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Below is a list of the 2005 cases of the U.S. Tax Court with direct links to the full text at the Tax Court web site. The text of the cases is in PDF format, so a Adobe Acrobat Reader is required. The case name may differ from the official Tax Court name. We've substituted et ux. and et vir for the spouse's full name and et al. for additional petitioners. The list below contains the case name, cite, the Code sections and key words for the issues in the case. We've kept the key word list short to make searches easy. Please note that the mention of an issue does not in any way imply the outcome. For example, if "fraud penalty " is mentioned, that only means the fraud penalty was an issue, not that it was imposed or rejected by the Court. Keep in mind that you can go to the U.S. Tax Court at www.ustaxcourt.gov and use their search engine (use the "Opinions Search" tab) to look for additional cases or words that we have not indexed. Their site contains full Tax Court cases (TC) and Tax Court Memorandum Opinions starting September 25, 1995 and Summary Opinions starting January 1, 2001.

For a similar synopsis of cases for 2004, go to:

Tax Court Cases--2004

Tax Court Cases

Edward F. Murphy 125 T.C. No. 15 Sec. 6330; 6331; 7122; hearing before levy; levy and distraint; compromises; collection due process; offer in compromise; information provided to appeals officer.
Michael Sklar et ux. 125 T.C. No. 14 Sec. 170; 501; 6033; 6115; 6662; charitable deduction; charities; exempt organization returns; quid pro quo contribution disclosure; accuracy-related penalty; tuition payments to religious school; charitable contribution; receive substantial benefit; charitable intent.
Dennis E. Lofstrom et ux. 125 T.C. No. 13 Sec. 61; 71; 162; 183; 215; 280A; gross income defined; alimony (income); business expenses; not-for-profit activities; alimony (deduction); business use of home; third-party debt instrument transferred in exchange for right to alimony.
Federal Home Loan Mortgage Corporation 125 T.C. No. 12 Sec. 451; year of inclusion; nonrefundable commitment fees received by taxpayer; basis in loans.
Estate of Doris F. Kahn et al. 125 T.C. No. 11 Sec. 408; 691; 1012; 2031; 2039; IRAs; income in respect of a decedent; cost basis; gross estate defined; annuities; reduction of estate by anticipated income tax liability of beneficiary.
Estate of Robert J. Capehart et al. 125 T.C. No. 10 Sec. 6015; 6662; innocent spouse relief; accuracy-related penalty.
Gregory Drake 125 T.C. No. 9 Sec. 6330; hearing before levy; collection due process; settlement officer received ex parte communication.
Tribune Company et al. 125 T.C. No. 8 Sec. 354; 356; 368; reorganization exchanges; additional consideration; corporate reorganizations; exchange solely for stock; reverse triangular merger; control test.
Herbert Clark et ux. 125 T.C. No. 7 Sec. 6330; hearing before levy; collection due process; levy on state tax refund.
Hubert Enterprises Inc. et al. 125 T.C. No. 6 Sec. 166; 465; bad debts; at-risk limitations; debt vs. equity; aggregation of equipment leasing activities for purposes of at-risk rules; deficit capital account restoration provision.
Service Employees International Union et al. 125 T.C. No. 5 Sec. 6033; 6330; 6652; exempt organization returns; hearing before levy; nonfiling of information return; collection due process; jurisdiction to consider penalties for filing exempt organization returns late.
Xilinx Inc. et al. 125 T.C. No. 4 Sec. 482; 6662; transfer pricing; accuracy-related penalty; cost of issuance of stock options to foreign subsidiary's employees.
Joseph Paul Freije 125 T.C. No. 3 Sec. 6213; 6214; 6330; 6331; 7405; deficiencies Tax Court petition; Tax Court jurisdiction; hearing before levy; levy and distraint; erroneous refund suits; case remanded for reconsideration; IRS decision to proceed with collection by levy.
