Below is a list of the 2010 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. Use the "find-in-page" or "find" feature of your browser (CTRL-F) to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". 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. When searching be sure to try variations of the word. E.g., for depreciation also try depreciated and depreciation. Hypenation has become an art form. Try searches with and without. 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--2009
Tax Court Cases--2008
Tax Court Cases--2007
Tax Court Cases--2006
Tax Court Cases--2005
Tax Court Cases--2004

Tax Court Cases

None

Memorandum Decisions

Michael C. Winter et ux. T.C. Memo. 2010-287 Sec. 162; 461; 6662; business expenses; year of deduction; accuracy-related penalty; bonus deductible in year paid; inclusion in income in year received.
Judith F. Lang T.C. Memo. 2010-286 Sec. 164; 213; 2511; deduction for taxes; medical expenses; gift tax; amounts paid by mother deductible by child; deemed gift of cash.
Needham Jarman et ux. T.C. Memo. 2010-285 Sec. 61; 274; 446; 1014; 6662; gross income definition; business expense substantiation; methods of accounting; property acquired from decedent; accuracy-related penalty; basis in house sold; unreported income from Schedule C business; unreported capital gain.
Humphrey Edefua Igberaese T.C. Memo. 2010-284 Sec. 162; 162; 165; 170; 274; 274; 6651; 6662; business expenses; travel expenses; losses; charitable deduction; business expense substantiation; travel and entertainment; luxury autos and listed property; failure to file or pay; accuracy-related penalty; casualty loss; recordkeeping; substantiation; documentation.
Trout Ranch LLC et al. T.C. Memo. 2010-283 Sec. 170; charitable deduction; valuation of conservation easement; expert valuations discounted.

Summary Opinions

Iraj Mahdavi T.C. Summary Opinion 2010-178 Sec. 274; 280F; 6001; business expense substantiation; luxury auto and listed property; required records; recordkeeping; documentation; substantiation; inadequate mileage log; purpose of trip; corroborative evidence.
Estate of Harriet Sommer et al. T.C. Summary Opinion 2010-177 Sec. 6015; innocent spouse relief; knowledge of underpayment; economic hardship.
Richard A. Frimml et ux. T.C. Summary Opinion 2010-176 Sec. 162; 183; 212; 6662; business expenses; not-for-profit activities; expenses for producing income; accuracy-related penalty; hobby losses; ten years of losses; horse breeding activity.

Tax Court Cases

George C. Huff 135 T.C. No. 30 Sec. 932; 6212; 6213; U.S. Virgin Islands tax rules; notice of deficiency; deficiencies and Tax Court petitions; bona-fide resident of U.S. Virgin Islands; Tax Court jurisdiction.
Petaluma FX Partners LLC et al. 135 T.C. No. 29 Sec. 6233; 6662; partnership status redeterminations; accuracy-related penalty; jurisdiction over Sec. 5552 penalties in partnership-level action.
Metro One Telecommunications Inc. 135 T.C. No. 28 Sec. 55; 56; 172; alternative minimum tax; minimum tax adjustments; net operating loss; ATNOL; alternative tax net operating loss carryback; 90 percent limitation.
Philip A. Driscoll et ux. 135 T.C. No. 27 Sec. 107; 501; 501; 7701; rental value of parsonage; charities; tax-exempt organization; definitions; payments made to minister to maintain primary and second home.
State Farm Mutual Automobile Insurance Co. et al. 135 T.C. No. 26 Sec. 832; 846; other insurance firm income; discounted unpaid insurance losses; punitive damage judgment not incurred loss.
Rick D. Feller 135 T.C. No. 25 Sec. 6201; 6211; 6213; 6501; 6663; 6664; assessment authority; definition of deficiency; deficiencies and Tax Court petitions; limitations on assessment; fraud penalty; penalty definitions and special rules; definition of Sec. 6664 underpayment ambiguous; statute of limitations on false returns with intent to evade tax; Congressional intent of statute.
Theodore R. Rolfs et ux. 135 T.C. No. 24 Sec. 170; 6662; 6664; charitable deduction; accuracy-related penalty; penalty definitions and special rules; contribution of house to local volunteer fire department for training; demolition of house; benefit received.
Arthur I. Appleton Jr. 135 T.C. No. 23 Sec. 932; 934; 6651; U.S. Virgin Islands tax rules; Virgin Islands tax reductions; failure to file or pay; Virgin Islands cannot intervene in deficiency case; U.S. citizen; requirements to intervene not met.
Norma A. Santos 135 T.C. No. 22 Sec. 1; 864; 871; 7701; individual tax; source rule definitions; nonresident alien taxes; definitions-aliens; teaching income from U.S. sources not exempt under foreign income tax convention; expected length of time in U.S.
Media Space Inc. 135 T.C. No. 21 Sec. 162; 163; 263; 311; 361; business expenses; interest; capital expenditures; tax on distributions; nonrecognition of gain or loss to corporation; redemption rights of preferred stockholders; forbearance agreements to forgo redemption; payments not interest but deductible; some payments must be capitalized.
Arthur Dalton Jr. et ux. 135 T.C. No. 20 Sec. 6330; 6331; 6672; hearing before levy; levy and distraint; failure to pay over tax; collection due process; nominee interests; offer in compromise; property held by trusts; effect of state law.
Audrey Marie Hall 135 T.C. No. 19 Sec. 6015; 6343; innocent spouse relief; authority to release levy; two-year limitations period for seeking equitable relief; holding in Lantz; IRS regulation invalid. James F. Moss et ux. 135 T.C. No. 18 Sec. 469; 6662; passive loss limitations; accuracy-related penalty; real estate rental activity; material participation; real estate professional; 750-hour requirement; time spent on call; resonable basis for reliance on CPA.
535 Ramona Inc. 135 T.C. No. 17 Sec. 3301; 3302; 3306; 6320; 6330; 6331; 6651; 6656; FUTA tax rate; FUTA credits; FUTA definitions; hearing on filing lien notice; hearing before levy; levy and distraint; failure to file or pay; failure to deposit taxes; credit for paying state unemployment taxes; payment to state under wrong employer ID number.
Robert Fitzgerald Pough 135 T.C. No. 16 Sec. 6320; 6322; 6330; 6672; hearing on filing lien notice; period of tax lien; hearing before levy; failure to pay over tax; collection due process; trust fund taxes.
PPL Corp. et al. 135 T.C. No. 15 Sec. 901; foreign tax credit; U.K. windfall tax; creditable foreign tax.
Estate of Lucien J. Le Caer et al. 135 T.C. No. 14 Sec. 2001; 2013; 2053; 2056; 6166; rate of estate tax; credit for prior transfers; deduction for expenses; marital deduction; estate tax deferral; QTIP; qualifed terminable interest property election; inter vivos trust; substantiation for taxes paid; QTIP election procedure.
Ocean Pines Association Inc. 135 T.C. No. 13 Sec. 501; 511; 512; civic leagues; unrelated business income tax; unrelated business taxable income; revenue from parking lot; promotion of community welfare.
Michael C. Winter et ux. 135 T.C. No. 12 Sec. 6037; 6211; 6212; 6213; 6214; 6512; S corporation information returns; definition of deficiency; notice of deficiency; deficiencies and Tax Court petitions; Tax Court jurisdiction; Tax Court petition limitations; income reported different from amount on K-1.
Lisa S. Goff 135 T.C. No. 11 Sec. 6311; 6330; 6673; tax payment by check; hearing before levy; damages for delay; collection due process; bonded promissory note not payment; frivolous arguments.
George C. Huff 135 T.C. No. 10 Sec. 61; 932; 934; gross income definition; U.S. Virgin Islands tax rules; Virgin Islands tax reductions; jurisdiction; USVI; return requirement; gross income exclusion.
Canal Corp. et al. 135 T.C. No. 9 Sec. 707; 6662; related interest transactions; accuracy-related penalty; transfer of subsidiary to joint venture; disguised sale; capital gain.
PPL Corp. et al. 135 T.C. No. 8 Sec. 167; 168; 481; depreciation; ACRS; changes in accounting method; class life; street lights; asset used for distribution of electric.
Dennis Klein 135 T.C. No. 7 Sec. 6213; deficiencies and Tax Court petitions; bankruptcy automatic stay; automatic stay not in effect.
Larry E. Tucker 135 T.C. No. 6 Sec. 6320; 6321; 6323; 6330; 6331; 7122; 7804; hearing on filing lien notice; liens for taxes; priority of liens; hearing before levy; levy and distraint; offers-in-compromise; IRS personnel; collection due process; authority of IRS appeals officer.
Anschutz Co. et al. 135 T.C. No. 5 Sec. 1001; 1011; 1058; 1259; 1361; 1362; 1366; 1374; gain or loss; adjusted basis; securities transfer agreement; constructive sales treatment for appreciated financial positions; S corporations; S corporation election; S corporation passthrough; S corporation built-in gain; sale of stock; burdens and benefits of ownership; share-lending arrangement; converted C corporation.
William Prentice Cooper III 135 T.C. No. 4 Sec. 7623; expenses of detecting underpayments and frauds; letter denying whistleblower award; determination letter; jurisdiction on the court.
Lizzie W. Calloway et vir. 135 T.C. No. 3 Sec. 1036; 1058; 6651; 6662; stock for stock; securities transfer agreement; failure to file or pay; accuracy-related penalty; sale vs. loan; Derivium 90 percent loan program; benefits and burdens.
Free Fertility Foundation 135 T.C. No. 2 Sec. 501; tax-exempt organizations; charities; free sperm provided to women; operation for exclusively exempt purpose; exemption sought as private operating foundation; promotions of health for community benefit; only 24 individuals benefitted.
David A. Gates et ux. 135 T.C. No. 1 Sec. 121; 6651; gain on residence; failure to file or pay; home not used as principal residence.

Vance L. Wadleigh 134 T.C. No. 14 Sec. 6203; 6303; 6321; 6323; 6330; 6331; 6871; assessment method; notice and demand for tax; liens for taxes; priority of liens; hearing before levy; levy and distraint; levy on pension excluded from bankruptcy estate; remanded to Appeals Office to determine economic hardship.
Scott E. Rubenstein 134 T.C. No. 13 Sec. 6901; 7403; transferred assets; action to enforce lien; fraudulent transfer; showing of fraudulent intent not required.
Mark D. Summitt et ux. 134 T.C. No. 12 Sec. 1256; futures marked to market; loss on foreign currency option assigned by S corporation to charity; Section 1256 foreign currency contract.
Intermountain Insurance Service of Vail LLC et al. 134 T.C. No. 11 Sec. 6229; 6501; 7805 partnership assessment limitations; limitations on assessment; authority to prescribe rules; motion to reconsider and vacate prior decision rejected; timeliness of final partnership administrative adjustment.
Shoukri Osman Saleh Abdel-Fattah 134 T.C. No. 10 Sec. 893; foreign government employee's pay; non-U.S. citizen employed by foreign government; wages exempt; reciprocal exemption.
Gordon Kaufman et ux. 134 T.C. No. 9 Sec. 170; 6662; charitable deduction; accuracy-related penalty; facade easement; restriction on property's use in perpetuity; mortgage on property.
Kraatz & Craig Surveying Inc. 134 T.C. No. 8 Sec. 11; 448; personal service corporations; cash accounting limitations; land surveying in field of engineering; temporary regulations upheld.
Sari F. Diehl 134 T.C. No. 7 Sec. 6015; innocent spouse relief; equitable relief; deceased spouse; prior judgment; res judicata.
Karl L. Matthies et ux. 134 T.C. No. 6 Sec. 72; 402; 6662; annuities; trust beneficiary's tax; accuracy-related penalty; transfer of life insurance policy from plan to individual; bargain element; IRS shift in position.
Container Corp. et al. 134 T.C. No. 5 Sec. 482; 861; 863; 881; 1441; 1442; transfer pricing; U.S. source income; allocating mixed-source income; foreign firm unconnected income; nonresident alien withholding; foreign corporate withholding.
Rhiannon G. O'Donnabhain 134 T.C. No. 4 Sec. 213; medical expenses; gender identity disorder; sex reassignment and breast augmentation surgery.
Albert D. Campbell134 T.C. No. 3 Sec. 61; 6001; 6662; 6664; gross income definition; required records; accuracy-related penalty; penalty definitions and special rules; recordkeeping; documentation; substantiation; qui tam payment includable in income; payments for legal fees deductible as miscellaneous itemized deduction.
Anonymous 134 T.C. No. 2 Sec. 6103; 6110; tax return disclosure; public inspection of rulings; jurisdiction; release of private letter ruling; identification of party in ruling.
Shelby L. Jordan et ux. 134 T.C. No. 1 Sec. 6013; 6201; 6212; 6213; 6320; 6330; 6501; 6502; joint returns; assessment authority; notice of deficiency; deficiencies and Tax Court petitions; hearing on filing lien notice; hearing before levy; limitations on assessment; collection after assessment; collection due process; Form 900; waiver of only 10-year limitations period for collection; validity of signature on form.

Memorandum Decisions

Michael C. Winter et ux. T.C. Memo. 2010-287 Sec. 162; 461; 6662; business expenses; year of deduction; accuracy-related penalty; bonus deductible in year paid; inclusion in income in year received.
Judith F. Lang T.C. Memo. 2010-286 Sec. 164; 213; 2511; deduction for taxes; medical expenses; gift tax; amounts paid by mother deductible by child; deemed gift of cash.
Needham Jarman et ux. T.C. Memo. 2010-285 Sec. 61; 274; 446; 1014; 6662; gross income definition; business expense substantiation; methods of accounting; property acquired from decedent; accuracy-related penalty; basis in house sold; unreported income from Schedule C business; unreported capital gain.
Humphrey Edefua Igberaese T.C. Memo. 2010-284 Sec. 162; 162; 165; 170; 274; 274; 6651; 6662; business expenses; travel expenses; losses; charitable deduction; business expense substantiation; travel and entertainment; luxury autos and listed property; failure to file or pay; accuracy-related penalty; casualty loss; recordkeeping; substantiation; documentation.
Trout Ranch LLC et al. T.C. Memo. 2010-283 Sec. 170; charitable deduction; valuation of conservation easement; expert valuations discounted.
Edward Daoud et ux. T.C. Memo. 2010-282 Sec. 1; 162; 274; 1245; 1250; 6214; 6662; 6663; 6664; individual taxes; business expenses; business expense substantiation; property depreciation recapture; real property depreciation recapture; Tax Court jurisdiction; accuracy-related penalty; fraud penalty; penalty definitions and special rules; recordkeeping; documentation.
