Hi 252 Unit 7 Assignment Eminent

Tax Court Cases--2011


Small Business Taxes & ManagementTM--Copyright 2011, A/N Group, Inc.

 

Below is a list of the 2011 cases of the U.S. Tax Court with direct links to the full text at the Tax Court web site. The text of the cases is in PDF format, so a Adobe Acrobat Reader is required. The case name may differ from the official Tax Court name. We've substituted et ux. and et vir for the spouse's full name and et al. for additional petitioners. The list below contains the case name, cite, the Code sections and key words for the issues in the case. We've kept the key word list short to make searches easy. Use the "find-in-page" or "find" feature of your browser (CTRL-F) to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". Please note that the mention of an issue does not in any way imply the outcome. For example, if "fraud penalty " is mentioned, that only means the fraud penalty was an issue, not that it was imposed or rejected by the Court. When searching be sure to try variations of the word. E.g., for depreciation also try depreciated and depreciation. Hypenation has become an art form. Try searches with and without. The majority of cases mention Sec. 7491 (Burden of Proof); we have not listed it unless it was a significant issue. Keep in mind that you can go to the U.S. Tax Court at www.ustaxcourt.gov and use their search engine (use the "Opinions Search" tab) to look for additional cases or words that we have not indexed. Their site contains full Tax Court cases (TC) and Tax Court Memorandum Opinions starting September 25, 1995 and Summary Opinions starting January 1, 2001.

For a similar synopsis of cases for prior years, go to:

Tax Court Cases--2010
Tax Court Cases--2009
Tax Court Cases--2008
Tax Court Cases--2007
Tax Court Cases--2006
Tax Court Cases--2005
Tax Court Cases--2004

New Additions - Week Ended December 31, 2011

Tax Court Cases

None

 

Memorandum Decisions

Alpha DialloT.C. Memo. 2011-300 Sec. 1; 2; 151; 152; 162; 446; 6662; individual tax; head of household; personal exemptions; dependent definition; business expenses; accounting methods; accuracy-related penalty; reconstruction of income; underreported income; recordkeeping; documentation; substantiation.
Estate of Rudolph MoragneT.C. Memo. 2011-299 Sec. 165; 6651; 6654; losses; failure to file or pay; failure to pay estimated tax; property held in joint tenancy with spouse; use of assets by spouse; amount of loss not established.
Frank Sawyer Trust of May 1992T.C. Memo. 2011-298 Sec. 6901; transferred assets; transferee liability for C corporations' tax liabilities; substance over form.
Ray Feldman et al.T.C. Memo. 2011-297 Sec. 6651; 6654; 6662; 6901; failure to file or pay; failure to pay estimated tax; accuracy-related penalty; transferred assets; stock sale vs. liquidation; liability as transferees; liability for unpaid taxes.

 

Summary Opinions

Alvaro N. GallegoT.C. Summary Opinion 2011-139 Sec. 6015; innocent spouse relief; evidence of misappropriated funds; joint return.

 

Cumulative Cases - 2011

Tax Court Cases

Michael J. Conway et al.137 T.C. No. 16 Sec. 6303; 6320; 6321; 6323; 6330; 6331; 6672; notice and demand for tax; hearing on filing lien notice; liens for taxes; priority of liens; hearing before levy; levy and distraint; failure to pay over tax; collection due process; failure to give notice and demand before filing lien; failure to state type of taxes, amounts, or periods.
Whistleblower 14106-10W137 T.C. No. 15 Sec. 7461; 7623; publicity of Tax Court proceedings; expenses of detecting frauds; anonymity maintained in Tax Court; threshold requirements for award; award denied.
Osvaldo Rodriquez et ux.137 T.C. No. 14 Sec. 1; 316; 951;; 956; 957; maximum capital gain rate; dividend defined; controlled foreign corporation; CFC earnings investment; CFC definition; controlled foreign corporation; qualified dividends subject to lower tax rate.
Estate of Jane H. Gudie137 T.C. No. 13 Sec. 2203; 6212; 6662; executor definition; notice of deficiency; accuracy-related penalty; statutory executor; appointed by probate court.
Joseph Melville Wood Jr.137 T.C. No. 12 Sec. 36; first-time homebuyer credit; equitable title; qualification as principal residence.
Mark W. May et ux.137 T.C. No. 11 Sec. 164; 6211; 6501; 6663; 6664; taxes; definition of deficiency; limitations on assessment; fraud penalty; penalty definitions and special rules; withholding credits claimed; failure to deposit payroll taxes.
Jeffrey K. Bergmann et ux.137 T.C. No. 10 Sec. 6662; 6664; 6700; accuracy-related penalty; penalty definitions and special rules; promoting abusive tax shelters; qualified amended return; gross valuation misstatement penalty.
Kreit Mechanical Associations Inc.137 T.C. No. 9 Sec. 6320; 6330; 6122; hearing on filing lien notice; hearing before levy; compromises; offers in compromise; collection due process; unpaid employment taxes; reasonable collection potential.
National Education Association of the United States137 T.C. No. 8 Sec. 501; 512; labor organizations, etc.; unrelated business taxable income; portion of member dues allocable to circulation income.
Leonard W. Harbin et al.137 T.C. No. 7 Sec. 6015; innocent spouse relief; time barred request; participation in prior deficiency proceeding.
Superior Trading LLC et al.137 T.C. No. 6 Sec. 704; 707; 721; 723; 743; 754; 6662; partner's distributive share; related interest transaction; contribution to partnership; basis of property contributions; optional partnership basis adjustment; optional adjustment to basis; accuracy-related penalty; distress asset/debt tax shelter; basis in distressed consumer receivables; zero tax basis.
Robert Broz et ux.137 T.C. No. 5 Sec. 195; 197; 465; 7122; start-up expenses; amortization of intangibles; at-risk limitations; offers-in-compromise; active entity requirement for amortization; oral settlement offer not enforceable; allocation of purchase price; fair market value of equipment; basis in S corporation debt; back-to-back loans; beginning of amortization period.
Kenneth William Kasper137 T.C. No. 4 Sec. 7523; expenses of detecting frauds; whistleblower claims; denial letter as determination; IRS mailing log; fact of mailing.
Robert Broz et ux.137 T.C. No. 3 Sec. 168; ACRS; depreciation; class life of property; assets used in wireless system.
Robert K. Paschall et ux.137 T.C. No. 2 Sec. 408A; 4973; 6651; Roth IRAs; excess contributions excise tax; failure to file or pay; failure to file Form 5329; statute of limitations for Sec. 4973 excise tax.
Estate of Lillian Baral et al.137 T.C. No. 1 Sec. 213; 7702B; medical expenses; long-term care; payments to medical service providers; qualified medical care.

