Small Business Taxes & Management

Tax Court Cases--2013


Small Business Taxes & ManagementTM--Copyright 2013, A/N Group, Inc.

 

Below is a list of the 2013 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--2012
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

New Additions - Week Ended December 31, 2013

Tax Court Cases

Andrew Wayne Roberts 141 T.C. No. 19 Sec. 72; 408; 6662; 7703; early distributions; IRAs; accuracy-related penalty; determination of marital status; distributions taken by former spouse without knowledge; payee or distrbutee; benefit of distribution.

 

Memorandum Decisions

Michael E. Adighibe T.C. Memo. 2013-296 Sec. 6330; hearing before levy; collection due process; failure to provide financial information; multiple extensions.
James Curtis Brewer T.C. Memo. 2013-295 Sec. 36; first-time homebuyer credit; prior residence not primary residence.
Travis A. Mathis et ux. T.C. Memo. 2013-294 Sec. 162; 183; 6662; 6664; business expenses; not-for-profit activities; accuracy-related penalty; penalty definitions and special rules; hobby losses; horse farm; reliance on accountant.
Austin Otology Associates et al. T.C. Memo. 2013-293 Sec. 162; 167; 179; 274; 274; 301; 316; 6662; 6664; business expenses; depreciation deduction; expensing business assets; travel and entertainment; business expense substantiation; property distributions; dividend defined; accuracy-related penalty; penalty definitions and special rules; constructive dividends; payment of shareholder expenses.
Brenda Reilly-Casey T.C. Memo. 2013-292 Sec. 6015; innocent spouse relief; knowledge of understatements; equitable relief.

 

Summary Opinions

None

 

Cumulative Cases - 2013

Tax Court Cases

Andrew Wayne Roberts 141 T.C. No. 19 Sec. 72; 408; 6662; 7703; early distributions; IRAs; accuracy-related penalty; determination of marital status; distributions taken by former spouse without knowledge; payee or distrbutee; benefit of distribution.
Larry E. Austin 141 T.C. No. 18 Sec. 83; 351; property transferred for services; transfer to controlled corporation; stock not substantially vested; would receive less than 1/3 of market value if terminated for cause; restricted stock agreement; substantial risk of forfeiture.
Pilgrim's Pride Corp. et al. 141 T.C. No. 17 Sec. 165; 1211; 1212; 1234A; losses; limit on capital losses; capital loss carryovers; straddle termination; ordinary loss vs. capital loss; surrender of securities.
Vidal Suriel 141 T.C. No. 16 Sec. 162; 451; 458B; 1366; business expenses; year of deduction; designated settlement funds; S corporation passthrough; economic performance; payment to qualified settlement fund; manufacturer under terms of agreement.
Crescent Holdings LLC et al. 141 T.C. No. 15 Sec. 83; 721; 6226; property transferred for services; contribution to partnership; partnership court review; capital interest in partnership; undistributed income attributable to individual; Sec. 83 applicable.
VECO Corporation and Subsidiaries 141 T.C. No. 14 Sec. 446; 461; 467; methods of accounting; year of deduction; deferred rental payments; all-events test not met for deductions; recurring item exception to economic performance rule.
City Line Candy & Tobacco Corp. 141 T.C. No. 13 Sec. 162; 263A; 471; business expenses; uniform capitalization rules; inventories; UNICAP; small reseller exception to uniform capitalization rules; definition of gross receipts.
Jitzchok D. Rand et ux. 141 T.C. No. 12 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; amount shown on return; refundable tax credits.
Ronald Isley 141 T.C. No. 11 Sec. 6320; 6323; 6330; 7122; hearing on filing lien notice; priority of liens; hearing before levy; compromises; collection due process; offer in compromise; rejection of offer in compromise; referral of tax years to the Justice Department barred Appeals from unilaterally accepting offer.
Kathleen S. Simpson et vir 141 T.C. No. 10 Sec. 62; 104; adjusted gross income; damage awards and sick pay; employment discrimination suit; portion excludable as received for physical injuries; workers' compensation benefits.
ADVO Inc. & Subsidiaries 141 T.C. No. 9 Sec. 168; 199; 263A; 936; ACRS; income attributable to domestic production activities; uniform capitalization rules; possessions tax credit; direct mail advertising activities; burdens and benefits of ownership of advertising materials.
Jean Steinberg 141 T.C. No. 8 Sec. 2035; 2512; gifts within 3 years of death; valuation of gifts; assumption of estate tax liability; consideration in money or money's worth.
Tom Reed 141 T.C. No. 7 Sec. 6330; 7122; 7442; hearing before levy; compromises; Tax Court jurisdiction; collection due process; no requirement to reopen offer in compromise.
Glenn Lee Snow 141 T.C. No. 6 Sec. 31; 6662; wage withholding credit; accuracy-related penalty; computation of penalty; underpayment definition.
BMC Software Inc. 141 T.C. No. 5 Sec. 482; 965; 7121; transfer pricing; temporary dividends received deduction; closing agreements; accounts receivable; Rev. Proc. 99-32; related-party indebtedness.
Sugarloaf Fund LLC et al. 141 T.C. No. 4 Sec. 166; 6226; 6231; bad debts; partnership court review; partnership item definitions; whether grantor and beneficiary of sub-trust was partner; intervene in partnership proceedings; final partnership administrative adjustment; FPAA.
James R. Dixon et ux. 141 T.C. No. 3 Sec. 31; 3402; 3403; 6205; 6330; wage withholding credit; income tax collected at source; employer withholding liability; special employment tax rules; hearing before levy; collection due process; designation of payments made by corporation.
Partners in Charity Inc. 141 T.C. No. 2 Sec. 501; 7428; charities; Sec. 501 declaratory judgments; retroactive revocation of tax-exempt status; providing assistance to low-income buyers; operated for charitable purposes.
John Hancock Life Insurance Co. et al. 141 T.C. No. 1 Sec. 162; 163; 467; 1272; business expenses; interest; deferred rental payments; OID income; original issue discount; LILO; lease-in, lease-out; SILO; sale-in, lease-out; leveraged leases.

Terry J. Welle et ux. 140 T.C. No. 19 Sec. 316; 317; 6662; dividend definition; dividend property definition; accuracy-related penalty; constructive dividend; corporation's construction of taxpayer's home.
Eaton Corp. et al. 140 T.C. No. 18 Sec. 482; transfer pricing; Tax Court jurisdiction; IRS's cancellation of advance pricing agreements.
Lawrence G. Graev et ux. 140 T.C. No. 17 Sec. 170; 6662; charitable deduction; accuracy-related penalty; contribution conditioned on IRS allowance of deduction.
Rollin J. Morehouse et ux. 140 T.C. No. 16 Sec. 162; 1401; 1402; business expenses; self-employment tax; self-employment income; payments received under U.S. Department of Agriculture Conservation Reserve Program; CRP.
Chapman Glen Ltd. 140 T.C. No. 15 Sec. 354; 367; 501; 953; 6033; 6501; 6655; reorganization exchanges; foreign corporations; insurance companies; Subpart F insurance income; exempt organization returns; limitations on assessment; corporate estimated tax payments; foreign insurance company; deemed sale of assets in taxable transaction.
Arthur I. Appleton Jr. et al. 140 T.C. No. 14 Sec. 932; 6012; 6091; 6501; 7654; U.S. Virgin Island tax rules; filing requirements; place for filing; limitations on assessments; possessions income tax; Forms 1040 filing with U.S. Virgin Islands Bureau of Internal Revenue met taxpayer's filing obligations; deficiency notices from IRS untimely.
Uniband Inc. 140 T.C. No. 13 Sec. 45A; 162; 280C; 1501; 1502; 7701; Indian Employment Credit; business expenses; limit on creditable expenses; consolidate return privilege; consolidated return regulations; definitions; corporation owned by Indian tribe not exempt from corporate tax.
Lawrence F. Peek et ux. et al. 140 T.C. No. 12 Sec. 408; 4975; 6662; IRAs; prohibited plan transaction tax; accuracy-related penalty; guaranteeing loans to entity owned by taxpayer's IRAs; termination of IRAs; taxable gain.
John C. Hom & Associates Inc. 140 T.C. No. 11 Sec. 6212; notice of deficiency; lack of jurisdiction; suspension of taxpayer's corporate status at time petition filed.
Michael Keith Shenk 140 T.C. No. 10 Sec. 2; 24; 151; 152; 6501; head of household; child credit; personal exemptions; dependent definition; limitations on assessment; noncustodial parent; Form 8332; release of claim of exemption; three-year limitation period on spouse.
Carol Diane Gray 140 T.C. No. 9 Sec. 6015; 6211; 6213; 6330; 6651; 6665; 7482; innocent spouse relief; deficiency definition; deficiencies and Tax Court petitions; hearing before levy; failure to file or pay; penalties as taxes; collection due process; Tax Court jurisdiction.
Wise Guys Holdings LLC et al. 140 T.C. No. 8 Sec. 6212; 6223; 6226; notice of deficiency; notice of partnership proceeding; partnership court review; FPAA; final partnership administrative adjustment; tax matters partner.
AHG Investments LLC et al. 140 T.C. No. 7 Sec. 465; 6662; at-risk limitations; accuracy-related penalty; 40 percent gross valuation misstatement penalty; concession of deduction or credit not related to value of property.
Sergio Garcia 140 T.C. No. 6 Professional golfer; resident of Switzerland; endorsement agreements; allocation of compensation to royalties vs. personal services.
Estate of James A. Elkins Jr. et al. 140 T.C. No. 5 Sec. 2031; 2703; gross estate definition; valuation and disregarded rights; fractional interests in works of contemporary art; valuation determined by court.
George Thompson 140 T.C. No. 4 Sec. 6159; 6320; 6330; 6331; 6672; tax installment agreements; hearing on filing lien notice; hearing before levy; levy and distraint; failure to pay over tax; collection due process; tithing and college expenses not necessary; installment agreement.
Deborah L. Smith 140 T.C. No. 3 Sec. 6212; 6213; 6214; notice of deficiency; deficiencies and Tax Court petitions; Tax Court jurisdiction; Tax Court petition timely; resident of Canada; 150 days to file petition.
Bank of New York Mellon Corp. et al. 140 T.C. No. 2 Sec. 901; foreign tax credit; credits and expense deduction not allowed for structured trust advantaged repackaged securities (STARS) transaction; economic substance lacking; U.S. not foreign source income.
B.V. Belk Jr. et ux. 140 T.C. No. 1 Sec. 170; 501; charitable deduction; charities; conservation easement on golf course; interest in real property subject to use restriction; owner of property allowed to substitute easement property.

 


