Small Business Taxes & Management

Tax Court Cases--2012


Small Business Taxes & ManagementTM--Copyright 2012, A/N Group, Inc.

 

Below is a list of the 2012 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. 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--2011
Tax Court Cases--2010
Tax Court Cases--2009
Tax Court Cases--2008
Tax Court Cases--2007
Tax Court Cases--2006
Tax Court Cases--2005
Tax Court Cases--2004

 

Cumulative Cases - 2012

Tax Court Cases

Rachel George 139 T.C. No. 19 Sec. 4; 151; 152; child credit; personal exemptions; dependent definition; release of claim to dependency exemption valid.
Billy Edward Armstrong et ux. 139 T.C. No. 18 Sec. 151; 152; personal exemptions; dependent definition; court order allowing deduction conditional on being current on child support; substitute for Form 8332.
Theodore B. Gould et al. 139 T.C. No. 17 Sec. 165; 172; 6320; 6330; 6501; 6662; 6663; losses; net operating losses; hearing on filing lien notice; hearing before levy; limitations on assessments; accuracy-related penalty; fraud penalty; collection due process; bankruptcy liquidating trust; returns not fraudulent; assessments not time barred.
Francis J. Dirico et ux. 139 T.C. No. 16 Sec. 167; 469; depreciation deduction; passive loss limitations; self-rental; passive activity income; income from land-only lease non-passive.
Robert D. Packard 139 T.C. No. 15 Sec. 36; first-time homebuyer credit; married couple; taxpayers individually qualified for credit under different paragraphs of law.
Charles R. Irby et ux. et al. 139 T.C. No. 14 Sec. 170; charitable deduction; protected in perpetuity; qualified appraisal; contemporaneous written acknowldegment.
Whitehouse Hotel Limited Partnership 139 T.C. No. 13 Sec. 170; 6662; 6664; charitable deduction; accuracy-related penalty; penalty definitions and special rules; valuation of facade easement; gross valuation misstatement penalty.
Raymond Cohen 139 T.C. No. 12 Sec. 7623; expenses of detecting frauds; whistleblower's challenge of IRS decision not to pursue.
Robert S. Yarish et ux. 139 T.C. No. 11 Sec. 401; 402; 410; 501; pension plans; trust beneficiary's tax; minimum participation; tax-exempt organizations; ESOP; vested accrued interest in plan; disqualification of plan; portion of plan taxable; highly compensated employee.
Norman Hinerfeld 139 T.C. No. 10 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer-in-compromise; ex parte communication; trust fund recovery penalties.
Arnold Bruce Winslow 139 T.C. No. 9 Sec. 6012; 6020; 6651; 6673; filing requirements; dummy returns; failure to file or pay; damages for delay; substitute for return; notices of deficiencies valid; frivolous return penalty; reasonable cause.
Hewlett-Packard Co. et al. 139 T.C. No. 8 Sec. 41; 174; 448; research credit; research expenses; cash accounting limitations; definition of average annual gross receipts for research credit.
Gaughf Properties LP et al. 139 T.C. No. 7 Sec. 6229; partnership assessment limitations; assessment period open because partnership identifying information did not meet requirements.
Thrifty Oil Co. et al. 139 T.C. No. 6 Sec. 162; 312; 351; 357; 358; business expenses; effects on earnings and profits; transfers to controlled corporation; assumed liabilities; basis to distributees; environmental remediation expenses; losses previously realized as capital losses.
Gerdau MacSteel Inc. et al. 139 T.C. No. 5 Sec. 162; 351; 6662; business expenses; transfer to controlled corporation; accuracy-related penalty; nonqualified preferred stock; economic substance.
Luther Herbert Allcorn III 139 T.C. No. 4 Sec. 6404; 6662; 7405; abatements; interest on erroneous refunds; erroneous refund suits; taxpayer's error; limitations on abatement.
Joseph Veriha et ux. 139 T.C. No. 3 Sec. 469; passive losses; leasing of personal property between related entities; non-passive income; self-rental rule; each tractor and trailer separate item of property.
Martin Olive 139 T.C. No. 2 Sec. 280E; 6662; illegal drug sales; accuracy-related penalty; income underreported; failure to maintain records; deduction of business expenses related to medical marijuana sales.
Leah M. Carlebach et vir. 139 T.C. No. 1 Sec. 21; 24; 151; 152; 6651; 6662; 7522; child care credit; child credit; personal exemptions; dependent definition; failure to file or pay; accuracy-related penalty; content of notices; children not U.S. citizens; Reg. Sec. 1.152-2(a)(1); source of citizenship.

Upen G. Patel et ux. 138 T.C. No. 23 Sec. 170; charitable deduction; donation of house to fire department for destruction; demolition contemplated; deduction of partial interest in property.
Jack Trugman et ux. 138 T.C. No. 22 Sec. 36; first-time homebuyer credit; home purchased by S corporation.
Faina Bronstein 138 T.C. No. 21 Sec. 163; 6662; mortgage interest; accuracy-related penalty; interest on $1 million debt limit; $500,000 limit married filing separately.
Shannon L. Fernandez 138 T.C. No. 20 Sec. 104; 402; 414; damage awards and sick pay; trust beneficiary's tax; pension definitions; disability pay of former spouse not excludable; alternate payee; qualified domestic relations order.
Thomas Edward Settles 138 T.C. No. 19 Sec. 6330; 7459; hearing before levy; reporting of Tax Court decisions; bankruptcy proceeding; automatic stay and dismissal of petition.
Hershal Weber 138 T.C. No. 18 Sec. 3102; 3402; 6213; 6330; 6331; 6402; 6672; 7422; deduction of FICA tax from wages; income tax collected at source; deficiencies and Tax Court petitions; hearing before levy; levy and distraint; authority to make refunds; failure to pay over tax; refund suits; income tax refund applied to trust fund penalty assessment.
Rosemarie E. Harrison 138 T.C. No. 17 Sec. 893; 894; foreign government employees' pay; treaty exemptions; permanent U.S. resident; employee of German government.
Ramona L. Mitchell 138 T.C. No. 16 Sec. 170; 6662; charitable deductions; accuracy-related penalty; conservation easement; subordination requirements; so-remote-as-to-be-negligible standard not applicable; deed of trust not subordinated to conservation easement.
Jay Sewards et ux. 138 T.C. No. 15 Sec. 104; 6662; damage awards and sick pay; accuracy-related penalty; disability retirement payments based on length of service; work-related injury; payments not excludable; accuracy-related penalty not sustained.
Estate of Clyde W. Turner Sr. et al. 138 T.C. No. 14 Sec. 2036; 2044; 2056; 2519; retained life estates; marital deduction property; marital deduction; dispositions of life estates; assets passing to surviving spouse.
Carol Diane Gray 138 T.C. No. 13 Sec. 6015; 6213; 6320; 6330; 6404; 7502; 7503; innocent spouse relief; deficiencies and Tax Court petitions; hearing on filing lien notice; hearing before levy; abatements; timely mailing is timely filing; timeliness weekends and holidays; collection due process; jurisdiction; late filed petition; contents of determination letter.
Rawls Trading LP et al. 138 T.C. No. 12 Sec. 6222; 6225; 6230; 6231; partnership return consistency; partnership assessments; partnership administrative changes; partnership item definitions; tiered partnership; son-of-BOSS transaction; FPAA issued to interim partnership before proceedings complete for source partnerships; jurisdiction.
George C. Huff 138 T.C. No. 11 Sec. 932; U.S.-Virgin Islands tax rules; jurisdiction; IRS deficiency valid; U.S. citizen; bona fide U.S. Virgin Islands resident.
John J. McLaine 138 T.C. No. 10 Sec. 31; 6320; 6330; 6651; 6654; wage withholding credit; hearing on filing lien notice; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; exercise of nonqualified stock options; withheld income taxes.
Jonathan E. Stromme et al. 138 T.C. No. 9 Sec. 131; foster care payments.
Charles J. Sophy et al. 138 T.C. No. 8 Sec. 163; mortgage interest; home acquisition and home equity indebtedness; unmarried individuals; co-owners; $1.1 million limit applied on per residence basis.
Research Corp. 138 T.C. No. 7 Sec. 501; 501(c)(3); 4980; 6511; 6512; tax exempt organizations; charities; qualified plan asset reversions; limitations on refunds; Tax Court petition limitations.
Tigers Eye Trading LLC et al. 138 T.C. No. 6 Sec. 6231; 6233; 6662; partnership item definitions; partnership status redeterminations; accuracy-related penalty; adjustment of outside basis; gross valuation misstatement penalties; son-of-BOSS.
Eugene Kaprowski 138 T.C. No. 5 Sec. 6015; innocent spouse relief; res judicata; small case procedure; participation in prior proceeding.
Francis T. Foster et ux. 138 T.C. No. 4 Sec. 36; first-time homebuyer credit; qualification for credit; principal residence owned within three years of purchase.
Myles Lorentz Inc. 138 T.C. No. 3 Sec. 34; 4041; 4081; 6421; 6427; 7701; credit for fuel taxes; special fuels tax; gasoline tax; nonhighway use of gas; nontaxable fuels; definitions; qualification of tractors for off-highway exception.
Caltex Oil Venture et al. 138 T.C. No. 2 Sec. 461; 6226; year of deduction; partnership court review; intangible drilling costs; economic performance and 3-1/2 month rule; FPAA.
Ann Marie Minihan et al. 138 T.C. No. 1 Sec. 6015; 6331; innocent spouse relief; levy and distraint; right to 50 percent interest in joint bank account levied by IRS; entitlement to refund if innocent spouse.

 