William Prentice Cooper, III136 T.C. No. 30 Sec. 7623; expenses of detecting frauds; whistleblower award; jurisdiction of Tax Court.
Stephen G. Woodsum et ux.136 T.C. No. 29 Sec. 6213; 6662; 6664; deficiencies and Tax Court petitions; accuracy-related penalty; penalty definitions and special rules; reliance on tax return preparer; analysis, conclusion, or judgment by return preparer; clerical error; duty to review return.
Sang J. Park et ux.136 T.C. No. 28 Sec. 871; 6662; nonresident alien taxes; accuracy-related penalty; unreported gambling income; not exempt under South Korea-U.S. tax treaty.
Retief Goosen136 T.C. No. 27 Sec. 861; 864; 894; U.S. source income; source rule definitions; treaty exemptions; allocation of professional golfer's endorsement fees; royalty income vs. personal services income; U.K.-U.S. tax treaty.
Seven W. Enterprises et al.136 T.C. No. 26 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; tax preparer employee of taxpayer; reliance on preparer.
Jan Elizabeth Van Dusen136 T.C. No. 25 Sec. 170; 280A; charitable deduction; business use of home; expenses incurred in foster care of cats; contemporaneous written acknowledgement of expenses.
Scott F. Wnuck136 T.C. No. 24 Sec. 6673; damages for delay; tax-protester arguments; frivolous arguments.
Stephen J. Johnson136 T.C. No. 23 Sec. 6330; hearing before levy; collection due process; reasonable collection potential; offer-in-compromise rejection.
Martin David Hoyle136 T.C. No. 22 Sec. 6213; 6320; 6321; 6323; 6325; 6330; deficiencies and Tax Court petitions; hearing on filing lien notice; liens for taxes; priority of liens; release of lien; hearing before levy; collection due process; ex parte communication; verification obligation of Appeals officer; proof deficiency notice sent.
Scott Grunsted136 T.C. No. 21 Sec. 6203; 6702; 6673; assessment method; damages for delay; frivolous income tax returns; IRS may proceed to collection; zero income tax returns; Sec. 6673 penalty not imposed.
Suzanne Pullins136 T.C. No. 20 Sec. 6015; innocent spouse relief; two-year limitations period on claims for equitable spouse relief.
Kevin Patrick Brady136 T.C. No. 19 Sec. 6330; 6514; 6532; hearing before levy; erroneous credits and refunds; limitations period on suits; collection due process; claim of overpayment credit time barred; refund suit not filed by end of limitations period.
Estate of Gertrude H. Saunders et al.136 T.C. No. 18 Sec. 2053; deductions for expenses of estate; pending litigation against estate; deduction disallowed by IRS.
Carpenter Family Investments LLC136 T.C. No. 17 Sec. 6229; 6501; partnership assessment limitations; limitations on assessment; three-year statute of limitations vs. six-year statute; invaldiation of regulation; basis in stock; son-of-BOSS; capital gain understated.
James Bruce Thornberry et ux.136 T.C. No. 16 Sec. 6320; 6330; 6702; hearing filing lien notice; hearing before levy; frivolous income tax returns; collection due process; IRS disregard of hearing requests; IRS determination of frivolous hearing request; failure by IRS to specify frivolous points.
George H. Tempel et ux.136 T.C. No. 15 Sec. 170; 212; 1012; 1221; 1222; charitable deductions; expenses of producing income; cost basis; capital asset; capital gains definitions; conservation easement income tax credits; tax credits as capital assets; basis in tax credits.
Boltar LLC et al.136 T.C. No. 14 Sec. 170; charitable deductions; Daubert cited; exclusion of unreliable evidence; valuation of easement; relevance of appraisal; zoning considerations; prior easements.
Gordon Kaufman et ux.136 T.C. No. 13 Sec. 170; 6662; 6664; charitable deduction; accuracy-related penalty; penalty definitions and special rules; deduction for facade easement; extinguishment rights; diminishment of value of property; cash contribution.
Todd A. Dagres et ux.136 T.C. No. 12 Sec. 67; 162; 212; 6662; miscellaneous deductions; bad debts; expenses for producing income; accuracy-related penalty; venture capitalist as creditor; business bad debt vs. short-term capital loss.
Christina A. Alphonso136 T.C. No. 11 Sec. 165; 216; losses; cooperative housing; property rights in complex; loss on collapse of retaining wall; assessment by cooperative housing corporation.
Gibson and Associates Inc.136 T.C. No. 10 Sec. 199; 263; income attributable to domestic production activities; capital expenditures; receipts from construction project as domestic production gross receipts; rehabilitation expenditures; increase in property value; adaptation to new use.
Alessio Azzari Inc.136 T.C. No. 9 Sec. 6321; 6323; 6325; liens for taxes; priority of liens; release of lien; request for subordination of notice of federal tax lien; request for installment agreement.
Setty Gundanna Viralam et ux.136 T.C. No. 8 Sec. 170; 501; 6662; 6664; charitable deductions; charities; accuracy-related penalty; penalty definitionss and special rules; transfer of stock to foundation; control maintained after transfer.
Renkemeyer, Campbell & Weaver LLP et al.136 T.C. No. 7 Sec. 701; 702; 704; 1401; 1402; partners subject to tax; partner's income; partner's distributive share; self-employment tax; self-employment income; special allocation and reflection of economic reality.
Michael P. Schwab et ux.136 T.C. No. 6 Sec. 72; 402; 419; 419A; annuities; trust beneficiary's tax; funded welfare benefit plans; qualified asset account limits; fair market value of insurance policies distributed from plan; surrender charges; paid-up insurance coverage; restrictions by insurance provider.
Exxon Mobil Corp. and Affiliated Companies136 T.C. No. 5 Sec. 6214; 6621; 7481; Tax Court jurisdiction; interest rate determination; Tax Court decision finality; jurisdiction over interest-netting claims; special rule.
Ronald Andrew Mayo et ux.136 T.C. No. 4 Sec. 162; 165; 6662; business expenses; losses; accuracy-related penalty; gambling; professional gambler; limitation on gambling losses; related business expenses.
106 Ltd136 T.C. No. 3 Sec. 1; 6662; individual tax; accuracy-related penalty; son-of-BOSS transaction; reliance on promoter's tax advice; gross valuation misstatement penalty.
G. Mason Cadwell Jr.136 T.C. No. 2 Sec. 61; 402; 419; 6662; gross income definition; trust beneficiary's income; funded welfare benefit plan; accuracy-related penalty.
Historic Boardwalk Hall LLC et al.136 T.C. No. 1 Sec. 47; 701 761; 6226; 6662; rehabilitation credit; partners subject to tax; partnership definitions; partnership court review; accuracy-related penalty; partnership between private corporation and state entity not sham; legitimate business purpose.

 