Memorandum Decisions

Michael E. Adighibe T.C. Memo. 2013-296 Sec. 6330; hearing before levy; collection due process; failure to provide financial information; multiple extensions.
James Curtis Brewer T.C. Memo. 2013-295 Sec. 36; first-time homebuyer credit; prior residence not primary residence.
Travis A. Mathis et ux. T.C. Memo. 2013-294 Sec. 162; 183; 6662; 6664; business expenses; not-for-profit activities; accuracy-related penalty; penalty definitions and special rules; hobby losses; horse farm; reliance on accountant.
Austin Otology Associates et al. T.C. Memo. 2013-293 Sec. 162; 167; 179; 274; 274; 301; 316; 6662; 6664; business expenses; depreciation deduction; expensing business assets; travel and entertainment; business expense substantiation; property distributions; dividend defined; accuracy-related penalty; penalty definitions and special rules; constructive dividends; payment of shareholder expenses.
Brenda Reilly-Casey T.C. Memo. 2013-292 Sec. 6015; innocent spouse relief; knowledge of understatements; equitable relief.
Christopher V. Pohl T.C. Memo. 2013-291 Sec. 6330; 6673; 6702; hearing before levy; damages for delay; frivolous income tax returns; collection due process.
Linda Sharp T.C. Memo. 2013-290 Sec. 104; 6662; damage awards and sick pay; accuracy-related penalty; worker's compensation statute claim; physical injury or sickness.
Adam Edward Hart et ux. T.C. Memo. 2013-289 Sec. 162; business expenses; deduction for MBA tuition; not in trade or business.
Peking Investment Fund LLC et al. T.C. Memo. 2013-288 Sec. 6229; partnership assessment limitations; consent extending limitations executed by tax matters partner.
Arthur Mason Dupre T.C. Memo. 2013-287 Sec. 162; 212; 280; 280A; 6001; 6662; 6664; business expenses; expense of producing income; recording productions costs (repealed); business use of home; required records; accuracy-related penalty; penalty definitions and special rules; substantiation; recordkeeping; documentation; unreimbursed employee business expenses; expenses related to activity.
Central Motorplex T.C. Memo. 2013-286 Sec. 6212; 6213; 7436; notice of deficiency; deficiencies and Tax Court petitions; employment status determination; dissolved corporation; capacity to file petition.
Naren Chaganti T.C. Memo. 2013-285 Sec. 162; 461; 6214; business expenses; year of deduction; determinations by Tax Court; deduction of expenses paid in prior years; net operating losses; jurisdiction over other years.
Pamela H. Stevenson T.C. Memo. 2013-284 Sec. 6330; hearing before levy; collection due process; levy action; failure to provide requested information; collection alternatives.
The Council for Education T.C. Memo. 2013-283 Sec. 501; 501; tax-exempt organizations; charities; tax-exempt status denied; entity organized to advocate legal rights of student loan recipients.
Mohammad A. Sultan et ux. T.C. Memo. 2013-282 Sec. 6662; 6663; accuracy-related penalty; fraud penalty; underreported income.
Christopher A. Bibby T.C. Memo. 2013-281 Sec. 6320; 6330; 6331; hearing on filing lien notice; hearing before levy; levy and distraint; collection due process; jeopardy levy relief denied.
Timothy Dale Thunstedt T.C. Memo. 2013-280 Sec. 24; 32; 151; 152; 162; 274; 280A; s80F; 6651; 6662; child credit; earned income credit; personal exemptions; dependent definition; business expenses; business expense substantiation; business use of home; luxury autos and listed property; failure to file or pay; accuracy-related penalty; recordkeeping; documentation; per diem deduction; net operating loss carryover.
Jamil E. Abdallah et ux. T.C. Memo. 2013-279 Sec. 6501; 6663; 7206; limitations on assessment; fraud penalty; fraud and false statements; check-cashing business; check-cashing fees.
Kenneth M. Moore T.C. Memo. 2013-278 Sec. 6330; 6672; 7122; hearing before levy; failure to pay over tax; compromises; collection due process; trust fund recovery penalty; reasonable collection potential in excess of offer-in-compromise.
Lourdes Puentes T.C. Memo. 2013-277 Sec. 163; 163; interest; mortgage interest; beneficial or equitable interest in property; legal title by related party.
William D. Foote et ux. T.C. Memo. 2013-276 Sec. 7430; attorney's fees; stipulated decisions; failure to pursue litigation expenses in prior proceedings.
Michael D. Brown et ux. T.C. Memo. 2013-275 Sec. 167; 168; depreciation deduction; ACRS; bonus depreciation; year placed in service; available for intended use.
Bohdan Senyszyn et ux. T.C. Memo. 2013-274 Sec. 6501; 6663; 7201; 7206; limitations on assessment; fraud penalty; attempt to evade tax; limitations on assessment; collaterally estopped from arguing civil tax fraud after pleading guilty to tax evasion.
Fincourt B. Shelton PC T.C. Memo. 2013-273 Sec. 6330; 6331; 7121; 7122; hearing before levy; levy and distraint; closing agreements; compromises; collection due process; offer in compromise; no valid offer; imputation of offer; currently not collectible status.
Michael H. Dudek et ux. T.C. Memo. 2013-272 Sec. 611; 612; 613; 6662; depletion; basis for depletion; percentage depletion; accuracy-related penalty; oil and gas lease bonus payment ordinary income; cost depletion not allowed.
Christine C. Peterson et vir T.C. Memo. 2013-271 Sec. 162; 404; 1401; business expenses; pension plan contributions; self-employment tax; nonqualified deferred compensation arrangements; contributions to retirement plan.
Gary L. Fish et ux. T.C. Memo. 2013-270 Sec. 167; 197; 267; 332; 361; 1239; 1245; 1361; 1563; depreciation deduction; amortization of intangibles; losses between related taxpayers; complete subsidiary liquidation; transfer to controlled corporation; sales between related parties; property depreciation recapture; S corporations; controlled group definition; transfer of intangibles to subsidiary taxable; related parties; control test of Sec. 1563(a)(1).
Robert J. Eichelburg T.C. Memo. 2013-269 Sec. 6213; 7502; deficiencies and Tax Court petitions; timely mailing is timely filing; use of designated delivery service to mail petition; untimely Tax Court petition.
William B. Meyer T.C. Memo. 2013-268 Sec. 26; 6151; 6211; 6203; 6212; 6213; 6303; 6321; 6330; limit on credits; time and place for paying tax; assessment method; definition of deficiency; notice of deficiency; deficiencies and Tax Court petitions; notice and demand for tax; liens for taxes; hearing before levy; collection due process; properly issued deficiency; mailing of deficiency notice; IRS right to collect tax.
Siyad A. Jibril T.C. Memo. 2013-267 Sec. 2; 32; 152; 7491; hear of household; earned income credit; dependent definition; burden of proof; cousin not qualified as dependent.
61 York Acquisition LLC et al. T.C. Memo. 2013-266 Sec. 170; 6662; charitable deduction; accuracy-related penalty; contribution of facade easement; exclusivity requirement; entire exterior of building.
John Lewis Hill T.C. Memo. 2013-265 Sec. 61; 6020; 6651; 6654; 6673; 7701; gross income definition; dummy returns; failure to file or pay; failure to pay estimated tax; damages for delay; definitions; substitute for return; frivolous arguments.
John Lewis Hill T.C. Memo. 2013-264 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments.
Estate of Diane Tanenblatt et al. T.C. Memo. 2013-263 Sec. 2031; 2033; 2038; gross estate definition; decedent's property interest; revocable transfers; determination of value of limited liability company; reliance on discounted net asset value approach by IRS upheld.
Stephen J. Staples T.C. Memo. 2013-262 Sec. 181; certain qualified film and television productions; election under Sec. 181(c); beginning of principal photography.
Larry F. Anderson T.C. Memo. 2013-261 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; compromises; collection due process; offer in compromise; consideration of individual's health; rejection of offer in compromise.
William C. Thompson T.C. Memo. 2013-260 Sec. 6020; 6201; 6320; 6321; 6325; 6330; 6651; 6654; dummy returns; assessment authority; hearing on filing lien notice; liens for taxes; release of lien; hearing before levy; failure to file return; failure to pay estimated tax; collection due process; request for administrative review untimely; letter denying hearing request equivalent of determination.
Sharon Nelson T.C. Memo. 2013-259 Sec. 162; 6662; business expenses; accuracy-related penalty; trade or business of buying and selling securities for own account.
Bradley C. Reifler et ux. T.C. Memo. 2013-258 Sec. 6501; limitations on assessment; statute not run; original return returned for lack of signature; replacement return.
Kulwant S. Pawar et ux. T.C. Memo. 2013-257 Sec. 61; 6651; 6662; 7482; 7491; gross income definition; failure to file or pay; accuracy-related penalty; review of Tax Court decisions; burden of proof; unreported income; loan vs. income.
John Francis Barrett et ux. T.C. Memo. 2013-256 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; doctrines of res judicata and collateral estoppel inapplicable.
Abdalla Mohamed T.C. Memo. 2013-255 Sec. 6011; 6061; 6651; 6663; 6664; return filing requirement; signing of returns; failure to file or pay; fraud penalty; penalty definitions and special rules; fraud penalty; fraudulent intent; return signed by unauthorized signer.
George Gorra et ux. T.C. Memo. 2013-254 Sec. 170; 6662; charitable deduction; accuracy-related penalty; gross misstatement penalty; facade easement donation; overvalued.
Buyuk LLC et al. T.C. Memo. 2013-253 Sec. 707; 6662; substantial valuation misstatement; related interest transactions; disguised sale; step transaction; substance over form; economic substance; gross valuation misstatement penalty.
Horace Monroe Chambers T.C. Memo. 2013-252 Sec. 6330; hearing before levy; collection due process; levy sustained; no request for collection alternatives; failure to provide financial information; requirement to file tax returns.
Rodney Eric McClellan T.C. Memo. 2013-251 Sec. 6663; fraud penalty; drywall business; fraudulent intent; unreported income.
Roger A. Phillips T.C. Memo. 2013-250 Sec. 72; 6651; 6654; early distributions; failure to file or pay; failure to pay estimated tax; distributions from IRA; itemized deductions disallowed for lack of documentation.
John D. Moore et al. T.C. Memo. 2013-249 Sec. 1001; 1012; 1016; 1367; 6662; gain or loss; cost basis; adjustments to cost basis; basis adjustments; accuracy-related penalty; stock in truck company; S corporation; adjustment for agreed judgment to purchase loan.
Edward J. Fine T.C. Memo. 2013-248 Sec. 163; 163; interest; mortgage interest; mortgage interest deduction disallowed; proof of payment; documentation; substantiation.
John T. O'Donnell et ux. T.C. Memo. 2013-247 Sec. 6159; 6330; tax installment agreements; hearing before levy; collection due process; rejection of proposed installment agreement by IRS.
Alvin D. Craighead T.C. Memo. 2013-246 Sec. 36A; 63; 85; 86; 151; 6012; 6201; work credit; taxable income; unemployment compensation; benefits income inclusion; personal exemptions; filing requirements; assessment authority; social security benefits; making work pay credit; requirement to file tax return; filing threshold exceeded; royalties and annuity distribution includable in income.
Terry L. Ellis et ux. T.C. Memo. 2013-245 Sec. 72; 402; 408; 4975; 6651; 6662; early distributions; trust beneficiary's tax; IRAs; prohibited plan transaction tax; failure to file or pay; accuracy-related penalty; business owned by taxpayer's IRA; payment of compensation by business; prohibited transaction.
Donald R. Fitch et ux. T.C. Memo. 2013-244 Sec. 1401; 1402; 6015; 6017; self-employment tax; self-employment income; joint returns; self-employment tax returns; separate computation of self-employment tax; couple with two businesses.
Richard Lee Buckner et ux. T.C. Memo. 2013-243 Sec. 6213; 6402; 6512; deficiencies and Tax Court petitions; authority to make refunds; Tax Court petition limitations; jurisdiction lacking; error notice; timing of deficiency notice.
Thomas P. Ruggeri T.C. Memo. 2013-242 Sec. 6402; 6651; authority to make refunds; failure to file or pay; claimed payment of tax reduced by IRS refund.
Bonita R. Hugee T.C. Memo. 2013-241 Sec. 61; 108; 7430; gross income definition; discharge of indebtedness; attorney's fees.
William L. Cor et ux. T.C. Memo. 2013-240 Sec. 162; 162; 170; 274; 280F; 6662; Memo. 2013-240 Sec. 162; 162; 170; 274; 280F; 6662; business expenses; travel expenses; charitable deduction; business expense substantiation; luxury auto and listed property; accuracy-related penalty; commuting expenses nondeductible; documentation; recordkeeping.
Patrick Schlievert et ux. T.C. Memo. 2013-239 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; hobby losses; record label activity.
Justice Edem et ux. T.C. Memo. 2013-238 Sec. 162; 262; 274; 446; 6001; 6651; 6662; business expenses; living expenses; travel and entertainment; methods of accounting; required records; failure to file or pay; accuracy-related penalty; unreported income.
Charles P. Karch et ux. T.C. Memo. 2013-237 Sec. 172; 6651; 6662; net operating loss; failure to file or pay; accuracy-related penalty; substantiation; recordkeeping; documentation.