Memorandum Decisions

John J. Norman Jr. et ux. T.C. Memo. 2012-360 Sec. 163; 6662; mortgage interest; accuracy-related penalty; investment interest; allocation of interest; property split from residence as investment property.
Edward R. Zampella T.C. Memo. 2012-359 Sec. 36; first-time homebuyer credit; purchase of residence from estate of which he was beneficiary.
Donald R. Fitch et ux T.C. Memo. 2012-358 Sec. 162; 172; 197; 212; 469; 6662; business expenses; net operating losses; amortization of intangibles; expense of producing income; passive loss limitations; accuracy-related penalty.
Robert W. Parker et ux T.C. Memo. 2012-357 Sec. 162; 453; 6662; business expenses; installment method; accuracy-related penalty; substantiation; documentation; recordkeeping; election out of installment method.
Jorge Martinez T.C. Memo. 2012-356 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; noncustodial parent; release of exemption not attached to return; qualifying children.
Todd John Daniels T.C. Memo. 2012-355 Sec. 6501; limitations on assessments; unreported income; more than 25% of gross income.
Gabriel Villagrana T.C. Memo. 2012-354 Sec. 151; 152; personal exemption; dependent definition; release of claim of exemption; substance of Form 8332.
Richard D. Rasmussen et ux. T.C. Memo. 2012-353 Sec. 162; 163; 262; 274; 280F; 6651; 6662; business expenses; mortgage interest; living expenses; travel and entertainment; luxury auto and listed property; failure to file or pay; accuracy-related penalty; recordkeeping; substantiation; documentation.
David Matthew Hanson et ux. T.C. Memo. 2012-352 Sec. 24; 151; 152; 6651; child credit; personal exemptions; dependent definition; failure to file or pay; noncustodial parent; release of claim for exemption; Form 8332; copy of divorce settlement not release of claim.
Paula J. Halata T.C. Memo. 2012-351 Sec. 165; 170; losses; net operating loss; NOL; failure to raise issue of theft loss; NOL carryback.
Robert M. Scharringhausen T.C. Memo. 2012-350 Sec. 61; 172; 6651; 6663; 7602; gross income definition; net operating loss; failure to file or pay; fraud penalty; IRS examinations; unreported income; diversion of funds from businesses; summons improperly issued.
Elizabeth H. Ratcliffe T.C. Memo. 2012-349 Sec. 36; 6662; 7430; first-time homebuyer credit; accuracy-related penalty; attorney's fees; IRS position substantially justified.
Atef Sa'd T.C. Memo. 2012-348 Sec. 71; 215; 6662; alimony; alimony; accuracy-related penalty; payment to former spouse not extinguished on death; attorney fees not deductible.
John Craig Schuller T.C. Memo. 2012-347 Sec. 61; 71; 215; 6662; gross income definition; alimony; alimony; accuracy-related penalty; military retirement pay includable in income; retirement paid to former wife not alimony.
Selvia Zaklama et al. T.C. Memo. 2012-346 Sec. 61; 72; 446; 1401; 1402; 6001; 6651; 6654; 6673; gross income definition; annuities; methods of accounting; self-employment tax; self-employment income; required records; failure to file or pay; failure to pay estimated tax; damages for delay; bank deposits analysis; unreported income; unreported rental income; self-employment income.
Walter C. Minnick et ux. T.C. Memo. 2012-345 Sec. 170; 6662; charitable deduction; accuracy-related penalty; conservation easement donation; bank mortgage not subordinated.
Karl E. Cross T.C. Memo. 2012-344 Sec. 6212; 6213; notice of deficiency; deficiencies and Tax Court petitions; lack of jurisdiction; notice of deficiency valid.
Carnell Specks et ux. T.C. Memo. 2012-343 Sec. 469; 1401; 1402; 6662; passive loss limitations; self-employment tax; self-employment income; accuracy-related penalty; security services provided as independent contractor; rental activities passive.
Business Integration Services Inc. T.C. Memo. 2012-342 Sec. 6320; 6330; 6331; hearing on filing lien notice; hearing before levy; levy and distraint; collection due process; challenge of tax liabilities.
Robert Perez Morales et al. T.C. Memo. 2012-341 Sec. 36; 6662; first-time homebuyer credit; accuracy-related penalty; present ownership interest in principal residence; reliance on tax preparation software.
Rawls Trading LP et al. T.C. Memo. 2012-340 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; Son-of-BOSS; FPAA; final partnership administrative adjustment; reasonable cause defense.
Allison T. O'Neil et vir T.C. Memo. 2012-339 Sec. 6015; innocent spouse relief; weighing of factors.
Howard B. Efron T.C. Memo. 2012-338 Sec. 162; 172; 183; 274; 6651; business expenses; net operating losses; not-for-profit activities; business expense substantiation; failure to file or pay; entitlement to NOL; hobby losses.
Lee Roy Sullivan Jr. T.C. Memo. 2012-337 Sec. 6330; hearing before levy; collection due process; rejection of collection alternative; failure to provide requested financial information.
W. Russell Van Camp et ux. T.C. Memo. 2012-336 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; disclosure of financial information; worsening position of taxpayer; no omission in administrative record.
ACM Environmental Services Inc. et al. T.C. Memo. 2012-335 Sec. 1; 316; 6662; maximum capital gains rate; dividend definition; accuracy-related penalty; capital contributions vs. loans; payment of personal expenses not loan repayments.
John A. Sernett T.C. Memo. 2012-334 Sec. 162; 183; business expenses; not-for-profit activities; hobby losses; car racing activity; history of losses; inability to increase income.
Kenneth R. Harris T.C. Memo. 2012-333 Sec. 104; 6651; 6654; damage awards and sick pay; failure to file or pay; failure to pay estimated tax; property damage not personal physical injury.
Joseph R. Posluns T.C. Memo. 2012-332 Sec. 274; 280F; 6001; 6662; business expense substantiation; luxury autos and listed property; required records; accuracy-related penalty; documentation; recordkeeping; unreimbursed employee business expenses; testimony unreliable.
Stephen M. Gaggero T.C. Memo. 2012-331 Sec. 1034; sale of residence; prior law; question of whether or not sale made to party; co-ownership of property; agreement to share profits.
Linda J. Romano-Murphy T.C. Memo. 2012-330 Sec. 3101; 3111; 6320; 6330; 6656; 6672; social security taxes; social security tax liability; hearing on filing lien notice; hearing before levy; failure to deposit taxes; failure to pay over taxes; collection due process; chief financial officer responsible person; trust fund recovery penalty.
Thomas S. Gluckman et ux. T.C. Memo. 2012-329 Sec. 402; 419A; 6662; trust beneficiary's tax; qualified asset account limits; accuracy-related penalty; cash value of insurance of terminated Sec. 419 welfare benefit plan included in shareholders' income.
Erik William Skidmore T.C. Memo. 2012-328 Sec. 5320; 6330; hearing on filing lien notice; hearing before levy; collection due process; tax liability not at issue.
G.D. Parker Inc. T.C. Memo. 2012-327 Sec. 162; 362; 482; 1442; 1461; 6320; 6651; 6656; 6662; business expenses; basis to corporations; transfer pricing; foreign corporate withholding; liability for withheld tax; hearing on filing lien notice; failure to file or pay; failure to deposit taxes; accuracy-related penalty; step transaction doctrine; capital loss on stock sale; withholding tax on constructive dividends; failure to report capital gain income.
Elizabeth O'Brien T.C. Memo. 2012-326 Sec. 6330; 6501; 6673; 6702; hearing before levy; limitations on assessment; damages for delay; frivolous income tax returns; collection due process; levy to collect frivolous return penalty; amended return also frivolous.
John T. Minemeyer T.C. Memo. 2012-325 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; lack of jurisdiction.
James A. Cavanaugh Jr. T.C. Memo. 2012-324 Sec. 162; business expenses; payments for settlement of lawsuit against sole shareholder; claim not related to corporation's activities.
Sandy Good T.C. Memo. 2012-323 Sec. 501; 501; 508; 1001; 1011; 1222; 1401; 6651; 6654; 6673; charities; tax-exempt organizations; application for exempt statut; gain or loss; adjusted basis; capital gain distributions; self-employment tax; failure to file or pay; failure to pay estimated tax; damages for delay; establishment of church; ministry; reconstruction of income; bank deposits method; unreported income.
John Bridgmon T.C. Memo. 2012-322 Sec. 6330; hearing before levy; collection due process; IRS abuse of discretion; failure to make additional effort to contact taxpayer; taxpayer's testimony credible.
Carol Trescott T.C. Memo. 2012-321 Sec. 162; 280A; 6001; 6651; 6654; 6673; business expenses; business use of home; required records; failure to file or pay; failure to pay estimated tax; damages for delay; home office; recordkeeping; substantiation; documentation.
Karl Gregg Weatherly et ux. T.C. Memo. 2012-320 Sec. 62; 162; 6651; 6673; adjusted gross income; business expenses; failure to file or pay; damages for delay; failure to report royalty income; deductions against royalty income.
Sandra Kay Radeke T.C. Memo. 2012-319 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; failure to submit financial information; failure to submit requested documents; nonfiler.
Fred Deutsch T.C. Memo. 2012-318 Sec. 166; 172; 6662; bad debts; net operating loss; accuracy-related penalty; unrecoverable loans; evidence of loans; proof of worthlessness; reliance on tax professional.
Daniel Hugh O'Connor T.C. Memo. 2012-317 Sec. 61; 102; 104; gross income definition; gifts and inheritances; damage awards and sick pay; payment for participation in medical study; receipt of Form 1099-MISC.
WHO515 Investment Partners et al. T.C. Memo. 2012-316 Sec. 706; 6229; 6501; partner-partnership tax years; partnership assessment limitations; limitations on assessment; Form 872-I consent to extend time to assess.
JAG Brokerage Inc. T.C. Memo. 2012-315 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; what constitutes receipt by a corporation; copies of notice sent to officer.
Estate of Sylvia E. Bates T.C. Memo. 2012-314 Sec. 2053; 6651; deduction for expenses; failure to file or pay; expense of settlement payment; payment to private investigator; life insurance proceeds includable in estate.
Kenneth W. Bond T.C. Memo. 2012-313 Sec. 162; 6662; business expenses; accuracy-related penalty; compliance with court orders; compliance with discovery requests; failure to properly prosecute case.
Eddie W. Harris Jr. T.C. Memo. 2012-312 Sec. 85; 162; 274; 6651; 6654; unemployment compensation; travel expenses; business expense substantiation; failure to file or pay; failure to pay estimated tax; documentation; recordkeeping.
Charles L. Hartley T.C. Memo. 2012-311 Sec. 72; 414; annuities and early distributions; domestic relations order; DRO; 10 percent additional tax; distribution not part of DRO; qualified domestic relations order; QDRO.
Alessio Azzari Inc. T.C. Memo. 2012-310 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; unpaid employment taxes; successor corporation; assets to be included in offer in compromise.
Burton F. Tucker T.C. Memo. 2012-309 Sec. 6501; 6651; limitations on assessment; failure to file or pay; assessment not time barred; fraudulent failure to file; badges of fraud; transfer of business to trust; criminal fraud guilty plea.
Juan M. Herrera et ux. T.C. Memo. 2012-308 Sec. 166; 6651; bad debts; failure to file or pay; loans between LLC and corporation; bona fide debt.
Richard H. Philpott et ux. T.C. Memo. 2012-307 Sec. 172; 651; 6663; net operating loss; failure to file or pay; fraud penalty; NOL; criminal fraud conviction; collateral estoppel; substantiation of net operating loss.
Donald J. Kipnis et al. T.C. Memo. 2012-306 Sec. 988; treatment of certain foreign currency transactions; custom adjustable rate debt structure; CARDS transactions; lack of economic substance; loss and fee deductions disallowed.
Bruce Gunkle et ux. T.C. Memo. 2012-305 Sec. 170; 501; 6662; charitable deduction; charities; accuracy-related penalty; unreported income; deposits to pastoral account; taxpayer with unrestricted dominion and control.
John H. Nix III T.C. Memo. 2012-304 Sec. 61; 6651; 6654; 6662; 6673; gross income defined; failure to file or pay; failure to pay estimated tax; accuracy-related penalty; damages for delay; fraudulent failure to file; unreported income; W-2 income not reported.
Lauren A. Howell et vir T.C. Memo. 2012-303 Sec. 702; 1401; 1402; partner's income; self-employment tax; self-employment income; partnership distributions vs. guaranteed payments; change in position from that reported on return.
Christopher E. Huminski T.C. Memo. 2012-302 Sec. 6020; 6651; 6654; 6673; dummy returns; failure to file or pay; failure to pay estimated tax; damages for delay; substitute for return; invalid returns; frivolous position; fraudulent failure to file.
Loren G. Rice Trust et al. T.C. Memo. 2012-301 Sec. 6201; 6303; 6304; 6320; 6330; 6673; assessment authority; notice and demand for payment; fair collection practices; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; adequate notice of tax due received; opprotunity to challenge underlying tax liability.
Churchill Ltd. Employee Stock Ownership Plan & Trust T.C. Memo. 2012-300 Sec. 401; 415; 501; pension plans; limitations on benefits; tax-exempt organizations; retroactive revocation of stock ownership plan; plan not qualified; ESOP; trust not exempt.
Scott Chrush T.C. Memo. 2012-299 Sec. 162; 163; 274; 280A; 6662; business expenses; mortgage interest; business expense substantiation; business use of home; accuracy-related penalty.
Richard E. Blodgett et ux. T.C. Memo. 2012-298 Sec. 162; 1401; 1402; 3121; business expenses; self-employment tax; self-employment income; social security definitions; bank trustee not employee; self-employment tax on trustee services.
Linda C. Gaitor T.C. Memo. 2012-297 Sec. 165; 167; 469; 6641; 6662; losses; depreciation; passive loss limitations; failure to file or pay; accuracy-related penalty; substantiation of home mortgage interest and rental losses; unreported rental income; rental losses not limited.
Lakeisha Renee Figures T.C. Memo. 2012-296 Sec. 25A; 164; 165; 6428; 6662; HOPE scholarship credit; taxes; losses; 2008 recovery rebate; accuracy-related penalty; gambling losses; deduction for real estate taxes.
Elby B. Lyons Jr. T.C. Memo. 2012-295 6303; 6330; notice and demand for tax; hearing before levy; collection due process; challenge of underlying liability; no abuse of discretion.
Anthony M. Bentley T.C. Memo. 2012-294 Sec. 162; 163; 170; 262; 6001; 6673; business expenses; mortgage interest; charitable deductions; living expenses; required records; damages for delay; frivolous arguments.
