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Sergio Garcia-Pages
Sergio Garcia-Pages
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Bar #724262(FL)     License for 37 years
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No. 13167-04S   Stewart v. Comm'r  (2006)
United States Tax Court Filed: Mar. 02, 2006
T.C. Summary Opinion 2006-37 UNITED STATES TAX COURT M. MICHAEL STEWART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13167-04S. Filed March 2, 2006. M. Michael Stewart, pro se. Thomas Newman, for respondent. PANUTHOS, Chief 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. The decision to be entered is not reviewable by any other court, and this opinion should no..
Docket No. 22890-09L  Blackman v. Comm'r  (2013)
United States Tax Court Filed: Aug. 26, 2013
T.C. Memo. 2013-194 UNITED STATES TAX COURT STEPHEN R. BLACKMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22890-09L. Filed August 26, 2013. Ronny Buni, for petitioner. Mimi M. Wong and Michael J. De Matos, for respondent. MEMORANDUM OPINION FOLEY, Judge: The issue for decision is whether respondent abused his discretion in sustaining a notice of Federal tax lien (NFTL) relating to petitioner’s -2- [*2] 2007 tax liability. The parties submitted this case fully stipul..
No. 6846-01L  HACK v. COMMISSIONER  (2002)
United States Tax Court Filed: Sep. 25, 2002
T.C. Memo. 2002-243 UNITED STATES TAX COURT CLYDE E. HACK AND CAROLE J. HACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6846-01L. Filed September 25, 2002. Clyde E. Hack and Carole J. Hack, pro sese. Rachael J. Zepeda, for respondent. MEMORANDUM OPINION LARO, Judge: Petitioners, while residing in Mesa, Arizona, petitioned the Court under section 6330(d) to review respondent’s determination as to his proposed levy upon their property. Respondent proposed the levy to co..
No. 11360-04   Shinault v. Comm'r  (2006)
United States Tax Court Filed: Jun. 27, 2006
T.C. Memo. 2006-136 UNITED STATES TAX COURT JAMES A. SHINAULT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11360-04. Filed June 27, 2006. James A. Shinault, pro se. J. Craig Young, for respondent. MEMORANDUM OPINION WELLS, Judge: Respondent determined a $9,378 deficiency in tax, and additions to tax pursuant to sections 6651(a)(1) and 6654(a) of $2,345 and $504.39, respectively, for petitioner’s taxable year 2000. The issues we must decide are: 1. Whether petitioner’s co..
Docket No. 8581-87  Roberts v. Commissioner  (1996)
United States Tax Court Filed: Jul. 30, 1996
T.C. Memo. 1996-346 UNITED STATES TAX COURT CHARLES VERNON ROBERTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8581-87. Filed July 30, 1996. Bradford E. Henschel, for petitioner. Anne Stacey Daugharty, for respondent. MEMORANDUM OPINION NAMEROFF, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency in petitioner's 1983 Federal income tax in the amount of $5,797, plus a..
No. 7566-06S  Walker v. Comm'r  (2008)
United States Tax Court Filed: Apr. 22, 2008
T.C. Summary Opinion 2008-41 UNITED STATES TAX COURT ERIC D. WALKER AND LYNN WALKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7566-06S. Filed April 22, 2008. Eric D. Walker, pro se. Brian A. Pfeifer, for respondent. CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7463.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any 1 Unless otherwise indicated, section references are to the Internal Revenue C..
No. 16101-03   Robinson v. Comm'r  (2005)
United States Tax Court Filed: Apr. 04, 2005
T.C. Memo. 2005-70 UNITED STATES TAX COURT KEVIN RYAN ROBINSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16101-03. Filed April 4, 2005. Kevin Ryan Robinson, pro se. Steven M. Webster, for respondent. MEMORANDUM OPINION SWIFT, Judge: This matter is before us under Rule 121 on respondent’s motion for summary judgment with respect to petitioner’s 1997, 1998, and 2000 Federal income tax deficiencies and additions to tax. Respondent determined deficiencies in and additions..
No. 25343-93; No. 1090-94; No. 2452-94; No. 15978-94  CGF Indus., Inc. v. Commissioner  (1999)
United States Tax Court Filed: Feb. 12, 1999
T.C. Memo. 1999-45 UNITED STATES TAX COURT CGF INDUSTRIES, INC. AND SUBSIDIARIES, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 25343-93, 1090-94, Filed February 12, 1999. 2452-94, 15978-94. Gale T. Miller, Laurence E. Nemirow, Robert S. Rich, and John R. Wilson, for petitioners in docket Nos. 25343-93, 1090-94, and 2452-94. Patrick A. Jackman, Laurence E. Nemirow, Robert S. Rich, and John R. Wilson, for petitioner in docket No. 15978-94. Stephen M. Miller and R..
No. 13041-05L   Skeriotis v. Comm'r  (2007)
United States Tax Court Filed: Mar. 06, 2007
T.C. Memo. 2007-52 UNITED STATES TAX COURT THEODORE SKERIOTIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13041-05L. Filed March 6, 2007. Theodore Skeriotis, pro se. Russell F. Kurdys, for respondent. MEMORANDUM OPINION THORNTON, Judge: Petitioner seeks review pursuant to sections 6320(c) and 6330(d) of respondent’s determination sustaining the filing of a tax lien with respect to petitioner’s Federal income taxes for 2000 and 2001.1 Respondent filed a 1 Unless otherwis..
No. 14323-06S  Myers v. Comm'r  (2008)
United States Tax Court Filed: Nov. 24, 2008
T.C. Summary Opinion 2008-146 UNITED STATES TAX COURT MARIO MARQUETTE AND SHONEISHA MYERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14323-06S. Filed November 24, 2008. Mario Marquette and Shoneisha Myers, pro se. Beth A. Nunnink, for respondent. WELLS, 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.1 Pursuant to section 7463(b), the decision to be entered is not reviewabl..

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