Waterfall Farms v. Comm'r, Nos. 5363-01; No. 5365-01 (2003)

T.C. Memo. 2003-327 UNITED STATES TAX COURT WATERFALL FARMS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent RODNEY F. HUBER AND POLLY HUBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5363-01, 5365-01. Filed November 25, 2003. Douglas Bleeker, for petitioners. Douglas Polsky and Charles Berlau, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: These cases have been consolidated for trial, briefing, and opinion. In separate...

Schmidt v. Comm'r, Nos. 5267-01 and 5268-01 (2003)

T.C. Memo. 2003-325 UNITED STATES TAX COURT RICKY SCHMIDT AND SUZETTA J. SCHMIDT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent HILLSIDE DAIRY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5267-01, 5268-01. Filed November 25, 2003. Douglas Bleeker, for petitioners. Douglas Polsky and Charles Berlau, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: These cases have been consolidated for trial, briefing, and opinion. In separate...

Toney v. Comm'r, No.10683-01 (2003)

T.C. Memo. 2003-333 UNITED STATES TAX COURT JOHN R. TONEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10683-01. Filed December 4, 2003. P reported taxable income of “zero” on his 1986 tax return, claiming he was not liable for tax due as no section of the Internal Revenue Code imposed a tax upon him. P was charged with, and subsequently pleaded guilty to, one count of criminal tax evasion for 1986 in violation of 26 U.S.C. sec. 7201 (2000). R determined a deficiency...

Thurner v. Comm'r, No. 9971-01; No. 3586-02 (2003)

Thurner v. Comm'r, No. 9971-01; No. 3586-02 (2003)

Thurner v. Comm'r, No. 9971-01; No. 3586-02 (2003)

Thurner v. Comm'r, No. 9971-01; No. 3586-02 (2003)

O'Brien v. Comm'r, No. 9958-02L (2003)

T.C. Memo. 2003-290 UNITED STATES TAX COURT AMY H. O’BRIEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9958-02L. Filed October 14, 2003. P filed a petition for judicial review pursuant to secs. 6320 and 6330, I.R.C., in response to a determination by R to leave in place a filed notice of Federal tax lien. Held: Because the record does not establish an abuse of discretion by R in rejecting P’s offer in compromise, R’s determination to proceed with collection action is...

Spurlock v. Comm'r, No. 9906-01 (2003)

T.C. Memo. 2003-248 UNITED STATES TAX COURT DANIEL E. SPURLOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9906-01. Filed August 18, 2003. Daniel E. Spurlock, pro se. Edward L. Walter, for respondent. MEMORANDUM OPINION THORNTON, Judge: Respondent determined the following deficiencies in petitioner’s Federal income tax and additions to tax:1 1 All section references are to the applicable versions of the Internal Revenue Code; all Rule references are to the Tax Court...

Cicciari v. Comm'r, No. 9897-01 (2003)

T.C. Memo. 2003-179 UNITED STATES TAX COURT DAMON C. CICCIARI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9897-01. Filed June 18, 2003. Damon C. Cicciari, pro se. Lorianne Masano, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: By notice of deficiency dated May 11, 2001, respondent determined an $891 deficiency relating to petitioner’s 1998 Federal income taxes. The sole issue for decision is  - 2 - whether petitioner is liable, pursuant to...

HOGAN v. COMMISSIONER, No. 9886-01S (2003)

T.C. Summary Opinion 2003-8 UNITED STATES TAX COURT JAMES J. HOGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9886-01S. Filed February 3, 2003. Thomas F. Hewner, for petitioner. Jennifer S. McGinty, for respondent. PAJAK, 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, section references are to the Internal Revenue Code in effect...

BRINSON v. COMMISSIONER, No. 9846-02S (2003)

T.C. Summary Opinion 2003-89 UNITED STATES TAX COURT TAYLOR BRINSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9846-02S. Filed July 16, 2003. Taylor Brinson, pro se. John W. Sheffield, for respondent. POWELL, Special Trial Judge: This case was heard pursuant to the provisions of section 74631 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 should not be cited...

