Dixon v. Comm'r, Nos. 9382-83, 10588-83, 17642-83, 17646-83, 27053-83, 4201-84; 10931-84, 15907-84, 20119-84, 28723-84, 38757-84, 38965-84; 40159-84, 22783-85, 30010-85, 30979-85, 29643-86, 35608-86; 13477-87, 479-89, 8070-90, 19464-92, 621-94, 7205-94, 9532-94; 17992-95, (2006)

T.C. Memo. 2006-190 UNITED STATES TAX COURT JERRY AND PATRICIA A. DIXON, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent 1 This Memorandum Opinion supplements Dixon v. Commissioner, T.C. Memo. 2006-90. Cases of the following petitioners have been treated as related to the above-captioned case for purposes of giving effect to the mandates of the Court of Appeals for the Ninth Circuit in Dixon v. Commissioner, 316 F.3d 1041 , 1047 (9th Cir. 2003), as amended Mar. 18, 2003 (...

Dixon v. Comm'r, Nos. 9382-83, 10588-83, 17642-83, 17646-83, 27053-83, 4201-84, 10931-84, 15907-84, 20119-84, 28723-84, 38757-84, 38965-84, 40159-84, 22783-85, 30010-85, 30979-85, 29643-86, 35608-86, 13477-87, 479-89, 8070-90, 19464-92, 621-94, 7205-94, 9532-94, 17992-95, (2006)

T.C. Memo. 2006-90 UNITED STATES TAX COURT JERRY AND PATRICIA A. DIXON, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9382-83, 10588-83, Filed May 2, 2006. 17642-83, 17646-83, 1 Cases of the following petitioners have been treated as cases related to the above-captioned case for purposes of the additional evidentiary hearing required to give effect to the mandates of the Court of Appeals for the Ninth Circuit in Dixon v. Commissioner, 316 F.3d 1041 , 1047 (9th...

168 Garment, Inc. v. Comm'r, Nos. 9243-04, 17152-04, 17153-04 (2006)

T.C. Memo. 2006-23 UNITED STATES TAX COURT 168 GARMENT, INC., ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9243-04, 17152-04, Filed February 14, 2006. 17153-04. Lang Thi Ngo, pro se. Michael W. Berwind, for respondent. MEMORANDUM OPINION FOLEY, Judge: The issues for decision are whether 168 Garment, Inc. (168 Garment), and Lang Thi Ngo (Ms. Ngo) failed to 1 Cases of the following petitioners are consolidated herewith: Lang Thi Ngo, docket No. 17152-04; and...

HJ Builders, Inc. v. Comm'r, Nos. 8841-05; 8842-05 (2006)

T.C. Memo. 2006-278 UNITED STATES TAX COURT HJ BUILDERS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent PAUL W. AND CHARLENE R. WRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8841-05, 8842-05. Filed December 28, 2006. Joseph Jay Bullock and Karen Bullock Kreeck, for petitioners. S. Mark Barnes, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies and penalties in these consolidated cases with...

Total Health Ctr. Trust v. Comm'r, Nos. 8793-05, 8794-05, 8795-05, 8796-05, 8797-05 (2006)

T.C. Memo. 2006-226 UNITED STATES TAX COURT TOTAL HEALTH CENTER TRUST, BONNIE STEJSKAL, TRUSTEE, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8793-05, 8794-05, Filed October 24, 2006. 8795-05, 8796-05, 8797-05. Joe Alfred Izen, Jr., for petitioners. Sheila R. Pattison, for respondent. 1 The cases of the following petitioners were consolidated for purposes of trial, briefing, and opinion: Country Rose Holdings Trust, Bonnie Stejskal, Trustee, docket No. 8794-...