David A. Hoelscher et ux. T.C. Memo. 2013-236 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; hobby losses; profit objective; ranching activity.
Brett Van Alen et al. T.C. Memo. 2013-235 Sec. 113; 1014; 2032A; 6662; mustering-out pay; property acquired from decedent; valuation of farm property; accuracy-related penalty; capital gain on sale of easement; reduced valuation of property based on Sec. 2032A election.
Estate of Helen A. Trombetta et al. T.C. Memo. 2013-234 Sec. 2033; 2035; 2036; 2038; 2051; 2055; 2702; decedent's property interest; gifts within 3 years of death; retained life estates; revocable transfers; definition of taxable estate; estate tax charitable deduction; transfers of interests in trusts.
Philip D. Long T.C. Memo. 2013-233 Sec. 61; 1221; 6662; gross income definition; capital asset; accuracy-related penalty; joint venture; assignment of income; capital gain or ordinary income on real estate transaction.
J&S Auto Painting Inc. T.C. Memo. 2013-232 Sec. 5320; 6330; hearing on filing lien notice; hearing before levy; collection due process; rejection of installment agreement; face-to-face hearing denied; hearing procedures.
Frontier Custom Builders Inc. T.C. Memo. 2013-231 Sec. 263A; 446; 1311; 1312; 1313; 7481; 7491; uniform capitalization rules; methods of accounting; mitigation of errors; circumstances of adjustment; mitigation provisions and definitions; Tax Court decision finality; burden of proof; custom home builder; capitalization of expenses; producer of real property.
Samuel Kornhauser T.C. Memo. 2013-230 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; unreported income.
Joseph D. Scully Jr. T.C. Memo. 2013-229 Sec. 162; 262; 274; 280A; business expenses; living expenses; travel and entertainment; business use of home; Cohan rule for vehicle expenses; musician and music teacher.
Estate of Franklin Z. Adell T.C. Memo. 2013-228 Sec. 6166; 7479; estate tax deferral; section 6166 estate election judgments; termination of election; failure to make installment payments.
Thomas Szekely T.C. Memo. 2013-227 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; remand to appeals office for consideration of offer in compromise; taxpayer missed deadline.
Jose B. Molina et ux. T.C. Memo. 2013-226 Sec. 62; 104; adjusted gross income; damage awards and sick pay; settlement as compensation for physical injury or illness.
Bank of New York Mellon Corp. et al. T.C. Memo. 2013-225 Sec. 163; interest; use of loan proceeds; financing of structured trust advantage repackaged securities transaction; STARS; economic substance.
Barry S. Friedberg et ux. T.C. Memo. 2013-224 Sec. 1; 170; 6662; individual taxes; charitable deduction; accuracy-related penalty; change in intervening law; contribution of facade easement and development rights; appraisal was qualified.
Harry E. Obedin et ux. T.C. Memo. 2013-223 Sec. 172; 1001; 1011; 1016; net operating loss; gain or loss; adjusted basis; adjustments to basis; substantiation of net operating loss; NOL; adjustment of property basis.
Larry Zavadil et ux. T.C. Memo. 2013-222 Sec. 162; 170; 6662; business expenses; charitable deduction; accuracy-related penalty; substantiation; documentation; recordkeeping; economic burden of charitable contribution.
Zavra D. Rodriguez T.C. Memo. 2013-2221 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; hobby losses; horse breeding.
Michael P. Cahill T.C. Memo. 2013-220 Sec. 72; 162; 274; 401; 707; 761; 6651; 6662; annuities; business expenses; business expense substantiation; cash or deferred arrangements; related interest transactions; partnership definitions; failure to file or pay; accuracy-related penalty; partnership guaranteed payments vs. loan; taxable distribution from 401(k) plan.
Joyce A. Linzy T.C. Memo. 2013-219 Sec. 86; 162; 162; 262; 274; 280A; 262; 6001; 6662; benefits income inclusion; business expenses; travel expenses; living expenses; business expense substantiation; business use of home; required records; accuracy-related penalty; recordkeeping; documentatin; social security benefits taxable.
Ella Wallace T.C. Memo. 2013-218 Sec. 6015; innocent spouse relief; knowledge tax unpaid; economic hardship.
Creditron Financial Corp. T.C. Memo. 2013-217 Sec. 6320; 6330; 6651; hearing on filing lien notice; hearing before levy; failure to file or pay; jurisdiction; no notice of deficiency or determination; employment taxes.
Duquesne Light Holdings Inc. et al. T.C. Memo. 2013-216 Sec. 165; 1001; 1501; 6411; 6501; losses; gain or loss; consolidated return privilege; carryback and refund adjustments; limitations on assessment; extension of limitations period; claimed loss same economic loss claimed earlier.
Bruck E. Phillips T.C. Memo. 2013-215 Sec. 162; 183; 274; 280F; 6001; 6662; 6664; business expenses; not-for-profit activities; business expense substantiation; luxury autos and listed property; required records; accuracy-related penalty; penalty definitions and special rules; Schedule C bowling activities; hobby losses.
Kevin P. McCarthy et al. T.C. Memo. 2013-214 Sec. 6320; 6321; 6330; hearing on filing lien notice; liens for taxes; hearing before levy; collection due process; rejection of installment agreement; abuse of discretion.
David O. Viola et ux. T.C. Memo. 2013-213 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; reasonable cause to claim deductions.
Reginald Sampson et ux. T.C. Memo. 2013-212 Sec. 6662; accuracy-related penalty; unreported income from S corporation.
Paul Graffia et al. T.C. Memo. 2013-211 Sec. 162; 172; 183; 267; 469; 6001; 6662; business expenses; net operating loss; not-for-profit activities; losses between related taxpayers; passive loss limitations; required records; accuracy-related penalty; recordkeeping; documentation; substantiation; sham transactions.
Geoffrey S. Dickes T.C. Memo. 2013-210 Sec. 6320; 6330; 6651; 6654; hearing on filing lien notice; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; case remanded to Appeals; opportunity to submit offer in compromise.
Acuity, A Mutual Insurance Co. et al. T.C. Memo. 2013-209 Sec. 832; 846; other insurance firm income; discounted unpaid insurance losses; reasonableness of carried loss reserves; reserves calculated in accordance with industry standards.
Charles M. Glossop T.C. Memo. 2013-208 Sec. 6330; 6672; 7122; hearing before levy; failure to pay over tax; compromises; collection due process; reasonable collection potential; rejection of collection alternatives; trust fund recovery penalty.
James R. Dixon et ux. T.C. Memo. 2013-207 Sec. 31; 3402; 6214; 6330; wage withholding credit; income tax collected at source; Tax Court jurisdiction; hearing before levy; collection due process; proof of amounts withheld; information used in criminal trial.
Mark Edward Kearney T.C. Memo. 2013-206 Sec. 6651; failure to file or pay; timely filing; proof of filing extension.
David Edgar Holland T.C. Memo. 2013-205 Sec. 6020; 6320; 6330; 6331; 7121; 7122; dummy returns; hearing on filing lien notice; hearing before levy; levy and distraint; closing agreements; compromises; collection due process; substitute for return; offer-in-compromise; failure to submit requested information; denial of collection alternative.
Ramona L. Mitchell T.C. Memo. 2013-204 Sec. 170; charitable deductions; conservation easement donation; reconsideration of prior opinion.
Stanley L. Alexander et ux. et al. T.C. Memo. 2013-203 Sec. 402; 3101; 3121; 6015; 6501; 6651; 6654; 6656; 6662; 6663; trust beneficiary's tax; social security taxes; social security definitions; innocent spouse relief; limitations on assessment; failure to file or pay; failure to pay estimated tax; failure to deposit taxes; accuracy-related penalty; fraud penalty; offshore employment leasing; S corporation salary; unreported income; deferred compensation plan.
Biomage LLC et al. T.C. Memo. 2013-202 Sec. 6223; 6226; notice of partnership proceeding; partnership court review; TEFRA; tax matters partner; TMP; receipt of final partnership administrative adjustment; FPAA; timeliness of Tax Court petition.
Richard P. Aldrich T.C. Memo. 2013-201 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; frivolous arguments.
Jacob A. Cheli et ux. T.C. Memo. 2013-200 Sec. 6320; 6321; 6323; 6331; hearing on filing lien notice; liens for taxes; priority of liens; levy and distraint; failure to provide requested financial information.
Thomas Arthur Endicott et ux. T.C. Memo. 2013-199 Sec. 162; 6662; business expenses; accuracy-related penalty; investor vs. trader in securities; Schedule C expenses; trading activity.
Kenneth Delano Humphrey T.C. Memo. 2013-198 Sec. 162; 170; 213; 262; 274; 280A; 280F; 6662; business expenses; charitable deductions; medical expenses; living expenses; travel and entertainment; business use of home; luxury autos and listed property; unreimbursed business expenses; substantiation; documentation; recordkeeping.
Pamela L. Lengua T.C. Memo. 2013-197 Sec. 6320; 6330; 6672; hearing on filing lien notice; hearing before levy; failure to pay over tax; collection due process; levy to collect trust fund recovery penalty; challenge of underlying liabilities.
J. David Golub T.C. Memo. 2013-196 Sec. 6330; 6402; 6673; hearing before levy; authority to make refunds; damages for delay; collection due process; application of overpayment to prior liability; frivolous penalty imposed.
Jimastowlo Oil LLC et al. T.C. Memo. 2013-195 Sec. 469; 6221; 6222; 6226; 6229; 6231; 6664; passive loss limitations; partnership level tax treatment; partnership return consistency; partnership court review; partnership assessment limitations; partnership item definitions; penalty definitions and special rules; joint venture as trade or business; co-owners of working interest; court lacked jurisdiction; computational adjustments.
Stephen R. Blackman T.C. Memo. 2013-194 Sec. 6320; 6323; 6330; hearing on filing lien notice; priority of liens; hearing before levy; collection due process; IRS decision not to withdraw lien not arbitrary.
Capital Gymnastics Booster Club Inc. T.C. Memo. 2013-193 Sec. 501; 7428; charities; Sec. 501 declaratory judgments; revocation of sports booster club's tax-exempt status; benefits inured.
Robert Perez Morales et ux. T.C. Memo. 2013-192 Sec. 6662; accuracy-related penalty; first-time homebuyer credit.
Pauline T. Golit T.C. Memo. 2013-191 Sec. 2; 151; 152; 162; 170; 262; 6662; head of household; personal exemptions; dependent definition; business expenses; charitable deduction; living expenses; accuracy-related penalty; contributions to foreign charity; unrelated individual not son.
Terrie Ann Hellman T.C. Memo. 2013-190 Sec. 6672; failure to pay over tax; trust fund taxes; unpaid employment taxes.
Keith Dunford et ux. T.C. Memo. 2013-189 Sec. 162; 162; 163; 167; 172; 262; 274; 280A; 6662; business expenses; travel expenses; mortgage interest; depreciation deduction; net operating losses; living expenses; business expense substantiation; business use of home; accuracy-related penalty; mortgage interest on motor home.
Joanne L. Osband T.C. Memo. 2013-188 Sec. 6320; 6330; 6702; hearing on filing lien notice; hearing before levy; frivolous returns; collection due process; frivolous return penalty.
Staffmore LLC T.C. Memo. 2013-187 Sec. 6110; 7436; public inspection of rulings; employment status determination; jurisdiction to review IRS worker classification determination; connection with audit or examination.
James Douglas Kellam et al. T.C. Memo. 2013-186 Sec. 6015; 6662; 6664; innocent spouse relief; accuracy-related penalty; penalty definitions and special rules; understatement due to erroneous deductions; liable for share of unreported tax refund.
Michael Schlussel T.C. Memo. 2013-185 Sec. 6020; 6213; 6651; 6654; dummy return; deficiencies and Tax Court petitions; failure to file or pay; failure to pay estimated tax; fraudulent failure to file.
Ramesh T. Kumar et ux. T.C. Memo. 2013-184 Sec. 1366; S corporation passthrough; unreported income from S corporation; inability to participate in S corporation.
B. Gordon LaForge T.C. Memo. 2013-183 Sec. 6330; hearing before levy; collection due process; rejection of proposed settlement agreement; face-to-face hearing.
Ben Bartlett et ux. T.C. Memo. 2013-182 Sec. 469; 6662; passive activity limitations; accuracy-related penalty; material participation; time spent in activity; log, diary, or other record.
Marrianne Elizabeth Rayhill T.C. Memo. 2013-181 Sec. 162; 274; 451; 6651; business expenses; travel and entertainment; year of inclusion; failure to file or pay; disability income; substantiation; documentation; recordkeeping.
Glass Blocks Unlimited T.C. Memo. 2013-180 Sec. 1361; 3101; 3111; 6651; 6656; 7436; S corporations; social security taxes; social security tax liability; failure to file or pay; failure to deposit taxes; employment status determination; salary of sole officer/shareholder; bona fide loan.
Chad B. Hessing et ux. T.C. Memo. 2013-179 Sec. 6501; 7491; limitations on assessment; burden of proof; posttrial brief; no unreported income; taxpayers' testimony; agents vs. personally collecting; limitations period for assessment.