Sheila A. Jeanmarie et vir. T.C. Memo. 2010-281 Sec. 61; 104; 6651; 6673; gross income definition; damage awards and sick pay; failure to file or pay; frivolous arguments; disability payments includible in gross income.
Thomas M. Gillum T.C. Memo. 2010-280 Sec. 6320; 6321; 6322; 6323; 6330; hearing on filing lien notice; liens for taxes; period of tax lien; priority of liens; hearing before levy; collection due process; rejection of collection alternative.
John Morgan Sanders T.C. Memo. 2010-279 Sec. 1; 72; 6201; individual taxes; annuities; assessment authority; loans against life insurance; loans in excess of investment in policy; constructive distributions.
Manuel Verduzco T.C. Memo. 2010-278 Sec. 1; 6651; 6654; individual tax; failure to file or pay; failure to pay estimated tax; reasonable causes for not filing; anxiety and father's illness.
Susan Fay Mostafa T.C. Memo. 2010-277 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer-in-compromise; cashing of check not a compromise of liability; failure to make offer on form.
Bengt Edvard Oman T.C. Memo. 2010-276 Sec. 1; 6330; 6651; 6654; individual taxes; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; invalid return; insufficient information; face-to-face meeting denied.
Samir H. Abumayyaleh et al. T.C. Memo. 2010-275 Sec. 6404; abatements; delay by IRS; significant work done by IRS.
Scott E. Rubenstein T.C. Memo. 2010-274 Sec. 6404; 6601; 6621; 6901; abatements; interest on underpayments; interest rate determinations; transferred assets; fraudulent transfer of assets.
Thomas McIntyre et ux. T.C. Memo. 2010-273 Sec. 704; 6662; partner's distributive share; accuracy-related penalty; Hoyt partnership; return not signed; invalid return.
Dean F. Pace et ux. T.C. Memo. 2010-272 Sec. 162; 164; 274; 274; 280F; 6001; 6651; 6662; 6673; business expenses; taxes; travel and entertainment; business expense substantiation; luxury autos and listed property; required records; failure to file or pay; accuracy-related penalty; damages for delay; recordkeeping; substantiation; documentation; accounting for litigation expenses paid by lawyer for client.
Lori A. Malchow-Bartlett T.C. Memo. 2010-271 Sec. 280A; 6662; business use of home; accuracy-related penalty; use for unlicensed day-care services; state license requirement.
James J. Kruse et ux. T.C. Memo. 2010-270 Sec. 6015; innocent spouse relief; remained married; lived apart for health reasons.
Haim Revah et ux. et al. T.C. Memo. 2010-269 Sec. 1; 6330; 6651; individual tax; hearing before levy; failure to file or pay; collection due process; equitable recoupment doctrine.
James A. Hill Jr. T.C. Memo. 2010-268 Sec. 61; 162; 179; 212; 262; 274; 280A; 280F; 1366; 6662; gross income definition; business expenses; expensing business assets; expense of producing income; living expenses; travel and entertainment; business use of home; luxury auto and listed property; S corporation passthrough; accuracy-related penalty; redirection of income as anticipatory assignment of income; income from S corporation though no distributions; nonexclusive use of property negates business use; Cohan rule.
Elizabeth B. Kelly T.C. Memo. 2010-267 Sec. 6015; innocent spouse relief; knowledge of financial situation; educated person; safe harbor; equitable relief.
Tax Practice Management Inc. et al. T.C. Memo. 2010-266 Sec. 162; 163; 167; 179; 274; 280F; 1245; 6662; business expenses; interest; depreciation deductions; expensing business assets; business expense substantiation; luxury auto and listed property; depreciation recapture; accuracy-related penalty; interest expense related corporation proof amount paid; rent payments to related party constructive dividend.
Emmanuel Owens T.C. Memo. 2010-265 Sec. 162; 195; 274; business expenses; start-up expenses; travel and entertainment; substantiation; recordkeeping; documentation; amended return submitted after notice of deficiency issued.
Hardy Ray Murphy et ux. T.C. Memo. 2010-264 Sec. 170; 6662; charitable deductions; accuracy-related penalty; substantiation; recordkeeping; documentation; required receipts.
Ernestine Forrest T.C. Memo. 2010-263 Sec. 72; 162; 165; 274; 6651; 6654; early distributions; business expenses; losses; business expense substantiation; failure to file or pay; failure to pay estimated tax; premature distributions from qualified plan.
Hal Hollingsworth T.C. Memo. 2010-262 Sec. 162; 170; 6662; business expenses; charitable deduction; accuracy-related penalty; failure to document charitable contribution; distributions from 401(k) plan as income; self-employment income vs. corporate income; taxable entity.
Wendell V. Garrison et ux. T.C. Memo. 2010-261 Sec. 61; 164; 1221; 1401; 6214; 6651; gross income defined; taxes; capital asset; self-employment tax; Tax Court jurisdiction; failure to file or pay; purchase and sale of multiple properties; three-year period; ordinary income vs. capital gains.
Jason Golditch T.C. Memo. 2010-260 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; face-to-face meeting; challenge of underlying liabilities; suspension of levy.
Robert B. McGhee T.C. Memo. 2010-259 Sec. 6013; 6015; joint returns; innocent spouse relief; spouse embezzlement; not entitled to relief.
John Laszloffy T.C. Memo. 2010-258 Sec. 1401; 1402; 6020; 6651; 6654; 6673; self-employment tax; self-employment income; dummy returns; failure to file or pay; failure to pay estimated tax; damages for delay; substitute return; unreported income; frivolous arguments.
Gail Prescott Drayer T.C. Memo. 2010-257 Sec. 6015; innocent spouse relief; knowledge liability might not be paid; weighing of factors; equitable relief.
Constantine Sakkis et al. T.C. Memo. 2010-256 Sec. 67; 151; 152; 162; 163; 274; 861; 6651; 6663; miscellaneous deductions; personal exemptions; dependent defined; business expenses; mortgage interest; travel and entertainment; U.S. source income; failure to file or pay; fraud penalty; frivolous claim under Sec. 861; valid return; not liable for fraud.
Eileen L. Pugsley T.C. Memo. 2010-255 Sec. 6015; innocent spouse relief; knowledge of financial condition.
Thomas M. Gentile et ux. T.C. Memo. 2010-254 Sec. 61; 105; 6662; gross income definition; accident and health plans; accuracy-related penalty; disability settlement includable in income; good faith attempt to assess liability.
James Zigmont T.C. Memo. 2010-253 Sec. 6320; 6330; 6651; 6654; 6662; hearing on filing lien notice; hearing before levy; failure to file or pay; failure to pay estimated tax; accuracy-related penalty; collection due process; denial of face-to-face meeting; timely response to settlement officer; frivolous arguments.
Sharon Louise Griffin T.C. Memo. 2010-252 Sec. 162; 179; 274; 6001; 6651; 6662; business expenses; expensing business assets; business expense substantiation; required records; failure to file or pay; accuracy related penalty; recordkeeping; documentation; dealing in cash; business versus personal expenditures; taxpayer credibility; question about validity of source documents; allowed in other entities.
Victor Jenkins et ux. T.C. Memo. 2010-251 Sec. 162; 6662; business expenses; accuracy-related penalty; business expenses not substantiated; expense not in agreement with contractual amount.
David West T.C. Memo. 2010-250 Sec. 422; 6320; 6321; 6322; 6330; 7122; incentive stock options; hearing on filing lien notice; liens for taxes; period of tax lien; hearing before levy; compromises; collection due process; offer-in-compromise; offer considered by IRS; summary judgment to maintain lien.
Ronald B. Sundrup et ux. T.C. Memo. 2010-249 Sec. 162; 6662; business expenses; accuracy-related penalty; transactions between taxpayers and their business entities; economic substance; transactions disregarded; disallowed deductions.
George Ellsworth Harris T.C. Memo. 2010-248 Sec. 61; 7491; gross income definition; burden of proof; nature of payment from S corporation.
Phu M. Au et ux. T.C. Memo. 2010-247 Sec. 165; 6662; losses; accuracy-related penalty; gambling loss deduction disallowed; losses to extent of winnings; no winnings; reliance on instructions with return preparation software.
Ronald M. Costi T.C. Memo. 2010-246 Sec. 6320; 6322; 6323; 6330; hearing on filing lien notice; period of tax lien; priority of liens; hearing before levy; collection due process; failure to show lien not appropriate.
Flextronics America LLC T.C. Memo. 2010-245 Sec. 351; 357; transfer to controlled corporation; assumed liabilities; deduction for loss associated with purchase of another entity; business purpose; economic substance; step transaction doctrine.
Gregory Q. Teeters T.C. Memo. 2010-244 Sec. 1; 6651; 6654; individual tax; failure to file or pay; failure to pay estimated tax; W-4 claiming exemption from withholding; fraudulent failure to file; underreported income; failure to file predicated on frivolous arguments.
Assured Source Inc. T.C. Memo. 2010-243 Sec. 6330; 6331; 6672; hearing before levy; levy and distraint; failure to pay over tax; refusal to consider collection alternatives; trust fund recovery penalties; timely filing of returns; failure to provide financial information.
Toni Lynette Knight et al. T.C. Memo. 2010-242 Sec. 1; 6015; individual tax; innocent spouse relief; deficiencies related to unsubstantiated business expenses; knowledge of lack of substantiation for business expenses.
Ross P. Thomann et ux. T.C. Memo. 2010-241 Sec. 179; 1245; 6662; expensing business assets; property depreciation recapture; accuracy-related penalty; leasing of property to a corporation; failure to draft written lease; use of Sec. 179 by non-corporate lessors.
David Lee Smith et al. T.C. Memo. 2010-240 Sec. 6015; 6213; 6501; 6651; 6662; innocent spouse relief; deficiencies and Tax Court petitions; limitations on assessment; failure to file or pay; accuracy-related penalty; assessments not time barred; settlement agreement; knowledge of return errors.
Cheryl A. Mayfield Therapy Center et al. T.C. Memo. 2010-239 Sec. 6651; 6656; 7436; failure to file or pay; failure to deposit taxes; employment status determination; employment taxes; employee vs. independent contractor; cosmetologists; factors.
Dorothy R. Diebold T.C. Memo. 2010-238 Sec. 671; 672; 673; 674; 675; 676; 677; 678; 6901; 6902; grantors as owners; trust definitions and rules; reversionary interests; control of beneficial enjoyment; trust administrative powers; power to revoke; income for grantor's benefit; nongrantor as substantial owners; transferred assets; transferee burden of proof; transfer of assets to marital trust; conduit for other transfer.
Donald W. Ernle T.C. Memo. 2010-237 Sec. 61; 6663; 6673; gross income definition; fraud penalty; damages for delay; zero return; gross understatement of income; failure to cooperate; false return; false information returns.
William Sandlin McLaurine II T.C. Memo. 2010-236 Sec. 61; 6673; gross income definition; damages for delay; frivolous argument; citizen only of Alabama.
Gary Lee Colvin T.C. Memo. 2010-235 Sec. 6330; hearing before levy; collection due process; discharge of liability in bankrupcty; challenge of underlying tax liability.
Mordechai Orian et al. T.C. Memo. 2010-234 Sec. 6320; 6330; 6331; 6402; 6672; hearing on filing lien notice; hearing before levy; levy and distraint; authority to make refunds; failure to pay over tax; collection due process; unpaid employment taxes; trust fund recovery penalties; collection alternatives; failure to provide financial information; compliance with tax obligations.
Timothy S. Schultz T.C. Memo. 2010-233 Sec. 6013; 6015; joint returns; innocent spouse relief; abusive spouse; equitable relief.
Alma Perez T.C. Memo. 2010-232 Sec. 469; passive loss limitations; rental real estate; real estate professional; exemption from material participation rule.
Dennis Malsom T.C. Memo. 2010-231 Sec. 6015; 6229; 6662; innocent spouse relief; partnership assessment limitations; accuracy-related penalty; allocation of penalties to spouses; multiple partnerships; multiple computational adjustments; Hoyt cattle partnership.
Carol D. Andrews et al. T.C. Memo. 2010-230 Sec. 6015; 6229; 6662; innocent spouse relief; partnership assessment limitations; accuracy-related penalty; allocation of penalties to spouses; multiple partnerships; multiple computational adjustments; Hoyt cattle partnership.
Thomas F. Hale T.C. Memo. 2010-229 Sec. 6662; accuracy-related penalty; omissions of income; underreported income; business and rental income; unsubstantiated deductions.
Philip S. Glover T.C. Memo. 2010-228 Sec. 61; 6011; 6020; 6651; 6654; 6673; gross income definition; return filing requirement; substitute returns; failure to file or pay; failure to pay estimated tax; damages for delay; assignment of income to trust; frivolous arguments.
Joseph Toth T.C. Memo. 2010-227 Sec. 6330; hearing before levy; collection due process; request for face-to-face hearing; failure to file past due returns; provide requested financial information.
Harry Eugene Mathews T.C. Memo. 2010-226 Sec. 1; 61; 6011; 6651; 6673; individual tax; gross income definition; return filing requirement; failure to file or pay; damages for delay; military retirement pay includable in income; frivolous arguments.
Alden J. Appleton et ux. T.C. Memo. 2010-225 Sec. 6320; 6321; 6330; 6331; 6871; hearing on filing lien notice; liens for taxes; hearing before levy; levy and distraint; tax claims in bankruptcy; collection due process; filing of lien on property in hands of receiver; preservation of claim.
Yury Liliana Tribin T.C. Memo. 2010-224 Sec. 1; 61; 446; 6001; individual taxes; gross income definition; clear reflection of income; required records; recordkeeping; loan vs. income; deposit in bank account.
Joel P. Arnold T.C. Memo. 2010-223 Sec. 67; 162; 262; 6007; miscellaneous deductions; business expenses; living expenses; required records; travel expenses; recordkeeping; documentation; substantiation; employer provided vehicles vs. election to use own.
Barry Lee Farris T.C. Memo. 2010-222 Sec. 1235; 6651; 6662; patents; failure to file or pay; accuracy-related penalty; patent income; ordinary income vs. capital gain; payments for services vs. transfer of patent.
Walter Oliver Melvin T.C. Memo. 2010-221 Sec. 215; 6662; alimony; accuracy-related penalty; relitigation of decided issue.
Michael W. Van Brunt et ux. T.C. Memo. 2010-220 Sec. 6213; 7502; deficiencies and Tax Court petitions; timely mailing as timely filing; proof of postmark; damage by Postal Service.
