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Summary: Richard R. Hollington and Annett K. Hollington v. Commissioner. Hollington v. Commissioner Docket No. 50696. Richard R. Hollington, Esq., 2761 Sherbrooke Road, Shaker Heights, Ohio, pro se., and Edward C. Crouch, Esq., for the petitioners. In September 1947, Richard R. Hollington, who was, 1956 Tax Ct. Memo LEXIS 160">*162 and at all times pertinent hereto, has been engaged in the practice of law, and his wife, Annett K. Hollington, purchased a fourteen room house, located at 2761 Sherbrooke more.

Summary: T.C. Memo. After concessions, the sole issue before the Court is whether the amount of executive compensation paid to Mr. Haim Haviv for 1991 and 1992 is unreasonable, and if so, what reasonable compensation is. - 3 - Petitioner has paid Mr. Haviv the following amounts in compensation: Year Salary Bonus/Commission Total Compensation1 1984 $0 $10,000 $10,000 1985 0 25,000 more.

Summary: T.C. Memo. Petitioner purchased the inventories (parts, accessories, new and used cars) of Dave Markley Jeep-Eagle, Inc. (seller). Pursuant to a sales - 2 - agreement, John David Markley (Mr. Markley), the sole shareholder and president of seller, terminated his Jeep-Eagle franchise with Chrysler Corp. (Chrysler) and granted petitioner a covenant not to compete. In May 1988, Mr. Markley reentered the automobile dealership business when Chrysler more.

Summary: Globe Products Corporation, Petitioner v. Commissioner of Internal Revenue, Respondent Globe Products Corp. v. Commissioner Docket No. 9070-75 United States Tax Court 72 T.C. 609; 1979 U.S. Tax Ct. RAUM 72 T.C. 609">*610 OPINION The Commissioner determined a deficiency in petitioner's 1972 Federal income tax in the amount of $ 78,750 and an addition to tax under section 6651(a), I.R.C. 1954, in the amount of $ 3,938. 72 T.C. 609">*611 In 1958, the president and sole stockholder of Globe, Paul more.

Summary: William M. Bailey v. Commissioner. The only question is whether $3,533.40 which petitioner received from William M. Bailey Company, the petitioner in a related proceeding in Docket No. 22615, is taxable in full or as a long-term capital gain. Memo LEXIS 81">*86 agreement" between the company and petitioner, dated April 8, 1943, provided: "The William M. Bailey Company agrees to pay William M. Bailey, Five (5%) per Cent Royalty on the net selling price of each and every Goggle Plate manufactured more.

Summary: T.C. Memo. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Chief Judge: This case arises from petitioner’s request for relief from joint and several liability under section 6015 for 1979, 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998, - 2 - and 1999.1 The issues for decision are: (1) whether petitioner is entitled to relief under section 6015(b) or (c) with respect to 1979; and (2) whether respondent abused his discretion in denying more.

Summary: Winchell Company, Petitioner v. Commissioner of Internal Revenue, Respondent Winchell Co. v. Commissioner Docket No. 646-67 United States Tax Court 51 T.C. 657; 1969 U.S. Tax Ct. TIETJENS 51 T.C. 657">*657 OPINION The Commissioner determined deficiencies in petitioner's income tax of $ 433.33 and $ 2,500, respectively, for 1963 and 1964. 51 T.C. 657">*660 Whereas -- In the Bingham Agreement, 1969 U.S. Tax Ct. Delsea Drive-In Theatres, Inc. v. Commissioner, 379 F.2d 316 (C.A. 3, 1967), affirming more.

Summary: BARBARA HARRINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Harrington v. Commissioner Docket No. 6887-88. The envelope containing the letter was returned to respondent in December 1983, bearing the following notation: HARRINGTON, 1309 OSBOURNE AVE. C/O BREDT, ROSLYN, PA 19001 On September 4, 1984, respondent sent a Request for Information in Accordance with the Postal Manual (Form 4759) to the United States Postal Service in an effort to ascertain petitioner's address. Memo more.

Summary: T.C. Memo. MEMORANDUM OPINION MORRISON, Judge: The petitioners John and Myrna Adair seek review of the “collection due process” determination by an Appeals officer of the IRS not to withdraw notices of tax lien. Also in December 2006, the IRS filed two notices of federal tax lien against the property of John and Myrna Adair to collect their joint liability for $58,108 in unpaid income tax for the year 2000.

Summary: LaVERNE BAZEN AND PANSY BAZEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Bazen v. Commissioner Docket No. 3995-76. LaVerne Bazen (hereinafter petitioner) was a farmer during 1972 and his wife, petitioner Pansy Bazen, was a teacher in the South Carolina public school system. OPINION At the outset of the trial in the instant case petitioners' counsel made a series of oral pettifogging motions which he must have known had no merit, all of which were denied: motion to change venue more.

Summary: T.C. Summary Opinion 2013-29 UNITED STATES TAX COURT MARY ELLEN KALIL AND THOMAS FORD KALIL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 29261-11S L. Filed April 8, 2013. Mary Ellen Kalil and Thomas Ford Kalil, pro sese. SUMMARY OPINION GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the more.