Dale H. Santa T.C. Memo. 2013-178 Sec. 6015; innocent spouse relief; not barred by res judicata; error by Appeals Office.
Donald L. Rogers et ux. T.C. Memo. 2013-177 Sec. 61; 107; 1401; 1402; 6662; gross income definition; rental value of parsonages; self-employment tax; self-employment income; accuracy-related penalty; payment of minister's personal expenses unreported self-employment income; mortgage payment as parsonage rental value.
Laura R. Ames-Mechelke T.C. Memo. 2013-176 Sec. 165; 6212; 6662; 6663; 6501; losses; notice of deficiency; accuracy-related penalty; fraud penalty; limitations on assessment; fraudulent returns and extended statute; trust arrangements shams.
Michael R. Gentile T.C. Memo. 2013-175 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer-in-compromise; evidence concerning liability; no collection alternatives proposed.
Estate of Albert Simon et al. T.C. Memo. 2013-174 Sec. 223; 6230; notice of partnership proceeding; partnership administrative changes; deficiency notice valid; jurisdiction on accuracy-related penalty.
Richard E. Walbaum T.C. Memo. 2013-173 Sec. 6651; 6654; 6663; 6673; failure to file or pay; failure to pay estimated tax; fraud penalty; damages for delay; fraudulent failure to file; claim of zero income.
Kayln M. Carpenter et al. T.C. Memo. 2013-172 Sec. 170; 501; charitable deduction; charities; denial of reconsideration; conservation easements; not granted in perpetuity; intervening change in law.
Sean Richards T.C. Memo. 2013-171 Sec. 25A; 72; 6213; HOPE and lifetime learning credit; early distributions; deficiencies and Tax Court petitions; substantiation of expenses qualifying for credit.
June Shaw T.C. Memo. 2013-170 166; 6651; 6662; bad debts; failure to file or pay; accuracy-related penalty; bona fide loan; documentation; failure to show worthlessness.
Abdolreza T. Azimzadeh et ux. T.C. Memo. 2013-169 Sec. 162; 163; 212; 262; 274; 469; 6001; 6651; 6662; 7701; business expenses; interest; expense of producing income; living expenses; business expense substantiation; required records; failure to file or pay; accuracy-related penalty; definitions; unreported income; substantiating cost of goods sold; partnership or sole proprietorship; documentation; recordkeeping; substantiation.
Taurus FX Partners LLC et al. T.C. Memo. 2013-168 Sec. 6223; 6226; notice of partnership proceeding; partnership court review; FPAA; notice of final partnership administrative adjustment valid; proper mailing; petition untimely.
Guillermo Merino Jr. et ux. T.C. Memo. 2013-167 Sec. 469; 6651; 6662; passive loss limitations; failure to file or pay; accuracy-related penalty; real estate professional; time spent on rental activities.
John D. Nye et ux. T.C. Memo. 2013-166 Sec. 71; 215; 6662; alimony; alimony; accuracy-related penalty; termination of payment on death.
Larry David Carothers T.C. Memo. 2013-165 Sec. 6330; 6673; 6863; hearing before levy; damages for delay; jeopardy assessment stays; collection due process; frivolous arguments.
Ohan Karagozian T.C. Memo. 2013-164 Sec. 3101; 3102; 3402; 3403; 6320; 6330; 6331; 6521; social security taxes; deduction of FICA tax from wages; income tax collected at source; employer withholding liability; hearing on filing lien notice; hearing before levy; levy and distraint; mitigation of limitations; collection due process; equitable recoupment.
John C. Hom T.C. Memo. 2013-163 Sec. 162; 165; 179; 274; 3121; 6212; 6662; business expenses; losses; expensing business assets; business expense substantiation; social security definitions; notice of deficiency; accuracy-related penalty; distributions to shareholder of C corporation income; employee of corporation; documentation; recordkeeping.
Bessie M. Buchanan T.C. Memo. 2013-162 Sec. 6013; 6015; joint returns; innocent spouse relief; reason to know of understatement; not legally separated.
Kadimah Chapter Kiryat Ungvar T.C. Memo. 2013-161 Sec. 501; 3401; 3402; 3403; 6651; 6656; charities; income tax withholding; income tax collected at source; employer withholding liability; failure to file or pay; failure to deposit taxes; individual not employee of tax-exempt religious organization.
Marie Gayle Samuelson Carpentier T.C. Memo. 2013-160 Sec. 6404; 6601; 6622; abatements; interest on underpayments; interest compounded daily; jurisdiction over following year; IRS computations not shown to be erroneous.
Blair T. Wessner T.C. Memo. 2013-159 Sec. 6020; 6330; dummy returns; hearing before levy; substitute for return; failure to challenge liability during collection; frivolous arguments; failure to propose collection alternative; failure to provide requested documents.
Yakov Kobel et ux.T.C. Memo. 2013-158 Sec. 61; 446; 6662; gross income definition; methods of accounting; accuracy-related penalty; unreported income; bank deposits method.
VIP's Industries Inc. et al. T.C. Memo. 2013-157 Sec. 1001; 1031; gain or loss; like-kind exchange; leasehold interest term of less than 30 years exchanged for fee interest.
Thousand Oaks Residential Care Home I Inc. et al. T.C. Memo. 2013-156 Sec. 162; 7430; business expenses; attorney's fees; recoupment of litigation expenses; prevailing party; IRS position substantially justified.
Lori R. Lamb et vir T.C. Memo. 2013-155 Sec. 61; 446; 6001; 6651; 6654; gross income definition; methods of accounting; required records; failure to file or pay; failure to pay estimated tax; recordkeeping; business expense substantiation; documentation; deduction for gambling losses; unreported nonemployee compensation.
B.V. Belk Jr. et ux. T.C. Memo. 2013-154 Sec. 170; charitable deductions; substitution of property under easement; reconsideration of decision denied.
Cedar Valley Bird Co. LLP et al. T.C. Memo. 2013-153 Sec. 162; 446; 6001; business expenses; methods of accounting; required records; recordkeeping; substantiation.
William K. McGraw T.C. Memo. 2013-152 Sec. 72; 213; 6662; early distributions; medical expenses; accuracy-related penalty; premature distributions; medical exception.
Patrick D. Montgomery et ux. T.C. Memo. 2013-151 Sec. 172; 469; 1366; 6651; net operating loss; passive loss limitations; S corporation passthrough; failure to file or pay; material participation.
Cesare Giaquinto T.C. Memo. 2013-150 Sec. 6330; 6672; hearing before levy; failure to pay over tax; collection due process; failure to claim certified letter; trust fund recovery penalty; challenge of underlying liability.
Lori M. Mingo et vir T.C. Memo. 2013-149 Sec. 446; 453; 381; 751; 1011; 1012; 1016; methods of accounting; installment method; changes in accounting method; partnership unrealized receivables; adjusted basis; cost basis; adjustments to basis; note related to unrealized receivables in change for partnership interest; ordinary income vs. capital gain.
Javad Bigdeli et ux. T.C. Memo. 2013-148 Sec. 162; 162; 262; 274; 280F; 6662; 6664; business expenses; travel expenses; living expenses; business expense substantiation; luxury autos and listed property; accuracy-related penalty; penalty definitions and special rules; commuting expenses.
James F. Daly et ux. T.C. Memo. 2013-147 Sec. 911; earned income exclusion; requirements not met; residence in foreign countries for required period.
Gregory T. Campion et ux. T.C. Memo. 2013-146 Sec. 6662; 7206; accuracy-related penalty; fraud and false statements; collateral estoppel; prior litigation; guilty plea in district court.
Besem Hassan T.C. Memo. 2013-145 Sec. 7206; fraud and false statements; cost of goods sold not established.
Christopher Robin Nielsen T.C. Memo. 2013-144 Sec. 162; business expenses; employee business expenses; ordinary and necessary.
James J. Faylor T.C. Memo. 2013-143 Sec. 71; 6662; 6664; alimony; accuracy-related penalty; penalty definitions and special rules; amount not deductible as alimony; amount not received under divorce or separation agreement.
Joseph Toth T.C. Memo. 2013-142 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments.
Pamela Lynn Brooks T.C. Memo. 2013-141 Sec. 151; 152; 165; 166; 4251; 6662; personal exemptions; dependent definition; losses; bad debts; communications tax; accuracy-related penalty; casualty loss; charitable contribution.
Michael Burt T.C. Memo. 2013-140 Sec. 6201; 6303; 6320; 6322; 6323; 6330; 6331; 6651; 6672; 6673; assessment authority; notice and demand for tax; hearing on filing lien notice; period of tax lien; priority of liens; hearing before levy; levy and distraint; failure to file or pay; failure to pay over tax; damages for delay; collection due process; no challenge of underlying liabilities; failure to propose collection alternative.
Wiley M. Elick et ux. et al. T.C. Memo. 2013-139 Sec. 162; 469; 6651; 6662; business expenses; passive loss limitation; failure to file or pay; accuracy-related penalty; intercompany management fees.
Michael S. Mountanos T.C. Memo. 2013-138 Sec. 170; 6662; 6664; charitable deductions; accuracy-related penalty; penalty definitions and special rules; gross valuation misstatement penalty; charitable contribution carryover; conservation easement; value to easement.
Benjamin J. Ashmore T.C. Memo. 2013-137 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; failure to receive W-2; reasonable cause.
Dominick Galluzzo et al. T.C. Memo. 2013-136 Sec. 6213; 7502; deficiencies and Tax Court petitions; timely mailing is timely filing; IRS did not prove valid notice of deficiency issued.
Antonio Lepore T.C. Memo. 2013-135 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; receipt of Letter 1153; imputed receipt.
Alan J. Powers et ux. T.C. Memo. 2013-134 Sec. 172; 1366; 1367; 6662; net operating loss; S corporation pass-through; basis adjustments; accuracy-related penalty; basis in S corporation.
Gary L. Ward et ux. T.C. Memo. 2013-132 Sec. 61; 179; 6651; 6663; gross income definition; expensing business assets; failure to file or pay; fraud penalty; pass-through income from S corporations; unreported income; capital gains.
Paul Frederick Jones T.C. Memo. 2013-132 Sec. 162; 274; 6651; 6654; business expenses; business expense substantiation; failure to file or pay; failure to pay estimated tax; recordkeeping; documentation.
James S. Callahan et ux. T.C. Memo. 2013-131 Sec. 108; 163; 451; 1001; 6662; discharge of indebtedness; mortgage interest; gain or loss; year of inclusion; accuracy-related penalty; voiding of sale under state law; sale-leaseback of property; amount realized on sale.
Joel I. Beeler T.C. Memo. 2013-130 Sec. 6672; failure to pay over tax; trust fund recovery penalty; offset of payment made by responsible person.
Juanita Wright T.C. Memo. 2013-129 Sec. 165; 170; 262; 6651; losses; charitable deductions; living expenses; failure to file or pay; charitable contribution substantiation; attorney fees as personal expense; unresolved casualty loss; insurance claim; substantiation of loss.
Julie Beiler Zook T.C. Memo. 2013-128 Sec. 6320; 6323; 6330; 6673; hearing on filing lien notice; priority of liens; hearing before levy; damages for delay; collection due process; challenge of underlying tax liability; failure to propose collection alternatives; frivolous arguments.
Diep N. Hoang T.C. Memo. 2013-127 Sec. 6501; 6651; 6662; limitations on assessment; failure to file or pay; accuracy-related penalty.
Laura Ung T.C. Memo. 2013-126 Sec. 72; 6662; early distributions; accuracy-related penalty; premature distributions from retirement accounts.
Edmond Audrey Heinbockel et ux. T.C. Memo. 2013-125 Sec. 162; 165; 183; 212; 274; 274; 280A; 280F; 6001; 6662; business expenses; losses; not-for-profit activities; expense of producing income; travel and entertainment; business expense substantiation; business use of home; luxury autos and listed property; required records; accuracy-related penalty; hobby losses; airplane chartering activity; money lending; vineyard; personal shopping business.
Kenneth A. Carter et al. T.C. Memo. 2013-124 Sec. 401; 411; pension plans; minimum vesting; collateral estoppel; jurisdiction; anti-cutback provisions.
Joseph M. Brennan T.C. Memo. 2013-123 Sec. 6330; 6651; 6654; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; reasonable cause defense; challenge of underlying liability.
Frank I. Bohannon et ux. T.C. Memo. 2013-122 Sec. 6501; 6663; limitations on assessment; fraud penalty; deficiency determinations time barred; extended limitations period not applicable.
Danny Lane T.C. Memo. 2013-121 Sec. 6320; 6330; 7122; hearing on filing lien notice; hearing before levy; compromises; offer-in-compromise; collection due process; consideration of economic hardship; remand to Appeals.
Judith T. Marzullo T.C. Memo. 2013-120 Sec. 6015; innocent spouse relief; equitable relief; benefit received; economic hardship.
Kelly A. Cutler T.C. Memo. 2013-119 Sec. 6015; 6330; innocent spouse relief; accuracy-related penalty; return of levied funds.
Solucorp Ltd. T.C. Memo. 2013-118 Sec. 6330; 6672; hearing before levy; failure to file or pay; trust fund recovery penalties; suspension of collection during Tax Court case.
Basil Oliver Jr. T.C. Memo. 2013-117 Sec. 24; 32; 151; 152; child credit; earned income credit; personal exemptions; dependent definition; qualifying child.
