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Below is a list of the 2006 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. 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. 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 2005 and 2004, go to:

Tax Court Cases--2005

Tax Court Cases--2004

Tax Court Cases

Dominic Calafati 127 T.C. No. 16 Sec. 6330; 7521; hearing before levy; taxpayer interviews; audio recording of collection due process hearing conducted by telephone.
Kelly Sue Tipton et al. 127 T.C. No. 15 Sec. 6015; innocent spouse relief; intervenor; failure to attend trial.
Charles Raymond Wheeler 127 T.C. No. 14 Sec. 6020; 6212; 6651; 6654; 6673; 7491; 7522; dummy returns; notice of deficiency and last-known address; failure to file or pay; failure to pay estimated tax; damages for delay; burden of proof; content of notices; IRS failed to meet burden of production.
Anthony J. Kadillak 127 T.C. No. 13 Sec. 83; 1211; 1341; 6330; property transferred for services; limit on capital losses; payment under claim of right; hearing before levy; collection due process; exercise of incentive stock options; Sec. 83(b) election; report of gain for alternative minimum tax (AMT) purposes; claim election invalid.
Susan Bocock Ryals et vir 127 T.C. No. 12 Sec. 6211; 6214; 6402; 6512; 6662; definition of deficiency; Tax Court jurisdiction; authority to make refunds; Tax Court petition limitations; accuracy-related penalty; improper crediting of overpayment; lack of jurisdiction.
Estate of Eleanor R. Gerson et al. 127 T.C. No. 11 Sec. 2041; 2601; 2611; 2612; 2613; 2651; powers of appointment; generation-skipping transfer tax; generation-skipping transfers; generation-skipping transferors; skip person defined; generation assignment; GSTT.
Marc G. Bissonnette et ux. 127 T.C. No. 10 Sec. 162; 274; travel expenses; travel and entertainment; away from home; ferryboat captain; per diem rate.
Jonathan N. Palahnuk et ux. 127 T.C. No. 9 Sec. 56; 422A; 1211; minimum tax adjustments; incentive stock options; limit on capital losses; alternative mimimum taxable income; AMT; AMTI; ISO; loss on incentive stock option.
William A. Stewart 127 T.C. No. 8 Sec. 7481; 7483; 7502; 7503; Tax Court decision final; Tax Court appeal notices; timely mailing as timely filing; weekends and holidays; timeliness; reconsideration of Manchester Group, T.C. Memo 1994-604.
Medical Transportation Management Corp. et al. 127 T.C. No. 7 Sec. 34; 6421; credit for fuel taxes; nonhighway use of gas; qualification as buses; regular routes.
Anonymous 127 T.C. No. 6 Sec. 6110; 7461; public inspection of rulings; publicity of Tax Court proceedings; individual's request to seal court records; risk of physical harm.
Alan H. Ginsburg et al. 127 T.C. No. 5 Sec. 465; 469; 6221; 6229; 6230; 6231; 6501; at-risk limitations; passive loss limitations; partnership level tax treatment; partnership administrative changes; partnership item definitions; limitations on assessment; no specific reference in Form 872 allowing adjustment of partnership items; adjustments made outside limitations period.
Anthony Andre et ux. 127 T.C. No. 4 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; premature request for due process hearing.
Nield Montgomery et ux. 127 T.C. No. 3 Sec. 56; 58; 83; 165; 421; 422; 6662; adjustments for alternative minimum taxable income; denial of certain losses; property transferred for services; losses; nonstatutory stock options; incentive stock options; accuracy-related penalty; substantial risk of forfeiture; annual limit; carryback capital losses; carryback alternative minimum tax net operating losses.
David Bruce Billings 127 T.C. No. 2 Sec. 6015; innocent spouse relief; no jurisdiction when deficiency not asserted by IRS; prior ruling overruled.
Charlotte Gee et vir. 127 T.C. No. 1 Sec. 72; 6662; early distributions; accuracy-related penalty; amounts rolled over from deceased spouse IRA became hers.
People Place Auto Hand Carwash, LLC 126 T.C. No. 19 Sec. 3403; 7436; withheld taxes; employment status determination; automatic stay protection of Bankruptcy Code; owner's bankruptcy filing.
Greg A. Bell 126 T.C. No. 18 Sec. 6330; hearing before levy; collection due process; challenge of underlying tax liability; deficiency notice.
Dow A. Huffman et ux. et al. 126 T.C. No. 17 Sec. 481; 472; changes in accounting method; LIFO inventories; IRS correction to inventory method; adjustment under Sec. 481 required.
James D. Turner et ux. 126 T.C. No. 16 Sec. 170; 6662; charitable deduction; accuracy-related penalty; qualified conservation easement; satisfaction of conservation purposes.
L.S. Vines 126 T.C. No. 15 Sec. 475; 481; 1211; 1221; 1222; mark-to-market accounting; changes in accounting method; limit on capital losses; capital asset; capital gains definitions; good faith action; extension of time to make mark-to-market election.
Peabody Natural Resources Company et al. 126 T.C. No. 14 Sec. 1031; like-kind exchange; supply contracts.
Louis A. Cox et ux. 126 T.C. No. 13 Sec. 6320; 6330; hearing filing lien notice; hearing before levy; collection due process; officer's prior involvement.
Garwood Irrigation Company 126 T.C. No. 12 Sec. 1374; 6621; 7701; S corporation built-in gains; interest rate determinations; definitions; interest on over- and underpayments; large corporate underpayments; S corporation.
Michael A. Zapara et ux. 126 T.C. No. 11 Sec. 6335; 7433; sale of seized property; unauthorized collection actions; election to have levied asset sold; credit for value on date asset should have been sold.
Robert J. Merlo 126 T.C. No. 10 Sec. 55; 56; 83; 165; 172; 1211; 1212; alternative minimum tax; minimum tax adjustments; property transferred for services; worthless stock; net operating loss; limit on capital losses; capital loss carryovers; restricted stock.
Bernhard F. Manko et ux. 126 T.C. No. 9 Sec. 6203; 6211; 6212; 6213; 6214; 6330; 7121; assessment method; definition of deficiency; notice of deficiency; deficiences, Tax Court petitions; Tax Court jurisdiction; closing agreements; requirement to issue deficiency notice; limited closing agreement.
NT, Inc. d.b.a. Natures Touch 126 T.C. No. 8 Sec. 6651; 6662; 7459; 7491; failure to file or pay; accuracy-related penalty; reporting Tax Court decisions; burden of proof; loss of corporate powers; corporation cannot pursue litigation; shift burden of proof individual vs. business.
Investment Research Associates, Inc. 126 T.C. No. 7 Sec. 6320; 6321; 6323; 6330; hearing on filing lien notice; liens for taxes; priority of liens; hearing before levy; collection due process; lack of jurisdiction; time for requesting administrative hearing; request after second lien notice.
Swallows Holding, Ltd. 126 T.C. No. 6 Sec. 881; 882; 6012; 6072; 6091; 7805; foreign firm unconnected income; foreign firm connected income; filing requirements; income tax filing time; place for filing; authority to prescribe rules; deductions related to effectively connected income if return filed within deadline.
Dave Arnett 126 T.C. No. 5 Sec. 911; 6662; earned income exclusion; accuracy-related penalty; working in Antarctica for U.S. company; foreign earned income exclusion.
Lois E. Ordlock 126 T.C. No. 4 Sec. 6015; 6321; innocent spouse relief; liens for taxes; refund for community property to pay spouse's liabilities.
Exxon Mobil Corporation et al. 126 T.C. No. 3 Sec. 6611; 6621; 6622; interest on overpayments; determination of interest rate; interest compounded daily; large corporate overpayments.
State Farm Mutual Automobile Insurance Co. et al. 126 T.C. No. 2 Sec. 6611; 6621; 6622; interest on overpayments; determination of rate of interest; interest compounded daily; reduced interest rate for large corporate overpayments.
Llwellyn Greene-Thapedi 126 T.C. No. 1 Sec. 6212; 6213; 6320; 6402; 6404; 6511; 6512; 6601; 7436; notice of deficiency; deficiencies, Tax Court petitions; hearing on filing lien notice; authority to make refunds; abatements; limitiations on refunds; Tax Court petition limitations; interest on underpayments; employment status determination; lack of jurisdiction; no unpaid tax upon which levy could be based.
 

Memorandum Decisions

HJ Builders, Inc. et al. T.C. Memo. 2006-278 Sec. 78; 170; 6662; limitations on deductions; charitable deduction; accuracy-related penalty; constructive dividends; payment of personal expenses by corporation; repayment of loan.
William M. Leggett T.C. Memo. 2006-277 Sec. 6330; 6331; 6673; hearing before levy; levy and distraint; damages for delay; collection due process; frivolous arguments; recording hearing.
Great Plains Gasification Associates et al. T.C. Memo. 2006-276 Sec. 1001; 6221; gain or loss; partnership level tax treatment; full amount of debt discharged.
Jonathan Harris T.C. Memo. 2006-275 Sec. 6673; damages for delay; failure to state a claim; frivolous arguments.
Thomas B. Goldsby Jr. et ux. T.C. Memo. 2006-274 Sec. 170; 671; 678; charitable deduction; grantors as owners; nongrantor as substantial owner; sole beneficiary of trust not entitled to charitable deduction; income portion; source of contribution; income and corpus with different beneficiaries.
Raymond Wright T.C. Memo. 2006-273 Sec. 6404; abatements; failure to receive refund; notification of refund not applied; abatement of interest.
W. Bradford Davis et ux. T.C. Memo. 2006-272 Sec. 162; 274; 6662; business expenses; travel and entertainment; accuracy-related penalty; documents lost by tax preparer; documentation; Cohan rule.
Bennett Geiger T.C. Memo. 2006-271 Sec. 165; 6662; losses; accuracy-related penalty; embezzlement loss; theft loss; substantiation; documentation of loss; canceled checks.
Estate of Georgina T. Gimbel et al. T.C. Memo. 2006-270 Sec. 2031; gross estate defined; determination of fair market value of stocks; restricted stock; discount.
Frederic W. Thrane Jr. T.C. Memo. 2006-269 Sec. 6662; accuracy-related penalty; reliance on tax return preparer; error by preparer.
Steven A. Knish et ux. T.C. Memo. 2006-268 Sec. 165; 475; losses; mark-to-market accounting; mark-to-market election; extension to make election; prejudice interests of government.
Nathaniel H. Garfield et al. T.C. Memo. 2006-267 Sec. 267; 1235; losses between related taxpayers; patents; long-term capital gain vs. ordinary income.
Curr-Spec Partners LP et al. T.C. Memo. 2006-266 Sec. 6229; 6501; partnership assessment limitations; limitations on assessment; final partnership administrative adjustment; FPAA; limitations period for FPAA.
Kai-Chung C. Lam et ux. T.C. Memo. 2006-265 Sec. 162; 274; 6662; business expenses; travel and entertainment; accuracy-related penalty; substantiation of business expenses; undated invoices; failure to report rental income; personal property tax receipts.
R. William Becker et ux. et al. T.C. Memo. 2006-264 Sec. 1221; 1222; 1223; 7121; capital asset; capital gains definitions; holding period for capital gain; closing agreement; allocation of stock purchase to covenant not to compete; mutual intent of parties.
Estate of Ronald G. Keeton et al. T.C. Memo. 2006-263 Sec. 2057; family-owned-business interests; estate tax; issue raised in opening brief; QFOBI; qualified family-owned business interest.
David Soward T.C. Memo. 2006-262 Sec. 6225; 6226; 6230; 6231; partnership assessments; partnership court review; partnership administrative changes; partnership item definitions; notice of deficiency against individual invalid; lack of jurisdiction over individual's challenge.
Frank M. Settimo et ux. T.C. Memo. 2006-261 Sec. 162; business expenses; day care expenses of owner; ability to work.
Robert B. Keenan T.C. Memo. 2006-260 Sec. 6330; 6651; 6654; 6673; hearing before levy; failure to file or pay; failure to pay estimated tax; damages for delay; collection due process; frivolous arguments.
William Lenihan T.C. Memo. 2006-259 Sec. 61; 63; 274; 408; 6020; 6654; gross income defined; taxable income; business expenses substantiation; IRAs; dummy returns; failure to pay estimated tax; substitute returns; substantiation of bases in property; substantiation of long-term holding period; existence of business activity; rollover of IRA.
L.S. Vines T.C. Memo. 2006-258 Sec. 475; 481; 7430; mark-to-market accounting; adjustments required by changes in accounting methods; court costs and fees; attorney's fees; prevailing party; IRS substantially justified.
William Edward Thomason T.C. Memo. 2006-257 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; failure to raise any substantitive arguments; failure to supply requested information.
