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Jerome M Hesch
Jerome M Hesch
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Bar #32328(FL)     License for 30 years; Member in Good Standing
Aventura FL

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Tax Ct. Dkt. No. 12138-96  Estate of Lorenz v. Commissioner  (1998)
United States Tax Court Filed: Jul. 16, 1998
T.C. Memo. 1998-262 UNITED STATES TAX COURT ESTATE OF KEVIN J. LORENZ, DECEASED, ELIZABETH J. LORENZ, PERSONAL REPRESENTATIVE AND ELIZABETH J. LORENZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent COMET PRINTING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 12138-96, 12140-96.1 Filed July 16, 1998. Charles Henry Hammer, for petitioners. Michelle K. Loesch, Lisa M. Oshiro, and Gregory Hahn, for respondent. 1 The cases of docket No. 12138-96 and docket ..
No. 1853-06  Diaz v. Comm'r  (2007)
United States Tax Court Filed: Oct. 23, 2007
T.C. Memo. 2007-317 UNITED STATES TAX COURT GABINO DIAZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1853-06. Filed October 23, 2007. Jeffrey D. Moffatt, for petitioner. John D. Faucher, for respondent. MEMORANDUM OPINION SWIFT, Judge: This matter is before the Court on petitioner’s motion for an award of litigation costs under section 7430(a)(2) and Rule 231. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at all relevant ti..

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