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Below is a list of the 2008 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. The majority of cases mention Sec. 7491 (Burden of Proof); we have not listed it unless it was a significant issue. Keep in mind that you can go to the U.S. Tax Court at www.ustaxcourt.gov and use their search engine (use the "Opinions Search" tab) to look for additional cases or words that we have not indexed. Their site contains full Tax Court cases (TC) and Tax Court Memorandum Opinions starting September 25, 1995 and Summary Opinions starting January 1, 2001.

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

Tax Court Cases--2007
Tax Court Cases--2006
Tax Court Cases--2005
Tax Court Cases--2004

Tax Court Cases

Merrill Lynch & Co. et al. 131 T.C. No. 19 Sec. 301; 302; 304; 318; property distributions; stock redemptions; redemption through use of related corporations; constructive ownership; dividends vs. sale of subsidiary; interaction of constructive ownership rules.

Memorandum Decisions

Thomas P. Ruggeri T.C. Memo. 2008-300 Sec. 6651; failure to file or pay; no reasonable cause for failure to file; evidence of inability to pay tax.
Gregory H. Haubrich T.C. Memo. 2008-299 Sec. 71; 215; alimony; alimony; alimony payments allocable to unpaid child support.
William C. Lowe et ux. T.C. Memo. 2008-298 Sec. 469; 6662; 6664; passive loss limitations; accuracy-related penalty; penalty definitions and special rules; investment losses in limited partnership; carryforward of suspended passive activity losses.
Mark N. Kantor et ux. T.C. Memo. 2008-297 Sec. 165; 475; 1211; 6651; losses; mark-to-market accounting; limit on capital losses; failure to file or pay; securities trader; valid mark-to-market election.
Lourdes Vasquez T.C. Memo. 2008-296 Sec. 162; 274; 6001; 6662; business expenses; business expense substantiation; required records; accuracy-related penalty; recordkeeping; documentation; cash fees paid to outside contractors.

Summary Opinions

Cynthia M. Martinez T.C. Summary Opinion 2008-165 Sec. 6015; innocent spouse relief; equitable relief; knowledge; steps to mitigate tax problems made; payments under installment agreement.
Joseph Jellen T.C. Summary Opinion 2008-164 Sec. 61; 86; gross income definition; benefits income inclusion; social security income; instructions unclear no excuse.

Tax Court Cases

Merrill Lynch & Co. et al. 131 T.C. No. 19 Sec. 301; 302; 304; 318; property distributions; stock redemptions; redemption through use of related corporations; constructive ownership; dividends vs. sale of subsidiary; interaction of constructive ownership rules.
New Millennium Trading LLC et al. 131 T.C. No. 18 Sec. 6221; 6226; 6230; 6662; partnership level tax treatment; partnership court review; partnership administrative changes; accuracy-related penalty; final partnership administrative adjustment; FPAA; partner-level defenses; sham transactions; son-of-BOSS; partner-level conduct.
Ira Nathel et ux. et al. 131 T.C. No. 17 Sec. 118; 165; 1012; 1366; 1367; contributions to capital; losses; cost basis; S corporation passthrough; basis adjustments; capital contributions vs. income; basis increase in loans to corporation.
David W. Trout 131 T.C. No. 16 Sec. 6330; 7502; hearing before levy; timely mailing-timely filing; collection due process; breach of offer-in-compromise; requirement to file timely returns and pay taxes; proof of mailing.
Larry G. Mitchell et ux. 131 T.C. No. 15 Sec. 61; 402; 414; gross income; trust beneficiary's tax; pension definitions and special rules; share of ex-spouse's military retirement pay taxable.
PCMG Trading Partners XX LP et al. 131 T.C. No. 14 Sec. 6223; 6226; 6231; notice to partners of proceedings; judicial review of final partnership administrative adjustments; partnership item definition; joint petition by indirect partners of 5 percent group; FPAA; final partnership administrative adjustment.
Martin David Hoyle 131 T.C. No. 13 Sec. 6213; 632; 6330; deficiencies and Tax Court petitions; hearing on filing lien notice; hearing before levy; Tax Court may review whether deficiency notice property sent; jurisdiction over underlying liability; issue not raised in collection due process hearing; verification notice properly sent.
Mary Ann Kollar 131 T.C. No. 12 Sec. 1; 6013; 6015; 6601; individual tax; joint returns; innocent spouse relief; interest on underpayments; interest and penalties included in the definition of taxes; equitable relief; jurisdiction conferred by unpaid interest on tax liability.
Dennis L. Knudsen et ux. 131 T.C. No. 11 Sec. 183; 7491; not-for-profit activities; burden of proof; hobby losses; preponderance of evidence; issue first raised at trial; exotic animal breeding; reconsideration by Court.
Whitehouse Hotel Limited Partnership et al. 131 T.C. No. 10 Sec. 170; 6662; 6664; charitable deduction; accuracy-related penalty; penalty definitions and special rules; gross valuation misstatement; overstatement of charitable contribution; qualified conservation contribution; reasonable cause; qualifications of appraiser; facade donations; Uniform Standards of Professional Appraisal Practice; USPAP; Tax Court determination as to qualification.
Petaluma FX Partners LLC et al. 131 T.C. No. 9 Sec. 6221; 6226; 6230; 6233; 6662; tax treatment at partnership level; judicial review of final partnership administrative adjustment; additional administrative provisions; partnership administrative changes; partnership status redeterminations; accuracy-related penalty; FPAA; valuation misstatement penalties.
Estate of Leonard Rosen et al. 131 T.C. No. 8 Sec. 1291; 6402; 6512; 6651; foreign tax deferral interest; authority to make credits or refunds; Tax Court petition limitations; failure to file or pay; amount of estate tax overpayment; payment incorrectly applied.
JT USA LP et al. 131 T.C. No. 7 Sec. 351; 721; 6211; 6221; 6223; 6224; 6226; 6229; 6230; 6231; transfer to controlled corporation; contribution to partnership; definition of deficiency; partnership level tax treatment; notice to partners of proceeding; participation in administrative proceedings, waivers and agreements; judicial review of final partnership administrative adjustments; limitations for making assessments; additional administrative provisions; definitions and special rules for partnerships; separate elections as direct and indirect partners.
Joseph B. Williams III 131 T.C. No. 6 Sec. 6212; 6214; 6213; 6320; 6321; 6330; 6331; 6404; 7442; notice of deficiency; deficiencies; Tax Court jurisdiction; hearing on filing lien notice; liens for taxes; hearing before levy; levy and distraint; abatements; Tax Court jurisdiction; collection due process; foreign bank account report; abatement of interest; year not in notice of deficiency.
Maureen Patricia Wilson 131 T.C. No. 5 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; document not a determination; jurisdiction.
Ralston Purina Co. et al. 131 T.C. No. 4 Sec. 162; 302; 404; stock redemption expenses; redemption dividends; plan contributions; redemption of preferred stock from employee stock ownership plan; ESOP; Ninth Circuit in Boise Cascade Corp. not followed; essentially equivalent to dividends; distribution to employee participants.
Carl H. Jones III et ux. 131 T.C. No. 3 Sec. 162; 212; 274; business expenses; expenses of producing income; travel and entertainment; course in day trading; trade or business of day trading; conventions, seminars, meetings related to financial planning.
Bradley J. Bergquist et al. 131 T.C. No. 2 Sec. 170; 6662; 6664; charitable deductions; accuracy-related penalty; penalty definitions and special rules; fair market value of donated stock of medical professional service corporation.
Joseph P. Freije 131 T.C. No. 1 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge of underlying tax liability; jurisdiction.
Alan Beckley et ux. 130 T.C. No. 18 Sec. 1222; capital gains definitions; repayment of loan vs. constructive corporate distributions; distributions as capital gains; payments to spouse of shareholder.
Santa Fe Pacific Gold Co. et al. 130 T.C. No. 17 Sec. 55; 56; 57; 59; 611; 612; 613; 614; 616; alternative minimum tax; minimum tax adjustments; tax preferences; special minimum tax rules; depletion; basis for depletion; percentage depletion; definition of property; development expenditures; unamortized 56(a)(2) costs included in depletable property adjusted basis; adjusted current earnings adjustment for depletion; ACE; mine placed in service before December 31, 1989.
State Farm Mutual Automobile Insurance Co. et al. 130 T.C. No. 16 Sec. 55; 56; 801; 1503; 1504; alternative minimum tax; minimum tax adjustments; life insurance company tax; consolidated return computation; consolidated return definitions; life and non-life insurance; adjusted current earnings; ACE adjustment; alternative minimum taxable income.
Steven G. Stroube et ux. 130 T.C. No. 15 Sec. 772; 6320; simplified flow-through; hearing on filing lien notice; fraud on court not proper in collection action.
Judith A. Barnes 130 T.C. No. 14 Sec. 6015; 7421; innocent spouse relief; collection or assessment restraints prohibited; failure to petition Tax Court within 90 days; jurisdiction.
Letantia Bussell et al. 130 T.C. No. 13 Sec. 6321; 6330; 7201; 7429; liens for taxes; hearing before levy; attempt to evade tax; jeopardy assessment review; collection due process; bankruptcy fraud; unpaid taxes excepted from discharge in bankruptcy; attempted evasion of payment of unpaid tax liabilities.
Thomas H. Holman Jr. et ux. 130 T.C. No. 12 Sec. 2501; 2702; 2703; 2704; gift tax; transfers of interests in trusts; valuation and disregarded rights; lapsing rights and restrictions; transfer of stock family limited partnership; indirect gift.
Capital One Financial Corp. et al. 130 T.C. No. 11 Sec. 446; 481; 1272; methods of accounting; changes in accounting method; OID income; original issue discount; failure to request consent to change accounting method; retroactive change; impermissible change.
Suzanne L. Porter 130 T.C. No. 10 Sec. 6015; innocent spouse relief; court may consider evidence introduced at trial not included in administrative record.
Bryce E. Nemitz et ux. 130 T.C. No. 9 Sec. 55; 172; 6501; alternative minimum tax; net operating loss; limitations on assessment; limitations applies to carryback of net operating loss for alternative minimum tax purposes.
Dante Perano et ux. 130 T.C. No. 8 Sec. 803; 804; 805; 807; 816; 951; 952; 953; 956; 957; life insurance gross income; life insurance deductions; life policy liability; life insurance reserves; life insurance company; controlled foreign corporations; Subpart F income; Subpart F insurance income; CFC earnings investment; CFC definitions; failure to report income from controlled foreign corporation; private annuity agreements; accrued liabilities; reduction of earnings and profits.
Morton L. Ginsberg 130 T.C. No. 7 Sec. 6330; 6672; hearing before levy; failure to pay over tax; collection due process; trust fund recovery penalty; jurisdiction; Pension Protection Act of 2006; supplemental determination notice relates back to original notice.
Richard Kelby et ux. 130 T.C. No. 6 Sec. 6330; 7430; hearing before levy; attorney's fees; review of IRS position in total rather than separately.
Jon W. Nelson et ux. et al. 130 T.C. No. 5 Sec. 451; 6662; year of inclusion; accuracy-related penalty; timing of reporting of insurance proceeds received for crops destroyed; difficult interpretation of law.
Menard Inc. et al. 130 T.C. No. 4 Sec. 3101; 3111; 6211; 6212; 6213; 6214; 6512; social security taxes; social security liability; definition of deficiency; notice of deficiency; deficiencies, Tax Court petitions; Tax Court jurisdiction; Tax Court petition limitations; equitable recoupment.
Dudley Joseph Callahan et ux. 130 T.C. No. 3 Sec. 6330; 6702; hearing before levy; frivolous income tax return; frivolous return penalties; Tax Court jurisdiction; taxpayer can challenge.
Estate of Duane B. Farnam et al. 130 T.C. No. 2 Sec. 2057; family owned business; loans to family owned corporation not treated as interests in corporation.
Estate of Helen Christiansen et al. 130 T.C. No. 1 Sec. 501; 2031; 2051; 2055; 2518; charities; gross estated defined; definition of taxable estate; charitable deduction estate tax; disclaimers; qualified disclaimer of property; present value of annuity interest; stipulation as to value.