Danny Holloway et ux. T.C. Memo. 2006-256 Sec. 23; 26; 29; 43; 45K; 53; 55; adoption expenses; limit on credits based on liability; nonconventional fuel credit; enhanced oil recovery; nonconventional fuel credit; prior year minimum tax credit; alternative minimum tax; AMT; substantiation of amount of credit; closed loop biomass projects.
Katherine Cowan T.C. Memo. 2006-255 Sec. 6320; 6330; 7481; 7483; 7502; hearing before levy; hearing on filing lien notice; Tax Court decision; Tax Court appeal notices; timely mailing as timely filing; collection due process; motion for leave to file a motion to vacate order dismissing; Tax Court jurisdiction.
Denis J. Faris et ux. T.C. Memo. 2006-254 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous protester arguments.
William M. Leggett T.C. Memo. 2006-253 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments.
Sharina White T.C. Memo. 2006-252 Sec. 6320; 6330; 7481; 7483; 7502; hearing on filing lien notice; hearing before levy; Tax Court decision finality; Tax Court appeal notices; timely mailing is timely filing; collection due process; motion to vacate order of dismissal for lack of jurisdiction; failure to file amended return.
Jan McMaster T.C. Memo. 2006-251 Sec. 6320; 6330; 7481; 7483; 7502; hearing on filing lien notice; hearing before levy; Tax Court decision finality; Tax Court appeal notices; timely mailing is timely filing; collection due process; motion to vacate order of dismissal for lack of jurisdiction; failure to file amended return.
William R. Tinnerman T.C. Memo. 2006-250 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; sham trust; frivolous arguments; failure to substantiate basis in S corporation stock.
Byron Hoffman T.C. Memo. 2006-249 Sec. 6330; 7459; 7481; 7483; 7502; hearing before levy; reporting Tax Court decisions; Tax Court decision finality; Tax Court appeal notices; timely mailing is timely filing; collection due process; motion for leave to file motion to vacate.
Betty Sprenger T.C. Memo. 2006-248 Sec. 6320; 6330; 7481; 7483; 7502; hearing on filing lien notice; hearing before levy; Tax Court decision finality; Tax Court appeal notices; timely mailing is timely filing; collection due process; motion to vacate order of dismissal for lack of jurisdiction.
Judith Walther T.C. Memo. 2006-247 Sec. 6320; 6330; 7481; 7483; 7502; hearing on filing lien notice; hearing before levy; Tax Court decision finality; Tax Court appeal notices; timely mailing is timely filing; collection due process; motion for leave to file motion to vacate order of dismissal embodying motion to vacate order of dismissal.
Deann Marie McCausland T.C. Memo. 2006-246 Sec. 6015; innocent spouse relief; lack of jurisidication; deficiency not asserted.
Perry Westcott T.C. Memo. 2006-245 Sec. 6320; 6330; 6404; hearing on filing lien notice; hearing before levy; abatements; collection due process; alternative colleciton action; faiilure to establish tax loss; assistance in preparing tax return.
Kaye C. Schlachter T.C. Memo. 2006-244 Sec. 6015; innocent spouse relief; lack of jurisdiction; IRS assertion of deficiency.
Raymond T. Murphy et ux. T.C. Memo. 2006-243 Sec. 163; 6662; interest expense; accuracy-related penalty; interest vs. principal payment; purchase of horses.
Robert C. Humphrey et ux. T.C. Memo. 2006-242 Sec. 83; 421; 422A; 1211; 3401; 6330; property transferred for services; nonstatutory options; incentive stock options; limit on capital losses; income tax withholding; hearing before levy; collection due process; ISO; employee within three months of exercising incentive stock options; capital gain; ordinary income.
John S. Cooper, Jr. T.C. Memo. 2006-241 Sec. 6020; 6651; 6654; 6673; dummy returns; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments; litigation for purposes of delay.
Rolan Womack et ux. et al. T.C. Memo. 2006-240 Sec. 1221; capital asset; sale of right to receive future annual lottery payments not capital gain.
Cliff Connors T.C. Memo. 2006-239 Sec. 61; 104; 105; 451; 6651; gross income defined; damage awards and sick pay; accident and health plans; year of inclusion; failure to file or pay; payments received from disability insurance settlement.
Louis P. Mitchell T.C. Memo. 2006-238 Sec. 6330; hearing before levy; collection due process; face-to-face meeting; specific issues not enumerated.
Jason Golditch T.C. Memo. 2006-237 Sec. 6320; 6330; 7483; hearing on filing lien notice; hearing before levy; collection due process; Tax Court notice of appeal; lack of jurisdiction; motion for leave to file a motion to vacate dismissal of petition.
David Rice T.C. Memo. 2006-236 Sec. 6320; 7481; 7483; hearing on filing lien notice; Tax Court decision finality; Tax Court appeal notices; motion for leave to file a motion to vacate; timely-filing violation.
Jorge O. Svoboda et ux. T.C. Memo. 2006-235 Sec. 83; 421; 6662; property transferred for services; nonstatutory stock options; accuracy-related penalty; capital gain vs. ordinary income; incentive stock options; holding period.
Gary W. McDonough T.C. Memo. 2006-234 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; compromises; collection due process; offer-in-compromise; OIC; relation to ability to pay; Hoyt partnership.
James S. Zigmont T.C. Memo. 2006-233 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; return with zeros.
Estate of Wallace Langer et al. T.C. Memo. 2006-232 Sec. 2031; 2032; gross estate defined; alternate valuation; real estate in family LLC; determination of value.
Ronald W. Oman T.C. Memo. 2006-231 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; compromises; collection due process; offer-in-compromise; OIC; best interest of the government; history of noncompliance.
Estate of Margaret Landers et al. T.C. Memo. 2006-230 Sec. 6651; failure to file or pay; late filing of estate tax return; reasonable cause; co-administrators ordinary business care.
William H. Lindley et ux. T.C. Memo. 2006-229 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; compromises; collection due process; offer in compromise; OIC; Hoyt partnership; reasonable collection potential.
Debra Anne Banderas T.C. Memo. 2006-228 Sec. 6015; innocent spouse relief; lack of jurisdiction; deficiency not asserted.
Carol J. Hunter T.C. Memo. 2006-227 Sec. 6015; innocent spouse relief; lack of jurisdiction; deficiency not asserted.
Total Health Center Trust, Bonnie Stejskal, Trustee et al. T.C. Memo. 2006-226 Sec. 471; inventories; shrinkage; spoilage.
Estate of Margot Stewart et al. T.C. Memo. 2006-225 Sec. 2036; 2053; retained life estates; deduction for expenses, etc.; completed gift; receipt of economic benefit from gifted property; property tax liability.
Richard A. Cloward T.C. Memo. 2006-224 Sec. 7430; attorney's fees; litigation costs; taxpayer delay in providing proof of deductions.
Kevin A. Goon T.C. Memo. 2006-223 Sec. 7430; attorney's fees; litigation costs; taxpayer delay in providing proof of deductions.
Michael Neylan et ux. T.C. Memo. 2006-222 Sec. 7430; attorney's fees; litigation costs; taxpayer delay in providing proof of deductions.
Gustavo Zeron et ux. T.C. Memo. 2006-221 Sec. 7430; attorney's fees; litigation costs; prevailing party; IRS position reasonable; substantially justified.
Nelson I. Goodman et ux. T.C. Memo. 2006-220 Sec. 1244; 6330; small business stock; hearing before levy; collection due process; res judicata.
Hugh D. Summers et ux. T.C. Memo. 2006-219 Sec. 6320; 6330; 6662; hearing on filing lien notice; hearing before levy; accuracy-related penalty; collection due process; face-to-face hearing.
Timothy Nicholls T.C. Memo. 2006-218 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous argument.
Irving Steinberg et ux. T.C. Memo. 2006-217 Sec. 6330; hearing before levy; collection due process; offer in compromise; OIC.
Barry Blondheim et ux. T.C. Memo. 2006-216 Sec. 6330; 6404; 7122; hearing before levy; abatements; compromises; collection due process; offer in compromise; Hoyt partnership; OIC; abatement of interest.
Estate of Sarah M. Davenport, et al. T.C. Memo. 2006-215 Sec. 2033; 2053; 7520; decedent's property interest; deduction for expenses; valuation tables; funeral expenses; post-funeral reception; annuities includable in gross estate.
K&M La Botica Pharmacy, Inc. et al. T.C. Memo. 2006-214 Sec. 1401; 1402; 6651; self-employment tax; self-employment income; failure to file or pay; credit for tax payments by nominee corporations.
John N. Sweeney T.C. Memo. 2006-213 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous arguments; warning.
Robert Dallas T.C. Memo. 2006-212 Sec. 2503; 2511; 2512; taxable gifts; gift tax; valuation of gifts; valuation of closely held stock; discount; nonvoting status; control premiums.
Orion Contracting Trust et al. T.C. Memo. 2006-211 Sec. 3111; 3301; 3402; 6501; 6651; Social Security tax liability; FUTA tax rate; income tax collected at source; limitations on assessment; failuret to file or to pay tax; limitations period and unfiled returns.
Kathlyn S. Starbuck T.C. Memo. 2006-210 Sec. 6015; innocent spouse relief; no deficiency asserted; Court lacks jurisdiction.
Claire C. Meade et al. T.C. Memo. 2006-209 Sec. 6015; innocent spouse relief; no deficiency asserted; Court lacks jurisdiction.
Marcus C. Seay T.C. Memo. 2006-208 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; summary judgment; deficiencies from failure to file returns.
Joseph Momot et ux. T.C. Memo. 2006-207 Sec. 6404; abatements; abatement of interest; tax shelter partnership; IRS not at fault for delay.
Gary M. Jadro T.C. Memo. 2006-206 Sec. 6651; failure to file or pay.
Terri L. Hartsock et vir T.C. Memo. 2006-205 Sec. 165; 6662; losses; accuracy-related penalty; deductions for gambling losses; evidence; substantiation; documentation.
Donald Ertz T.C. Memo. 2006-204 Sec. 6221; 6330; 7122; large corporate underpayments; hearing before levy; compromises; collection due process; OIC; offer in compromise; jurisdiction lacking on underpayment penalty.
Jerre Marvine Wood T.C. Memo. 2006-202 Sec. 6330; 6673; hearing before levy; damages for delay; colection due process; frivolous arguments.
Omnitec Corp. T.C. Memo. 2006-202 Sec. 446; 6001; 6651; 6655; clear reflection of income; required records; failure to file or pay; corporate estimated tax penalties; multiple corporations; who is taxpayer.
Orlando J. Guerrero et ux. T.C. Memo. 2006-201 Sec. 72; 6404; 6601; early distributions; abatements; interest on underpayments; abatement of interest disallowed; early withdrawal from qualified plan; delay in assessment.
Henry John Uscinski T.C. Memo. 2006-200 Sec. 1341; 6663; 7201; payment under claim of right; fraud penalty; attempt to evade tax; allowed to challenge amount of unreported income on IRS notice despite plea agreement.
Kathleen Sullivan Alioto T.C. Memo. 2006-199 Sec. 6015; innocent spouse relief; Court lacking jurisdiction; IRS asserting deficiency.
Oren L. Benton T.C. Memo. 2006-198 Sec. 172; 469; 1398; net operating loss; passive loss limitations; Title 11 individual bankruptcy; individual may use net operating loss carryovers from bankruptcy estate; carryovers cannot be carried back.
Gregory T. Mays et ux. T.C. Memo. 2006-197 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; lack of jurisdiction; hearing requests filed too early or too late.
Melvin Ray Hassell T.C. Memo. 2006-196 Sec. 6320; 6321; 6330; 6331; 6673; hearing on filing lien notice; liens for taxes; hearing before levy; levy and distraint; damages for delay; collection due process; ABC Beverage Corp. T.C. Memo. 2006-195 Sec. 166; bad debts; business judgment contributed to worthlessness.
Blair Hanloh T.C. Memo. 2006-194 Sec. 6673; damages for delay; failure to state a claim; frivolous arguments.
Kai H. Lee et ux. et al. T.C. Memo. 2006-193 Sec. 162; 212; 469; 6662; business expenses; expense of producing income; passive loss limitation; accuracy-related penalty; real estate professionals; passive vs. nonpassive income.
Woodrow Reynolds T.C. Memo. 2006-192 Sec. 6330; 6331; 6673; hearing before levy; levy and distraint; collection due process; damages for delay; frivolous tax protester arguments.
Thomas Gleason et ux. T.C. Memo. 2006-191 Sec. 1366; 1368; 6662; S corporation passthrough; S corporation distributions; accuracy-related penalty; basis in loan.
