Duval FL Bankruptcy and debt, Military law and Tax Lawyers

No. 4017-05 Garfield v. Comm'r (2006)

United States Tax Court Filed: Dec. 18, 2006

T.C. Memo. 2006-267 UNITED STATES TAX COURT NATHANIEL H. AND CAROL A. GARFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4017-05. Filed December 18, 2006. Ronald J. Cohen and David S. Schwan, for petitioners. Frank J. Jackson and Karen A. Rennie, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: The issues for decision are whether income received by petitioners should be treated as ordinary income or long-term capital gain and whether petitioners ..

Nos. 1892-03, 3130-03 Estate of Focardi v. Comm'r (2006)

United States Tax Court Filed: Mar. 27, 2006

T.C. Memo. 2006-56 UNITED STATES TAX COURT ESTATE OF CLAUDE C. FOCARDI, DECEASED, NINA M. FOCARDI, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent NINA M. FOCARDI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 1892-03, 3130-03. Filed March 27, 2006. Edward F. Koren and Douglas A. Wright, for petitioners. Stephen R. Takeuchi, for respondent. MEMORANDUM OPINION LARO, Judge: In docket No. 1892-03, Estate of Claude C. Focardi, Deceased (dec..

No. 16519-07S Ruiz v. Comm'r (2009)

United States Tax Court Filed: Jan. 05, 2009

T.C. Summary Opinion 2009-1 UNITED STATES TAX COURT ROBERT RUIZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16519-07S. Filed January 5, 2009. Robert Ruiz, pro se. Nathan C. Johnston and Jordan Musen, for respondent. GERBER, Judge: This case was heard pursuant to the provisions of section 74631 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, 1 Unless otherwis..

No. 20633-04 Orion Contr. Trust v. Comm'r (2006)

United States Tax Court Filed: Sep. 27, 2006

T.C. Memo. 2006-211 UNITED STATES TAX COURT ORION CONTRACTING TRUST, KEVIN PETER CARMEL, GENERAL MANAGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20633-04. Filed September 27, 2006. Kevin Peter Carmel (General Trust Manager), for petitioner. Denise G. Dengler, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: The petition in this case was filed pursuant to section 7436 and Rule 291 in response to a Notice of - 2 - Determination of Worker Classif..

No. 16417-05 Tudor v. Comm'r (2007)

United States Tax Court Filed: Aug. 29, 2007

T.C. Memo. 2007-256 UNITED STATES TAX COURT LAURA E. TUDOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16417-05. Filed August 29, 2007. Larry D. Harvey, for petitioner. Randall L. Preheim, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: This case is before the Court on respondent’s motion for summary judgment pursuant to Rule 121.1 1 Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure, and all section references are to..

24124-04L Bernhard F. and Cynthia G. Manko v. Commissioner (2006)

United States Tax Court Filed: Apr. 20, 2006

126 T.C. No. 9 UNITED STATES TAX COURT BERNHARD F. AND CYNTHIA G. MANKO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24124-04L. Filed April 20, 2006. Ps and R executed a closing agreement covering specific matters relating to the treatment of certain partnership items on Ps’ returns. R assessed Ps’ taxes without issuing Ps a deficiency notice. R then commenced collection action against Ps. Ps argue that R may not proceed with the proposed collection action because R fai..

Nos. 89, 199 Western Union Tel. Co. v. PENN. RR (1904)

Supreme Court of the United States Filed: Dec. 12, 1904 Citations: 1904 U.S. LEXIS 695, 195 U.S. 540, 25 S. Ct. 133, 49 L. Ed. 312

195 U.S. 540 (1904) WESTERN UNION TELEGRAPH COMPANY v. PENNSYLVANIA RAILROAD COMPANY et al. Nos. 89, 199. Supreme Court of United States. Argued October 19, 20, 1904. Decided December 12, 1904. APPEAL FROM AND ON WRIT OF CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT. *547 Mr. John F. Dillon, Mr. Rush Taggart and Mr. Henry D. Estabrook, with whom Mr. Richard Vliet Lindabury was on the brief, for appellant and petitioner. Mr. John G. Johnson for appellees and respondents in Nos. ..

4, Original Missouri v. Illinois (1906)

Supreme Court of the United States Filed: May 28, 1906 Citations: 1906 U.S. LEXIS 1556, 202 U.S. 598, 26 S. Ct. 713, 50 L. Ed. 1160

202 U.S. 598 (1906) MISSOURI v. ILLINOIS AND THE SANITARY DISTRICT OF CHICAGO. No. 4, Original. Supreme Court of United States. Submitted May 14, 1906. Decided May 28, 1906. Mr. Erasmus C. Lindley for defendant, Sanitary District of Chicago. Mr. Herbert S. Hadley, Attorney General of the State of Missouri, Mr. Charles W. Bates and Mr. Sam B. Jefferies for complainant. MR. JUSTICE HOLMES delivered the opinion of the court. This is a motion for the allowance and taxation of costs in the case report..

74 Estes v. Timmons (1905)

Supreme Court of the United States Filed: Nov. 27, 1905 Citations: 1905 U.S. LEXIS 1015, 199 U.S. 391, 26 S. Ct. 85, 50 L. Ed. 241

199 U.S. 391 (1905) ESTES v. TIMMONS. No. 74. Supreme Court of United States. Submitted November 10, 1905. Decided November 27, 1905. APPEAL FROM THE SUPREME COURT OF THE TERRITORY OF OKLAHOMA. Mr. S.D. Luckett for appellant. *392 Mr. J.H. Everest for appellee. MR. JUSTICE McKENNA delivered the opinion of the court. Bill in equity to declare appellee trustee of appellant of the south half of the southeast quarter of section 18, T. 10 N., R. 4 E., in the county of Pottawatomie, Oklahoma. Appellee ..

Peter T McCary