Kenneth C. Rathbun et al. 125 T.C. No. 2 Sec. 7430; attorney's fees; reimbursement of administrative costs; prevailing party; notice of decision by Appeals Office.
Van Der Aa Investments Inc. et al. 125 T.C. No. 1 Sec. 1374; S corporation built-in gains; valuation report; inadmissible hearsay; opportunity for formal discovery and cross-examination; business record; kept in the course of a regularly conducted business activity.
William K. Rudkin Testamentary Trust et al. 124 T.C. No. 19 Sec. 1; 61; 62; 63; 67; individual tax; gross income; adjusted gross income; taxable income; miscellaneous deductions; expenses in excess of 2 percent of trust's adjusted gross income; management advice.
Kenneth B. Boyd et ux. 124 T.C. No. 18 Sec. 6159; 6330; 6331; tax installment agreements; hearing before levy; levy and distraint; collection due process; notice of determination not issued; return of overpayment; overpayment applied by IRS; lack of jurisdiction.
John G. Goettee et ux. 124 T.C. No. 17 Sec. 6404; 7430; abatements; attorney's fees; litigation costs; prevailing party on most significant issue or amount.
Charles F. Glass et ux. 124 T.C. No. 16 Sec. 170; charitable deduction; contribution of conservation easement to nature conservancy; qualified real property interest; qualified organization; exclusively for conservation purposes.
Edward R. Arevalo 124 T.C. No. 15 Sec. 44; 167; 6673; disabled access credit; depreciation deduction; damages for delay; legal title vs. benefits and burdens of ownership.
Michael A. Zapara et ux. 124 T.C. No. 14 Sec. 6303; 6330; 6331; 6335; 6342; 6863; 7429; notice and demand for tax; hearing before levy; levy and distraint; sale of seized property; proceeds of levy; jeopardy assessment stays; jeopardy assessment review.
Patricia M. Friday 124 T.C. No. 13 Sec. 6015; innocent spouse relief.
Charles P. Stepnowski 124 T.C. No. 12 Sec. 401; 411; 417; 7476; pension plans; minimum vesting; survivor annuity; retirement plan judgments; qualification of retirement plan; plan amendment; anti-cutback rule; lump-sum payment option.
Kevin P. Burke 124 T.C. No. 11 Sec. 320; 6330; 5573; 7481; hearing on filing lien notice; hearing before levy; damages for delay; Tax Court decision final; arred from challenging liability; frivolous arguments.
John Michael Dunkin 124 T.C. No. 10 Sec. 61; 402; 414; gross income defined; trust beneficiary's tax; pension definitions; divorce decreee; community property.
Ronald J. Speltz et ux. 124 T.C. No. 9 Sec. 55; 56; 6330; 7122; alternative minimum tax; minimum tax adjustments; hearing before levy; offer-in-compromise; collection due process; exercise of incentive stock options; ISO; decline in value of stock after acquisition.
Estate of Wayne C. Bongard 124 T.C. No. 8 2035; 2036; gifts within 3 years of death; retained life estate; value of shares transferred to holding company to raise capital not included in estate; value of LLC units transferred to family partnership includable.
John M. Dunaway et ux. 124 T.C. No. 7 Sec. 7430; attorney's fees; prevailing party; research time; out-of-pocket costs.
Juanita and Emmanuel Kendricks 124 T.C. No. 6 Sec. 6330; hearing before levy; collection due process; dispute of underlying tax liabilities; prior bankruptcy proceeding.
William J. McCorkle 124 T.C. No. 5 Sec. 6320; 6321; 6323; 6330; 7425; hearing on filing lien notice; liens for taxes; priority of liens; hearing before levy; discharge of liens; collection due process; satisfaction of tax liability by laundered money.
Teruya Brothers Ltd. et al 124 T.C. No. 4 Sec. 1031; like-kind exchange; qualified intermediary; replacement property purchased from related party.