Jerry A. Dixon et al. T.C. Memo. 2006-190 Sec. 6700; promoting abusive tax shelters; refusal to reconsider opinion imposing sanctions on IRS; attorneys' misconduct.
Hoyt W. Young et al. T.C. Memo. 2006-189 Sec. 7430; attorney's fees; Kersting tax shelter; reasonable expenses; reasonable attorney fee.
Donald Clayton et ux. T.C. Memo. 2006-188 Sec. 6330; 6404; 7122; hearing before levy; abatements; compromises; rejection of offer; relevant information considered.
Rhett Rance Smith et ux. T.C. Memo. 2006-187 Sec. 170; 7121; charitable contribution; closing agreement; no enforceable settlement agreement.
Rudolph Harris Sr. et ux. T.C. Memo. 2006-186 Sec. 6330; hearing before levy; collection due process; independent review of previous offer in compromise rejection; income and expenses analysis.
Helen M. Korchak T.C. Memo. 2006-185 Sec. 6015; innocent spouse relief; knowledge of claimed loss.
Edwin J. Dunbar Jr. T.C. Memo. 2006-184 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; frivolous arguments.
Estate of Anthony J. Tamulis et al. T.C. Memo. 2006-183 Sec. 2055; estate tax charitable deduction; bequest of remainder interest; trust document not in compliance; split interest.
Roxanne M. Toppi T.C. Memo. 2006-182 Sec. 6015; innocent spouse relief; equitable relief; jurisdiction for Tax Court to review; no deficiency asserted by IRS.
Barry Shrier T.C. Memo. 2006-181 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; compromises; collection due process; offer in compromise; financial documentation lacking.
Khen T. Huynh T.C. Memo. 2006-180 Sec. 6013; 6015; joint returns; innocent spouse relief; participation in prior litigation.
Chi Wai T.C. Memo. 2006-179 Sec. 56; 6330; 7122; 2006-179 Sec. 56; 6330; 7122; minimum tax adjustments; hearing before levy; compromises; collection due process; exercise of incentive stock option; offer in compromise; alternative minimum tax; AMT; OIC.
Dwight Schwersensky T.C. Memo. 2006-178 Sec. 6330; 6331; 6673; hearing before levy; levy and distraint; damages for delay; collection due process; frivolous tax protester arguments.
Larry J. Lundgren et ux. T.C. Memo. 2006-177 Sec. 1001; 1401; 1402; 6662; 6673; gain or loss; self-employment tax; self-employment income; accuracy-releated penalty; damages for delay; sham trust; independent trustee; tax protester arguments.
Thomas R. Jones T.C. Memo. 2006-176 Sec. 163; 164; 6651; 6654; mortgage interest; taxes; failure to file or pay; failure to pay estimated tax; payments under lease-option agreement.
Diana Stroud et al. T.C. Memo. 2006-175 Sec. 6015; innocent spouse relief; IRS failure to assert deficiency.
John S. Rendall et al. T.C. Memo. 2006-174 Sec. 165; 166; 1012;7491; worthless stock; bad debts; cost basis; burden of proof; first-in, first-out method of identifying shares sold; substantiation of bad debt and worthless stock deductions; pledge of shares.
Wechsler & Co. T.C. Memo. 2006-173 Sec. 162; business expenses; reasonable compensation.
Brian F. Nicely T.C. Memo. 2006-172 Sec. 67; 162; 274; miscellaneous deductions; travel expenses; business expense substantiation; reliable records; recordkeeping.
J. Jean Moore T.C. Memo. 2006-171 Sec. 6320; 7122; hearing on filing lien notice; compromises; offer in compromise; ex parte communication from other IRS employees.
Michael Rosen T.C. Memo. 2006-170 Sec. 165; 6330; losses; hearing before levy; collection due process; theft loss deduction; substantiation of loss; confession of civil judgment.
Richard D. Irving et ux. T.C. Memo. 2006-169 Sec. 61; 1401; 6651; 6662; 6664; gross income defined; self-employment tax; failure to file or pay; accuracy-related penalty; penalty definitions and special rules; bank deposit method of calculating income.
Mark Spitz T.C. Memo. 2006-168 Sec. 56; 83; 172; 421; 422; 1211; 1212; 6662; minimum tax adjustments; property transferred for services; net operating loss; nonstatutory stock options; incentive stock options; limitation on capital losses; capital loss carryover; accuracy-related penalty; carry back of capital losses for minimum tax; ATNOL; reasonably relied on tax attorney.
Louis M. Pavich T.C. Memo. 2006-167 Sec. 912; 6651; government allowance exclusion; failure to file or pay; cost of living allowances.
Michael Keller T.C. Memo. 2006-166 Sec. 6330; 7122; hearing before levy; compromises; collection due process; Hoyt partnership.
Alfonso J. Del Castillo et ux. T.C. Memo. 2006-165 Sec. 170; 7121; charitable deduction; closing agreements; deficiency notice valid.
Leatherstocking 1983 Partnership et al. T.C. Memo. 2006-164 Sec. 6222; 6223; 6226; 6227; 6228; 6229; 6231; partnership return consistency; notice of partnership proceeding; partnership judicial review; partnership administrative changes; partnership items; limitations period partnership assessment; partnership item special definitions.
Charles F. Smith T.C. Memo. 2006-163 Sec. 21; 24; 32; 151; 152; child care credit; child credit; earned income credit; personal exemptions; dependent defined; EIC; noncustodial parent; declaration from custodial parent.
Robert C. Racine et ux. T.C. Memo. 2006-162 Sec. 83; 6662; property transferred for services; accuracy-related penalty; exercise of nonstatutory stock options to secure loan; option grant exception; good faith exception to penalty.
Marc A. Clampitt T.C. Memo. 2006-161 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous arguments.
Paul Bi-Yang Chen et ux. T.C. Memo. 2006-160 Sec. 1363; 1366; 6015; 6501; 6663; 7206; effect of election on corporation; S corporation passthrough; innocent spouse relief; limitations on assessment; fraud penalty; fraud and false statements; suspension of statute of limitations.
Kevin L. Hargrove et al. T.C. Memo. 2006-159 Sec. 61; 119; 912; 6662; gross income defined; meals or lodging exclusion; government allowance exclusion; accuracy-related penalty.
Sherif S. Abdelhak T.C. Memo. 2006-158 Sec. 162; 165; 170; 274; 6651; 6662; 6664; business expenses; losses; charitable deduction; business expense substantiation; failure to file or pay; penalty definitions and special rules; accuracy-related penalty; recordkeeping; theft loss; good faith.
John M. Smoll et ux. T.C. Memo. 2006-157 Sec. 6651; 6654; 6663; failure to file or pay; failure to pay estimated tax; fraud penalty; reasonable cause; adequate records; cooperation with IRS.
Ronald A. Lehrer et ux. T.C. Memo. 2006-156 Sec. 6662; accuracy-related penalty; unreasonable reliance on tax preparer.
Cheryl McKnight T.C. Memo. 2006-155 Sec. 6015; innocent spouse relief; IRS abused discretion in not granting relief.
Patrick J. McGowan T.C. Memo. 2006-154 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; estimated tax; frivolous tax protester arguments.
Federal Home Loan Mortgage Corp. T.C. Memo. 2006-153 Sec. 167; 1011; depreciation deduction; adjusted basis; amortization; intangible assets; favorable assets; useful life.
Herbert V. Kohler, Jr. et al. T.C. Memo. 2006-152 Sec. 2032; 6662; 7491; alternate valuation; accuracy-related penalty; burden of proof; tax-free reorganization; valuation of stock.
Gregory Drake T.C. Memo. 2006-151 Sec. 6330; 7430; hearing before levy; attorney's fees; collection due process; motion to compel settlement.
Roy Barnes et ux. T.C. Memo. 2006-150 Sec. 6330; 7122; hearing before levy; compromises; collection due process; Hoyt partnership investment; doubt as to collectibility.
Ferrel Benjamin Gibbs T.C. Memo. 2006-149 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; no offer of collection alternatives; frivolous arguments.
Sylvester H. Cain T.C. Memo. 2006-148 Sec. 6673; damages for delay; previous warning; frivolous arguments.
Joseph Schnell et ux. T.C. Memo. 2006-147 Sec. 162; 166; 6662; business expenses; bad debts; accuracy-related penalty; unpaid fees never included in income not deductible.
Henry Link T.C. Memo. 2006-146 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; taxpayer denied motion to reopen the record.
Austin L. Mitchell et ux. T.C. Memo. 2006-145 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; hobby losses; family farm; good faith in claiming losses.
John H. Webster T.C. Memo. 2006-144 Sec. 61; 6651; 6654; 6673; gross income defined; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments.
Kent E. Hovind T.C. Memo. 2006-143 6203; 6320; 6330; 6651; 6654; 6861; assessment method; hearing on filing lien notice; hearing before levy; failure to file or pay; failure to pay estimated tax; jeopardy assessments; collection due process; summary judgment; assessment procedure; tax protester arguments.
James O. Jondahl T.C. Memo. 2006-142 Sec. 7430; attorney's fees; qualified offer; prevailing party definition.
Aaron T. Ball et ux. T.C. Memo. 2006-141 Sec. 6230; 6330; 6673; partnership administrative changes; hearing before levy; damages for delay; collection due process; face-to-face hearing denied; frivolous arguments.
Estate of John L. Baird et al. T.C. Memo. 2006-140 Sec. 7430; attorney's fees; expert witness; statutory adjusted rate; reasonableness.
Cynthia P. Bullock T.C. Memo. 2006-139 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; warning of frivolous arguments.
Geoffrey K.J. Yuen T.C. Memo. 2006-138 Sec. 6320; 6330; 7521; hearing on filing lien notice; hearing before levy; taxpayer interviews; collection due process; denial of recorded hearing; frivolous arguments.
Rajesh Prabhakar T.C. Memo. 2006-137 Sec. 7430; attorney's fees; IRS position substantially justified; adequate documentation provided to IRS.
James A. Shinault T.C. Memo. 2006-136 Sec. 1; 24; 32; 151; 152; 6001; 6651; 6654; individual tax; child tax credit; earned income credit; personal exemptions; dependent definition; required records; failure to file or pay; failure to pay estimated tax; recordkeeping; unsubstantiated Schedule C expenses.
Scott Malowney et ux. T.C. Memo. 2006-135 Sec. 7430; attorney's fees; IRS substantially justified; affidavit of costs.
Donald P. Arnett T.C. Memo. 2006-134 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous tax protester arguments.
E. J. Harrison & Sons, Inc. T.C. Memo. 2006-133 Sec. 162; business expenses; reasonable salary; case on remand from Ninth Circuit.
Thomas H. Cassel III et ux. T.C. Memo. 2006-132 Sec. 6213; 6662; deficiencies, Tax Court petitions; accuracy-related penalty; Tax Court lacks jurisdiction; bankruptcy debtor; automatic stay prohibits Tax Court proceedings.
Michael W. Keller T.C. Memo. 2006-131 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; Hoyt cattle-breeding partnership; gross valuation misstatements.
Norman W. Klootwyk T.C. Memo. 2006-130 Sec. 6651; 6673; failure to file or pay; damages for delay; unreported income; delay penalty.
Diana Cote T.C. Memo. 2006-129 Sec. 72; 6651; 6654; 6673; early distributions; failure to file or pay; failure to pay estimated tax; damages for delay; premature distributions from IRA; delay penalty; unreported income.
Chester H. Rossman et ux. T.C. Memo. 2006-128 Sec. 6651; failure to file or pay; additions to tax for fraud; failure to file fraudulent action.
John P. Lynn et ux. T.C. Memo. 2006-127 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; violation of installment agreement; failure to file tax returns.
John F. Weber T.C. Memo. 2006-126 Sec. 6320; 6330; 6331; hearing on filing lien notice; hearing before levy; levy and distraint; collection due process; contesting liability; notice of deficiency.
Timothy J. Miller et ux. T.C. Memo. 2006-125 Sec. 61; 465; 1366; gross income; at-risk limitations; S corporation passthrough; loans from bank to shareholder and from shareholder to S corporation; basis; guarantor payment of debt; discharge of indebtedness income; insolvency exception.
Anschutz Company et al. T.C. Memo. 2006-124 Sec. 263A; 460; 461; uniform capitalization rules; long-term contracts; year of inclusion; allocation of indirect costs between long-term contracts and self-created assets; new legal theory.
Joseph V. Metallic T.C. Memo. 2006-123 Sec. 61; 6020; 6651; 6654; gross income; dummy returns; failure to file or pay; failure to pay estimated tax; Native American; no treaty exemption.
Gary Lee Gunton T.C. Memo. 2006-122 Sec. 61l 6651; gross income defined; failure to file or pay; Native American; no treaty exemption.
