Nhuss Trust v. Comm'r, Nos. 9938-04, 9939-04, 10070-04, 10071-04 (2005)

T.C. Memo. 2005-236 UNITED STATES TAX COURT NHUSS TRUST, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9938-04, 9939-04, Filed October 11, 2005. 10070-04, 10071-04. Anthony V. Diosdi, for petitioners. John W. Strate and Thomas D. Greenaway, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies and penalties in petitioners’ Federal income tax as follows: 1 Cases of the following petitioners are consolidated...

Maguire/Thomas Ptnrs. Fifth & Grand v. Comm'r, Nos. 9834-00, 9835-00 (2005)

T.C. Memo. 2005-34 UNITED STATES TAX COURT MAGUIRE/THOMAS PARTNERS FIFTH & GRAND, LTD., MAGUIRE/THOMAS PARTNERS GRAND PLACE TOWER, LTD., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent MAGUIRE/THOMAS PARTNERS LIBRARY SQUARE, LTD., MAGUIRE/THOMAS PARTNERS, HOPE PLACE, LTD., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9834-00, 9835-00. Filed February 28, 2005. Brian J. Seery and David H. Benz, for petitioners. Bradley...

Sam Kong Fashions, Inc. v. Comm'r, Nos. 9600-02, 9601-02 (2005)

T.C. Memo. 2005-157 UNITED STATES TAX COURT SAM KONG FASHIONS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent SAM KONG AND RUN YUAN CHEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9600-02, 9601-02. Filed June 28, 2005. Gary Lee, for petitioners. Gerald A. Thorpe and James N. Beyer, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: Respondent determined deficiencies and penalties with respect to petitioners’ Federal income taxes...

Hickey v. Comm'r, Nos. 9582-04, 9592-04, 9703-04, 10519-04 (2005)

T.C. Memo. 2005-189 UNITED STATES TAX COURT PATRICK CARLIN HICKEY, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9582-04, 9592-04, Filed July 28, 2005. 9703-04, 10519-04. Patrick Carlin Hickey, pro se. Robert P. Gettys, for petitioner Sharon JoAnn Hickey. Louis H. Hill, for respondent. 1 Cases of the following petitioners are consolidated herewith: Patrick Carlin Hickey, docket No. 9592-04; Sharon JoAnn Hickey, docket No. 9703-04; and Sharon JoAnn Hickey (and...

Brooks v. Comm'r, Nos. 8981-03, 8983-03 (2005)

T.C. Memo. 2005-204 UNITED STATES TAX COURT FLEMING G. AND SHERRY H. BROOKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ESTATE OF FLEMING S. BROOKS, DECEASED, WILLIAM H. CARR AND MERLE R. BROOKS, PERSONAL REPRESENTATIVES AND MERLE R. BROOKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8981-03, 8983-03.1 Filed August 25, 2005. Jo Karen Parr, Alan E. Rothfeder, and Carla C. Gilmore, for petitioners. Marshall R. Jones and Robert W. West III, for...

Sparkman v. Comm'r, Nos. 8400-03, 8650-03 (2005)

T.C. Memo. 2005-136 UNITED STATES TAX COURT JAMES S. SPARKMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent MERCURY SOLAR PTO, AMANDA MCKEOGH, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8400-03, 8650-03. Filed June 13, 2005. Paul J. Sulla, Jr., for petitioners. Henry E. O’Neill, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: Respondent determined the following deficiencies, additions to tax, and penalties with respect...

SEIU v. Comm'r, Nos. 8398-04L, 8399-04L (2005)

SEIU v. Comm'r, Nos. 8398-04L, 8399-04L (2005)

SEIU v. Comm'r, Nos. 8398-04L, 8399-04L (2005)

SEIU v. Comm'r, Nos. 8398-04L, 8399-04L (2005)

Strong v. Comm'r, Nos. 821-01, 2048-01 (2005)

T.C. Memo. 2005-125 UNITED STATES TAX COURT TIMOTHY DEAN STRONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent STRONG CONSTRUCTION CO., INC., A MINNESOTA CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 821-01, 2048-01. Filed May 26, 2005. Thomas E. Brever, for petitioners. John C. Schmittdiel, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Respondent determined deficiencies in petitioners’ Federal income tax, additions to...

Etkin v. Comm'r, Nos. 7627-02L, 17722-03L (2005)

T.C. Memo. 2005-245 UNITED STATES TAX COURT DAVIS AND LOIS ETKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 7627-02L, 17722-03L. Filed October 20, 2005. Davis and Lois Etkin, pro se. Michelle L. Maniscalco, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: These consolidated cases concern: (1) A notice of determination concerning collection action (notice of determination) upholding liens under section 6320 for petitioners’ taxable years 1997...

