy Abkin, for petitioner. Debra K. Moe and Lloyd T. Silberzweig, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: In these consolidated cases, respondent determined deficiencies in and additions to petitioner's 1986, 1987, and 1988 Federal income taxes as follows:  - 2 -...

Goldman v. Commissioner, Docket Nos. 4838-94, 4839-94 (1996)

T.C. Memo. 1996-274 UNITED STATES TAX COURT LEO AND PAULINE GOLDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4838-94, 4839-94. Filed June 12, 1996. Norman Nadel, for petitioners. Pamela L. Cohen, for respondent. MEMORANDUM OPINION PAJAK, Special Trial Judge: These cases were heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code for the taxable years in issue, and all Rule references are to the...

Tillman v. Commissioner, Docket Nos. 4281-94, 13423-94. (1996)

T.C. Memo. 1996-8 UNITED STATES TAX COURT EARNEST AND LAURA TILLMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. EARNEST TILLMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Docket Nos. 4281-94, 13423-94. Filed January 18, 1996. Earnest Tillman and Laura Tillman, pro sese. Diane L. Worland, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Earnest Tillman and Laura Tillman petitioned the Court to redetermine respondent’s determination of a...