Mark D. George T.C. Memo. 2006-121 Sec. 63; 67; 170; 6651; 6654; taxable income; miscellaneous deductions; charitable deduction; failure to file or pay; failure to pay estimated tax; Native American not exempt from tax; documentation of charitable contribution; return filed but rejected by IRS.
Hector Prowse T.C. Memo. 2006-120 Sec. 162; 166; 6001; 6663; business expenses; bad debts; required records; fraud penalty; recordkeeping; falsified and forged documents.
William C. Houchin et ux. et al. T.C. Memo. 2006-119 Sec. 451; 6662; year of inclusion; accuracy-related penalty; settlement payment; year agreement reached; accountant's advice.
Timothy J. Coburn T.C. Memo. 2006-118 Sec. 7430; attorney's fees; IRS position not substantially justified based on law or facts.
Leonard O. Parker Jr. T.C. Memo. 2006-117 Sec. 6871; tax claims in bankruptcy; bankruptcy stay; bar to tax assessment; timing of bankruptcy proceeding.
William E. Johnson T.C. Memo. 2006-116 Sec. 71; 215; 1041; alimony; alimony; transfers incident to divorce; contributions to Thrift Savings Plan and retirement plan not alimony; insurance payments; required by divorce decree.
Estate of Lillie Rosen et al. T.C. Memo. 2006-115 Sec. 2036; retained life estate; property transferred to family limited partnership; legitimate tax purpose; retention of possession of property.
Robert E. Adams et ux. T.C. Memo. 2006-114 Sec. 61; 6662; 6664; 6673; gross income; accuracy-related penalty; penalty definitions and special rules; damages for delay; persistent frivolous arguments.
Bentley Court II Limited Partnership et al. T.C. Memo. 2006-113 Sec. 42; low-income housing credit; recapture of credit during closed tax years; duty of consistency; qualified basis in credit.
Hugh G. King et ux. T.C. Memo. 2006-112 Sec. 175; 1311; 1312; 1313; 1314; 6501; 6662; soil and water conservation; correction of error; circumstances of adjustment; mitigation provisions; amount and method of adjustment; limitations on assessment; accuracy-related penalty; depreciation.
Jean-Remy Facq et ux. T.C. Memo. 2006-111 Sec. 83; 6662; restricted stock; accuracy-related penalty; nonstatutory stock options.
Robert D. Braun et ux. T.C. Memo. 2006-110 Sec. 162; 274; 6001; 6651; business expenses; travel and entertainment; required records; failure to file or pay; recordkeeping; documentation.
Charles Raymond Wheeler T.C. Memo. 2006-109 Sec. 61; 6012; 6651; 6654; 6673; gross income; filing requirements; failure to file or pay; failure to pay estimated tax; sanctions and costs; damages for delay; frivolous arguments.
Michael Forbes Dehoney T.C. Memo. 2006-108 Sec. 212; expense of producing income; deduction in year of payment; cash basis taxpayer.
Deborah A. Messina T.C. Memo. 2006-107 Sec. 61; 451; 6651; 6654; gross income; year of inclusion; failure to file or pay; failure to pay estimated tax; settlement for wrongful discharge claim inclusion in income; back wages.
Susan F. Mostafa T.C. Memo. 2006-106 Sec. 61; 408; 6501; 6651; 7430; gross income; IRAs; limitations on assessment; failure to file or pay; attorney's fees; statute of limitations indefinite where no return filed; litigation costs.
Carol A. Johanson et vir T.C. Memo. 2006-105 Sec. 71; 6662; alimony; accuracy-related penalty; taxable as alimony; liability for payments after death.
Kenneth A. Sapp T.C. Memo. 2006-103 Sec. 6330; hearing before levy; collection due process; rights violated during collection due process; impartiality; frivolous argument.
Bradley K. Morrison T.C. Memo. 2006-103 Sec. 7430; attorney's fees; payment of costs by another party.
Daniel J. Ford T.C. Memo. 2006-102 Sec. 6330; hearing before levy; failure to submit collection alternative.
Eugenie Denise Mitchell T.C. Memo. 2006-101 Sec. 72; 162; 213; 403; early distributions; annuities; self-employed health insurance; medical expenses; tax deferred annuities; exceptions from penalty.
Norman P. Schneller T.C. Memo. 2006-100 Sec. 6012; 6213; 6320; 6330; 6673; filing requirements; deficiencies, Tax Court petitions; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; frivolous tax protester arguments; cooperation.
Charles A. Schneller T.C. Memo. 2006-99 Sec. 6012; 6213; 6320; 6330; 6673; filing requirements; deficiencies, Tax Court petitions; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; frivolous tax protester arguments; cooperation.
Daniel D. McBol Aruai T.C. Memo. 2006-98 Sec. 24; 32; 151; 152; child credit; earned income credit; personal exemption; dependent defined.
Jerry Dixon et ux. et al. T.C. Memo. 2006-97 Sec. 6673; 7430; damages for delay; attorney's fees; not substantially justified; Kersting tax shelter; litigation cost.
Michael W. Huber et ux. et al. T.C. Memo. 2006-96 Sec. 2501; 2511; 2512; imposition of gift tax; gift tax; valuation of gifts; valuation of closely held business; fair market value; FMV; right of first refusal.
Theodus J. Jordan T.C. Memo. 2006-95 Sec. 2; 72; 151; 152; 403; 6211; 6402; head of household; early distributions; personal exemptions; dependent defined; tax-deferred annuities; definition of deficiency; federal debt offset; dependency exemption; tax on premature distribution; jurisdiction on overpayment offset by debt owed to another agency.
Mars's Contractors Inc. T.C. Memo. 2006-94 Sec. 6320; 6330; 7436; 7442; hearing on filing lien notice; hearing before levy; employment status determination; Tax Court jurisdiction; collection due process; lack of jurisdiction.
Andrea McQuarrie T.C. Memo. 2006-93 Sec. 61; 63; 86; 165; gross income defined; taxable income; benefits income exclusion; losses; social security; gambling winnings; deduction of gambling losses as miscellaneous itemized deduction.
Anne C. Snyder T.C. Memo. 2006-92 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; receipt of Forms 1099; taxation of annuity payments.
Lawrence Horowitz T.C. Memo. 2006-91 Sec. 61; 6673; gross income defined; damages for delay; frivolous claims.
Jerry A. Dixon et ux. et al. T.C. Memo. 2006-90 Sec. 163; 212; 6212; 6214; 6501; 6511; 6601; 6612; interest deduction; expense of producing income; notice of deficiency; Tax Court jurisdiction; limitations on assessment; limitations on refunds; interest on underpayments; interest rate determinations; Kersting tax shelters; remand; settlement offer.
Todd B. Guthrie T.C. Memo. 2006-89 Sec. 61; 151; 6012; 6651; 6654; 6673; gross income defined; personal exemptions; filing requirements; failure to file or pay; failure to pay estimated tax; damages for delay; required to file.
Bradley W. Bean T.C. Memo. 2006-88 Sec. 6320; 6321; 6330; 6673; 6702; hearing on filing lien notice; liens for taxes; hearing before levy; damages for delay; frivolous income; tax protester; in-person hearing not appropriate.
Joel Rappaport T.C. Memo. 2006-87 Sec. 6651; 6654; 7491; failure to file or pay; failure to pay estimated tax; burden of proof; S corporation flow through.
Lloyd Pragasam T.C. Memo. 2006-86 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; timely filing of hearing request; equivalent hearing.
Caspian Consulting Group, Inc. T.C. Memo. 2006-85 Sec. 7430; attorney's fees; litigation costs; award in excess of statutory limit; unreasonably protraction of proceedings.
Charles McHan et ux. T.C. Memo. 2006-84 Sec. 61; 446; 6001; 6653; 6661; gross income; methods of accounting; required records; fraud penalty; understatement penalty; disregarded loss transactions; underreported income.
Larry G. Bangs et ux. T.C. Memo. 2006-83 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; hobby losses; farming; nine factor test.
Harvey L. Hoover T.C. Memo. 2006-82 Sec. 446; 1012; 6212; 6330; 6331; 6501; 6861; 7206; 7454; methods of accounting; cost basis; notice of deficiency; hearing before levy; levy and distraint; limitations on assessment; jeopardy assessments of taxes; fraud and false statements; burden of proof in fraud; statute of limitations; underreported income; fraud penalty.
Ken M. Guthrie, Jr. T.C. Memo. 2006-81 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; frivolous tax arguments; payment penalty.
Scott Ray Holmes T.C. Memo. 2006-80 Sec. 6020; 6651; 6654; 6673; dummy returns; failure to file or pay; failure to pay estimated tax; damages for delay; tax protester.
Alvin S. Kanofsky T.C. Memo. 2006-79 Sec. 162; 6001; 6662; 6664; business expenses; required records; accuracy-related penalty; penalty definitions and special rules; recordkeeping; documentation; engaged in trade or business.
Sid Paul Ruckriegel et al. T.C. Memo. 2006-78 Sec. 1366; passthrough of items to S corporation shareholders; indirect payments as loans to S corporation; basis in S corporation; deduction of losses.
Kenneth David Perry et ux. T.C. Memo. 2006-77 Sec. 1211; limit on capital losses.
Estate of Peral I. Amlie T.C. Memo. 2006-76 Sec. 2001; 2031; 2032; 2051; 2703; rate of estate tax; gross estate defined; alternate valuation; definition of taxable estate; valuation, disregarded rights; buy-sell agreement fixing value of stock; valid business purpose.
James E. Jenkins et ux. T.C. Memo. 2006-75 Sec. 6663; fraud penalty; reliability of IRS records; testimony; use of net worth method to compute unreported income; refusal by Court to assert fraud penalty.
Tommy Ho Ching Cheng T.C. Memo. 2006-74 Sec. 6501; 6651; 7201; 7203; 7454; limitations on assessment; failure to file or pay; burden of proof; attempt to evade tax; willful failure to file; burden of proof; fraud penalty.
Charles E. Lewis T.C. Memo. 2006-73 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous tax protester arguments.
Stephen Daryl Royal T.C. Memo. 2006-72 Sec. 32; 72; earned income credit; annuities; unpaid loans from retirement plans; taxable distribution; phase out of earned income credit.
Stephen Daryl Royal T.C. Memo. 2006-71 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; contesting tax lien; inability to pay; collection alternatives.
Melvin D. Lee T.C. Memo. 2006-70 Sec. 164; 166; 172; 469; 1211; 1212; 6662; accuracy-related penalty; taxes; bad debts; net operating losses; passive loss limitations; limit on capital losses; capital loss carryovers; accuracy-related penalty; substantiation of deductions; state and local taxes; legal fees.
Homer L. Richardson et ux. T.C. Memo. 2006-69 Sec. 162; 274; 1001; 1401; 1211; 6001; 6501; 6662; 6663; 7454; business expenses; travel and entertainment; gain or loss; limit on capital losses; self-employment tax; required records; limitations on assessment; accuracy-related penalty; fraud penalty; burden of proof; economic substance; trusts; substantiation of expenses; substantiation of basis in capital asset; documentation.
Daniel C. McManus T.C. Memo. 2006-68 Sec. 61; 6201; 6212; 6651; 6654; 7701; gross income defined; assessment authority; notice of deficiency; failure to file or pay; failure to pay estimated tax; definitions; assignment of earnings; irrevocable family trust.
Sue Taylor T.C. Memo. 2006-67 Sec. 162; 446; 1401; 1402; 6221; 6225; 6662; 6673; business expenses; methods of accounting; self-employment tax; self-employment income; partnership level tax treatment; partnership assessments; accuracy-related penalty; damages for delay.
Thomas Butti T.C. Memo. 2006-66 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; receipt of deficiency notice; incarcerated individual; history of preserving litigation rights.
Ruth Ann Gillings T.C. Memo. 2006-65 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax.
Wayne Curtis Siron T.C. Memo. 2006-64 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments.
Ian G. Koblick et ux. T.C. Memo. 2006-63 Sec. 170; charitable contribution deduction; value of closely held stock; minority discount; depreciated replacement cost.
David E. Christensen T.C. Memo. 2006-62 Sec. 162; 274; 6201; 6651; 6662; business expenses; business expense substantiation; assessment authority; failure to file or pay; accuracy-related penalty; unreported income; recordkeeping; documentation.
Mazhar Tabrezi T.C. Memo. 2006-61 Sec. 61; 108; 6214; gross income defined; discharge of indebtedness; Tax Court jurisdiction; burden of proof shifted to IRS; proof of solvency; cancellation of debt income.
Daniel Aaron Baker T.C. Memo. 2006-60 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent defined; proof of over half of support; principal place of abode.
