Duval FL Bankruptcy and debt, Military law and Tax Lawyers

Nos. 10879-05S, 24363-05S Picou v. Comm'r (2006)

United States Tax Court Filed: May 22, 2006

T.C. Summary Opinion 2006-82 UNITED STATES TAX COURT MARK E. PICOU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 10879-05S, 24363-05S. Filed May 22, 2006. Mark E. Picou, pro se. Michael W. Bitner, for respondent. ARMEN, Special Trial Judge: These consolidated cases were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petitions were filed.1 The decisions to be entered are not reviewable by any other court, and this opinion ..

No. 18393-03S LAWLESS v. COMMISSIONER (2005)

United States Tax Court Filed: Feb. 23, 2005

T.C. Summary Opinion 2005-18 UNITED STATES TAX COURT ALBERT JAMES LAWLESS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18393-03S. Filed February 23, 2005. Albert James Lawless, pro se. Sara J. Barkely, for respondent. ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time that the petition was filed.1 The decision to 1 Unless otherwise indicated, all subsequent section references are t..

No. 13595-03S ERDELYI v. COMMISSIONER (2004)

United States Tax Court Filed: Sep. 02, 2004

T.C. Summary Opinion 2004-121 UNITED STATES TAX COURT IVAN N. ERDELYI AND LYDIA ERDELYI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13595-03S. Filed September 2, 2004. Ivan N. Erdelyi, pro se. James N. Beyer, for respondent. POWELL, Special Trial Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect at the time the petition was filed. The decision to be entered is not reviewable by any other court, and this opinio..

No. 13881-02S SYLVE v. COMMISSIONER (2005)

United States Tax Court Filed: Sep. 19, 2005

T.C. Summary Opinion 2005-137 UNITED STATES TAX COURT MARY JANE SYLVE, Petitioner, AND NORMAN V. SYLVE, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13881-02S. Filed September 19, 2005. Jonathan P. Decatorsmith, for petitioner. Norman V. Sylve, pro se. Jason W. Anderson, for respondent. CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was filed. Unless otherwise in..

No. 8668-02S WILL M. McEUEN v. COMMISSIONER (2004)

United States Tax Court Filed: Aug. 03, 2004

T.C. Summary Opinion 2004-107 UNITED STATES TAX COURT WILL M. McEUEN III AND TRACY L. McEUEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8668-02S. Filed August 3, 2004. Will M. McEuen III and Tracy L. McEuen, pro sese. Timothy A. Lohrstorfer, for respondent. DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was filed. Unless otherwise indicated, subsequent section re..

No. 21982-05S Samra & Shah Adel v. Comm'r (2008)

United States Tax Court Filed: Jun. 10, 2008

T.C. Summary Opinion 2008-65 UNITED STATES TAX COURT SAMRA AND SHAH ADEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21982-05S. Filed June 10, 2008. Samra and Shah Adel, pro sese. Michael T. Sargent, for respondent. GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was filed. Pursuant to section 7463(b), the decision to be entered is not reviewable by any other c..

No. 10877-04 Sundin v. Comm'r (2007)

United States Tax Court Filed: Jul. 16, 2007

T.C. Memo. 2007-185 UNITED STATES TAX COURT DUANE R. SUNDIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10877-04. Filed July 16, 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 ..

No. 10717-05S Myrick v. Comm'r (2007)

United States Tax Court Filed: Oct. 29, 2007

T.C. Summary Opinion 2007-184 UNITED STATES TAX COURT SHARON T. MYRICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10717-05S. Filed October 29, 2007. Sharon T. Myrick, pro se. Russell K. Stewart, for respondent. PANUTHOS, Chief Special Trial Judge:1 This case was heard pursuant to the provisions of section 7463 of the Internal 1 After the death of Special Trial Judge Carleton D. Powell on Aug. 23, 2007, the parties were directed to file, on or before Oct. 2, 2007, a res..

No. 15942-05L Crisan v. Comm'r (2007)

United States Tax Court Filed: Mar. 22, 2007

T.C. Memo. 2007-67 UNITED STATES TAX COURT JAMES J. AND VERONICA L. CRISAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15942-05L. Filed March 22, 2007. James J. Crisan, pro se. Denise A. Diloreto, for respondent. MEMORANDUM OPINION HAINES, Judge: Petitioners filed a petition with this Court in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination) for 2001 and 2002 (years at issue).1 Pursuant to 1 ..

Nos. 550-00, 551-00 Swanson v. Comm'r (2008)

United States Tax Court Filed: Dec. 01, 2008

T.C. Memo. 2008-265 UNITED STATES TAX COURT DAVID W. AND CONNIE L. SWANSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent FSH SERVICES, R. RICHARD EVANS, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 550-00, 551-00. Filed December 1, 2008. Joe Alfred Izen, Jr., for petitioners. Erin K. Salel and Jolene Itakura, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: In these consolidated cases, respondent determined the following defic..

Peter T McCary