Estate of Baird v. Comm'r, Nos. 8656-99, 8657-99 (2006)

T.C. Memo. 2006-140 UNITED STATES TAX COURT ESTATE OF JOHN L. BAIRD, DECEASED, ELLEN B. KIRKLAND AND J. SAMUEL BAIRD, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ESTATE OF SARAH W. BAIRD, DECEASED, ELLEN B. KIRKLAND AND J. SAMUEL BAIRD, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8656-99, 8657-99. Filed July 5, 2006. William T.F. Dykes, for petitioners. Wanda M. Cohen, for respondent. SUPPLEMENTAL MEMORANDUM OPINION GERBER,...

Estate of Rosen v. Comm'r, Nos. 7575-04, 7576-04 (2006)

T.C. Memo. 2006-115 UNITED STATES TAX COURT ESTATE OF LILLIE ROSEN, DECEASED, ILENE FIELD AND HERBERT SILVER, CO-PERSONAL REPRESENTATIVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ESTATE OF LILLIE ROSEN, DECEASED, DONOR, ILENE FIELD AND HERBERT SILVER, CO-PERSONAL REPRESENTATIVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 7575-04, 7576-04. Filed June 1, 2006. Marvin A. Kirsner, Daniel D. Mielnicki, G. Michelle Ferreira, and Jerome M. Hesch, for...

Perry v. Comm'r, Nos. 619-04, 18226-04 (2006)

T.C. Memo. 2006-77 UNITED STATES TAX COURT KENNETH DAVID PERRY AND LINDA RUTH PERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 619-04, 18226-04. Filed April 18, 2006. Ps’ claimed net capital losses were disallowed to the extent they exceeded $3,000, on authority of sec. 1211(b), I.R.C. 1986. Held: This limitation does not prevent the taxes imposed by secs. 1 and 55, I.R.C. 1986, from being taxes on income within the meaning of the Sixteenth Amendment to the...

Pillay v. Comm'r, Nos. 5872-04S, 17168-04S (2006)

T.C. Summary Opinion 2006-93 UNITED STATES TAX COURT GUNASUNDRAN R. PILLAY AND KALAIVANI GOVENDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5872-04S, 17168-04S. Filed June 8, 2006. Gunasundran R. Pillay and Kalaivani Govender, pro sese. Margaret A. Martin, for respondent. PANUTHOS, Chief Special Trial Judge: These cases were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petitions were filed. The decisions...

Benson v. Comm'r, Nos. 585-98, 19416-98, 19417-98, 19421-98, 12967-00, 14171-01 (2006)

T.C. Memo. 2006-55 UNITED STATES TAX COURT ERIC B. BENSON, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket Nos. 585-98, 19416-98, Filed March 27, 2006. 19417-98, 19421-98, 12967-00, 14171-01. John M. Youngquist, for petitioners. Michael E. Melone, 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; and Burton O. and Elizabeth C....

PK Ventures, Inc. v. Comm'r, Nos. 5836-99, 6395-99, 10154-99 (2006)

T.C. Memo. 2006-36 UNITED STATES TAX COURT PK VENTURES, INC. AND SUBSIDIARIES, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket Nos. 5836-99, 6395-99, Filed March 7, 2006. 10154-99. B. Gray Gibbs, Daniel C. Johnson, and Philip Alan Diamond, for petitioners (at trial). Sheldon M. Kay and Thomas Cullinan, for petitioners (on reconsideration). Kirk S. Chaberski and Benjamin A. de Luna, for respondent. 1 Cases of the following petitioners are consolidated herewith: P.K....

Estate of Landers v. Comm'r, Nos. 5791-05, 5792-05L, 11015-05L (2006)

T.C. Memo. 2006-230 UNITED STATES TAX COURT ESTATE OF MARGARET LANDERS, DECEASED, DALE SELTZER, CO-ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5791-05, 5792-05L, Filed October 26, 2006. 11015-05L. Elliott H. Kajan and Steve Mather, for petitioner. Elaine T. Fuller, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: In docket No. 5791-05, the Estate of Margaret Landers, Deceased, Dale Seltzer, Co-Administrator, petitioned the Court to...