William M. Perry T.C. Memo. 2010-219 Sec. 6213; 6402; 6651; deficiencies and Tax Court petitions; authority to make refunds; failure to file or pay; offset of overpayment and deficiency in different years; motion to restrain collection of taxes.
Ramesh J. Bosamia et ux. T.C. Memo. 2010-218 Sec. 481; 6501; changes in accounting method; limitations on assessment; adjustment to S corporation for prior deductions; statute of limitations run on earlier years.
Maurice Louis T.C. Memo. 2010-217 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; qualifying children; maintenance of household.
Johnny L. Dennis Jr. et ux. T.C. Memo. 2010-216 Sec. 162; 183; 6662; business expenses; not-for-profit activities; accuracy-related penalty; horse breeding activity had profit motive; businesslike manner; unforseen factors.
Curtis F. Zastrow T.C. Memo. 2010-215 Sec. 6020; 6320; 6321; 6330; substitute returns; hearing on filing lien notice; liens for taxes; hearing before levy; collection due process; dummy returns; refusal to grant face-to-face meeting to discuss collection alternatives; failure to provide required financial information.
Martin C. Cooper T.C. Memo. 2010-214 Sec. 3401; 6662; income tax withholding; accuracy-related penalty; employee vs. independent contractor; Form SS-8 filed.
John K. Taylor T.C. Memo. 2010-213 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection alternatives; failure to provide requested information; trust fund recovery penalties; responsible person.
Rick Mahlum et ux. T.C. Memo. 2010-212 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; rule of Eighth Circuit regarding evidence outside administrative record.
Health Investment Corp. et al. T.C. Memo. 2010-211 Sec. 166; 481; 7522; bad debts; changes in accounting method; content of notice; no violation of consent agreement; reserve for bad debts.
Dan K. Shaw et ux. T.C. Memo. 2010-210 Sec. 6159; 6320; 6321; 6322; 6323; 6330; 6651; 7122; tax installment agreements; hearing on filing lien notice; liens for taxes; period of tax lien; priority of liens; hearing before levy; failure to file or pay; compromises; offer-in-compromise; collection due process.
Daisy T. Whitaker T.C. Memo. 2010-209 Sec. 162; 179; 274; 6001; 6662; business expenses; expensing business assets; business expense substantiation; required records; accuracy-related penalty; recordkeeping; substantiation; documentation; rental expense deductions; gross receipts; net operating loss deduction; long-term capital gain understated.
Robert G. Sandoval et ux. T.C. Memo. 2010-208 Sec. 1; 165; 165; individual tax; casualty loss; losses; lost property not used in connection with rental or business.
Billy L. Evans et ux. T.C. Memo. 2010-207 Sec. 1; 170; 6662; individual tax; charitable deductions; accuracy-related penalty; facade easements; appraisal; evidence of fair market value; reliance on appraisal.
James P. Kennedy et ux. T.C. Memo. 2010-206 Sec. 61; 1401; 6662; gross income definition; self-employment tax; accuracy-related penalty; sale of business; goodwill vs. ordinary income; allocation after the fact.
RI Unlimited Inc. T.C. Memo. 2010-205 Sec. 3121; 7430; social security definitions; attorney's fees; litigation costs; recovery of fees limited to time IRS position unjustified.
Debra L. Weekes T.C. Memo. 2010-204 Sec. 1; individual tax; unsigned and undated return; penalty shown on return.
LR Development Co. LLC T.C. Memo. 2010-203 Sec. 6662; 6901; accuracy-related penalty; transferred assets; assets of S corporation purchased; liability for taxes as a transferee; fraudulent transfer law; trust fund doctrine.
McGehee Family Clinic PA et al. T.C. Memo. 2010-202 Sec. 419A; 6011; 6662A; 6664; 6707A; qualified asset account limits; return filing requirement; reportable transactions accuracy-related penalty; penalty definitions and special rules; reportable transactions information penalty; welfare benefits plan; listed transaction; tax avoidance transaction; preretirement life insurance to covered employees.
Daniel Gerard Callahan T.C. Memo. 2010-201 Sec. 1; 61; 6651; 6654; 6673; individual tax; gross income definition; failure to file or pay; failure to pay estimated tax; damages for delay; earnings for services not like-kind exchange; frivolous argument.
Cheryl Elizabeth Hill et vir. T.C. Memo. 2010-200 Sec. 72; 162; 212; 469; 6212; 6320; 6330; 6404; early distributions; business expenses; expense of producing income; passive loss limitations; notice of deficiency; hearing on filing lien notice; hearing before levy; abatements; collection due process; passive activity; first-time homebuyer exception to early distribution penalty.
Wayne C. Evans et ux. T.C. Memo. 2010-199 Sec. 6015; 6501; 6663; innocent spouse relief; limitations on assessment; fraud penalty; unreported income; knowledge of underpayment.
William J. Dunn T.C. Memo. 2010-198 Sec. 1; 67; 68; 162; 212; 262; 468; 1366; 6662; individual tax; miscellaneous deductions; limitations on deductions; expense of producing income; living expenses; passive loss limitations; S corporation passthrough; accuracy-related penalty; grouping of activities; single activity; airplane rental companies; medical business.
Entergy Corp. et al. T.C. Memo. 2010-197 Sec. 901; foreign tax credit; U.K. windfall tax; income or excess profits tax.
Henry R. Lord T.C. Memo. 2010-196 Sec. 170; 501; 6651; 6654; charitable deductions; charities; failure to file ro pay; failure to pay estimated tax; deed of conservation easement; substantiation of contribution; failure to submit qualified qualified appraisal.
Anthony Cicciarella et ux. T.C. Memo. 2010-195 Sec. 213; medical expenses; improvements to residence; proof of relationship to medical condition; reimbursement by insurance.
John L. Leathley T.C. Memo. 2010-194 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; interest on tax liability not dischargeable in bankruptcy; discharge of interest and penalties.
Patricia A. Brookshire T.C. Memo. 2010-193 Sec. 67; 162; 170; 213; 262; 274; 6201; 6651; 6654; miscellaneous deductions; business expenses; charitable deductions; living expenses; travel and entertainment; assessment authority; failure to file or pay; failure to pay estimated tax; recordkeeping; substantiation; documentation.
Estate of Henry H. Stick et al. T.C. Memo. 2010-192 Sec. 642; 2053; trust tax rules; deduction for expenses of estate; interest on loan to pay federal and state estate taxes; necessity of loan.
Keith J. Fessey T.C. Memo. 2010-191 Sec. 162; 170; 274; 6001; 6013; 6651; business expenses; charitable deduction; business expense substantiation; joint returns; required records; failure to file or pay; recordkeeping; documentation.
Yair Alonim T.C. Memo. 2010-190 Sec. 61; 451; 6662; 6664; gross income definition; year of inclusion; accuracy-related penalty; penalty definitions and special rules; interest on certificate of deposit.
Cecilia Shao T.C. Memo. 2010-189 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; acted reasonably and good faith; transfer of stock; disguised sale of stock; failure to report gain.
Charles Raymond Wheeler T.C. Memo. 2010-188 Sec. 6673; damages for delay; $25,000 penalty; frivolous arguments.
Bonnie Lou MacGregor T.C. Memo. 2010-187 Sec. 61; 104; 162; 446; 1001; 6001; 6020; 6651; 6654; gross income definition; damage awards and sick pay; business expenses; methods of accounting; gain or loss; required records; substitute returns; failure to file or pay; failure to pay estimated tax; dummy returns; recordkeeping; substantiation; documentation; unreported income; bank deposits method; foreclosure sale of property; sale of partnership interest.
Kwame Owusu T.C. Memo. 2010-186 Sec. 72; 72; 401; 6651; annuities; early distributions; trust beneficiary's tax; failure to file or pay; premature distributions; failure to repay loans from qualified pension plan; deemed distribution.
Estate of Roger E. Stangeland et al. T.C. Memo. 2010-185 Sec. 162; 183; 469; 6662; business expenses; not-for-profit activities; passive loss limitations; accuracy-related penalty; hobby losses; consulting activity; grouping of activities; leasing of aircraft; material participation.
Myrtis Stewart T.C. Memo. 2010-184 Sec. 165; 166; 212; 274; 469; 6662; 6664; losses; bad debts; expenses of producing income; business expense substantiation; passive loss limitations; accuracy-related penalty; penalty definitions and special rules; co-owned rental property; lawsuit related to profit-seeking activity; fair market value of property stolen not shown.
Billy D. McGaughy et ux. T.C. Memo. 2010-183 Sec. 6404; abatements; interest abatement denied; no ministerial error.
Estate of Marie J. Jensen et al. T.C. Memo. 2010-182 Sec. 336; 337; 1001; 1222; 2031; general liquidations rule; nonrecognition; gain or loss; capital gains definitions; gross estate defined; valuation of built-in long-term capital gains discount on real property.
Jose de Jesus Martinez et ux. T.C. Memo. 2010-181 Sec. 6330; hearing before levy; collection due process; notices of deficiency received; failure to file Tax Court petition; underlying tax liability.
Willie C. Jackson Sr. T.C. Memo. 2010-180 Sec. 6330; hearing before levy; collection due process; failure to provide information; face-to-face interview.
Gary Konrad T.C. Memo. 2010-179 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; qualifying child; release of exemption; Form 8332.
Mark Ranuio T.C. Memo. 2010-178 Sec. 6330; 6331; 7122; hearing before levy; levy and distraint; offers-in-compromise; collection due process; financial information from spouse; community property state; failure to provide financial information.
Michael V. Domulewicz et ux. et al. T.C. Memo. 2010-177 Sec. 6229; 6230; 6231; 6501; 6503; partnership assessment limitations; partnership administrative changes; partnership item definitions; limitations on assessment; suspension of limitations period; Son-of-BOSS; legal fees for sham partnership as affected partnership items; partner-level determination.
Stuart A. Gross T.C. Memo. 2010-176 Sec. 6321; 6330; liens for taxes; hearing before levy; collection due process; pension plan excluded from bankruptcy estate; IRS prepetition lien attached to plan.
Randal W. Holdner et al. T.C. Memo. 2010-175 Sec. 701; 702; 704; 6662; 7701; partners subject to tax; partner's income; partner's distributive share; accuracy-related penalty; definitions; father-son farming activity; partnership determined; court determined interests.
Yarish Consulting Inc. T.C. Memo. 2010-174 Sec. 401; 501; 7476; 7805; pension plans; tax-exempt organization; retirement plan judgments; authority to prescribe rules; ESOPs; retroactive revocation of favorable determination letter; drafting error defense; disclosure failures.
R.V.J. Cezar Corp. et al. T.C. Memo. 2010-173 Sec. 61; 301; 311; 316; 6662; gross income definition; property distributions; tax on distributions; dividend definition; accuracy-related penalty; distributions of property to shareholders; constructive dividend.
Amy Ruth Jeffries T.C. Memo. 2010-172 Sec. 6651; 6654; 6901; 6902; failure to file or pay; failure to pay estimated tax; transferred assets; transferee burden of proof.
Dominick DeNaples et ux. et al. T.C. Memo. 2010-171 Sec. 103; tax-exempt interest; interest on eminent domain taking; interest in connection with municipality's borrowing authority.
James M. Blaga et ux. T.C. Memo. 2010-170 Sec. 6320; 6330; 6702; 6703; hearing on filing lien notice; hearing before levy; frivolous income tax returns; abusive tax shelter penalties; collection due process.
Carl M. Upchurch et al. T.C. Memo. 2010-169 Sec. 2001; 2002; 2031; 6601; 6651; 6901; 6902; rate of estate tax; executor's payment liability; gross estate defined; interest on underpayments; failure to file or pay; transferred assets; transferee burden of proof; beneficiary's liability for estate tax deficiency; jurisdiction for failure to pay tax; IRS failure to give notice.
Estate of Ralph Robinson T.C. Memo. 2010-168 Sec. 6662; accuracy-related penalty; reliance in good faith; competent tax adviser.
Etta M. Lowery T.C. Memo. 2010-167 Sec. 72; 6001; 6662; 6673; early distributions; required records; accuracy-related penalty; damages for delay; recordkeeping; substantiation; documentation; frivolous arguments; premature distributions; deduction for own compensation not allowed.
Entergy Corp. et al. T.C. Memo. 2010-166 Sec. 167; 168; depreciation; ACRS; utility; street light assets; use in distribution of electric.
Patricia Downs et al. T.C. Memo. 2010-165 Sec. 6015; innocent spouse relief; intention to file joint returns; factors weighed; ex-spouse intervenor.
Linda K. Betts T.C. Memo. 2010-164 Sec. 183; not-for-profit activities; hobby losses; horse activity.
Wayne A. Drown Jr. et ux. T.C. Memo. 2010-163 Sec. 6213; 6221; 6226; 6229; 6230; 6231; 6411; 6501; 6502; 6662; deficiencies and Tax Court petitions; partnership level tax treatment; partnership court review, partnership assessment limitations; partnership administrative changes; partnership item definitions; carryback and refund adjustments; limitations on assessment; collection after assessment; accuracy-related penalty; Hoyt cattle breeding partnership; amounts in dispute not yet assessed; estoppel of assessment.
Foy D. Smith et ux. T.C. Memo. 2010-162 Sec. 163; 165; 167; 168; 170; 1245; 1250; mortgage interest; losses; depreciation; ACRS; charitable deduction; tangible personal property depreciation recapture; real property depreciation recapture; loss associated with offshore trust; loan transaction charges related to rental real estate.
Rex. D. Francis T.C. Memo. 2010-161 Sec. 6201; assessment authority; unemployment compensation as income; IRS deficiency notice not in error.
H. Richard Shutts T.C. Memo. 2010-160 Sec. 6871; tax claims in bankruptcy; motion to vacate stipulated settlement decision; bankruptcy filing immediately after agreement signed; automatic stay of pending case violated.
Gerlie V. Rickard et ux. T.C. Memo. 2010-159 Sec. 61; gross income defined; life insurance premium reimbursements as taxable income; promissory note not true debt.
Consolidated Investors Group et al. T.C. Memo. 2010-158 Sec. 7430; attorney's fees; litigation costs; prevailing party; government position substantially justified.
Daniel Feaster T.C. Memo. 2010-157 Sec. 56; 62; 63; 67; 68; 162; 3121; 3401; minimum tax adjustments; adjusted gross income; taxable income; miscellaneous deductions; limitations on deductions; business expenses; wages defined; income tax withholding; employee vs. independent contractor; entitlement to Schedule C expense deductions.
Estate of Keith K. Roberts et al. T.C. Memo. 2010-152 Sec. 465; 1245; at-risk limitations; depreciation recapture; loan associated with property; property not used in business.