Steven E. Vlach et ux. et al. T.C. Memo. 2013-116 Sec. 162; 1401; 1402; 6662; business expenses; self-employment tax; self-employment income; accuracy-related penalty; sham trusts; constructive dividends from corporation; professional service corporations.
Albert F. Martell II et ux. T.C. Memo. 2013-115 Sec. 162; 1401; 1402; 446(b); business expenses; self-employment tax; self-employment income; clear reflection of income; unreported income; bank deposits method.
Glenn Lee Snow T.C. Memo. 2013-114 Sec. 6662; 6673; accuracy-related penalty; damages for delay; unreported income.
Kenneth J. Taggart T.C. Memo. 2013-113 Sec. 6320; 6321; 6322; 6330; 6651; 6601; hearing on filing lien notice; liens for taxes; period of tax lien; hearing before levy; failure to file or pay; interest on underpayments; collection due process; challenge of underlying tax liabilities; dissipation of assets.
James Steven Arroyo T.C. Memo. 2013-112 Sec. 6330; 6651; 6654; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process.
Nancy Louise Field T.C. Memo. 2013-111 Sec. 23; 6662; adoption expenses; accuracy-related penalty; credit restricted to joint return; married filing separate.
Precision Prosthetic T.C. Memo. 2013-110 Sec. 6320; 6330; 6511; hearing on filing lien notice; hearing before levy; limitations on refunds; collection due process; credit for overpayment of employment taxes.
Barnes Group Inc. et al. T.C. Memo. 2013-109 Sec. 109; 301; 351; 951; 956; 6662; lessee improvements; property distributions; transfer to controlled firm; controlled foreign corporations; CFC earnings investment; accuracy-related penalty; taxable dividends; value of property transferred to corporation deemed income.
Mohamed Mawji et ux. T.C. Memo. 2013-108 Sec. 1; 6662; gross income definition; accuracy-related penalty; unreported income.
Joseph E. Laciny et ux. T.C. Memo. 2013-107 Sec. 301; 6501; 6662; 6663; 7206; property distributions; limitations on assessment; accuracy-related penalty; fraud penalty; fraud and false statements; unreported income; not time barred; adjustments to income loans to corporation accounted for; payment of personal expenses; badges of fraud.
Charles L. Barocas et ux. T.C. Memo. 2013-106 Sec. 162; 274; 280F; business expenses; business expense substantiation; luxury autos and listed property; cell phone expenses; auto expenses; travel expenses; recordkeeping; documentation.
Jude O. Ugwuala et ux. T.C. Memo. 2013-105 Sec. 162; 212; 213; 262; 6662; 6664; business expenses; expense of producing income; medical expenses; living expenses; accuracy-related penalty; penalty definitions and special rules; unreimbursed employee expenses; rental real estate expenses; tax home.
Ronald Ramdas T.C. Memo. 2013-104 Sec. 6330; 6331; 6651; 6662; 7122; hearing before levy; levy and distraint; failure to file or pay; accuracy-related penalty; compromises; offer-in-compromise; collection due process; failure to provide requested documents to IRS; failure to request abatement or installment agreement during hearing.
John R. Guy et ux. T.C. Memo. 2013-103 Sec. 162; 6662; 7491; business expenses; accuracy-related penalty; burden of proof; legal and professional fees deductible in part.
Jeffrey Scot Striefel T.C. Memo. 2013-102 Sec. 162; 179; 274; 6662; business expenses; expensing business assets; business expense substantiation; accuracy-related penalty; documentation; recordkeeping; intentional destruction of records; corroboration by independent sources.
Boone Operations Co. et al. T.C. Memo. 2013-101 Sec. 170; charitable contributions; bargain sale of fill dirt by landfill company; contemporaneous written acknowledgment; valuation of property not shown.
Lorraine C. Boyd et vir T.C. Memo. 2013-100 Sec. 6013; 6320; 6321; 6323; 6330; 6331; joint returns; hearing on filing lien notice; liens for taxes; priority of liens; hearing before levy; levy and distraint; collection due process; dispute of underlying tax liability; collection action for wife's liability.
Estate of Neil David Brourman et al. T.C. Memo. 2013-99 Sec. 6201; 6211; 6213; 7522; assessment authority; definition of deficiency; deficiencies and Tax Court petitions; content of notice; jurisdiction; invalid IRS assessment; no amount on return to assess; valid notice of deficiency.
Mark A. Bishop T.C. Memo. 2013-98 Sec. 166; 6651; 6662; bad debts; failure to file or pay; accuracy-related penalty; bona fide debt; worthlessness not shown in year claimed.
Aries Communications Inc. et al. T.C. Memo. 2013-97 Sec. 162; 6662; business expenses; accuracy-related penalty; unreasonable compensation; determined unreasonable only in part.
John E. McAllister Jr. T.C. Memo. 2013-96 Sec. 108; 6662; discharge of indebtedness; accuracy-related penalty; cancellation of debt income; loan from employer; insolvency exception.
Victor Gomar T.C. Memo. 2013-95 Sec. 61; 6662; gross income definition; accuracy-related penalty; unreported income; return amended for additional deductions; documentation for expenses claimed; recordkeeping; substantiation.
Estate of John F. Koons III et al. T.C. Memo. 2013-94 Sec. 2953; deduction for expenses, etc.; interest deduction; loan not necessary for administration of estate.
Blonde Grayson Hall et vir T.C. Memo. 2013-93 Sec. 6320; 6321; 6330; 7203; hearing on filing lien notice; liens for taxes; hearing before levy; willful failure to file; collection due process; signed Form 4549 consent to assessment; challenge of underlying liabilities.
Ashley T. Adams T.C. Memo. 2013-92 Sec. 162; 163; 274; 280F; 461; 6213; 6330; 6501; 6502; 6662; business expenses; interest; business expense substantiation; luxury autos and listed property; year of deduction; deficiencies and Tax Court petitions; hearing before levy; limitations on assessments; collection after assessment; accuracy-related penalty; collection due process; collection not barred.
Travis C. Tinney et ux. T.C. Memo. 2013-91 Sec. 274; 6662; business expense substantiation; accuracy-related penalty; recordkeeping; documentation.
Thronell Johnson et al. T.C. Memo. 2013-90 Sec. 162; 262; 274; 274; 280A; 280F; 6662; business expenses; living expenses; travel and entertainment; business expense substantiation; business use of home; luxury autos and listed property; documentation; recordkeeping; unreported income.
Henry Omozee et ux. T.C. Memo. 2013-89 Sec. 6501; 6663; limitations on assessment; fraud penalty; unreported income; bank deposits analysis; fraudulent intent.
Mohammad Hassanipour et ux. T.C. Memo. 2013-88 Sec. 162; 212; 469; 6662; business expenses; expense of producing income; passive loss limitation; accuracy-related penalty; rental activities; real estate professional; full-time job.
Barbara Jane Knudsen et al. T.C. Memo. 2013-87 Sec. 6015; 7430; innocent spouse relief; attorney's fees; litigation costs; IRS concession deemed a settlement.
Stanley Cohen T.C. Memo. 2013-86 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; investment in partnership; similar settlement with the IRS as other partners; harmless error by IRS.
Donald B. Meinhardt et ux. T.C. Memo. 2013-85 Sec. 162; 212; 262; 274; 6001; 6662; business expenses; expense of producing income; living expenses; business expense substantiation; required records; accuracy-related penalty; recordkeeping; documentation; real property held for the production of income; reliance on professional.
K & K Veterinary Supply Inc. T.C. Memo. 2013-84 Sec. 162; business expenses; reasonableness of compensation; reasonableness of rent to related party; equitable recoupment.
Howard Mui et al. T.C. Memo. 2013-83 Sec. 446; 6015; 6662; 6663; method of accounting; innocent spouse relief; accuracy-related penalty; fraud penalty; no knowledge of items related to unreported income.
Ron Niv T.C. Memo. 2013-82 Sec. 162; 162; 262; 274; 6651; 6662; business expenses; travel expenses; living expenses; business expense substantiation; failure to file or pay; accuracy-related penalty; recordkeeping; documentation.
Raphael Dang-Quang Cung T.C. Memo. 2013-81 Sec. 61; 6662; gross income definition; accuracy-related penalty; lawsuit settlement income; legal fees deductible separately.
John Thomas Longino T.C. Memo. 2013-80 Sec. 24; 151; 162; 170; 199; 213; 222; 280A; 280F; 6662; child credit; personal exemptions; business expenses; charitable deduction; income attributable to domestic production activities; medical expense; tuition deduction; business use of home; luxury autos and listed property; accuracy-related penalty; substantiation; recordkeeping; documentation.
Michael J. Harper T.C. Memo. 2013-79 Sec. 6330; hearing before levy; collection due process; face-to-face hearing denied until requested financial information submitted.
Raquel L. Williamson T.C. Memo. 2013-78 Sec. 6015; innocent spouse relief; equitable relief; actual knowledge of income; reason to know tax would not be paid.
William D. Rogers et ux. T.C. Memo. 2013-77 Sec. 911; 6662; foreign earned income exclusion; accuracy-related penalty; flight attendant; exclusion prorated; work performed outside U.S. airspace.
William R. Dodds T.C. Memo. 2013-76 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; hobby losses; horse breeding activity.
Steven D. Cox T.C. Memo. 2013-75 Sec. 61; 274; 6020; 6651; 6654; gross income definition; business expense substantiation; dummy returns; failure to file or pay; failure to pay estimated tax; substitute for returns; unreported business income; bank deposits method; unreported interest income.
Jolene M. Villareale T.C. Memo. 2013-74 Sec. 170; 6001; charitable deduction; required records; recordkeeping; substantiation; documentation; organization founder; $250 threshold; contemporaneous written acknowledgment.
Thomas Eugene Satkiewicz et ux. T.C. Memo. 2013-73 Sec. 6213; 6320; 6323; 6330;6323; 6330; deficiencies and Tax Court petitions; hearing on filing lien notice; priority of liens; hearing before levy; collection due process; challenge of underlying tax liability.
Rafael Castillo T.C. Memo. 2013-72 Sec. 179; 280F; 6662; expensing business assets; luxury autos and listed property; accuracy-related penalty; depreciation recapture on vehicle used personally.
Mohammed A. Rehman T.C. Memo. 2013-71 Sec. 162; 274; 274; 280A; 280F; business expenses; travel and entertainment; business expense substantiation; business use of home; luxury autos and listed property; recordkeeping; documentation.
Brendon James DeLong T.C. Memo. 2013-70 Sec. 71; 215; 6662; alimony; alimony; accuracy-related penalty; deduction allowed for family support payments; California law; termination on death not expressly stated.
Tommy K. Cryer T.C. Memo. 2013-69 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; unreported income; bank deposits method; failure to maintain records; fraudulent failure to file.
Raymond Wright T.C. Memo. 2013-68 Refund of tax overpayment eliminated any credit against prior liabilities.
Fredric A. Gardner et ux. T.C. Memo. 2013-67 Sec. 61; 1401; 6651; gross income definition; self-employment tax; failure to file or pay; pastors with unrestricted control over amounts deposited into bank accounts; unreported income.
James M. Urtis et ux. T.C. Memo. 2013-66 Sec. 165; 6662; losses; accuracy-related penalty; misrepresentations by construction company; fraud; theft loss.
Vladimir Gorokhovsky T.C. Memo. 2013-65 Sec. 61; 162; 179; 274; 280A; 6662; gross income definition; business expenses; expensing business assets; business expense substantiation; business use of home; accuracy-related penalty; unreported income; home office; recordkeeping; documentation.
Mieczyslaw Kurek T.C. Memo. 2013-64 Sec. 3101; 3102; 3111; 3402; social security taxes; deduction of FICA tax from wages; social security tax liability; income tax collected at source; employee vs. independent contractor; construction workers; classification; seven-factor test.
Michael J. Kehoe et ux. T.C. Memo. 2013-63 Sec. 6320; 6323; 6330; hearing on filing lien notice; priority of liens; hearing before levy; collection due process; no abuse; no history of noncompliance; taxpayers attempted to resolve dispute; financial hardship.
Son Gee Wine & Liquors T.C. Memo. 2013-62 Sec. 6320; 6330; 6651; hearing on filing lien notice; hearing before levy; failure to file or pay; collection due process; unpaid employment taxes.
Charles Edward Thompson Jr. T.C. Memo. 2013-61 Sec. 6320; 6321; 6322; 6330; hearing on filing lien notice; liens for taxes; period of tax lien; hearing before levy; collection due process; challenge of underlying tax liability.
Michael L. Thomas et al. T.C. Memo. 2013-60 Sec. 6662; accuracy-related penalty; reasonable reliance on CPA.
Lee Storey et vir T.C. Memo. 2013-59 Sec. 183; 7430; not-for-profit activities; attorney's fees; failure to exhaust administrative remedies; IRS substantially justified; documentary film activity; hobby losses.
Michael Burt T.C. Memo. 2013-58 Sec. 6211; 6673; 7201; deficiency definition; damages for delay; attempt to evade tax; fraud penalty; frivolous arguments; unreported income.
Alfred Q. Campbell III T.C. Memo. 2013-57 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge of underlying tax liabilities; face-to-face hearing.