David D. Smith 124 T.C. No. 3 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; court lacked jurisdiction; automatic stay in bankruptcy.
Richard Hurst et ux. 124 T.C. No. 2 Sec. 310; 302; 304; 317; 318; 453; 1372; 7522; distribution of property; distribution in redemption of stock; redemption through related corporation; dividend property defined; constructive ownership; installment method; S election; content of notice; 2%-shareholder health insurance; continuing interest as landlord; spouse employed; creditor.
Garber Industries Holding Co. Inc. 124 T.C. No. 1 Sec. 318; 382; constructive ownership; limitation on NOL carryover; change in ownership; sale of shares to brother.

Memorandum Decisions

Lanny L. Christensen T.C. Memo. 2005-299 Sec. 66; 6013; 6015; community property income; joint returns; innocent spouse relief; Tax Court jurisdiction.
Isabelle Bichindaritz T.C. Memo. 2005-298 Sec. 164; 219; 414; 501; deduction for taxes; retirement savings; pension definitions; tax-exempt organizations; contribution to French pension plan; deduction for foreigh real estate taxes.
Timothy J. Burke T.C. Memo. 2005-297 Sec. 703; 704; partnership computations; partner's distributive share; distributive share taxable even if not received; dispute with former partner; business expenses deductions.
Estate of Winifred Hughes et al. T.C. Memo. 2005-295 Sec. 2001; 2031; 2033; 2051; 2053; rate of estate tax; gross estate defined; decedent's property interest; taxable estate defined; deduction for expenses; arm's length bargain for contract; claim against estate.
Gloria Pomerantz T.C. Memo. 2005-295 Sec. 6320; 6321; 6322; hearing on filing lien notice; liens for taxes; period of tax lien; waiver of right to challenge proposed assessments.
Leonard Parker T.C. Memo. 2005-294 Sec. 6320; 6321; 6330; 6331; hearing on filing lien notice; liens for taxes; hearing before levy; levy and distraint; collection due process; failure to assert facts establishing error.
National Paralegal Institute Coalition T.C. Memo. 2005-293 Sec. 501; 7428; charities; civic leagues; declaratory judgments; nonprofit organization; tax-exempt status; failure to file exemption application'; failure to exhaust administrative remedies.
James B. Clark T.C. Memo. 2005-292 Sec. 217; 446; 6651; 6662; moving expenses; methods of accounting; failure to file or pay; accuracy-related penalty; recordkeeping; books and records; underreporting income; substantiation.
Gary Wright T.C. Memo. 2005-291 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; frivolous arguments.
Crevenne C. Carrillo et ux. T.C. Memo. 2005-290 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; frivolous arguments.
Harold E. Call T.C. Memo. 2005-289 Sec. 6320; 6330; 6331; hearing on filing lien notice; hearing before levy; levy and distraint; collection due process; denied request to record collection due process hearing; delay penalty.
Raleigh Cox et ux. T.C. Memo. 2005-288 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; reasonable reliance on tax preparer; lost documentation; reconstruction of records.
Joseph A Deihl et ux. T.C. Memo. 2005-287 Sec. 162; 262; 274; business expenses; living expenses; travel and entertainment; business use of home; records.
Robert E. Crandall T.C. Memo. 2005-286 Sec. 6320; 6330; 6331; hearing on filing lien notice; hearing before levy; levy and distraint; collection due process; denied request to record collection due process hearing; delay penalty.
South Community Association T.C. Memo. 2005-285 Sec. 501; 513; charities; unrelated business; gambling operation; compensated workers.
Estate of Jerry Weiss et al. T.C. Memo. 2005-284 Sec. 6213; 6214; 6330; 7491; deficiencies, Tax Court Petitions; Tax Court jurisdiction; hearing before levy; burden of proof; collection due process; IRS not boundby Tax Court's procedures and rules; transfer to appeals office.