Memorandum Decisions

Alpha DialloT.C. Memo. 2011-300 Sec. 1; 2; 151; 152; 162; 446; 6662; individual tax; head of household; personal exemptions; dependent definition; business expenses; accounting methods; accuracy-related penalty; reconstruction of income; underreported income; recordkeeping; documentation; substantiation.
Estate of Rudolph MoragneT.C. Memo. 2011-299 Sec. 165; 6651; 6654; losses; failure to file or pay; failure to pay estimated tax; property held in joint tenancy with spouse; use of assets by spouse; amount of loss not established.
Frank Sawyer Trust of May 1992T.C. Memo. 2011-298 Sec. 6901; transferred assets; transferee liability for C corporations' tax liabilities; substance over form.
Ray Feldman et al.T.C. Memo. 2011-297 Sec. 6651; 6654; 6662; 6901; failure to file or pay; failure to pay estimated tax; accuracy-related penalty; transferred assets; stock sale vs. liquidation; liability as transferees; liability for unpaid taxes.
Illya BellT.C. Memo. 2011-296 Sec. 162; 6651; 6662; business expenses; failure to file or pay; accuracy-related penalty; Schedule C deductions disallowed.
Syed A. Ahmed et ux.T.C. Memo. 2011-295 Sec. 104; 6662; damage awards and sick pay; accuracy-related penalty; settlement of employment discrimination lawsuit; not for physical injuries.
John C. HughesT.C. Memo. 2011-294 Sec. 6320; 6321; 6330; hearing on filing lien notice; liens for taxes; hearing before levy; collection due process; arguments for withdrawal of lien.
Wayne Lasier WilmotT.C. Memo. 2011-293 Sec. 162; 183; 6213; business expenses; not-for-profit activities; deficiencies and Tax Court petitions; hobby losses; photography activity; factors weighed; businesslike manner.
Terry L. Wright et ux.T.C. Memo. 2011-292 Sec. 1256; futures marked to market; foreign currency option not subject to mark-to-market rules.
Erik McBride ThompsonT.C. Memo. 2011-291 Sec. 163; 469; 6651; 6654; investment interest; passive loss limitations; failure to file or pay; failure to pay estimated tax; proof of losses claimed; active participation in rental real estate losses.
Richard Loren MorganT.C. Memo. 2011-290 Sec. 6320; 6330; 6672; hearing on filing lien notice; hearing before levy; failure to pay over tax; chance to dispute payroll tax liability; collection due process; dispute status as responsible person; liability for trust fund recovery penalty.
Peter A. McLauchlanT.C. Memo. 2011-289 Sec. 274; 280F; 6662; business expense substantiation; luxury autos and listed property; accuracy-related penalty; reimbursable expenses; unreimbursed partnership expenses; documentation; recordkeeping.
Holly WaldronT.C. Memo. 2011-288 Sec. 6015; innocent spouse relief; facts weighed in taxpayer's favor.
Ezekial KampsT.C. Memo. 2011-287 Sec. 6020; 6320; 6330; dummy returns; hearing on filing lien notice; hearing before levy; collection due process; challenge of underlying tax liabilities; determination to proceed with collection.
Allen L. Davis et al.T.C. Memo. 2011-286 Sec. 83; 162; property transferred for services; business expenses; stock received on exercise of options; value deductible by corporation; determination of value of stock received.
Cynthia BuscheT.C. Memo. 2011-285 Sec. 6330; hearing before levy; collection due process; face-to-face hearing; no installment plan proposed; requested information from IRS not provided.
Mary E. HaggertyT.C. Memo. 2011-284 Sec. 6015; innocent spouse relief; economic hardship; knowledge of tax liability; benefited from unpaid taxes.
Omar J. NasirT.C. Memo. 2011-283 Sec. 6020; 6320; 6330; 6651; 6654; 7122; dummy returns; hearing on filing lien notice; hearing before levy; failure to file or pay; failure to pay estimated tax; compromises; collection due process; offer in compromise; substitute returns; failure to make payments on pending offer in compromise.
Stephen Lampf et ux.T.C. Memo. 2011-282 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer in compromise; documentation of financial status.
John Anthony DominguezT.C. Memo. 2011-281 Sec. 6330; 6651; 6654; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; underlying tax liability.
Kamal A. Hiramanek et al.T.C. Memo. 2011-280 Sec. 66; 6013; 6015; community property income; joint returns; innocent spouse relief; signed under duress; equitable relief on half of community income.
City Wide Transit Inc.T.C. Memo. 2011-279 Sec. 6330; 6501; 7206; hearing before levy; limitations on assessment; fraud and false statements; failure to show intent.
Charles R. WheelerT.C. Memo. 2011-278 Sec. 6020; 6651; 6654; 6673; dummy returns; failure to file or pay; failure to pay estimated tax; damages for delay; substitute returns; defiance of tax obligations.
John E. Rogers et ux.T.C. Memo. 2011-277 Sec. 61; 162; 1366; 1367; 1368; gross income definition; business expenses; S corporation passthrough; S corporation basis adjustments; S corporation distributions; deduction for legal fees.
John J. Brennan et ux.T.C. Memo. 2011-276 Sec. 412; 6011; 6662A; 6664; 6707A; minimum funding; return filing requirement; reportable transactions accuracy-related penalty; penalty definitions and special rules; reportable transactions information penalty; defined benefit plan; reasonable exception cause.
William J. Licha et ux.T.C. Memo. 2011-275 Sec. 61; 1031; 6001; 6501; 6662; 6673; gross income definition; like-kind exchanges; required records; limitations on assessments; accuracy-related penalty; damages for delay; recordkeeping for income; frivolous arguments.
Mary A. PenlandT.C. Memo. 2011-274 Sec. 446; 481; 1231; 6651; methods of accounting; changes in accounting method; trade or business property; failure to file or pay; accrual method required; net operating loss carryback or carryforward; losses from business asset sales.
Jason ChaiT.C. Memo. 2011-273 Sec. 6229; 6231; 6501; partnership assessment limitations; partnership item definitions; limitations on assessments; consent to extend limitations period; partnership items converted to nonpartnership items; undue influence to sign waiver.
Vernell David WestT.C. Memo. 2011-272 Sec. 61; 86; 162; 167; 179; 6651; 6654; gross income definition; benefits income exclusion; business expenses; depreciation deduction; expensing business assets; failure to file or pay; failure to pay estimated tax; unreported income; farming; masonry; social security benefits; Cohan rule.
Allen Powerstein et al.T.C. Memo. 2011-271 Sec. 61; 162; 183; 280A; 1305; 6653; 6661; 7201; 7212; gross income definition; business expenses; not-for-profit activities; business use of home; income averaging; fraud penalty; understatement penalty; attempt to evade tax; interfering with tax administration; hobby losses; repealed laws; years 1984-1988.
David C. WaringT.C. Memo. 2011-270 Sec. 6330; hearing before levy; collection due process; opportunity to challenge liability.
Jihad N. Ahmad et ux.T.C. Memo. 2011-269 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge of underlying tax liability; levy action.
David Roy CallihanT.C. Memo. 2011-268 Sec. 3121; 6673; social security definitions; damages for delay; taxability of wages; frivolous arguments.
Benny NippsT.C. Memo. 2011-267 Sec. gross income definition; benefits income inclusion; IRAs; accuracy-related penalty; distributions from inherited IRA.
Andrew Dean SheltonT.C. Memo. 2011-266 Sec. 71; 215; 6662; alimony; alimony; accuracy-related penalty; alimony excluded in divorce decree; property settlement.
James F. MooreT.C. Memo. 2011-265 Sec. 71; 215; alimony; alimony; motion to reconsider denied.
Joyce Anny LinzyT.C. Memo. 2011-264 Sec. 162; 168; 170; 212; 213; 263; 6662; business expenses; ACRS; charitable deductions; expense of producing income; medical expense; capital expenditures; accuracy-related penalty; depreciation.
Miguel A. Gutierrez et ux.T.C. Memo. 2011-263 Sec. 104; 6651; damage awards and sick pay; failure to file or pay; physical injuries or physical sickness.
Kelvin Burley et ux.T.C. Memo. 2011-262 Sec. 61; 162; 6001; gross income definition; business expenses; required records; recordkeeping; substantiation; documentation; unreported income; bank deposits method; car and truck expenses.
Perry W. BrowningT.C. Memo. 2011-261 Sec. 451; 6501; 6662; 6663; year of inclusion; limitations on assessment; accuracy-related penalty; fraud penalty; offshore employment leasing; constructive receipt; fraudulent return; underreported income.
Martin G. PlotkinT.C. Memo. 2011-260 Sec. 162; 163; 164; 1401; 1402; 6501; 6651; 6663; business expenses; mortgage interest; taxes; self-employment tax; self-employment income; limitations on assessment; failure to file or pay; fraud penalty; statute of limitations not expired; fraudulent returns; substantiation; documentation; recordkeeping.
Estate of Paul H. Liljestrand et al.T.C. Memo. 2011-259 Sec. 2036; retained life estates; assets transferred to family limited partnership; inclusion in gross estate.
William J. QuartermanT.C. Memo. 2011-258 Sec. 6212; 6213; 7502; 7503; notice of deficiency; deficiencies and Tax Court petitions; timely mailing is timely filing; weekends and holidays and timeliness; postmarked petition in foreign country; U.S. Postal Service requirement.
Treve W. Kinsey et ux.T.C. Memo. 2011-257 Sec. 61; gross income definition; sale of S corporation stock; loss disallowed; contrary position in prior litigation; legal fees paid by corporation; income to shareholder.