Philip C. Smoker T.C. Memo. 2013-56 Sec. 163; 6662; mortgage interest; accuracy-related penalty; accrued interest capitalized into mortgage principal not deductible.
William T. Romanowski et ux. T.C. Memo. 2013-55 Sec. 162; 1823; 212; 6662; business expenses; not-for-profit activities; expense of producing income; accuracy-related penalty; hobby losses; horse breeding activity; excessive costs; reasonable reliance on professional advice.
William G. Pederson et ux. T.C. Memo. 2013-54 Sec. 162; 183; 212; 6662; business expenses; not-for-profit activities; expense of producing income; accuracy-related penalty; hobby losses; horse breeding activity; net operating loss carryback; reasonable basis for deduction; tainted items.
Henry R. Link T.C. Memo. 2013-53 Sec. 6320; 6330; 6343; 6673; hearing on filing lien notice; hearing before levy; authority to release levy; damages for delay; denial of face-to-face collection due process hearing; installment agreement.
Ervin E. Mears T.C. Memo. 2013-52 Sec. 162; 164; 167; 262; 263A; 274; 280A; 280F; 6662; business expenses; taxes; depreciation deduction; living expenses; uniform capitalization rules; business expense substantiation; business use of home; luxury auto and listed property; accuracy-related penalty; unreported rental income; recordkeeping; documentation; cancellation of debt income.
John Crimi et al. T.C. Memo. 2013-51 Sec. 170; charitable deduction; bargain sale of land; part-sale, part-gift; reasonable cause failure to attach appraisal report.
Estate of Dorothy Brown et al. T.C. Memo. 2013-50 Sec. 2512; 6501; valuation of gifts; limitations on assessments; summary judgment denied; valuation dispute; transfer issue.
6611 Ltd et al. T.C. Memo. 2013-49 Sec. 183; 6662; 7701; not-for-profit activities; accuracy-related penalty; definitions; son-of-BOSS transactions; gross misvaluation penalties; partnerships existed only for tax avoidance.
Jorge Paneque et ux. T.C. Memo. 2013-48 Sec. 6404; 6601; 6622; 7122; abatements; interest on underpayments; interest compounded daily; compromises; interest abatement not available for employment tax liabilities; no unreasonable delay by IRS.
Michael Jack Stephens T.C. Memo. 2013-47 Sec. 1363; 1366; 6651; 6654; effect of S election; S corporation passthrough; failure to file or pay; failure to pay estimated tax; substantiation; recordkeeping; documentation; passthrough income from S corporation.
Kirk D. Thurman T.C. Memo. 2013-46 Sec. 6651; failure to file or pay penalty; return not required.
Alan R. Pinn et al. T.C. Memo. 2013-45 Sec. 61; 108; 419; 419A; cancellation of debt; discharge of indebtedness; funded welfare benefit plans; qualified asset account limits; loans from retirement plan in default; collection from death benefits possible.
Richard Brian Friedman et ux. T.C. Memo. 2013-44 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; IRS refusal to delay payment of liability; not in compliance with most recent tax payment obligations; financial hardship.
Estate of Virginia V. Kite et al. T.C. Memo. 2013-43 Sec. 2036; 2056; 2514; 2519; retained life estates; QTIP election; powers of appointment; dispositions of life estates; gift taxes on the termination of trusts; transfer to a revocable trust.
Roger Phillips T.C. Memo. 2013-42 Sec. 61; 72; 217; 408; 6651; 6654; early distributions; gross income definition; moving expenses; IRAs; failure to file or pay; failure to pay estimated tax; substantiation; recordkeeping; documentation; early distribution penalty.
Ronald W. Davenport T.C. Memo. 2013-41 Sec. 6020; 6651; 6673; dummy returns; failure to file or pay; damages for delay; substitute for return; frivolous arguments; W-2 wages as income.
Denise Celeste McMillan T.C. Memo. 2013-40 Sec. 152; 165; 183; 262; 6662; business expenses; losses; not-for-profit activities; living expenses; accuracy-related penalty; hobby losses; horse breeding and showing; death of horse not casualty loss; expense of lawsuit.
R Ball et ux. T.C. Memo. 2013-39 Sec. 61; 331; 332; 1001; 1361; 1366; 1367; gross income definition; complete subsidiary liquidation; gain or loss; S corporation; S corporation passthrough; basis adjustments; unrecognized gain from S subsidiary election not an income item.
James M. Pollard T.C. Memo. 2013-38 Sec. 170; 6662; charitable deduction; accuracy-related penalty; easement grant to county not charitable contribution; quid pro quo.
Paul Edward Vokovan T.C. Memo. 2013-37 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; noncustodial father; Form 8332; release of claim of exemption not provided.
Gary L. Hoskins et ux. T.C. Memo. 2013-36 Sec. 162; 167; 212; 263; 469; 6662; business expenses; depreciation deduction; expense of producing income; capital expenditures; passive loss limitations; accuracy-related penalty; material participation in real estate activity; proof when properties placed in service for depreciation; legal interest in property; capitalization of expenses vs. deduction.
Jurate Antioco T.C. Memo. 2013-35 Sec. 6159; 6320; 6321; 6330; 6331; 6343; tax installment agreements; hearing on filing lien notice; liens for taxes; hearing before levy; levy and distraint; authority to release levy; collection due process; taxpayer hardship.
Estate of Harvey Evenchik et al. T.C. Memo. 2013-34 Sec. 170; charitable deduction; qualified appraisal requirement not met; errors in appraisal.
Earl D. Glenn et ux. T.C. Memo. 2013-33 Sec. 6213; 7502; deficiencies and Tax Court petitions; timely mailing is timely filing; error by postal employee; petition returned to taxpayers' attorney; considered timely filed.
George Schussel T.C. Memo. 2013-32 Sec. 6901; transferred assets; transferee of corporation; transfers for intellectual property.
Samuel I. Olekanma T.C. Memo. 2013-31 Sec. 162; 6662; business expenses; accuracy-related penalty; cost of goods sold; IRS adjustments not accepted by Court; bank deposits analysis method.
Vimal Soni et ux. T.C. Memo. 2013-30 Sec. 6011; 6662A; 6664; return filing requirement; reportable transactions and accuracy-related penalty; penalty definitions and special rules; listed transactions; 30-percent penalty; favorable determination letter; failure to obtain professional advice.
Zagfly Inc. T.C. Memo. 2013-29 Sec. 501; 501; 7428; charities; tax-exempt organizations; declaratory judgments relating to status and classification of organizations; not exclusively for an exempt purpose.
Jessie G. Yates III et ux. T.C. Memo. 2013-28 Sec. 121; 1031; 6662; gain on sale of residence; like-kind exchanges; accuracy-related penalty; holding of real property for investment or use in trade or business; allocation of fair market values among properties in like-kind exchange.
Estae of Shirly C. Giovacchini et al. T.C. Memo. 2013-27 Sec. 2031; 2033; 2051; 2501; 2502; 2512; 6662; 6664; gross estate definition; decedent's property interest; definition of taxable estate; imposition of gift tax; rate of gift tax; valuation of gifts; accuracy-related penalty; penalty definitions and special rules; value of decedent's interest in property determined; estate acted with reasonable cause.
LaMar D. Pomeroy et ux. T.C. Memo. 2013-26 Sec. 6320; 6330p; 7122; hearing on filing lien notice; hearing before levy; compromises; collection due process; offer-in-compromise; remand to IRS appeals; medical condition and offer-in-compromise.
Ramon Reynoso T.C. Memo. 2013-25 Sec. 162; 1001; 1401; 6001; 6013; 6201; 6651; 6654; business expenses; gain or loss; self-employment tax; required records; joint returns; assessment authority failure to file or pay; failure to pay estimated tax; unreported business income; business expenses allowed; filing status determined by court; gain on sale of property; recordkeeping.
Maurice Tompkins T.C. Memo. 2013-24 Sec. 6015; innocent spouse relief; no benefit from omitted income; knowledge of omitted income.
Humphrey Farrington & McClain PC T.C. Memo. 2013-23 Sec. 162; 446; 481; 6662; business expenses; methods of accounting; changes in accounting method; accuracy-related penalty; expenses advanced by law firm for clients nondeductible loans.
Anita H. Langley et vir T.C. Memo. 2013-22 Sec. 25A; 151; 152; 267; 280A; 6662; HOPE scholarship credit; personal exemptions; dependent definition; losses between related taxpayers; business use of home; accuracy-related penalty; rental loss disallowed for rental below fair market rent to relative.
Owen G. Fiore T.C. Memo. 2013-21 Sec. 6663; fraud penalty; unreported income; willful blindness.
Aimee A. Cvancara et vir. T.C. Memo. 2013-20 Sec. 162; 262; 274; 280F; 446; 1401; 702; 704; 721; 6662; business expenses; living expenses; business expense substantiation; luxury autos and listed property; methods of accounting; partner's income; partner's distributive share; contribution to partnership; self-employment tax; accuracy-related penalty; advance payments includable in income.
Robert Stuart Naylor T.C. Memo. 2013-19 Sec. 170; 6651; 6654; 2013-19 Sec. 170; 6651; 6654; charitable deduction; failure to file or pay; failure to pay estimated tax; substantiation capital loss carryover; carryover of charitable contribution; basis in shares of stock.
Huda T. Scheidelman et al. T.C. Memo. 2013-18 Sec. 170; charitable deduction; facade easement; no reduction in value of property; no value as charitable contribution.
Lucy Begay T.C. Memo. 2013-17 Sec. 24; 32; 151; 152; child credit; earned income credit; personal exemption; dependent definition; Navajo Indian; head of household status; taxpayer supported child; clan relative.
La Tashia Gentry T.C. Memo. 2013-16 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; children of cousin who lived with taxpayer dependents; child tax credit denied.
Karen Cooley T.C. Memo. 2013-15 Sec. 7430; attorney's fees; IRS concession of position; IRS position substantially justified; community property assumption.
Sean M. Trainor T.C. Memo. 2013-14 Sec. 6330; 6651; hearing before levy; failure to file or pay; collection due process; argument not made during collection hearing.
John Michael Gassaway T.C. Memo. 2013-13 Sec. 6662; accuracy-related penalty; loan vs. income; amounts received from client.
Laurel Ann Curtis T.C. Memo. 2013-12 Sec. 6501; 6651; 6654; 6673; limitations on assessment; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments.
E. Bruce DiDonato et ux. T.C. Memo. 2013-11 Sec. 162; 162; 158; 183; 212; 274; 274; 280A; 469; 6662; business expenses; travel expenses; ACRS depreciation; not-for-profit activities; travel and entertainment; business expense substantiation; expense of producing income; business use of home; passive activity loss limitations; accuracy-related penalty; underreporting gross receipts; recapture of excess depreciation deductions; business expenses denied; recordkeeping; documentation; personal use of aircraft.
Thousand Oaks Residential Care Home I Inc. et al. T.C. Memo. 2013-10 Sec. 162; 4972; 6651; 6662; business expenses; tax on nondeductible contributions; failure to file or pay; accuracy-related penalty; unreasonable compensation paid to relative of employee-owner; excise tax on nondeductible contributions to pension plan.
Terry D. Albright T.C. Memo. 2013-9 Sec. 121; 6651; 6662; gain on residence; failure to file or pay; accuracy-related penalty; attorney fees adjust gain on sale but not fees paid to bankruptcy attorney.
Estate of Sheldon C. Sommers et al. T.C. Memo. 2013-8 Sec. 2010; 2035; 2038; unified estate tax credit; gifts within 3 years of death; revocable transfers; estate precluded by state court decisions from arguing decedent did not make gifts.
William P. Adams T.C. Memo. 2013-7 Sec. 162; 212; 274; 280A; 1031; business expenses; expense of producing income; business expense substantiation; business use of home; like-kind exchanges; sale of house as like-kind exchange; recordkeeping; documentation.
F-Star Property Management Inc. T.C. Memo. 2013-6 Sec. 162; 7430; business expenses; attorney's fees; IRS position substantially justified.
John Chong-Man Kim et ux. T.C. Memo. 2013-5 Sec. 274; 1366; 6662; business expense substantiation; S corporation passthrough; accuracy-related penalty; underreported income; overreporting of expenses.
Ronald S. Mills et ux. T.C. Memo. 2013-4 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; reliance on tax professional; investigation of professional's background; full information provided to professional.
Tyrone Morgan Cherry T.C. Memo. 2013-3 Sec. 6651; 6662; failure to file or pay; accuracy-related penalty; incarceration; reasonable cause for failure to timely file; underreported income; bank deposits method.
Gerry M. Griggs T.C. Memo. 2013-2 Sec. 163; 167; 172; 461; 6662; interest; depreciation deduction; net operating loss; year of deduction; accuracy-related penalty; substantiation of NOL carryforward; mortgage interest deduction substantiation; recordkeeping; documentation.
James Brady et ux. T.C. Memo. 2013-1 Sec. 86; 6662; benefits income inclusion; accuracy-related penalty; social security benefits received; no offset for repayment of disability insurer; reliance on tax retrun preparer.