Timothy J. Coburn T.C. Memo. 2005-283 Sec. 61; 1001; gross income; gain or loss; discharge of indebtedness income; abandonment of collateral; terms of note.
Scanlon White, Inc. T.C. Memo. 2005-282 Sec. 6404; abatement; lack of authority to abate interest on employment taxes.
Glen B. Silver T.C. Memo. 2005-281 Sec. 6201; 6673; assessment authority; damages for delay; frivolous arguments; frivolous suit.
Kenneth W. Stejskal Sr. et ux. et al. T.C. Memo. 2005-280 Sec. 6651; 6662; failure to file or pay; accuracy-related penalty; receipts double counted; cost of goods sold understated; supporting evidence.
Patricia Ann Blocker T.C. Memo. 2005-279 Sec. 6212; 6330; notice of deficiency; hearing before levy; collection due process; undeliverable deficiency notice; last known address.
Ronald Lee Bonaccorso T.C. Memo. 2005-278 Sec. 61; 6651; 6654; 6673; gross income; failure to file or pay; failure to pay estimated tax; damages for delay; tax protestor; frivolous arguments; litigation for delay.
K&M La Botica Pharmacy, Inc., et al. T.C. Memo. 2005-277 Sec. 6651; 6663; 7454; failure to file or pay; fraud penalty; burden of proof; underreporting of income; concealment of assets; badges of fraud.
Stephanie Jane Hauge T.C. Memo. 2005-276 Sec. 162; 212; business expenses; expense of producing income; origin of claim doctrine; expenses incurred by partnership to settle lawsuit; partner's individual share of expenses.
Devery W. Hennard T.C. Memo. 2005-275 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments; IRS substitute returns.
Glenn Hightower T.C. Memo. 2005-274 Sec. 61; 451; 1363; 1366; gross income; year of inclusion of income; S election effect; S corporation passthrough; distributive share of S corporation income; check available to taxpayer; proceeds of compelled buyout of stock.
Robert C. Curci T.C. Memo. 2005-273 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; disregard of court rules; failure to prosecute case.
John L. Bobbs T.C. Memo. 2005-272 Sec. 6212; 6213; 7502; notice of deficiency; deficiencies; timely mailing is timely filing; Tax Court petition; illegible postmark date; last-known address.
Homer W. Winans et ux. T.C. Memo. 2005-271 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; frivolous arguments; evidence of financial hardship.
John T. Higginbotham T.C. Memo. 2005-270 Sec. 6330; hearing before levy; collection due process; dismissal of case; failure to follow court rules; failure to submit documents; bad faith.
Joseph D. Doll et ux. T.C. Memo. 2005-269 Sec. 705; 722; 741; 752; 1001; basis in partnership interest; contributing partner's basis; partnership sale or exchange; partnership liabilities; substantiation of basis in partnership interest; interest assumed to be zero.
Wesley Sherwood T.C. Memo. 2005-268 Sec. 6330; 6682; 6702; hearing before levy; false withholding information; frivolous income tax returns; collection due process.
A. Wayne Doudney et ux. T.C. Memo. 2005-267 Sec. 151; 152; 162; 164; 170; 1001; 6651; personal exemptions; dependent defined; business expenses; state and local taxes; charitable contribution; gain or loss; failure to file or pay; failure to substantiate claims; records.
James H. Jordan T.C. Memo. 2005-266 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; medical problems; reasonable cause.
Michael P. Remler et ux. T.C. Memo. 2005-265 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; hobby losses.
Joseph G. Dostal T.C. Memo. 2005-264 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer in compromise; failure to prove economic hardship; additional tax liability.
Dorothy A. Magee T.C. Memo. 2005-263 Sec. 6015; 6330; innocent spouse relief; hearing before levy; collection due process.
Robert Newstat T.C. Memo. 2005-262 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; failure to submit documentation to challenge liability.