Glen R. Crane et ux.T.C. Memo. 2011-256 Sec. 104; 6662; damage awards and sick pay; accuracy-related penalty; award in employment dispute; physical injury or sickness.
Estate of Vincent J. Duncan Sr. et al.T.C. Memo. 2011-255 Sec. 2053; deduction for expenses; interest expenses on loan to pay estate taxes; bona fide debt; administrative expense of estate.
Gerald J. Ware et ux.T.C. Memo. 2011-254 Sec. 6201; 6212; 6213; 7623; assessment authority; notice of deficiency; deficiencies and Tax Court petitions; expenses of detecting frauds; notice of deficiency; whistleblower claim; withholdings from gambling winnings.
George R. Ward et al.T.C. Memo. 2011-253 Sec. 72; 6015; early distributions; innocent spouse relief; failure to report additional 10 percent penalty tax; premature distributions; pension plans.
D&R Financial Services Inc.T.C. Memo. 2011-252 Sec. 3402; 6651; 6656; income tax collected at source; failure to file or pay; failure to deposit taxes; withholding taxes; employment taxes; employee vs. independent contractor.
Brian Steven RichmondT.C. Memo. 2011-251 Sec. 61; 6020; 6651; gross income definition; dummy returns; failure to file or pay; substituted returns prepared by IRS; zero income claim.
Denise KilkerT.C. Memo. 2011-250 Sec. 61; 6651; 6654; gross income definition; failure to file or pay; failure to pay estimated tax; stock exchanged for services; who is taxpayer; individual vs. corporation.
Richard A. NixonT.C. Memo. 2011-249 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; noncustodial parent; Form 8332; release of exemption; qualifying children.
Eliana FariasT.C. Memo. 2011-248 Sec. 162; 262; 274; 274; 6662; business expenses; living expenses; travel and entertainment; business expense substantiation; accuracy-related penalty; school teacher; unreimbursed business expenses; documentation; recordkeeping.
Eldo KlingenbergT.C. Memo. 2011-247 Sec. 6020; 6320; 6330; dummy returns; hearing on filing lien notice; hearing before levy; collection due process; substitute returns; nonfiler; face-to-face hearing; collection alternative.
The Heritage Organization LLC et al.T.C. Memo. 2011-246 Sec. 162; 174; 704; 6226; 6231; 6662; business expenses; research expenses; partner's distributive share; partnership court review; partnership item definitions; accuracy-related penalty; Son-of-BOSS transaction; payments made to controlled corporation; constructive dividends to partner.
Angel Alarcon Jr.T.C. Memo. 2011-245 Sec. 2; 24; 151; 152; head of household; child credit; personal exemptions; dependent definition; noncustodial parent; not qualifying child; Form 8332; no agreement to claim children as dependents.
Estate of Louise Paxton Gallagher et al.T.C. Memo. 2011-244 Revision of prior opinion; miscalculation of value of interest in an LLC.
Shelby L. Jordan et ux.T.C. Memo. 2011-243 Sec. 6201; 6212; 6213; 6230; 6330; assessment authority; notice of deficiency; deficiencies and Tax Court petitions; hearing on filing lien notice; hearing before levy; collection due process; deficiency notices timely mailed.
Fuchon Deanne DrainT.C. Memo. 2011-242 Sec. 36; first-time homebuyer credit; ownership of home within preceding three years.
Healthpoint Ltd. et al.T.C. Memo. 2011-241 Sec. 61; 1221; 6662; gross income definition; capital asset; accuracy-related penalty; settlement agreement; ordinary income vs. capital gain; allocation by jury.
Daniel Delgado et ux.T.C. Memo. 2011-240 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; federal tax lien; no abuse of discretion.
Louis GreenwaldT.C. Memo. 2011-239 Sec. 165; 6651; 6662; losses; failure to file or pay; accuracy-related penalty; short-term capital loss; basis in property.
Barry S. Friedberg et ux.T.C. Memo. 2011-238 Sec. 170; charitable deduction; facade easement donation; qualified appraisal.
Khatchatour Akopian et ux.T.C. Memo. 2011-237 Sec. 6015; 6662; innocent spouse relief; accuracy-related penalty; distributions from movie production company.
Daniel E. Fuhrman et ux.T.C. Memo. 2011-236 Sec. 162; 212; 6662; business expenses; expense of producing income; accuracy-related penalty; management fees of single member LLC paid to related entity; ordinary and necessary business expenses.
Michelle S. TorrisiT.C. Memo. 2011-235 Sec. 6015; innocent spouse relief; knowledge of failure to pay; financial hardship.
Henricus C. van der Lee et ux.T.C. Memo. 2011-234 Sec. 164; 170; 212; 475; 1211; 1212; 6662; losses; charitable deduction; expense of producing income; mark-to-market accounting; limit on capital losses; capital loss carryovers; accuracy-related penalty; investor vs. trader; business expenses disallowed.
Thomas Kleber et ux.T.C. Memo. 2011-233 Sec. 6050P; 6201; 6662; debt discharge information returns; assessment authority; accuracy-related penalty; occurance of identifiable event in prior year; IRS failure to rebut presumption.
Godfrey C. EkwenugoT.C. Memo. 2011-232 Sec. 61; 162; 446; 6662; gross income defined; business expenses; methods of accounting; accuracy-related penalty; unreported income; bank deposits method reasonable.
Concert Staging Services Inc.T.C. Memo. 2011-231 Sec. 6330; 6651; 6656; hearing before levy; failure to file or pay; failure to deposit taxes; reallocation of payments between trust fund and non-trust fund liabilities denied; separate hearing for allocation issue.
Theresa M. KaramT.C. Memo. 2011-230 Sec. 6015; innocent spouse relief; weighing of factors.
Douglas Rundlett et ux.T.C. Memo. 2011-229 Sec. 162; 183; 262; 274; business expenses; not-for-profit activities; living expenses; business expense substantiation; hobby losses; travel expenses; timeshare rental activity not for profit.
Charles L. Garavaglia et ux.T.C. Memo. 2011-228 Sec. 1361; 1362; 6015; 6214; 6662; 6663; S corporations; S corporation elections; innocent spouse relief; Tax Court jurisdiction; accuracy-related penalty; fraud penalty; invalid S corporation election; destruction of records; evidence of fraud.
Bernard J. Williams et ux.T.C. Memo. 2011-227 Sec. 162; 1401; 1402; 6213; 6214; 6662; business expenses; self-employment tax; self-employment income; deficiencies and Tax Court petitions; Tax Court jurisdiction; payment on commission basis; unreimbursed business expenses; business expenses determined.
Gary A. LysengT.C. Memo. 2011-226 Sec. 162; 274; 6001; 6662; travel expenses; business expense substantiation; required records; accuracy-related penalty; temporary assignments; no principal place of work; residence as tax home; substantiation; recordkeeping; documentation.
Rovakat LLC et al.T.C. Memo. 2011-225 Sec. 721; 722; 723; 1012; 1401; 6226; 6229; 6501; 6662; contribution to partnership; contributing partner's basis; basis of property contributions; cost basis; self-employment tax; partnership court review; partnership assessment limitations; limitations on assessment; accuracy-related penalty; FPAA timely; tax shelter transaction; economic substance.
William L. WellerT.C. Memo. 2011-224 Sec. 162; 183; 212; 6662; business expenses; not-for-profit activities; expense of producing income; accuracy-related penalty; hobby losses; unreimbursed business expenses; recordkeeping; part-time activity.
Han Kook LLC I-D et al.T.C. Memo. 2011-223 Sec. 6223; 6226; 7502; notice of partnership proceeding; partnership court review; timely mailing is timely filing; lack of jurisdiction; petition by other than tax matters partner; 60-day period.
Han Kook LLC I-I et al.T.C. Memo. 2011-222 Sec. 6223; 6226; 7502; notice of partnership proceeding; partnership court review; timely mailing is timely filing; lack of jurisdiction; petition by other than tax matters partner; 60-day period.
Thor Solberg et ux.T.C. Memo. 2011-221 Sec. 6214; 6512; Tax Court jurisdiction; Tax Court petitions limitations; overpayment for prior year; carryforward of overpayments; issue not before court.
Mercato Global Opportunities Fund LP et al.T.C. Memo. 2011-220 Sec. 6229; partnership assessment limitations; final partnership administrative adjustment; FPAA; consent of tax matters partner; extension of limitations period.
Tom Miller et ux.T.C. Memo. 2011-219 Sec. 469; 6662; passive loss limitations; accuracy-related penalty; qualified real estate professional; material participation; passive activity.
Christopher Ames BeachT.C. Memo. 2011-218 Sec. 6015; innocent spouse relief; participation in prior proceeding with respect to liability.
Murray S. FriedlandT.C. Memo. 2011-217 Sec. 7623; expense of detecting frauds; denial of whistleblower claim; late filed challenge to dismissed claim.
Albert FernandezT.C. Memo. 2011-216 Sec. 162; 170; 262; 274; 6651; 6654; business expenses; charitable deductions; living expenses; business expense substantiation; failure to file or pay; failure to pay estimated tax; recordkeeping; documentation.
Akram Ibrahim et ux.T.C. Memo. 2011-215 Sec. 6404; abatements; interest on tax liability; performance of ministerial or managerial act.
Charles R. Douglas et ux.T.C. Memo. 2011-214 Sec. 179; 6662; expensing business assets; accuracy-related penalty; aircraft owned by spouse's S corporation; personal use of aircraft.
Merritt Lee D'ArcyT.C. Memo. 2011-213 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; ability to challenge tax liability; frivolous arguments.
William Edward Schramm et ux.T.C. Memo. 2011-212 Sec. 62; 3121; adjusted gross income; social security definitions; common law employee; business expenses as miscellaneous itemized deductions.
