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Docket No. 15107-12L Dickes v. Comm'r (2013)

United States Tax Court Filed: Sep. 09, 2013

T.C. Memo. 2013-210 UNITED STATES TAX COURT GEOFFREY S. DICKES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15107-12L. Filed September 9, 2013. Geoffrey S. Dickes, pro se. Anne M. Craig, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: Pursuant to sections 6320(c) and 6330(d)(1),1 petitioner seeks review of respondent’s determination to proceed with the collection by lien or levy of petitioner’s 2007-09 tax liabilities. 1 Unless otherwise indicated,..

Docket No. 7217-94. Hewett v. Commissioner (1996)

United States Tax Court Filed: Mar. 07, 1996

T.C. Memo. 1996-110 UNITED STATES TAX COURT HERBERT F. AND LOIS A. HEWETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7217-94. Filed March 7, 1996. Herbert F. Hewett and Lois A. Hewett, pro se. C. Glen McLoughlin, for respondent. MEMORANDUM OPINION PAJAK, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) of the Code and Rules 180, 181, and 182. Unless otherwise indicated, all section numbers refer to the Internal Revenue Code for the taxable year..

No. 6039-01S ANDERSON v. COMMISSIONER (2002)

United States Tax Court Filed: Aug. 06, 2002

T.C. Summary Opinion 2002-103 UNITED STATES TAX COURT PHIL E. ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6039-01S. Filed August 6, 2002. Phil E. Anderson, pro se. Richard J. Hassebrock, 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 be entered in this case is not reviewable by any other court, and this opi..

Tax Ct. Dkt. No. 15347-96 Boyko v. Commissioner (1998)

United States Tax Court Filed: Feb. 18, 1998

T.C. Memo. 1998-67 UNITED STATES TAX COURT CHRISTOPHER A. BOYKO AND ROBERTA A. BOYKO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15347-96. Filed February 18, 1998. Christopher A. Boyko, pro se. Christopher A. Fisher, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent, by means of a statutory notice of deficiency, determined an income tax deficiency of $27,061, a section 6651(a)(1)1 addition to tax of $953, and a section 1 Unless otherwise..

No. 19154-99 CROSS OIL CO. v. COMMISSIONER (2001)

United States Tax Court Filed: May 30, 2001

T.C. Memo. 2001-126 UNITED STATES TAX COURT CROSS OIL COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19154-99. Filed May 30, 2001. Paul E. Northcutt, for petitioner. Ann L. Darnold, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies of $20,596 and $15,803 in petitioner’s Federal income tax for the years ended June 30, 1996, and June 30, 1997, respectively. The parties agree that the notice of deficiency co..

No. 14016-99S ROGER G. v. COMMISSIONER (2001)

United States Tax Court Filed: Mar. 09, 2001

T.C. Summary Opinion 2001-28 UNITED STATES TAX COURT ROGER G. AND LILIANNE J. G. MAKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14016-99S. Filed March 9, 2001. Roger G. and Lilianne J. G. Maki, pro sese. Anne S. Daugharty, 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. The decision to be entered is not reviewable by any other court..

No. 6263-00L MANN v. COMMISSIONER (2002)

United States Tax Court Filed: Feb. 21, 2002

T.C. Memo. 2002-48 UNITED STATES TAX COURT TERRY K. MANN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6263-00L. Filed February 21, 2002. Joyce Griggs, for petitioner. Ross M. Greenberg, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Petitioner petitioned the Court under section 6330(d).1 We must decide whether (1) respondent abused his discretion under section 6330 and (2) petitioner is liable for a section 6673(a)(1) penalty. 1 Section references a..

No. 13714-99; No. 13723-99; No. 13724-99 Bowen v. Commissioner (2001)

United States Tax Court Filed: Feb. 27, 2001

T.C. Memo. 2001-47 UNITED STATES TAX COURT WALTER O. BOWEN AND SUSAN M. BOWEN, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 13714-99, 13723-99, Filed February 27, 2001. 13724-99. Edward G. Marshall, for petitioners. Fred E. Green, Jr., for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: In separate notices of deficiency, respondent determined the following income tax deficiencies and 1 Cases of the following petitioners are consolidated herew..

No. 16206-99 Fields v. Comm'r (2002)

United States Tax Court Filed: Dec. 30, 2002

T.C. Memo. 2002-320 UNITED STATES TAX COURT LINDA A. FIELDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16206-99. Filed December 30, 2002. R determined deficiencies in tax, additions to tax, and penalties for fraud with respect to P’s 1991, 1992, and 1993 tax years. P filed a petition for redetermination, and R subsequently conceded the entire fraud penalty. P seeks recovery of litigation costs pursuant to sec. 7430 in the amount of $47,640.98 or, in the event a special..

No. 6191-06L Golub v. Comm'r (2008)

United States Tax Court Filed: Apr. 30, 2008

T.C. Memo. 2008-122 UNITED STATES TAX COURT J. DAVID GOLUB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6191-06L. Filed April 30, 2008. J. David Golub, pro se. Shawna A. Early, for respondent. MEMORANDUM OPINION GALE, Judge: This matter is before the Court on respondent’s motion to withdraw respondent’s motion to dismiss for lack of jurisdiction.1 As explained in detail below, we 1 Section references are to sections of the Internal Revenue Code of 1986, as amended. - 2..

Steven M Roth