Shirley B. Prebola T.C. Memo. 2005-261 Sec. 1221; capital asset; sale of rights to receive annual lottery payments; ordinary income vs. capital gain.
Clyde D. Adkins et ux. T.C. Memo. 2005-260 Sec. 7459; 7481; reporting Tax Court decisions; Tax Court decision finality; stipulated decision vacated after learning of bankruptcy filing; automatic stay in effect.
Steve J. Work T.C. Memo. 2005-259 Sec. 163; 170; 217; 1401; 1402; 6001; interest expense; charitable deduction; moving expense; self-employment tax; self-employment income; required records; recordkeeping; substantiation of expenses; exclusion of reimbursed expenses.
Joyce M. Thomas T.C. Memo. 2005-258 Sec. 72; 408; 6651; 6654; early distributions; IRAs; failure to file or pay; failure to pay estimated tax; additional 10 percent tax; qualified plan.
James Murden Wilcox T.C. Memo. 2005-257 Sec. 6320; 6330; 6331; hearing on filing lien notice; hearing before levy; levy and distraint; failure to submit updated financial information or collection alternatives.
Edward W. Arnold et ux T.C. Memo. 2005-256 Sec. 1361; 1362; 1377; 1378; 1402; S corporations; S corporation election; S corporation special rules; tax year of S corporation; self-employment income; valid S election; deduction of pass-through losses; assignment of income; employees of corporation; real estate rental income vs. personal service income.
Steven W. Pond T.C. Memo. 2005-255 Sec. 6012; 6651; 6654; 6663; 6673; 7454; filing requirements; failure to file or pay; failure to pay estimated tax; fraud penalty; damages for delay; burden of proof; failure to show intent to evade tax.
Claymont Investments, Inc. et al. T.C. Memo. 2005-254 Sec. 165; 482; 988; 1502; losses; transfer pricing; foreign currency transactions; consolidated returns; losses for terminated customer relationships; basis in relationships; loan transactions economic substance; defer foreign exchange gain.
Robert C. Kolbeck T.C. Memo. 2005-253 Sec. 162; 274; 6001; 6662; 7491; business expenses; travel and entertainment; required records; accuracy-related penalty; burden of proof; recordkeeping; substantiation; documentation; failure to seek alternative means.
Jacob R. Ramsburg, Jr. et ux. T.C. Memo. 2005-252 Sec. 469; 731; 2005-252 Sec. 469; 731; passive loss limitations; distribution gain or loss; losses as passive or nonpassive; horse racing and breeding; recognition of Sec. 731 gain or loss.
Barbara Bond T.C. Memo. 2005-251 Sec. 104; 6662; damage awards and sick pay; accuracy-related penalty; settlement payment for discrimination.
George G. Green T.C. Memo. 2005-250 Sec. 104; 162; 212; 6651; 6662; damage awards and sick pay; business expenses; expense of producing income; accuracy-related penalty; failure to file or pay; whistle blower settlement payments as taxable income; personal injury; collection-related expenses.
Scott Alan Brandenburg T.C. Memo. 2005-249 Sec. 6203; 6303; 6320; 6330; 6702; assessment method; notice and demand for tax; hearing on filing lien notice; hearing before levy; frivolous income tax returns; denial of face-to-face hearing.
Dennis L. Rogers et ux. T.C. Memo. 2005-248 Sec. 6662; 7491; accuracy-related penalty; burden of proof; transfer of property to trusts; unreasonable reliance on accountant.
Estate of Marie A. Maniglia T.C. Memo. 2005-247 Sec. 2033; decedent's interest in property; formation of partnership; sole beneficiary; inclusion of property in estate.
Gerald W. Kozack T.C. Memo. 2005-246 Sec. 6330; 6651; 6654; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; face-to-face hearing; frivolous arguments.
Davis Etkin et ux. T.C. Memo. 2005-245 Sec. 6015; 6320; 6330; innocent spouse relief; hearing on filing lien notice; hearing before levy; failure to submit financial data.