Arnold Freedman T.C. Memo. 2010-155 Sec. 67; 170; 213; 6001; 6201; 7491; miscellaneous deductions; charitable deductions; medical expenses; required records; assessment authority; burden of proof; audits of IRS employees; special procedures; Form 8111.
Thomas D. Porter T.C. Memo. 2010-154 Sec. 6214; 6511; 6512; Tax Court jurisdiction; limitations on refunds; Tax Court petition limitations; no notices of deficiency issued; years not before the court.
Devonian Program et al. T.C. Memo. 2010-153 Sec. 6226; partnership court review; lack of jurisdiction; final partnership administrative adjustment; FPAA; petition filed by non-tax matters partner barred.
Nathan E. Lang T.C. Memo. 2010-152 Sec. 1; 67; 162; 6651; 6662; individual tax; miscellaneous deductions; business expenses; failure to file or pay; accuracy-related penalty; performing artist; substantiation; business relationship of expenses; recordkeeping; documentation.
Huda T. Scheidelman et al. T.C. Memo. 2010-151 Sec. 170; 6662; 6664; charitable deductions; accuracy-related penalty; penalty definitions and special rules; noncash charitable deductions; donated easement; failure to comply with Sec. 170 requirements.
William R. Tinnerman T.C. Memo. 2010-150 Sec. 6673; 6702; damages for delay; frivolous income tax returns; frivolous arguments; $25,000 penalty.
Harold X. O'Boyle et ux. T.C. Memo. 2010-149 Sec. 1; 61; 72; 1001; 1002; 1401; 1402; 6013; 6651; 6654; 6673; joint return rates; gross income definition; early distributions; gain or loss; recognition of gain or loss; self-employment tax; self-employment income; joint returns; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments; married filing separate; premature withdrawals.
Harry K. Amesbury T.C. Memo. 2010-148 Sec. 72; 6651; 6654; early distributions; failure to file or pay; failure to pay estimated tax; premature distribution.
Matthias Haller T.C. Memo. 2010-147 Sec. 6511; limitations on refunds; limitations period; suspension of limitations because of financial disability.
Peggy Ann Sears T.C. Memo. 2010-146 Sec. 72; 408; early distributions; IRAs; no exception from penalty for distribution from deceased husband's IRA.
Elmer Jon Buckardt T.C. Memo. 2010-145 Sec. 61; 861; 6651; 6654; 6673; gross income definition; U.S. source income; failure to file or pay; failure to pay estimated tax; damages for delay; community property rule; annuity and pension income; frivolous arguments.
Willard Michael Christine et al. T.C. Memo. 2010-144 Sec. 67; 162; 183; 195; 274; 280A; 6673; miscellaneous deductions; business expenses; not-for-profit activities; start-up expenses; business expense substantiation; business use of home; damages for delay; hobby losses; frivolous arguments; reimbursed expenses; activity as author.
Philip Jensen T.C. Memo. 2010-143 Sec. 179; 6020; 6201; 6651; 6654; 6673; expensing of business assets; dummy returns; assessment authority; failure to file or pay; failure to pay estimated tax; damages for delay; substitute returns; recordkeeping; documentation; substantiation; Cohan rule.
Ronald W. Parkinson T.C. Memo. 2010-142 Sec. 72; 104; 6662; early distributions from qualified plans; damage awards and sick pay; accuracy-related penalty; settlement payments for physical injury; disability benefits.
D.L. White Construction Inc. T.C. Memo. 2010-141 Sec. 165; 446; 471; losses; methods of accounting; inventories; loss related to property becoming inaccessible; loss not complete; transaction open; property not inventory; cost not deductible.
Judith A. Swanton et vir T.C. Memo. 2010-140 Sec. 72; 408; 6330; 6672; annuities; IRAs; hearing before levy; failure to pay over tax; collection due process; funds seized from IRA; amounts includable in gross income; trust fund recovery penalties; lack of jurisdiction.
Multi-Pak Corp. T.C. Memo. 2010-139 Sec. 162; 6662; business expenses; accuracy-related penalty; reasonable compensation; five factors to determine reasonable compensation; expert witnesses.
Lee Roy Sullivan T.C. Memo. 2010-138 Sec. 274; 280F; 6012; 6651; 6654; 6673; 7491; travel and entertainment; luxury auto and listed property; filing requirements; failure to file or pay; failure to pay estimated tax; damages for delay; burden of proof.
Carl Cook T.C. Memo. 2010-137 Sec. 274; 280F; 6012; 6020; 6201; 6651; 6654; 6664; 6673; 7491; travel and entertainment; luxury auto and listed property; filing requirements; substitute returns; assessment authority; failure to file or pay; failure to pay estimated taxe; fraud penalty; damages for delay; burden of proof; dummy returns; frivolous arguments; refusal to stipulation of any facts; third party reports of income.
Enmed LLC et al. T.C. Memo. 2010-136 Sec. 6320; 6330; 6698; 6721; hearing on filing lien notice; hearing before levy; partnership nonfiling penalty; failure to file correct information returns; collection due process; entitlement to challenge liability; late filing penalties.
Richard Mark Schmerman et ux. T.C. Memo. 2010-135 Sec. 6320; 6321; 6322; 6330; hearing on filing lien notice; liens for taxes; period of tax lien; hearing before levy; collection due process; refusal to consider installment agreement; failure to provide tax return; requested documents not produced for installment agreement; formal written request for penalty abatement not made.
Karen Marie Wilson T.C. Memo. 2010-134 Sec. 6013; 6015; joint returns; innocent spouse relief; equitable relief; husband involvement in Ponzi scheme; factors weighed.
Kathleen Miller Geiger T.C. Memo. 2010-133 Sec. 6404; abatements; no unreasonable delay in performing a managerial or miisterial act; denial of abatement.
Diana M. Coury T.C. Memo. 2010-132 Sec. 162; 262; 274; 280A; 208F; 6651; business expenses; living expenses; travel and entertainment; business use of home; luxury auto and listed property; failure to file or pay; substantiation; recordkeeping; documentation; absence of reasonable cause for not filing.
Gary W. Swanson T.C. Memo. 2010-131 Sec. 6404; abatements; no delay by managerial or ministerial error; partnership-level proceeding; denial of abatement.
Ronald F. Marascalco et ux. T.C. Memo. 2010-130 Sec. 6159; 6320; 6330; tax installment agreements; hearing on filing lien notice; hearing before levy; rejection of installment agreement as collection alternative; financial standards.
Steve Lacy Lowe et ux. T.C. Memo. 2010-129 Sec. 162; 183; 212; 6662; business expenses; not-for-profit activities; expenses of producing income; accuracy-related penalty; hobby losses; bass fishing; reasonable cause for underpayment.
F.W. Services Inc. et al. T.C. Memo. 2010-128 Sec. 162; 461; business expenses; year of deduction; amounts not deductible as insurance premiums; nondeductible deposits.
Frank Anthony Mattina T.C. Memo. 2010-127 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; deficiency for return not filed; frivolous arguments; CP-515.
Anjum Shiekh T.C. Memo. 2010-126 Sec. 162; 212; 262; 263; 274; 280A; 469; business expenses; expense of producing income; living expenses; capital expenditures; travel and entertainment; business use of home; passive loss limitations; foreign travel expenses; business expense substantiation; recordkeeping; documentation; expenses incurred in looking for new rental properties.
Brandon R. Ballantyne T.C. Memo. 2010-125 Sec. 6001; 6011; 6061; 6072; 6151; required records; return filing requirement; signing of returns; time for filing income tax returns; time and place for paying tax; return preparer's fraudulent preparation; preparer as agent; electronic filing; authorization of preparer.
David George Krakour T.C. Memo. 2010-124 Sec. 162; 401; 408; 1401; 6662; business expenses; pension plans; IRAs; self-employment tax; accuracy-related penalty; substantiation; recordkeeping; documentation; contributions to simplied employee pension plan; reasonable cause for understatement.
Richard A. Eichinger T.C. Memo. 2010-123 Sec. 2; 24; 151; 152; 6651; head of household; child credit; personal exemptions; dependent definition; failure to file or pay; qualifying children.
Glenn A. Ochsner T.C. Memo. 2010-122 Sec. 6221; 6226; 6229; 6230; 6231; 6501; 6662; partnership level tax treatment; partnership court review; partnership assesssment limitations; partnership administrative changes; partnership item definitions; limitations on assessment; accuracy-related penalty; Hoyt cattle breeding partnership; limitations period not expired.
Virginia Bobo T.C. Memo. 2010-121 Sec. 32; 151; 152; earned income credit; personal exemptions; dependent definition; sister's daughter; qualifying child; sister totally disabled.
Stuart Becker T.C. Memo. 2010-120 Sec. 6330; hearing before levy; collection due process; liabilities not discharged in bankruptcy proceeding; extent of discharge.
Robert Anson T.C. Memo. 2010-119 Sec. 6330; 6331; 7421; hearing before levy; levy and distraint; prohibition of suits to restrain assessment or collection; lack of jurisdiction; intent to levy sent to last known address.
Joanna Del Valle Villafane T.C. Memo. 2010-118 Sec. 31; 213; 4251; 6211; 6213; wage withholding credit; medical expenses; communications services tax; definition of deficiency; deficiencies and Tax Court petitions; Tax Court jurisdiction; excessive credits.
Alexander Nicholas Lukovsky et al. T.C. Memo. 2010-117 Sec. 61; 63; 86; 104; 151; 152; 6020; 6651; 6654; gross income definition; itemized deductions; benefits income inclusion; damage awards and sick pay; personal exemptions; dependent definition; dummy returns; failure to file or pay; failure to pay estimated tax; substitute returns; pension income not disability; substantiation of itemized deductions.
Diane Lynn Heller T.C. Memo. 2010-116 Sec. 162; 6651; business expenses; failure to file or pay; substantiation; documentation; recordkeeping; mileage log; contemporaneous log; late filing.
Mark Curcio et ux. et al. T.C. Memo. 2010-115 Sec. 162; 419; 419A; 6662; business expenses; funded welfare benefit plans; qualified asset account limits; accuracy-related penalty; life insurance premium payments made to welfare benefits plan; disallowed deductions.
Sandra Lee Bennett T.C. Memo. 2010-114 Sec. 162; 213; 274; 280F; 6662; business expenses; medical expenses; business expense substantiation; luxury auto and listed property; accuracy-related penalty; rental activity deductions; documentation; recordkeeping.
James E. Marlow et ux. T.C. Memo. 2010-113 Sec. 6013; 6213; 6320; 6330; 7122; joint returns; deficiencies and Tax Court petitions; hearing on filing lien notice; hearing before levy; compromises; collection due process; offer-in-compromise; waiver of restrictions on assessment; assessments invalid.
Elizabeth E. Jones T.C. Memo. 2010-112 Sec. 702; 1366; 6015; 6662; partner's income; S corporation passthrough; innocent spouse relief; accuracy-related penalty; unreported income; knowledge of receipt of income.
Wayne A. Carter T.C. Memo. 2010-111 Sec. 6662; accuracy-related penalty; failure to report capital gains; good faith; credibility of testimony; reliance on professional.
Dorianne L. Ho DeMattos et al. T.C. Memo. 2010-110 Sec. 6015; innocent spouse relief; actual knowledge of items creating deficiencies.
Theodore M. Green et ux. T.C. Memo. 2010-109 Sec. 104; 165; 172; 213; 1221; 1222; 6662; 6663; damage awards and sick pay; losses; net operating loss; medical expenses; capital asset; capital gains definitions; accuracy-related penalty; fraud penalty; prior litigation; uncollected judgment; Social Security disability benefits; long-term capital loss carryover; pension benefits includable in income; Form 1099R.
Jose J. Ramirez et ux. T.C. Memo. 2010-108 Sec. 170; 274; 208F; 6662; charitable deduction; business expense substantiation; luxury auto and listed property; accuracy-related penalty; recordkeeping; documentation.
David H. Kindred T.C. Memo. 2010-107 Sec. 6020; 6651; 6654; substitute returns; failure to file or pay; failure to pay estimated tax; dummy returns; reduction of tax based on amounts seized in related criminal proceeding.
Suzanne J. Pierre T.C. Memo. 2010-106 Sec. 2501; 2502; 2503; 2512; imposition of gift tax; rate of gift tax; taxable gifts; valuation of gifts; step transaction doctrine; transfers of limited liability company; LLC; division of gift to avoid taxes; discounts for marketability and lack of control.
Estate of Robert C. Fortunato et al. T.C. Memo. 2010-105 Sec. 2031; 2033; 2051; 6663; gross estate definition; decedent's property interest; definition of taxable estate; fraud penalty; ownership interest in property; burdens of ownership.
Andrew K. Ludwick et ux. T.C. Memo. 2010-104 Sec. 2702; transfers of interests in trusts; determination of value of interest in vacation home; qualified personal residence trust; discount at lower rate that that for gift tax return purposes.
Ringgold Telephone Co. T.C. Memo. 2010-103 Sec. 1374; 6662; S corporation built-in gains tax; accuracy-related penalty; fair market value of asset for built-in gains tax; accuracy-related penalty not imposed; reasonable action by company.
Independent Staffing Solutions T.C. Memo. 2010-102 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; third party misappropriation of withheld income taxes.
Charles Pitts T.C. Memo. 2010-101 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; face-to-face meeting in taxpayer's home; information request from IRS.
Manuel Vela et ux. T.C. Memo. 2010-100 Sec. 6672; 7122; failure to pay over tax; compromises; offer-in-compromise rejected for trust fund recovery penalty; willful and deliberate failure to pay over tax.
Peter Storaasli T.C. Memo. 2010-99 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; IRS failure to meet burden of proof for failure to file and failure to pay penalty.
Medical Practice Solutions LLC et al. T.C. Memo. 2010-98 Sec. 6320; 6330; 7701; hearing on filing lien notice; hearing before levy; definitions; collection due process; unpaid payroll taxes; levy against sole member of limited liability company.
Leslie Himes et ux. T.C. Memo. 2010-97 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; custodial parent; relinquishment of exemption; Form 8332; release of claim.
Jerry A. Nelson et ux. T.C. Memo. 2010-96 Sec. 162; 164; 6662; business expenses; interest expense; accuracy-related penalty; failure to prove deductions; recordkeeping; substantiation; documentation.
Alexander Mitchell Neth T.C. Memo. 2010-95 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; no documents presented at collection hearing; lawyer not present; opposition to summary judgment.
KRR Construction T.C. Memo. 2010-94 Sec. 166; 6213; bad debts; deficiencies and Tax Court petitions; substitution for S corporation; sole shareholder; termination of election.