Alex Jeffrey MegibowT.C. Memo. 2011-211 Sec. 5212; 6213; 6611; notice of deficiency; deficiencies and Tax Court petitions; interest on overpayments; interest on overpayment taxable.
Neil G. Heilman et ux.T.C. Memo. 2011-210 Sec. 24; 1402; 6662; child credit; self-employment income; accuracy-related penalty; earned income requirement.
Estate of Clyde W. Turner Sr. et al.T.C. Memo. 2011-209 Sec. 2001; 2031; 2033; 2035; 2036; 2038; 2501; 2503; 2511; rate of estate tax; gross estate definition; decedent's property interest; gifts within 3 years of death; retained life estates; revocable transfers; imposition of gift tax; taxable gifts; gift tax; transfer of assets to family limited partnership; premium payments on life insurance policies held by trust; gifts to trust beneficiaries.
Estate of Kenneth L. Lay et al.T.C. Memo. 2011-208 Sec. 61; 1001; 1011; 1012; gross income definition; gain or loss; adjusted basis; cost basis; income from the sale of annuity contracts.
Matthew R. PerkinsT.C. Memo. 2011-207 Sec. 6654; 6673; failure to pay estimated tax; damages for delay; frivolous arguments.
Jeremiah Weatherly et ux.T.C. Memo. 2011-206 Sec. 162; 6001; business expenses; required records; contract labor; recordkeeping; substantiation; documentation.
Victoria Stennett-Bailey et al.T.C. Memo. 2011-205 Sec. 6015; innocent spouse relief; equitable relief; economic hardship; benefit from failure to pay taxes.
Robert Rowan WestermanT.C. Memo. 2011-204 Sec. 162; 162; 262; 274; 274; 280F; 6001; 6651; business expenses; travel expenses; living expenses; travel and entertainment; business expense substantiation; luxury auto and listed property; required records; failure to file or pay; recordkeeping; documentation; mileage log.
Mary E. CahillT.C. Memo. 2011-203 Sec. 25A; 61; 165; 6651; 6654; education credits; gross income definition; losses; failure to file or pay; failure to pay estimated tax; theft loss; substantiation of tuition expenses; unreported interest and dividends.
Michelle Pounds et al.T.C. Memo. 2011-202 Sec. 6015; innocent spouse relief; actual knowledge of items creating tax deficiency.
Luis BulasT.C. Memo. 2011-201 Sec. 162; 280A; business expenses; business use of home; exclusive use for business; wages paid to family members; substantiation.
James F. MooreT.C. Memo. 2011-200 Sec. 71; 215; alimony; alimony; reimbursement for mortgage payment; termination of payments on death.
Jason E. PhillipsT.C. Memo. 2011-199 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; principal-place-of-abode; not qualifying children; waiver of right to claim children.
Maria Ellen SherrerT.C. Memo. 2011-198 Sec. 162; 274; 6001; 6662; business expenses; business expense substantiation; required records; accuracy-related penalty; recordkeeping; documentation; records; receipts.
Adan SucillaT.C. Memo. 2011-197 Sec. 162; 274; 280F; 6662; business expenses; business expense substantiation; luxury auto and listed property; accuracy-related penalty; separate books; substantiation; documentation; recordkeeping.
Peter J. Van Wickler et ux.T.C. Memo. 2011-196 162; 212; 6662; business expenses; expense of producing income; accuracy-related penalty; trade or business; court unable to determine expenses; advisor not independent.
William E. Gustashaw Jr. et ux.T.C. Memo. 2011-195 Sec. 6662; accuracy-related penalty; valuation misstatement penalty; economic substance; Custom Adjustable Rate Debt Structure; CARDS transaction.
Lillian LaytonT.C. Memo. 2011-194 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer-in-compromise; calculation of reasonable collection potential; dissipated asset.
James Ellington et ux.T.C. Memo. 2011-193 Sec. 163; 163; mortgage interest; interest; investment interest; pledge of corporate stock to secure home loan; use of debt proceeds.
Armando Sandoval Lua et ux.T.C. Memo. 2011-192 Sec. 162; business expenses; failure to report income; offsetting expenses.
William Harnett et ux.T.C. Memo. 2011-191 Sec. 469; passive loss limitations; rental losses from passive activity; real estate professional; 750 hour requirement.
William Bradley Wood et ux.T.C. Memo. 2011-190 Sec. 61; 6662; gross income definition; accuracy-related penalty; embezzled funds includable in income.
Jess L. MillerT.C. Memo. 2011-189 Sec. 1361; 1366; 1368; S corporations; S corporation passthrough; S corporation distributions; gift of shares to son; distributions in excess of basis; long-term capital gain.
Mark E. Blackwell et ux.T.C. Memo. 2011-188 Sec. 183; not-for-profit activities; hobby losses; horse breeding; business-like manner; expectation of profitability; recreational motive.
Simone's ButterflyT.C. Memo. 2011-187 Sec. 6320; 6330; 6331; hearing on filing lien notice; hearing before levy; levy and distraint; collection due process; failure to provide complete financial information; failure to provide terms of installment plan; failure to make estimated tax payments.
Julie Marie McGowen et virT.C. Memo. 2011-186 Sec. 104; 6662; damage awards and sick pay; accuracy-related penalty; emotional distress; employment discrimination; physical injury or sickness; reasonable belief amount received excludable.
Mark DeVries et ux.T.C. Memo. 2011-185 Sec. 6651; 6654; 7201; failure to file or pay; failure to pay estimated tax; attempt to evade tax; fraudulent failure to file; badges of fraud examined.
Louise E. Nagel et virT.C. Memo. 2011-184 Sec. 165; 6651; losses; failure to file or pay; expenses related to foreclosure of mortgage and wage garnishment not theft loss.
James Ledger et ux.T.C. Memo. 2011-183 Sec. 72; annuities; maturation of life insurance policy; repayment of policy loans; constructive distribution.
John L. ChurchillT.C. Memo. 2011-182 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; offer-in-compromise; collection due process; changed financial situation; divorce.
Estate of Nicholas Telesmanich et al.T.C. Memo. 2011-181 Sec. 6404; abatements; abatement of interest; estate tax liability; no ministerial act; equitable estoppel; no affirmative misconduct by IRS.
Hal D. HicksT.C. Memo. 2011-180 Sec. 6663; fraud penalty; 75 percent penalty; placed in service; fuel rebate checks unreported.
Robert Ortega et ux.T.C. Memo. 2011-179 Sec. 162; 274; 469; business expenses; business expense substantiation; passive activities; expenses related to real estate activity; passive activity loss limitation; legal fees.
Lawrence L. Wickersham et ux.T.C. Memo. 2011-178 Sec. 121; 1001; 1221; 1231; 1245; 6662; gain on residence; gain or loss; capital asset; trade or business property; property depreciation recapture; accuracy-related penalty; allocation of purchase price; allocation of basis; reliance on return preparer.
Jonathan S. Landow et ux.T.C. Memo. 2011-177 Sec. 1033; 1042; 6651; 6662; involuntary conversions; ESOP sale gain nonrecognition; failure to file or pay; accuracy-related penalty; sale vs. loan; gain not deferred.
Michael J. HoganT.C. Memo. 2011-176 Sec. 7430; attorney's fees; dilatory behavior by taxpayer; litigation protracted.
Simeon E. Isaacs et ux.T.C. Memo. 2011-175 Sec. 72; 6651; 6662; failure to file or pay; accuracy-related penalty; early distribution penalty; qualified retirement plan; disabled exception.
Thomas James KaiderT.C. Memo. 2011-174 Sec. 61; gross income definition; loan vs. compensation; amounts received from relative.
Randy L. MooreT.C. Memo. 2011-173 Sec. 162; 165; 183; 6662; business expenses; losses; not-for-profit activities; accuracy-related penalty; hobby losses; professional gambler; x-ray technician; gambling losses as business expenses.
Estate of Ann R. Chancellor et al.T.C. Memo. 2011-172 Sec. 2041; powers of appointment; trust not included in estate; power of appointment limited by ascertainable standard.
Jeffrey S. Kurtz et ux.T.C. Memo. 2011-171 Sec. 6330; 6331; hearing before levy; levy and distraint; collection alternatives; challenge of liability.
Jeffrey S. Kurtz et ux.T.C. Memo. 2011-170 Sec. 6330; 6331; 6651; 6662; hearing before levy; levy and distraint; failure to file or pay; accuracy-related penalty; collection due process; no genuine issue of material fact presented.
Jeffrey S. Kurtz et ux.T.C. Memo. 2011-169 Sec. 6330; 6331; 6662; hearing before levy; levy and distraint; accuracy-related penalty; collection due process.
James BarnesT.C. Memo. 2011-168 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process.
Ronald J. ZenzenT.C. Memo. 2011-167 Sec. 162; 183; 212; 6662; business expenses; not-for-profit activities; expenses of producing income; accuracy-related penalty; hobby losses; drag racing activity.
Michael L. ConnT.C. Memo. 2011-166 Sec. 1311; 1312; 1313; 1314; 6320; 6330; correction of error; circumstances of adjustment; mitigation definitions; amount and method of mitigating adjustment; hearing on filing lien notice; hearing before levy; collection due process; mitigation provisions not applicable.
Mickel Briscoe et ux.T.C. Memo. 2011-165 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; noncustodial parent; qualifying child; signed declaration; Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents.
Glenn Patrick BogueT.C. Memo. 2011-164 Sec. 162; 212; 262; 274; 280A; 280F; 6662; travel expenses; expense of producing income; living expenses; business expense substantiation; business use of home; luxury auto and listed property; accuracy-related penalty; travel away from home; home to work site; nondeductible; commuting expense.