Ernest I. Korchak T.C. Memo. 2005-244 Sec. 6211; 6213; 6230; 6231; 6601; 6621; 6653; 6659; definition of deficiency; deficiencies; Tax Court petitions; partnership administrative changes; partnership item definitions; interest on underpayments; interest rate determinations; failure to pay stamp tax; applicable penalty rules; sham transaction; overvalued investment.
Chickie's and Pete's, Inc. T.C. Memo. 2005-243 Sec. 162; business expenses; royalty payments; licensing agreement; arm's length agreement; related party.
Arthur Manjourides T.C. Memo. 2005-242 Sec. 6330; hearing before levy; collection due process; determination notice; eligibility for installment plan.
Garrett Lawrence Bailey T.C. Memo. 2005-241 Sec. 6330; hearing before levy; collection due process; notice sent; opportunity to dispute.
Tim W. Holliday T.C. Memo. 2005-240 Sec. 6320; 6330; 6673; 7521; hearing before levy; hearing on filing lien notice; damages for delay; taxpayer interviews; collection due process; frivolous arguments.
Estate of Graciano V. Espinoza et al. T.C. Memo. 2005-239 Sec. 165; 7430; losses; attorney's fees; net worth of estate; allowance of gambling losses.
James Wilson Richmond, Jr. T.C. Memo. 2005-238 Sec. 6201; 6211; 6213; 6330; 6402; assessment authority; definition of a deficiency; restrictions on deficiencies, Tax Court petitions; hearing before levy; authority to make credits or refunds; collection due process; mathematical error; offset of payment against liability.
Jerome J. Norris T.C. Memo. 2005-237 Sec. 6320; 6330; 6331; hearing on filing lien notice; hearing before levy; levy and distraint; satisfaction of liability by installment agreement.
NHUSS Trust et al. T.C. Memo. 2005-236 Sec. 61; 121; 170; 1001; 1012; 6662; gross income defined; gain on residence; charitable deduction; gain or loss; cost basis; accuracy-related penalty; substantiation of improvements to personal residence.
Estate of Webster E. Kelley et al. T.C. Memo. 2005-235 Sec. 2031; gross estate defined; fair market value of interest in family limited partnership; limited liability company; minority and marketability discounts; FLP.
William A. Egan T.C. Memo. 2005-234 Sec. 166; 6662; bad debts; accuracy-related penalty; substantiation of amount of debt; year debt became worthless.
Karns Prime & Fancy Food Ltd. T.C. Memo. 2005-233 Sec. 61; gross income defined; payments from supplier as income not a loan; unconditional obligation to repay.
Nariman Teymourian T.C. Memo. 2005-232 Sec. 166; 6662; bad debts; accuracy-related penalty; advances to CEO as loans; formal loan documentation; reliance on accountant.
Carey K. Parker II T.C. Memo. 2005-231 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; IRS failure to mail notice properly; failure to request hearing.
E. Neal Figler T.C. Memo. 2005-230 Sec. 6212; 6213; 6330; notice of deficiency; last-known address; Tax Court petition; hearing before levy; collection due process; IRS failure to mail notice properly.
Christopher Michael Frazier T.C. Memo. 2005-229 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; failure to cite facts establishing error.
John R. Forrest T.C. Memo. 2005-228 Sec.6330; 6331; 6673; hearing before levy; levy and distraint; damages for delay; collection due process; frivolous arguments.
Roger Wortmann et ux. et al. T.C. Memo. 2005-227 Sec. 170; 501; charitable deduction; tax-exempt organizations; property valuation; best value earlier sale between willing buyer and seller.
Keith D. Hilen T.C. Memo. 2005-226 Sec. 83; property transferred for services; exercise of nonstatutory stock options; risk of forfeiture; transferability.
Denis H. Dieker Jr. et ux. et al. T.C. Memo. 2005-225 Sec. 446; 461; methods of accounting; year of deduction; accrual of liability under indemnification agreement; all events; economic performance.