Memorandum Decisions

Thomas P. Ruggeri T.C. Memo. 2008-300 Sec. 6651; failure to file or pay; no reasonable cause for failure to file; evidence of inability to pay tax.
Gregory H. Haubrich T.C. Memo. 2008-299 Sec. 71; 215; alimony; alimony; alimony payments allocable to unpaid child support.
William C. Lowe et ux. T.C. Memo. 2008-298 Sec. 469; 6662; 6664; passive loss limitations; accuracy-related penalty; penalty definitions and special rules; investment losses in limited partnership; carryforward of suspended passive activity losses.
Mark N. Kantor et ux. T.C. Memo. 2008-297 Sec. 165; 475; 1211; 6651; losses; mark-to-market accounting; limit on capital losses; failure to file or pay; securities trader; valid mark-to-market election.
Lourdes Vasquez T.C. Memo. 2008-296 Sec. 162; 274; 6001; 6662; business expenses; business expense substantiation; required records; accuracy-related penalty; recordkeeping; documentation; cash fees paid to outside contractors.
Steve A. Harry T.C. Memo. 2008-295 Sec. 6320; 6330; 6700; hearing on filing lien notice; hearing before levy; promoting abusive tax shelters.
Virgilio M. Bascos et ux. et al. T.C. Memo. 2008-294 Sec. 164; 446; 448; 461; taxes; method of accounting; cash accounting limitations; year of deduction; constructive dividend; payroll tax deduction in year paid for cash method entity.
William Magdalin T.C. Memo. 2008-293 Sec. 213; medical expenses; sperm donation and in vitro fertilization; casual relationship to underlying medical condition.
Davis and Associates LLC T.C. Memo. 2008-292 Sec. 6320; 6330; 6331; hearing on filing lien notice; hearing before levy; levy and distraint; collection due process; rejection of offer-in-compromise; jurisdiction; employment taxes; allocation of payment among taxes, penalties and interest.
Galen K. Heichel et ux. et al. T.C. Memo. 2008-291 Sec. 6330; 6511; hearing before levy; limitations on refunds; collection due process; overpayments of tax not creditable.
David Altman et ux. T.C. Memo. 2008-290 Sec. 6653; negligence penalty (repealed law); disallowed losses from jojoba limited partnership investment; reliance on tax professional; due care in analysis of investment.
Daniel J. Stadnyk et ux. T.C. Memo. 2008-289 Sec. 104; 6662; damage awards and sick pay; accuracy-related penalty; settlement proceeds; physical injury; accuracy-related penalty not imposed; reasonable cause and good faith.
Carl Robert Wagenknecht Jr. T.C. Memo. 2008-288 Sec. 61; 72; 6020; 6651; 6673; gross income definition; early distributions; dummy returns; failure to file or pay; damages for delay; frivolous arguments; 10-percent additional tax.
Russell D. Kinney et ux. T.C. Memo. 2008-287 Sec. 67; 162; 183; 274; 6662; miscellaneous deductions; business expenses; not-for-profit activities; business expense substantiation; accuracy-related penalty; hobby losses; direct marketing activity; unreimbursed employee expenses; substantiation of mortgage deduction; documentation.
Motrya Olha Mayewsky T.C. Memo. 2008-286 Sec. 165; losses; casualty and theft losses; failure to provide evidence; substantiation; documentation.
Jacob Jankelovits et ux. T.C. Memo. 2008-285 Sec. 61; 408; gross income definition; IRAs; transfer of inherited IRA into nonqualified savings account; no instructions to transferee bank.
Wayne K. Barrett T.C. Memo. 2008-284 Sec. 24; 151; 152; child credit; personal exemption; dependent defintion; provide more than half of support; custodial parent; written declaration releasing claim to children.
Natalya Guterman T.C. Memo. 2008-283 Sec. 6651; failure to file or pay; reasonable cause; accountant's illness.
Stephen Meeh et ux. T.C. Memo. 2008-282 Sec. 6330; hearing before levy; collection due process; underlying tax liability.
Robert Leshin et ux. T.C. Memo. 2008-281 Sec. 6320; 6321; 6330; hearing on filing lien notice; liens for taxes; hearing before levy; collection due process; collection potential in excess of offer-in-compromise; asset sales not used for tax payments.
Moshe Shafrir et ux. T.C. Memo. 2008-280 Sec. 1; 25A; 151; 152; 162; 262; 6651; 6662; individual taxes; HOPE scholarship credits; personal exemption; dependent definition; business expenses; living expenses; failure to file or pay; accuracy-related penalty; substantiation; documentation; recordkeeping; eligibility for HOPE credit.
David C. Clark et ux. et al. T.C. Memo. 2008-279 Sec. 7122; compromises; offer-in-compromise; settlement agreement not voided for unilateral mistake; no fraud by the IRS on taxpayer.
Estate of Thelma G. Hurford T.C. Memo. 2008-278 Sec. 2031; 2035; 2036; 2038; 2044; 2053; 6662; gross estate defined; gifts within 3 years of death; retained life estates; revocable transfers; marital deduction property; deduction for expenses; accuracy-related penalty; property transfer to family limited partnership; transfer for private annuity; bona fide sale; control retained; reasonable reliance on tax professional.
Alan Lee Kuykendall T.C. Memo. 2008-277 Sec. 6404; abatements; challenge of underlying tax liability; ministerial or managerial act; abatement of interest.
Deelda L. Watson T.C. Memo. 2008-276 Sec. 6653; negligence penalty (repealed); losses disallowed from limited partnership investment; reasonable reliance on tax professional.
Alfred J. Olsen et ux. T.C. Memo. 2008-275 Sec. 1401; 1402; self-employment tax; net earnings from self-employment; income earned indirectly; use of trusts; economic substance.
Arriane Redmond T.C. Memo. 2008-274 Sec. 32; 152; earned income credit; dependent definition; EITC; relationship to children living with taxpayer.
Larry David Carothers T.C. Memo. 2008-273 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous arguments.
Howard Pate et ux. T.C. Memo. 2008-272 Sec. 162; 1401; 1402; 6662; business expenses; accuracy-related penalty; self-employment tax; net earnings from self-employment; reliance on CPA; information provided preparer; entities lacked economic substance.
Dominick J. Vincentini T.C. Memo. 2008-271 Sec. 165; 6662; losses; accuracy-related penalty; theft loss from tax fraud scheme; reasonable expectation of recovery.
Oralia Pavia T.C. Memo. 2008-270 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemption; dependent definition; nieces living with taxpayer; qualifying children.
Marcus A. Katz T.C. Memo. 2008-269 Sec. 72; 6662; annuities; accuracy-related penalty; exchange of stock shares for private annuity; capital gain deferred.
January Transport Inc. T.C. Memo. 2008-268 Sec. 168; 6662; 6664; bonus depreciation; accuracy-related penalty; penalty definitions and special rules; reasonable reliance or return preparer; new vs. used property; law not final.
James M. Sherman et ux. T.C. Memo. 2008-267 Sec. 59; 904; special minimum tax rules; foreign tax credit limitations.
Richard A. Custer T.C. Memo. 2008-266 Sec. 6673; failure to appear; tax protester arguments; damages for delay; failure to prosecute.
David W. Swanson et ux. et al. T.C. Memo. 2008-265 Sec. 164; 1401; 6501; 6662; 6673; 7491; taxes; self-employment tax; limitations on assessment; accuracy-related penalty; damages for delay; burden of proof; trust lacking economic substance; income attributable to taxpayers; frivolous arguments.
Thomas J. Barrow et al. T.C. Memo. 2008-264 Sec. 6211; 6501; 6653; 7201; 7206; definition of deficiency; limitations on assessment; fraud penalty; attempt to evade tax; fraud and false statements; conviction for tax evasion; failure to prove fraud; limitations period expired; estopped from denying fraud.
Michael Neil McWhorter T.C. Memo. 2008-263 Sec. 1401; 1402; 3121; 6651; 6654; self-employment tax; self-employment income; social security definitions; failure to file or pay; failure to pay estimated tax; employee vs. independent contractor.
Joseph Carione T.C. Memo. 2008-262 Sec. 61; 1366; 6501; gross income definition; S corporation passthrough; limitations on assessment; capital gain not reported and proper year of reporting; amended return; interest on funds in escrow.
Richard A. Perkins T.C. Memo. 2008-261 Sec. 6511; limitation on refunds; failure to prove financial disability; statute of limitations on refund claim application to tax liabilities.
John Livingston Jr. T.C. Memo. 2008-260 Sec. 6320; 6330; 6672; hearing on filing lien notice; hearing before levy; failure to pay over tax; collection due process; jurisdiction; trust fund recovery penalties; prior law.
Leroy Wright T.C. Memo. 2008-259 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; offer rejected as too low.
Kris A. Missall T.C. Memo. 2008-258 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments.
David Cavazos T.C. Memo. 2008-257 Sec. 6330; hearing before levy; collection due process; failure to provide requested financial information; collection alternatives not offered; return-filing requirements.
Ronald D. Fisher T.C. Memo. 2008-256 Sec. 6501; 6512; limitations on assessment; Tax Court petition limitations; jurisdiction over an overpayment; 3-year limitations period.
Henry J. Langer et ux. T.C. Memo. 2008-255 Sec. 162; 168; 274; 280A; 6662; business expenses; ACRS; business expense substantiation; business use of home; accuracy-related penalty; depreciation; substantiation; recordkeeping; documentation; relationship of home office expenses.
Elouise Lorreta Hawkins et vir. T.C. Memo. 2008-254 Sec. 86; 162; 165; 1401; 1402; 6662; benefits income inclusion; business expenses; losses; self-employment tax; self-employment income; accuracy-related penalty; substantiation; recordkeeping; documentation; theft loss deduction.
William C. Wyatt et ux. T.C. Memo. 2008-253 Sec. 165; 6001; 6651; 6662; losses; required records; failure to file or pay; accuracy-related penalty; substantiation of losses in alleged investments; tax shelter investment; failure to cooperate with IRS request for documents and witnesses; failure to substantiate amount of loss.
Michael S. Silver T.C. Memo. 2008-252 Sec. 6651; 6662; failure to file or pay; accuracy-related penalty; lack of prosecution; failure to communicate with IRS; failure to appear at trial.
Leslie B. Bennett T.C. Memo. 2008-251 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; rejection of offer-in-compromise; currently not collectible; offer in excess of reasonable collection potential.
John G. Nash T.C. Memo. 2008-250 Sec. 6330; 6502; 7122; hearing before levy; collection after assessment; offer-in-compromise; collection due process; Hoyt tax shelter partnership; failure to provide financial information.
David A. Hughes T.C. Memo. 2008-249 Sec. 72; 162; 179; 212; 6651; 6662; early distributions; business expenses; election to expense business assets; expense of producing income; failure to file or pay; accuracy-related penalty; premature distribution; substantitation; documentation; recordkeeping; unreimbursed employee business expenses; miscellaneous itemized deductions.
William Brunsell et ux. T.C. Memo. 2008-248 Sec. 7430; attorney's fees; IRS concession; failure to exhaust administrative remedies.
Kevin M. Baker T.C. Memo. 2008-247 Sec. 1; 6001; 6020; 6214; 6231; 6651; individual tax; required records; returns prepared by IRS; Tax Court jurisdiction; partnership items definitions; failure to file or pay; IRS failure to plead a claim for an increased deficiency; disclosure by taxpayer; substantiation; recordkeeping; documentation.
Donald L. Russell et ux. et al. T.C. Memo. 2008-246 Sec. 1366; S corporation passthrough; basis in S corporation; debt basis; debt on ledger; economic outlay; indebtedness directly to shareholder; co-signing.
Brian E. Good et ux. T.C. Memo. 2008-245 Sec. 44; 162; 6662; disabled access credit; business expenses; accuracy-related penalty; substantiation of expenses; documentation; Web site modifications as qualifying for disabled access credit.
David Isaac Plotinsky T.C. Memo. 2008-244 Sec. 61; 102; debt cancellation; gifts and inheritances; forgiveness of student loans; not gift but incentive to consolidate.
Charles D. Helbig T.C. Memo. 2008-243 Sec. 165; 6653; 6661; losses; negligence penalty; understatement penalty; prior law; jojoba limited partnership; capital loss deduction disallowed; professional advice; due diligence.
Arthur G. Krol T.C. Memo. 2008-242 Sec. 6215; 6330; 6673; Tax Court deficiency assessment; hearing before levy; damages for delay; collection due process; lack of prosecution; underlying tax liability in collection; frivolous.
Michael P. Coghlan T.C. Memo. 2008-241 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; offer-in-compromise; financial status.
Nacoleon James Hillsman Jr. T.C. Memo. 2008-240 Sec. 6320; 6321; 6325; 6330; 7122; hearing on filing lien notice; liens for taxes; release of lien; hearing before levy; offers-in-compromise; collection due process; accepted offer-in-compromise made lien premature.
Jack R. Stedman T.C. Memo. 2008-239 Sec. 71; 215; 6662; alimony; alimony; accuracy-related penalty; payments made for former spouse attorney fees not alimony; definition of alimony.
Kenneth Davis T.C. Memo. 2008-238 Sec. 6213; 6320; 6330; 6402; deficiencies and Tax Court petitions; hearing on filing lien notice; hearing before levy; authority to make refunds; petition to restrain assessment and collection of tax; collection due process; lock-in letter requiring adjustment to withholdings; absence of assessment or collection.
West Covina Motors Inc. T.C. Memo. 2008-237 Sec. 162; 263; 471; 6662; business expenses; capital expenditures; inventories; accuracy-related penalty; legal fees; inventory write-down substantiation; recordkeeping.
Wellpoint Inc. et al. T.C. Memo. 2008-236 Sec. 162; 263; business expenses; capital expenditures; insurance company settlement of lawsuits; legal and professional expenses; protecting title to assets.
Edward Norman Fadeley T.C. Memo. 2008-235 Sec. 162; 262; 274; 280A; 6651; 6654; business expenses; living expenses; business expense substantiation; business use of home; failure to file or pay; failure to pay estimated tax; recordkeeping; documentation; establishment of nature and purpose of expenses; connection with trade or business.
Gerry Morris Griggs T.C. Memo. 2008-234 Sec. 61; 165; 179; 274; 1211; 1212; 1245; 1401; 6001; 6662; gross income defined; losses; election to expense business assets; business expense substantiation; limits on capital losses; capital loss carryovers; property depreciation recapture; self-employment tax; required records; accuracy-related penalty; recordkeeping; documentation.