Shirley V. McCollin T.C. Memo. 2010-93 Sec. 6320; 6330; 6672; hearing on filing lien notice; hearing before levy; failure to pay over tax; collection due process; challenge of tax liability; prior opportunity.
Jo Anne M. Chandler T.C. Memo. 2010-92 Sec. 183; 6662; not-for-profit activity; accuracy-related penalty; hobby losses; horse breeding and training; no profit in 20 years; income from other sources; racing same unsuccessful horses.
Mahmoud M. Soltan et ux. T.C. Memo. 2010-91 Sec. 165; 172; 6651; 6654; losses; net operating losses; failure to file or pay; failure to pay estimated tax; substantiation of amount of net operating loss.
John J. Caney et ux. T.C. Memo. 2010-90 Sec. 6320; 6325; 6330; 7122; hearing on filing lien notice; release of lien; hearing before levy; compromises; rejection of offer-in-compromise; expected future income; living expenses; arbitrary or capricious.
Susan K. Kaufman T.C. Memo. 2010-89 Sec. 6015; 6321; innocent spouse relief; liens for taxes; not the payor; economic hardship; estate satisfied unpaid liabilities of deceased spouse.
Stephen S. Gessic T.C. Memo. 2010-88 Sec. 24; 152; child credit; dependent definition; Form 8332; form releasing claim to exemption not conforming to IRS form; noncustodial parent.
Anonymous T.C. Memo. 2010-87 Sec. 170; 501; charitable contribution deduction; charities; gifts made through relative; airfare for charitable work; qualified organization.
Daawud-El Waamiq-Ali T.C. Memo. 2010-86 Sec. 6020; 6651; 6654; 6673; dummy returns; failure to file or pay; failure to pay estimated tax; damages for delay; substitute returns; claim to be exempt from tax; frivolous arguments.
Charles M. Akers T.C. Memo. 2010-85 Sec. 61; 68; 280A; 469; gross income definition; limitations on deductions; business use of home; passive limitations; rental property vs. residence.
Franklin M. Sykes et ux. T.C. Memo. 2010-84 Sec. 165; 6662; 6664; casualty losses; accuracy-related penalty; penalty definitions and special rules; water damage; substantiation of claim amount; failure to keep records.
Robert Whitmarsh et ux. T.C. Memo. 2010-83 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; unquestioned reliance Forms 1099-R.
Aileen Yat Muk Lam et vir. T.C. Memo. 2010-82 Sec. 6662; accuracy-related penalty; reliance on tax return preparation software; good faith vs. prudent person.
McNair Eye Center Inc. T.C. Memo. 2010-81 Sec. 6330; 6651; 6656; hearing before levy; failure to file or pay; failure to deposit taxes; reliance on accountant; failure by accountant.
John Schepers T.C. Memo. 2010-80 Sec. 6015; innocent spouse relief; no economic hardship; tax return filed late.
Neno Franc T.C. Memo. 2010-79 Sec. 6015; innocent spouse relief; factors justifying relief not met.
Donald William Trask T.C. Memo. 2010-78 Sec. 382; 469; 6651; 6662; net operating loss carryovers; passive loss limitations; failure to file or pay; accuracy-related penalty; NOLs; real estate professional; election to treat rental activities as single activity.
Paul Neal Jensen T.C. Memo. 2010-77 Sec. 61; gross income definition; cancellation of debt income; discharge of indebtedness; assumption of liability by spouse.
Recovery Group Inc. et al. T.C. Memo. 2010-76 Sec. 197; 1374; 6662; 6664; amortization of intangibles; S corporation built-in gain; accuracy-related penalty; penalty definitions and special rules; covenant not to compete; reasonable reliance on accountants.
C. Michael Willock et ux. T.C. Memo. 2010-75 Sec. 162; 179; 183; 274; 469; 6662; business expenses; expensing business assets; not-for-profit activity; business expense substantiation; passive loss limitations; accuracy-related penalty; hobby losses; farming activity; repayments of loan; bank deposits.
Philip A. Lehman et ux. T.C. Memo. 2010-74 Sec. 172; net operating losses; NOLs; failure to show losses incurred; insufficient information for court to estimate expenses.
Thomas E. Larkin et ux. T.C. Memo. 2010-73 Sec. 6404; abatements; interest abatement denied; IRS recomputation of interest; error or delay in performing ministerial act.
Anthony J. Adams T.C. Memo. 2010-72 Sec. 163; 6651; 6662; interest; failure to file or pay; accuracy-related penalty; mortgage interest deduction; benefits and burdens of ownership; beneficiary of trust.
James Howard Schropp T.C. Memo. 2010-71 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; compromises; failure to provide financial information; incomplete asset disclosure.
Insel V. Gaitor Jr. T.C. Memo. 2010-70 Sec. 2; 24; 151; 152; head of household; child credit; personal expenditures; dependent definition.
Kristine J. Wolfgram T.C. Memo. 2010-69 Sec. 24; 25A; 151; 162; 195; 262; 263; 274; 6651; 6654; child credit; HOPE scholarship credit; personal exemptions; business expenses; start-up expenditures; living expenses; capital expenditures; business expense substantiation; failure to file or pay; failure to pay estimated tax; bed-and-breakfast; construction expenditures.
Richard Enrique Ulloa T.C. Memo. 2010-68 Sec. 3121; 6020; 6201; 6651; 6654; 6673; social security definitions; substitute returns; assessment authority; failure to file or pay; failure to pay estimated tax; damages for delay; dummy returns; frivolous arguments; failure to file valid returns.
Kenneth R. Lindberg T.C. Memo. 2010-67 Sec. 6320; 6330; 6673; 6702; hearing on filing lien notice; hearing before levy; damages for delay; frivolous income tax returns; collection due process.
Kevin Russell Derby T.C. Memo. 2010-66 Sec. 61; 274; 1363; 1366; 6662; 6664; gross income definition; business expense substantiation; S corporation election effect; S corporation passthrough; accuracy-related penalty; penalty definitions and special rules; gross receipts correctly reported; auto expenses; accuracy-related penalty and reliance on bookkeeper; documentation; recordkeeping.
William R. Klauer et al. T.C. Memo. 2010-65 Sec. 170; 501; charitable deduction; charities; step transaction doctrine; bargain sale of land.
Tony R. Goolsby et ux. T.C. Memo. 2010-64 Sec. 469; 1031; 6662; passive loss limitation; like-kind exchange; accuracy-related penalty; not investment or trade or business property; property occupied as residence.
Michele Petty T.C. Memo. 2010-63 Sec. 6511; 6512; limitations on refunds; Tax Court petition limitations; refund not recoverable; overpayment or credit.
C. Gary Evans T.C. Memo. 2010-62 Sec. 6020; 6651; 6652; 6654; 7491; substitute returns; failure to file or pay; failure to file or pay; nonfiling of information returns; failure to pay estimated tax; burden of proof; Wendy W. Bozick T.C. Memo. 2010-61 Sec. 6015; innocent spouse relief; factors considered.
Ena M. Fleming et vir. T.C. Memo. 2010-58 Sec. 162; 274; 6001; business expenses; business expense substantiation; required records; recordkeeping; documentation; substantiation.
James J. Kay T.C. Memo. 2010-59 Sec. 6330; 6673; 6702; hearing before levy; damages for delay; frivolous tax returns; collection due process; no abuse of discretion in lien filing; challenge of tax liability.
Douglas D. Child et ux. T.C. Memo. 2010-58 Sec. 61; 162; 163; 446; 6663; gross income definition; business expenses; mortgage interest; clear reflection of income; fraud penalty; unreported income; overstated deductions.
Richard George Barry T.C. Memo. 2010-57 Sec. 6320; 6321; 6330; 6672; hearing on filing lien notice; liens for taxes; hearing before levy; failure to pay over taxes; collection due process; unpaid trust fund recovery penalties; employment taxes; discharge in bankruptcy; failure to show taxes paid.
Kenny A. Pearce T.C. Memo. 2010-56 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; installment offer rejected; second offer rejected; proof of ability to pay.
Robert Weisberg et al. T.C. Memo. 2010-55 Sec. 1361; 1366; 6651; 6662; S corporations; S corporation passthrough; failure to file or pay; accuracy-related penalty; basis for losses; amount at risk; guarantee of line of credit.
David J. Crawford et ux. T.C. Memo. 2010-54 Sec. 162; 165; business expenses; losses; professional gambler; deductible as itemized deductions; unsubstantiated deductions.
Isidra Elizabeth Espinoza T.C. Memo. 2010-53 Sec. 104; 6662; damage awards and sick pay; accuracy-related penalty; physical injury or sickness; acted in good faith.
Mayer Investment Co. T.C. Memo. 2010-52 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer-in-compromise; company had sufficient income and assets.
Larry Delano Coleman T.C. Memo. 2010-51 Sec. 6320; 6330; 6672; hearing on filing lien notice; hearing before levy; failure to pay over taxes; collection due process; abuse of discretion; trust fund recovery penalties; employment taxes.
Scott Ray Holmes T.C. Memo. 2010-50 Sec. 6330; 6651; 6654; 6673; hearing before levy; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments; groundless positions.
Deanna Langille T.C. Memo. 2010-49 Sec. 469; 6212; 6501; 6663; passive loss limitations; notice of deficiency; limitations on assessment; fraud penalty; unreported law practice, interest and rental income; fraud penalties sustained.
John F. Chow et ux. T.C. Memo. 2010-48 Sec. 165; 183; 262; 1016; 6651; 6662; losses; not-for-profit activities; living expenses; adjustments to basis; failure to file or pay; accuracy related penalty; gain on sale of property not reduced by expenditures; professional gambler; losses to extent of gambling income.
Gary Alan Adler T.C. Memo. 2010-47 Sec. 1; 25A; 151; 152; 162; 274; 6001; 6651; 6654; tax rates; HOPE scholarship credit; personal exemption; dependent definition; business expenses; business expense substantiation; required records; failure to file or pay; failure to pay estimated taxes; recordkeeping; documentation; greenhouse activity; rubber stamp activity.
Alvin S. Kanofsky T.C. Memo. 2010-46 Sec. 6213; 6330; 7485; deficiencies and Tax Court petitions; hearing before levy; appeal bonds; collection due process; stay of collection action during appeal to Tax Court.
Newton J. Friedman et ux. T.C. Memo. 2010-45 Sec. 170; 6662; charitable deduction; accuracy-related penalty; written acknowledgement of donation; donated equipment; adequate description of property; identification of valuation method; manner of acquisition; cost bases in contributed property.
Patrick R. Turner T.C. Memo. 2010-44 Sec. 6320; 6330; 6601; 6673; hearing on filing lien notice; hearing before levy; interest on underpayments; damages for delay; collection due process; frivolous arguments.
Gregg Bartl et ux. T.C. Memo. 2010-43 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; OIC; application of IRS guidelines.
Scott Ray Holmes T.C. Memo. 2010-42 Sec. 72; 6651; 6654; 6673; early distributions; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous argument; penalty for premature distributions; retirement plan.
Milo L. Shellito et ux. T.C. Memo. 2010-41 Sec. 162; 6662; business expenses; accuracy-related penalty; employee medical reimbursements paid to wife; bona fide employee on family farm; good faith reliance on accountant.
James Robert Morse et ux. T.C. Memo. 2010-40 Sec. 3401; 6662; 6664; income tax withholding; accuracy-related penalty; penalty definition and special rules; frivolous arguments.
Thomas Rosato et ux. T.C. Memo. 2010-39 Sec. 56; 62; 67; 68; 3121; 6662; minimum tax adjustment; adjusted gross income; miscellaneous deductions; limitations on deductions; social security definitions; accuracy-related penalty; common law employee; incorrect reporting of income on Schedule C.
John Michael Davidson T.C. Memo. 2010-38 Sec. 172; 6651; net operating loss; failure to file or pay; NOL; failure to take losses in years with sufficient income; waiver of Sec. 172 carryback rule.
Georgia C. Farber T.C. Memo. 2010-37 Sec. 162; 170; 183; 6001; 6662; business expenses; charitable deductions; not-for-profit activities; required records; accuracy-related penalty; hobby losses; recordkeeping; substantiation; documentation.
Perry B. Westcott et ux. T.C. Memo. 2010-36 Sec. 6020; 6320; 6330; dummy returns; hearing on filing lien notice; hearing before levy; collection due process; substitute returns; failure to contest underlying liability.
Joe Rey et al. T.C. Memo. 2010-35 Sec. 6320; 6321; 6322; 6323; 6330; hearing on filing lien notice; liens for taxes; period of tax lien; priority of liens; hearing before levy; collection due process; ability to pay tax debts; failure to make voluntary payments.
Danika K. Kosola et al. T.C. Memo. 2010-34 Sec. 6015; innocent spouse relief; refund of ex-spouse's overpayment; examination of factors.
Ahmad Misbah Skeikh T.C. Memo. 2010-33 Sec. 24; 151; 152; child credit; personal exemption; dependent definition; not qualifying children; qualifying relative; substantiation of support amount; age of child.
Lyle E. Hotchkiss T.C. Memo. 2010-32 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; IRS Appeals officer in ex parte communication; procedural matters; officer's independence.
Lisa R. Cole et vir et al. T.C. Memo. 2010-31 Sec. 6501; 6663; limitations on assessment; fraud penalty; failure to report income; fraudulent understatement of income; failure to keep records; documentation for claimed loans; invoices for services.
James Barnes T.C. Memo. 2010-30 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; failure to show notice of deficiency mailed; challenge of underlying liability.
Michael Andrew Bigley T.C. Memo. 2010-29 Sec. 61; 74; 6651; 6702; 6673; 7701; gross income definition; prizes and awards; failure to file or pay; damages for delay; frivolous income tax returns; definitions; frivolous arguments.
Martin Ament et ux. T.C. Memo. 2010-28 Sec. 6320; 6671; 6672; hearing on filing lien notice; application of assessable penalties; failure to pay over taxes; trust fund recovery penalties; bankrupt entity's unpaid taxes; collection action.
James L. Purdy et ux. T.C. Memo. 2010-27 Sec. 67; 162; miscellaneous deductions; business expenses; legal fees; unreimbursed business expenses; Schedule A; employment relationship; ordinary and necessary business expenses.
Estate of Oscar Goldberg et al. T.C. Memo. 2010-26 Sec. 2501; 2511; 7491; imposition of gift tax; gift tax; burden of proof; ownership with spouse as a tenant by the entirety; estate's deduction for attorney's fees; existence of taxable gifts; substantiation; evidence.
