Benson v. Comm'r, Nos. 585-98, 19416-98, 19417-98, 19421-98, 12967-00, and 14171-01 (2004)

T.C. Memo. 2004-272 UNITED STATES TAX COURT ERIC B. BENSON, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 585-98, 19416-98, Filed November 29, 2004. 19417-98, 19421-98, 12967-00, 14171-01. John M. Youngquist, for petitioners. Michael E. Melone and Charlotte Mitchell, for respondent. 1 Cases of the following petitioners are consolidated herewith: Brad D. Benson, docket No. 19416-98; Mark D. Benson, docket No. 19417-98; Eric B. Benson, docket No. 19421-98;...

SPANIER v. COMMISSIONER, Nos. 4692-03S, 5428-03S (2004)

T.C. Summary Opinion 2004-106 UNITED STATES TAX COURT LAWRENCE MICHAEL SPANIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent PAMELA SPANIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4692-03S, 5428-03S. Filed August 3, 2004. Lawrence Michael Spanier, pro se in docket No. 4692-03S. Pamela Spanier, pro se in docket No. 5428-03S. Huong T. Duong, for respondent. DEAN, Special Trial Judge: These consolidated cases were heard pursuant to the provisions of...

Gouveia v. Comm'r, Nos. 288-03, 562-03, 563-03, 564-03 (2004)

T.C. Memo. 2004-256 UNITED STATES TAX COURT GREG WILLIAM GOUVEIA, a.k.a. GREG W. GOUVEIA, a.k.a. GREG GOUVEIA AND CAROL ANN GOUVEIA, a.k.a. CAROL GOUVEIA, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 288-03, 562-03, Filed November 9, 2004. 563-03, 564-03. Joe Alfred Izen, Jr., for petitioners. Michael E. Melone, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: In separate notices of deficiency, respondent determined the following income...

APPLEGATE v. COMMISSIONER, Nos. 19676-02S, 19692-02S (2004)

T.C. Summary Opinion 2004-113 UNITED STATES TAX COURT WILLIAM G. APPLEGATE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent LUCY S. WANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 19676-02S, 19692-02S. Filed August 24, 2004. William G. Applegate, pro se in docket No. 19676-02S. Lucy S. Wang, pro se in docket No. 19692-02S. Timothy S. Sinnott, for respondent. DEAN, Special Trial Judge: These consolidated cases were heard pursuant to the provisions of...

Del Monico v. Comm'r, No. 9969-02 (2004)

T.C. Memo. 2004-92 UNITED STATES TAX COURT STEPHEN & DAWN DEL MONICO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9969-02. Filed April 5, 2004. Elizabeth A. Maresca, Janelle Winston, and Judith Aarons, for petitioners. William C. Bogardus, for respondent. MEMORANDUM OPINION WOLFE, Special Trial Judge: Respondent determined a deficiency in petitioners’ Federal income tax for 1999 in the amount of $3,476. References herein to petitioner in the singular are to Stephen...

CORDUAN v. COMMISSIONER, No. 9939-02S (2004)

T.C. Summary Opinion 2004-51 UNITED STATES TAX COURT RICHARD WILLIAM CORDUAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9939-02S. Filed May 4, 2004. Richard William Corduan, pro se. Kathleen C. Schlenzig, for respondent. DEAN, Special Trial Judge: This case was heard under the provisions of section 7463 of the Internal Revenue Code as in effect at the time the petition was filed. Unless otherwise indicated, all other section references are to the Internal Revenue...

Aaron v. Comm'r, No. 9879-01L (2004)

T.C. Memo. 2004-65 UNITED STATES TAX COURT PHILLIP AND GLADIES AARON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9879-01L. Filed March 12, 2004. Phillip and Gladies Aaron, pro sese. Catherine L. Campbell, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: This case was commenced in response to a Notice of Determination Concerning Collection Action(s) Under Sections 63201 and 6330. The issue is whether respondent may 1 Unless otherwise indicated,...

JAMES v. COMMISSIONER, No. 9856-03S (2004)

T.C. Summary Opinion 2004-176 UNITED STATES TAX COURT VICKI JO JAMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9856-03S. Filed December 28, 2004. Steve Allen Claus, for petitioner. Abbey B. Garber and Adam L. Flick (specially recognized), for respondent. CARLUZZO, 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.1 The decision to be 1 Unless otherwise...

Hunter v. Comm'r, No. 9856-02 (2004)

T.C. Memo. 2004-81 UNITED STATES TAX COURT THOMAS W. HUNTER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9856-02. Filed March 23, 2004. James David Leckrone, for petitioner. Rebecca Dance Harris, for respondent. MEMORANDUM OPINION HOLMES, Judge: In September 1998, petitioner Thomas Hunter moved from Gallatin to Hendersonville, Tennessee. He knew when he moved that the IRS was auditing his tax returns. In October 1998, he hired new accountants to represent him, and...

