Hakim v. Comm'r, T.C. Summ. Op. 2009-92 (2009)

T.C. Summary Opinion 2009-92 UNITED STATES TAX COURT JOSEPH HAKIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15227-07S. Filed June 8, 2009. Joseph Hakim, pro se. Catherine S. Tyson, for respondent. CHIECHI, Judge: This case was heard pursuant to the provi- sions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Pursuant to section 7463(b), the deci- sion to be entered is not reviewable by any other court, and this opinion shall not...

Humes v. Comm'r, T.C. Summ. Op. 2009-100 (2009)

T.C. Summary Opinion 2009-100 UNITED STATES TAX COURT KATHERINE A. HUMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23824-07S. Filed July 6, 2009. Katherine A. Humes, pro se. Richard J. Hassebrock, for respondent. DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and...

Dixon v. Comm'r, Nos. 9382-83, 15907-84, 30979-85 (2009)

Dixon v. Comm'r, Nos. 9382-83, 15907-84, 30979-85 (2009)

Dixon v. Comm'r, Nos. 9382-83, 15907-84, 30979-85 (2009)

Dixon v. Comm'r, Nos. 9382-83, 15907-84, 30979-85 (2009)

Sparkman v. Comm'r, Nos. 9278-08L, 9279-08L (2009)

T.C. Memo. 2009-308 UNITED STATES TAX COURT JAMES SCOTT SPARKMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9278-08L, 9279-08L. Filed December 28, 2009. James Scott Sparkman, pro se. Jonathan J. Ono, for respondent. MEMORANDUM OPINION GOEKE, Judge: These consolidated cases involve respondent’s efforts to collect income taxes and section 66721 trust fund recovery penalties through lien and levy. Jurisdiction is based upon section 6330(d). Petitioner’s sole argument...

Estate of Malkin v. Comm'r, Nos. 9222-05, 9252-05, 9253-05, 9531-05 (2009)

T.C. Memo. 2009-212 UNITED STATES TAX COURT ESTATE OF ROGER D. MALKIN, DECEASED, JONATHAN R. MALKIN AND MELISSA MALKIN, EXECUTORS, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9222-05, 9252-05, Filed September 16, 2009. 9253-05, 9531-05. As part of his estate plan, D created two family limited partnerships (FLPs) and four trusts. D was the general partner of each FLP; he and two trusts were the limited partners of each FLP. The beneficiaries of the trusts...

Martin v. Comm'r, Nos. 8172-08, 8173-08 (2009)

T.C. Memo. 2009-234 UNITED STATES TAX COURT DAVID AND AMY S. MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent DAVID MARTIN, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8172-08, 8173-08. Filed October 13, 2009. David and Amy S. Martin, pro se. David K. Martin (an officer), for petitioner in docket No. 8173-08. Caroline R. Krivacka, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION DAWSON, Judge: In these consolidated cases respondent...

Voccola v. Comm'r, Nos. 7699-05, 14888-05, 12005-06 (2009)

T.C. Memo. 2009-11 UNITED STATES TAX COURT EDWARD R. VOCCOLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 7699-05, 14888-05, Filed January 15, 2009. 12005-06. Edward R. Voccola, pro se. Nina P. Ching, for respondent. MEMORANDUM OPINION NIMS, Judge: This matter is before the Court on respondent’s motions for summary judgment under Rule 121 and motions to dismiss for lack of prosecution under Rule 53. Unless  -2- otherwise indicated, all Rule references are to the Tax...

Haynes v. Comm'r, Nos. 7337-07S, 7341-07S (2009)

T.C. Summary Opinion 2009-31 UNITED STATES TAX COURT KENYETTA EUYVONNE GILES HAYNES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 7337-07S, 7341-07S. Filed March 5, 2009. Kenyetta Euyvonne Giles Haynes, pro se. Karen Lynne Baker, for respondent. GOLDBERG, Special Trial Judge: These related cases were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petitions were filed. Pursuant to section 7463(b), the decisions to...

Va. Historic Tax Credit Fund 2001 LP v. Comm'r, Nos. 716-08, 870-08, 871-08 (2009)

T.C. Memo. 2009-295 UNITED STATES TAX COURT VIRGINIA HISTORIC TAX CREDIT FUND 2001 LP, VIRGINIA HISTORIC TAX CREDIT FUND 2001, LLC, TAX MATTERS PARTNER, ET AL.,1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 716-08, 870-08, Filed December 21, 2009. 871-08. R issued a partnership and its two pass-thru partners (lower-tier partnerships) notices of final partnership administrative adjustment (FPAAs) for 2001 and 2002 increasing each of the partnerships’ ordinary income for...

Loeb v. Comm'r, Nos. 6975-07, 7232-07 (2009)

T.C. Memo. 2009-6 UNITED STATES TAX COURT DAVID C. LOEB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent HAROLD E. MOLAISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6975-07, 7232-07. Filed January 7, 2009. Michael E. Guarisco and Jean K. Niederberger, for petitioners. Joseph Ineich and Mary Beth Calkins, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: These cases are before the Court consolidated for purposes of trial, briefing,...