Kle Manjaro T.C. Memo. 2010-25 Sec. 6330; 6331; 6673; hearing before levy; levy and distraint; damages for delay; collection due process; warning for frivolous arguments; dilatory tactics.
William G. Precourt T.C. Memo. 2010-24 Sec. 6673; damages for delay; maximum penalty of $25,000; frivolous arguments; failure to appear at trials; lack of prosecution.
Lee e. Newell et ux. T.C. Memo. 2010-23 Sec. 165; 469; losses; passive loss limitation; limited liability company; LLC; managing member interest; material participation; not limited partner.
Remington P. Fairlamb T.C. Memo. 2010-22 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; allowance to submit additional offer-in-compromise.
Estate of Charlene B. Shurtz et al. T.C. Memo. 2010-21 Sec. 2035; 2036; 2056; 6651; gifts within 3 years of death; retained life estates; marital deduction; failure to file or pay; assets in family limited partnership not includable in estate; bona fide sale for adequate consideration.
Gregory A. Prough et ux. T.C. Memo. 2010-20 Sec. 72; 6662; 6664; early distributions; accuracy-related penalty; penalty definitions and special rules; distributions from qualified retirement plan; early withdrawal penalty; failure to report distribution.
Kelly J. Maselli T.C. Memo. 2010-19 Sec. 6330; hearing before levy; collection due process; denial of installment agreement; length of consideration of installment agreement.
Ginn Doose T.C. Memo. 2010-18 Sec. 6330; 6343; 7122; 6330; 6343; 7122; hearing before levy; authority to release levy; offer-in-compromise; collection due process; failure to address collection alternatives; erroneous arguments.
Marc Vianello et ux. T.C. Memo. 2010-17 Sec. 162; 166; 195; 6662; 6664; business expenses; bad debts; start-up expenses; accuracy-related penalty; penalty definitions and special rules; trade or business of farming or loan acquisition; debt not worthless.
Douglas Arthur Royster T.C. Memo. 2010-16 Sec. 1; 162; 274; 6662; maximum capital gains rate; business expenses; business expense substantiation; accuracy-related penalty; recordkeeping; documentation; auto and vehicle expenses; failure to report income.
Sivatharan Natkunanathan T.C. Memo. 2010-15 Sec. 162; 165; 166; 274; 280A; 280F; 1202; 6651; business expenses; losses; bad debts; travel and entertainment; business use of home; luxury auto and listed property; small business stock; failure to file or pay; business expense substantiation; documentation; recordkeeping; losses on small business stock exercise of employee stock options; substantiation of losses.
George B. Hebert T.C. Memo. 2010-14 Sec. 6330; 6331; 6673; hearing before levy; levy and distraint; damages for delay; collection due process; denial of face-to-face hearing; frivolous arguments; failure to cooperate with IRS.
Mysteryboy Inc. T.C. Memo. 2010-13 Sec. 501; tax-exempt organizations; charities; not organization described in Sec. 501(c)(3).
James M. Minick et ux. T.C. Memo. 2010-12 Sec. 162; travel expenses; away from home; ordinary and necessary business expenses.
John Douglas Thomas T.C. Memo. 2010-11 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; noncustodial parent; Form 8332 not attached; divorce decree not a substitute.
Ronald E. Mueller T.C. Memo. 2010-10 Sec. 6320; 6321; 6322; 6323; 6330; hearing on filing lien notice; liens for taxes; period of tax lien; priority of liens; hearing before levy; collection due process; challenge of underlying tax liability; frivolous arguments; failure to cooperate.
Julie Leigh Domeny T.C. Memo. 2010-9 Sec. 104; damage awards and sick pay; physical illness; stressful work environment; exclusion from gross income.
Salvador Gonzalez et ux. T.C. Memo. 2010-8 Sec. 6330; hearing before levy; collection due process; abuse of discretion.
Sandra D. Long T.C. Memo. 2010-7 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; offer-in-compromise; collection due process; failure to submit offer; failure to provide financial information.
Johnny Rosser et ux. et al. T.C. Memo. 2010-6 Sec. 162; 165; 167; 170; 179; 6662; business expenses; losses; depreciation deduction; charitable deduction; expensing business assets; accuracy-related penalty; substantiation; recordkeeping; documentation; constructive dividends to shareholders.
Marion J. Wells T.C. Memo. 2010-5 Sec. 61; 104; gross income definition; damage awards and sick pay; award for emotional distress not from physical injury.
Peter D. Cavaretta et ux. T.C. Memo. 2010-4 Sec. 162; 165; 172; 6411; business expenses; losses; net operating loss; carryback and refund adjustments; restitution paid to insurance company as business expense; payment of restitution not punitive; only penalties sustained that were not disputed because of complexity of case.
Francis J. Vlock et ux. T.C. Memo. 2010-3 Sec. 162; 179; 6662; business expenses; expensing business assets; accuracy-related penalty; payments to corporation with tax avoidance motive; payments for personal living expenses; management agreement between entities; economic reality; actual services rendered to business by relatives; compensation for services.
Walter M. Price et ux. T.C. Memo. 2010-2 Sec. 2503; taxable gifts; interests of gifts in limited partnership not qualified for annual exclusion; gifts of future interest in property.
James E. Anderson et al. T.C. Memo. 2010-1 Sec. 3121; 6050A; 6662; social security definitions; fishing boat reporting rules; accuracy-related penalty; crew member on fishing boat self-employed; spouse not liable.

Summary Opinions

Iraj Mahdavi T.C. Summary Opinion 2010-178 Sec. 274; 280F; 6001; business expense substantiation; luxury auto and listed property; required records; recordkeeping; documentation; substantiation; inadequate mileage log; purpose of trip; corroborative evidence.
Estate of Harriet Sommer et al. T.C. Summary Opinion 2010-177 Sec. 6015; innocent spouse relief; knowledge of underpayment; economic hardship.
Richard A. Frimml et ux. T.C. Summary Opinion 2010-176 Sec. 162; 183; 212; 6662; business expenses; not-for-profit activities; expenses for producing income; accuracy-related penalty; hobby losses; ten years of losses; horse breeding activity.
Afi Abdi T.C. Summary Opinion 2010-175 Sec. 2; 32; head of household; earned income credit; married and lived with wife; joint return not filed.
Robin Gail Torassa et al. T.C. Summary Opinion 2010-174 Sec. 172; 165; 6001; 6662; net operating loss; casualty loss; required records; accuracy-related penalty; recordkeeping; substantiation; documentation; carry over of unused casualty loss.
Mohamed M. Magan T.C. Summary Opinion 2010-173 Sec. 24; 32; 151; 152; child credit; earned income credit; personal exemptions; dependent definition; nieces; financial assistance to sister.
Michael Walter Bragg T.C. Summary Opinion 2010-172 Sec. 71; 215; alimony; alimony; payments made after former spouse remarried were alimony; legal support obligation.
Willie A. Morris et ux. T.C. Summary Opinion 2010-171 Sec. 72; 401(k); 408; 6501; 6503; annuities; cash or deferred arrangements; IRAs; limitations on assessment; suspension of limitations period; investment in annuity contract; annuity payments not excludable.
Marlene Murphy et vir T.C. Summary Opinion 2010-170 Sec. 6320; 6321; 6322; 6330; 7122; hearing on filing lien notice; liens for taxes; period of tax lien; hearing before levy; compromises; collection due process; offer-in-compromise; inadequate offer; equity in assets.
Estrella A. Lumaban T.C. Summary Opinion 2010-169 Sec. 1; 162; 864; 871; 894; 6662; 7701; individual tax; business expenses; source rule definitions; nonresident alien taxes; treaty exemptions; accuracy-related penalty; alien definition; Philippines-U.S. treaty; teacher; stay of more than two years.
Patrocinio Pobadora Malazarte Jr. T.C. Summary Opinion 2010-168 Sec. 162; 162; 262; 864; 871; 894; 6662; 6664; 7701; business expenses; travel expenses; living expenses; source rule definitions; nonresident alien taxes; treaty exemptions; accuracy-related penalty; penalty definitions and special rules; alien definition; Philippines-U.S. treaty; teacher; stay of more than two years.
Edralin A. Pagarigan T.C. Summary Opinion 2010-167 Sec. 162; 274; 864; 894; 6662; 7701; business expenses; business expense substantiation; source rule definitions; treaty exemptions; accuracy-related penalty; alien definition; Philippines-U.S. treaty; teacher; stay of more than two years.
Aida B. Abiog T.C. Summary Opinion 2010-166 Sec. 162; 213; 252; 864; 871; 894; 6662; 6664; 7701; business expenses; medical expenses; living expenses; source rule definitions; nonresident alien taxes; treaty exemptions; accuracy-related penalty; penalty definitions and special rules; alien definition; Philippines-U.S. treaty; teacher; stay of more than two years.
Bernadette M. Samaco T.C. Summary Opinion 2010-165 Sec. 162; 864; 871; 894; 6662; 7701; business expenses; source rule definitions; nonresident alien taxes; treaty exemptions; accuracy-related penalty; alien definition; Philippines-U.S. treaty; teacher; stay of more than two years.
Amy L. Hartman et al. T.C. Summary Opinion 2010-164 Sec. 162; 274; 280A; 6001; 6662; business expenses; business expense substantiation; business use of home; required records; accuracy-related penalty; recordkeeping; documentation.
Willard R. Randall T.C. Summary Opinion 2010-163 Sec. 71; 215; 7701; alimony; alimony; definitions; alimony offset by property equalization payment; cash equivalent transaction.
Shirley Ucol-Cobaria T.C. Summary Opinion 2010-162 Sec. 162; 262; 274; 280F; 864; 894; 6662; 6664; 7701; business expenses; living expenses; business expense substantiation; luxury autos and listed property; treaty exemptions; source rule definitions; alien definition; Philippines-U.S. treaty; teacher; stay of more than two years.
Tom J. Kuechenmeister T.C. Summary Opinion 2010-161 Sec. 6330; 5573; hearing before levy; damages for delay; collection due process; frivolous arguments; failure to challenge liabilities; failure to provide collection alternatives; levy.
Jack Elliot Rosenstein T.C. Summary Opinion 2010-160 Sec. 2; 24; 151; 152; head of household; child credit; personal exemptions; dependent definition; noncustodial parent; qualifying child.
Robert D. Decker III T.C. Summary Opinion 2010-159 Sec. 24; 32; 151; 152; child credit; earned income credit; personal exemptions; dependent definition; time spent with taxpayer; qualifying children.
James B. Sword T.C. Summary Opinion 2010-158 167; 212; 1011; 1012; 1014; 1016; depreciation deduction; expense of producing income; adjusted basis; cost basis; basis of transfers in trust; adjustments to basis; joint tenancy; one-half interest in property; one-half of depreciation expense.
Rosemarie T. Reynolds T.C. Summary Opinion 2010-157 Sec. 61; 71; 215; gross income definition; alimony; alimony; termination of payments on death; rehabilitative alimony.
Collette M. Lewis T.C. Summary Opinion 2010-156 Sec. 162; 262; 274; 274; 280F; 6001; 6651; 6654; business expenses; living expenses; travel and entertainment; business expense substantiation; luxury auto and listed property; required records; failure to file or pay; failure to pay estimated tax; recordkeeping; substantiation; documentation; education expenses; new trade or business.
Frederick William-Christopher Heidemann T.C. Summary Opinion 2010-155 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; rejection of collection alternative; failure to provide information; financial hardship.
James D. Groat Jr. T.C. Summary Opinion 2010-154 Sec. 162; 212; 262; 274; 280F; business expenses; expenses for producing income; living expenses; business expense substantiation; luxury autos and listed property; legal fees related to spousal support payments; office expenses denied.
Marvina Darlene Harper T.C. Summary Opinion 2010-153 Sec. 6015; innocent spouse relief; reason to know tax liabilities would not be paid; economic hardship.
Jerry M. Slota et ux. T.C. Summary Opinion 2010-152 Sec. 351; 6662; transfer to controlled corporation; accuracy-related penalty; amounts received and transferred to new corporation income to taxpayers not corporation.
Kelly Lynn Madsen T.C. Summary Opinion 2010-151 Sec. 162; 262; 274; 6001; 6662; business expenses; living expenses; business expense substantiation; required records; accuracy-related penalty; travel expenses; tugboat engineer; transportation industry employee; type of work performed.
Lisa Hamilton Savary T.C. Summary Opinion 2010-150 Sec. 901; 911; 6662; foreign tax credit; earned income exclusion; accuracy-related penalty; income U.S. citizen received taxable under France-U.S. tax treaty; income earned exclusively in France; entitlement to foreign tax credit.
Gerald W. Chiarito Jr. et ux. T.C. Summary Opinion 2010-149 Sec. 1; 63; 121; individual taxes; taxable income; gain on sale of residence; failure to reside in residence for at least two years; disqualification from prorated exclusion.
Carlos J. Martinez T.C. Summary Opinion 2010-148 Sec. 6330; 6651; hearing before levy; failure to file or pay; collection due process; challenge of underlying tax liability; deemed receipt of deficiency notice; failure to propose collection alternative.
Cynthia Ward T.C. Summary Opinion 2010-147 Sec. 6213; 6330; deficiencies and Tax Court petitions; hearing before levy; collection due process; jurisdiction; timely filed petition; notice of determination not issued.
Carlos Sada Jr. et ux. T.C. Summary Opinion 2010-146 Sec. 162; 167; 212; 213; 263; 274; 280F; 1001; 1245; 6662; business expenses; depreciation; expense of producing income; medical expenses; capital expenditures; business expense substantiation; luxury auto and listed property; gain or loss; accuracy-related penalty; deductions related to vehicle sales; trade or business expenses; losses on sale of vehicles; trade or business.
Gary Allen Rozar et ux. T.C. Summary Opinion 2010-145 Sec. 162; 262; 274; 6662; business expenses; living expenses; business expense substantiation; accuracy-related penalty; minister; amended returns.
Mark Pennington T.C. Summary Opinion 2010-144 Sec. 6072; 6651; 7502; income tax filing time; failure to file or pay; timely mailing as timely filing; failure to prove return timely filed.
Rockwood Gewanna Summerfield Jr. T.C. Summary Opinion 2010-143 Sec. 162; 262; travel expenses; living expenses; tax home; principal place of employment; journeyman pipefitter.
Roulette William Smith T.C. Summary Opinion 2010-142 Sec. 61; 162; 274; 6001; gross income definition; business expenses; business expense substantiation; required records; recordkeeping; documentation; substantiation; disorganized recordkeeping.