 

Summary Opinions

Jose C. Ballesteros et ux. T.C. Summary Opinion 2013-108 Sec. 469; 6001; 6662; passive loss limitations; accuracy-related penalty; time in business logs exaggerated.
Amir Safakish T.C. Summary Opinion 2013-107 Sec. 162; 274; 6001; 6651; 6662; business expenses; business expense substantiation; required records; failure to file or pay; accuracy-related penalty; recordkeeping; documentation.
Kristen L. Powers T.C. Summary Opinion 2013-106 Sec. 162; 262; 274; 280A; 280F; 6001; business expenses; living expenses; business expense substantiation; business use of home; luxury autos and listed property; required records; recordkeeping; documentation; unreimbursed employee business expenses.
Efstratios Aivatzidis et ux. T.C. Summary Opinion 2013-105 Sec. 280A; 6662; business use of home; accuracy-related penalty; substantiation; recordkeeping; documentation; unreimbursed employee business expenses.
Enriquez Reta T.C. Summary Opinion 2013-104 Sec. 1; 24; 32; 151; 152; individual tax; child credit; earned income credit; personal exemptions; dependent definition; head of household status.
Fred D. Murray T.C. Summary Opinion 2013-103 Sec. 71; 215; 6662; 6664; alimony; alimony; accuracy-related penalty; penalty definitions and special rules; payments to ex-spouse not terminable on death.
Diane L. Hargreaves T.C. Summary Opinion 2013-102 Sec. 7430; attorney's fees; litigation costs; substantially justified; dummy return; substitute for return; no return filed.
Reza Fatehi T.C. Summary Opinion 2013-101 Sec. 6320; 6321; 6330; hearing on filing lien notice; liens for taxes; hearing before levy; collection due process; failure to provide requested information; rejection of offer-in-compromise.
Gary W. Andersen et ux. T.C. Summary Opinion 2013-100 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; unreported W-2; honest mistake; good-faith attempt.
Rodrigo Augusto Galvez Avilez et ux. T.C. Summary Opinion 2013-99 Sec. 36; 6662; first-time homebuyer credit; accuracy-related penalty; interest in another principal residence in three-year test period.
David Charles Katz et ux. T.C. Summary Opinion 2013-98 Sec. 152; 6501; dependent definition; limitations on assessment; noncustodial parent; Form 8832 signed by custodial parent after the expiration of the limitations period for assessment.
Xuye Li T.C. Summary Opinion 2013-97 Sec. 36; 6662; 6664; first-time homebuyer credit; accuracy-related penalty; penalty definitions and special rules; partnership as owner of property; partnership not an individual.
Samuel Brach et ux. T.C. Summary Opinion 2013-96 Sec. 61; 72; 108; 6662; gross income definition; annuities; discharge of indebtedness; accuracy-related penalty; cancellation of debt income; surrender of life insurance policy; loan against policy; acted in good faith.
Richard N. Brogan T.C. Summary Opinion 2013-95 Sec. 61; 72; 6501; gross income definition; annuities; limitations on assessment; payout of life insurance policy taxable.
James Alton Tucker T.C. Summary Opinion 2013-94 Sec. 71; 215; alimony; alimony; health insurance premiums paid for former spouse.
Jose A. Alonso T.C. Summary Opinion 2013-93 Sec. 162; 170; 213; 274; 280A; 6662; business expenses; charitable deductions; medical expenses; travel and entertainment; business use of home; accuracy-related penalty; substantiation; documentation; recordkeeping; travel not required by employer; home office not required by employer.
Collen C. Cheramie T.C. Summary Opinion 2013-92 Sec. 71; 215; 6651; 6662; 6664; alimony; alimony; failure to file or pay; accuracy-related penalty; penalty definitions and special rules; payments made on behalf of former spouse.
Gale Jordan et al. T.C. Summary Opinion 2013-91 Sec. 162; 212; 6662; business expenses; expense of producing income; accuracy-related penalty; rental property expenses; property not placed in service; repairs not currently deductible.
John Charles Geyer et ux. T.C. Summary Opinion 2013-90 Sec. 162; 183; 212; business expenses; not-for-profit activities; expense of producing income; travel guide and sale of travel videos; other profitable activities.
Papa Birama Fall et ux. T.C. Summary Opinion 2013-89 Sec. 72; 6662; early distributions; accuracy-related penalty; premature distributions; unreported income; 1099-MISC; employment agreement.
Christopher DeFrancis et ux. T.C. Summary Opinion 2013-88 Sec. 163; 6662; mortgage interest; accuracy-related penalty; mortgage from relative; secured debt; qualified residence interest.
Robert G. Franklin et ux. T.C. Summary Opinion 2013-87 Sec. 162; 274; 6662; business expenses; business expense substantiation; accuracy-related penalty; common law employee; employee vs. independent contractor.
David Earl White et ux. T.C. Summary Opinion 2013-86 Sec. 469; passive loss limitations; real estate professional; passive activity.
Karen A. Charuka-Justin T.C. Summary Opinion 2013-85 Sec. 162; 183; business expenses; not-for-profit activities; hobby losses; dog-breeding activity.
Gary P. Herring T.C. Summary Opinion 2013-84 Sec. 36; first-time homebuyer credit; present ownership interest in principal residence in three years prior to purchase.
Olen C. Grant Sr. et ux. T.C. Summary Opinion 2013-83 Sec. 6159; 6330; tax installment agreements; hearing before levy; collection due process; installment agreement denied.
Larry Hall T.C. Summary Opinion 2013-82 Sec. 24; 151; 152; child credit; personal exemptions; dependent definition; principal place of abode for half the year; more than half of support.
Jeffrey J. Furnish T.C. Summary Opinion 2013-81 Sec. 61; 72; 6201; 6213; 6662; gross income definition; annuities; assessment authority; deficiencies and Tax Court petitions; accuracy-related penalty; constructive dividend from life insurance company; IRS failure to provide records of premiums and loans.
Mark A. Steves et ux. T.C. Summary Opinion 2013-80 Sec. 71; 215; alimony; alimony; payment of rent expenses not designated as income to payee.
Kingsley O. Ofoegbu et ux. T.C. Summary Opinion 2013-79 Sec. 162; 170; 6001; 6662; business expenses; charitable deductions; required records; accuracy-related penalty; substantiation; year check paid; cash basis taxpayer.
Mark Anthony Rael T.C. Summary Opinion 2013-78 Sec. 162; 162; 274; 280F; 6662; business expenses; travel expenses; business expense substantiation; luxury autos and listed property; accuracy-related penalty; employee business expenses; rental property expense substantiation; recordkeeping; documentation.
Jennifer D. White T.C. Summary Opinion 2013-77 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; Form 8832 not required.
Jay Douglas Haskett et ux. T.C. Summary Opinion 2013-76 Sec. 151; 152; 162; 162; 170; 262; 274; 6662; personal exemptions; dependent definition; business expenses; travel expenses; charitable deduction; living expenses; business expense substantiation; accuracy-related penalty; exemption for spouse's mother; property contribution determined; Form 8283; vehicle expenses; required vehicle expense detail not included.
Sylvester Ogbajie Iheke et ux. T.C. Summary Opinion 2013-75 Sec. 162; 165; 6662; business expenses; losses; accuracy-related penalty; deduction taken in wrong year; cost of goods sold; proof of loss; documentation; substantiation.
Morgain Mary McGovern T.C. Summary Opinion 2013-74 Sec. 25A; 162; 222; 262; 274; 274; 280F; HOPE scholarship credit; business expenses; tuition deduction; living expenses; travel and entertainment; business expense substantiation; luxury autos and listed property; relationship of expenses to business; education expenses as ordinary and necessary business expenses.
Jack R. Janshen T.C. Summary Opinion 2013-73 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge of liability; collection alternatives not presented.
Suzanne M. Matick T.C. Summary Opinion 2013-72 Sec. 6320; 6330; 6331; 7122; 7463; hearing on filing lien notice; hearing before levy; levy and distraint; compromises; small Tax Court cases; collection due process; summary opinions; offer in compromise.
Jose Hercules Daco et ux. T.C. Summary Opinion 2013-71 Sec. 162; 212; 469; business expenses; expense of producing income; passive loss limitations; real estate professional; unreported interest income.
Jerry L. Lamb T.C. Summary Opinion 2013-70 Sec. 162; 262; 274; business expenses; living expenses; business expense substantiation; travel to job sites; expenses reimbursable by employer; travel not away from tax home.
Boake L. Terry et ux. T.C. Summary Opinion 2013-69 Sec. 162; 212; 213; 274; 469; 6651; 6662; business expenses; expense of producing income; medical expenses; business expense substantiation; passive loss limitations; failure to file or pay; accuracy-related penalty; unreimbursed employee business expenses; unreported income.
John K. Edge T.C. Summary Opinion 2013-68 Sec. 24; 32; 151; 152; 6662; child credit; earned income credit; personal exemptions; dependent definition; accuracy-related penalty; fiancee's mother and children who resided with him.
Refugio Bogarin et ux. T.C. Summary Opinion 2013-67 Sec. 162; 262; 274; business expenses; living expenses; travel and entertainment; unreimbursed business expenses; personal expenses; substantiation; documentation; recordkeeping.
Lawrence Amos Zumo T.C. Summary Opinion 2013-66 Sec. 6159; 6320; 6323; 6330; tax installment agreements; hearing on filing lien notice; priority of liens; hearing before levy; collection due process; request for withdrawal of tax lien; calculation of income and allowable expenses; subordination of federal lien to bank loan.
Thomas Allen Gullion T.C. Summary Opinion 2013-65 Sec. 162; 183; 6662; business expenses; not-for-profit activities; accuracy-related penalty; hobby losses; musical activities; commuting expenses.
Margaret Payne T.C. Summary Opinion 2013-64 Sec. 170; 6662; charitable deduction; accuracy-related penalty; substantiation; documentation; recordkeeping.
Travis L. Williams et ux. T.C. Summary Opinion 2013-63 Sec. 162; 212; 469; 6662; business expenses; expense of producing income; passive loss limitations; accuracy-related penalty; real estate rental activity; qualified real estate professional; exception to passive loss limitation.
Sean McAlary Ltd. Inc. T.C. Summary Opinion 2013-62 Sec. 1366; 3111; 3121; 3301; 6651; 6656; 7436; S corporation passthrough; social security tax liability; social security definitions; FUTA tax rate; failure to file or pay; failure to deposit taxes; employment status determinations; reasonable compensation of S corporation; sole shareholder/officer; failure to make timely deposits.
Jesse Bugarin et ux. T.C. Summary Opinion 2013-61 Sec. 162; 469; 6662; business expenses; passive loss limitations; accuracy-related penalty; real estate professional; material participation requirement.
Ricky R. Williams et ux. T.C. Summary Opinion 2013-60 Sec. 61; 107; 6662; gross income definition; rental value of parsonage; accuracy-related penalty; exclusion of income as parsonage or rental allowance.
Lorenzo Marquise Cooper T.C. Summary Opinion 2013-59 Sec. 32; 151; 152; earned income credit; personal exemptions; dependent definition; relationship of minor to taxpayer; qualifying child.
Gregory K. Craig et ux. T.C. Summary Opinion 2013-58 Sec. 183; 6662; 6664; 7463; 7491; not-for-profit activities; accuracy-related penalty; penalty definitions and special rules; small Tax Court cases; burden of proof; hobby losses; horse activity; factors examined.
Ann Marie Adams T.C. Summary Opinion 2013-57 Sec. 25A; HOPE and lifetime learning credit; substantiation of qualified tuition.
Toraino Hardnett et ux. T.C. Summary Opinion 2013-56 Sec. 162; 162; 262; 274; 280F; 469; 6662; 6664; business expenses; travel expenses; living expenses; business expense substantiation; luxury autos and listed property; passive loss limitations; accuracy-related penalty; penalty definitions and special rules; substantiation of professional fees; real estate agent; losses on investment property passive.
Carl Raisig T.C. Summary Opinion 2013-55 Sec. 71; 215; 6651; 6662; alimony; alimony; failure to file or pay; accuracy-related penalty; payments made for children not alimony.
Jean Marie Fontayne et vir T.C. Summary Opinion 2013-54 Sec. 162; 262; 280A; 6662; business expenses; living expenses; business use of home; accuracy-related penalty; substantiation; documentation; recordkeeping.