John Allen Hatling et ux. T.C. Memo. 2012-293 Sec. 1241; 6663; payment under claim of right; fraud penalty; badges of fraud.
Eldo Klingenberg T.C. Memo. 2012-292 Sec. 6020; 6320; 6330; 6673; dummy returns; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; habitual nonfiler; not entitled to challenge underlying liabilities; frivolous arguments.
Krystal Megan Delima T.C. Memo. 2012-291 Sec. 162; 262; 274; 280A; 280F; business expenses; living expenses; business expense substantiation; business use of home; luxury auto and listed property; recordkeeping; documentation.
H & M Inc. T.C. Memo. 2012-290 Sec. 162; 163; 167; 172; 274; 280F; 6662; business expenses; interest; depreciation deduction; net operating losses; travel and entertainment; luxury auto and listed property; accuracy-related penalty; wages as disguised purchase price payments; bona fide debt.
Brien C. Blakeney et ux. T.C. Memo. 2012-289 Sec. 167; 168; 1400N; depreciation deduction; ACRS; GO Zone benefits; yacht depreciation; substantially all of use in GO Zone.
Glenell Henson Jr. et al. T.C. Memo. 2012-288 Sec. 6015; innocent spouse relief; taxpayer exercised significant control over household finances; noncompliance history.
Robert Scott Flint T.C. Memo. 2012-287 Sec. 6303; 6320; 6321; 6330; 6702; 6673; notice and demand for tax; hearing on filing lien notice; liens for taxes; hearing before levy; frivolous income tax returns; damages for delay; collection due process; penalties discharged in bankruptcy.
Isidoro Rodriguez et ux. T.C. Memo. 2012-286 Sec. 162; 162; 274; 280A; 280F; 3121; 6662; travel expenses; business expenses; business expense substantiation; business use of home; luxury autos and listed property; social security definitions; accuracy-related penalty; employee of temporary agencies; recordkeeping; documentation.
Frances Whitaker Harrington et al. T.C. Memo. 2012-285 Sec. 6015; innocent spouse relief; intervenor's arguments lacked merit; partial relief.
Robert G. Fielder et ux. T.C. Memo. 2012-284 Sec. 6330; 6651; 6654; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; summary judgment denied.
Henry Craig Jenkins T.C. Memo. 2012-283 Sec. 61; 6663; gross income definition; fraud penalty; S corporation; personal expenses; overstated deductible commission expense.
RP Golf LLC et al. T.C. Memo. 2012-282 Sec. 170; charitable deduction; conservation easement; exclusively for conservation purposes.
Jo Delia Hovind T.C. Memo. 2012-281 Sec. 6001; 6651; 6663; required records; failure to file or pay; fraud penalty; bank deposits analysis.
Humberto S. Diaz et ux. T.C. Memo. 2012-280 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; necessary information not provided return preparer; reliance on return preparer.
Jong D. Park T.C. Memo. 2012-279 Sec. 162; 179; 274; 280F; 6651; business expenses; expensing business assets; business expense substantiation; luxury autos and listed property; failure to file or pay; documentation; recordkeeping.
Arthur Sarkissian T.C. Memo. 2012-278 Sec. 6212; 6213; 7502; notice of deficiency; deficiencies and Tax Court petitions; timely mailing is timely filing; last known address; deemed to have received notice in time.
Amy Yu-Wen Chien T.C. Memo. 2012-277 Sec. 1; 1401; 6662; individual taxes; self-employment tax; accuracy-related penalty; honest mistake; penalty not sustained.
Michael Gigliobianco et ux. T.C. Memo. 2012-276 Sec. 162; 274; 280F; 1366; 6651; 6662; business expenses; business expense substantiation; luxury autos and listed property; S corporation passthrough; failure to file or pay; accuracy-related penalty; recordkeeping; documentation; estoppel; ordinary and necessary; aircraft deductions.
James William Harris T.C. Memo. 2012-275 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; no requirement to provide information regarding performance of administrative procedure.
A. DeeWayne Jones et ux. T.C. Memo. 2012-274 Sec. 6320; 6321; 6330; 7122; hearing on filing lien notice; liens for taxes; hearing before levy; compromises; collection due process; offer-in-compromise; administrative record deficient; opportunity to substantiate valuation of property.
Blak Investments et al. T.C. Memo. 2012-273 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; sham partnerships; gross valuation misstatement; asset valuation vs. disallowed depreciation.
Marilyn Eileen Noz et vir. T.C. Memo. 2012-272 Sec. 62; 162; 174; 274; 280F; 911; 6662; 6664; business expenses; travel expenses; research expenses; business expense substantiation; luxury autos and listed property; accuracy-related penalty; penalty definitions and special rules; recordkeeping; documentation; unreimbursed business expenses; good faith effort to comply with law.
Carl E. Holt Sr. T.C. Memo. 2012-271 Sec. 6213; 6320; 6321; 6323; 6330; 6331; deficiencies and Tax Court petitions; hearing on filing lien notice; liens for taxes; hearing before levy; levy and distraint; collection due process; abuse of discretion; lien on property; collection alternatives denied.
Judy Venhuizen T.C. Memo. 2012-270 Sec. 6212; 6420; 6321; 6330; notice of deficiency; hearing on filing lien notice; liens for taxes; hearing before levy; collection due process; abuse of discretion.
PepsiCo Puerto Rico Inc. et al. T.C. Memo. 2012-269 Sec. 30A; 163; 936; Puerto Rican activity credit; interest; possessions tax credit; debt vs. equity; substance-over-form.
Dylan Moody T.C. Memo. 2012-268 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; noncustodial parent; qualifying children; Forms 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents; release of claim.
Marla J. Crites T.C. Memo. 2012-267 Sec. 6330; 6501; 6665; 6673; 6702; hearing before levy; limitations on assessment; penalties treated as taxes; damages for delay; frivolous income tax returns; collection due process.
Cigna Corp. et al. T.C. Memo. 2012-266 Sec. 807; life insurance reserves; reinsurance treaties; adoption of method after treaties executed.
Thomas W. Brombach T.C. Memo. 2012-265 Sec. 6320; 6321; 6343; 7122; hearing on filing lien notice; liens for taxes; authority to release levy; compromises; offer-in-compromise rejected; miscalculation of reasonable collection potential.
Paul A. Bilzerian et ux. T.C. Memo. 2012-264 Sec. 6651; 6662; failure to file or pay; accuracy-related penalty; precluded from re-litigating tax liabilities determined by bankruptcy court; res judicata.
Terry L. Worthan T.C. Memo. 2012-263 Sec. 6320; 6330; 7430; hearing on filing lien notice; hearing before levy; awarding of costs and certain fees; collection due process; administrative fees; attorney's fees; when fees incurred.
Peter Kuretski et ux. T.C. Memo. 2012-262 Sec. 6159; 6330; 6331; 6651; 6654; 7122; installment agreement; hearing before levy; levy and distraint; failure to file or pay; failure to pay estimated tax; compromises; collection due process; offer-in-compromise; failure to reach installment agreement.
Anthony Tesoriero T.C. Memo. 2012-261 Sec. 6651; 6662; 7502; failure to file or pay; accuracy-related penalty; timely mailing is timely filing; reliance on accountant; proof of mailing.
Sharon K. Hudgins T.C. Memo. 2012-260 Sec. 6015; innocent spouse relief; reasonable belief joint liability would be paid.
Billy F. Hawk Jr. GST Nonexempt Marital Trust et al. T.C. Memo. 2012-259 Sec. 6662; 6901; accuracy-related penalty; transferred assets; summary judgment denied; Midcoast; interest rate swap loss; form over substance.
Marcius J. Scaggs et ux. T.C. Memo. 2012-258 Sec. 6212; 6213; 7442; 7502; notice of deficiency; deficiencies and Tax Court petitions; Tax Court jurisdiction; timely mailing is timely filing; jurisdiction; wrong delivery service.
Harry E. Cantrell Jr. T.C. Memo. 2012-257 Sec. 6330; hearing before levy; collection due process; failure to schedule meeting; supporting documentation.
Sharon F. Schilling T.C. Memo. 2012-256 Sec. 71; alimony; all payments alimony since no portion designated as child support.
Andrew J. Young et ux. T.C. Memo. 2012-255 Sec. 6015; innocent spouse relief; intervenor failed to show spouse had actual knowledge.
Brenda Frances Bartlett T.C. Memo. 2012-254 Sec. 6662; accuracy-related penalty; tax filing software not an excuse.
Special Staff Inc. T.C. Memo. 2012-253 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; unpaid employment taxes.
Loren Lipson T.C. Memo. 2012-252 Sec. 6330; 6331; hearing before levy; levy and distraint; rejection of installment agreement; not currently in compliance; liquidation of assets.
Ralph E. Holmes T.C. Memo. 2012-251 Sec. 1045; 6662; 6663; 6651; stock gain rollover; accuracy-related penalty; fraud penalty; failure to file or pay; qualifying rollover to qualified small business stock.
Kelvin L. Ellis Sr. T.C. Memo. 2012-250 6651; 6663; 7201; failure to file or pay; fraud penalty; attempt to evade tax; failure to report income; fraudulent intent.
Ronald Moore et ux. T.C. Memo. 2012-249 Sec. 86; 104; benefits income inclusion; damage awards and sick pay; Social Security disability benefits; worker's compensation.
Lisa Webb Leyshon T.C. Memo. 2012-248 Sec. 6651; 6673; failure to file or pay; damages for delay; failure to report wages and pension plan distributions.
Kevin P. Larievy et ux. T.C. Memo. 2012-247 Sec. 71; 215; 6662; alimony; alimony; accuracy-related penalty; unwritten agreement; reliance on tax professional.
Jeffrey A. Roye T.C. Memo. 2012-246 Sec. 6020; 6651; 6654; 6673; dummy returns; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments; fraudulent failure to file.
Omar S. Abarca T.C. Memo. 2012-245 Sec. 162; 163; 164; 212; 274; 280F; 6651; 6662; business expenses; mortgage interest deduction; taxes; expense of producing income; travel and entertainment; luxury autos and listed property; failure to file or pay; accuracy-related penalty.
G. Steven Neff et al. T.C. Memo. 2012-244 61; 83; 6662; cancellation of debt income; property transferred for services; accuracy-related penalty; cancellation of split-dollar life insurance arrangement.
Patricia A. Flood et vir T.C. Memo. 2012-243 164; 1221 1401; 6662; taxes; capital asset definition; self-employment tax; accuracy-related penalty; sale of real estate lots; capital gain or ordinary income; basis in lots.
Ralph Galyean et ux. T.C. Memo. 2012-242 Sec. 6330; hearing before levy; collection due process; refusal to place account in currently not collectible status; financially able to pay.
Jovita Diaz T.C. Memo. 2012-241 Sec. 1001; 6662; gain or loss; accuracy-related penalty; proof of basis in property; recordkeeping; substantiation; documentation; adequate books and records.
Nicol Chverne Hilda Watley T.C. Memo. 2012-240 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; qualifying children; children of sister.
Kerry Mark Kerstetter et ux. T.C. Memo. 2012-239 Sec. 280A; 6651; 6662; business use of home; failure to file or pay; accuracy-related penalty; home office deduction; documentation; substantiation; recordkeeping.
Wayne Clarke T.C. Memo. 2012-238 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer in compromise; installment agreement; national standards to determine collection potential; failure to provide financial information.
Bobby D. Perry T.C. Memo. 2012-237 Sec. 162; 167; 274; 280A; 6662; 6664; travel expenses; depreciation deduction; business expense substantiation; business use of home; accuracy-related penalty; penalty definitions and special rules; documentation; recordkeeping.
Irving L. Starkman T.C. Memo. 2012-236 Sec. 6320; 6321; 6330; 6331; hearing on filing lien notice; liens for taxes; hearing before levy; levy and distraint; collection due process; denial of installment agreement.
Elton S. Da Silva et ux. et al. T.C. Memo. 2012-235 Sec. 893; 7430; foreign government employees' pay; attorney's fees; litigation costs; embassy wages; substantially justified.
Edward E. Curran T.C. Memo. 2012-234 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; abuse of discretion; denial of installment agreement; denial to place liability in currently not collectible status; sufficient assets.
Atlantic Coast Masonry Inc. T.C. Memo. 2012-233 Sec. 3121; 3401; 6041; 6651; 6656; definitions employee; definitions wages; information reporting; failure to file or pay; failure to deposit taxes; employee vs. independent contractor; Sec. 530 relief; masons and laborers employed by contractor.
David Loven Nelson T.C. Memo. 2012-232 Sec. 6651; 6673; failure to file or pay; damages for delay; frivolous arguments; zero taxable income reported.
Christopher W. Johnson Jr. et ux. T.C. Memo. 2012-231 Sec. 183; 6651; 6662; 7491; not-for-profit activities; failure to file or pay; accuracy-related penalty; burden of proof; hobby losses; drag racing; reasonable cause for late filing; Hurricane Katrina.
Calvin Lloyd Walters T.C. Memo. 2012-230 Sec. 151; 152; personal exemptions; dependent definition; noncustodial parent; release of claim; Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
Nikkia C. Wilson T.C. Memo. 2012-229 Sec. 6159; 6330; 6651; 6654; 7122; tax installment agreements; hearing before levy; failure to file or pay; failure to pay estimated tax; compromises; rejection of offer in compromise.
Gregory Raifman et ux. T.C. Memo. 2012-228 Sec. 165; 6320; 6321; 6330; 6331; losses; hearing on filing lien notice; liens for taxes; hearing before levy; levy and distraint; collection due process; Derivium Capital; theft loss deduction; carry back of loss.
John Arthur Boultbee T.C. Memo. 2012-227 Covenants not to compete agreement with U.S. company; Canadian citizen; U.S.-source income.
Peter Y. Atkinson T.C. Memo. 2012-226 Covenants not to compete agreement with U.S. company; Canadian citizen; U.S.-source income.
George Peter Klika T.C. Memo. 2012-225 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; failure to provide requested financial information.
Sharriff Malik Dyer T.C. Memo. 2012-224 Sec. 61; 162; 262; 274; 280F; 6001; 6651; 6662; 7703; gross income definition; business expenses; living expenses; business expense substantiation; luxury autos and listed property; required records; failure to file or pay; accuracy-related penalty; determination of marital status; unreported income.
Leon Solomon Verrett III et ux. T.C. Memo. 2012-223 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; hobby losses; construction activity not for profit.
Eileen M. Yoel T.C. Memo. 2012-222 Sec. 6320; 6321; 6323; 6330; hearing on filing lien notice; liens for taxes; priority of liens; hearing before levy; collection due process; failure to submit financial information.
Robert L. Bernard et ux. T.C. Memo. 2012-221 Sec. 61; 72; 408; 6662; gross income definition; annuities; IRAs; accuracy-related penalty; IRA distributions mischaracterized.