Clifton K. Willis et ux. T.C. Memo. 2008-233 Sec. 6651; failure to file or pay; frivolous arguments.
Robert B. Heller et ux. T.C. Memo. 2008-232 Sec. 6653; 6661; negligence penalty; understatement penalty; failure to obtain professional advice; investment losses; anti-stacking rule; returns filed after 1989.
Hendy J. Appleton T.C. Memo. 2008-231 Sec. 6330; 7502; hearing before levy; timely mailing is timely filing; collection due process; more than 30 days.
Lois Wiener T.C. Memo. 2008-230 Sec. 6015; innocent spouse relief; factors considered; age, health; economic hardship.
Maxine Smith T.C. Memo. 2008-229 Sec. 2; 32; 151; 152; 6330; head of household; earned income credit; personal exemptions; dependent definition; hearing before levy; collection due process; challenge of tax liabilities; receipt of notice of deficiency.
Patrick S. Arnold T.C. Memo. 2008-228 Sec. 170; 6001; charitable deductions; required records; substantiation; recordkeeping; documentation.
James R. Rutherford et ux. T.C. Memo. 2008-227 Sec. 6320; 6330; 6333; hearing on filing lien notice; hearing before levy; production of books; collection due process; extension of time to submit financial information; offer-in-compromise; ineffective assistance of counsel.
Allan Barry Marks et ux. T.C. Memo. 2008-226 Sec. 6330; hearing before levy; collection due process; rejection of installment plan; available income.
Alex B. Rhodes Jr. T.C. Memo. 2008-225 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; tax protester arguments; frivolous arguments; delay penalty.
Richard S. Miller and Sandra R. Erickson T.C. Memo. 2008-224 Sec. 162; 183; business expenses; not-for-profit activities; hobby losses; horse breeding activity; businesslike manner; other successful businesses.
Bharat I. Patel et ux. T.C. Memo. 2008-223 Sec. 6501; 6662; 6663; 7206; limitations on assessment; accuracy-related penalty; fraud penalty; fraud and false statements; behavior indicative of fraud; overstatement of business expenses; unreported business income; recordkeeping; personal expenses paid by business.
Cynthia G. Wilcox T.C. Memo. 2008-222 Sec. 164; 901; 6662; 6664; taxes; foreign tax credit; accuracy-related penalty; fraud penalty; substantiation of foreign tax paid; failure to prove fraud.
Bianca Gross T.C. Memo. 2008-221 Sec. 2501; 2502; 2511; 2512; imposition of gift tax; rate of gift tax; gift tax; valuation of gifts; indirect gift of securities; gift of interest in family limited partnership.
Jack E. Christians et ux. T.C. Memo. 2008-220 Sec. 6663; 7201; fraud penalty; attempt to evade tax; gain on sale of property; sham trust; offshore bank; criminal fraud establishes civil fraud.
Linmar Property Management Trust et al. T.C. Memo. 2008-219 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; trust disregarded; economic substance; sham; property transferred to trust; income from trust; self-employment tax.
Daivid Norman Gross T.C. Memo. 2008-218 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; fraudulent failure to file; badges of fraud.
Yearout Mechanical & Engineering Inc. T.C. Memo. 2008-217 Sec. 162; rental payments; construction equipment leased from shareholders; arm's-length transactions; valid business reasons; reasonableness of lease payments; method of determining reasonable lease or rental payments.
Ellis Crum et ux. T.C. Memo. 2008-216 Sec. 6330; 6511; hearing before levy; limitations on refunds; collection due process; offer-in-compromise rejected; overpayments from prior years could not be applied because of age.
Lowell Alan Baisden et al. T.C. Memo. 2008-215 Sec. 6663; fraud penalty; use of royalty payments to avoid taxes; taxpayer as accountant.
Norman Klootwyk T.C. Memo. 2008-214 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; failure to appear at trial.
Paul L. Brecht et ux. T.C. Memo. 2008-213 Sec. 6330; 6404; hearing before levy; abatements; collection due process; failure to make interest abatement request during collection due process hearing.
Electric Picture Solutions Inc. T.C. Memo. 2008-212 Sec. 165; losses; corporation; theft loss of worthless stock; fraud by issuer; definition of theft under state law.
Kathy Lorraine Stolkin T.C. Memo. 2008-211 Sec. 6015; innocent spouse relief; knowledge taxes would not be paid; economic hardship; equitable relief.
Luciano Fernandez T.C. Memo. 2008-210 Sec. 6320; 6330; 6672; 7122; hearing on filing lien notice; hearing before levy; failure to file or pay; offer-in-compromise; collection due process; trust fund recovery penalties; rejection of offer; reasonable collection potential.
Diane J. Sanderlin T.C. Memo. 2008-209 Sec. 6001; 6662; required records; accuracy-related penalty; substantiation; documentation; recordkeeping; medical expenses; charitable contributions.
Estate of Strown Martin et al. T.C. Memo. 2008-208 Sec. 61; 469; 6662; gross income; passive loss limitations; accuracy-related penalty; arbitration award includable in income; start-up expenses of farming activity; passive rental activity losses.
Richard W. Fields et ux. T.C. Memo. 2008-207 Sec. 71; 215; 6662; alimony; alimony; accuracy-related penalty; property settlement vs. alimony.
Philip Albert Hendeles et ux. T.C. Memo. 2008-206 Sec. 6330; 6651; 6654; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; jurisdiction; no deficiency notice issued; request for hearing on intent to levy.
Valdy Olender T.C. Memo. 2008-205 Sec. 6213; 6501; 6503; deficiencies and Tax Court petitions; limitations on assessment; suspension of limitations period; precluded from challenging liability; timeliness of IRS assessment; prior opportunity.
Walter Kowsh T.C. Memo. 2008-204 Sec. 72; 6651; 6654; early distributions; failure to file or pay; failure to pay estimated tax; depression as disability exception.
Ralph Thomas Whitecavage T.C. Memo. 2008-203 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; dog breeding activity; hobby losses.
David Bach T.C. Memo. 2008-202 Sec. 6212; 6440; last-known address; hearing before levy; collection due process; limitations period for assessing or collecting tax.
Joseph R. Banister T.C. Memo. 2008-201 Sec. 72; 6651; 6654; early distributions; failure to file or pay; failure to pay estimated tax; IRS failure to introduce evidence.
Jingyun Qi T.C. Memo. 2008-200 Sec. 6015; 6662; innocent spouse relief; accuracy-related penalty; gambling income; reliance or tax return preparer; good faith reliance.
Steven Eugene Cobaugh T.C. Memo. 2008-199 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax.
Ilya Roytburd T.C. Memo. 2008-198 Sec. 6673; damages for delay; unexplained bank deposits.
Haidee Joy T.C. Memo. 2008-197 Sec. 6320; 6322; 6325; 6326; 6330; 6502; hearing on filing lien notice; period of tax lien; release of lien; appeal of erroneously filed lien; hearing before levy; collection after assessment; collection due process; agreement to extend period for collection; installment agreement; default on installment agreement.
Norman P. Schneller T.C. Memo. 2008-196 Sec. 6320; 5330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; frivolous arguments.
Miguel Robleto et ux. T.C. Memo. 2008-195 Sec. 446; 6001; 6651; 6654; clear reflection of income; required records; failure to file or pay; failure to pay estimated tax; inadequate recordkeeping; concealment of assets; cash hoarding; fraud penalties; cash receipts; underreported income.
Tim Walker T.C. Memo. 2008-194 Sec. 21; 151; 152; child credit; personal exemptions; dependent defined; noncustodial parent; Form 8832; release of deduction.
Jeffrey R. Taylor T.C. Memo. 2008-193 Sec. 6015; 6653; 7201; innocent spouse relief; fraud penalty; attempt to evade tax; knowledge of tax deficiencies; admitted to tax evasion; settlement agreement.
Albert M. Kun T.C. Memo. 2008-192 Sec. 6320; 6321; 6330; 6502; 6673; 7122; hearing on filing lien notice; liens for taxes; hearing before levy; collection after assessment; damages for delay; offers-in-compromise; collection due process; limitations period on collection.
William G. Holsinger et ux. T.C. Memo. 2008-191 Sec. 162; 475; business expenses; mark-to-market accounting; trade or business of trading securities; ordinary losses vs. capital losses; expenses of business.
Jonathan Shafmaster et ux. T.C. Memo. 2008-190 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; lack of jurisdiction; second hearing request rejected.
Robert Emmett McArdle III T.C. Memo. 2008-189 Sec. 6320; 6321; 6322; 6323; 6330; 6501; hearing on filing lien notice; liens for taxes; period of tax lien; priority of liens; hearing before levy; collection due process; limitations on assessment; limitations period for collection.
Shaun D. Ryan T.C. Memo. 2008-188 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous or tax protester arguments.
Gary L. Larson et al. T.C. Memo. 2008-187 Sec. 162; 274; 6662; business expenses; business expense substantiation; accuracy-related penalty; vehicle expenses; business mileage expenses; leased vehicles; mileage logs.
Michael L. Conn T.C. Memo. 2008-186 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; failure to receive notice of deficiency; incorrect address; challenge of underlying tax liability at collection due process hearing.
Kathleen Sullivan Alioto T.C. Memo. 2008-185 Sec. 6015; innocent spouse relief; jurisdiction; motion for reconsideration; Rev. Proc. 2000-15; safe harbor conditions.
Gary Cummings T.C. Memo. 2008-184 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; frivolous arguments; tax protester.
Steven Le et ux. T.C. Memo. 2008-183 Sec. 71; 215; alimony; alimony; legal obligation; temporary maintenance; definition.
Stanley A. Cook T.C. Memo. 2008-182 Sec. 162; 262; 6012; 6072; business expenses; living expenses; filing requirements; income tax filing time; capital gain; zero cost basis for stock where no proof; rental property deductions; ordinary and necessary.
Randall E. Runquist T.C. Memo. 2008-181 Sec. 6651; 6662; 6673; failure to file or pay; accuracy-related penalty; damages for delay; frivolous arguments; tax protester arguments.
Thomas Christopher Broome T.C. Memo. 2008-180 Sec. 6404; 6501; abatements; limitations on assessment; right to refuse extension of limitations period; ministerial error.
Carl Robert Wagenknecht Jr. T.C. Memo. 2008-179 Sec. 6212; 6330; 6502; notice of deficiency; hearing before levy; collection after assessment; collection due process; limitations period for assessment; challenge of underlying liability; limitations period for collection.
Ronald C. Parker T.C. Memo. 2008-178 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; failure to file returns; no challenge of deficiency notices.
Kim J. Reid T.C. Memo. 2008-177 Sec. 71; 215; 6662; alimony; alimony; accuracy-related penalty; alimony as income.
Raymond Cromley et ux. T.C. Memo. 2008-176 Sec. 61; 86; 165; gross income defined; benefits income inclusion; losses; unreported income; gambling income; pension and annuity income; income from breach of contract suit; deduction for gambling losses.
Carlos Samaniego et al. T.C. Memo. 2008-175 Sec. 6213; 6673; 7502; deficiencies and Tax Court petitions; damages for delay; timely mailing is timely filing; altered dates on notice of deficiency.
Tomoko Homza T.C. Memo. 2008-174 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; failure to file returns; frivolous arguments; failure to pay taxes.
Charles M. Williams T.C. Memo. 2008-173 Sec. 6201; 6320; 6322; 6330; 6331; 6651; 6654; 6673; assessment authority; hearing on filing lien notice; period of tax lien; hearing before levy; levy and distraint; failure to file or pay; failure to pay estimated tax; damages for delay; collection due process; tax protester; frivolous arguments; face-to-face hearing; offer-in-compromise.
Ray Jackson Winn et ux. T.C. Memo. 2008-172 Sec. 61; 108; gross income defined; discharge of indebtedness; debt cancellation income; measurement of income based on difference between amount owed and settlement amount.
Larry J. Wadsworth et ux. T.C. Memo. 2008-171 Sec. 6662; accuracy-related penalty; advice from tax professional disregarded; amended returns claiming refunds; adequate disclosure of position; Schedule K-1 attached to amended return.
William R. Larsen et ux. T.C. Memo. 2008-170 Sec. 6214; Tax Court jurisdiction; taxpayer demand for individual taxpayer identification numbers in lieu of social security numbers.
George L. Alejos T.C. Memo. 2008-169 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge of underlying liability; no collection alternatives offered.
Michael T. Hawkins T.C. Memo. 2008-168 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous argument; tax protester arguments; prior warning.
Norman J. McConnell et ux. T.C. Memo. 2008-167 Sec. 6229; 6501; 6653; 6661; partnership assessment 2008-167 Sec. 6229; 6501; 6653; 6661; partnership assessment limitations; limitations on assessments; negligence penalty; understatement penalty; jojoba farming partnership; FPAA; adjustment issued timely.
Gardner N. Marcy et ux. T.C. Memo. 2008-166 Sec. 6212; 6503; notice of deficiency; suspension of limitations period; lack of jurisdiction; defects in IRS mailing not consequential; actual notice; Tax Court petition.
Arthur Dalton Jr. et ux. T.C. Memo. 2008-165 Sec. 6330; 6331; 6662; 6672; 7122; hearing before levy; levy and distraint; accuracy-related penalty; failure to pay over tax; offer-in-compromise; collection due process; nominee interest in a trust; state law.
Bernard P. Balck et ux. T.C. Memo. 2008-164 Sec. 7430; attorney's fees; substantially justified.
Dawn Erica Garrity et vir T.C. Memo. 2008-163 Sec. 6213; 7481; deficiencies, Tax Court petitions; Tax Court decision finality; deficiency paid; jurisdiction.
Dominic Maga T.C. Memo. 2008-162 Sec. 6330; 6673; hearing before levy; damages for delay; frivolous arguments.
Larry D. McClanahan T.C. Memo. 2008-161 Sec. 6320; 6321; 6330; 7122; hearing on filing lien notice; liens for taxes; hearing before levy; compromises; collection due process; rejection of offer-in-compromise; rejection of installment plan; reasonable collection potential.