Henry Nino T.C. Memo. 2006-59 Sec. 6673; 7459; damages for delay; reporting Tax Court decisions; frivolous arguments.
Karen V. Hough T.C. Memo. 2006-58 Sec. 162; 274; business expenses; travel and entertainment; Cohan rule; substantiation; corroborating testimony; recordkeeping.
Karen McManus T.C. Memo. 2006-57 Sec. 6651; 6654; failure to file or pay ; failure to pay estimated tax; unreported income.
Estate of Claude C. Focardi et al. T.C. Memo. 2006-56 Sec. 2702; transfers of interest in trusts; revocable spousal interests retained annuity trusts; contingent; valued on stated term.
Eric B. Benson et al. T.C. Memo. 2006-55 Sec. 6501; limitations on assessment; six-year period of limitations; disclosure of income.
Ellis E. Neder, Jr. T.C. Memo. 2006-54 Sec. 6501; 6653; 6661; 7206; limitations on assessment; fraud penalty; understatement penalty; fraud and false statements; substantial understatement of income; clear and convincing evidence.
Felix Prakasam et ux. T.C. Memo. 2006-53 Sec. 6320; 6323; 6330; hearing on filing lien notice; priority of liens; hearing before levy; collection due process; timely filing of hearing request; equivalent hearing.
David H. Saxon T.C. Memo. 2006-52 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments; penalty for delay.
L. Ben Smith et ux. T.C. Memo. 2006-51 Sec. 911; 931; 6662; 6664; earned income exclusion; possessions income; accuracy-related penalty; penalty definitions and special rules; Johnston Island wages.
Anthony LaCarter Dorsey et ux. T.C. Memo. 2006-50 Sec. 61; 134; gross income defined; military benefits; employment by school district as instructor.
Paul A. Gaskins T.C. Memo. 2006-49 Sec. 6662; accuracy-related penalty; zero wages; frivolous arguments.
Jesse Goode et ux. T.C. Memo. 2006-48 Sec. 104; 6404; 6662; damage awards and sick pay; abatements; accuracy-related penalty; physical injury awards; arm's-length negotiation.
Diep N. Hoang T.C. Memo. 2006-47 Sec. 61; 72; 408; 7491; gross income defined; annuities; IRAs; burden of proof; inteste income; IRA distribution.
Estate of Burton W. Kanter T.C. Memo. 2006-46 Sec. 6320; 6321; 6322; 6323; 7485; 7486; hearing on filing lien notice; liens for taxes; period of tax lien; priority of liens; appeal bonds; abatement of disallowance; appeal bond; stay of collection.
Robert B. Keenan T.C. Memo. 2006-45 Sec. 6020; 6651; 6654; 6673; dummy returns; failure to file or pay; failure to pay estimated tax; damages for delay; penalty for frivolous argument; validity of deficiency notice.
Samuel A. Cole T.C. Memo. 2006-44 Sec. 67; 72; 274; 3121; 6001; miscellaneous deductions; early distributions; travel and entertainment; social security definitions; require records; employee vs. independent contractor; common-law employee; statutory employee; unsubstantiated business expenses; additional tax on premature IRA distribution.
Leonard O. Parker, Jr. T.C. Memo. 2006-43 Sec. 6151; 6320; 6321; 6322; 6323; 6330; time and place for paying tax; hearing on filing lien notice; liens for taxes; period of tax lien; priority of liens; hearing before levy; collection due process; bankruptcy no bar to IRS assessment; reasonable cause for failing to pay.
Roy Jay Stallard T.C. Memo. 2006-42 Sec. 6673; damages for delay; penalty for repeated frivolous arguments; groundless arguments.
Robert Ho T.C. Memo. 2006-41 Sec. 6203; 6213; 6330; 6601; 6622; assessment method; deficiencies Tax Court petition; hearing before levy; interest on underpayments; interest computed daily; collection due process; tax protester.
Anschutz Co. et al. T.C. Memo. 2006-40 Sec. 263A; 451; 460; uniform capitalization rules; long-term contracts; year of inclusion; incremental cost allocation method for allocating indirect costs between self-created assets and long-term contracts; change to average cost method abuse of discretion.
Jacqueline Green et vir et al. T.C. Memo. 2006-39 Sec. 86; 104; 165; 172; benefits income inclusion; damage awards/sick pay; losses; net operating loss; social security benefits; in lieu of workers' compensation; casualty loss vs. net operating loss.
Robert William Woods T.C. Memo. 2006-38 Sec. 6330; 6673; hearing before levy; damages for delay; order of bankruptcy; tax liabilities not discharged.
Arthur A. Lemann III et ux. T.C. Memo. 2006-37 Sec. 6159; 6320; 6330; 6331; 7122; tax installment agreements; hearing on filing lien notice; hearing before levy; levy and distraint; compromises; collection due process; offer-in-compromise rejected; collection potential; special circumstances.
PK Ventures Inc. et al. T.C. Memo. 2006-36 Sec. 61; 108; 162; 165; 465; 702; 704; 705; 752; 1266; gross income defined; discharge of indebtedness; business expenses; losses; at-risk limitations; partner's income; partner's distributive share; basis in partnership interest; partnership liabilities; S Corp. passthrough; T.C. Memo. 2005-56 superseded; transfers to shareholders; bona fide loan; worthless debt; cancellation of debt income; basis in partnership; basis in S corporation; reasonable compensation.
Ron Lykins, Inc. T.C. Memo. 2006-35 Sec. 11; 448; personal service corporations; cash accounting limitations; employees servicing two entities; qualified personal service corporation.
Estate of Lorraine C. Disbrow T.C. Memo. 2006-34 Sec. 2001; 2031; 2036; 2051; rate of estate tax; gross estate defined; retained life estate; defintion of taxable estate; residence contributed to partnership; use and enjoyment of property after contribution; residence included in estate.
Charles E. Anderson et ux. T.C. Memo. 2006-33 Sec. 280A; business use of home; bed and breakfast operation; portion of property used for both business and personal purposes; mixed use area; exclusive use exception.
Searcy M. Ferguson, Jr. et ux. T.C. Memo. 2006-32 Sec. 165; 166; 6651; 6662; losses; bad debts; failure to file or pay; accuracy-related penalty; loss property part of bankruptcy estate.
Janet H. Krasner et al. T.C. Memo. 2006-31 Sec. 6015; innocent spouse relief; reason to know of joint liability; economic hardship.
Ralph E. Galyen et ux. T.C. Memo. 2006-30 Sec. 38; 44; 162; general business credit; disabled access credit; business expenses; compliance with Americans With Disabilities Act; engaged in a trade or business.
Roger L. Sherer T.C. Memo. 2006-29 Sec. 61; 6020; 6330; gross income defined; dummy returns; hearing before levy; collection due process; challenge of tax liability when deficiency notices not received; failure to file return.
Daniel R. Allemeier T.C. Memo. 2006-28 Sec. 7430; attorney's fees; IRS position substantially justified.
Fred Deutsch T.C. Memo. 2006-27 Sec. 6065; 6212; 6213; 6330; verification of returns; notice of deficiency; deficiencies, Tax Court petition; hearing before levy; collection due process; representative waived right to challenge proposed assessments.
Robert Musselman et al. T.C. Memo. 2006-26 Sec. 6213; 7502; deficiencies, Tax Court petitions; timely mailing is timely filing; lack of jurisdiction; late filing of petition.
Zalman Melnik et ux. T.C. Memo. 2006-25 Sec. 679; 1221; 6662; 6664; foreign trusts with U.S. beneficiaries; capital asset; accuracy-related penalty; penalty defnitions and special rules; sale of stock in closely held business to foreign corporation; deferred private annuity; economic substance; reliance on professional; negligence penalty.
Phyllis E. Campbell T.C. Memo. 2006-24 Sec. 6015; innocent spouse relief; knowledge of spouse's understatement of tax; equitable relief; no significant benefit from understatement.
168 Garment, Inc. et al. T.C. Memo. 2006-23 Sec. 6662; 6663; accuracy-related penalty; fraud penalty; understatement of income; scheme to conceal income.
Teresa J. Fox T.C. Memo. 2006-22 Sec. 6015; innocent spouse relief; knowledge of retirement plan distribution; compliance with tax laws.
William Reese T.C. Memo. 2006-21 Sec. 6320; 6330; 6651; 6665; hearing on filing lien notice; hearing before levy; failure to file or pay; penalties treated as taxes; no requirement to separately assess penalty; non-filer.
John F. Joseph et ux. T.C. Memo. 2006-20 Sec. 6330; hearing before levy; collection due process; rejection of installment proposal; ability to make larger payments.
Images in Motion of El Paso, Inc. T.C. Memo. 2006-19 Sec. 3101; 3102; 3111; 3301; 7430; Social Security taxes; deduction of FICA tax from wages; Social Security tax liability; FUTA tax rate; attorney's fees; dance instructors as independent contractors; taxpayer prevailed.
Kimberley A. Parlin T.C. Memo. 2006-18 Sec. 6015; innocent spouse relief; timely petition; no jurisdiction for innocent spouse relief.
Michael R. Motsko et al. T.C. Memo. 2006-17 Sec. 6015; innocent spouse relief; equitable factors; knowledge tax liability would not be paid.
Howard Kaplan et ux. et al. T.C. Memo. 2006-16 Sec. 170; 6662; charitable deduction; accuracy-related penalty; failure to establish transfer to the organization of legal title to the property.
Elizabeth Giles T.C. Memo. 2006-15 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; hobby losses; bredding and training horses; activity for profit; reasonable reliance on accountant.
John V. Maher T.C. Memo. 2006-14 Sec. 6501; 6663; limitations on assessment; fraud penalty; intent to evade taxes; IRS time-barred.
Christine Kenton et al. T.C. Memo. 2006-13 Sec. 62; 67; 212; 6662; adjusted gross income; miscellaneous deductions; expense of producing income; accuracy-related penalty; failure to report income; legal fees as itemized deductions.
Tribune Company et al. T.C. Memo. 2006-12 Sec. 354; 356; 368; reorganization exchanges; additional consideration; corporate reorganizations; tax-free reorganization.
Michael W. Allen T.C. Memo. 2006-11 Sec. 6001; 6662; 7873; required records; accuracy-related penalty; indian fishing rights; earnings as tribal council member taxable; substantiation of deductions.
Loran J. Forbes T.C. Memo. 2006-10 Sec. 6673; damages for delay; levy on property; frivolous arguments.
Betty Kendrix T.C. Memo. 2006-9 170; 6662; 7491; charitable deduction; accuracy-related penalty; burden of proof; substantiation; required documentation.
Desta Taye-Channell et vir T.C. Memo. 2006-8 Sec. 44; 162; 7491; disabled access credit; business expenses; burden of proof; compliance with Americans With Disabilities Act; trade or business.
Claude E. Salazar et ux. T.C. Memo. 2006-7 Sec. 6330; 7436; 7442; hearing before levy; employment status determination; Tax Court jurisdiction; collection due process; no jurisdiction; offer in compromise rejection.
Janice Bullock T.C. Memo. 2006-6 Sec. 6320; 6330; 6402; hearing on filing lien notice; hearing before levy; authority to make refunds; collection due process; moot case; no jurisdiction; IRS declined to pursue collection.
Danny C. Ly T.C. Memo. 2006-5 Sec. 6213; 7502; deficiencies, Tax Court petitions; timely mailing as timely filing; lack of jurisdiction; late filing of petition.
Judith A. Madden T.C. Memo. 2006-4 Sec. 6015; innocent spouse relief; economic hardship; knowledge liability would not be paid.
Thomas Ackerman et ux. T.C. Memo. 2006-3 Sec. 31; 61; 62; 6201; 6211; 6213; wage withholding credit; gross income defined; adjusted gross income; assessment authority; definition of deficiency; Tax Court petition; distribution from nonqualified defered compensation plan; net of withholding taxes.
Phyllis J. Merendino T.C. Memo. 2006-2 Sec. 6015; innocent spouse relief; hardship test; knowledge.
Larry D. Svoboda et ux. T.C. Memo. 2006-1 Sec. 38; 44; 162; general business credit; disabled access credit; business expenses; required for compliance with the Americans With Disabilities Act.

Summary Opinions

Paul Edwin Farrow T.C. Summary Opinion 2006-197 Sec. 32; 71; 215; earned income credit; alimony; alimony; child support vs. alimony; children did not live with taxpayer.
Thomas Wayne Keene et ux. T.C. Summary Opinion 2006-196 Sec. 86; benefits income inclusion; disability benefits; workers' compensation.
Lori Ann Champagne et al. T.C. Summary Opinion 2006-195 Sec. 6015; innocent spouse relief; IRS failure to show spouse had knowledge of omitted income.