La Marine Service LLC T.C. Memo. 2012-220 Sec. 6330; hearing before levy; collection due process; rejection of collection alternatives; failure to provide financial information.
Michael Craig Worsham T.C. Memo. 2012-219 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; fraudulent failure to file.
Steven Rothman et ux. T.C. Memo. 2012-218 Sec. 170; charitable deduction; vacated decision; decision reconsidered; qualification of appraisal; not qualified on other grounds.
Booker T. Morris III et ux. T.C. Memo. 2012-217 6330; 6672; hearing before levy; failure to pay over tax; collection due process; collection not time barred; trust fund penalties; application of refunds to unpaid liabilities.
Josie Sanchez T.C. Memo. 2012-216 Sec. 6330; hearing before levy; collection due process; abuse of discretion; ability to pay.
Harry Robert Haury T.C. Memo. 2012-215 Sec. 72; 166; 408; 6651; 6654; early distributions; bad debts; IRAs; failure to file or pay; failure to pay estimated tax; premature distribution; amount loaned to employer; nonbusiness bad debt.
Betty Loren-Maltese T.C. Memo. 2012-214 Sec. 6501; limitations on assessment; fraudulent underreporting; failure to report campaign funds for personal use.
Mark William Murray T.C. Memo. 2012-213 Sec. 63; 72; 102; 165; 408; 6651; 6654; taxable income; annuities; gifts and inheritances; losses; IRAs; failure to file or pay; failure to pay estimated tax; inherited IRA; theft loss.
Bernard R. Shepherd et al. T.C. Memo. 2012-212 Sec. 61; 108; cancellation of debt; discharge of indebtedness; insolvency not shown.
Kenneth D. Pace T.C. Memo. 2012-207 Sec. 6330; hearing before levy; collection due process; rejection of installment agreement; information not provided.
Philip C. Leibold T.C. Memo. 2012-210 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge of underlying tax liability; face-to-face hearing denied.
Stephan F. Brennan et ux. et al. T.C. Memo. 2012-209 Sec. 702; 704; 6651; 6662; partner's income; partner's distributive share; failure to file or pay; accuracy-related penalty; sale of partnership assets taxable.
Charles Joseph Moser T.C. Memo. 2012-208 Sec.6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; no request for collection alternatives; abuse by IRS.
Logene L. Foster et ux. T.C. Memo. 2012-207 Sec. 162; 183; 212; 6662; business expenses; not-for-profit activities; expense of producing income; accuracy-related penalty; hobby losses; horse racing and breeding; deduction for expenses to related parties.
Vladimir M. Gorokhovsky T.C. Memo. 2012-206 Sec. 162; 6001; 6662; business expenses; required records; accuracy-related penalty; self-generated records; recordkeeping; substantiation; documentation.
Rosanna Ditaranto T.C. Memo. 2012-205 Sec. 6551; failure to file or pay; personal and financial problems insufficient cause for failure to file.
Daniel Stern et ux. T.C. Memo. 2012-204 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; residence in foreign country; children not U.S. citizens.
Miss Laras Dominion Inc. T.C. Memo. 2012-203 Sec. 6159; 6330; 6331; tax installment agreements; hearing before levy; levy and distraint; collection due process; unpaid employment taxes; rejection of proposed installment agreement; evidence of taxpayer's inability to pay.
Arthur Rose et ux. T.C. Memo. 2012-202 Sec. 6213; 7430; deficiencies and Tax Court petitions; attorney's fees; significance of premature assessment; prevailing party on primary issues.
Jeffrey Verne Sawyer et ux. T.C. Memo. 2012-201 Sec. 5320; 6330; hearing on filing lien notice; hearing before levy; misconduct by IRS.
Kristopher R. Saunders et ux. T.C. Memo. 2012-200 Sec. 162; 262; business expenses; living expenses; unreimbursed travel as commuting expenses.
A-Valey Engineers Inc. T.C. Memo. 2012-199 Se.c 6320; 6330; 6404; hearing on filing lien notice; hearing before levy; abatements; collection due process; offer-in-compromise; challenge of accuracy-related penalties at CDP hearing.
Gayle O. Averyt et al. T.C. Memo. 2012-198 Sec. 170; charitable deduction; conservation easement; substantiation; deed as contemporaneous written acknowledgment; Sec. 170(f)(8).
Larry J. Roberts T.C. Memo. 2012-197 Sec. 162; 262; 274; 6001; 6501; business expenses; living expenses; business expense substantiation; required records; limitation on assessments; recordkeeping; documentation; basis in property sold; failure to file returns; jurisdiction; statute of limitations.
Dwight T. Grandy T.C. Memo. 2012-196 Sec. 6020; 6651; 6673; dummy returns; failure to file or pay; damages for delay; substitute for return; unsigned forms invalid; frivolous arguments; penalty for delay.
Neil J. Yosinski T.C. Memo. 2012-195 Sec. 6013; 6015; joint returns; innocent spouse relief; taxpayer not relieved of liability for his income.
Scott M. Eriksen et al. T.C. Memo. 2012-194 Sec. 6501; 6662; limitations on assessment; accuracy-related penalty; IRS failed to prove fraud; assessments time-barred.
Darron L. Bennett et ux. T.C. Memo. 2012-193 Sec. 165; 1221; 6001; 6651; 6662; losses; capital asset; required records; failure to file or pay; accuracy-related penalty; capital not ordinary loss; basis of property; substantiation; documentation.
Clayton Kramer et ux. T.C. Memo. 2012-192 Sec. 6201; 6662; 6673; assessment authority; accuracy-related penalty; damages for delay; frivolous arguments; zero wages reported.
Vitautas Kazhukauskas et ux. T.C. Memo. 2012-191 Sec. 61; 102; 162; 1401; 6661; gross income definition; gifts and inheritances; business expenses; self-employment tax; accuracy-related penalty; unreported income; transfers from relative not gifts.
M. Blackwood et ux. T.C. Memo. 2012-190 Sec. 61; 104; 6662; gross income definition; damage awards and sick pay; accuracy-related penalty; wrongful termination suit; depression not physical injury; substantiation of medical expenses; reliance on competent professional advice.
James F. Drakes et ux. T.C. Memo. 2012-189 Sec. 6330; 7122; hearing before levy; compromises; collection due process; challenge of underlying tax liability; offer-in-compromise rejected.
Robert E. Clayton et ux. T.C. Memo. 2012-188 Sec. 61; 86; 501; 6015; gross income definition; benefits income inclusion; religious organizations; innocent spouse relief; evidence of tax-exempt status.
Stephan F. Brennan et ux. T.C. Memo. 2012-187 Sec. 6031; 6227; 6229; 6231; partnership returns; partnership administrative changes; partnership assessment limitations; partnership item definitions; jurisdiction; guaranteed items as partnership items; partnership-level proceeding.
Carl J. Mistlebauer T.C. Memo. 2012-186 Sec. 6662; accuracy-related penalty; unreported gross receipts; LLC; limited liability company; bank account deposits.
Yoron D. Israel T.C. Memo. 2012-185 Sec. 152; 6330; dependent definition; hearing before levy; collection due process; noncustodial parent; Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents; inability to obtain release of claim.
Twin Rivers Farms Inc. T.C. Memo. 2012-184 Sec. 3121; 6011; 6651; 6656; 7436; social security definitions; return filing requirement; failure to file or pay; failure to deposit taxes; employment status determination; employee vs. independent contractor; equestrian farm; employer-employee relationship.
Michael Anthony Winters T.C. Memo. 2012-183 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process.
Erik Stephen Clark T.C. Memo. 2012-182 Sec. 6330; 6702; 6673; hearing before levy; damages for delay; frivolous income tax returns; collection due process.
Daniel W. Jenkins T.C. Memo. 2012-181 Sec. 61; 61; 6201; 6651; 6654; gross income definition; debt cancellation; assessment authority; failure to file or pay; failure to pay estimated tax; COD; cancellation of debt income; unreported nonemployee compensation; 1099 received by IRS.
Steven J. Stanwyck et al. T.C. Memo. 2012-180 Sec. 6015; 6330; 6673; innocent spouse relief; hearing before levy; damages for delay; collection due process; understatement due to taxpayer.
Yolanda Welch et al. T.C. Memo. 2012-179 Sec. 2; 1366; 1367; 6662; 7491; head of household; S corporation passthrough; basis adjustments; accuracy-related penalty; burden of proof; substantiation of basis.
Jacynthia Quinn T.C. Memo. 2012-178 Sec. 152; 170; 6663; dependent definition; charitable deductions; fraud penalty; falsification of documents; medical and dental expenses; documentation; substantiation.
Stephan P. Foryan T.C. Memo. 2012-177 Sec. 6020; 6651; 6654; dummy returns; failure to file or pay; failure to pay estimated tax; substitute for return; failure to prosecute; refusal to participate in discovery; frivolous argument.
Sari F. Deihl T.C. Memo. 2012-176 Sec. 6015; innocent spouse relief; understatements not solely attributable to spouse.
JTK Masonary Co. T.C. Memo. 2012-175 Sec. 6404; 6621; abatements; large corporate underpayments; interest began 30 days after issuance of notice.
Stephen S. Kyereme T.C. Memo. 2012-174 Sec. 6320; 6323; 6330; hearing on filing lien notice; priority of liens; hearing before levy; collection due process; justification for withdrawal of lien.
Estate of Alfred J. Richard et al. T.C. Memo. 2012-173 Sec. 6662; accuracy-related penalty; signed tax return treated as admissions; taxpayer not bound by position on Form 706.
NA General Partnership et al. T.C. Memo. 2012-172 Sec. 162; 163; advance to U.S. subsidiary; loan vs. capital contribution; deduction for interest on loan.
Tu Pham T.C. Memo. 2012-171 Sec. 6015; innocent spouse relief; untimely; limitations period.
Elmer Jon Buckardt T.C. Memo. 2012-170 Sec. 6020; 6520; 6321; 6322; 6330; 6651; 6662; 6673; dummy returns; hearing on filing lien notice; liens for txes; period of tax lien; hearing before levy; failure to file or pay; accuracy-related penalty; damages for delay; collection due process; frivolous returns; substitute for return.
Frederick M. Wall T.C. Memo. 2012-169 Sec. 170; 6662; charitable deductions; accuracy-related penalty; contribution of facade easement; enforcement in perpetuity requirement.
Steven W. Repetto et ux. et al. T.C. Memo. 2012-168 Sec. 162; 408A; 4973; 6011; 6651; 6662A; business expenses; Roth IRAs; excess contributions excise tax; return filing requirement; failure to file or pay; accuracy-related penalty for reportable transactions; excess contributions to Roth IRAs; IRA ownership of corporations.
Gregory M. Cook T.C. Memo. 2012-167 Sec. 6651; 6662; failure to file or pay; accuracy-related penalty; reasonable cause; good faith actions.
Kevin H. Love, et ux. et al. T.C. Memo. 2012-166 Sec. 269; 401; 404; 409; 1377; 4975; 6662; acquisitions to avoid tax; pension plans; plan contributions; ESOP qualifications; S corporation special rules; prohibited plan transaction tax; accuracy-related penalty; acquisition not for principal purpose of evading or avoiding income tax.
Amir Jafarpour et ux. T.C. Memo. 2012-165 Sec. 162; 167; 469; 1400N; business expenses; depreciation; passive loss limitations; Gulf Opportunity Zone Benefits; active trade or business requirement for Sec. 1400N benefits; real estate professionals.
Karen L. Cooley T.C. Memo. 2012-164 Sec. 7430; attorney's fees; representation by spouse; fees not incurred; substantially justified.
Steven Rothman et ux. T.C. Memo. 2012-163 Sec. 170; charitable deduction; facade conservation easement; qualified appraisal not attached; substantial compliance; reasonable cause.
Austin Danne Hardin T.C. Memo. 2012-162 Sec. 6404; 6511; 6651; 6654; abatements; limitations on refunds; failure to file or pay; failure to pay estimated tax; jurisdiction over interest abatement claim; financially disabled.
William D. Bilyeu T.C. Memo. 2012-161 Sec. 6020; 6651; dummy returns; failure to file or pay; substitute for return; uncorroborated testimony with respect to basis in securities sold; basis of zero assigned.
James Maguire et ux. et al. T.C. Memo. 2012-160 Sec. 469; 1366; 6662; passive loss limitations; S corporation passthrough; accuracy-related penalty; distributions to shareholders followed by contribution to related S corporation; economic outlay.
SAS Investment Partners et al. T.C. Memo. 2012-159 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; Son-of-BOSS tax shelter; partnership not recognized.
Ironbridge Corp. et al. T.C. Memo. 2012-158 Sec. 6662; accuracy-related penalty; foreign currency tax shelter transactions; petition dismissed.
Estate of George H. Wimmer et al. T.C. Memo. 2012-157 Sec. 2001; 2503; rate of estate tax; taxable gifts; gifts of limited partnership interests; present interest gifts; annual gift tax exclusion; family limited partnership.
David W. Bauer T.C. Memo. 2012-156 Sec. 162; 6662; business expenses; accuracy-related penalty; estimated amount allowed for contract labor; Cohan rule; good faith effort.
Gary Garcia et ux. T.C. Memo. 2012-155 Sec. 6662; 6663; accuracy-related penalty; fraud penalty; failure to report constructive dividends; liability as sole shareholder and president of corporation; corporation's liability for fraud penalty.
Billy F. Hawk Jr. GST Nonexempt Marital Trust et al. T.C. Memo. 2012-154 Sec. 6901; 6662; transferred assets; accuracy-related penalty; liability as transferees for tax liability; sale of assets; sale of stock; asset recovery business.
John H. Schoppe T.C. Memo. 2012-153 Sec. 61; 162; 274; 6662; gross income definition; business expenses; business expense substantiation; accuracy related penalty; recordkeeping; documentation.
Joseph Mohamed Sr. et ux. T.C. Memo. 2012-152 Sec. 170; charitable deductions; property contribution; charitable remainder unitrust; CRUT; qualified appraisal requirement.
Guillermo Gonzalez T.C. Memo. 2012-151 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; waiver of rights; Form 4549.
Thomas C. Sandoval et ux. T.C. Memo. 2012-150 Sec. 172; 6330; net operating loss; hearing before levy; collection due process; no NOL available; prior opportunity to litigate issue.
Joseph Anthony D'Errico et al. T.C. Memo. 2012-149 Sec. 162; 167; 262; 274; 274; 301; 331; 1001; 1368; 6662; business expenses; depreciation; living expenses; business expense substantiation; travel and entertainment; property distributions; gain or loss in liquidations; gain or loss; S corporation distributions; accuracy-related penalty; rental and airplane expenses were constructive dividends; capital gain underreported.
Barbara K. West T.C. Memo. 2012-148 Sec. 162; 6651; 6662; business expenses; failure to file or pay; accuracy-related penalty; returns not filed.
Dimiter Hristov et ux. T.C. Memo. 2012-147 Sec. 419; 6662; 6664; funded welfare benefit plans; accuracy-related penalty; penalty definitions and special rules; reasonable reliance on return preparer.