Robert M. Daniels T.C. Memo. 2008-160 Sec. 2; 24; 151; 152; head of household; child credit; personal exemptions; dependent defined; noncustodial parent; release of exemption; Form 8332; more than half support.
Alberto Campos T.C. Memo. 2008-159 Sec. 24; 151;; 152; child credit; personal exemptions; dependent defined; noncustodial parent; release of exemption; Form 8332.
Joyce M. Sanford T.C. Memo. 2008-158 Sec. 1; 61; 104; 6651; 6662; individual tax; gross income definition; damage awards and sick pay; accuracy-related penalty; sexual harassment damages; medical expenses related to emotional distress.
Erich S. Yesse et ux. T.C. Memo. 2008-157 Sec. 6330; 6331; 6501; hearing before levy; levy and distraint; limitations on assessment; collection due process; offer-in-compromise; doubt as to liability.
Roxanne M. Toppi T.C. Memo. 2008-156 Sec. 6015; innocent spouse relief; some years dismissed on jurisdictional grounds; Billings.
Gary R. Clark T.C. Memo. 2008-155 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge of underlying tax liabilities; face-to-face hearing; relevant issues.
Glen Godby T.C. Memo. 2008-154 Sec. 2; 32; head of household; earned income credit; children living with taxpayer more than half the year.
Kathleen M. Wolcott T.C. Memo. 2008-153 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; frivolous arguments.
Samuel D. Bates T.C. Memo. 2008-152 Sec. 6662; 6673; accuracy-related penalty; damages for delay; unreported income; Social Security benefits; frivolous arguments.
Wenzell O. Taylor T.C. Memo. 2008-151 Sec. 6320; 6321; 6322; 6323; 6330; 6673; hearing on filing lien notice; liens for taxes; period of tax lien; priority of liens; hearing before levy; damages for delay; collection due process; frivolous arguments.
Patricia M. Middleton T.C. Memo. 2008-150 Sec. 119; 912; 6320; 6330; meals or lodging exclusion; government allowance exclusion; hearing on filing lien notice; hearing before levy; collection due process.
Estate of Mary V. Allison et al. T.C. Memo. 2008-149 Sec. 6673; damages for delay; attorney sanctioned for delay.
Vincent F. Dailey et ux. T.C. Memo. 2008-148 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; offer-in-compromise; collection due process; economic hardship; remanded to IRS appeals office.
Early W. McClaskey et ux. T.C. Memo. 2008-147 Sec. 6221; 6223; 6653; partnership level tax treatment; notice of partnership proceeding; negligence penalty; notices of beginning of administrative proceeding mailed timely.
Michael N. Merkin et ux. T.C. Memo. 2008-146 Sec. 162; 165; 6662; business expenses; losses; accuracy-related penalty; video poker gambling activity; trade or business; losses not deductible; livelihood.
Thomas J. Ratke et ux. T.C. Memo. 2008-145 Sec. 6673; 7430; damages for delay; attorney's fees; litigation costs; IRS objections to proposed stipulations.
FPL Group Inc. T.C. Memo. 2008-144 Sec. 7121; closing agreements; evidence of binding settlement agreement; estoppel; supporting documents.
Martin Nitschke T.C. Memo. 2008-143 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; frivolous arguments.
Michael Cabirac T.C. Memo. 2008-142 Sec. 72; 6651; 6654; 6662; early distributions; failure to file or pay; failure to pay estimated tax; accuracy-related penalty; pension plans; frivolous arguments.
David Jahn T.C. Memo. 2008-141 Sec. 63; 6651; 6654; itemized deductions; failure to file or pay; failure to pay estimated tax; entitlement to itemize.
Grutman-Mazler Engineering Inc. T.C. Memo. 2008-140 Sec. 11; 448; corporate rates; cash accounting limitations; personal service corporation; engineering company; 35-percent flat tax; activities in engineering field; employee stock ownership.
Stuart J. Hoffenberg T.C. Memo. 2008-139 Sec. 6303; 6330; 6651; 6654; notice and demand for tax; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; challenge of underlying tax liabilities; receipt of notice and demand for payment.
Richard Clarke Randall T.C. Memo. 2008-138 Sec. 1; 61; 6662; 6673; individual tax; gross income definition; accuracy-related penalty; damages for delay; frivolous argument; delay proceedings; nonemployee compensation as nontaxable.
Joseph E. Imarah et ux. T.C. Memo. 2008-137 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; jurisdiction; tax debts discharged in bankruptcy; outside three-year lookback period.
John D. McClure Jr. T.C. Memo. 2008-136 Sec. 6320; 6321; 6323; 6330; 6671; 6672; hearing of filing lien notice; liens for taxes; priority of liens; hearing before levy; application of assessable penalties; failure to pay over tax; collection due process; unpaid trust fund recovery penalties; employment taxes; responsible person challenge.
Chrystina Nihiser T.C. Memo. 2008-135 Sec. 6015; innocent spouse relief; abuse factor; spouse controlling finances; economic hardship.
Michael Hazel T.C. Memo. 2008-134 Sec. 6501; 6651; limitations on assessment; failure to file or pay; failure to show return filed; incapacitated by alcohol or drug addiction.
Jeffrey M. Bigler et ux. et al. T.C. Memo. 2008-133 Sec. 446; 451; 481; methods of accounting; year of inclusion; changes in accounting method; clear reflection of income; auto parts remanufacturer; credit for auto part cores; entire invoice amount reportable as income; deferred core income.
Stanley Sheldon Kradman et ux. T.C. Memo. 2008-132 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; compliant with current tax obligations; no offer of collection alternatives.
Austin D. Yanke T.C. Memo. 2008-131 Sec. 162; travel expenses; no tax home; duplicate living expenses.
John O. Green T.C. Memo. 2008-130 Sec. 104; 105; 6501; 6651; 6654; damage awards and sick pay; accident and health plans; limitations on assessment; failure to file or pay; failure to pay estimated tax.
Michael E. Graham T.C. Memo. 2008-129 Sec. 6320; 6323; 6672; hearing on filing lien notice; priority of liens; failure to pay over tax; failure to timely request collection due process hearing; court lacks jurisdiction; decision letter; valid notice of federal tax lien.
Jane Z. Astleford T.C. Memo. 2008-128 Sec. 2501; 2512; imposition of gift tax; valuation of gifts; property contributed to family limited partnership; FLP.
William R. Kohler et ux. T.C. Memo. 2008-127 6201; 6203; 6330; 6331; 6501; 6502; 7122; assessment authority; assessment method; hearing before levy; levy and distraint; limitations on assessment; collection after assessment; compromises; collection due process; offer-in-compromise; alternative collection proposals rejected; statute of limitations; late filed return.
James A. Matthews et al. T.C. Memo. 2008-126 Sec. 6404; 7206; abatements; fraud and false statements; amended; criminal investigation; ministerial errors or delays.
Patrick J. McGowan T.C. Memo. 2008-125 Sec. 6330; 6331; 6651; 6673; hearing before levy; levy and distraint; failure to file or pay; damages for delay; collection due process; frivolous argument penalty; substantive issue raised by taxpayer.
Larry L. Hartman et al. T.C. Memo. 2008-124 Sec. 6621; 6653; interest rate determinations; negligency penalty; Kersting tax shelter cases; fraud upon the court; secret settlements.
Jack M. Mexrah et ux. T.C. Memo. 2008-123 Sec. 108; 1017; 6663; 6664; discharge of indebtedness; discharged indebtedness basis; accuracy-related penalty; penalty definitions and special rules; extension to file Section 108 election; prejudice government's interest; failure to include passive income.
J. David Golub T.C. Memo. 2008-122 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; basic elements for Court's jurisdiction.
Robert C. Liems et ux. T.C. Memo. 2008-121 Sec. 6404; abatements; delay in resolution of liability not ministerial act of IRS employee.
Ronald A. Tash T.C. Memo. 2008-120 Sec. 162; 6662; business expenses; accuracy-related penalty; labeling of attorney's payments to assistant.
Doris Denise O'Daniel T.C. Memo. 2008-119 Sec. 6320; 6321; 6323; 6330; 6404; hearing on filing lien notice; liens for taxes; priority of liens; hearing before levy; abatements; collection due process; interest abatement not properly before the Court; failure to raise issue; alternative means of collection not offered.
William D. Jamieson et ux. T.C. Memo. 2008-118 Sec. 55; 59; alternative minimum tax; special minimum tax rules; Canada resident; income tax treaty between U.S. and Canada; credit for Canadian tax paid against AMT.
William G. Schwartz et ux. T.C. Memo. 2008-117 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; inadequate offer-in-compromise; appraisal of home insufficient; liens on property.
Ernest Enax T.C. Memo. 2008-116 Sec. 6330; 6673; 6702; hearing before levy; frivolous income tax returns; damages for delay; collection due process; face-to-face meeting denied; frivolous arguments.
Walter Oliver Melvin T.C. Memo. 2008-115 Sec. 71; 215; alimony; deduction in year paid; prior year advance payments.
Julie K. McCammon T.C. Memo. 2008-114 Sec. 61; 1366; 6662; 6673; gross income definition; S corporation passthrough; accuracy-related penalty; damages for delay; zero tax liability on return; prior warning.
Suzanne T. Bray T.C. Memo. 2008-113 6330; 6651; 6654; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; reasonable cause for failure to file.
7050 Ltd. et al. T.C. Memo. 2008-112 Sec. 708; 723; 761; 1234; 6662; partnership continuation; basis of property contributions; partnership definitions; options; accuracy-related penalty; partnership termination; liquidation of interests; foreign currency options contributed to partnership.
Mike Kurtz T.C. Memo. 2008-111 Sec. 162; 274; travel expenses; travel and entertainment; commercial fishing vessel; no exception to 50 percent deduction of full per diem rate.
Harold G. Gober T.C. Memo. 2008-110 Sec. Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Daniel Pierce T.C. Memo. 2008-109 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; tax protestor arguments.
Paul F. Young T.C. Memo. 2008-108 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Zellard Lemon et ux. T.C. Memo. 2008-107 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
F. Wade Nossaman T.C. Memo. 2008-106 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Nelson R. Moreira T.C. Memo. 2008-105 Sec. 162; 179; 6651; 6662; business expenses; election to expense business assets; failure to file or pay; accuracy-related penalty; substantiation of business expenses; repairs and maintenance.
David J. Minor T.C. Memo. 2008-104 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Richard A. Perkins T.C. Memo. 2008-103 Sec. 6330; 6331; 6511; 6651; 6654; hearing before levy; levy and distraint; limitations on refunds; failure to file or pay; failure to pay estimated tax; financially disabled; overpayment to be applied to offset liabilities.
Robert L. Solomon et ux. et al. T.C. Memo. 2008-102 Sec. 311; tax on distributions; covenants not to compete vs. customer list.
George Tateosian et ux. T.C. Memo. 2008-101 Sec. 61; 104; 6662; gross income defined; damage awards and sick pay; accuracy-related penalty; payments received by police officer; on-duty-disability; worker's compensation; conversion to pension payments.
Regan D. Reedy et ux. T.C. Memo. 2008-100 Sec. 6651; 6673; failure to file or pay; damages for delay; fraudulent failure to file; court order disobeyed; frivolous arguments.
Michael Poindexter T.C. Memo. 2008-99 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; compromises; collection due process; breached offer-in-compromise; failure to timely pay subsequent taxes.
Paul N. Rogers T.C. Memo. 2008-98 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Bevin Anna Lynch T.C. Memo. 2008-97 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Luckens Felix T.C. Memo. 2008-96 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemption; dependent defined; godson in house for part of tax year; qualifying child.
Leo P. Connolly T.C. Memo. 2008-95 Sec. 6330; 6331; 6673; hearing before levy; levy and distraint; damages for delay; collection due process; refusal to grant face-to-face hearing; frivolous arguments; delay penalty.
Anthony Oropeza T.C. Memo. 2008-94 Sec. 6201; 6213; 6330; 6331; 6651; 6654; 6751; 6673; assessment authority; deficiencies and Tax Court petitions; hearing before levy; levy and distraint; failure to file or pay; failure to pay estimated tax; penalty notice; damages for delay; collection due process; demand to record hearing; in-person collection hearing; frivolous arguments; delay penalty.
Blake Sime Atkin et ux. T.C. Memo. 2008-93 Sec. 72; 6662; early distributions; accuracy-related penalty; 10 percent tax; distribution not rolled over.
Chukwuma I. Odelugo T.C. Memo. 2008-92 Sec. 162; 167; 280A; 6651; 6654; business expenses; depreciation; business use of home; failure to file or pay; failure to pay estimated tax; basis in property; cellular phone.
Andrew McCoy T.C. Memo. 2008-91 Sec. 6501; limitations on assessments; no returns filed for years at issue; closing notice; estoppel.
Charles B. Covert T.C. Memo. 2008-90 Sec. 7430; attorney's fees; reasonable litigation costs; failure to exhaust administrative remedies.
Exploratory Research Inc. T.C. Memo. 2008-89 Sec. 501; charities; qualification as tax-exempt 501(c)(3) organization; failure to exhaust administrative remedies; failure to provide sufficient information to IRS.
Fred L. Amtower et ux. T.C. Memo. 2008-88 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; compromises; collection due process; offer-in-compromise rejected.
Michael A. Pettit ut ux. T.C. Memo. 2008-87 Sec. 104; 6662; damage awards and sick pay; accuracy-related penalty; employment dispute award not excludable; personal physical injury or sickness; reasonable cause for avoiding penalty; reliance on return preparer.
Godfrey L.C. Phelps T.C. Memo. 2008-86 Sec. 104; damage awards and sick pay; discrimination claim award not excludable; personal physical injuries or sickness.
Ad Dickson Oji T.C. Memo. 2008-85 Sec. 162; 213; 262; 274; business expenses; medical expense; living expenses; travel expenses; travel and entertainment; business expense substantiation; expense relationship to business; advertising.
Industrial Electrical and Instrumentation Inc. T.C. Memo. 2008-84 Sec. 6663; 6664; fraud penalty; penalty definitions and special rules; fraudulent understatement of income; payment of employees in cash; endorsing checks to other payees.
