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Citation: 1998 T.C. Memo. 118 | Docket No.: 14987-96
Status: Unpublished | Citing: 5
Summary: T.C. Memo. Respondent contends that this case should be dismissed because the petition was not filed within 90 days after the notice of deficiency was mailed pursuant to section 6213(a).1 1 All section references are to the Internal Revenue Code in (continued...) - 2 - Petitioner contends that the notice of deficiency was not mailed to his last known address pursuant to section 6212(b) and......read more.


Citation: 16 T.C. 960 | Docket No.: 24414
Status: Published
Keywords: ,


Citation: 2016 T.C. Memo. 142 | Docket No.: 6505-12, 6715-12, 6751-12
Status: Unpublished | Citing: 74
Summary: T.C. Memo. -2- [*2] Tax Returns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 IRS Examination With Respect to FFI and Petitioners. . . . . . . . . . . . . . . . . . . 86 OPINION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95 Petitioners’ Motion in Limine. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......read more.


Citation: 2000 T.C. Memo. 159 | Docket No.: 2465-94, 2468-94, 5104-94, 5105-94, 5106-94, 9721-94, 9752-94, 9768-94, 9814-94, 18707-94, 18710-94, 20957-94, 22821-94, 23429-94, 23777-94, 8175-95, 10053-95, 11217-95, 12500-95, 13236-95, 14712-95, 20843-95, 20868-95, 21629-95, 24241-95, 24643-95
Status: Unpublished | Citing: 32
Summary: T.C. Memo. 2000-159 UNITED STATES TAX COURT DURHAM FARMS #1, J.V., GARY L. BLACKBURN, TAX MATTERS PARTNER ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent 1 Cases of the following petitioners are consolidated herewith: Durham Farms #1, J.V., Gary L. Blackburn, Tax Matters Partner, docket No. 2468-94; W.J. Hoyt Sons Management Company, Gary L. Blackburn, Tax Matters Partner, docket No. 5104-94; W.J. Hoyt Sons Management Company, Gary L. B......read more.


Citation: 5 T.C. 892 | Docket No.: 5959
Status: Published
Keywords: ,


Citation: 2005 T.C. Memo. 52 | Docket No.: 10458-02
Status: Unpublished | Citing: 25
Summary: T.C. Memo. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: In separate notices of deficiency, respondent determined the following income tax deficiencies, additions to - 2 - tax, and penalty with respect to petitioners’ Federal income taxes for 1998:1 Harlan D. Edwards: Additions to Tax Deficiency Sec. 6651(a)(1)1 Sec. 6654 $42,165 $10,541 ......read more.


Citation: 71 T.C. 278 | Docket No.: 7993-75
Status: Published
Keywords: ,


Citation: 2007 T.C. Memo. 73 | Docket No.: 3876-05L
Status: Unpublished | Citing: 14
Summary: T.C. Memo. - 2 - MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Petitioners Martin Smith (Smith) and Sharon Smith petitioned the Court under section 6330(d) to review the determination of respondent’s Office of Appeals (Appeals) sustaining a proposed levy related to petitioners’ assessed Federal income tax liability (inclusive of additions to tax, penalties, and interest) for 1984, 1985, 1986, and 1991; that liability totaled $79,461. Petitioners argue th......read more.


Citation: 62 T.C. 110 | Docket No.: 299-70, 300-70
Status: Published
Keywords: ,


Citation: 1995 T.C. Memo. 454 | Docket No.: 4651-92
Status: Unpublished | Citing: 28
Summary: T.C. Memo. 1995-454 UNITED STATES TAX COURT ROBERT LEE McWILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4651-92. (6) Whether petitioner is liable for the addition to tax for negligence under section 6653(a)3 for all the years in issue. (7) Whether petitioner is liable for the addition to tax for failure to timely file his Federal tax returns for 1986 and 1987 under section ......read more.


Citation: 1997 T.C. Memo. 347 | Docket No.: 12740-96
Status: Unpublished | Citing: 8
Summary: T.C. Memo. 1997-347 UNITED STATES TAX COURT RILWAN ADISA SALAMI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12740-96. - 2 - Respondent determined deficiencies in petitioner's Federal income taxes for 1992 and 1993 in the amounts of $3,857 and $1,877, respectively, and accuracy-related penalties pursuant to section 6662(a) in the amounts of $771 and $329, respectively. ......read more.


Citation: 14 T.C. 1144 | Docket No.: 19959
Status: Published
Keywords: ,


Citation: 2019 T.C. Memo. 23 | Docket No.: 15488-17W
Status: Unpublished | Citing: 4
Summary: T.C. Memo. He urged that the Office’s denial of his claim was “premature” in light of this new information and stated: “Because the IRS collected proceeds from * * * [target] based on the amended returns, the Whistleblower Office’s finding that the IRS’s examination resulted in ‘no change’ is no longer a basis to deny * * * [petitioner] an award. ” Whistleblower 26876-15W v. Commissioner, 147 T.C. 375, 378 (2016) (quoting Comparini v. Commissioner, 143 T.C. 274, 277 (2014)). See Comparini......read more.


Citation: 2018 T.C. Memo. 33 | Docket No.: 1752-17
Status: Unpublished | Citing: 3
Summary: T.C. Memo. See, e.g., Ternovsky v. Commissioner, 66 T.C. 695, 698 (1976); Alameda Realty Corp. v. Commission- er, 42 T.C. 273, 283 (1964); Huzella v. Commissioner, T.C. Memo. 2017-210, at *7-*9; Wheeler v. Commissioner, T.C. Memo.


Citation: 47 T.C. 415 | Docket No.: 3458-64, 204-65
Status: Published
Keywords: ,


Citation: 2005 T.C. Memo. 236 | Docket No.: 9938-04, 9939-04, 10070-04, 10071-04
Status: Unpublished | Citing: 4
Summary: T.C. Memo. After concessions by all parties (particularly a concession collapsing the income and expenses of the above three trusts for each year into petitioners’ income and expenses) and settlements entered into by all parties (particularly settlements relating to various business and personal deductions), the only remaining issues for decision are: (1) The amount of petitioners’ gain on the sale of their residence; (2) the fair market value of a van on the date the van was donated to......read more.


Docket No.: 16065-12S
Status: Unpublished | Citing: 7
Summary: PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE. T.C. Summary Opinion 2014-1 UNITED STATES TAX COURT STEVEN C. GIST AND CONSTANCE L. GIST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16065-12S. SUMMARY OPINION GUY, Special Trial Judge: This case was heard pur......read more.


Citation: 34 T.C. 1093 | Docket No.: 77220, 77221
Status: Published
Keywords: ,


Docket No.: 14877-99S
Status: Unpublished
Summary: T.C. Summary Opinion 2001-128 UNITED STATES TAX COURT GARY L. AND JOLENE K. PENDLETON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14877-99S. Gary L. Pendleton and Jolene K. Pendleton, pro sese. During each of the taxable years at issue, petitioner Gary L. Pendleton (Gary) maintained a sole proprietorship electrician business which was operated out of the personal residence of petitioners......read more.


Citation: 11 T.C. 352 | Docket No.: 11682
Status: Published
Keywords: ,