Michael J. Dale T.C. Memo. 2012-146 Sec. 6015; 7430; innocent spouse relief; attorney's fees; recovery of clerical costs; fees similar to those of attorney.
Sean Devlin T.C. Memo. 2012-145 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; frivolous arguments.
Charles Vernon Roberts T.C. Memo. 2012-144 6402; 6512; 6662; 6664; authority to make refunds; Tax Court petition limitations; accuracy-related penalty; penalty definitions and special rules; application of overpayment to a prior year; subsequent deficiency related to year of overpayment not precluded.
Everett Associates Inc. T.C. Memo. 2012-143 Sec. 6330; 6601; 6621; 6651; 6658; hearing before levy; interest on underpayments; interest rate determinations; failure to file or pay; coordination with Title 11; collection due process; unpaid liabilities of bankrupt company; IRS proof of claim; IRS collection; postconfirmation interest; postpetition penalties.
Petaluma FX Partners LLC et al. T.C. Memo. 2012-142 Sec. 6231; 6233; 6662; partnership item definitions; partnership status redeterminations; accuracy-related penalty; Tigers Eye Trading LLC did not alter or overule decision in Petaluma.
Bilal Salahuddin et ux. T.C. Memo. 2012-141 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; genuine issue of material fact; IRS abuse of discretion.
David P. Durden et ux. T.C. Memo. 2012-140 Sec. 170; charitable deductions; required statements; documentation; substantiation; recordkeeping; no goods or services received in return.
Gabriel S. Garcia et ux. T.C. Memo. 2012-139 Sec. 6662; accuracy-related penalty; substantiation of business expenses; contract labor costs; recordkeeping; documentation.
Shawn Michael Lewis T.C. Memo. 2012-138 Sec. 6330; hearing before levy; collection due process; adequate review of issues.
Kevin A. Holloway T.C. Memo. 2012-137 Sec. 6012; 6020; 6651; 6654; filing requirements; dummy returns; failure to file or pay; failure to pay estimated tax; substitute for return valid.
Charles C. Brashear T.C. Memo. 2012-136 Sec. 72; 6662; early distributions; accuracy-related penalty; premature distributions.
Hewlett-Packard Co. et al. T.C. Memo. 2012-135 Sec. 165; 902; losses; foreign deemed credit paid; equity investment vs. loan; capital loss sale of interest in corporation.
Pat Parsons et ux. T.C. Memo. 2012-134 Sec. 163; 6662; interest deduction; accuracy-related penalty; home improvement loan interest; substantiation; documentation; recordkeeping.
Michael S. Levy et ux. T.C. Memo. 2012-133 Sec. 61; 6662; gross income definition; accuracy-related penalty; unreported capital gain income; reasonable cause.
Stanley Patrick Zurn T.C. Memo. 2012-132 Sec. 1031; 6501; 6651; 6662; like-kind exchange; limitations on assessment; failure to file or pay; accuracy-related penalty; like-kind property definition.
Farid Farhoumand et ux. T.C. Memo. 2012-131 Sec. 1211; 6440; 6654; limit on capital losses; hearing before levy; failure to pay estimated tax; lack of jurisdiction; abatement of failure to pay estimated tax penalty.
Robert Louis Alderman T.C. Memo. 2012-130 Sec. 6662; 6673; accuracy-related penalty; damages for delay; unreported income.
Roberto Reyes T.C. Memo. 2012-129 Sec. 61; 6020; 6651; 6654; gross income definition; dummy returns; failure to file or pay; failure to pay estimated tax; substitute for return; habitual nonfiler; unreported income.
Armando Rios T.C. Memo. 2012-128 Sec. 61; 108; 162; 165; 6001; cancellation of debt income; discharge of indebtedness; business expenses; losses; required records; substantiation; gambling losses not documented.
Alta F. Ellis-Babino T.C. Memo. 2012-127 41; 45; 6662; research credit; orphan drug credit; accuracy-related penalty; carryforward credit; proof of credit.
Loren Dunlap et al. T.C. Memo. 2012-126 Sec. 170; 6662; 7491; charitable deduction; accuracy-related penalty; burden of proof; facade easements; failure to show value of easement.
Anna Maria Randolph T.C. Memo. 2012-125 Sec. 61; 72; gross income definition; early distributions; premature distributions from retirement plans; IRS failure to present evidence of unreported interest income.
David L. Branson et ux. T.C. Memo. 2012-124 Sec. 6662; 6663; accuracy-related penalty; fraud penalty; failure to prosecute; failure to participate in court proceedings.
Estate of Lois L. Lockett et al. T.C. Memo. 2012-123 Sec. 2031; 2033; 2401; 2512; gross estate definition; decedent's property interest; imposition of gift tax; valuation of gifts; family limited partnership; promissory notes assets of estate; liability for gift taxes.
Daniel W. Rood et ux. T.C. Memo. 2012-122 Sec. 71; 215; alimony; alimony; termination of payments on death.
Catherine Marie Nunez et al. T.C. Memo. 2012-121 Sec. 6015; innocent spouse relief; co-ownership of business with former spouse.
Nancy Lee McHaney T.C. Memo. 2012-120 Sec. 6651; failure to file or pay; failure to provide evidence of filing.
David A. Olagunju et ux. T.C. Memo. 2012-119 Sec. 72; 162; 179; 262; 274; 274; 280A; 402; 6662; annuities; business expenses; expensing business assets; living expenses; business expense substantiation; travel and entertainment expenses; business use of home; trust beneficiary's tax; accuracy-related penalty; distributions from IRA.
Patrick A. Reesink et ux. T.C. Memo. 2012-118 Sec. 61; 104; 213; 1031; 6662; gross income definition; damage awards and sick pay; medical expenses; like-kind exchange; accuracy-related penalty; sale followed by purchase of real estate; investment intent.
Isang E. Umoren T.C. Memo. 2012-117 Sec. 6320; 6330; 6702; hearing on filing lien notice; hearing before levy; frivolous income tax returns; collection penalties.
Michael Coleman T.C. Memo. 2012-116 Sec. 6231; 6320; 6330; 6404; 6601; partnership item definitions; hearing on filing lien notice; hearing before levy; abatements; interest on underpayments; collection due process; levy on assets; partnership tax shelter.
Lee Storey et vir T.C. Memo. 2012-115 Sec. 162; 181; 183; 6662; business expenses; qualified film and television productions; not-for-profit activities; accuracy-related penalty; hobby losses; factors weighed; attorney engaged in production of documentary film; election to deduct production costs; substantiation; recordkeeping.
Betty A. Ong T.C. Memo. 2012-114 Sec. 162; 213; 262; 274; 280A; 6662; 7702B; business expenses; medical expenses; living expenses; business expense substantiation; business use of home; accuracy-related penalty; qualified long-term care insurance; substantiation; documentation; recordkeeping; business purpose for expenses.
Irving Watchman et ux. T.C. Memo. 2012-113 Sec. 6159; 6330; 6654; tax installment agreements; hearing before levy; failure to pay estimated tax; collection due process; offer in compromise rejected.
Kenneth B. Rinehart T.C. Memo. 2012-112 Sec. 6651; 6662; failure to file or pay; accuracy-related penalty; reasonable cause; acting in good faith.
Matthew A. Farner et ux. T.C. Memo. 2012-111 Sec. 6201; 6211; 6404; assessment authority; deficiency definition; abatements; relief from stipulated decision denied.
Superior Trading LLC et al. T.C. Memo. 2012-110 Sec. 704; 707; 721; 723; 6226; 6231; 6662; family partnership rules; related interest transactions; contribution to partnership; basis of property contributions; partnership court review; partnership item definitions; accuracy-related penalty; distressed asset, debt tax shelter; frivolous motions.
S. Joseph Balsamo et ux. T.C. Memo. 2012-109 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; offer in compromise rejected; failure to provide requested documents; compliance with tax obligations.
Robin S. Trupp T.C. Memo. 2012-108 Sec. 162; 183; 6020; 6651; 6654; business expenses; not-for-profit activities; dummy returns; failure to file or pay; failure to pay estimated tax; hobby losses; substitute for return; cell phone deduction; equine activities not integrated to regular business activity.
David LaPoint T.C. Memo. 2012-107 Sec. 71; 215; 6662; alimony; alimony; accuracy-related penalty; payments would survive death of spouse; reliance on tax adviser.
John Paul Reddam T.C. Memo. 2012-106 Sec. 165; 302; 317; 318; 465; 7701; losses; stock redemptions; dividend property definition; constructive ownership; at-risk limitations; economic substance codification; no reasonable potential for a pretax profit.
Justin Carl Laue T.C. Memo. 2012-105 Sec. 6651 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments.
Jerald W. White et ux. T.C. Memo. 2012-104 Sec. 162; 402; 419; 6662; business expenses; trust beneficiary's tax; funded welfare benefit plan; accuracy-related penalty; closely held corporation; contributions to plan not deductible.
Patrick T.W. Lum T.C. Memo. 2012-103 Sec. 38; 38; 179; 469; general business credit; energy credit; expensing business assets; passive loss limitations; losses and credits not allowed; material participation not shown; solar energy activity micro-utility.
Nelson Toshito Uyemura et ux. T.C. Memo. 2012-102 Sec. 48; 179; 469; energy credit; expensing business assets; passive loss limitations; losses and credits not allowed; material participation not shown; solar energy activity micro-utility.
Scott R. Wilson et ux. T.C. Memo. 2012-101 Sec. 469; passive loss limitations; solar equipment business; losses not allowed; material participation not shown.
B.M. Vanmali et ux. T.C. Memo. 2012-100 Sec. 6320; 6330; 6331; 7122; hearing on filing lien notice; hearing before levy; levy and distraint; compromises; collection due process; offer in compromise; failure to raise issue; rejection of offer in compromise.
Robert F. Lain T.C. Memo. 2012-99 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; unreported income; fraudulent failure to file; badges of fraud.
Roy Zeluck T.C. Memo. 2012-98 Sec. 465; 6501; 6662; 6664; at-risk limitations; limitations on assessment; accuracy-related penalty; penalty definitions and special rules; gain recognition when liability for debt no longer at risk.
Lance Crain T.C. Memo. 2012-97 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; face-to-face CDP hearing denied; underlying tax liability.
F. Lee Bailey et al. T.C. Memo. 2012-96 Sec. 61; 162; 163; 183; 195; 263; 6001; 6662; gross income definition; business expenses; interest; not-for-profit activities; start-up expenses; capital expenditures; required records; accuracy-related penalty; recordkeeping; substantiation; documentation; unreported income; yacht rental activity; airplane remanufacturing activity.
Galina S. Lubyanitskaya et vir T.C. Memo. 2012-95 Sec. 6662; accuracy-related penalty; documentation; recordkeeping; substantiation.
Child Adult Intervention Service Inc. T.C. Memo. 2012-94 Sec. 501; 6033; 6330; 6652; charities; exempt organization returns; hearing before levy; nonfiling of information return; collection due process; reasonable cause for late filing of exempt returns.
Ernest N. Zweifel T.C. Memo. 2012-92 Sec. 162; 6651; 6662; business expenses; failure to file or pay; accuracy-related penalty; bail bond agent; reserve to indemnify surety company not deductible.
Douglas R. Caton T.C. Memo. 2012-91 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; zeros for wages; fraudulent failure to file; frivolous arguments.
Rajalakshmi Sriram T.C. Memo. 2012-91 Sec. 6015; innocent spouse relief; equitable relief; factors weighed; spouse indicted for tax fraud.
James E. Diamond Jr. T.C. Memo. 2012-90 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; proper mailing of notice of deficiency.
Mario E. Cayabyab T.C. Memo. 2012-89 Sec. 6651; failure to file or pay; ex-wife in possession of documents; reasonable cause for failure to file.
Joanne M. Wandry et al. T.C. Memo. 2012-88 Sec. 2503; 2505; taxable gifts; unified gift tax credit; gift of interest in LLC; specified dollar amounts vs. partnership units.
Claude S. Thompson T.C. Memo. 2012-87 Sec. 6330; 6672; hearing before levy; failure to pay over tax; collection due process; trust fund recovery penalty; IRS rejects collection alternatives; failure to submit financial information.
Hizi Mwangachuchu et ux. T.C. Memo. 2012-86 Sec. 61; 6662; gross income definition; accuracy-related penalty; failure to report gross income; cash expenditures; reconstruction of income; net worth method.
James W. Winters II T.C. Memo. 2012-85 Sec. 6159; tax installment agreements; IRS refusal to consider collection alternatives; financial information not presented; filing of lien.
Shannon M. Bland T.C. Memo. 2012-84 Sec. 6320; 6321; 6322; 6323; 6330; 6672; hearing on filing lien notice; liens for taxes; period of tax lien; priority of liens; hearing before levy; failure to pay over tax; responsible person; opportunity to dispute underlying liability.
Marc A. Trzeciak et ux. T.C. Memo. 2012-83 Sec. 280A; 469; 6662; 7430; business use of home; passive loss limitations; accuracy-related penalty; attorney's fees; litigation costs; IRS position substantially justified; prevailing party; passive activity losses.
Alfred Q. Campbell III T.C. Memo. 2012-82 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; receipt of deficiency notices in question.
Estate of David A. Kahanic et al. T.C. Memo. 2012-81 Sec. 2042; 2053; life insurance included in estate; deduction for expenses of estate; order between decedent and former spouse was debt in amount of proceeds; interest on loan to estate.
Marc S. Barnes et ux. T.C. Memo. 2012-80 Sec. 172; 1366; 1367; 1377; 6662; net operating losses; S corporation passthrough; basis adjustments; S corporations and special rules; accuracy-related penalty; sufficient basis to take losses; calculation of basis.
Dwight D. Vanover T.C. Memo. 2012-79 Sec. 6663; fraud penalty; information provided to return preparer not accurate and incomplete; income concealed from return preparer; badges of fraud; business and personal intermingled; fraud shown.
Basim Shami et al. T.C. Memo. 2012-78 Sec. 41; research credit; allocations of wages paid to executives not sufficiently substantiated.
Donald Carl Barker T.C. Memo. 2012-77 Sec. 162; 183; 262; business expenses; not-for-profit activities; living expenses; hobby losses.
Karen Lee Carlson T.C. Memo. 2012-76 Sec. 6320; 6330; 6651; 6654 6673; hearing on filing lien notice; hearing before levy; failure to file or pay; failure to pay estimated tax; damages for delay; collection due process.
Catherine N. Alexander T.C. Memo. 2012-75 Sec. 6320; 6330; 6702; 6673; hearing on filing lien notice; hearing before levy; frivolous income tax returns; damages for delay; collection due process.