Thomas Joseph Forristal et ux. T.C. Summary Opinion 2006-194 Sec. 6662; accuracy-related penalty; Form 1099-R misplaced; retirement distribution.
Daniel Hubbard T.C. Summary Opinion 2006-193 Sec. 6212; 6330; 6651; 6654; last-known address; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; refusal to accept deficiency notice.
Terrance Lashawn Shields et ux. T.C. Summary Opinion 2006-192 Sec. 24; 151; 152; child credit; personal exemptions; dependent defined; custodial parent; Form 8332.
Aric Manley Allman T.C. Summary Opinion 2006-191 Sec. 1402; 3121; self-employment income; social security definitions; burden of proof; amount on 1099-MISC.
Debra Kay Forister T.C. Summary Opinion 2006-190 Sec. 6015; innocent spouse relief; equitable relief; knowledge of understatement.
James K. Moyer T.C. Summary Opinion 2006-189 Sec. 72; 414; 7701; early distributions; domestic relations order; definitions; premature distributions; distribution from IRA subject to penalty; no exception for qualified domestic relations order; QDRO
Stephen Bernard Schachner Jr. et ux. T.C. Summary Opinion 2006-188 Sec. 61; 108; debt cancellation income; discharge of indebtedness; cancellation of school debt is income.
Emmanuel M. Nwankwo et ux. T.C. Summary Opinion 2006-187 Sec. 151; 152; 162; 274; 6662; personal exemptions; dependent definition; business expenses; substantiation of business expenses; accuracy-related penalty; exemption for parents; residency; unsubstantiated expenses.
Neil Rabinowitz T.C. Summary Opinion 2006-186 Sec. 6330; hearing before levy; collection due process; lien in government's best interest; affect on credit rating.
Dontez R. Parks T.C. Summary Opinion 2006-185 Sec. 24; 32; 151; 152; child credit; earned income credit; personal exemptions; dependent defined; EIC; one-half of support; residence; niece.
William Edward Colombell et ux. T.C. Summary Opinion 2006-184 Sec. 219; 401; retirement savings; pension plans; spouse as active participant in mandatory retirement plan; no benefit from plan; IRA deduction.
Kevin J. Shoemaker et ux. T.C. Summary Opinion 2006-183 Sec. 67; 162; 274; miscellaneous deductions; business expenses; business expense substantiation; recordkeeping; documentation; cell phone; pager; clothing; union dues; tools.
Henry Broderick T.C. Summary Opinion 2006-182 Sec. 6662; accuracy-related penalty; substantiation; documentation; tax preparation software not at fault.
Joe W. Jacobs T.C. Summary Opinion 2006-181 Sec. 76; benefits income inclusion; portion of social security benefits taxable.
Jerry Jefferson Kirkeby et al. T.C. Summary Opinion 2006-180 Sec. 24; 151; 152; child credit; personal exemption; dependent defined; custodial parent; Form 8332 signed.
Gary Stein T.C. Summary Opinion 2006-179 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; offer-in-compromise; OIC; compliance with tax laws; failure to timely file.
Katherine Ilovar Rodrigez T.C. Summary Opinion 2006-178 Sec. 6330; hearing before levy; collection due process; failure to appear at hearing; no viable collection alternative.
Richard D. Smart T.C. Summary Opinion 2006-177 Sec. 72; early distributions; premature distribution; qualified plan; purchase of first home; 10-percent penalty; 120-day window; employee contributions subject to penalty.
Patrick M. Shannon T.C. Summary Opinion 2006-176 Sec. 6404; 6651; 6654; abatements; failure to file or pay; failure to pay estimated tax; abatement of interest; ministerial error; erroneous advice from CPA; medical issues.
Anke Lunsmann-Nolting T.C. Summary Opinion 2006-175 Sec. 162; 183; business expenses; not-for-profit activities; rental property losses not for profit; profit-making motive; holding property not unreimbursed business expenses.
Curtis Muhammad T.C. Summary Opinion 2006-174 Sec. 162; 170; 280A; business expenses; charitable deduction; business use of home; principal place of business; substantiation.
Jose R. Christopher T.C. Summary Opinion 2006-173 Sec. 6320; 6330; 6651; hearing on filing lien notice; hearing before levy; failure to file or pay; collection due process; release of levy on retirement benefits; changed financial circumstances.
Gary Don Erwin T.C. Summary Opinion 2006-172 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; waiting for W-2.
Philip Ira Maggio, Jr. et al. T.C. Summary Opinion 2006-171 Sec. 6015; innocent spouse relief; actual knowledge of circumstances; testimony of intervenor.
Nader Ghazitehrani et al. T.C. Summary Opinion 2006-170 Sec. 72; 6015; early distributions; innocent spouse relief; financial hardship exception to premature distribution; 10-percent penalty; tax preparation software.
Thomas J. Sweeney T.C. Summary Opinion 2006-169 Sec. 1362; 1366; S corporation election; S corporation passthrough; failure to report distributive share; receipt of proceeds from activity.
John B. Anderson T.C. Summary Opinion 2006-168 Sec. 24; 151; 152; child credit; personal exemptions; dependent defined; custodial parent.
Daniel M. Gray T.C. Summary Opinion 2006-167 Sec. 162; 163; travel expenses; mortgage interest; owner of property for mortgage interest; tax home; travel away from home.
Steven Bruce Huntley T.C. Summary Opinion 2006-166 Sec. 165; 6651; losses; failure to file or pay; embezzlement losses from brokerage account; loss of property; substantiation of value of lost items.
Lawrence K. Harrell et ux. T.C. Summary Opinion 2006-165 Sec. 162; 170; 274; business expenses; charitable deudction; travel and entertainment; business expense substantiation; noncash charitable contributions; 2 percent floor; unreimbursed employee expenses.
Samuel S. Pinkney et ux. T.C. Summary Opinion 2006-164 Sec. 162; 166; 170; 280A; 6662; business expenses; bad debts; charitable deductions; business use of home; accuracy related penalty; substantiation of deductions; recordkeeping; documentation.
Carlos H. Gonzalez et ux. T.C. Summary Opinion 2006-163 Sec. 162; 183; 6662; business expenses; not-for-profit activities; accuracy-related penalty; evidence of activity; documentation; evidence.
Leonard Salesky T.C. Summary Opinion 2006-162 Sec. 71; 215; alimony; definition of alimony; payments not contingent on death of payee.
Judith A. Sanders-Castro T.C. Summary Opinion 2006-161 Sec. 183; 6651; 6654; not-for-profit activities; failure to file or pay; failure to pay estimated tax; horse showing and breeding; recordkeeping; research into activity.
Laura J. Evans et vir T.C. Summary Opinion 2006-160 Sec. 6212; 6213; notice of deficiency; address for notice; deficiencies; Tax Court petitions; last-known address; lack of jurisdiction; petition filed late.
Gerry M. Griggs T.C. Summary Opinion 2006-159 Sec. 163; 165; 170; 183; 6651; 6654; mortgage interest; casualty losses; charitable deduction; not-for-profit activities; failure to file or pay; failure to pay estimated tax; hobby losses; recordkeeping; substantiation; documentation.
Xhevair Ferko T.C. Summary Opinion 2006-158 Sec. 32; 7703; earned income credit; determination of marital status; EIC; proper filing status; joint return for earned income credit.
Debo Joel Ogungbade T.C. Summary Opinion 2006-157 Sec. 25A; 170; 6001; 6662; HOPE Scholarship Credits; charitable deduction; required records; accuracy-related penalty; documentation; substantiation; modified adjusted gross income limit.
Santiago L. Garcia T.C. Summary Opinion 2006-156 Sec. 2; 21; 24; 32; 151; 6651; head of household; child care credit; child credit; earned income credit; personal exemptions; failure to file or pay; EIC; noncustodial parent; principal place of abode.
Charles J. Olintz T.C. Summary Opinion 2006-155 Sec. 72; 6662; early distributions; accuracy-related penalty; premature distributions.
Bruce K. Ney et ux. T.C. Summary Opinion 2006-154 Sec. 170; charitable deduction; noncash charitable contribution; below market value sale of development rights to land; qualified appraisal requirements; date appraisals performed.
Regina Felton, PC T.C. Summary Opinion 2006-153 Sec. 11; 448; 6651; corporate tax rates; cash accounting limitations; failure to file or pay; qualified personal service corporation; professional corporation; legal services; flat tax rate.
Robert G. Gale et ux. T.C. Summary Opinion 2006-152 Sec. 61; 108; 6662; gross income defined; discharge of indebtedness; accuracy-related penalty; cancellation of debt income; insolvent at time of cancellation; reliance on tax return preparer.
J. Mclean Durfey et ux. T.C. Summary Opinion 2006-151 Sec. 61; gross income defined; failure of IRS to meet taxpayer's deadline argument denied.
Donna G. Faircloth T.C. Summary Opinion 2006-150 Sec. 6015; innocent spouse relief; refund of assessed liability.
Charles H. Little III T.C. Summary Opinion 2006-149 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; reckless indifference.
Helena Anne Phillipson T.C. Summary Opinion 2006-148 Sec. 6015; innocent spouse relief; refund of assessed liability.
Charles E. Townsend T.C. Summary Opinion 2006-147 Sec. 162; 170; 274; business expenses; charitable deduction; travel and entertainment; substantiation; recordkeeping; credibility of records.
Gary H. Bell et ux. T.C. Summary Opinion 2006-146 Sec. 219; retirement savings; deduction for IRA; earned income requirement; similar claim in different year.
Darin Warfield et al. T.C. Summary Opinion 2006-145 Sec. Sec. 170; 6662; charitable deduction; accuracy-related penalty; substantiation; documentation; dates or amounts of contributions.
Anthony Muhammad T.C. Summary Opinion 2006-144 Sec. 170; 6662; charitable deduction; accuracy-related penalty; substantiation; documentation; dates or amounts of contributions.
Curtis D. Custis T.C. Summary Opinion 2006-143 Sec. 1; 2; 24; 32; 151; 152; head of household; definitions and special rules; child credit; earned income credit; personal exemptions; dependent defined; EIC; half of support; lived with taxpayer half of year.
James Warren T.C. Summary Opinion 2006-142 Sec. 170; charitable deduction; recordkeeping; documentation; substantiation; cancelled checks; receipts.
Frank Harrell T.C. Summary Opinion 2006-141 Sec. 170; charitable deduction; substantiation; documentation.
Harry Lewis T.C. Summary Opinion 2006-140 Sec. 170; 6662; charitable deduction; accuracy-related penalty; substantiation; documentation.
Francis E. Falcone et ux. T.C. Summary Opinion 2006-139 Sec. 55; alternative minimum tax; equitable relief.
Gary Lyle Gibson et ux. T.C. Summary Opinion 2006-138 Sec. 24; 151; 152; child credit; personal exemptions; dependent defined; child lived with taxpayer more than half the year; half of support.
Dale Kinslow T.C. Summary Opinion 2006-137 Sec. 6330; 6651; 6654; 6673; hearing before levy; failure to file or pay; failure to pay estimated tax; damages for delay; collection due process; frivolous arguments; warning; second petition.
Larry J. France et ux. T.C. Summary Opinion 2006-136 Sec. 72; 104; 105; 6213; annuities; damage awards/sick pay; accident and health plans; restrictions applicable to deficiencies/petition to Tax Court; disability retirement benefits includable in gross income; timely petition.
John Joe Wilson T.C. Summary Opinion 2006-135 Sec. 2; 32; 151; 152; 6651; head of household; earned income credit; personal exemptions; dependent defined; failure to file or pay; EIC; dependency exemption; custody; substantiation of support.
William H. Flank et ux. T.C. Summary Opinion 2006-134 Sec. 219; 408; retirement savings; IRAs; qualified plan participant income restriction on deductible IRA; contribution returned.
Patricia Agnes Williams et al. T.C. Summary Opinion 2006-133 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; receipt of deficiency notice; failure to challenge assessment or petition court for redetermination.
Brett Alan Combs T.C. Summary Opinion 2006-132 Sec. 162; 170; 274; 861; 1401; 6020; 6651; 6654; business expenses; charitable deduction; business expenses substantiation; U.S. source income; self-employment tax; returns prepared by IRS; failure to file or pay; failure to pay estimated tax; dummy returns.
Kevin Orlando McClain T.C. Summary Opinion 2006-131 Sec. 2; 24; 32; 151; head of household; child credit; earned income credit; personal exemptions; EIC; substantiation for more than half of support.
Pamela L. Light T.C. Summary Opinion 2006-130 Sec. 61; 71; 215; gross income; alimony; alimony; payments designated as alimony; oral contract not considered.