Lenzen v. Comm'r, Nos. 7422-03, 7423-03 (2005)

T.C. Memo. 2005-120 UNITED STATES TAX COURT ALAN D. LENZEN AND DIANNE LENZEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ROYAL AMERICAN FOODS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 7422-03, 7423-03. Filed May 24, 2005. Gregory R. Troy, for petitioners in docket No. 7422-03. Daniel W. Schermer, for petitioner in docket No. 7423-03. Helen H. Keuning, for respondent.  - 2 - MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Respondent...

Menard, Inc. v. Comm'r, Nos. 673-02, 674-02 (2005)

T.C. Memo. 2005-3 UNITED STATES TAX COURT MENARD, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent JOHN R. MENARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket Nos. 673-02, 674-02. Filed January 6, 2005. Robert E. Dallman, Vincent J. Beres, and Robert J. Misey, Jr., for petitioners. Christa A. Gruber, J. Paul Knap, and Michael Calabrese, for respondent. * This opinion supplements our previously filed opinion in Menard, Inc. v. Commissioner, T.C. Memo. 2004-...

Stang v. Comm'r, Nos. 6371-03, 19150-03 (2005)

T.C. Memo. 2005-154 UNITED STATES TAX COURT ALAN D. STANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6371-03, 19150-03. Filed June 27, 2005. R determined deficiencies and additions to tax for P’s 1999, 2000, and 2001 taxable years. Held: P received unreported income in the form of wages and nonemployee compensation during 1999, 2000, and 2001, upon which he is liable for Federal income taxes. Held, further, P is liable for self-employment taxes pursuant to sec. 1401,...

Santa Monica Pictures, L.L.C. v. Comm'r, Nos. 6163-03, 6164-03 (2005)

T.C. Memo. 2005-104 UNITED STATES TAX COURT SANTA MONICA PICTURES, LLC, PERRY LERNER, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent CORONA FILM FINANCE FUND, LLC, PERRY LERNER, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6163-03, 6164-03.* Filed May 11, 2005. George W. Connelly, Jr., Linda S. Paine, and Phyllis Ann Guillory, for petitioner. James P. Thurston, H. Clifton Bonney, Jr., and Kenneth C. Peterson, for...

PK Ventures, Inc. v. Comm'r, Nos. 5836-99, 6395-99, 10154-99 (2005)

T.C. Memo. 2005-56 UNITED STATES TAX COURT PK VENTURES, INC. AND SUBSIDIARIES, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5836-99, 6395-99, Filed March 28, 2005. 10154-99. This opinion was withdrawn by order dated March 7, 2006.

Kemp v. Comm'r, Nos. 5794-98, 143-00 (2005)

T.C. Memo. 2005-40 UNITED STATES TAX COURT ROBERT B. KEMP, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5794-98, 143-00. Filed March 3, 2005. John P. Konvalinka, for petitioner. Monica D. Armstrong, for respondent. MEMORANDUM OPINION FOLEY, Judge: This matter is before the Court on petitioner’s Motion to Recover Reasonable Litigation Costs pursuant to section 7430 and Rule 231.1 This Court ruled in 1 Unless otherwise indicated, all section references are to the...

Hubert Enters. v. Comm'r, Nos. 4366-03, 10669-03, 16798-03 (2005)

Hubert Enters. v. Comm'r, Nos. 4366-03, 10669-03, 16798-03 (2005)

Hubert Enters. v. Comm'r, Nos. 4366-03, 10669-03, 16798-03 (2005)

Hubert Enters. v. Comm'r, Nos. 4366-03, 10669-03, 16798-03 (2005)

Blasius v. Comm'r, Nos. 4366-01, 4367-01, 4368-01 (2005)

T.C. Memo. 2005-214 UNITED STATES TAX COURT JAMES E. BLASIUS AND MARY JO BLASIUS, ET AL.1, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4366-01, 4367-01, Filed September 14, 2005. 4368-01. Ps and R have settled all issues in these consolidated cases save for Ps’ claims made pursuant to sec. 7430, I.R.C., for recovery of administrative and litigation costs totaling $8,700.50. Ps’ grounds for recovery are that R’s position in these proceeding with respect to the...

Xilinx Inc. v. Comm'r, Nos. 4142-01, 702-03 (2005)

Xilinx Inc. v. Comm'r, Nos. 4142-01, 702-03 (2005)