Richard A. Prudhomme T.C. Memo. 2008-83 Sec. 6651; 6662; failure to file or pay; accuracy-related penalty; return postmarked 12 days after due date; reasonable reliance on tax return preparer; insufficient information for return preparation.
Thomas Butti T.C. Memo. 2008-82 Sec. 6213; 6330; deficiencies and Tax Court petitions; hearing before levy; collection due process; notice of deficiency not issued.
Gary L. Boggs et ux. T.C. Memo. 2008-81 Sec. 6662; 6673; accuracy-related penalty; damages for delay; frivolous and groundless arguments.
Shoilen Christopher Ghose et al. T.C. Memo. 2008-80 Sec. 6229; 6501; 6653; 6661; partnership assessment limitations; limitations on assessments; negligence penalty; understatement penalty; investment in limited partnership; notice of final partnership administrative adjustment suspended running of statute of limitations.
Ronald D. Neufeld et ux. T.C. Memo. 2008-79 Sec. 6662; 6673; accuracy-related penalty; damages for delay; reasonable reliance on return preparer; taxpayers' failure to report income to tax preparer; frivolous penalty.
Frank B. Kimball et ux. T.C. Memo. 2008-78 Sec. 6320; 6330; 6404; 6621; 6651; hearing on filing lien notice; hearing before levy; abatements; interest rate determinations; failure to file or pay; collection due process; increased rate of interest on tax-motivated transaction; refusal to abate interest.
Barry Michaelis T.C. Memo. 2008-77 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Michael L. Gomez T.C. Memo. 2008-76 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Dean Fangonilo T.C. Memo. 2008-75 Sec. 6330; hearing before levy; collection due process; offer-in-compromise rejected; failure to provide financial information about support; opportunity to submit another offer-in-compromise.
Estate of Anna Mirowski et al. T.C. Memo. C. Memo. 2008-74 Sec. 2035; 2036; 2038; gifts within 3 years of death; retained life estate; revocable transfers; transfers to limited liability company; bona fide sales for full and adequate consideration; inclusion in gross estate.
Faith J. Larsen T.C. Memo. 2008-73 Sec. 6662; accuracy-related penalty; payment by employer not a gift; amount taxable; not reasonable cause or good faith; reliance on advice of attorney and tax preparer.
S & M Trust No. 1 et al. T.C. Memo. 2008-72 Sec. 6320; 6321; 6330; hearing on filing lien notice; liens for taxes; hearing before levy; collection due process; nominee; alter ego; jurisdiction lacking; notice of determination not issued.
Edward D. Clark T.C. Memo. 2008-71 Sec. 61; 162; 274; 863; 911; 6662; gross income definition; business expenses; business expense substantiation; allocating mixed-source income; earned income exclusion; accuracy-related penalty; income exclusion not allowed while working in international waters; per diem rate not allowed for expenses not incurred.
Kelvin Jackson et ux. T.C. Memo. 2008-70 Sec. 162; 195; 6662; business expenses; start-up expenses; accuracy-related penalty; documentation; substantiation.
Wade V. Shang T.C. Memo. 2008-69 Sec. 6663; fraud penalty; compliance by IRS in Court rules; allowed to amend answer.
Jasbinder Singh T.C. Memo. 2008-68 Sec. 162; business expenses; substantiation; recordkeeping; documentation; commuting expenses.
Estate of Mary Roppolo Artall et al. T.C. Memo. 2008-67 Sec. 2057; family owned business; loans to business owned by children not interests for liquidity test.
Ancil N. Payne Jr. et ux. T.C. Memo. 2008-66 Sec. 61; 108; debt cancellation; discharge of indebtedness; credit card debt discharged.
Barry L. Morris T.C. Memo. 2008-65 Sec. 71; 162; 164; 215; 274; alimony; business expenses; taxes; alimony; business expense substantiation; failure to show entitlement to deductions; recordkeeping; documentation.
Raymond L. Monk Jr. T.C. Memo. 2008-64 Sec. 6662; accuracy-related penalty; not actual owner of business; name on liquor license.
Joseph D. Dunne et ux. T.C. Memo. 2008-63 Sec. 67; 1366; 1377; 6015; 6651; miscellaneous deductions; S corporation passthrough; S corporation special rules; innocent spouse relief; failure to file or pay; failure to report capital gain; pro rata share of income for portion of year individual a stockholder.
New York Guangdong Finance Inc. T.C. Memo. 2008-62 Sec. 881; 884; 894; 1442; 6651; foreign firm unconnected income; branch profits tax; treaty exemptions; foreign corporate withholding; failure to file or pay; interest paid on loan from foreign corporation; withholding tax.
Mary C. Theurer T.C. Memo. 2008-61 Sec. 71; 451; 6654; 6662; alimony; year of inclusion; failure to pay estimated tax; accuracy-related penalty; failure to include alimony in income.
Dan Pickell T.C. Memo. 2008-60 Sec. 6330; hearing before levy; collection due process; jurisdiction; failure to request CDP hearing; notice of determination not issued by IRS.
Rose Lynn Richmond T.C. Memo. 2008-59 Sec. 6330; hearing before levy; collection due process; claims previous litigated rejected.
Jan L. Ashlock T.C. Memo. 2008-58 Sec. 6320; 6330; hearing on filin lien notice; hearing before levy; collection due process; failure to include property in offer-in-compromise; OIC.
Durant Cephers et al. T.C. Memo. 2008-57 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Edward H. Jones III T.C. Memo. 2008-56 Sec. 6404; abatements; denial of interest abatement; error or delay by IRS.
Angelo N. Gradelli et ux. T.C. Memo. 2008-55 Sec. 6404; abatements; failure to file on time not due to IRS error.
Otto's E-Z Clean Enterprises Inc. T.C. Memo. 2008-54 Sec. 6330; hearing before levy; collection due process; employment taxes unpaid.
Andrew D. White T.C. Memo. 2008-53 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Sean T. Nordquist T.C. Memo. 2008-52 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Jed A. Miller T.C. Memo. 2008-51 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
William E. Wargo T.C. Memo. 2008-50 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Heidi M. McCaffray T.C. Memo. 2008-49 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Paul F. Young T.C. Memo. 2008-48 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
John P. Hahn et ux. T.C. Memo. 2008-47 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Hubert Enterprises Inc. T.C. Memo. 2008-46 Sec. 465; 761; at-risk limitations; partnership definitions; losses in excess of at-risk amount.
Charles A. Derby et al. T.C. Memo. 2008-45 Sec. 170; 6662; charitable deduction; accuracy-related penalty; donation of intangibles of medical practice.
Raymond J. Zbylut et ux. T.C. Memo. 2008-44 Sec. 162; 274; business expenses; business expense substantiation; travel expenses; merchant sailor; travel to union halls for work; federal per diem rate; employer provided meals; substantiation; recordkeeping; documentation.
Gary C. Winslow T.C. Memo. 2008-43 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
F. Wade Nossaman T.C. Memo. 2008-42 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Joyce A. Perkins T.C. Memo. 2008-41 Sec. 71; 215; 6662; alimony; alimony; accuracy-related penalty; failure to inclue alimony payment in income; termination on death; reliance on tax professional.
Donald P. Osborne et ux. T.C. Memo. 2008-40 Sec. 162; 6662; business expenses; accuracy-related penalty; failure to report income; substantiation; documentation; recordkeeping.
Rodolfo Lizcano T.C. Memo. 2008-39 Sec. 6103; 6212; 6213; 7213; 7213A; tax return disclosure; notifice of deficiency; deficiencies and Tax Court petitions; unauthorized disclosure; unauthorized inspection; incorrect date to petition Tax Court in deficiency notice; prior district court decision.
Claude E. Salazar et ux. T.C. Memo. 2008-38 Sec. 6320; 6330; 6658; 7122; hearing on filing lien notice; hearing before levy; coordination with Title 11; compromises; collection due process; abuse of discretion; rejection of offer-in-compromise; income and employment taxes; pending bankruptcy.
Albert Anderson T.C. Memo. 2008-37 Sec. 32; 151; 152; earned income credit; personal exemptions; dependent defined; child not in taxpayer's custody; child not living with taxpayer; married joint return not filed.
Robert E. Zimmerman T.C. Memo. 2008-36 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
David J. Minor T.C. Memo. 2008-35 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Ronald B. Talmage et ux. T.C. Memo. 2008-34 Sec. 61; 911; 1002; 6501; 6651; 6662; 6663; gross income defined; earned income exclusion; recognition of gain or loss; limitations on assessment; failure to file or pay; accuracy-related penalty; fraud penalty; transfers to taxpayer; loans vs. income; failure to report gain on sale of property.
Paul J. Kennedy T.C. Memo. 2008-33 Sec. 6320; 6330; 7442; hearing on filing lien notice; hearing before levy; Tax Court jurisdiction; collection due process; notice not sent to taxpayer's last known address; valid notice of intent to levy.
Paul N. Rogers T.C. Memo. 2008-32 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
William A. Thompson T.C. Memo. 2008-31 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
John E. West et ux. T.C. Memo. 2008-30 Sec. 6330; hearing before levy; collection due process; offer-in-compromise revoked; failure to comply with terms of offer-in-compromise.
Nichoas Mack T.C. Memo. 2008-29 Sec. 6673; damages for delay; failure to pursue merits; continuous attempt to delay proceedings; frivolous arguments.
Lisa H. Green T.C. Memo. 2008-28 Sec. 6015; innocent spouse relief; liabilities paid in full before court was conferred jurisdiction.
Hoi Thi Huynh T.C. Memo. 2008-27 Sec. 72; early distributions; premature distributions; retirement plans; 10 percent additional tax; exceptions to additional tax.
Robert M. Scharringhausen T.C. Memo. 2008-26 Sec. 6320; 6321; 6323; hearing on filing lien notice; liens for taxes; priority of liens; history of failure to pay taxes; priority over other creditors; offer-in-compromise.
Salvatore A. D'Onofrio T.C. Memo. 2008-25 Sec. 6330; hearing before levy; collection due process; challenge of underlying liabilites; entitlement to face-to-face hearing; frivolous arguments.
Harold D. Edwards et ux. T.C. Memo. 2008-24 Sec. 1401; 1402; self-employment tax; self-employment income; sole proprietorship; retired from day-to-day operations; materially participating.
Daniel D. Naber T.C. Memo. 2008-23 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Marvin E. Martin et ux. T.C. Memo. 2008-22 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Solution Plus Inc. T.C. Memo. 2008-21 Sec. 501; charities; debt management programs not exempt under Sec. 501(c)(3); not exclusively for exempt purposes.
Geordan C. McQuiston et ux. T.C. Memo. 2008-20 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Mark J. Lemke T.C. Memo. 2008-19 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Jozsef Balla et ux. T.C. Memo. 2008-18 Sec. 162; 274; business expenses; business expense substantiation; travel expenses; merchant sailor; incidential expenses at federal per diem rate; meal expenses not deductible; meals provided by employer; job related travel expenses of school.
Dwight S. Platt et ux. et al. T.C. Memo. 2008-17 Sec. 71; 215; 401; 402; 414; 6662; alimony; alimony; pension plans; trust beneficiary's tax; domestic relations order; accuracy-related penalty; not qualified domestic relations order; pension distributions under divorce decree includable in income.
Estate of Marvin E. Greenfield et al. T.C. Memo. 2008-16 Sec. 6501; 6621; 6871; limitations on assessment; interest rate determinations; tax claims in bankruptcy; consent to extend limitations; unilateral waiver; only Form 872-T terminates extension of limitations.
Henry M. Lloyd T.C. Memo. 2008-15 Sec. 6303; 6330; 6651; 6654; notice and demand for payment; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; offer-in-compromise rejected.
Douglas Bynum, Jr. et ux. T.C. Memo. 2008-14 Sec. 166; 6651; bad debts; failure to file or pay; bona fide loans to business; unreasonable delay in filing return; open account; demand repayment.
Robert A. Franklin T.C. Memo. 2008-13 Sec. 6404; abatements; refusal to abate interest; no unreasonable delay; managerial or ministerial acts.
David K. McPike T.C. Memo. 2008-12 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
David C. McDonald T.C. Memo. 2008-11 Sec.61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Francis M. Gagliardi T.C. Memo. 2008-10 Sec. 165; 6651; 6662; losses; failure to file or pay; accuracy-related penalty; gambling losses; substantiation; documentation; recordkeeping; credible witnesses; good faith reliance on tax preparer.
Janet A. Phillips T.C. Memo. 2008-9 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; zero return not valid return; frivolous arguments.
John Shere T.C. Memo. 2008-8 Sec. 6330; hearing before levy; collection due process; opportunity to dispute liablity.
John K. Yamasaki T.C. Memo. 2008-7 Sec.61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
Robert Bergevin et ux. T.C. Memo. 2008-6 Sec. 6330; 7122; hearing before levy; offer in compromise; collection due process; Hoyt partnership; settlement offer substantially less than liability.
Curtis G. Lockett et ux. T.C. Memo. 2008-5 Sec. 165; 217; 6001; casualty losses; moving expenses; required records; recordkeeping; substantiation; taxable year loss sustained; prospect of reimbursement; bad debts.
Yvonne Thomas T.C. Memo. 2008-4 Sec. 6404; 6662; 6673; abatements; accuracy-related penalty; damages for delay; failure to raise viable issue for interes abatement.
Countryside Limited Partnership et al. T.C. Memo. 2008-2 Sec. 731; 752; distribution gain or loss; partnership liabilities; liquidating distribution of notes; economic substance; legitimate business purpose; nonmarketable; nonrecognition of gain to partners.
Glenn Broderick T.C. Memo. 2008-2 Sec. 6320; 6321; 6330; hearing on filing lien notice; lien for taxes; hearing before levy; collection due process.
Anthony D. Long T.C. Memo. 2008-1 Sec. 6320; 6330; 6651; 6654; 6673; hearing on filing lien notice; hearing before levy; failure to file or pay; failure to pay estimated tax; damages for delay; collection due process; repeated failure to respond or cooperate with IRS; case dismissed for lack of prosecution.