Warren L. Owens T.C. Summary Opinion 2006-129 Sec. 6320; 6330; 6331; 6651; 6654; hearing on filing lien notice; hearing before levy; failure to file or pay; failure to pay estimated tax; levy and distraint; collection due process; receipt of notice of deficiency; opportunity to contest deficiency.
Charles Horton Devers T.C. Summary Opinion 2006-128 Sec. 71; 215; alimony; alimony; attorney's fees not alimony; death of alimony recipient.
Michael D. Alexander et ux. T.C. Summary Opinion 2006-127 Sec. 68; 162; 163; limitations on deductions; business expenses; interest expense; wages paid to children not deductible; interest on home equity loan used to pay business debt.
Gary C. Johansen et ux. T.C. Summary Opinion 2006-126 Sec. 7430; attorney's fees; exhaust administrative fees; participation in Appeals Office conference.
Michael Allen Byer et ux. T.C. Summary Opinion 2006-125 Sec. 274; 1401; 3121; 6662; 6664; business expense substantiation; self-employment tax; social security definitions; accuracy-related penalty; penalty definitions and special rules; statutory employee of insurance company.
Walter A. Kocot et ux. T.C. Summary Opinion 2006-124 Sec. 63; taxable income; Social Security benefits.
Tommie Wilder et ux. T.C. Summary Opinion 2006-123 Sec. 151; 152; personal exemptions; definition of dependent; not custodial parent; written declaration; claim of dependent.
Rocke Richard LaBozetta T.C. Summary Opinion 2006-122 Sec. 71; 215; 1041; alimony; alimony; transfers incident to divorce; waiver of buyout equity not alimony; no cash payment; no alimony in divorce agreement.
Steven Arnold Diem T.C. Summary Opinion 2006-121 Sec. 104; 6072; 6651; damage awards-sick pay; time for filing income tax returns; failure to file or pay; disability retirement income; workmen's compensation exclusion; payments based on age and length of service.
Thomas W. Hill et ux. T.C. Summary Opinion 2006-120 Sec. 183; not-for-profit activities; competitive bass fishing.
Timothy C. Robbins T.C. Summary Opinion 2006-119 Sec. 61; 108; debt cancellation; discharge of indebtedness; cancellation of credit card debt; proof not solvent.
Nasser Zamani et ux. T.C. Summary Opinion 2006-118 Sec. 151; 152; personal exemption; dependent definition; noncustodial parent; custodial parent's consent to release of exemption.
David E. Caruso, Jr. et ux. T.C. Summary Opinion 2006-117 Sec. 6404; 6651; 6654; abatements; failure to file or pay; failure to pay estimated tax; reasonable cause.
Peter K. Chow T.C. Summary Opinion 2006-116 212; 6651; 6654; expenses of producing income; failure to file or pay; failure to pay estimated tax; trade or business of trading securities; investor; disability benefits.
Charles Michael Snyder T.C. Summary Opinion 2006-115 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; failure to submit documentation to challenge liabilities.
William E. Kivett et ux. T.C. Summary Opinion 2006-114 Sec. 446; 6001; 6662; clear reflection of income; required records; accuracy-related penalty; failure to disprove IRS's finding; determination of gross income from bank deposits method.
Cyrus Bartholomew Dazzel T.C. Summary Opinion 2006-113 Sec. 2; 24; 32; 151; 152; head of household; child tax credit; earned income credit; personal exemption; dependent definition; failure to provide documentation; copies of birth certificates.
Robert Conde del'Giudice T.C. Summary Opinion 2006-112 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; compromises; offer-in-compromise insufficient; judgment of appeals officer.
Warren McKinnley Dowdy T.C. Summary Opinion 2006-111 Sec. 162; 170; business expenses; charitable deduction; substantiation of contribution; substantiation of cost of goods sold deduction; documentation.
John R. Ray IV et al. T.C. Summary Opinion 2006-110 Sec. 71; 215; alimony; alimony; payment made before alimony commencement date in divorce decree not alimony; payments alimony not child support shown.
Tunji Mabinuori et ux. T.C. Summary Opinion 2006-109 Sec. 1401; 6662; self-employment tax; accuracy-related penalty; income during training period; failure to report state income tax refund.
Michael E. Taylor T.C. Summary Opinion 2006-108 24; 32; 151; 152; 6662; child tax credit; earned income credit; personal exemption; dependent definition; accuracy-related penalty; failure to show children lived with taxpayer more than half the year; custodial parent; accuracy-related penalty not imposed; good faith mistake view of law.
Rose M. Munoz T.C. Summary Opinion 2006-107 Sec. 61; 1401; gross income definition; self-employment tax; reported 1099-MISC income.
Christine L. Gibbons T.C. Summary Opinion 2006-106 Sec. 72; 403(b); 408; 7701; early distributions; tax-deferred annuities; IRAs; definitions; 10-percent tax; exception to penalty; education.
Darren M. Parker T.C. Summary Opinion 2006-105 Sec. 24; 32; 151; child credit; earned income credit personal exemptions; proof children lived with taxpayer more than half the year; proof of more than half of support.
Shirley H. Startzman et al. T.C. Summary Opinion 2006-104 Sec. 6015; innocent spouse relief; knowledge of underreported income.
Ella M. Royster T.C. Summary Opinion 2006-103 Sec. 2; 24; 32; 152; head of household; child care credit; earned income credit; dependent defined; proof children lived with taxpayer more than half the year.
Terry Nathan Norman T.C. Summary Opinion 2006-102 Sec. 165; 704; 761; losses; partner's distributive share; partnership definitions; theft loss deduction; distributive share reportable as income; limited partner.
Randy Gene Shreve et ux. T.C. Summary Opinion 2006-101 Sec. 86; benefits income inclusion; disability benefits; workmen's compensation act; inclusion in income.
William Anthony Knipp T.C. Summary Opinion 2006-100 Sec. 72; early distributions; qualified plan; premature distributions; no exception.
Michael Gregorian et ux. T.C. Summary Opinion 2006-99 Sec. 162; 165; 6651; business expenses; casualty loss; failure to file or pay; substantiation of expenses; late filing; mailing date.
Shaun Dion Brandon T.C. Summary Opinion 2006-98 Sec. 2; 24; 32; 151; 152; head of household; child tax credit; earned income credit; personal exemptions; dependent defined; showing providing more than half of nephew's support; in same household more than half the year.
Paul W. Colozza et ux. T.C. Summary Opinion 2006-97 Sec. 151; 152; personal exemptions; dependent definition; noncustodial parent; declaration not claiming exemption.
William King Alt et ux. T.C. Summary Opinion 2006-96 Sec. 166; bad debts; nonbusiness bad debt deduction for loan to relative; form of promissory note; documentation.
Janice G. Spencer et vir T.C. Summary Opinion 2006-95 Sec. 61; 162; 165; gross income defined; business expenses; losses; not professional gamblers; offset of losses against winnings.
Richard A. Murray et ux. T.C. Summary Opinion 2006-94 Sec. 6212; notice of deficiency; Court will not review selection of return for audit; taxpayers conceded adjustment.
Gunasundran R. Pillay et ux. T.C. Summary Opinion 2006-93 Sec. 162; 274; 280F; 6001; 7491; business expenses; travel and entertainment; luxury auto and listed property; required records; burden of proof; ordinary and necessary business expenses; sole proprietorship separate business activity; active business; mileage log.
Jeffrey Ercolino T.C. Summary Opinion 2006-92 Sec. 71; 215; 6662; alimony; accuracy-related penalty; child support.
Richard A. Mullen T.C. Summary Opinion 2006-91 Sec. 2; 32; head of household; earned income credit; separation agreement; EITC; custody; principal place of abode for children.
Juanita Doby T.C. Summary Opinion 2006-90 Sec. 72; 101; 401; 402; 408; annuities; death benefits; cash or deferred arrangements; trust beneficiary's tax; IRAs; 401(k); pension fully funded by employer; death benefit exclusion.
Keith M. Felder T.C. Summary Opinion 2006-89 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; notice of deficiency; frivolous arguments.
Lampanh Pchan et ux. T.C. Summary Opinion 2006-88 Sec. 162; 6001; 6662; 6664; business expenses; required records; accuracy-related penalty; penalty definitions and special rules; recordkeeping; documentation; reliance on tax preparer.
Marcia Ann Coppertino T.C. Summary Opinion 2006-87 Sec. 108; 6651; 6662; discharge of indebtedness; failure to file or pay; accuracy-related penalty; insolvency exemption.
Geraldine Ann Peck T.C. Summary Opinion 2006-86 Sec. 104; damage awards-sick pay; settlement agreement; personal physical injuries.
Janine H. Hansen T.C. Summary Opinion 2006-85 Sec. 6651; 6673; failure to file or pay; sanctions and costs; frivolous arguments; unreported income; religious beliefs.
Jon David Cooksey T.C. Summary Opinion 2006-84 Sec. 6320; 6330; 6651; 6654; hearing on filing lien notice; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process.
Russel S. Bankson T.C. Summary Opinion 2006-83 Sec. 6320; 6321; 6330; hearing on filing lien notice; lien for taxes; hearing before levy; collection due process; offer-in-compromise; OIC; adequate financial information.
Mark E. Picou T.C. Summary Opinion 2006-82 Sec. 71; 215; alimony; alimony; mortgage payments; interest in property.
Jerry Washington T.C. Summary Opinion 2006-81 Sec. 2; 32; head of household; earned income credit; dependency for son of common law wife; not legally stepson.
Joseph Orlando Beckford T.C. Summary Opinion 2006-80 Sec. 24; 32; 151; 152; child tax credit; earned income credit; personal exemptions; dependent defined; documentation; qualifying child.
James Lee Moore T.C. Summary Opinion 2006-79 Sec. 1; 2; 32; 151; 152; individual tax; head of household; earned income credit; personal exemptions; dependent defined; proof child lived with taxpayer more than half year; income criteria.
Charles Leonard Braden et ux. T.C. Summary Opinion 2006-78 Sec. 104; 6662; 6664; damage awards-sick pay; accuracy-related penalty; penalty definitions and special rules; summary judgment; personal injury.
Byrant M. Hartfield T.C. Summary Opinion 2006-77 Sec. 2; 32; 152; head of household; earned income credit; dependent defined; dependent living with taxpayer; support; relationship.
Ronald Carter et ux. T.C. Summary Opinion 2006-76 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge of underlying deficiency.
Al Sampson T.C. Summary Opinion 2006-75 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; compromises; collection due process; offer-in-compromise; collateral income agreement.
Charles M. Rideaux T.C. Summary Opinion 2006-74 Sec. 72; early distributions; disability exception to penalty tax.
Untayia L. Chizer T.C. Summary Opinion 2006-73 Sec. 1; 2; 24; 32; 151; 152; individual tax; head of household; child credit; earned income credit; personal exemption; dependent defined; document support of dependent; adjusted gross income in excess of earned income limit.
Clenzo Knox et ux. T.C. Summary Opinion 2006-72 Sec. 457; 6511; state and local deferred pay plans; limitations on refunds; lump sump payment; inclusion in gross income.
Richard L. Barbee et ux. T.C. Summary Opinion 2006-71 Sec. 72; 401; 408; 7701; early distributions; pension plans; IRAs; definitions; higher education expenses; exceptions to early distribution penalty.
Michael P. Tulay T.C. Summary Opinion 2006-70 Sec. 71; 215; 6662; 6664; alimony; alimony; accuracy-related penalty; property division vs. alimony.
Gregory S. Robinette T.C. Summary Opinion 2006-69 Sec. 162; 170; travel expenses; charitable deduction; failure to substantiate; travel away from home; Cohan rule.
Gerald R. Tassielli T.C. Summary Opinion 2006-68 Sec. 6213; 6320; 6330; 6331; deficiencies, Tax Court petitions; hearing on filing lien notice; hearing before levy; levy and distraint; collection due process; failure to file petition with Tax Court.
Gregory C. Schick et ux. T.C. Summary Opinion 2006-67 Sec. 55; 56; 68; alternative minimum tax; minimum tax adjustments; limitations on deductions.
Walter Joseph Hess T.C. Summary Opinion 2006-66 Sec. 6651; 6662; failure to file or pay; accuracy-related penalty; failure to report partnership income; reliance on accountant; review of return.
George B.N. Ayittey T.C. Summary Opinion 2006-65 Sec. 165; 6662; casualty loss; accuracy-related penalty; failure to establish basis in destroyed property.
Elaine Hang T.C. Summary Opinion 2006-64 Sec. 6662; 6664; accuracy-related penalty; definitions and special rules; reliance on accountant; review of return.
