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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. 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

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

Memorandum Decisions

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.

Summary Opinions

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.

Tax Court Cases

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

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; expensing 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

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 05/03/08