Hackworth v. Comm'r, No. 9786-02 (2004)

T.C. Memo. 2004-173 UNITED STATES TAX COURT EDMAN AND DEBBIE KAY HACKWORTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9786-02. Filed July 22, 2004. William H. Thomas III, for petitioners. James R. Rich, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies and penalties with respect to petitioners’ Federal income taxes for 1998 and 1999 as follows:  - 2 - Penalties Year Deficiency Sec. 6662 Sec. 6663 1998 $31,816 $...

Skrizowski v. Comm'r, No. 9652-02L (2004)

T.C. Memo. 2004-229 UNITED STATES TAX COURT MITCHELL F. SKRIZOWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9652-02L. Filed October 7, 2004. Aline H. Lotter, for petitioner. Carina J. Campobasso, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Pursuant to section 6330(d),1 petitioner seeks review of respondent’s determination to leave the notices of liens for petitioner’s 1986, 1987, 1988, 1989, and 1992 tax liabilities in place. 1 Unless...

Ratke v. Comm'r, No. 9641-01L (2004)

T.C. Memo. 2004-86 UNITED STATES TAX COURT THOMAS J. AND BONNIE F. RATKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9641-01L. Filed March 25, 2004. Jack B. Schiffman, for petitioners. Anne W. Durning, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: The issue for decision is whether respondent abused his discretion in determining to proceed with collection. FINDINGS OF FACT On April 15, 1994, petitioners timely filed their 1993 Federal income...

InterTAN, Inc. v. Comm'r, No. 9599-02 (2004)

T.C. Memo. 2004-1 UNITED STATES TAX COURT INTERTAN, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9599-02. Filed January 5, 2004. Raymond P. Wexler and David C. Kung, for petitioner. James M. Cascino, David B. Flassing, and John J. Comeau, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined to impose a  - 2 - $1,000,8191 accuracy-related penalty under section 6662(a)2 on petitioner for its taxable year ended June 30, 1993....

Solvie v. Comm'r, No. 9525-98 (2004)

T.C. Memo. 2004-55 UNITED STATES TAX COURT JERE J. AND PAULETTE M. SOLVIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9525-98. Filed March 9, 2004. Garry A. Pearson, Jon J. Jensen, and Alexander F. Reichert, for petitioners. Blaine C. Holiday, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined deficiencies of $3,248, $3,577, and $5,817 in petitioners’ Federal income tax (tax) for 1993, 1994, and 1995, respectively.  - 2 -...

Fargo v. Comm'r, No. 9492-02L (2004)

T.C. Memo. 2004-13 UNITED STATES TAX COURT CHARLES G. AND ELIZABETH A. FARGO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9492-02L. Filed January 16, 2004. Dennis N. Brager, for petitioners. Linette B. Angelastro, for respondent. MEMORANDUM OPINION HOLMES, Judge: The petitioners, Charles and Elizabeth Fargo, bought two tax shelters 20 years ago. When respondent disallowed their losses and sent them a notice of deficiency in 2000, time and the compounding of interest...

COCCIA v. COMMISSIONER, No. 9357-03S (2004)

T.C. Summary Opinion 2004-159 UNITED STATES TAX COURT THOMAS N. COCCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9357-03S. Filed November 18, 2004. Thomas N. Coccia, pro se. Jason M. Kuratnick, for respondent. DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time that the petition was filed. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code...

Roark v. Comm'r, No. 9231-02; No. 5105-03 (2004)

T.C. Memo. 2004-271 UNITED STATES TAX COURT DAVID C. ROARK and ESTATE OF IRENE ROARK, DECEASED, DAVID C. ROARK, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9231-02, 5105-03. Filed November 29, 2004. Earl S. Howell and Timothy R. Simonds, for petitioners. Edsel Ford Holman, Jr., for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HOLMES, Judge: In 1998, David Roark gave $160,000 to a charity, the National Community Foundation (“NCF”). NCF sent him...

RAHIMI v. COMMISSIONER, No. 9218-03S (2004)

T.C. Summary Opinion 2004-156 UNITED STATES TAX COURT HOORA RAHIMI AND ISAAC WILLIAM HAMMOND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9218-03S. Filed November 10, 2004. Hoora Rahimi and Isaac William Hammond, pro sese. Jack T. Anagnostis, for respondent. DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time that the petition was filed. Unless otherwise indicated, subsequent...

BOULDEN v. COMMISSIONER, No. 9217-03S (2004)

T.C. Summary Opinion 2004-124 UNITED STATES TAX COURT RONALD LEWIS BOULDEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9217-03S. Filed September 8, 2004. Ronald Lewis Boulden, pro se. James N. Beyer, for respondent. DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time that the petition was filed. Unless otherwise indicated, subsequent section references are to the Internal Revenue...

Reimels v. Comm'r, No. 9182-02 (2004)

Reimels v. Comm'r, No. 9182-02 (2004)