Maria Elena Towell T.C. Summary Opinion 2010-141 Sec. 170; 501; charitable deductions; charities; failure to provide qualified appraisal for timeshare donation; documentation; substantiation; recordkeeping.
Russell E. McLeod et ux. T.C. Summary Opinion 2010-1340 Sec. 6662; accuracy-related penalty; continuance; failure to produce documents.
Gloria G. Jones T.C. Summary Opinion 2010-139 Sec. 6020; 6651; 6654; substitute returns; failure to file or pay; failure to pay estimated tax; dummy returns; reasonable defense for penalties; legal and emotional problems.
Gilbert Saunders T.C. Summary Opinion 2010-138 Sec. 167; 168; 170; 263; 1016; 6651; 6662; depreciation deduction; ACRS; charitable deduction; capital expenditures; adjustments to basis; failure to file or pay; accuracy-related penalty; landlord's deductions; substantiation; documentation; recordkeeping; negligent reliance on tax professional.
Donald Joseph Byk T.C. Summary Opinion 2010-137 Sec. 6203; 6320; 6321; 6322; 6330; assessment method; hearing on filing lien notice; liens for taxes; period of tax lien; hearing before levy; collection due process; legal and procedural requirements not met by IRS; IRS could not proceed with lien; irregularities.
Randy M. Javorski et ux. T.C. Summary Opinion 2010-136 Sec. 163; 165; 166; 6662; interest; worthless stock; bad debts; accuracy-related penalty; advances to shareholder's corporation.
Donald A. Hackenberg T.C. Summary Opinion 2010-135 Sec. 61; 72; 401; 402; 414; 6662; 7463; gross income definition; annuities; pension plans; trust beneficiary's tax; domestic relations order; accuracy-related penalty; small Tax Court cases; interest in pension plan of former spouse; qualified domestic relations order; distributions from pension plan included in income.
James Michael Adams et ux. T.C. Summary Opinion 2010-134 Sec. 274; 469; 6662; business expense substantiation; passive loss limitations; accuracy-related penalty; personal expenses not deductible; travel and entertainment recordkeeping; documentation; vehicle expenses.
Vladimir Shpilrain T.C. Summary Opinion 2010-133 Sec. 162; 262; 274; business expenses; living expenses; business expense substantiation; recordkeeping; documentation; professor's research and writing; relationship to trade or business; business purpose for travel.
David R. Holland T.C. Summary Opinion 2010-132 Sec. 67; 274; 280F; 6001; miscellaneous deductions; travel and entertainment; luxury auto and listed property; required records; recordkeeping; documentation; business expenses substantiation; employee business expenses; Cohan rule; substantiation provided by employers.
Toni Marie Ognibene T.C. Summary Opinion 2010-131 Sec. 213; 274; 280F; 6001; medical expenses; business expense substantiation; luxury auto and listed property; required records; recordkeeping; documentation; charitable deduction.
Charles Fowler Jacobson T.C. Summary Opinion 2010-130 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; reliance on tax preparation software; reasonable cause for underpayment; good faith.
Carolee Flygare Argyle T.C. Summary Opinion 2010-129 Sec. 6013; 6015; joint returns; innocent spouse relief; pension income of spouse; equitable; factors weighed.
Dennis W. Gaffney T.C. Summary Opinion 2010-128 Sec. 6050P; 6201; 6662; debt discharge information returns; assessment authority; accuracy-related penalty; cancellation of debt income; COD; identifiable event justifying discharge of indebtedness.
Svend F. Stenslet et ux. T.C. Summary Opinion 2010-127 Sec. 67; 162; 262; 6662; 6664; miscellaneous deductions; business expenses; living expenses; accuracy-related penalty; penalty definitions and special rules; farming activity; massage therapist; trade or business expenses; employment related expenses vs. personal.
Bahman Ahmadian et ux. T.C. Summary Opinion 2010-126 Sec. 170; 501; charitable deduction; charities; eligible charity; qualifying organization.
Henry Anthony Williams T.C. Summary Opinion 2010-125 Sec. 71; 215; alimony; alimony; payments not made under divorce decree or separation agreement.
Tommy C. Vasquez T.C. Summary Opinion 2010-124 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; failure to show custodial parent.
Paul Deltoro et ux. T.C. Summary Opinion 2010-123 Sec. 162; 6651; travel expenses; failure to file or pay; pipefitter; employment away from home; indefinite vs. temporary; commute. Mark Antony Mihalick-Jarosak T.C. Summary Opinion 2010-122 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; noncustodial parent; release of claim; Form 8332.
Wilbert Lee Hayes et al. T.C. Summary Opinion 2010-121 Sec. 6015; innocent spouse relief; former spouse's unreported interest income; disallowed business expenses.
Michael Paquin et ux. T.C. Summary Opinion 2010-120 Sec. 162; 183; 212; 6662; business expenses; not-for-profit activities; expenses of producing income; accuracy-related penalty; hobby losses; motocross racing activity.
Alina Olivera T.C. Summary Opinion 2010-119 Sec. 6013; 6015; joint returns; innocent spouse relief; factors weighed in favor of taxpayer for relief.
John Thomas Bayse T.C. Summary Opinion 2010-118 Sec. 104; damage awards and sick pay; firefighter injured on duty; not made under workers compensation act.
Roelio Martinez et ux. T.C. Summary Opinion 2010-117 Sec. 6212; 6213; 7502; notice of deficiency; deficiencies and Tax Court petitions; timely mailing as timely filing; date on FedEx electronic label as postmark.
Sharon K. Bell T.C. Summary Opinion 2010-116 Sec. 6213; 6662; 7502; deficiencies and Tax Court petitions; accuracy-related penalty; timely mailing as timely filing; proof of mailing date of petition.
Gregory John Bahas et ux. T.C. Summary Opinion 2010-115 Sec. 469; passive loss limitations; licensed real estate agent exception.
Timothy D. Nelson T.C. Summary Opinion 2010-114 Sec. 72; 401(k); early distributions; cash or deferred arrangements; 10-percent early distribution penalty.
Caron Wilma Riganti T.C. Summary Opinion 2010-113 Sec. 6013; 6015; joint returns; innnocent spouse relief; factors weighed and don't support relief.
James Allen Gregoline T.C. Summary Opinion 2010-112 Sec. 6651; 6673; 6702; 7503; failure to file or pay; damages for delay; frivolous returns; timeliness-weekends and holidays; frivolous arguments; compensation includable in income.
Tessie A. Manuel T.C. Summary Opinion 2010-111 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; husband's children as qualifying children not shown.
Stephen Perry Bream T.C. Summary Opinion 2010-110 Sec. 1361; 1362; 6001; 6020; 6037; 6651; 6662; 7491; S corporations; S corporation election; required records; substitute returns; S corporation information returns; failure to file or pay; accuracy-related penalty; burden of proof; loss from passthrough entity denied; failure to substantiate stock basis.
Asif Hafeez T.C. Summary Opinion 2010-109 Sec. 162; 167; 263; 374; 6651; 6662; business expenses; depreciation deduction; capital expenditures; business expense substantiation; failure to file or pay; accuracy-related penalty; depreciation deduction vs. lease expense; purchase vs. lease.
Allison Lea Mullins et vir T.C. Summary Opinion 2010-108 Sec. 24; 151; 152; 6015; child credit; personal exemption; dependent definition; innocent spouse relief; children of former husband.
Laura A. Brady T.C. Summary Opinion 2010-107 Sec. 6012; 6013; 6015; 6064; filing requirements; joint returns; innocent spouse relief; signature on return; no joint return filed; relief not appropriate.
Magdalene H. Smolen T.C. Summary Opinion 2010-106 Sec. 6013; 6015; joint returns; innocent spouse relief; equitable relief; unreported income by spouse; factors weighed against relief.
Yang Julia Xiang et al. T.C. Summary Opinion 2010-105 Sec. 45K; nonconventional fuel credit; victim of fraud scheme interest in landfill producing alternative fuels.
Lyle D. Guldager T.C. Summary Opinion 2010-104 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; failure to propose collection alternatives; evidence of abuse of discretion by IRS.
Timothy MacArthur Daye Sr. et al. T.C. Summary Opinion 2010-103 Sec. 6015; innocent spouse relief; economic hardship; knowledge liability would not be paid.
Willie J. Moore et ux. T.C. Summary Opinion 2010-102 Sec. 274; 280F; 6001; 6651; 6662; business expense substantiation; luxury autos and listed property; required records; failure to file or pay; accuracy-related penalty; taxpayer's mileage logs inadequate; recordkeeping; documentation.
Joan M. Simcox T.C. Summary Opinion 2010-101 Sec. 6015; innocent spouse relief; request filed late; six-month limitations period; Lantz.
Arthur E. Boyce et ux. T.C. Summary Opinion 2010-100 Sec. 179; expensing business assets; lease not purchase of asset.
Curtis Riggins et ux. T.C. Summary Opinion 2010-99 Sec. 1361; 6662; 6664; 7491; S corporation; accuracy-related penalty; penalty definitions and special rules; burden of proof; unreported income from S corporation; good faith actions.
Daniel Paul Burgess T.C. Summary Opinion 2010-98 Sec. 7430; attorney's fees; recovery of litigation costs.
Donald Brown T.C. Summary Opinion 2010-97 Sec. 61; 162; 274; 280A; 6662; 6664; gross income defined; business expenses; travel and entertainment; business use of home; accuracy-related penalty; penalty definitions and special rules; business expense substantiation; recordkeeping; documentation; unreported income; relationship of expenses to business.
Martha Ann Olson T.C. Summary Opinion 2010-96 Sec. 166; 167; 197; 6651; bad debts; depreciation deduction; amortization of intangibles; failure to file or pay; existence of intangibles not substantiated; existence of bad debts not substantiated; worthlessness.
Colleen A. Lynch T.C. Summary Opinion 2010-95 Sec. 67; 162; 183; 212; 274; 6001; miscellaneous deductions; business expenses; not-for-profit activities; expenses of producing income; business expense substantiation; required records; hobby losses; recordkeeping; documentation; vehicle expenses.
Trieu M. Le et ux. T.C. Summary Opinion 2010-94 Sec. 162; 165; 6662; business expenses; losses; accuracy-related penalty; professional gambler; business of gambling for profit; losses deductible on Schedule C.
Patricia A. Nocoletti T.C. Summary Opinion 2010-93 Sec. 6013; 6015; joint returns; innocent spouse relief; knowledge liabilities wouldn't be paid by ex-spouse.
Philip Leslie Holt T.C. Summary Opinion 2010-92 Sec. 61; 62; gross income definition; adjusted gross income; gross income offset by reimbursed business expenses.
Ronald Collis T.C. Summary Opinion 2010-91 Sec. 6015; innocent spouse relief; granted for portion of unreported income; income earned during incarceration.
Marcel Ajah et ux. T.C. Summary Opinion 2010-90 Sec. 469; 6651; 6662; passive loss limitations; failure to file or pay; accuracy-related penalty; rental real estate activities; real estate professional; material participation; evidence of participation; election to aggregate properties; $25,000 passive loss exception.
Leroy Davis et ux. T.C. Summary Opinion 2010-89 Sec. 62; 63; 67; 68; adjusted gross income; taxable income; miscellaneous deductions; limitations on deductions; city employees; unreimbursed expenses as miscellaneous itemized deductions; compensation on fee basis.
Richard G. Abbott et ux. T.C. Summary Opinion 2010-88 Sec. 61; 108; cancellation of debt income; discharge of indebtedness; state tax refund; tax benefit rule; year of cancellation of debt.
Shannon B. Byrd et ux. T.C. Summary Opinion 2010-87 Sec. 72; 163; 168; 280F; 446; 6662; early distributions; mortgage interest; ACRS depreciation; luxury autos and listed property; clear reflection of income; accuracy-related penalty; income and cost of goods sold calculations adjusted.
Timothy L. Williams T.C. Summary Opinion 2010-86 Sec. 24; 61; 85; 162; 170; 262; 6001; 6651; 6664; child credit; gross income definition; unemployment compensation; business expenses; charitable deduction; living expenses; required records; failure to file or pay; penalty definitions and special rules; recordkeeping; documentation; substantiation.
Thomas E. Dykes et al. T.C. Summary Opinion 2010-85 Sec. 6015; innocent spouse relief; retirement income; knowledge of income; economic hardship.
Thomas G. Martin et ux. T.C. Summary Opinion 2010-84 Sec. 7121; 7122; closing agreements; compromises; offer-in-compromise; was settlement agreement entered into; doctrine of accord and satisfaction; taxpayer's check cashed.
Brett M. Ellman T.C. Summary Opinion 2010-83 Sec. 162; 165; 174; 263; business expenses; losses; research and development expenses; capital expenditures; active trade or business requirement; reasonable prospect of recovery.
Natarajan Palaniappan et al. T.C. Summary Opinion 2010-82 Sec. 163; 213; 6001; 6651; mortgage interest; medical expenses; required records; failure to file or pay; substantiation; recordkeeping; documentation; failure to timely file.
Laurence L. Grabowski T.C. Summary Opinion 2010-81 6330; 6331; hearing before levy; levy and distraint; collection due process; opportunity to contest underlying liability; failure to provide information or collection alternative.
Andre Keith Moore T.C. Summary Opinion 2010-80 Sec. 1; 2; 21; 24; 32; 151; 152; individual tax rates; head of household; child care credit; child credit; earned income credit; personal exemptions; dependent definition; qualifying child or relative.
Muhammad Ahmed Alvi T.C. Summary Opinion 2010-79 Sec. 162; 183; 195; 6651; 6654; business expenses; not-for-profit activities; start-up expenses; failure to file or pay; failure to pay estimated tax; hobby losses; expenses as start-up costs.
David Cameron Parker T.C. Summary Opinion 2010-78 Sec. 1401; 1402; 6662; 6664; self-employment tax; self-employment income; accuracy-related penalty; penalty definitions and special rules; reliance on tax preparation software no excuse; accuracy-related penalty sustained.
Ming Zeng T.C. Summary Opinion 2010-77 Sec. 162; 274; 280F; business expenses; business expense substantiation; luxury auto and listed property; travel expenses; documentation; recordkeeping; foreign travel.
Edmund Douglas Roberts T.C. Summary Opinion 2010-76 Sec. 170; 6651; charitable deduction; failure to file or pay; substantiation; documentation; recordkeeping.
Gregory J. Clinton et ux. T.C. Summary Opinion 2010-75 Sec. 24; 151; 152; child credit; personal exemptions; dependent defined; Form 8332 release; divorce decree not sufficient for release of exemption.