Maritza Furiatti Newman et al. T.C. Memo. 2012-74 Sec. 893; 7430; foreign government employees' pay; attorney's fees; foreign citizens working at foreign embassies in U.S.; IRS substantially justified.
Estate of Beatrice Kelly et al. T.C. Memo. 2012-73 Sec. 2036; retained life estates; family limited partnerships; valuation of gifted partnership interests; transfer bona fide; general partner's management fee; retention of income by decedent.
James E. Butler et al. T.C. Memo. 2012-72 Sec. 170; 6662; 6664; 7491; charitable deduction; accuracy-related penalty; penalty definitions and special rules; burden of proof; qualified conservation contributions; deeds qualified; overvaluation.
Salvador F. Neri et ux. T.C. Memo. 2012-71 Sec. 61; 104; 6662; gross income definition; damage awards and sick pay; accuracy-related penalty; award from employer for failing to accomodate disability; personal physical injury or sickness.
Neal D. Crispin T.C. Memo. 2012-70 Sec. 6662; accuracy-related penalty; economic substance; custom adjustable rate debt structure; CARDS.
Patrick J. Sheedy et ux. T.C. Memo. 2012-69 Sec. 83; 165; 1211; 1212; 6201; property transferred for services; losses; limit on capital losses; capital loss carryovers; assessment authority; refund from exercise of stock options; worthless stock deduction.
Jason Michael Juha et ux. T.C. Memo. 2012-68 Sec. 61; 301; 316; gross income definition; property distributions; dividend definition; dividend vs. return of capital; Canadian stocks.
AmeriSouth XXXII Ltd. et al. T.C. Memo. 2012-67 Sec. 48; 167; 167; 168; investment credit definitions; depreciation deduction; ADR system; ACRS; structural components of apartment buildings assigned different lives; segregation; asset lives.
Allen Parker T.C. Memo. 2012-66 Sec. 2; 61; 85; 6201; 6651; 6673; head of household; gross income definition; unemployment compensation; assessment authority; failure to file or pay; damages for delay.
Michael A. Scott T.C. Memo. 2012-65 Sec. 162; 274; 6001; 6501; 6663; business expenses; business expense substantiation; required records; limitations on assessment; fraud penalty; recordkeeping; documentation; bank deposits analysis; underreported income; deductions overstated.
Melvin Kenneth Pisetzner T.C. Memo. 2012-64 Sec. 6330; hearing before levy; collection due process; IRS refusal to reschedule telephone conference; failure to supply necessary documents.
Estate of Irene M. Black et al. T.C. Memo. 2012-63 Sec. 2053; deductions for expenses; trustee fees; legal fees.
John Keller et al. T.C. Memo. 2012-62 Sec. 6041; 6651; 6656; information at source; failure to file or pay; failure to deposit taxes; employee vs. independent contractor; auto body shop; liability for employment taxes.
Salus Mundi Foundation et al. T.C. Memo. 2012-61 Sec. 501; 6662; 6901; charities; accuracy-related penalty; transferred assets; liability for taxes; subsequent transferees; fraudulent conveyance.
Tonda Lynn Dickerson T.C. Memo. 2012-60 Sec. 761; 2501; 2511; 2512; partnership definitions; imposition of gift tax; gift tax; valuations of gifts; gift of lottery ticket to S corporation owned by taxpayer and family members; discounted value of gift.
Kurt A. Strode T.C. Memo. 2012-59 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; hobby losses; international consulting business expenses.
Dennis C. Jackson T.C. Memo. 2012-58 Sec. 6320; 6330; 6651; 6673; hearing on filing lien notice; hearing before levy; failure to file or pay; damages for delay; collection due process; unreported income; delay penalty.
Norma L. Slone et al. T.C. Memo. 2012-57 Sec. 6062; 6501; 6901; signing of corporation returns; limitations on assessment; transferred assets; substance over form; stock sale vs. liquidating distribution.
Robert A. Akonji T.C. Memo. 2012-56 Sec. 6159; 6320; 6323; 6330; installment agreements for tax; hearing on filing lien notice; priority of liens; hearing before levy; collection due process; dispute of underlying tax liability; evidence to support lien withdrawal.
Patricia G. Seaver T.C. Memo. 2012-55 Sec. 6330; 6651; hearing before levy; failure to file or pay; collection due process; face-to-face hearing; frivolous arguments.
Theodore Henderson Jr. T.C. Memo. 2012-54 Sec. 162; business expenses; substantiation; documentation; taxpayer's testimony uncorroborated.
Matthew L. Karakaedos et ux. T.C. Memo. 2012-53 Sec. 6159; 6320; 6323; 6330; installment agreements for tax; hearing on filing lien notice; priority of liens; hearing before levy; collection due process; fees for reinstating installment agreements; withdrawal of lien not required by installment agreement.
Specialty Staff Inc. T.C. Memo. 2012-52 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; history of noncompliance as basis for rejection of collection alternative offered.
Joseph Decrescenzo T.C. Memo. 2012-51 Sec. 172; 1401; 1402; 6651; 6654; net operating loss; self-employment tax; self-employment income; failure to file or pay; failure to pay estimated tax; NOL carryforward not available to offset self-employment income.
Qunnia Shantel Hatch T.C. Memo. 2012-50 Sec. 61; 102; 6673; gross income definition; gifts and inheritances; damages for delay; unreported income; frivolous argument.
Luis Santana et ux. T.C. Memo. 2012-49 Sec. 32; 151; 152; earned income credit; personal exemptions; dependent definition; noncustodial parent; qualifying child; Form 8332; Release of Claim to Exemption for Child of Divorced or Separated Parents.
Estate of Joanne Harrison Stone et al. T.C. Memo. 2012-48 Sec. 2036; retained life estate; family limited partnership; exclusion from gross estate; nontax purpose for transfer.
James R. Garber T.C. Memo. 2012-47 Sec. 6020; 6673; dummy returns; damages for delay; substitute returns; frivolous arguments.
Robert B. Anderson T.C. Memo. 2012-46 Sec. 6330; 6673; 6702; hearing before levy; damages for delay; frivolous returns; opportunity to challenge penalty.
Christina Jeannine Letourneau T.C. Memo. 2012-45 Sec. 901; 911; foreign tax credit; foreign earned income exclusion; France-U.S. tax treaty; flight attendant; taxes paid to France and United Kingdom.
James Anthony Fonteneaux Sr. T.C. Memo. 2012-44 Sec. 72; 6651; 6662; early distributions; failure to file or pay; accuracy-related penalty; premature retirement distribution; penalty tax; incorrect calculation of additional tax by IRS.
Judith Gaerttner et vir. T.C. Memo. 2012-43 Sec. 170 213; charitable deductions; medical expenses; expenses reimbursed by insurance; substantiation; recordkeeping; documentation.
Robert C. Hughes T.C. Memo. 2012-42 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; petition filed prematurely; no notice of determination.
Scott P. Lysford et ux. T.C. Memo. 2012-41 Sec. 167; 179; 274; 280F; 732; 6662; depreciation deduction; expensing business assets; business expense substantiation; luxury autos and listed property; basis of distributed property; accuracy-related penalty; business use of airplane; recordkeeping; documentation.
George James Gowen et ux. T.C. Memo. 2012-40 Sec. 6330; hearing before levy; collection due process; tax lien filing sustained; challenge of underlying liability.
Mark A. Leago T.C. Memo. 2012-39 Sec. 330; 7122; hearing before levy; offer in compromise; collection alternatives offered by taxpayer; medical issues.
Steven A. Esrig et al. T.C. Memo. 2012-38 Sec. 172; 179; 1001; 1011; 1012; 1016; 6651; 6654; 6662; net operating loss; expensing business assets; gain or loss; adjusted basis; cost basis; adjustments to basis; failure to file or pay; failure to pay estimated tax; accuracy-related penalty; substantiation; recordkeeping; documentation; unreported rental income; gain on sale of property.
Jerry John Kobs T.C. Memo. 2012-37 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge of underlying tax liability; failure to file timely petition.
Lisa LaFlamme T.C. Memo. 2012-36 Sec. 6662; accuracy-related penalty; deduction for pension contribution not allowed for self-employment tax.
Esgar Corp. et al. T.C. Memo. 2012-35 Sec. 170; 6662; 6664; charitable deductions; accuracy-related penalty; penalty definitions and special rules; valuation of conservation easements; highest and best use of property; gravel mine; estimate of demand for gravel.
Sam William Palmer T.C. Memo. 2012-34 Sec. 6212; 6651; 7701; notice of deficiency; failure to file or pay; definitions; frivolous arguments; notice of deficiency from wrong IRS office.
Barbara Ann Delon et vir T.C. Memo. 2012-33 Sec. 6330; hearing before levy; collection due process; dispute of underlying tax liability.
Paul R. Avenell et ux. T.C. Memo. 2012-32 Sec. 6663; fraud penalty; IRS failure to show fraud; expiration of limitations period.
John Hancock et ux. T.C. Memo. 2012-31 Sec. 6404; abatements; IRS error in performing ministerial task; guidance to taxpayer on interest on liability.
Burton Tucker T.C. Memo. 2012-30 Sec. 6320; 6330; 6702; hearing on filing lien notice; hearing before levy; frivolous income tax returns; bona fide issues not raised.
Sheila Philemond T.C. Memo. 2012-29 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; noncustodial parent; qualifying child.
Sean S. Brown T.C. Memo. 2012-28 Sec. 61; 6662; 6664; gross income definition; accuracy-related penalty; penalty definitions and special rules; interest on settlement; reasonable cause exception not offered.
Ronald E. Byers T.C. Memo. 2012-27 Sec. 6020; 6330; dummy returns; hearing before levy; collection due process.
Sue Colvin et vir T.C. Memo. 2012-26 Sec. 162; 274; 6662; business expenses; travel and entertainment; accuracy-related penalty; documentation; substantiation; recordkeeping.
Robert Jay Brooks et ux. T.C. Memo. 2012-25 Sec. 61; 108; 163; 212; debt cancellation; discharge of indebtedness; investment interest; expense of producing income; loan from employer forgiven; deductibility of interest if paid.
Terrance Clem Wright T.C. Memo. 2012-24 Sec. 6320; 6323; 6330; hearing on filing lien notice; priority of liens; hearing before levy; collection due process; failure to provide financial information.
L.A. Samarasinghe et ux. T.C. Memo. 2012-23 Sec. 165; 469; 6662; 6664; losses; passive loss limitations; accuracy-related penalty; penalty definitions and special rules; rental to related entity; lease in effect; adherence to lease terms; written binding contract entered into before February 19, 1988.
William B. Perrin T.C. Memo. 2012-22 Sec. 6330; 6672; hearing before levy; failure to pay over tax; collection due process; challenge of trust fund recovery penalties; unpaid employment taxes; levy action.
John P. Owen et al. T.C. Memo. 2012-21 Sec. 1045; 1202; 6662; rollover of stock gain; small business stock; accuracy-related penalty; omitted income; assignment of income; personal services corporation; deferral of capital gain; employment termination payment.
Ivan Rivas T.C. Memo. 2012-20 Sec. 6020; 6330; dummy returns; hearing before levy; collection due process; substitute returns; levy; challenge of underlying tax liability; face-to-face hearing denied.
Alfred A. Iversen et ux. T.C. Memo. 2012-19 Sec. 469; 6662; passive loss limitations; accuracy-related penalty; material participation; cattle and horse ranching; reliance on accountant.
Peco Foods Inc. et al. T.C. Memo. 2012-18 Sec. 338; 481; 1060; 1245; stock purchase and asset purchase; changes in accounting method; asset acquisition allocations; property depreciation recapture.
Peter C. Bronson et ux. T.C. Memo. 2012-17 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; hobby losses; equestrian activities.
Scott A. Blum et ux. T.C. Memo. 2012-16 Sec. 6662; accuracy-related penalty; gross valuation misstatement; capital losses; lack of economic substance.
Bausch & Lomb Inc. et al. T.C. Memo. 2012-15 Sec. 6225; 7481; partnership assessments; Tax Court decision finality; lack of jurisdiction; notice of deficiency invalid.
Raymond Vandegrift et ux. T.C. Memo. 2012-14 Sec. 469; 6662; passive loss limitations; accuracy-related penalty; real estate professional; proceeds of sales netted against losses from passive activities; overstated basis in real estate.
John K. Goyak et ux. et al. T.C. Memo. 2012-13 Sec. 162; 419A; 6651; 6662; business expenses; qualified asset account limits; failure to file or pay; accuracy-related penalty; contribution to welfare benefit fund constructive dividend.
Darrell L. Titsworth T.C. Memo. 2012-12 Sec. 6330; 7122; hearing before levy; compromises; offer-in-compromise; incomplete financial information provided; sufficient assets to pay liabilities.
Farzana Zaher et al. T.C. Memo. 2012-11 Sec. 6015; innocent spouse relief; conduct by husband; financial restraining order.
Yulia Feder T.C. Memo. 2012-10 Sec. 72; 6201; 7491; annuities; assessment authority; burden of proof; cancellation of insurance policy; constructive distribution.
Girish C. Patel T.C. Memo. 2012-9 Sec. 162; 274; business expenses; business expense substantiation; documentation; recordkeeping.
Marshall Cohan et ux. et al. T.C. Memo. 2012-8 Sec. 170; 212; 761; 1001; 1222; 6662; charitable deduction; expenses of producing income; partnership definitions; gain or loss; capital gain definitions; accuracy-related penalty; sale of rights of first refusal to charity; gift letter and good faith estimate of consideration.
Estate of Raymond J. Gill et al. T.C. Memo. 2012-7 Sec. 2053; 2056; deductions for expenses of estate; marital deductions; substantiation of expenses; marital deduction and federal and state estate taxes.
Estate of Dwight T. Fujishima et al. T.C. Memo. 2012-6 Sec. 2043; 2055; deduction for expenses of estate; estate tax charitable deduction; promissory notes and life insurance includable in estate; substantiation of expenses.
Ashley M. Walker et al. T.C. Memo. 2012-5 Sec. 6651; 6662; failure to file or pay; accuracy-related penalty; LLC owned by children with 99 percent interest in dental practice; economic substance.
Michael S. Oros T.C. Memo. 2012-4 Sec. 162; 274; 6662; business expenses; business expense substantiation; accuracy-related penalty; trade or business of author; expenses related to a planned book; reliance on tax return preparer.
Javier L. Gaitan et al. T.C. Memo. 2012-3 Sec. 162; 6015; 6662; business expenses; innocent spouse relief; accuracy-related penalty; cost of goods sold deduction; travel expenses; substantiation; documentation.
Baacel Roumi T.C. Memo. 2012-2 Sec. 162; 274; 274; 6651; 6662; business expenses; travel or entertainment; business expense substantiation; failure to file or pay; accuracy-related penalty; documentation; recordkeeping.
Kayln M. Carpenter et al. T.C. Memo. 2012-1 Sec. 170; 503; charitable deductions; charities; conservation easements; perpetuity requirements.
 