James Weldon Aaron T.C. Summary Opinion 2006-63 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; compromises; collection due process; offer in compromise; value of property in excess of tax liabilities; providing requested information.
Beverly Johnson T.C. Summary Opinion 2006-62 Sec. 72; early distributions; depression as disability; 10 percent additional tax.
Milton D. Peebles et ux. T.C. Summary Opinion 2006-61 Sec. 61; 102; gross income defined; gifts and inheritances; gift vs. taxable income.
Emmanuel Abloso et ux. T.C. Summary Opinion 2006-60 Sec. 162; 6662; 6664; business expenses; accuracy-related penalty; penalty definitions and special rules; Schedule C deductions; existence of business.
Sedrick Celestin T.C. Summary Opinion 2006-59 Sec. 6230; 6330; 6331; additional administrative provisions; hearing before levy; levy and distraint; collection due process; reliance on IRS misstatement.
Richard C. Runyan et ux. T.C. Summary Opinion 2006-58 Sec. 408; IRAs; deduction for SIMPLE; 30 days end of busines year.
Edward C. Hanna et ux. T.C. Summary Opinion 2006-57 Sec. 469; 6662; 6664; passive loss limitations; accuracy-related penalty; penalty definitions; real estate professional; good faith.
Norma K. Litton T.C. Summary Opinion 2006-56 Sec. 24; 151; 152; child credit; personal exemptions; dependent defined; dependency exemption deduction; physical custody more than half the year.
Linda L. Domanico et vir T.C. Summary Opinion 2006-55 Sec. 72; 408; 7701; early distributions; IRAs; definitions; penalty exception for distribution for education expenses; 401(k) plan.
Samie M. and Nora L. Finch T.C. Summary Opinion 2006-54 Sec. 162; 170; 213; 274; 6001; 7491; business expenses; charitable deductions; medical expenses; business expense substantiation; required records; burden of proof; recordkeeping; documentation; job-related expenses; adequate records.
Melissa L. Moloney T.C. Summary Opinion 2006-53 Sec. 61; 108; gross income defined; discharge of indebtedness; cancellation of debt income; COD; loan assistance repayment program award.
Esther A. D'Avilar T.C. Summary Opinion 2006-52 Sec. 63; 162; 163; 6001; 6662; taxable income; business expenses; mortgage interest; required records; accuracy-related penalty; recordkeeping; documentation; failure to process amended return; proof mortgage interest paid.
John Bothe et ux. T.C. Summary Opinion 2006-51 Sec. 104; damage awards-sick pay; payments on account of personal injuries or sickness.
Robert E. Reichner et ux. T.C. Summary Opinion 2006-50 Sec. 71; 72; 215; 402; 414; alimony; annuities; alimony; trust beneficiary's tax; pension definitions; amounts includable in income; alimony deduction.
Michael Rhodes et ux. T.C. Summary Opinion 2006-49 Sec. 162; 274; 280F; 6663; business expenses; travel and entertainment; luxury auto-listed property; fraud penalty; fabricated records; inconsistent testimony; schedule C expenses disallowed.
Richard A. Paikowski T.C. Summary Opinion 2006-48 Sec. 61; 6651; 6654; gross income defined; failure to file or pay; failure to pay estimated tax; tax protester; return containing all zeros; valid return.
David M. Sears et al. T.C. Summary Opinion 2006-47 Sec. 183; not-for-profit activities; hobby losses.
Clifford Ray Wood, Sr. et ux. T.C. Summary Opinion 2006-46 Sec. 151; 152; personal exemptions; dependent defined; noncustodial parent; Form 8832.
Andrew J. Eberly et ux. T.C. Summary Opinion 2006-45 Sec. 72; 403; 691; annuities; tax-deferred annuities; income in respect of a decendent; distribution from estate; distribution from annuity.
Marilyn Stringham et al. T.C. Summary Opinion 2006-44 Sec. 6015; innocent spouse relief; knowledge of omitted income; benefited from unreported income.
Henry B. Martins et ux. T.C. Summary Opinion 2006-43 Sec. 61; gross income defined; cancellation of debt income; COD; discharge of indebtedness income.
James Curtis Barrett T.C. Summary Opinion 2006-42 Sec. 72; 401; 402; 414; 6320; 6440; annuities; pension plans; trust beneficiary's tax; pension definitions; hearing on filing lien notice; hearing before levy; collection due process; credited for withholding taxes; distributions from retirement plans as income.
Russell Clifford Mullen et ux. T.C. Summary Opinion 2006-41 Sec. 72; 86; 401; annuities; benefits income inclusion; pension plans; disability annuity payments from Railroad Retirement Board taxable income.
Jayesh B. Patel et ux. T.C. Summary Opinion 2006-40 Sec. 25A HOPE scholarship credits; prepayment of tuition; year credit available
Carl F. Butler et ux. T.C. Summary Opinion 2006-39 162; 167; 212; 213; 274; 280A; business expenses; depreciation; expense of producing income; medical expenses; business substantiation; business use of home; recordkeeping; insufficient documentation; Cohan rule.
Terrie Elaine Banks T.C. Summary Opinion 2006-38 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; failure to raise issues during hearing.
M. Michael Stewart T.C. Summary Opinion 2006-37 Sec. 165; 262; 274; 1031; 6001; losses; living expenses; business expense substantiation; like-kind exchanges; required records; recordkeeping; failure to obtain replacement property; theft loss not established; substantiation of business deductions.
William D. Boyd et ux. T.C. Summary Opinion 2006-36 Sec. 162; business expenses; travel expenses; no tax home.
Omar Urbina Pineda T.C. Summary Opinion 2006-35 Sec. 6159; 6320; 6330; 6404; 6651; 6654; tax installment agreements; hearing on filing lien notice; hearing before levy; abatements; failure to file or pay; failure to pay estimtated tax; collection due process; refusal to abate interest.
Brenda J. Clark T.C. Summary Opinion 2006-34 Sec. 6015; innocent spouse relief; knowledge tax liability understated; business with cash deposits.
Huon Pen T.C. Summary Opinion 2006-33 Sec. 2; 32; 151; 152; head of household; earned income credit; personal exemptions; dependent defined; half of household's support; dependency deduction for granchild.
Frederick Douglas Abdullah T.C. Summary Opinion 2006-32 Sec. 162; 163; 262; 274; 6001; 6662; business expenses; interest expense; living expenses; business expense substantiation; required records; accuracy-related penalty; wages vs. payments as independent contractor; deductions on Schedule C.
Nathaniel A. McCullogh Jr. T.C. Summary Opinion 2006-31 Sec. 1; 2; 32; 6013; individual tax; head of household; earned income credit; joint returns; married on last day of year; amended return to file jointly not allowed.
Scott Lynd Symonds T.C. Summary Opinion 2006-30 Sec. 1; 2; 151; 152; individual tax; head of household; personal exemptions; dependent defined; custody for less than half the year.
Richard Orin Berge T.C. Summary Opinion 2006-29 Sec. 162; 262; 274; business expenses; living expenses; business expense substantiation; mileage for business related travel deductible; expenses related to personal lawsuit not deductible.
Deborah Ann Puckett T.C. Summary Opinion 2006-28 Sec. 6015; innocent spouse relief; denial of equitable innocent spouse relief; knowledge tax liability wouldn't be paid.
Douglas L. Maxfield et ux. T.C. Summary Opinion 2006-27 Sec. 162; 212; 262; 274; 6662; business expenses; expenses for producing income; living expenses; travel and entertainment; accuracy-related penalty; auto expenses; local transportation; travel and lodging; auto logs.
David B. D'Amours et ux. T.C. Summary Opinion 2006-26 Sec. 151; 152; personal exemptions; dependent defined; noncustodial parent; written declaration; dependency exemption.
Peter Speltz et ux. T.C. Summary Opinion 2006-25 Sec. 61; 105; 106; 162; 213; gross income; accident and health plans; health plan contributions; business expenses; medical expenses; husband employee of wife's business; payments under business's health plan excludable from income; health plan expenses deductible by business; sole proprietorship.
James Castagnetta T.C. Summary Opinion 2006-24 Sec. 162; business expenses; horse handicapping; regular and continuous activity; businesslike manner; profit motive; professional gambler.
Stacey Lynn Reese T.C. Summary Opinion 2006-23 Sec. 72; premature distributions; financial hardship; qualifying hardship.
Russell Whiting Packer T.C. Summary Opinion 2006-22 Sec. 72; 6015; premature distributions; innocent spouse relief; early distribution from spouse's qualified plan; knowledge of distribution.
Jorge Torres T.C. Summary Opinion 2006-21 Sec. 6213; 6330; deficiencies; Tax Court petitions; hearing before levy; collection due process; failure to contest underlying liability.
Patricia D. Arias T.C. Summary Opinion 2006-20 Sec. 71; alimony; payments from former husband includable in income as alimony; alimony vs. gift.
Lynda Diane Sampson-Gray T.C. Summary Opinion 2006-19 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; lack of jurisdiction; levy of state tax refund by IRS.
Tony G. Montgomery et ux. T.C. Summary Opinion 2006-18 Sec. 61; 86; 104; gross income; benefits income inclusion; damage awards-sick pay; Social Security disability benefits taxable.
Maria Rosa Bland T.C. Summary Opinion 2006-17 Sec. 32; 151; 152; earned income credit; personal exemptions; dependent defined; half of child's support; relationship test.
Millard J. Scott et ux. T.C. Summary Opinion 2006-16 Sec. 61; 108; gross income defined; discharge of indebtedness; solvent vs. insolvent; credit card settled.
Paul Thomas Demos T.C. Summary Opinion 2006-15 Sec. 6320; 6330; 7463; hearing on filing lien notice; hearing before levy; small Tax Court cases; collection due process; individual's claims moot; liens released.
Kristin J. Calitri T.C. Summary Opinion 2006-14 Sec. 7430; attorney's fees; litigation costs; prevailing party; position substantially justified.
Rick D. Lamb et ux. T.C. Summary Opinion 2006-13 Sec. 162; business expenses; providing professional services for free isn't business; expenses not deductible; business trips personal in nature.
Gabriel T. Lewis T.C. Summary Opinion 2006-12 Sec. 61; 6651; 6654; 6673; gross income; failure to file or pay; failure to pay estimated tax; damages for delay; foreign-earned income; frivolous.
Richard Bradley T.C. Summary Opinion 2006-11 Sec. 72; 401(k); 408; early distributions; cash or deferred arrangements; IRAs; premature distributions; loan from qualified plan; inclusion in gross income; 10 percent additional tax.
Ana Maria Rodriguez T.C. Summary Opinion 2006-10 Sec. 6015; innocent spouse relief; knowledge and economic hardship tests.
Norman John Haas III et ux. T.C. Summary Opinion 2006-9 Sec. 165; 170; 6662; casualty losses; charitable deduction; accuracy-related penalty; substantiation; theft losses; retention of documentation.
Terry Fred Burnham T.C. Summary Opinion 2006-8 Sec. 61; 72; 105; 152; 6651; gross income defined; annuities; accident and health plans; dependent defined; failure to file or pay; disability pension payments taxable; contingency on absence from work; nature of injuries.
Layvonne Newell T.C. Summary Opinion 2006-7 Sec. 6159; 6320; 6330; 6331; 7122; tax installment agreement; hearing on filing lien notice; hearing before levy; levy and distraint; compromises; collection due process; offer in compromise; IRS's installment agreement reasonable.
Conrad Fitzgerald Lewis T.C. Summary Opinion 2006-6 Sec. 24; 151; 152; 162; 163; 170; 262; 761; 6001; 7701; child tax credit; personal exemptions; dependent defined; business expenses; interest; charitable deduction; partnership definitions; required records; definitions; payment of child support; interest deduction obligation for debt; substantiation of business expenses.
Steve Gerald Huisenfeldt T.C. Summary Opinion 2006-5 Sec. 61; 6652; 6662; 7121; gross income defined; failure to report tips; accuracy-related penalty; closing agreements; adequate records; participation in tip compliance program.
Walter Michael Alley T.C. Summary Opinion 2006-4 Sec. 67; 162; miscellaneous deductions; business expenses; business deduction vs. unreimbursed employee expenses; not a business.
Michael D. Westbrook T.C. Summary Opinion 2006-3 Sec. 162; 170; 6662; business expenses; charitable deduction; accuracy-related penalty.
Shane Nolan et ux. T.C. Summary Opinion 2006-2 Sec. 151; 152; personal exemptions; dependent defined; noncustodial parent; child care credit; custodial parent's consent; support.
Haron M. Veras et ux. T.C. Summary Opinion 2006-1 Sec. 162; 262; 274; 6001; business expenses; living expenses; business expense substantiation; required records; recordkeeping.

--Last Update 12/30/06