Zdzislaw F. Bednarski T.C. Summary Opinion 2010-74 Sec. 162; 262; 174; 280F; 6662; 6664; business expenses; living expenses; travel and entertainment; luxury auto and listed property; accuracy-related penalty; penalty definitions and special rules; portion of taxpayer's business expenses allowed.
Antoinette Withers T.C. Summary Opinion 2010-73 Sec. 6015; innocent spouse relief; factors weighed.
Ollie Marie Blade T.C. Summary Opinion 2010-72 Sec. 62; 72; 6211; adjusted gross income; early distributions; definition of deficiency; deduction of early withdrawal penalty from gross income.
Issa K. Shokeh T.C. Summary Opinion 2010-71 Sec. 162; 6662; 6664; business expenses; accuracy-related penalty; penalty definitions and special rules; no business operated.
Grant A. McDonald T.C. Summary Opinion 2010-70 Sec. 165; 6662; 6663; losses; accuracy-related penalty; fraud penalty; false deduction; false evidence.
Norman C. Johnson T.C. Summary Opinion 2010-69 Sec. 31; 6320; 6321; 6330; wage withholding credit; hearing on filing lien notice; liens for taxes; hearing before levy; collection due process; tax debt not discharged in bankruptcy; entitlement to credits; rejection of collection alternative.
Sung Hue Mei Hsu T.C. Summary Opinion 2010-68 Sec. 121; 6662; gain on sale of residence; accuracy-related penalty; percentage ownership in home; Schedule A itemized deductions.
Hong Zhu T.C. Summary Opinion 2010-67 Sec. 61; 165; 6662; gross income definition; losses; accuracy-related penalty; gambling loss substantiation; unreported gain on stock sale.
Edward Greene T.C. Summary Opinion 2010-66 Sec. 1, 24; 32; 152; individual tax; child credit; earned income credit; dependent definition; head of household; qualifying children; former girlfriend's niece and grand niece.
Douglas B. Ziegeler et ux. T.C. Summary Opinion 2010-65 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; failure to report income from K-1.
Dana L. Acoba T.C. Summary Opinion 2010-64 Sec. 6015; innocent spouse relief; knowledge liabilities would not be paid; no deficiency determination issued.
Matthew Harris et ux. T.C. Summary Opinion 2010-63 Sec. 165; 6651; losses; failure to file or pay; losses from joint venture; completed transaction; obligation to pay.
Carol Lynn Hood Venables T.C. Summary Opinion 2010-62 Sec. 6015; innocent spouse relief; abuse; knowledge liabilities would not be paid; factors weighed.
Dean L. Daniel et ux. T.C. Summary Opinion 2010-61 Sec. 6662; 7491; accuracy-related penalty; burden of proof; IRS not estopped issue not litigated.
Gabriel Mora et al. T.C. Summary Opinion 2010-60 Sec. 24; 151; 152; 6013; 6651; 6652; 7703; child credit; personal exemptions; dependent definition; joint returns; failure to file or pay; accuracy-related penalty; determination of marital status; dependency exemption for relatives in another country; not liable for accuracy-related penalty; unmarried couple and married filing joint.
Indrit Iljazi T.C. Summary Opinion 2010-59 Sec. 6015; innocent spouse relief; request for relief outside time limit.
Kevin Patrick McKenna et ux. T.C. Summary Opinion 2010-58 6330; 6331; 6651; 6654; hearing before levy; levy and distraint; failure to file or pay; failure to pay estimated tax; collection due process; mental health issues; reasonable cause; IRS refusal to abate penalties.
Osman Sirin et ux. T.C. Summary Opinion 2010-57 Sec. 61; 6662; gross income definition; accuracy-related penalty; overstatement of income and expenses; taxpayers' unfamiliarity with tax law; incorrect Form 1099-MISC.
Angela J. Brown T.C. Summary Opinion 2010-56 Sec. 151; 152; personal exemptions; dependent definition; custodial parent release; Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents.
Hoyt M. Orr et ux. T.C. Summary Opinion 2010-55 Sec. 62; 63; 67; 68; 72; 162; 165; 212; 6662; 6664; adjusted gross income; taxable income; miscellaneous deductions; limitations on deductions; annuities; losses; business expenses; expenses for production of income; accuracy-related penalty; penalty definitions and special rules; professional gambler; net gambling losses not deductible; accuracy-related penalty not imposed; good-faith mistake; reasonable error not inconsistent with reasonable cause and good faith; diminished mental capacity.
Albert Lawrence Bomer Jr. T.C. Summary Opinion 2010-54 Sec. 32; 6662; 6664; earned income credit; accuracy-related penalty; penalty definitions and special rules; income earned while incarcerated.
Jeffrey N. Wilkes T.C. Summary Opinion 2010-53 Sec. 170; 501; charitable contribution deduction; charities; gifts to individuals.
Cythinie Joane McCasland T.C. Summary Opinion 2010-52 Sec. 6015; innocent spouse relief; statutory time limit; time limitation invalid.
Andrea Fabiana Orellana T.C. Summary Opinion 2010-51 Sec. 61; 6001; 6214; 6662; gross income definition; required records; Tax Court jurisdiction; accuracy-related penalty; recordkeeping; substantiation; documentation; sales revenue online auction web site.
James L. Wright T.C. Summary Opinion 2010-50 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; bank deposits as unreported income.
Amanda Gentry T.C. Summary Opinion 2010-49 Sec. 162; 274; 280A; 6662; business expenses; business expense substantiation; business use of home; accuracy-related penalty; cost of goods sold vs. inventory; cash method taxpayer.
Paul Nelson White T.C. Summary Opinion 2010-48 Sec. 151; 152; personal exemptions; dependent definition; noncustodial parent; qualifying children; Form 8332; no waiver of rights; release of dependent claim.
Mary A. Scott T.C. Summary Opinion 2010-47 Sec. 162; 262; 274; business expenses; living expenses; business expense substantiation; documentation; recordkeeping; unreimbursed employee business expenses; union dues; uniforms; meals; flight attendant.
Nasser Ghaleb et ux. T.C. Summary Opinion 2010-46 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; nephews and sister dependents; claimed on other return; parents having priority claim.
Paul Edward Hendrickson et ux. T.C. Summary Opinion 2010-45 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; no waiver of rights; custodial parent; Form 8332; release of dependent claim.
James Thomas Colegrove et ux. T.C. Summary Opinion 2010-44 Sec. 72; 408; early distributions; IRAs; distributions from IRA vs. loan; premature distribution; 10-percent penalty tax.
Pamela L. Johnson-Thomas T.C. Summary Opinion 2010-43 Sec. 6320; 6330; 6404; 6502; hearing on filing lien notice; hearing before levy; abatements; collection after assessment; collection due process; failure to make payments on liabities.
Roger R. Holmes et ux. T.C. Summary Opinion 2010-42 Sec. 61; 107; 162; 262; 274; 6001; gross income definition; rental value of parsonage; business expenses; living expenses; business expense substantiation; required records; recordkeeping; documentation.
Tomasz Koziej T.C. Summary Opinion 2010-41 Sec. Sec. 61; 6662; 6664; gross income definition; accuracy-related penalty; penalty definitions and special rules; unreported income; bank account deposits; bank deposits method; loan repayments.
Leopold Koziej et ux. T.C. Summary Opinion 2010-40 Sec. 61; 6662; 6664; gross income definition; accuracy-related penalty; penalty definitions and special rules; unreported income; bank account deposits; bank deposits method.
Carl D. Naso et ux. T.C. Summary Opinion 2010-39 Sec. 164; taxes; sales tax paid on purchase of new home; not retail sale.
Jason Dewey et ux. T.C. Summary Opinion 2010-38 Sec. 164; taxes; sales tax paid on purchase of new home; not retail sale.
Paul Fucaloro et ux. T.C. Summary Opinion 2010-37 Sec. 162; 162; 183; 274; 6001; business expenses; travel expenses; not-for-profit activities; business expense substantiation; required records; recordkeeping; documentation; boxing activity.
Lee Edward Elverson et ux. T.C. Summary Opinion 2010-36 Sec. 151; 152; 162; 170; 262; 274; 280F; 501; 6651; 6652; personal exemptions; dependent definition; business expenses; charitable contributions; living expenses; business expense substantiation; luxury auto and listed property; charities; failure to file or pay; accuracy-related penalty; substantiation; documentation; recordkeeping.
Ernesto Salcido Contreras et ux. T.C. Summary Opinion 2010-35 Sec. 71; 215; alimony; alimony; mortgage payments as alimony.
Donald R. Hill T.C. Summary Opinion 2010-34 Sec. 61; 86; 6662; 6664; gross income definition; benefits income inclusion; accuracy-related penalty; penalty definitions and special rules; social security; failure to include amounts in income; mitigating circumstances.
Paul Thaddeus Banach T.C. Summary Opinion 2010-33 Sec. 61; 71; 215; 6662; 6664; gross income definition; alimony; alimony; accuracy-related penalty; penalty definitions and special rules; lump-sum payments not alimony; obligation to repay; professional advice.
Philip Sams T.C. Summary Opinion 2010-32 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; jurisdiction; notice of deficiency received; financial status and not proceeding with levy.
Joe Stewart T.C. Summary Opinion 2010-31 Sec. 6015; innocent spouse relief; knowledge of income; economic hardship.
Dennis E. Kalinoski T.C. Summary Opinion 2010-30 Sec. 6651; failure to file or pay; incarceration no excuse for failure to file; physical and mental health.
David Paul Morgan T.C. Summary Opinion 2010-29 Sec. 61; gross income definition; unreported income; receipt of check; check not cashed; constructive income; agreement not to cash check.
M. Murray Mantell et ux. T.C. Summary Opinion 2010-28 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; no unpaid liability; IRS not pursuing levy.
Patricia Conway T.C. Summary Opinion 2010-27 Sec. 170; 274; 280F; 6662; charitable deduction; business expense substantiation; luxury auto and listed property; accuracy-related penalty; recordkeeping; documentation; unreported rental income.
James L. Purdy et ux. T.C. Summary Opinion 2010-26 Sec. 67; 162; miscellaneous deductions; business expenses; legal expenses; unreimbursed employee business expenses.
Maurice Byles T.C. Summary Opinion 2010-25 Sec. 2; 32; 151; 152; head of household; earned income credit; personal exemption; dependent definition.
Wayne J. Constantine T.C. Summary Opinion 2010-24 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; delay penalty avoided.
Clyde Theodore Moore Jr. T.C. Summary Opinion 2010-23 Sec. 6211; 6402; deficiency definition; authority to make refunds; no 1099; pension income unreported.
Katherine Witherspoon Kannard et al. T.C. Summary Opinion 2010-22 Sec. 6013; 6015; joint returns; innocent spouse relief; knowledge of omitted income; economic hardship; benefitting from omitted income.
Edmund Dougla Roberts T.C. Summary Opinion 2010-21 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; lack of jurisdiction; notice of lien filing invalid; mailing to last known address.
Walter L. Selph et ux. T.C. Summary Opinion 2010-20 Sec. 6320; 6330; 6651; hearing on filing lien notice; hearing before levy; failure to file or pay; collection due process; illness reasonable cause for failure to file and pay.
Norman J. Kelley T.C. Summary Opinion 2010-19 Sec. 86; benefits income inclusion; Social Security benefits; modified adjusted gross income.
Ken Ryan Inc. T.C. Summary Opinion 2010-18 Sec. 6320; 6330; 6656; hearing on filing lien notice; hearing before levy; failure to deposit taxes; trust fund taxes; collection due process; reliance on account; payroll taxes; not willful neglect.
Rudolph Farquhar T.C. Summary Opinion 2010-17 Sec. 67; 6662; miscellaneous deductions; accuracy-related penalty; rental real estate loss; substantiation; recordkeeping; documentation. Norma Kay Litton T.C. Summary Opinion 2010-16 Sec. 2; 24; 152; head of household; child credit; dependent definition; custodial parent; physical custody; days in custody.
Kelly A. Smith T.C. Summary Opinion 2010-15 Sec. 71; 215; alimony; alimony; payments under divorce decree.
Dawnee Cochran T.C. Summary Opinion 2010-14 Sec. 1; 2; 32; 151; 152; individual tax; head of household; earned income credit; personal exemptions; dependent definition; niece and nephew not qualifying children.
Jon Michael Rogers T.C. Summary Opinion 2010-13 Sec. 6015; 6330; innocent spouse relief; hearing before levy; collection due process; equitable relief.
Jay A. Durrance T.C. Summary Opinion 2010-12 Sec. 162; 262; travel expenses; living expenses; job indefinite; tax home.
Ruben Roberto Flores T.C. Summary Opinion 2010-11 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; qualifying children; refundable child credit.
Allan L. Blank T.C. Summary Opinion 2010-10 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; IRS submitted inconsistent documentation of mailing of notice of deficiency; Form 4340 inconsistent.
Barry Mamoudou T.C. Summary Opinion 2010-9 Sec. 151; 152; personal exemptions; dependent definition; girlfriend's children; girlfriend eligible to claim children; qualifying children.
Genise A. Conner T.C. Summary Opinion 2010-8 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemption; dependent definition; niece living with taxpayer; qualifying child.
Roddie L. Evans et ux. T.C. Summary Opinion 2010-7 Sec. 162; 274; 6001; business expenses; business expense substantiation; required records; recordkeeping; documentation; use of per diem method impermissible.
Andrew A. Shah T.C. Summary Opinion 2010-6 Sec. 162; 162; 262; 274; 6662; business expenses; travel expenses; living expenses; business expense substantiation; accuracy-related penalty; recordkeeping; documentation; reliance on tax return preparer.
John C. Armbrust T.C. Summary Opinion 2010-5 Sec. 72; 401(k); 408; early distributions; cash or deferred arrangements; IRAs; first-time homebuyer exemption from additional tax.
Patricia A. Kelly T.C. Summary Opinion 2010-4 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; reliance on tax preparer not reasonable; documentation provided preparer.
Ronald Stewart Armstrong T.C. Summary Opinion 2010-3 Sec. 162; 165; 213; 1244; 6001; business expenses; worthless stock; medical expenses; small business stock; required records; recordkeeping; substantiation; documentation; requirements for Sec. 1244.
Michael Raymond Glatfelter Sr. T.C. Summary Opinion 2010-2 Sec. 71; 215; alimony; alimony; legal fees for divorce not alimony; amounts payable after death.
Howard Slater et ux. T.C. Summary Opinion 2010-1 Sec. 61; 409A; 6212; 6662; 7121; gross income definition; inclusion in gross income of deferred compensation; notice of deficiency; accuracy-related penalty; closing agreements; estoppel.

--Last Update 01/01/10