Estate of Emilia W. Olivo et al.T.C. Memo. 2011-163 Sec. 2053; deduction for expenses of estate; son as caregiver of decedent; deduction for care provided.
Tree-Tech Inc.T.C. Memo. 2011-162 Sec. 6330; 7121; 7436; hearing before levy; closing agreements; employment status determination; collection due process; challenge of underlying tax liability; worker classification; jurisdiction.
William Norris et ux.T.C. Memo. 2011-161 Sec. 6663; fraud penalty; dealing in cash; prior accumulations of cash; burden of proof for determination of fraud.
Paul R. VenezianoT.C. Memo. 2011-160 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; offer-in-compromise rejected; financial hardship; transfer of property after attachment of lien.
Richard Kay Jr.T.C. Memo. 2011-159 Sec. 165; 475; 1211; 6662; losses; mark-to-market accounting; limit on capital losses; trade or business vs. investor; net operating loss carryforward.
Ronald L. FaustT.C. Memo. 2011-158 Sec. 162; 183; 6662; business expenses; not-for-profit activities; accuracy-related penalty; hobby losses.
E.J. Harrison & Sons Inc.T.C. Memo. 2011-157 Sec. 6330; 6404; 6651; 7485; hearing before levy; abatements; failure to file or pay; appeal bonds; collection due process; failure to file bond.
Ronald V. Swanson et ux.T.C. Memo. 2011-156 Sec. 6662; accuracy-related penalty; excess contributions to Roth IRA; failure to seek professional advice.
Custom Stairs & Trim Ltd.T.C. Memo. 2011-155 Sec. 6320; 6330; 6651; 6656; hearing on filing lien notice; hearing before levy; failure to file or pay; failure to deposit taxes; ordinary business care and prudence; failure to deposit and failure to pay penalty abated.
Richard H. Gleason et ux.T.C. Memo. 2011-154 Sec. 6501; 6651; 6654; limitations on assessment; failure to file or pay; failure to pay estimated tax; community property; two methods for reconstruction of income; bank account analysis; unit and volume method.
E. Bruce DiDonato et ux.T.C. Memo. 2011-153 Sec. 170; charitable deduction; conservation easement; contemporaneous written acknowledgment by donee; attachment of appraisal to return.
Susan G. BellT.C. Memo. 2011-152 Sec. 6015; innocent spouse relief; income from S corporation attributable to taxpayer.
David S. Alioto et ux.T.C. Memo. 2011-151 Sec. 165; 6662; losses; accuracy-related penalty; business and theft loss; reasonable cause and good faith.
Minor Lee McNeilT.C. Memo. 2011-150 Sec. 6651; 6654; 6702; failure to file or pay; failure to pay estimated tax; frivolous income tax returns.
Rodney SanchezT.C. Memo. 2011-149 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; underlying tax liability.
Estate of Louise Paxton Gallagher et al.T.C. Memo. 2011-148 Sec. 2031; 2032; gross estate defined; alternate valuation; membership interest in LLC valued; cashflow method; reliance on comparable company data; cost of capital; discount rate; marketability discount; minority discount.
John C. Ramig et ux.T.C. Memo. 2011-147 Sec. 61; 162; 166; gross income definition; business expenses; bad debts; legal expenses; worthlessness of loans; expenses of rental property.
Michael K. Byrd et ux.T.C. Memo. 2011-146 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; frivolous arguments.
Estate of Marilyn Block et al.T.C. Memo. 2011-145 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; estate of gambler.
Timothy Lee Richard et al.T.C. Memo. 2011-144 Sec. 6015; innocent spouse relief; distribution by spouse from retirement account; actual knowledge of income.
Pacific West Financial & Insurance Co.T.C. Memo. 2011-143 Sec. 6320; 6330; 6404; 6656; hearing on filing lien notice; hearing before levy; abatements; failure to deposit taxes; collection due process; collection of employment tax liability.
Leonard Fein et ux.T.C. Memo. 2011-142 Sec. 162; 274; 6001; 6651; 6662; business expenses; travel and entertainment; required records; failure to file or pay; accuracy-related penalty; recordkeeping; substantiation; documentation.
Estate of Natale B. Giustina et al.T.C. Memo. 2011-141 Sec. 6662; accuracy-related penalty; valuation of limited partnership interest in company; good faith reliance on appraiser.
Mark L. RosenbloomT.C. Memo. 2011-140 Sec. 6159; 6330; 6502; tax installment agreements; hearing before levy; collection after assessment; collection due process; waiver extending statute for collections; installment agreement in effect.
Raymond H. Ryan et ux.T.C. Memo. 2011-139 Sec. 72; annuities; early distributions; unpaid loan; deemed distribution; 10 percent penalty tax.
Dallas Eric Gravette Sr.T.C. Memo. 2011-138 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; substantiation of financial hardship.
Mark S. Gardner et ux.T.C. Memo. 2011-137 Sec. 162; 263A; 1221; business expenses; uniform capitalization rules; capital asset; mortgage interes; engineering services and real estate taxes capitalized.
Arthur Dalton Jr. et ux.T.C. Memo. 2011-136 Sec. 6330; 7430; hearing before levy; attorney's fees; collection due process; IRS not substantially justified; nominee interest in trust.
Estate of Edward Thomas CoaxumT.C. Memo. 2011-135 Sec. 691; 2039; 6651; income in respect of a decedent; annuities; failure to file or pay; value of annuities includable in estate; life insurance policy incidents of ownership; jurisdiction for Sec. 691 deduction for third party.
Oscar C. Hawaii et ux.T.C. Memo. 2011-134 Sec. 165; 6159; 6330; losses; tax installment agreements; hearing before levy; collection due process; proof stock worthless; theft loss deduction; rejection of installment agreement.
John H. Hendrix ex ux.T.C. Memo. 2011-133 Sec. 2501; 2512; imposition of gift tax; valuation of gifts; defined value formula clauses; fair market value of S corporation stock; nonvoting stock; arm's length negotiations.
Paul Edward PollardT.C. Memo. 2011-132 Sec. 86; 451; benefits income inclusion; year of inclusion; unreported income; lump-sum Social Security disability income.
Patricia Louise HydeT.C. Memo. 2011-131 Sec. 6201; 6211; 6512; 6662; assessment authority; definition of deficiency; Tax Court petition limitations; accuracy-related penalty; unreported nonemployee compensation; attempted recission of filed return; jurisdiction; deposit vs. payment of tax.
Edward E. SlingsbyT.C. Memo. 2011-130 Sec. 61; 6673; gross income defined; damages for delay; tax protester arguments; frivolous arguments; unreported income.
Namhi LeeT.C. Memo. 2011-129 Sec. 6212; 6212; 6213; notice of deficiency; last-known address; deficiencies and Tax Court petitions; wrong zip code.
Aaron KirmanT.C. Memo. 2011-128 Sec. 162; 162; 170; 274; business expenses; travel expenses; charitable deduction; business expense substantiation; recordkeeping; documentation; business relationship of expenses; travel expense documentation.
Warren Thomas Barry et al.T.C. Memo. 2011-127 Sec. 6020; 6320; 6330; 6673; dummy returns; hearing on filing lien notice; hearing before levy; damages for delay; substitute returns; collection due process; face-to-face hearings; failure to present collection alternatives; frivolous arguments.
Sharon Denise CollierT.C. Memo. 2011-126 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; grandchild; nephew; niece; qualifying child; principal place of abode.
Mark N. ShebbyT.C. Memo. 2011-125 Sec. 6330; 6672; 7122; hearing before levy; failure to pay over tax; compromises; collection due process; offer-in-compromise; trust fund recovery penalty; failure to provide financial information; payment with proposed offer-in-compromise.
Joy WebbT.C. Memo. 2011-124 Sec. 2; 32; 151; 152; head of household; earned income credit; personal exemptions; dependent definition; no gross receipts from childcare business; grandchildren as dependents.
Frederick D. Todd II et ux.T.C. Memo. 2011-123 Sec. 61; 6651; 6662; gross income definition; failure to file or pay; accuracy-related penalty; loan against life insurance policy; policy funded by spouse's corporation; bona fide loan; loan proceeds income.
Wilfredo Emilio Rodriguez et al.T.C. Memo. 2011-122 Sec. 36; first-time homebuyer credit; home purchased from parents; intermediate transfer; step-transaction doctrine.
Biswesh B. MaliT.C. Memo. 2011-121 Sec. 162; 274; 6651; business expenses; business expense substantiation; failure to file or pay; recordkeeping; documentation.
Ion Semen et ux.T.C. Memo. 2011-120 Sec. 6330; 6651; hearing before levy; failure to file or pay; collection due process; failure to file due to reasonable cause.
Vicki M. SmithT.C. Memo. 2011-119 Sec. 6015; innocent spouse relief; equitable relief on spouse's liability.
Liaosheng ZhangT.C. Memo. 2011-118 Sec. 151; 152; 162; 183; 213; 262; 6662; 6664; personal exemptions; dependent definition; business expenses; not-for-profit activities; medical expenses; living expenses; accuracy-related penalty; penalty definitions and special rules; hobby losses; entitlement to treaty exemption.
Randolph A. PolzT.C. Memo. 2011-117 Sec. 215; 7430; alimony; attorney's fees; reasonableness of IRS action.
Martin R. DingmanT.C. Memo. 2011-116 Sec. 6091; 6303; 6330; 6501; 6651; place for filing; notice and demand for tax; hearing before levy; limitations on assessment; failure to file or pay; timely assessment of tax; proceed with levy; fraudulent failure.
Bobbi Jean A. MbuguaT.C. Memo. 2011-115 Sec. 2; 32; 151; 152; head of household; earned income credit; personal exemptions; dependent definition; show of days child lived in household; Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents.