Summary Opinions

Grant Morgan Wood T.C. Summary Opinion 2012-127 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; nephews who did not reside with taxpayer; more than half of support.
Michael Clayton Martin et ux. T.C. Summary Opinion 2012-126 Sec. 151; 152; 165; 6662; personal exemptions; dependent definition; losses; accuracy-related penalty; theft losses; proof of loss; nieces and nephews as dependents.
Neal C. Evans T.C. Summary Opinion 2012-125 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; hobby losses; trade or business not shown.
Patrick M. Herbert et ux. T.C. Summary Opinion 2012-124 Sec. 162; 6662; business expenses; accuracy-related penalty; distributions from S corporation reclassified as wages; documentation; substantiation; recordkeeping.
James Michael Burke et ux. T.C. Summary Opinion 2012-123 Sec. 162; 274; 274; business expenses; travel and entertainment; business expense substantiation; documentation; recordkeeping.
Michael I. Bross et ux. T.C. Summary Opinion 2012-122 Sec. 108; 6651; discharge of indebtedness; failure to file or pay; credit card debt; contested liabilty; purchase-money debt.
Jackson M. Browning T.C. Summary Opinion 2012-121 Sec. 21; 24; 151; 152; child care credit; child credit; personal exemptions; dependent definition; custodial parent; Form 8332; release of claim.
John T. Kutney et ux. T.C. Summary Opinion 2012-120 Sec. 162; 183; 469; 6662; business expenses; not-for-profit activities; passive loss limitations; accuracy-related penalty; hobby losses; consulting activity; qualified real estate professional.
John Bruce Corcoran et ux. T.C. Summary Opinion 2012-119 Sec. 291; retirement savings; IRA deduction; enrollment in defined benefit plan.
Henry Moses et ux. T.C. Summary Opinion 2012-118 Sec. 6001; 6662; required records; accuracy-related penalty; substantiation; recordkeeping; documentation.
Robert P. Duplicki T.C. Summary Opinion 2012-117 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; assessment not defective; last known address.
Terrance Dale Moore Jr. et ux. T.C. Summary Opinion 2012-116 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; satisfaction in bankruptcy proceeding of IRS proof of claim; IRS precluded from additional collection.
James Timothy Harris et ux. T.C. Summary Opinion 2012-115 Sec. 36; first-time homebuyer credit; determination of former principal residence.
William Cheung et ux. T.C. Summary Opinion 2012-114 Sec. 36; 6662; first-time homebuyer credit; accuracy-related penalty; definition of credit on government websites not controlling.
Thomas K. McGuire et ux. T.C. Summary Opinion 2012-113 Sec. 6211; deficiency definition; deficiency after refund paid to taxpayers.
Shannon M. Galvan T.C. Summary Opinion 2012-112 Sec. 6015; innocent spouse relief; failure to file Tax Court petition within time limit.
G. Adrian Vigil et ux. T.C. Summary Opinion 2012-111 Sec. 72; 401; 4975; early distributions; pension plans; prohibited plan transactions tax; distribution from employee stock ownership plan; ESOP.
Thomas Tran T.C. Summary Opinion 2012-110 Sec. 56; 61; 67; 212; minimum tax adjustments; debt cancellation; miscellaneous deductions; expense of producing income; fees paid to debt resolution company as itemized deduction subject to 2% floor.
Annette L. Barnett T.C. Summary Opinion 2012-109 Sec. 162; 274; 280F; business expenses; business expense substantiation; luxury autos and listed property.
Scott V. White T.C. Summary Opinion 2012-108 Sec. 72; annuities; application of insurance policy's cash value to outstanding loans; lapse of policy; constructive dividend; distribution in excess of investment in contract.
Richard Garcia T.C. Summary Opinion 2012-107 Sec. 162; 6662; 6664; business expenses; accuracy-related penalty; penalty definitions and special rules.
Margarette Nau T.C. Summary Opinion 2012-106 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; denied collection alternatives; failure to provide financial information.
John Dalton Parks III T.C. Summary Opinion 2012-105 Sec. 183; not-for-profit activities; hobby losses; private track and field coaching.
Ruth Real T.C. Summary Opinion 2012-104 274; 446; 6001; 6651; 6662; business expense substantiation; methods of accounting; required records; failure to file or pay; accuracy-related penalty; reconstruction of income; bank deposits; failure to keep adequate books.
Gary Wayne Doolittle T.C. Summary Opinion 2012-103 Sec. 61; 71; 215; 6662; gross income definition; alimony; alimony; accuracy-related penalty; spousal maintenance contract; child support vs. alimony.
Fuhua Chen et ux. T.C. Summary Opinion 2012-102 Sec. 162; 212; business expenses; expense of producing income; deductions for debt payments; assumption of debt; oral agreements; substantiation; documentation.
Marvin Morris Bartosovsky T.C. Summary Opinion 2012-101 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; no genuine issue.
Richard Lewis Kaufman et ux. T.C. Summary Opinion 2012-100 Sec. 162; 6212; 6214; 6662; business expenses; notice of deficiency; Tax Court jurisdiction; accuracy-related penalty; real estate activity not trade or busienss; deficiency notice valid.
Guillermo Javier Arguello T.C. Summary Opinion 2012-99 Sec. 166; bad debts; proof debt worthless in year deduction claimed.
Raquel S. Antonious T.C. Summary Opinion 2012-98 Sec. 6001; 6662; 6664; required records; accuracy-related penalty; penalty definitions and special rules; sublet rental property; recordkeeping; substantiation; documentation; expenses disallowed.
Alvaro N. Gallego T.C. Summary Opinion 2012-97 Sec. 6015; innocent spouse relief; partial reversal of previous denial of relief; equitable relief; factors weighed.
Brandon Dean Morris T.C. Summary Opinion 2012-96 Sec. 162; 274; 274; 280F; 6001; 6651; 6662; business expenses; travel and entertainment; business expense substantiation; luxury autos and listed property; required records; failure to file or pay; accuracy-related penalty; recordkeeping; documentation; mortgage interest deduction.
Brian Henry Stirm T.C. Summary Opinion 2012-95 Sec. 162; 262; 6651; business expenses; living expenses; failure to file or pay; substantiation; recordkeeping; documentation; airplane expenses.
Stephen A. Wallach et ux. T.C. Summary Opinion 2012-94 Sec. 162; 274; 280F; 6662; business expenses; business expense substantiation; luxury autos and listed property; accuracy-related penalty; real estate brokerage business; recordkeeping; documentation.
Antonio Puerta T.C. Summary Opinion 2012-93 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; children not in residence with taxpayer; more than half of support.
Loretta Lea Wanat T.C. Summary Opinion 2012-92 Sec. 162; 179; 212; 274; business expenses; expensing business assets; expense of producing income; travel and entertainment; dog bed manufacturing; real estate activity; ordinary and necessary expense; capital expenditure.
Frederick T. Chambers et ux. T.C. Summary Opinion 2012-91 Sec. 469; 6662; passive loss limitations; accuracy-related penalty; reasonable cause; qualified real estate professional.
Charles A. Foster et ux. T.C. Summary Opinion 2012-90 Sec. 170; charitable contributions; facade easement; valuation of easement.
William M. Hirsch T.C. Summary Opinion 2012-89 Sec. 6320; 6321; 6323; 6330; hearing on filing lien notice; liens for taxes; priority of liens; hearing before levy; collection due process; ability to pay determined by IRS; settlement officer reviewed factors.
Lawrence E. McPartland T.C. Summary Opinion 2012-88 Sec. 162; 195; 6662; 6664; business expenses; start-up expenses; accuracy-related penalty; penalty definitions and special rules; not in business when deductions taken; good faith and reasonable cause.
Dora Margaret Benson T.C. Summary Opinion 2012-87 Sec. 162; 183; 6662; business expenses; not-for-profit activities; accuracy-related penalty; hobby losses; reasonable cause; good faith; lack of business acumen.
Eli D. Kohn T.C. Summary Opinion 2012-86 Sec. 162; 174; 6651; 6662; business expenses; business expense substantiation; failure to file or pay; accuracy-related penalty; documentation; recordkeeping.
Jeremy L. Wade T.C. Summary Opinion 2012-85 67; 162; 262; 274; 6662; miscellaneous deductions; business expenses; living expenses; travel and entertainment; accuracy-related penalty; documentation; recordkeeping.
Kumar Anthony Peries et ux. T.C. Summary Opinion 2012-84 Sec. 162; 170; 274; 6001; 6662; business expenses; charitable deduction; business expense substantiation; required records; accuracy-related penalty; recordkeeping; documentation.
Ronald Webster Moore T.C. Summary Opinion 2012-83 Sec. 72; annuities; deemed distribution on expired life insurance policy; policy terminated in prior year.
David Merritt Funk T.C. Summary Opinion 2012-82 Sec. 36; first-time homebuyer credit; home purchased outside of effective date of credit.
Larry Gibson Beach T.C. Summary Opinion 2012-81 Sec. 165; 6662; losses; accuracy-related penalty; auto damage; 10 percent of AGI threshold.
Arthur D. Sassani Jr. T.C. Summary Opinion 2012-80 Sec. 408; IRAs; distribution from IRA not roll over to qualified account; intention to roll over; bank error.
Kenneth Michael Francis et ux. T.C. Summary Opinion 2012-79 Sec. 451; 6662; 6664; year of inclusion; accuracy-related penalty; penalty definitions and special rules; back pay award; inclusion in year received.
Fortunato Gonzalez et ux. T.C. Summary Opinion 2012-78 Sec. 165; losses; gambling losses allowed in spite of less than adequate records.
Donna I. Colca T.C. Summary Opinion 2012-77 Sec. 35; first-time homebuyer credit; prior ownership interest in home.
James A. Adams et ux. T.C. Summary Opinion 2012-76 Sec. 6320; 6330; 6402; 6651; hearing on filing lien notice; hearing before levy; authority to make refunds; failure to file or pay; interest abatement.
Princess G. McLeod T.C. Summary Opinion 2012-75 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; child resided with taxpayer; qualifying foster child; qualifying relative.
Charles Grant Beech et ux. T.C. Summary Opinion 2012-74 Sec. 408; IRAs; inherited IRA; trustee-to-trustee transfer; substantially complied.
W.T. Bramlett II et ux. T.C. Summary Opinion 2012-73 Sec. 162; 183; 195; 6662; business expenses; not-for-profit activities; start-up expenses; accuracy-related penalty; hobby losses; aircraft dealership and aerial photography business; multiple activities; details of expenses.
Benjamin Burton T.C. Summary Opinion 2012-72 Sec. 24; 32; 151; 152; 6662; child credit; earned income credit; personal exemptions; dependent definition; accuracy-related penalty; children not qualifying despite living with taxpayer.
David Brian Smith T.C. Summary Opinion 2012-71 Sec. 162; 262; 274; business expenses; living expenses; business expense substantiation; expenses for development and manufacture of invention.
Javier Padilla et ux. T.C. Summary Opinion 2012-70 Sec. 162; 6651; 6662; business expenses; failure to file or pay; accuracy-related penalty; substantiation; documentation; recordkeeping.
Cory T. Chaput et al. T.C. Summary Opinion 2012-69 Sec. 6015; innocent spouse relief; cancellation of credit card debt and wages attributable to former spouse.
Malek Cithol Kotjok T.C. Summary Opinion 2012-68 Sec. 1; 2; 24; 32; 151; 152; individual taxes; head of household; child credit; earned income credit; personal exemptions; dependent definition; children not residing with taxpayer; not qualifying children.
Dreamco Development Corp. T.C. Summary Opinion 2012-67 Sec. 6330; hearing before levy; collection due process; rejection of offer-in-compromise; tax obligations including payments and returns noncompliant.
Dean P. Murray et ux. T.C. Summary Opinion 2012-66 Sec. 162; 274; 274; 280F; 6662; business expenses; travel and entertainment; business expense substantiation; luxury autos and listed property; accuracy-related penalty; documentation; recordkeeping; unreimbursed employee business expenses.
John Robert Walthall Jr. et ux. T.C. Summary Opinion 2012-65 Sec. 183; not-for-profit activities; hobby losses; real estate investment activity; records; documentation; factors examined.
Emmanuel Charles Kouskoutis T.C. Summary Opinion 2012-64 Sec. 71; 215; alimony; alimony; designation of payments in temporary orders dissolving marriage.
James P. Chiavacci et ux. T.C. Summary Opinion 2012-63 Sec. 71; 215; 6662; alimony; alimony; accuracy-related penalty; payments not terminable on death.
Michael J. Goldberg T.C. Summary Opinion 2012-62 Sec. 6330; 6511; hearing before levy; limitations on refunds; collection due process; overpayment credit not shown.