Tyson v. Comm'r, Nos. 6879-07, 6880-07 (2009)

T.C. Memo. 2009-176 UNITED STATES TAX COURT ROB AND SHIRLEY TYSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent RS TYSON AND ASSOCIATES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6879-07, 6880-07. Filed July 29, 2009. Kathryn E. Barnhill, for petitioners. Catherine S. Tyson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: In these consolidated cases respondent determined the following deficiencies in and penalties on...

Scott v. Comm'r, Nos. 6217-07, 22512-07 (2009)

T.C. Memo. 2009-211 UNITED STATES TAX COURT HENRY LEE SCOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6217-07, 22512-07. Filed September 15, 2009. Amanda Glover Evans, for petitioner (at trial). Beth A. Nunnink, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies in petitioner’s Federal income tax of $4,050 for 2004 and $4,290 for 2006. The cases were consolidated for trial, briefing and opinion. After...

Strand v. Comm'r, Nos. 5814-07S, 24963-07S (2009)

T.C. Summary Opinion 2009-103 UNITED STATES TAX COURT GLENDA J. STRAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5814-07S, 24963-07S. Filed July 9, 2009. Robert E. Bergman, for petitioner. Brenda M. Fitzgerald, for respondent. RUWE, Judge: These consolidated cases were heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect when the petitions were filed. Pursuant to section 7463(b), the decisions to be entered are not reviewable by...

Basalyk v. Comm'r, Nos. 572-07, 3712-07 (2009)

T.C. Memo. 2009-100 UNITED STATES TAX COURT PETER I. AND DARIA A. BASALYK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 572-07, 3712-07. Filed May 14, 2009. Peter I. Basalyk, pro se. Katherine Lee Kosar, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: In these consolidated cases1 respondent determined deficiencies, additions to tax, and accuracy-related penalties with respect to petitioners’ Federal income taxes as follows: 1 By order dated June...

Hie Holdings, Inc. v. Comm'r, Nos. 5045-05, 5046-05, 5047-05 (2009)

T.C. Memo. 2009-130 UNITED STATES TAX COURT HIE HOLDINGS, INC., HAWAIIAN ISLES KONA COFFEE CO., LTD., AND ROYAL HAWAIIAN WATER CO., LTD., ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5045-05, 5046-05, Filed June 8, 2009. 5047-05. William C. McCorriston, Jonathan H. Steiner, Lisa W. Cataldo, R. John Seibert, Paul B. K. Wong, Christopher J. Cole, Brian R. Lynn, Christopher S. Rizek, Lawrence Inouye, Richard W. Craigo, and John Gaims, for petitioners.2 1 Cases...

Greif v. Comm'r, Nos. 4709-07S, 4710-07S (2009)

T.C. Summary Opinion 2009-18 UNITED STATES TAX COURT JAMES ANTHONY GREIF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent VANLAN T. BUI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4709-07S, 4710-07S. Filed February 4, 2009. Young B. Chung, for petitioners. Alexander D. DeVitis, for respondent. GERBER, Judge: These consolidated cases1 were heard pursuant to the provisions of section 7463 of the Internal 1 These cases are consolidated for purposes of trial,...

Russell v. Comm'r, Nos. 4425-05, 4456-05, 4688-05 (2009)

T.C. Memo. 2009-29 UNITED STATES TAX COURT DONALD L. AND EVELYN RUSSELL, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent2 Docket Nos. 4425-05, 4456-05, Filed February 9, 2009. 4688-05. Jon J. Jensen, for petitioners. Jack Forsberg, for respondent. SUPPLEMENTAL MEMORANDUM OPINION HAINES, Judge: In Russell v. Commissioner, T.C. Memo. 2008- 246, the Court held that instruments entitled “notes”, “REMC 1 Cases of the following petitioners are consolidated herewith: Loren R. and...

Coppin v. Comm'r, Nos. 3921-08, 7032-08 (2009)

T.C. Memo. 2009-221 UNITED STATES TAX COURT ARTHUR BRUCE AND LINDA LEE COPPIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 3921-08, 7032-08.1 Filed September 23, 2009. Arthur Bruce and Linda Lee Coppin, pro sese. J. Robert Cuatto, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HALPERN, Judge: By notices of deficiency, respondent determined deficiencies of $2,411 and $2,385 in petitioners’ Federal income tax for taxable (calendar) years 2004 and 2005. The...

Lizalek v. Comm'r, Nos. 3202-07L, 14297-07, 14298-07, 14299-07 (2009)

T.C. Memo. 2009-122 UNITED STATES TAX COURT GARY C. LIZALEK, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 3202-07L, 14297-07, Filed June 1, 2009. 14298-07, 14299-07. Gary C. Lizalek and Karen N. Lizalek, pro sese. Frederic J. Fernandez and Mark J. Miller, for respondent. 1 Cases of the following petitioners are consolidated herewith: Karen N. Lizalek, docket No. 14297-07; Gary C. Lizalek, docket No. 14298-07; Gary C. Lizalek, docket No. 14299- 07.  - 2 -...