Thomas F. Chambers et ux.T.C. Memo. 2011-114 Sec. 61; 6663; 7611; gross income definition; fraud penalty; church tax inquiry and examination restrictions; control over bank accounts results in income.
John R. CurrierT.C. Memo. 2011-113 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer-in-compromise; failure to follow procedure for submitting payment; deposit relating to OIC.
Enoch LeeT.C. Memo. 2011-112 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; no abuse of discretion; challenge of underlying tax liabilities.
Heather LudzackT.C. Memo. 2011-111 Sec. 3101; 3111; 6330; social security taxes; social security tax liability; hearing before levy; collection due process; failure to consider offer-in-compromise; employment tax not paid.
Michael RosenfeldT.C. Memo. 2011-110 Sec. 401; 3121; 4973; 6662; pension plans; social security definitions; excess contributions excise tax; accuracy-related penalty; employee vs. self-employed; contributions to simplified employee pension plan; SEP.
William M. McNeil et ux.T.C. Memo. 2011-109 Sec. 1001; 1221; 1222; gain or loss; capital asset; capital gains definitions; sale of conservation easement tax credits.
Onesimo R. EspinozaT.C. Memo. 2011-108 Sec. 24; 32; 151; 152; child credit; earned income credit; personal exemptions; dependent definition; noncustodial parent; declaration releasing claim; Form 8332 Release of Claim for Exemption for Child of Divorced or Separated Parents; head of household status.
Lloyd T. AsburyT.C. Memo. 2011-107 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; failure to report income; gross income; dividends from S corporation.
Frederic J. Lowe et ux.T.C. Memo. 2011-106 Sec. 401; 6662; trust beneficiary's tax; accuracy-related penalty; fair market value of distribution of life insurance policy includable in income; valuation of policy.
Weekend Warrior Trailers Inc. et al.T.C. Memo. 2011-105 Sec. 162; 167; 168; 274; 1361; 1362; 1366; 6662; 7872; business expenses; depreciation deduction; ACRS; business expense substantiation; S corporations; S corporation elections; S corporation passthrough; accuracy-related penalty; below-market-rate loans; management fee payments to related entity; loans to shareholders; constructive dividends.
Patricia Louise HydeT.C. Memo. 2011-104 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous and groundless claims; tax-protester rhetoric.
Thomas H. Scroggins et ux.T.C. Memo. 2011-103 Sec. 162; 262; 274; 6001; 6662; business expenses; living expenses; business expense substantiation; required records; accuracy-related penalty; recordkeeping; documentation; tax home; travel expenses.
Rick FishmanT.C. Memo. 2011-102 Sec. 6663; 7454; 7491; fraud penalty; burden of proof in fraud; burden of proof; statute of limitations tolled if not fraud; reimbursements as gross income.
F. Jeffrey RahallT.C. Memo. 2011-101 Sec. 274; 662; 671; 673; 675; 6048; 6651; 6663; business expense substantiation; complex trust gross income; grantors as owners; reversionary interests; trust administrative powers; foreign trust information returns; failure to file or pay; fraud penalty; taxable on amounts received from trusts up to amount of trust income; casualty and theft loss.
Lattice Semiconductor Corp. et al.T.C. Memo. 2011-100 Sec. 446; methods of accounting; request for change in accounting method denied by IRS; prepaid expenses capitalized.
Donald T. Robinson et ux.T.C. Memo. 2011-99 Sec. 162; 212; 262; 274; 280A; 280F; 6651; 6662; business expenses; expenses of producing income; living expenses; business expense substantiation; luxury autos and listed property; business use of home; failure to file or pay; accuracy-related penalty; unreimbursed employee business expenses; documentation; recordkeeping; home office; employee vs. independent contactor.
Michael S. Ohsman et ux.T.C. Memo. 2011-98 Sec. 408A; 4973; 6651; Roth IRAs; excess contributions excise tax; failure to file or pay; payments to foreign sales corporation not excess contribution where stock held in Roth IRA.
William Paul Crouse Jr. et ux.T.C. Memo. 2011-97 Sec. 704; 6015; 6651; 6662; limitation on allowance of losses; innocent spouse relief; failure to file or pay; accuracy-related penalty; unreported embezzlement income; deduction for partnership losses.
Sandra K. Shockley et al.T.C. Memo. 2011-96 Sec. 6212; 6212; 6503; 6901; notice of deficiency; last-known address; suspension of limitations period; transferred assets.
Estate of Ellen D. Foster et al.T.C. Memo. 2011-95 Sec. 2031; 2051; 2053; gross estate defined; deduction for expenses of estate; taxable estate definition; marital trust deduction; deductions for lawsuit expense; litigation expense; discounts for marketability and lack of control.
Estate of James J. Mitchell et al.T.C. Memo. 2011-94 Sec. 2031; gross estate defined; fair market value of real property; valuation; income capitalization method; art works valued.
Anthony d. OglesbyT.C. Memo. 2011-93 Sec. 61; 61; 63; 6651; 6662; gross income definition; cancellatiion of debt; itemized deductions; failure to file or pay; accuracy-related penalty; unemployment compensation; repairs vs. additions to basis to rental property; authenticity of documentation; exception to heresay; rules of evidence.
Kathleen Susan StipeT.C. Memo. 2011-92 Sec. 61; 72; 7491; gross income definition; early distribution; burden of proof; disability payments from U.S. Office of Personnel Management; penalty tax.
Jessica SolomonT.C. Memo. 2011-91 Sec. 62; 67; 162; 212; 274; adjusted gross income; miscellaneous deductions; travel expenses; expense of producing income; business expense substantiation; substantiation of travel expenses; recordkeeping; documentation.
Murray S. FriedlandT.C. Memo. 2011-90 Sec. 7623; expenses of detecting frauds; denial of whistleblower claims; denial equivalent to determination; failure to file timely petition.
Joseph B. Williams IIIT.C. Memo. 2011-89 Sec. 170; 954; 1221; 1222; 6213; 6662; 6663; charitable deductions; foreign base company income; capital asset; capital gains definitions; deficiencies and Tax Court petitions; accuracy-related penalty; fraud penalty; offshore corporation; income from services delivered to Swiss account; value of contributed art.
Joan ThomassenT.C. Memo. 2011-88 Sec. 6015; innocent spouse relief; deceased taxpayer entitled to relief; spousal abuse.
Kathleen HaagT.C. Memo. 2011-87 Sec. 6015; innocent spouse relief; res judicata; issued heard by District Court.
Mohammad N. Khalaf et al.T.C. Memo. 2011-86 Sec. 6213; deficiencies and Tax Court petitions; 90-day period; sufficient time to timely file; deficiency notice forwarded.
Richardo A. Garcia et ux.T.C. Memo. 2011-85 Sec. 988; 1256; foreign currency transactions; futures marked-to-market; over-the-counter foreign currency options not foreign currency contracts; mark-to-market.
1982 East LLC et al.T.C. Memo. 2011-84 Sec. 170 6662; charitable deductions; accuracy-related penalty; donation of property; exclusively for conservation purposes; action in good faith.
Bruce A. Brown et ux.T.C. Memo. 2011-83 Sec. 61; 72; 6662; cancellation of debt income; annuities; accuracy-related penalty; payments from cancellation of life insurance contract.
Agripina D. Smith et al.T.C. Memo. 2011-82 Sec. 1401; 1402; 6651; 7491; 7873; self-employment tax; self-employment income; failure to file or pay; burden of proof; indian fishing rights; exempt portion of compensation received from tribal council.
Pamela B. RussellT.C. Memo. 2011-81 Sec. 6651; failure to file or pay; reliance on financial advisor; W-4 claiming exemption.
Mark E. StroffT.C. Memo. 2011-80 Sec. 162; 274; 6662; business expenses; business expense substantiation; accuracy-related penalty; documentation; recordkeeping.
Andrew Roque Bosque et ux.T.C. Memo. 2011-79 Sec. 469; 6662; passive loss limitations; accuracy-related penalty; qualification as real estate professional; material participation.
Kurt SollbergerT.C. Memo. 2011-78 Sec. 1042; ESOP sale gain nonrecognition; floating rate note transfer; advance of funds; loan vs. sale; benefits and burdens of ownership; Derivium.
William JonesT.C. Memo. 2011-77 Sec. 61; 6020; gross income definition; substitute returns; deduction for gambling losses; proof of losses; Cohan rule; beginning and end of year bank account balances.
Bradley K. MorrisonT.C. Memo. 2011-76 Sec. 7430; attorney's fees; whether individual incurred litigation fees; obligation to repay fees; interest in litigation; remand from Ninth Circuit.
John Adair et ux.T.C. Memo. 2011-75 Sec. 632; 6323; liens for taxes; priority of liens; IRS refusal to withdraw lien; employment taxes; collection in doubt.
Mulcahy, Pauritsch, Salvador & Co. Ltd.T.C. Memo. 2011-74 Sec. 162; 6662; business expenses; accuracy-related penalty; deduction for interest and consulting fees; related entities.
Mona Lisa HerringtonT.C. Memo. 2011-73 162; 165; 6651; 6663; business expenses; losses; failure to file or pay; fraud penalty; theft losses; embezzlement; compensation.
Ralph Sandberg et ux.T.C. Memo. 2011-72 Sec. 6404; abatements; interest abatement claim; no authority ot abate; error by IRS.
Randall A. Schrimsher et ux.T.C. Memo. 2011-71 Sec. 170; charitable deduction; facade easement; flawed contemporaneous written acknowledgment; goods or services provided in consideration.