Randy C. Stidham et ux. T.C. Summary Opinion 2012-61 Sec. 162; 162; 262; 274; 274; 6651; business expenses; travel expenses; living expenses; travel and entertainment; business expense substantiation; failure to file or pay; recordkeeping; documentation; entitled to reimbursement from employer; deduction for tax return preparation.
Samuel Carmickle et ux. T.C. Summary Opinion 2012-60 Sec. 121; 162; 280A; 6662; gain on sale of residence; business expenses; business use of home; accuracy-related penalty; deduction for unpaid rent; home office expenses; principle residence.
Mary Ellen MacDonald T.C. Summary Opinion 2012-59 Sec. 72; 6015; 6662; 7430; early distributions; innocent spouse relief; accuracy-related penalty; attorney's fees; premature distributions qualified plans; substantially justified; prevail on most significant issue.
Precious Delores Jones T.C. Summary Opinion 2012-58 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; taxpayer had income.
Darren J. Newell et ux. T.C. Summary Opinion 2012-57 Sec. 162; 162; 262; 6662; 6664; business expenses; travel expenses; living expenses; accuracy-related penalty; penalty definitions and special rules; deduction for lease cancellatioin expenses; moving expenses; lodging; tax home.
Jose Luis Hernandez et ux. T.C. Summary Opinion 2012-56 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge of underlying tax liability; rejection of collection alternatives; offer in compromise; ability to pay.
Encyc Technologies T.C. Summary Opinion 2012-55 Sec. 1366; 6037; 6330; 6699; S corporation passthrough; S corporation information returns; hearing before levy; failure to file S corporation return penalty; collection due process; reasonable cause.
Stan B. Vaughan T.C. Summary Opinion 2012-54 Sec. 165; 6212; 6213; losses; notice of deficiency; deficiencies and Tax Court petitions; notice of deficiency issued; substantiation of losses; documentation; recordkeeping.
Scott White T.C. Summary Opinion 2012-53 Sec. 212; 6213; notice of deficiency; deficiencies and Tax Court petitions; failure to show mailing of deficiency notice; lack of jurisdiction.
William L. Weaver et ux. T.C. Summary Opinion 2012-52 Sec. 1401; 1402; 6662; self-employment tax; self-employment income; accuracy-related penalty; severance payment vs. disability; self-employment income from foreign consulate.
Kuei H. Lee et al. T.C. Summary Opinion 2012-51 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; inadequate disclosures to return preparer.
Thomas G. Nolder T.C. Summary Opinion 2012-50 Sec. 67; 162; 262; 274; 6662; miscellaneous deductions; business expenses; living expenses; business expense substantiation; accuracy-related penalty; expenses of truck driver; reasonable cause; documentation; recordkeeping.
Kathleen Murray T.C. Summary Opinion 2012-49 Sec. 62; 162; 164; 213; 262; 274; 280F; 6662; adjusted gross income; business expenses; taxes; medical expenses; living expenses; business expense substantiation; luxury autos and listed property; accuracy-related penalty; reasonable cause for underpayment.
Andrea Marie Hall T.C. Summary Opinion 2012-48 Sec. 163; 263; 6662; mortgage interest; capital expenditures; accuracy-related penalty; mortgage on Schedule E; rental property bad debt deduction.
Felix Rospond et ux. T.C. Summary Opinion 2012-47 Sec. 36; first-time homebuyer credit; purchase of home by limited liability company; LLC not entitled to credit; alter ego.
David Scott Stewart et ux. T.C. Summary Opinion 2012-46 Sec. 61; 6201; cancellation of debt income; assessment authority; COD; discharge of indebtedness; timing of income from debt discharge; when debt not repaid.
Terry D. Bell et ux. T.C. Summary Opinion 2012-45 Sec. 6330; hearing before levy; collection due process.
George Saadian T.C. Summary Opinion 2012-44 Sec. 166; bad debts; loan to relative; worthlessness; year of worthlessness.
Rick E. Payne et ux. T.C. Summary Opinion 2012-43 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; failure to comply with orders of the court; lack of prosecution.
Bruce Devon Runyan T.C. Summary Opinion 2012-42 Sec. 36; 267; first-time homebuyer credit; related party losses; residence acquired from trust where taxpayer beneficiary.
Mayer Weinberger et ux. T.C. Summary Opinion 2012-41 Sec. 21; 24; 32; 6651; 6662; child care credit; child credit; earned income credit; failure to file or pay; accuracy-related penalty; definition of earned income.
Gary L. Scalone et ux. T.C. Summary Opinion 2012-40 Sec. 24; 152; child credit; dependent definition; noncustodial parent; separation agreement; failure to include Social Security numbers.
Donald R. Leak T.C. Summary Opinion 2012-39Sec. 162; 170; 274; 6662; business expenses; charitable deduction; business expense substantiation; accuracy-related penalty; recordkeeping; documentation; labor as charitable gift.
Robert R. Hammond T.C. Summary Opinion 2012-38 Sec. 71; 215; 6662; alimony; alimony; accuracy-related penalty; payments not terminable on death of spouse.
Ifeanyi David Onyekwena et ux. T.C. Summary Opinion 2012-37 Sec. 61; 72; 162; 262; 274; 6001; 6662; gross income definition; early distributions from pension plans; business expenses; living expenses; business expense substantiation; required records; accuracy-related penalty; documentation; recordkeeping.
Gregory R. Hielsberg T.C. Summary Opinion 2012-36 Sec. 152; 162; 167; 274; 6662; business expenses; travel expenses; depreciation deductions; business expense substantiation; accuracy-related penalty; recordkeeping; documentation.
Rayford Jay Richardson Jr. T.C. Summary Opinion 2012-35 Sec. 36; first-time homebuyer credit; property already owned when credit claimed.
Donny L. McGuire et ux. T.C. Summary Opinion 2012-34 Sec. 36; first-time homebuyer credit; home purchased before effective date of credit.
Jeffrey S. Carter et ux. T.C. Summary Opinion 2012-33 Sec. 72; 1400Q; early distributions; retirement funds; early distribution from retirement plan to repair Hurricane Ike damage; penalty tax.
Scott M. Iovine et ux. T.C. Summary Opinion 2012-32 Sec. 469; passive loss limitations; rental real estate losses; qualification as real estate professional; husband's profession.
Graciela Helguero-Balcells T.C. Summary Opinion 2012-31 Sec. 67; 162; 162; 262; 274; miscellaneous deductions; business expenses; travel expenses; living expenses; business expense substantiation; reimbursement by employer; no showing reimbursement would be denied.
Dennis Manalo et ux. T.C. Summary Opinion 2012-30 Sec. 469; 6662; 7462; passive loss limitations; accuracy-related penalty; small Tax Court cases; rental real estate losses; material participation.
Daniel W. Tomasello T.C. Summary Opinion 2012-29 Sec. 6320; 6330; 6671; 6672; hearing on filing lien notice; hearing before levy; rules for assessable penalties; failure to pay over tax; trust fund recovery penalty; employment taxes; opportunity to dispute; Letter 1153.
Cynthia J. Cantrell T.C. Summary Opinion 2012-28 Sec. 6662; accuracy-related penalty; gain on sale of property; reasonable cause.
Benjamin C. Sotuyo et al. T.C. Summary Opinion 2012-27 Sec. 6013; 6015; joint returns; innocent spouse relief; unreported income attributable to former spouse.
Reza Fatehi T.C. Summary Opinion 2012-26 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; offer in compromise; IRS review of case insufficient and arbitrary.
William Porch et ux. T.C. Summary Opinion 2012-25 Sec. 61; 6663; gross income definition; fraud penalty; unreported income; deductions claimed improper.
Mark A. Ryberg et ux. T.C. Summary Opinion 2012-24 Sec. 183; 274; 280F; 6001; 6662; 6664; not-for-profit activities; business expense substantiation; luxury autos and listed property; required records; accuracy-related penalty; penalty definitions and special rules; hobby losses; recordkeeping; documentation.
Felton H. Hyche et ux. T.C. Summary Opinion 2012-23 Sec. 162; 179; 274; 280F; 6662; business expenses; expensing business assets; business expense substantiation; luxury autos and listed property; accuracy-related penalty; reasonable cause for underpayment; substantiation; recordkeeping; documentation.
Arnold J. Wolf et al. T.C. Summary Opinion 2012-22 Sec. 162; 262; travel expenses; living expenses; travel between home and office; commuting expenses.
Dean Cibotti et ux. T.C. Summary Opinion 2012-21 Sec. 62; 63; 67; 162; 274; 280A; 3121; adjusted gross income; taxable income; miscellaneous deductions; business expenses; business expense substantiation; business use of home; social security definitions; independent contractor; Schedule C.
Paul Michael Gritz et ux. T.C. Summary Opinion 2012-20 Sec. 162; 162; 262; 274; business expenses; travel expenses; living expenses; business expense substantiation; documentation; recordkeeping; commuting expenses.
Carl A. Oser et ux. T.C. Summary Opinion 2012-19 Sec. 162; 212; business expenses; expenses of producing income; expenses related to rental properties; no addresses listed for properties; allocation of expenses for multiple properties; Schedule C expenses relationship to activities.
Jose Martignon T.C. Summary Opinion 2012-18 Sec. 701; 702; 704; 6662; partners subject to tax; partner's income; partner's distributive share; accuracy-related penalty; distributive share of partnership income taxable regardless of receipt.
Conrad Y. Edosada T.C. Summary Opinion 2012-17 Sec. 163; 6662; mortgage interest; accuracy-related penalty; $1 million debt limit; benefits and burdens of ownership.
Thelma L. Moore et vir T.C. Summary Opinion 2012-16 Sec. 162; 274; 280F; 6651; 6662; business expenses; travel and entertainment; luxury autos and listed property; failure to file or pay; accuracy-related penalty; mileage logs errors and irregularities; unreliable.
David Charles Ladehoff T.C. Summary Opinion 2012-15 Sec. 6015; innocent spouse relief; abuse from ex-wife; equitable relief.
Moe Mobasher T.C. Summary Opinion 2012-14 Sec. 162; 262; business expenses; living expenses; profit motive; not engaged in trade or business.
Samuel C. Johnson et ux. T.C. Summary Opinion 2012-13 Sec. 162; 6651; 6662; 6664; business expenses; failure to file or pay; accuracy-related penalty; penalty definitions and special rules; NOL carryforward disallowed; loan repayment not business expense; timely filing.
Andrea Ready T.C. Summary Opinion 2012-12 Sec. 901; 911; foreign tax credit; earned income exclusion; flight attendant; residence in France; dual citizenship U.K. and U.S.; amount earned in U.S. and international airspace.
Tao Xu T.C. Summary Opinion 2012-11 Sec. 219; 408; retirement savings; IRAs; IRA deduction disallowed; modified AGI above threshold; participation in retirement plan.
Kevin Allen Hudgins T.C. Summary Opinion 2012-10 Sec. 1; 2; 24; 32; 151; 152; individual income tax; head of household; child credit; earned income credit; personal exemptions; dependent defintion; unreported unemployment compensation; qualifying child; relationship to children.
Kangsheng Zhu et ux. T.C. Summary Opinion 2012-9 Sec. 219; 408; retirement savings; IRAs; deduction for contribution; active participant in qualified pension plan; AGI exceeding threshold.
Sherry A. Wickman et al. T.C. Summary Opinion 2012-8 Sec. 6015; innocent spouse relief; equitable relief; reason to know payments not made; economic hardship.
Douglas M. Gallant et ux. T.C. Summary Opinion 2012-7 Sec. 219; 401; retirement savings; pension plans; deductions to IRA disallowed; active participants in qualified plan.
Edwin Davila Jr. T.C. Summary Opinion 2012-6 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; children of cousin not qualifying relatives or children.
Clifton Gregory Brown et ux. T.C. Summary Opinion 2012-5 Sec. 61; 163; gross income definition; interest expenses; offset of interest on state tax under- and overpayments.
James Edwin Blackburn T.C. Summary Opinion 2012-4 Sec. 262; 274; 280F; 6330; living expenses; business expense substantiation; luxury autos and listed property; hearing before levy; collection due process; notice of deficiency not received; challenge of underlying tax liability.
George Edward Ham T.C. Summary Opinion 2012-3 Sec. 1; 61; 852; maximum rate on capital gains; gross income definition; regulated investment company; distributions from mutual funds includable in income; return of capital.
Thomas G. Henk Jr. T.C. Summary Opinion 2012-2 Sec. 61; gross income definition; severance pay as income.
Robert L. Hand et ux. T.C. Summary Opinion 2012-1 Sec. 162; 262; 6662; business expenses; living expenses; accuracy-related penalty; flying lessons not business related.
 


Copyright 2012 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject.--ISSN 1089-1536


Return to Home Page

--Last Update 12/29/12