Francis J. Maguire et ux. T.C. Summary Opinion 2013-53 Sec. 162; 213; 262; 274; 274; 6651; 6662; 6664; business expenses; medical expenses; living expenses; business expense substantiation; travel and entertainment; failure to file or pay; accuracy-related penalty; penalty definitions and special rules; documentation; recordkeeping; commuting; business nature of trips.
Garfield K. Windross et ux. T.C. Summary Opinion 2013-52 Sec. 469; 6662; passive loss limitations; accuracy-related penalty; real estate professional; penalty not allowed.
Martin Toombs T.C. Summary Opinion 2013-51 Sec. 61; 72; 401; 402; 1041; 6662; gross income definition; annuities; pension plans; trust beneficiary's tax; transfers incident to divorce; accuracy-related penalty; distribution from ex-spouse's retirement account not transfer incident to divorce.
Estate of Cicero Ioan Limberea et al. T.C. Summary Opinion 2013-50 Sec. 162; 165; 167; 262; 274; 280A; 6213; 6662; 6664; business expenses; worthless stock; depreciation deduction; living expenses; business expense substantiation; business use of home; deficiencies and Tax Court petitions; accuracy-related penalty; penalty definitions and special rules; unreported income; recordkeeping; documentation.
Ronald Eugene Thompson Sr. et ux. T.C. Summary Opinion 2013-49 Sec. 162; 170; 262; 274; 280A; 280F; 6213; business expenses; charitable deductions; living expenses; travel and entertainment; business use of home; luxury autos and listed property; deficiencies and Tax Court petitions; substantiation; documentation; recordkeeping.
Law Offices of Robert A. Cushman LLC T.C. Summary Opinion 2013-48 Sec. 6320; 6330; denial of face-to-face hearing; rejection of collection alternatives; unpaid employment tax liability.
Drucella T. Malonzo T.C. Summary Opinion 2013-47 Sec. 1001; gain or loss; abandonment of property; foreclosure of mortgage; sale or exchange of property; capital gain.
Dee W. Stotts T.C. Summary Opinion 2013-46 Sec. 6330; 6331; hearing before levy; levy and distraint; rejection of installment plan; rejection of offer in compromise.
Jose C. Santiago et ux. T.C. Summary Opinion 2013-45 Sec. 162; 274; 274; 280A; 280F; 6001; 6662; business expenses; travel and entertainment; business expense substantiation; business use of home; luxury autos and listed property; required records; accuracy-related penalty; documentation; recordkeeping; auto usage.
Harris Craig Cohen et ux. T.C. Summary Opinion 2013-44 Sec. 162; 167; 168; 179; 274; 6001; business expenses; depreciation deduction; ACRS; expensing business assets; travel and entertainment; required records; documentation; recordkeeping; substantiation; meals and entertainment.
Peter H. Hofinga et ux. T.C. Summary Opinion 2013-43 Sec. 469; passive loss limitations; real estate professional; 750 hours.
Aster Tirfe T.C. Summary Opinion 2013-42 Sec. 61; 63; 104; 7463; gross income definition; taxable income; damage awards and sick pay; small Tax Court cases.
Erica L. Alvarado et al. T.C. Summary Opinion 2013-41 Sec. 6015; innocent spouse relief; equitable relief.
George Russell Reiff Jr. et ux. T.C. Summary Opinion 2013-40 Sec. 162; 274; 446; 6015; 6662; business expenses; business expense substantiation; methods of accounting; innocent spouse relief; accuracy-related penalty; auto log; recordkeeping; documentation.
John Mayer Jr. et ux. T.C. Summary Opinion 2013-39 Sec. 72; 6662; early distributions; accuracy-related penalty.
Juan A. Ramirez et ux. T.C. Summary Opinion 2013-38 Sec. 61; 62; 3121; gross income definition; adjusted gross income; social security definitions; employee vs. independent contractor; work related expenses.
Charles Mellor Hargreaves et ux. T.C. Summary Opinion 2013-37 Sec. 163; 6662; mortgage interest; accuracy-related penalty; negative amortization loan; interest added to principal amount.
Joyce Coultman T.C. Summary Opinion 2013-36 Sec. 2; 21; 24; 151; 152; head of household; child and dependent care credit; child credit; personal exemptions; dependent defined; grandchild as qualifying child; expense substantiation for child care credit.
Sal A. Westrich T.C. Summary Opinion 2013-35 Sec. 162; 183; 212; 6662; business expenses; not-for-profit activities; expense of producing income; accuracy-related penalty; hobby losses; research and writing activity.
Harry E. Cole et ux. T.C. Summary Opinion 2013-34 Sec. 165; 6015; 6662; losses; innocent spouse relief; accuracy-related penalty; casualty loss; flood damage; pending lawsuit.
Sequare K. Daniel-Berhe T.C. Summary Opinion 2013-33 Sec. 162; 262; 274; 280F; 6662; business expenses; living expenses; business expense; substantiation; luxury autos and listed property; accuracy-related penalty; commuting expenses; overnight travel.
Timothy Robert Holmes T.C. Summary Opinion 2013-32 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent definition; child's principal residence.
Danial Robert Martin et ux. Sec. 71; 215; alimony; alimony; amounts paid in excess of court ordered amount not alimony; written instrument.
Anthony Donyen Gray T.C. Summary Opinion 2013-30 Sec. 2; 24; 151; 152; 6662; head of household; child credit; personal exemptions; dependent definition; accuracy-related penalty; qualifying child or relative.
Mary Ellen Kalil et vir T.C. Summary Opinion 2013-29 Sec. 6330; 6331; 6402; 6501; 6511; 6513; 7121; 7122; hearing before levy; levy and distraint; authority to make refunds; limitations on assessment; limitations on refunds; time return deemed filed; closing agreements; compromises; collection due process; offer in compromise; returns not timely filed; assessment timely; check sent to IRS didn't create binding agreement.
Everardo Garcia T.C. Summary Opinion 2013-28 Sec. 32; 162; 167; 274; 280F; 6662; earned income credit; business expenses; depreciation deduction; business expense substantiation; luxury autos and listed property; accuracy-related penalty; car and truck expenses; legal fees; some deductions allowed.
Susan Kathleen Cunningham T.C. Summary Opinion 2013-27 Sec. 163; 164; 6651; 6654; mortgage interest; taxes; failure to file or pay; failure to pay estimated tax.
Paul Roger Tsai T.C. Summary Opinion 2013-26 Sec. 32; 151; 152; 212; 262; 263; 6662; earned income credit; personal exemptions; dependent definition; expense of producing income; living expenses; capital expenditures; accuracy-related penalty; legal expenses related to divorce property; head-of-household filing status.
David Keith Winnett Jr. et ux. T.C. Summary Opinion 2013-25 Sec. 67; 162; 170; 183; 274; 6001; 6662; miscellaneous deductions; business expenses; charitable deductions; not-for-profit activities; business expense substantiation; required records; accuracy-related penalty; documentation; deduction for advocacy work related to veterans not for profit; hobby losses.
Deborah L. Anderson T.C. Summary Opinion 2013-24 Sec. 6320; 6330; 6331; hearing on filing lien notice; hearing before levy; levy and distraint; collection due process; denial of collection alternatives; requested financial information not provided.
Norma C. Hennessey T.C. Summary Opinion 2013-23 Sec. 6320; 6323; 6330; hearing on filing lien notice; priority of liens; hearing before levy; collection due process; request for collection alternatives; filing of notice of lien sustained; decision based on financial information provided by individual.
Carolyn Smith-Hendricks T.C. Summary Opinion 2013-22 Sec. 162; 163; 170; 274; 280F; 6213; 6662; business expenses; mortgage interest; charitable deduction; business expense substantiation; luxury autos and listed property; deficiencies and Tax Court petitions; accuracy-related penalty; unreimbursed employee business expenses; documentation; recordkeeping.
Nicholas Matthew Brown et ux. T.C. Summary Opinion 2013-21 Sec. 162; 274; 280F; business expenses; business expense substantiation; luxury autos and listed property; recordkeeping; substantiation; documentation.
Bridgett Jeanette Bell T.C. Summary Opinion 2013-20 Sec. 170; 6662; charitable deduction; accuracy-related penalty; substantiation; recordkeeping; documentation; land and building materials contributed; charity co-founded by taxpayer.
Alvin C. Bernstine T.C. Summary Opinion 2013-19 Sec. 107; 162; 274; 274; 280A; 280F; 6662; rental value of parsonage; business expenses; travel and entertainment; business expense substantiation; business use of home; luxury autos and listed property; accuracy-related penalty.
Joel Christopher Wilson T.C. Summary Opinion 2013-18 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer in compromise; discharge in bankruptcy.
Alan Dwayne Berns T.C. Summary Opinion 2013-17 Sec. 6320; 6321; 6330; hearing on filing lien notice; liens for taxes; hearing before levy; collection due process; failure to offer in compromise; failure to provide complete financial information; failure to propose settlement terms.
Peter C. Mogbo et ux. T.C. Summary Opinion 2013-16 Sec. 274; 6662; business expense substantiation; accuracy-related penalty; inadequate books and records; unreported income; travel expenses; recordkeeping; documentation.
Renato R. Ghilardi et ux. T.C. Summary Opinion 2013-15 Sec. 469; 6662; passive loss limitations; accuracy-related penalty; real estate professional.
Thomas a. Wagoner T.C. Summary Opinion 2013-14 Sec. 162; 163; 274; 280F; 6662; 6664; business expenses; interest; business expense substantiation; luxury autos and listed property; accuracy-related penalty; penalty definitions and special rules; recordkeeping; documentation; auto and truck expenses; interest and penalties with respect to income tax liabilities not deductible.
Jane E. Zdunek T.C. Summary Opinion 2013-13 Sec. 163; 6013; 6662; mortgage interest; joint returns; accuracy-related penalty; change of filing status from married separate to joint not allowed; married filing separate limitation.
Jason Michael Fite T.C. Summary Opinion 2013-12 Sec. 36; 6662; first-time homebuyer credit; accuracy-related penalty; property acquired from related party.
Steven L. Jarvis et al. T.C. Summary Opinion 2013-11 Sec. 61; 72; 6662; gross income definition; annuities; accuracy-related penalty; life insurance policy proceeds satisfied policy loans; constructive distribution.
Kenneth Jorgenson T.C. Summary Opinion 2013-10 Sec. 6015; innocent spouse relief; safe harbor requirements not satisfied; equitable relief.
John McCormack et ux. T.C. Summary Opinion 2013-9 Sec. 179; 469; 6662; expensing business assets; passive loss limitations; accuracy-related penalty; auto depreciation personal use; rental losses $25,000 allowance phaseout.
Michelle Amy McKinnon T.C. Summary Opinion 2013-8 Sec. 61; 219; 408; gross income definition; retirement savings; IRAs; contribution to IRA not deductible; active participant in qualified plan; income phaseout; unreported interest income.
Elmo Hollie Thibodeaux Jr. T.C. Summary Opinion 2013-7 Sec. 61; 63; gross income definition; taxable income; unreported income; wages not excludable.
Phillip Scot Sutton et ux. T.C. Summary Opinion 2013-6 Sec. 165; 1211; 1212; 1221; 1234; losses; limit on capital losses; capital loss carryovers; capital asset; options; ordinary asset; business of purchasing land for development.
Elliot Rodney Thomas et ux. T.C. Summary Opinion 2013-5 Sec. 162; 212; 469; 6651; 6662; business expenses; expense of producing income; passive loss limitations; failure to file or pay; accuracy-related penalty; substantiation; recordkeeping; documentation; good faith exception to accuracy-related penalty.
Sherry Hudzik T.C. Summary Opinion 2013-4 Sec. 469; 6662; passive loss limitation; accuracy-related penalty; real estate professional; material participation.
Fillmore L. Carr et ux. T.C. Summary Opinion 2013-3 Sec. 61; 6662; gross income defined; accuracy-related penalty; settlement of employment-based complaint taxable.
Vincent P. Beirne T.C. Summary Opinion 2013-2 Sec. 162; 170; 183; 212; business expenses; charitable deduction; not-for-profit activities; expense of producing income; hobby losses; factors weighed in determining profit objective; licensed real estate broker.
Glenn R. Martin et ux. T.C. Summary Opinion 2013-1 Sec. 162l 162; 274; 280A; 6662; business expenses; travel expenses; business expense substantiation; business use of home; accuracy-related penalty; no evidence for amounts in excess of home office expenses conceded by IRS.
 


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--Last Update 01/04/14