NEWELL v. COMMISSIONER, No. 9839-01S (2003)

T.C. Summary Opinion 2003-1 UNITED STATES TAX COURT NELL B. NEWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9839-01S. Filed January 7, 2003. Clarence F. Frazier, for petitioner. Brandi B. Darwin, for respondent. DINAN, 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 should...

Johns v. Comm'r, No. 9814-02 (2003)

T.C. Memo. 2003-140 UNITED STATES TAX COURT CHARLES JOHNS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9814-02. Filed May 19, 2003. Robert E. Salad and Joel L. Schwartz, for petitioner. Carol-Lynn E. Moran, for respondent. MEMORANDUM OPINION RUWE, Judge: Respondent determined a deficiency in petitioner’s Federal income tax of $276,387 for 1998. The only issue for our decision is whether the amounts that petitioner received in exchange for his assignments of his rights...

Christians v. Comm'r, No. 9814-01 (2003)

T.C. Memo. 2003-130 UNITED STATES TAX COURT KYL CHRISTIANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9814-01. Filed May 5, 2003. Ted E. Merriam and Kevin A. Planegger, for petitioner. Richard D. D’Estrada and Frederick J. Lockhart, Jr., for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: In a statutory notice of deficiency, mailed on May 4, 2001, respondent determined deficiencies in petitioner’s Federal income tax and penalties for the taxable...

None, No. 9803-00S (2003)

T.C. Summary Opinion 2003-61 UNITED STATES TAX COURT EDWARD CHARLES JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9803-00S. Filed May 27, 2003. Edward Charles Jones, pro se. Brook D. Remick, 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 1 Unless otherwise indicated, subsequent section references are to the Internal...

Jombo v. Comm'r, No. 980-02L (2003)

T.C. Memo. 2003-20 UNITED STATES TAX COURT AUGUSTIN BOLSOVER JOMBO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 980-02L. Filed January 22, 2003. Augustin Bolsover Jombo, pro se. Bradley C. Plovan, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determina- tion). FINDINGS OF FACT Most of the facts...

PAPPAS v. COMMISSIONER, No. 9750-01S (2003)

T.C. Summary Opinion 2003-79 UNITED STATES TAX COURT ANDREA PAPPAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9750-01S. Filed June 19, 2003. Leon Lebensbaum and Morris R. Sherman, for petitioner. Patricia A. Riegger, for respondent. GOLDBERG, 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...

Rodriguez v. Comm'r, No. 9686-00L (2003)

T.C. Memo. 2003-153 UNITED STATES TAX COURT SILVIA S. RODRIGUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9686-00L. Filed May 27, 2003. Silvia S. Rodriguez, pro se. Nancy C. Carver, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: On August 11, 2000, respondent sent petitioner a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (the lien or levy determination), in which respondent determined to proceed with...

SLIWINSKI v. COMMISSIONER, No. 9620-01S (2003)

T.C. Summary Opinion 2003-49 UNITED STATES TAX COURT HEATHER LEE COMEAU SLIWINSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9620-01S. Filed May 9, 2003. Heather Lee Comeau Sliwinski, pro se. Cynthia J. Olson and James Gehres, for respondent. VASQUEZ, Judge: This case was heard pursuant to section 7463.1 The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. Respondent determined a deficiency of $2,341 in...

Stark v. Comm'r, No. 9570-02L (2003)

T.C. Memo. 2003-47 UNITED STATES TAX COURT GLORIA M. STARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9570-02L. Filed February 25, 2003. Gloria M. Stark, pro se. Charles J. Graves, for respondent. MEMORANDUM OPINION THORNTON, Judge: Respondent has moved for summary judgment on the question of whether respondent may proceed with collection of petitioner’s outstanding tax liabilities for tax years 1994 through 1997. Summary judgment is intended to expedite litigation...

WESTERHUIS v. COMMISSIONER, No. 9568-02S (2003)

T.C. Summary Opinion 2003-116 UNITED STATES TAX COURT SHIRLEY WESTERHUIS, Petitioner, AND WILLIAM R. TIPPING, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9568-02S. Filed August 20, 2003. Shirley Westerhuis, pro se. William R. Tipping, pro se. J. Michael Melvin, for respondent. POWELL, Special Trial Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect at the time the petition was filed. The decision to be 1 Unless...