Summary Opinions

Cynthia M. Martinez T.C. Summary Opinion 2008-165 Sec. 6015; innocent spouse relief; equitable relief; knowledge; steps to mitigate tax problems made; payments under installment agreement.
Joseph Jellen T.C. Summary Opinion 2008-164 Sec. 61; 86; gross income definition; benefits income inclusion; social security income; instructions unclear no excuse.
Kenneth F. Reinert T.C. Summary Opinion 2008-163 Sec. 72; 6662; annuities; accuracy-related penalty; termination of life insurance policy with loans in excess of cash value.
Alan A. Sjoberg et ux. T.C. Summary Opinion 2008-162 Sec. 6662; accuracy-related penalty; gambling winnings and related losses; treatment against elderly not discriminatory.
Keith Freese et ux. T.C. Summary Opinion 2008-161 Sec. 162; 165; business expenses; losses; Schedule C; slot machine gambling not trade or business.
Renita Rose Best T.C. Summary Opinion 2008-160 Sec. 72; early distributions; qualification for exceptions to 10-percent additional tax; financial hardship no exception.
Randolph Bruce Beasley et ux. T.C. Summary Opinion 2008-159 Sec. 162; 163; 274; 280A; 469; business expenses; interest; business expense substantiation; business use of home; passive loss limitations; boat rental as passive loss; passive income offsetting nonpassive income; mortgage interest deduction for boat; substantiation; recordkeeping; documentation.
Edward M. Dart et ux. T.C. Summary Opinion 2008-158 Sec. 72; 6651; 7502; premature distributions; failure to file or pay; timely mailing-timely filing; early withdrawals; disabled.
Roni Ytshaky T.C. Summary Opinion 2008-157 Sec. 6662; accuracy-related penalty; preparer's inclusion of false deduction without taxpayer's knowledge.
Jue-Ya Yang T.C. Summary Opinion 2008-156 Sec. 6662; accuracy-related penalty; gift vs. income; unreported income.
Donald W. Nicholas et ux. T.C. Summary Opinion 2008-155 Sec. 170; charitable deductions; noncash charitable contributions; documentation; substantiation; taxpayer's testimony.
Reynard Campbell T.C. Summary Opinion 2008-154 Sec. 162; 262; 263; 274; 274; 6662; business expenses; living expenses; capital expenditures; travel and entertainment; business expense substantiation; accuracy-related penalty; legal expenses; personal expenses; documentation; recordkeeping.
Jerry L. Lamb T.C. Summary Opinion 2008-153 Sec. 162; 262; 274; business expenses; living expenses; business expense substantiation; travel away from tax home; documentation; recordkeeping; expenses reimbursable by employer.
Orlie E. Fay T.C. Summary Opinion 2008-152 Sec. 162; 165; 274; 6651; 6654; business expenses; losses; business expense substantiation; failure to file or pay; failure to pay estimated tax; documentation; recordkeeping; gambling losses.
Larry W. Koepke T.C. Summary Opinion 2008-151 Sec. 162; 274; definition of home; business expense substantiation; airline mechanic; away from home; travel and meals; principal place of employment.
Tracy Michelle Kee T.C. Summary Opinion 2008-150 Sec. 6330; hearing before levy; collection due process; failure to respond; lack of detailed information.
David Peter Cwiklo et ux. T.C. Summary Opinion 2008-149 Sec. 55; 56; 68; 151; 6501; 6651; alternative minimum tax; minimum tax adjustments; limitations on deductions; personal exemptions; limitations on assessments; failure to file or pay; phaseout of itemized deductions and personal exemptions; failure to report AMT and include Form 6251.
Ted T. Starnes et ux. T.C. Summary Opinion 2008-148 Sec. 219; retirement savings; active participant in retirement plan; deduction for IRA not allowed; AGI threshold.
Samater Abdikarim et al. T.C. Summary Opinion 2008-147 Sec. 7491; burden of proof; failure to appeal for trial; lack of prosecution.
Mario Marquette et ux. T.C. Summary Opinion 2008-146 Sec. 162; 263; 274; 280F; 6001; 6662; business expenses; capital expenditures; business expense substantiation; luxury autos and listed property; required records; accuracy-related penalty; dealing in cash; books and records to support cost of goods sold; documents showing business purpose of expenses; checking account used for business and personal purposes.
Bettie J. Ingram T.C. Summary Opinion 2008-145 Sec. 24; 32; 151; 152; child tax credit; earned income credit; personal exemptions; dependent definition; nephew and grandnewphew lived more than half the year; more than half of support provided.
Lydia Velazquez T.C. Summary Opinion 2008-144 Sec. 1; 2; 21; 24; 151; 152; individual tax; head of householde; child care credit; child tax credit; personal exemptions; dependent definition; grandchildren as dependents; noncustodial parent not qualified for deductions.
Sherman L. Spivey et ux. T.C. Summary Opinion 2008-143 Sec. 162; 167; 168; 274; 280F; 6651; 6662; business expenses; depreciation; ACRS; business expense substantiation; luxury auto and listed property; failure to file or pay; accuracy-related penalty; unreimbursed employee expenses; substantiation; documentation; recordkeeping; per diem rate; M&IE; property used in a trade or business; meals purchased away from home; cellphone business relationship of each expenditure or use.
Bernie Riley T.C. Summary Opinion 2008-142 Sec. 212; 280A; 6651; expense of producing income; business use of home; failure to file or pay; vacation property; expenses in excess of income disallowed; reasonable cause for late filing; personal use of property; contiguous parcels treated as one.
Danita J. Leonard T.C. Summary Opinion 2008-141 Sec. 2; 21; 24; 25A; 32; 86; 151; 152; 6012; head of household; child care credit; child credit; HOPE credit; earned income credit; benefits income inclusion; personal exemptions; dependent definition; filing requirements; EIC; unrelated persons; lived with taxpayer; more than half of support; qualifying children.
Bernard W. Evers et ux. T.C. Summary Opinion 2008-140 Sec. 72; 213; early distributions; medical expense; repayment of loan to cover medical expenses; 10 percent penalty tax; medical expenses paid in taxable year of distribution.
Michael Wayne Bedwell et ux. T.C. Summary Opinion 2008-139 Sec. 71; 215; alimony; alimony; amounts as alimony not property settlement; payment of rehabilitative, temporary support and maintenance; Tennessee law.
Ladislau P. Horvath et ux. T.C. Summary Opinion 2008-138 Sec. 162; 274; 6662; business expenses; business expense substantiation; accuracy-related penalty; mileage log damaged in flood; business records destroyed; recordkeeping; substantiation.
Ronald Rosenblatt et ux. T.C. Summary Opinion 2008-137 Sec. 165; 183; 1211; 6662; worthless stock; not-for-profit activities; limit on capital losses; accuracy-related penalty; hobby losses; losses from aircraft leasing activity; determination of worthlessness in stock.
Carlos Franco T.C. Summary Opinion 2008-136 Sec. 162; 179; 213; 274; 280F; business expenses; election to expense business assets; health insurance; business expense substantiation; luxury auto and listed property; Reginald C. Scott T.C. Summary Opinion 2008-135 Sec. 2; 24; 151; 152 head of household; child credit; personal exemption; dependent definition; noncustodial parent; more than half of support.
Jose A. Garcia et ux. T.C. Summary Opinion 2008-134 Sec. 162; 274; business expenses; business expense substantiation; travel expenses; auto mileage; adequate records; auto log.
Brenda H. Jennings et al. T.C. Summary Opinion 2008-133 Sec. 72; 6015; early distributions; innocent spouse relief; weighting of factors; penalty on early distribution.
Eugenia Gonzalez T.C. Summary Opinion 2008-132 Sec. 162; 274; 280A; 280F; 6662; business expenses; business expense substantiation; business use of home; luxury auto and listed property; accuracy-related penalty; substantiation; recordkeeping; documentation; principal place of business; limitation on home office expenses; business vs. personal expenditure.
Denis M. Doyle et ux. T.C. Summary Opinion 2008-131 Sec. 61; gross income defined; interest income; ownership of account.
Steven Kroff et ux. T.C. Summary Opinion 2008-130 Sec. 162; 166; 212; 262; 469; 6662; business expenses; bad debts; expenses of producing income; living expenses; passive loss limitations; accuracy-related penalty; nonbusiness bad debt as short-term capital loss; substantiation; documentation; recordkeeping; relationship to business; year of payment of expense; legal fees.
Hassan S. Niyitegyeka T.C. Summary Opinion 2008-129 Sec. 162; 274; 274; business expenses; travel and entertainment; business expense substantiation; unreimbursed business expenses; recordkeeping; documentation; travel, meal, auto expenses.
Jonathan L. Hall T.C. Summary Opinion 2008-128 Sec. 6320; 6323; 6330; hearing on filing lien notice; priority of liens; hearing before levy; collection due process; default on installment agreement; challenge of liability; employee vs. independent contractor.
Jonathan L. Hall T.C. Summary Opinion 2008-127 Sec. 6330; hearing before levy; collection due process; procedural and administrative requirements met; failure to provide required documents.
Laurie Calder-Green T.C. Summary Opinion 2008-126 Sec. 6320; 6330; 6404; 7122; hearing on filing lien notice; hearing before levy; abatements; offer-in-compromise; collection due process; offer based on effective tax administration; ability to pay; refusal to abate interest.
Kanokwan Smith T.C. Summary Opinion 2008-125 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; legally married; marriage without license; recognition by state; support for partner's children.
Charles R. Oliver T.C. Summary Opinion 2008-124 Sec. 162; 165; 262; 274; 280F; 6662; business expenses; losses; living expenses; business expense substantiation; luxury auto and listed property; accuracy-related penalty; gambling winnings as income; gambling losses deductible only as itemized deduction; recordkeeping; documentation.
Steven F. Ohrman T.C. Summary Opinion 2008-123 Sec. 71; 163; 164; 170; 212; 215; 6013; alimony; mortgage interest; taxes; charitable contribution; expenses of producing income; alimony; joint returns; legally separated but continued to live together; spouse as dependent; joint return; alimony not deductible; taxes and interest paid by spouse not deductible.
Tarsha Latrice McClain T.C. Summary Opinion 2008-122 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; children unrelated; lived with taxpayer.
Teresa M. Brown T.C. Summary Opinion 2008-121 Sec. 6013; 6015; joint returns; innocent spouse relief; equitable relief; abusive spouse; financial hardship; knowledge of finances.
Moussa I. Kourouma T.C. Summary Opinion 2008-120 Sec. 162; 170; 183; 6662; business expenses; charitable deduction; not-for-profit activity; accuracy-related penalty; hobby losses; trade or business; records of activity; substantiation of charitable contribution.
Jane Frances SchwindT.C. Summary Opinion 2008-119 Sec. 6015; 6651; innocent spouse relief; failure to file or pay; factors weighing in taxpayer's favor; refund for taxes previously paid.
William R. Weber et ux. T.C. Summary Opinion 2008-118 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; underlying tax liability; failure to petition court on deficiency notice.
Kabongo L. Kalubi T.C. Summary Opinion 2008-117 Sec. 6213; deficiencies and Tax Court petitions; lack of jurisdiction; deficiency notice not issued; untimely petition.
Luis Bivieca T.C. Summary Opinion 2008-116 Sec. 2; 21; 24; 32; 151; 152; head of household; child care credit; child credit; earned income credit; personal exemption; dependent definition; children of girlfriend; qualifying children.
