T.C. Memo. 2008-222 UNITED STATES TAX COURT CYNTHIA G. WILCOX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9907-02, 22015-03, Filed October 1, 2008. 22590-04. Mitchell I. Horowitz, for petitioner. Michael D. Zima, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WELLS, Judge: Respondent determined the following deficiencies in income tax and penalties for petitioner’s respective taxable years: - 2 - Penalty Year Deficiency Sec. 6663 1997 $320,441 $240,330.75...
T.C. Memo. 2008-168 UNITED STATES TAX COURT MICHAEL T. HAWKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9859-05, 15327-05. Filed July 14, 2008. P failed to file Federal income tax returns for 2002 and 2003. R determined deficiencies and additions to tax pursuant to sec. 6651(a)(1) and (2), I.R.C., for P’s 2002 and 2003 tax years and pursuant to sec. 6654(a), I.R.C., for P’s 2003 tax year. Held: P is liable for the deficiencies and additions to tax as determined by...
T.C. Memo. 2008-215 UNITED STATES TAX COURT LOWELL ALAN BAISDEN, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9613-05, 1436-06, Filed September 16, 2008. 2387-06. Lowell Alan Baisden, pro se. Mindy S. Meigs, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies in petitioners’ Federal income taxes, additions to tax, and fraud penalties as follows: 1 Cases of the following petitioners are consolidated herewith:...
T.C. Memo. 2008-133 UNITED STATES TAX COURT JEFFREY M. BIGLER AND CASSANDRA M. BIGLER, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9541-06, 9542-06, Filed May 19, 2008. 9543-06. Robert M. Galloway, for petitioners. William F. Barry IV and Benjamin De Luna, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined deficiencies in petitioners’ income tax for 2002 and penalties thereon as follows: 1 Cases of the following...
T.C. Summary Opinion 2008-152 UNITED STATES TAX COURT ORLIE E. FAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8916-07S, 8927-07S. Filed December 8, 2008. James Allen Brown, for petitioner. Ann Darnold, for respondent. HAINES, Judge: These consolidated cases were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petitions were filed.1 Pursuant to section 7463(b), the decisions to be entered are not reviewable by any 1...
T.C. Memo. 2008-233 UNITED STATES TAX COURT CLIFTON K. WILLIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent SHERI A. WILLIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 7140-06, 7222-06. Filed October 21, 2008. Clifton K. Willis and Sheri A. Willis, pro sese. Christopher S. Kippes, for respondent. MEMORANDUM OPINION GERBER, Judge: These consolidated cases were submitted fully stipulated pursuant to Rule 122. Unless otherwise indicated, all section...
T.C. Memo. 2008-228 UNITED STATES TAX COURT PATRICK S. ARNOLD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 708-06, 12304-06, Filed October 8, 2008. 12312-06, 12475-06. Steven D. Morford, for petitioner. Kelly M. Davidson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: In these consolidated cases, respondent determined the following deficiencies and additions to tax with respect to petitioner’s Federal income taxes: - 2 - Additions to Tax...
T.C. Memo. 2008-265 UNITED STATES TAX COURT DAVID W. AND CONNIE L. SWANSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent FSH SERVICES, R. RICHARD EVANS, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 550-00, 551-00. Filed December 1, 2008. Joe Alfred Izen, Jr., for petitioners. Erin K. Salel and Jolene Itakura, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: In these consolidated cases, respondent determined the following...
T.C. Memo. 2008-144 UNITED STATES TAX COURT FPL GROUP, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5271-96, 6653-00, Filed May 28, 2008. 10811-00.1 K. Lee Blalack and Chris Faiferlick, for petitioner. Jill A. Frisch and Halvor N. Adams, III, for respondent. MEMORANDUM OPINION RUWE, Judge: This opinion involves petitioner’s motions to enforce settlement agreement (motions) filed pursuant to Rule 502 1 By order dated Jan. 17, 2007, these cases...
T.C. Summary Opinion 2008-94 UNITED STATES TAX COURT REGINALD JARRETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent THOMAS JARRETT AND JUDA L. JARRETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4873-06S, 4874-06S. Filed July 31, 2008. Reginald Jarrett and Thomas Jarrett, pro sese. Jeanne Gramling, for respondent. SWIFT, Judge: These consolidated cases were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the...
T.C. Memo. 2008-17 UNITED STATES TAX COURT DWIGHT S. & ANTONINA K. PLATT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent HERBERT & CHRISTINE BANGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4467-06, 7221-06. Filed January 31, 2008. W. Randolph Shump, for petitioners in docket No. 4467-06. Stuart Henry Levine, for petitioners in docket No. 7221-06. Bradley C. Plovan, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent...
T.C. Memo. 2008-29 UNITED STATES TAX COURT NICHOLAS MACK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent NICOLAS MACK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 446-06, 26301-06. Filed February 13, 2008. Nicholas Mack, pro se. Mark J. Miller, for respondent. MEMORANDUM OPINION GERBER, Judge: By order dated May 21, 2007, these deficiency cases were scheduled for trial on September 24, 2007, at Milwaukee, Wisconsin. In each case, respondent moved at trial...
T.C. Memo. 2008-246 UNITED STATES TAX COURT DONALD L. AND EVELYN RUSSELL, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4425-05, 4456-05, Filed October 30, 2008. 4688-05. Jon J. Jensen, for petitioners. Jack Forsberg, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: These cases are before the Court consolidated for purposes of trial, briefing, and opinion. Donald and Evelyn Russell (the Russells), Loren and Dawn Kopseng 1 Cases of the...
T.C. Summary Opinion 2008-42 UNITED STATES TAX COURT JOSEPH CORNELIUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4151-06S, 4157-06S. Filed April 23, 2008. Joseph Cornelius, pro se. Jeffrey D. Heiderscheit, for respondent. CARLUZZO, Special Trial Judge: Each of these consolidated cases was heard pursuant to the provisions of section 7463.1 1 Unless otherwise indicated, section references are to the Internal Revenue Code of 1986, as amended, in effect for the relevant...
T.C. Memo. 2008-279 UNITED STATES TAX COURT DAVID C. AND WENDY CLARK, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4092-05, 4296-05, Filed December 15, 2008. 4589-05, 4592-05, 5161-05, 5162-05, 5163-05. Paul E. Kent, for petitioners. Catherine G. Chang and Jon D. Feldhammer, for respondent. 1 Cases of the following petitioners are consolidated herewith: American Synergy Asbestos Removal Services, Inc., a.k.a. Synergy Environmental, Inc., docket No. 4296-05;...
T.C. Memo. 2008-294 UNITED STATES TAX COURT VIRGILIO M. AND MAGDALENA R. BASCOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent RVP CORPORATION, A NEVADA CORPORATION a.k.a. LAGUNA LAKE COTTAGE a.k.a. PMRX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 3836-06, 3837-06. Filed December 23, 2008. R determined a deficiency in Federal income tax and a penalty pursuant to sec. 6662(a), I.R.C., for the Bascoses’ 2002 tax year. R also determined a deficiency and...
