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H Cranston Pope
H Cranston Pope
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Bar #582409(FL)     License for 39 years; Member in Good Standing
Panama City FL

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Tax Ct. Dkt. No. 7265-95  Wickum v. Commissioner  (1998)
United States Tax Court Filed: Jul. 27, 1998
T.C. Memo. 1998-270 UNITED STATES TAX COURT WESLEY C. AND RHONDA A. WICKUM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7265-95. Filed July 27, 1998. Mark L. Rosenbloom, for petitioners. Patricia Pierce Davis, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: Respondent determined deficiencies in petitioners’ Federal income taxes, an addition to tax, and accuracy-related penalties as follows: - 2 - Addition to Tax Accuracy-Related Penalty Year Defic..
47  Fitchie v. Brown  (1908)
Supreme Court of the United States Filed: Dec. 07, 1908 Citations: 1908 U.S. LEXIS 1547, 211 U.S. 321, 29 S. Ct. 106, 53 L. Ed. 202
211 U.S. 321 (1908) FITCHIE v. BROWN. No. 47. Supreme Court of United States. Argued October 29, 30, 1908. Decided December 7, 1908. APPEAL FROM THE SUPREME COURT OF THE TERRITORY OF HAWAII. *324 Mr. Aldis B. Browne, with whom Mr. W.L. Stanley, Mr. Henry Holmes and Mr. Alexander Britton were on the brief, for appellants. Mr. John C. Gray, with whom Mr. Roland Gray was on the brief, for the Hawaiian Trust Company, an appellee. Mr. Clarence H. Olson, with whom Mr. William O. Smith and Mr. A. Lewis,..
99-004705  A.D.E. OF PANAMA CITY, INC. vs DEPARTMENT OF REVENUE  (1999)
Division of Administrative Hearings, Florida Filed: Nov. 08, 1999
Whether the Department of Revenue properly assessed sales or use tax and local government infrastructure surtax on payments allegedly constituting "rent" that Petitioner paid to the mortgagee in accordance with an Occupancy and Indemnity Agreement and Trust Agreement.Evidence demonstrated that trust holding title to real property was not in business of leasing and not a separate taxable entity from beneficiary who paid mortgage directly to lender.

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