Carlos Martinez Olivio T.C. Summary Opinion 2008-115 Sec. 24; 32; 151; 152; child credit; earned income credit; personal exemption; dependent definition; cousin; support requirement met; dependent for earned income or child credit.
Dennis Wilson T.C. Summary Opinion 2008-114 Sec. 1401; 1402; self-employment tax; self-employment income; compensation for services vs. repayment of loan.
Fred Hoffman T.C. Summary Opinion 2008-113 Sec. 2; 24; 151; 152; head of household; child credit; personal exemptions; dependent definition; noncustodial parent; releasing of claim of exemption; Form 8332; Release of Claim to Exemption for Child of Divorced or Separated Parents.
Alfred Castro Espinoza T.C. Summary Opinion 2008-112 Sec. 2; 151; 152; head of household; personal exemptions; dependent defined; proof qualifying relatives.
Lonnie C. Lakes et ux. T.C. Summary Opinion 2008-111 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; petition untimely; 30 day after determination notices.
Terry R. Reiter et ux. T.C. Summary Opinion 2008-110 Sec. 163; 6001; mortgage interest; required recordkeeping; substantiation; proof of payments; authentic copy of promissory note.
Michael Ray Tolleson T.C. Summary Opinion 2008-109 Sec. 162; 195; business expenses; start-up expenses; carrying on a trade or business; independent architect; documentation; substantiation; gross income from business.
Charlene Donia Strinz T.C. Summary Opinion 2008-108 Sec. 6015; innocent spouse relief; equitable relief.
Mark A. Doyle et ux. T.C. Summary Opinion 2008-107 Sec. 162; 6662; business expenses; accuracy-related penalty; lease agreement vs. loan; trade or business.
Signature Impressions Inc. T.C. Summary Opinion 2008-106 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; unpaid employment taxes; failure to participate in hearing.
Hasan Huseyin Babaturk T.C. Summary Opinion 2008-105 Sec. 151; 152; 162; 262; 274; 280F; 6001; 6662; personal exemptions; dependent defined; business expenses and travel expenses; living expenses; business expense substantiation; luxury auto and listed property; required records; accuracy-related penalty; recordkeeping; documentation; personal and business expenses on same credit card.
William R. Harper T.C. Summary Opinion 2008-104 Sec. 6213; 6654; deficiencies and Tax Court petitions; failure to pay estimated tax; jurisdiction; divorce decree; reassignment of tax deficiency.
Frederick W. Roecker et ux. T.C. Summary Opinion 2008-103 Sec. 7430; attorney's fees; litigation costs; substantiation of costs.
Mark A. Crompton et ux. T.C. Summary Opinion 2008-102 Sec. 71; 215; alimony; alimony; payments made under divorce or separation instrument.
Alvin Floyd Cottrell Sr. T.C. Summary Opinion 2008-101 Sec. 162; 262; 263; 274; 280F; 461; business and travel expenses; living expenses; capital expenditures; business expense substantiation; luxury auto and listed property; year of deduction; documentation; recordkeeping; personal expenses; clothing; cellphone.
Robin Haywood Courtney T.C. Summary Opinion 2008-100 Sec. 6015; innocent spouse relief; knowledge taxes not paid; economic hardship.
Terry Rogers et ux. T.C. Summary Opinion 2008-99 Sec. 67; 162; 179; 274; 6662; miscellaneous deductions; business expenses; election to expense business assets; business expense substantiation; accuracy-related penalty; substantiation; recordkeeping; documentation; reliance on tax professional; business expense reimbursement policy.
Ashwani K. Sharma et ux. T.C. Summary Opinion 2008-98 Sec. 72; early distributions; use of money to retire home mortgage; first-time homebuyer exception not applicable.
Darrin F. Suder et ux. T.C. Summary Opinion 2008-97 Sec. 61; 104; 6662; gross income defined; damage awards and sick pay; accuracy-related penalty; award for wrongful termination; not for physical injury or sickness.
Philippe Antoine Brunet T.C. Summary Opinion 2008-96 Sec. 911; earned income exclusion; pilot; residences in foreign countries; based in U.S.; tax home in U.S.
William L. Solomon Jr. et al. T.C. Summary Opinion 2008-95 Sec. 34; 4041; 6421; 6427; 6662; 6664; credit for fuel taxes; special fuels tax; nonhighway use of gas; nontaxable fuels; accuracy-related penalty; penalty definitions and special rules; eligibility for nonhighway use credit; no underpayment penalty.
Reginald Jarrett et al. T.C. Summary Opinion 2008-94 Sec. 162; 274; 1401; 1402; 6651; 6662; business expenses; business expense substantiation; self-employment tax; self-employment income; failure to file or pay; accuracy-related penalty; income from sole proprietorships; income passed through an S corporations; economic substance.
Daniel Gomez et ux. T.C. Summary Opinion 2008-93 Sec. 170; charitable deduction; substantiation; written acknowledgment from donee.
Jodene Seamons et al. T.C. Summary Opinion 2008-92 Sec. 6015; innocent spouse relief; spouse's omission of income; intentional concealment; benefit from unreported income; equitable.
Richard W. Wilson et ux. T.C. Summary Opinion 2008-91 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; failure to review return by taxpayer; careless disregard; social security benefits.
David C. Choe T.C. Summary Opinion 2008-90 Sec. 162; 179; 274; 6662; business expenses; election to expense business assets; business expense substantiation; accuracy-related penalty; recordkeeping; documentation; substantiation; auto expenses denied.
Muhammad McNeill T.C. Summary Opinion 2008-89 Sec. 162; 6651; 6654; business expenses; failure to file or pay; failure to pay estimated tax; substitute for return; SFR; recordkeeping.
Douglas K. Barrett et ux. T.C. Summary Opinion 2008-88 Sec. 162; 274; 6662; 7491; business expenses; business expense substantiation; accuracy-related penalty; burden of proof; recordkeeping; documentation; listed property; cellular phone.
Charles O. Onyeulo T.C. Summary Opinion 2008-87 Sec. 6330; hearing before levy; collection due process; challenge of underlying tax liabilities; Form 4549-CG signed.
Michael Leon Tilley et ux. T.C. Summary Opinion 2008-86 Sec. 72; 408; 6662; early distributions; IRAs; accuracy-related penalty; default on plan loan; distribution on termination.
Karen Hodsdon T.C. Summary Opinion 2008-85 Sec. 6020; 6651; 6673; returns prepared by IRS; failure to file or pay; damages for delay; tax protester; all zeroes on return; frivolous argument penalty; dummy returns.
Ndile George Njenge et ux. T.C. Summary Opinion 2008-84 Sec. 162; 163; 164; 262; 274; business expenses; mortgage interest; taxes; living expenses; business expense substantiation; beneficial owners of property titled in son's name; documentation; recordkeeping.
Kenneth Lehman et ux. T.C. Summary Opinion 2008-83 Sec. 6330; 6871; 6873; hearing before levy; tax claims in bankruptcy; unpaid tax claims in bankruptcy; collection due process; levy sustained; tax debts not discharged; three-year lookback period; tolled by prior chapter 13 bankruptcy; order of dismissal recorded.
Tommy Dale Carder et ux. T.C. Summary Opinion 2008-82 Sec. 72; early distributions; qualified retirement plan; no exceptions apply.
Donald Jerome Fritz et ux. T.C. Summary Opinion 2008-81 Sec. 55; alternative minimum tax; deficiency notice adequate; subject to alternative minimum tax; summary judgment.
Roger A. Green T.C. Summary Opinion 2008-80 Sec. 162; 262; 274; travel expenses; living expenses; business expense substantiation; travel to job sites; not away from tax home; construction worker; deduction for tools.
Select Steel Inc. T.C. Summary Opinion 2008-79 Sec. 6330; 6404; hearing before levy; abatements; collection due process; abatement of interest; ministerial act; errors by IRS; no explanations by IRS.
Paul L. Tucker Jr. et ux. T.C. Summary Opinion 2008-78 Sec. 162; 170; 262; 6662; travel expenses; charitable contribution; living expenses; accuracy-related penalty; pilot; away from tax home; documentation of charitable contributions.
Keith Robert Caldwell Sr. T.C. Summary Opinion 2008-77 Sec. 7430; attorney's fees; litigation costs; accuracy-related penalty.
Rosalyn Mapp Fretty et al. T.C. Summary Opinion 2008-76 Sec. 6015; innocent spouse relief; knowledge of omitted income; reason to know liabilities not paid.
Dawn Lee Black T.C. Summary Opinion 2008-75 Sec. 162; 262; 274; 6651; 6662; 7491; business expenses; living expenses; business expense substantiation; failure to file or pay; accuracy-related penalty; burden of proof; book coauthoring expenses not deductible; compensation vs. gift; ordinary and necessary business expenses.
Joseph B. Yakubik et al. T.C. Summary Opinion 2008-74 Sec. 6015; innocent spouse relief; IRS abused discretion; embezzlement; forged checks; factors weighed.
Joseph D. Lease et ux. T.C. Summary Opinion 2008-73 Sec. 24; 151; 152; child credit; personal exemptions; dependent defined; noncustodial parent; release of exemption; Form 8332; divorce decree attached to return.
Gaetano P. Drago T.C. Summary Opinion 2008-72 Sec. 2; 24; 151; 152; head of household; child credit; personal exemptions; dependent defined; noncustodial parent; child resided with former spouse; release of exemption; Form 8332.
Edwin F. Thorne Sr. T.C. Summary Opinion 2008-71 Sec. 61; 1401; 1402; 6201; 6651; gross income definition; self-employment tax; self-employment income; assessment authority; failure to file or pay; unreported income; contractor.
Morteil Williams T.C. Summary Opinion 2008-70 Sec. 72; hearing before levy; annuities; collection due process; nontaxable disability payments.
Linda C. Rice T.C. Summary Opinion 2008-69 Sec. 6013; 6015; joint returns; innocent spouse relief; knowledge of unpaid tax liability; economic hardship.
Ronald Michael Skalko et ux. T.C. Summary Opinion 2008-68 Sec. 162; 6662; business expenses; accuracy-related penalty; substantiation; documentation; recordkeeping; children on payroll; legal expenses; gross income.
Attila Kosa et ux. T.C. Summary Opinion 2008-67 Sec. 6001; 6662; recordkeeping; accuracy-related penalty; adequate books and records; funds from relatives; unreported income; reconstruction of income; bank deposits method.
Candice T. Whitman T.C. Summary Opinion 2008-66 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; jurisdiction; 30-day appeals period; failure by post office to forward mail.
Samra Adel et vir T.C. Summary Opinion 2008-65 Sec. 165; losses; casualty loss; Court determines amount of deduction; stolen jewelry.
Orrin Leigh Grover T.C. Summary Opinion 2008-64 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; formal records; recordkeeping; documentation; substantiation.
Jonelle Marie Broady T.C. Summary Opinion 2008-63 Sec. 24; 32; 162; child credit; earned income credit; business expenses; daycare business; trade or business; substantiation of expenses; recordkeeping; documentation.
Douglas Leroy Maxfield T.C. Summary Opinion 2008-62 Sec. 162; 274; 280F; 6001; 6330; 6662; business expenses; business expense substantiation; luxury auto and listed property; hearing before levy; recordkeeping; accuracy-related penalty; collection due process; travel expenses; substantiation; documentation; trade or business; capital expenditures vs. repairs; computers as listed property; computer software blamed for accounting errors.
Gerard Eugene Stevens T.C. Summary Opinion 2008-61 Sec. 108; 1001; 6662; discharge of indebtedness; gain or loss; accuracy-related penalty; cancellation of debt income; COD income.
Richard Keith McFarland T.C. Summary Opinion 2008-59 Sec. 6320; 6330; 66783; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; frivolous arguments.