Peter P. SchwendemanT.C. Memo. 2011-70 Sec. 6320; 6330; 6672; hearing on filing lien notice; hearing before levy; failure to pay over tax; collection due process; trust fund recovery penalties; request for suspension of collection action.
Yusufu Yerodin Anyika et ux.T.C. Memo. 2011-69 Sec. 469; 6662; 6673; passive loss limitations; accuracy-related penalty; damages for delay; passive losses and rental property; qualification as real estate professional; documentation of time spent in activity.
Elizabeth J. Prater et virT.C. Memo. 2011-68 Sec. 6663; 7201; fraud penalty; attempt to evade tax; diversion of funds from business accounts; transactions in cash; spouse liable for deficiency.
Larry E. TuckerT.C. Memo. 2011-67 Sec. 6320; 6321; 6323; 6330; 7122; hearing on filing lien notice; liens for taxes; priority of liens; hearing before levy; compromises; collection due process; day trading losses; dissipation of assets; disregard of outstanding Federal income taxes; denial of offer-in-compromise.
Robert KobellT.C. Memo. 2011-66 Sec. 86; 219; 401; 408; benefits income inclusion; retirement savings; pension plans; IRAs; bond dealer vs. investor; no earned income for IRA contribution.
Knutsen-Rowell Inc. et al.T.C. Memo. 2011-65 Sec. 61; 172; 183; 301; 316; 446; 6001; 6662; 6663; gross income definition; net operating loss; not-for-profit activities; distributions of property; dividend definition; methods of accounting; required records; accuracy-related penalty; fraud penalty; hobby losses; recordkeeping; substantiation; documentation; constructive dividends vs. loan repayments; no fraudulent intent.
Edward M. Kurata et ux.T.C. Memo. 2011-64 Sec. 1036; 1058; 6651; 6662; stock for stock in same corporation; transfer of securities under certain agreements; failure to file or pay; accuracy-related penalty; disguised sale; similar to Derivium Capital LLC; stock-loan transaction.
Albert J. Starnes et al.T.C. Memo. 2011-63 Sec. 6901; 6902; transferred assets; transferee burden of proof; shareholders not liable for liabilities of dissolved corporation; no fraudulent transfer.
Christy & Swan Profit Sharing PlanT.C. Memo. 2011-62 Sec. 401; pension plans; pension plan not amended for statutory changes; requirements for plan must be strictly met; plan not qualified; IRS given summary judgment.
Douglas R. GriffinT.C. Memo. 2011-61 Sec. 6901; transferred assets; seller of business not liable as transferee; unpaid income taxes; intermediary transactions; transfers not fraudulent.
Estate of Sylvia Riese et al.T.C. Memo. 2011-60 Sec. 2001; 2031; 2033; 2036; 2053; rate of estate tax; gross estate definition; decedent's property interest; retained life estates; deduction for expenses; residence transfered to qualified personal residence trust excluded; investment management fees; accrued rent.
David Daniel Robison Sr. et ux.T.C. Memo. 2011-59 Sec. 104; damage awards and sick pay; disability retirement pay received; injuries received during military service; Civil Service Retirement Act.
Erin N. Hellweg et al.T.C. Memo. 2011-58 Sec. 408A; 482; 995; 4973; 4975; 6651; 6662; Roth IRAs; transfer pricing; shareholder DISC income; excess contributions excess tax; prohibited plan transaction tax; failure to file or pay; accuracy-related penalty; domestic international sales corporations formed by Roth IRAs.
John Carlyle Berkery Sr.T.C. Memo. 2011-57 Sec. 6320; 6321; 6330; hearing on filing lien notice; liens for taxes; priority of liens; request for lien removal.
Delores ChenaultT.C. Memo. 2011-56 Sec. 1; 61; 72; 6330; individual taxes; gross income definition; annuities; hearing before levy; collection due process.
Robert K.K. Pang et ux.T.C. Memo. 2011-55 Sec. 165; losses; payment to settle wrongful death claim not casualty loss.
Mark Kerman et ux.T.C. Memo. 2011-54 Sec. 1; 6662; individual taxes; accuracy-related penalty; CARDS shelter; economic substance doctrine; tax motivated transaction.
Betty Jean SteinshouerT.C. Memo. 2011-53 Sec. 162; 6001; 6651; 6654; business expenses; required records; failure to file or pay; failure to pay estimated taxes; substantiation; documentation; recordkeeping.
Joseph Kuntz III et ux.T.C. Memo. 2011-52 Sec. 1; 162; 213; individual taxes; business expenses; medical expenses; expenses of caregiver not business expenses; care for terminally ill deductible as medical expenses.
Jeffrey S. Charlton et ux. et al.T.C. Memo. 2011-51 Sec. 6229; 6501; 6663; partnership assessment limitations; limitations on assessment; fraud penalty; final partnership administrative adjustments; FPAA; limitations period based on fraud; lack of fraudulent intent; tax avoidance scheme.
Bengt N. Bengtson et ux.T.C. Memo. 2011-50 Sec. 165; 6001; 6662; losses; required records; accuracy-related penalty; long-term capital loss; worthless stock; bases in stock; evidence of ownership; good faith attempt.
Willie Andrew Whipple Jr. et ux.T.C. Memo. 2011-49 Sec. 1; 162; 179; 6001; 6651; 6662; individual taxes; business expenses; expensing business assets; required records; failure to file or pay; accuracy-related penalty; Schedule C losses; taxpayer's testimony.
Donald G. Cave A Professional Law Corp.T.C. Memo. 2011-48 Sec. 3111; 3121; 3301; 3401; 6656; 7436; social security tax liability; social security definitions; FUTA tax rate; income tax withholding; failure to deposit taxes; employment status determination: relief under Sec. 530, Revenue Act of 1978; S corporation; draws from corporation; reimbursement of expenses; use of taxpayer's premises.
Timothy B. DickeyT.C. Memo. 2011-47 Sec. 6020; 6651; 6654; dummy returns; failure to file or pay; failure to pay estimated tax; substitute returns; deductions disallowed for substantiation.
Dominick DeNaples et ux. et al.T.C. Memo. 2011-46 Sec. 103; tax-exempt interest; interest related to eminent domain taking; reconsideration of T.C. Memo. 2010-171.
Energy Research and Generation Inc.T.C. Memo. 2011-45 Sec. 6501; 6651; 6653; 6663; limitations on assessment; failure to file or pay; fraud penalty (repealed); fraud penalty.
Baron L. OliverT.C. Memo. 2011-44 Sec. 61; 104; 6651; 6654; gross income definition; damage awards and sick pay; failure to file or pay; failure to pay estimated tax; award not excludable; reasonable cause for failure to file.
Micka M. OliverT.C. Memo. 2011-43 Sec. 61; 104; 6020; 6651; 6654; gross income definition; damage awards and sick pay; substitute returns; failure to file or pay; failure to pay estimated tax; dummy returns; community property share of spouse's income; reasonable cause for failure to file.
Roger S. Campbell et ux.T.C. Memo. 2011-42 Sec. 172; 183; 6001; 6651; net operating loss; not-for-profit activities; required records; failure to file or pay; hobby losses; recordkeeping; documentation; substantiation.
W. James Kubon et ux.T.C. Memo. 2011-41 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; frivolous arguments; denial of face-to-face hearing.
Jin Long Pan et ux.T.C. Memo. 2011-40 Sec. 61; 6662; gross income definition; accuracy-related penalty; unreported income from gambling activities.
John Arthur RaeberT.C. Memo. 2011-39 Sec. 1; 162; 6001; 6662; individual taxes; business expenses; required records; accuracy-related penalty; recordkeeping; substantiation; documentation; Fifth Amendment privilege; signature under penalty of perjury.
Elijah B. Freeman Jr.T.C. Memo. 2011-38 Sec. 6320; 6330; 6672; hearing on filing lien notice; hearing before levy; failure to pay over tax; collection due process; consideration of lien on credit.
Willard James Collins et ux.T.C. Memo. 2011-37 Sec. 29; 45K; 162; 165; 212; nonconventional fuel credit (redesignated; nonconventional fuel credit; business expenses; losses; expenses of producing income; sham landfill investment; theft loss deduction.
WB Acquisition Inc. & Subsidiary et al.T.C. Memo. 2011-36 Sec. 6662; 7701; accuracy-related penalty; definitions; joint venture; noncompete covenant; net operating loss deduction recordkeeping.
Patrick Michael MooneyT.C. Memo. 2011-35 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments; tax protester arguments; fraudulent failure to file.
Joanna Sue MartinezT.C. Memo. 2011-34 Sec. 274; business expense substantiation; recordkeeping; documentation; vehicle expenses.
CHC Industries Inc.T.C. Memo. 2011-33 Sec. 6901; 6902; transferred assets; provisions of special application to transferees; transfer fraudulent under state law.
Gary Steven CovingtonT.C. Memo. 2011-32 Sec. 1; 6330; 6673; individual taxes; hearing before levy; damages for delay; collection due process; frivolous arguments; collection alternatives.
Scott Ray HolmesT.C. Memo. 2011-31 Sec. 1; 6011; 6651; 6673; 7482; individual tax; return filing requirement; failure to file or pay; damages for delay; review of Tax Court decisions; frivolous arguments; zero return; jurat.
Robert Michael Burchfield et ux.T.C. Memo. 2011-30 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments; zero income on return.
DKD Enterprises et al.T.C. Memo. 2011-29 Sec. 11; 105; 106; 162; 183; 448; 6651; 6662; personal service corporations; accident and health plans; contributions to health plan by employer; business expenses; not-for-profit activity; cash accounting limitations; failure to file or pay; accuracy related penalty; constructive dividends; cattery activity not a trade or business; profit-sharing plan contributions; hobby losses.

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