SUPPLEMENTAL OPINION THORNTON , Judge : By notice of deficiency issued pursuant to section 6212(a), respondent determined deficiencies in petitioners' income tax of $237,481 for 2004 and $412,620 for 2005. 1 The deficiencies resulted from respondent's disallowance of both cash and noncash charitable contribution deductions claimed by petitioners. On June 24, 2013, the Court issued an Opinion sustaining respondent's disallowance of both the cash and noncash charitable contribution...
MEMORANDUM FINDINGS OF FACT AND OPINION MORRISON , Judge . The respondent (referred to here as the "IRS") issued a notice of final partnership administrative adjustment for the 2009 taxable year of Salt Point Timber, LLC. The notice disallowed a $2,130,000 deduction that Salt Point Timber had reported for the charitable contribution of a conservation easement. The tax matters partner of Salt Point Timber, John Hood, timely filed a petition for a readjustment of partnership items under...
MEMORANDUM OPINION HALPERN , Judge . We decide in this report that attorney Frank Agostino's representation of petitioner wife (Mrs. Gebman) presents a conflict of interest that requires that he either withdraw as her counsel or take other steps to obviate that conflict. Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as amended, all Rule references are to the Tax Court Rules of Practice and Procedure, and all Model Rule references are to the...
MEMORANDUM FINDINGS OF FACT AND OPINION PUGH , Judge . Petitioner seeks review under section 6015(e)(1) 1 of respondent's determination that she is not entitled to relief from joint and several liability for taxable year 2009 with respect to a balance due of $9,446 that was reported on a Form 1040X, Amended U.S. Individual Income Tax Return (amended return), that she filed with her former spouse, Efrain Cesar Ramirez. The issue for decision is whether petitioner is entitled to equitable...
MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER , Judge . The Internal Revenue Service (IRS or respondent) determined a deficiency of $541,552 in petitioner's 2012 Federal income tax and an accuracy-related penalty of $107,995. Before trial the parties stipulated a reduced deficiency and (if we conclude that a penalty is due) a correspondingly reduced penalty, to be determined by the parties' Rule 155 computations. 1 The only issue for decision is whether petitioner is liable for the...
MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ , Judge . Respondent determined that petitioner was entitled to relief under section 6015(c) for 2010. 1 We must decide whether petitioner should instead receive relief under section 6015(b) or (f). FINDINGS OF FACT Some of the facts have been stipulated and are so found. The stipulations of fact and the attached exhibits are incorporated by this reference. Petitioner resided in Florida when she filed her petition. Petitioner and Mr. Taft...
SUMMARY OPINION JACOBS , 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 this opinion shall not be treated as precedent for any other case. Respondent determined a deficiency in petitioners' Federal income tax of $11,831 and an accuracy-related penalty under section 6662(a) of $2,366 for 2012. The...
SUMMARY OPINION CARLUZZO , Special Trial Judge . This case was heard pursuant to the provisions of section 7463 1 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 this opinion shall not be treated as precedent for any other case. In a notice of deficiency dated December 10, 2014 (notice), respondent determined deficiencies in, and imposed section 6662(a) accuracy-related...
MEMORANDUM FINDINGS OF FACT AND OPINION MORRISON , Judge . Respondent (hereinafter the IRS) issued the petitioners, David W. Schieber and Janet L. Schieber, a notice of deficiency for the 2009 tax year. In the notice, the IRS determined that the Schiebers (1) had a $129,509 deficiency in income tax and (2) were liable for a $25,902 section-6662 penalty. 1 The Schiebers timely filed a petition under section 6213(a) for redetermination of the deficiency and the penalty. 2 We have...
MEMORANDUM FINDINGS OF FACT AND OPINION PUGH , Judge . Respondent determined deficiencies in income tax and penalties under section 6663 as follows: 1 Penalty Year Deficiency sec. 6663 2003 $808,253 $606,190 2004 763,703 572,777 2005 486,799 365,046 Petitioners conceded their tax liabilities as determined by respondent for 2003 and 2004. Respondent conceded that petitioners do not have a tax liability for 2005 and are not liable for any penalties...
OPINION COLVIN , Judge : This deficiency case 1 is before the Court on petitioners' motion to disqualify all Tax Court Judges (filed as a motion for recusal of Judge) and to declare section 7443(f) 2 unconstitutional. For reasons discussed below we will deny petitioners' motion. In the Background section, we describe: (A) procedures for the removal of Tax Court Judges; (B) statutory provisions governing the Tax Court and the Supreme Court's opinion in Freytag v. Commissioner, 501 U.S....