Marko Filipovich T.C. Summary Opinion 2008-58 Sec. 6303; 6320; 6323; 6330; notice and demand for tax; hearing on filing lien notice; priority of liens; hearing before levy; collection due process; failure to pay taxes for an extended period; no abuse of discretion; no evidence of retaliatory act.
Milton Christopher Snead Jr. T.C. Summary Opinion 2008-57 Sec. 162; 170; 213; 262; 6662; business expenses; charitable deduction; medical expenses; living expenses; accuracy-related penalty; employee expenses; documentation; recordkeeping; substantiation; Cohan rule.
Aaron D. Brown et ux. T.C. Summary Opinion 2008-56 Sec. 318; 401(k); 408; constructive ownership; cash or deferred arrangements; IRAs; contributions for other employees requirement;.
Michael R. Birdsill et al. T.C. Summary Opinion 2008-55 Sec. 179; 274; 280F; election to expense business assets; business expense substantiation; luxury auto and listed property; depreciation recapture; IRS motive for asserting recapture; recordkeeping; substantiation.
William N. Ward T.C. Summary Opinion 2008-54 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; failure to attach release of exemption to return; Form 8332.
Jesse Williams Jr. ex ux. T.C. Summary Opinion 2008-53 Sec. 72; early distributions; retirement plans; 10-percent tax; exception; medical expense exception.
Zenebe Worota T.C. Summary Opinion 2008-52 Sec. 32; 151; 152; earned income credit; personal exemptions; dependent definition; sister-in-law, niece, nephew qualifying dependents.
Ricardo Avila Beltran T.C. Summary Opinion 2008-51 Sec. 1; 2; 24; 32; 151; 152; individual tax; head of household; child credit; earned income credit; personal exemption; dependent definition; qualifying person.
Walter J. Przewoznik T.C. Summary Opinion 2008-50 Sec. 71; 215; alimony; alimony; unallocated family support; child support not alimony.
Andrea C. Casula T.C. Summary Opinion 2008-49 Sec. 6015; innocent spouse relief; failure to meet criteria; economic hardship; substantial benefit.
Charles A. Robinson T.C. Summary Opinion 2008-48 Sec. 6330; hearing before levy; collection due process; size of installment payments.
Micheal Holmes T.C. Summary Opinion 2008-47 Sec. 1; 2; 32; 151; 152; individual tax; head of household; earned income credit; personal exemptions; dependent definition; more than half the support for a child.
Marilyn L. Raga T.C. Summary Opinion 2008-46 Sec. 71; 215; alimony; unallocated maintenance and child support payments taxable as alimony; termination of payments.
Dorothy E. Woodard T.C. Summary Opinion 2008-45 Sec. 162; 170; 213; 6662; business expenses; charitable deductions; medical expenses; accuracy-related penalty; substantiation; documentation; recordkeeping; employee business expenses; nurse.
Mehdi Taghadoss T.C. Summary Opinion 2008-44 Sec. 165; losses; worthless stock; casualty loss; theft loss; bankruptcy of stock purchased from employer; worthless securities.
Joan B. Singleton T.C. Summary Opinion 2008-43 Sec. 6330; hearing before levy; collection due process; Tax Court jurisdiction; refund claim.
Joseph Cornelius T.C. Summary Opinion 2008-42 Sec. 162; 217; 262; 274; 6651; travel expenses; moving expense; living expenses; business expense substantiation; failure to file or pay; meals and lodging expense; assignments in excess of one year; away from home.
Eric D. Walker et ux. T.C. Summary Opinion 2008-41 Sec. 162; 274; 6662; travel expenses; business expense substantiation; accuracy-related penalty; no tax home; meals and lodging expense; substantiation; documentation.
Randall G. Knowles et ux. T.C. Summary Opinion 2008-40 Sec. 106; 162; 262; contributions by employer to accident and health plans; business expenses; living expenses; wages to spouse in sole proprietorship; out-of-pocket medical expenses and disability insurance premiums.
Suzanne V. Thompson T.C. Summary Opinion 2008-39 Sec. 6013; 6015; 6330; joint returns; innocent spouse relief; hearing before levy; collection due process; relief request late; two-year rule; equitable relief.
Chamicka L. Ruben T.C. Summary Opinion 2008-38 Sec. 32; 152; earned income credit; dependent defined; relationship to child requirements
Mark Monkichi Ito T.C. Summary Opinion 2008-37 Sec. 61; 6662; gross income defined; accuracy-related penalty; unreported tip income; substantiation.
Rodolfo C. Uy T.C. Summary Opinion 2008-36 Sec. 465; 469; 1016; at-risk limitations; passive loss limitations; adjustments to basis; suspended losses; disposition of property; proof of suspended losses; claims raised for first time on brief.
Troy Fisher et ux. T.C. Summary Opinion 2008-35 Sec. 162; 167; 168; 179; 274; 280F; business expenses; depreciation deduction; ACRS; business expense substantiation; luxury auto and listed property; documentation; recordkeeping.
Michael Artayet T.C. Summary Opinion 2008-34 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; noncustodial parent; declaration releasing custodial parent's right to exemption; Form 8332 Release of Claim to Exemption for Child of Divorced or Separated Parents.
Debra E. Bishop et al. T.C. Summary Opinion 2008-33 Sec. 6013; 6015; joint returns; innocent spouse relief; equitable relief; reason to believe liability present.
David K. Carlson T.C. Summary Opinion 2008-32 Sec. 72; 401; early distributions; pension plans; distributions for qualified stock ownership plan; penalty tax; premature distribution.
Joseph Lee Marshall T.C. Summary Opinion 2008-31 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; taxpayer and child not related; not adopted.
Jay Andrew Reindl T.C. Summary Opinion 2008-30 Sec. 72; premature distributions; early distributions; 10-percent penalty tax; financial hardship; ignorance of penalty tax.
Dora Margaret Benson T.C. Summary Opinion 2008-29 Sec. 162; 172; 183; 212; 6502; business expenses; net operating loss; not-for-profit activities; expense of producing income; collection after assessment; hobby losses; NOL; memorial counseling not for profit.
Michael J. Kulzer et ux. T.C. Summary Opinion 2008-28 Sec. 72; 6013; premature distributions; joint returns; early distributions; 10-percent penalty tax; series of substantially equal periodic payments.
Dempsie Word T.C. Summary Opinion 2008-27 Sec. 6015; 6404; innocent spouse relief; abatements; jurisdiction; request of relief from IRS; final determination by IRS.
August Negret et ux. T.C. Summary Opinion 2008-26 Sec. 162; 274; business expenses; business expense substantiation; standard mileage rate includes insurance; substantiation; documentation; recordkeeping; substantiation of property for depreciation.
Juvy Lyn Andrade Te Eng Fo T.C. Summary Opinion 2008-25 Sec. 162; 274; 280F; 6001; business expenses; business expense substantiation; luxury auto/listed property; required records; cellular phone; auto; use for business; clothing for work; business related travel; recordkeeping; documentation.
Scott Owen Schubert et ux. T.C. Summary Opinion 2008-24 Sec. 67; 274; 6662; miscellaneous deductions; business expense substantiation; accuracy-related penalty; unreimbursed employee business expenses; documentation; recordkeeping.
Joseph P. Dyer et ux. T.C. Summary Opinion 2008-23 Sec. 72; 6201; annuities; assessment authority; lapsed life insurance policy; taxpayer not owner.
Veronica L. Foster T.C. Summary Opinion 2008-22 Sec. 162; 262; 263; 6662; business expenses; living expenses; capital expenditures; accuracy-related penalty; expenses of MBA degree not deductible; minimum education requirements; qualified for new trade or business.
Lawrence Jay Russ T.C. Summary Opinion 2008-21 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; offer-in-compromise refused; underlying tax liability.
Diane Burkley et vir T.C. Summary Opinion 2008-20 Sec. 67; 152; 6001; 6662; 6664; miscellaneous deductions; dependent definition; required records; accuracy-related penalty; penalty definitions and special rules; lact of documentation; reliance of return preparer not reasonable.
Emily Velez T.C. Summary Opinion 2008-19 Sec. 6015; innocent spouse relief; consideration of factors by IRS; denial not capricious or without sound basis.
Leo Stephens et ux. T.C. Summary Opinion 2008-18 Sec. 162; business expenses; self-employed health insurance; out-of-pocket medical expenses; employer-provided accident and health plan; spouse employed by husband; percentage limitation.
Thomas Patrick Dawson et ux. T.C. Summary Opinion 2008-17 Sec. 61; 165; 6662; gross income defined; losses; accuracy-related penalty; gambling winnings not reported; accuracy-related penalty not imposed; honest attempt to report accurately.
Robert Louis Rusten et al. T.C. Summary Opinion 2008-16 Sec. 901; 911; 1401; 1402; foreign tax credit; earned income exclusion; self-employment tax; self-employment income; employment taxes on activity conducted in Canada; agreement between U.S. and foreign country; substantiation of cost of goods sold.
Theodore L. Sizelove Sr. et ux. T.C. Summary Opinion 2008-15 Sec. 166; 170; 213; 274; 280A; 280F; bad debts; charitable deductions; medical expenses; business expense substantiation; business use of home; luxury auto-listed property; loans to relatives; documentation; use of home related to nonprofit activity.
Cimberly Catherine Clarke-Lewis T.C. Summary Opinion 2008-14 Sec. 6015; innocent spouse relief.
Brian E. Mallin et ux. T.C. Summary Opinion 2008-13 Sec. 142; 165; 280A; eligibility for standard deduction; losses; business use of home; loss on sale of home; income producing attached workshop; valuation of property.
Robert A. Eder T.C. Summary Opinion 2008-12 Sec. 183; not-for-profit activities; hobby losses; network marketing distributor of health care products.
Estate of David B. Lease et al. T.C. Summary Opinion 2008-11 Sec. 162; 262; 274; business expenses; living expenses; business expense substantiation; travel expenses; substantiation; documentation; away from home.
Timothy A. Runels et ux. T.C. Summary Opinion 2008-10 Sec. 274; 6001; 6662; travel and entertainment; required records; accuracy-related penalty; unreported schedule C gross receipts.
Juliet Hess T.C. Summary Opinion 2008-9 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; failure to challenge deficiency notice; collection determination upheld.
Peter Showler T.C. Summary Opinion 2008-8 Sec. 162; business expenses; substantiation; documentation; recordkeeping.
Gerald Stephen Macala II T.C. Summary Opinion 2008-7 Sec. 61; 911; gross income; earned income exclusion; Antarctica not a foreign country.
David Vigil et ux. T.C. Summary Opinion 2008-6 Sec. 152; 274; 1401; 1402; 6651; 6662; business expenses; business expense substantiation; self-employment tax; self-employment income; failure to file or pay; accuracy-related penalty; minister; failure to file appropriate exemption form; business expenses denied for lat of substantiation.
Akin FalodunT.C. Summary Opinion 2008-5 Sec. 162; 274; 6001; business expenses; business expense substantiation; required records; travel expenses; charitable contributions; auto mileage unsubstantiated.
Mary Ellen Lepordo T.C. Summary Opinion 2008-4 Sec. 6015; innocent spouse relief; weighing of factors; IRS decision not arbitrary; equitable.
Marco E. Brown T.C. Summary Opinion 2008-3 Sec. 6330; hearing before levy; collection due process; underlying tax liability; notice of deficiency.
Clarissa Ybarra T.C. Summary Opinion 2008-2 Sec. 6015; innocent spouse relief; retirement distributions received by former spouse; knowledge of distributions; benefit; economic harm.
Shawn Timothy Hynes T.C. Summary Opinion 2008-1 Sec. 72; 401(k); 6662; early distributions; cash or deferred arrangements; accuracy-related penalty; premature distributions; additional 10-percent tax; no exception.

--Last Update 01/03/09