Estate of Stewart v. Comm'r, Nos. 5520-05, 5521-05 (2006)

T.C. Memo. 2006-225 UNITED STATES TAX COURT ESTATE OF MARGOT STEWART, DECEASED, BRANDON STEWART, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ESTATE OF MARGOT STEWART, DECEASED, DONOR, BRANDON STEWART, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5520-05, 5521-05. Filed October 24, 2006. Kirk H. O’Ferrall, Kathleen M. Citera, and Robert Callagy (specially recognized), for petitioners. Shawna A. Early and Lydia A. Branche, for...

RAY v. COMMISSIONER, Nos. 5316-05S, 7558-05S (2006)

T.C. Summary Opinion 2006-110 UNITED STATES TAX COURT JOHN R. RAY IV AND ROCHELLE L. RAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent JENNIE S. RAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5316-05S, 7558-05S. Filed July 17, 2006. Juan F. Vasquez, Jr., for petitioners in docket No. 5316- 05S. Peter A. Lowy, for petitioner in docket No. 7558-05S. Gordon P. Sanz, for respondent. DEAN, Special Trial Judge: These consolidated cases were heard pursuant...

Kohler v. Comm'r, Nos. 4621-03, 4622-03, 4646-03, 4649-03 (2006)

T.C. Memo. 2006-152 UNITED STATES TAX COURT HERBERT V. KOHLER, JR., ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4621-03, 4622-03, Filed July 25, 2006. 4646-03, 4649-03. Phillip H. Martin, Peter S. Hendrixson, Mary J. Streitz, Nathan E. Honson, Peter W. Carter, and John Rock, for petitioners. J. Anthony Hoefer and George Bezold, for respondent. 1 This case is consolidated for briefing, trial, and opinion with that of Ruth DeYoung Kohler, docket No. 4622-03,...

Nwankwo v. Comm'r, Nos. 3981-05S, 8353-05S (2006)

T.C. Summary Opinion 2006-187 UNITED STATES TAX COURT EMMANUEL M. AND BLESSING N. NWANKWO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 3981-05S, 8353-05S. Filed December 12, 2006. Emmanuel M. and Blessing N. Nwankwo, pro sese. Robert Mopsick, for respondent. GOLDBERG, Special Trial Judge: These consolidated cases were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petitions were filed. The decisions to be...

Fed. Home Loan Mortg. Corp. v. Comm'r, Nos. 3941-99, 15626-99 (2006)

T.C. Memo. 2006-153 UNITED STATES TAX COURT FEDERAL HOME LOAN MORTGAGE CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 3941-99, 15626-99. Filed July 25, 2006. At the close of business on Dec. 31, 1984, P had 30 debt instruments outstanding on which it paid effective contract interest rates that were below current interest rates that P would have incurred had it issued comparable debt instruments. P’s right to use the proceeds of these financing arrangements...

Horowitz v. Comm'r, Nos. 3422-05, 3854-05 (2006)

T.C. Memo. 2006-91 UNITED STATES TAX COURT LAWRENCE HOROWITZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 3422-05, 3854-05. Filed May 2, 2006. Lawrence Horowitz, pro se. Donald A. Glasel, for respondent. MEMORANDUM OPINION COHEN, Judge: Respondent determined deficiencies of $7,515, and $13,352 in petitioner’s Federal income taxes for 2001 and 2002, respectively. Respondent also determined additions to tax of $1,690.20 and $2,766.37 under section 6651(a)(1) and $297.24...

Huffman v. Comm'r, Nos. 2845-04, 2846-04, 2847-04, 2848-04 (2006)

Huffman v. Comm'r, Nos. 2845-04, 2846-04, 2847-04, 2848-04 (2006)

Huffman v. Comm'r, Nos. 2845-04, 2846-04, 2847-04, 2848-04 (2006)

Huffman v. Comm'r, Nos. 2845-04, 2846-04, 2847-04, 2848-04 (2006)