OPINION WHERRY , Judge : Pending before the Court are petitioners' motion to disqualify the Judge and declare section 7443(f) 1 unconstitutional and petitioners' motion for judgment on the pleadings under Rule 120 and to declare section 6662A unconstitutional. Background The information below is based upon examination of the pleadings, moving papers, responses, and attachments submitted in connection with this case. Factual recitations are meant to provide context for our analysis of...
T.C. Memo. 2017-136 UNITED STATES TAX COURT DAVID D. PRITCHARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent BARBARA H. PRITCHARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9025-15L, 9026-15L. Filed July 10, 2017. Warren N. Nemiroff, for petitioners. David J. Warner, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Petitioners filed the respective petitions in these consoli- dated cases in response to respective notices of...
T.C. Memo. 2017-69 UNITED STATES TAX COURT LARRY E. AUSTIN AND BELINDA AUSTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ESTATE OF ARTHUR E. KECHIJIAN, DECEASED, SUSAN P. KECHIJIAN AND SCOTT E. HOEHN, CO-EXECUTORS, AND SUSAN P. KECHIJIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8966-10, 8967-10. Filed April 24, 2017. Lynn Forrest Chandler, Jonathan P. Heyl, and Timothy P. Lendino, for petitioners. Nina E. Choi, Patricia P. Davis, and Mark L....
T.C. Memo. 2017-12 UNITED STATES TAX COURT PAZZO PAZZO, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6844-15L, 6845-15L, Filed January 10, 2017. 6846-15L, 6848-15L. Andrew G. Paradis and E. Martin Davidoff, for petitioner. Brian J. Bilheimer, for respondent. MEMORANDUM OPINION THORNTON, Judge: In these consolidated cases petitioner seeks review pursuant to sections 6320(c) and 6330(d)(1) of the determinations by the Internal Revenue Service (IRS) to uphold the...
T.C. Memo. 2017-194 UNITED STATES TAX COURT CAMBRIDGE PARTNERS, L.P., KENNETH I. NOWAK, STATE OF NEW JERSEY APPOINTED RECEIVER, ET AL.,1, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5831-03, 5833-03, Filed October 2, 2017. 2626-04, 2627-04. CP and CPII are limited partnerships. Their sole general partner and tax matters partner ceased to be a general partner on Mar. 3, 2000, because of a consent decree appointing a receiver that stemmed from the partner’s guilty plea...
T.C. Memo. 2017-220 UNITED STATES TAX COURT VHC, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4756-15, 21583-15. Filed November 7, 2017. Robert E. Dallman, Daniel B. Geraghty, Thomas R. Vance, Robert M. Romashko, Christina L. Peterson, Robert J. Janssen, Patrick S. Coffey, and Daniel J. Walsh, for petitioner. Christa A. Gruber, Lauren N. May, and Danielle R. Dold, for respondent. CONTENTS FINDINGS OF FACT . . . . . . . . . . . . . . . . . . . . ....
T.C. Memo. 2017-80 UNITED STATES TAX COURT MAE IZZEDIN ASAD, Petitioner, AND SAM AKEL, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent SAM AKEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 32401-15, 8943-16. Filed May 15, 2017. Mae Izzedin Asad, for herself. Sam Akel, for himself. Harry J. Negro, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MORRISON, Judge: Ms. Mae Asad and Mr. Sam Akel filed joint federal income tax returns for the 2008 and 2009...
T.C. Memo. 2017-7 UNITED STATES TAX COURT ISIDRO GARZA, JR., AND MARTHA C. GARZA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 3217-15, 6460-15. Filed January 5, 2017. Walter A. Boyd, III, for petitioners. Mark Alexander Ericson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN, Judge: In these consolidated cases, respondent determined the following deficiencies, penalties, and additions to tax: -2- [*2] Isidro Garza, Jr. Additions to tax Year...
T.C. Memo. 2017-142 UNITED STATES TAX COURT BLOCK DEVELOPERS, LLC, WILLIAM J. MAXAM, APC, TAX MATTERS PARTNER, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 3198-10, 23598-12, Filed July 18, 2017. 23599-12, 23600-12. Bruce Michael O’Brien and Laura L. Buckley, for petitioners. Anna A. Long, Monica D. Polo, and Jeffrey L. Heinkel, for respondent. 1 Consolidated with this case are: Niklas Jansson, docket number 23598-12; Jan E. Jansson and Margareta Jansson,...