Larry D. Carifee et ux. T.C. Memo. 2005-224 Sec. 6320; 6330; 6331; hearing on filing lien notice; hearing before levy; levy and distraint; collection due process; failure to submit financial information; failure to submit offer in compromise.
Charles E. Bradley et ux. T.C. Memo. 2005-223 Sec. 61; 104; gross income defined; compensation for injuries or sickness; damage awards or sick pay; language of agreement.
Thomas J. Sabath et ux. T.C. Memo. 2005-222 Sec. 6330; hearing before levy; collection due process; prior opportunity to dispute liability in bankruptcy proceeding.
Michael W. Braun T.C. Memo. 2005-221 Sec. 6404; denial of interest abatement; delay in handling offer in compromise.
Eleanor Simon T.C. Memo. 2005-220 Sec. 6015; innocent spouse relief; equitable relief; constructive knowledge on signing of return.
John Erwin Hunter II et ux. T.C. Memo. 2005-219 Sec. 61; 6662A; gross income defined; reportable transactions accuracy-related penalty; failure to state a claim.
Mark O. Kaplan T.C. Memo. 2005-218 Sec. 1366; S corporation passthrough of items to shareholders; basis for losses in S corporation; debt; circular loan arrangement.
Estate of Nora Kolczynski et al. T.C. Memo. 2005-217 Sec. 2032A; valuation of farm property; highest and best use.
Joseph John Martella T.C. Memo. 2005-216 Sec. 1; 61; 6012; 6651; 6654; tax imposed; gross income defined; persons required to file returns; failure to file or pay; failure to pay estimated tax; nonfiling; tax protester arguments.
James R. Downey T.C. Memo. 2005-215 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; taxpayer's failure to prosecute his case; failure to comply with rules of court.
James E. Blasius et ux. et al. T.C. Memo. 2005-214 Sec. 7430; attorney's fees; IRS position substantially justified; IRS concession of position.
Ramiro Martinez T.C. Memo. 2005-213 Sec. 61; 162; gross income defined; business expenses; substantiation of splitting of self-employment income with workers.
Chay R. Stewart T.C. Memo. 2005-212 Sec. 162; 6020; 6651; 6654; 6673; business expenses; returns prepared for or executed by IRS; failure to file or pay; failure to pay estimated tax; damages for delay; substitute return not necessary.
Thiele L. Wetzel T.C. Memo. 2005-211 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; challenge of liability at collection due process hearing; previously received deficiency notice.
FPL Group Inc. et al. T.C. Memo. 2005-210 Sec. 162; 446; business expenses; methods of accounting; adjustments by IRS not change in accounting method; request for change in accounting method.
Linda K. Haltom T.C. Memo. 2005-209 Sec. 6015; innocent spouse relief; embezzled funds; knowledge of income; reason to know; significantly benefit; economic hardship.
FPL Group Inc. et al. T.C. Memo. 2005-208 Sec. 49; credit at-risk rules; investment tax credit; transitional relief.
Daniel R. Allemeier, Jr. T.C. Memo. 2005-207 Sec. 162; 274; business expenses; travel and entertainment; tuition deduction; new trade or business; requirement for promotions; substantiation of employee expenses.
Richard T. Lites et ux. T.C. Memo. 2005-206 Sec. 6320; 6330; 6331; 6651; hearing on filing lien notices; hearing before levy; levy and distraint; failure to file or pay; installment offer declined; available income.
Jesse M. Lewis and Lura L. Lewis T.C. Memo. 2005-205 Sec. 7481; Tax Court decision final; stipulated decision; fraud on the court.
Fleming G. Brooks et ux. et al. T.C. Memo. 2005-204 Sec. 1366; 1367; S corporation passthrough; basis adjustments; netting of advances and repayments of open account debt.
Francis A. Morlino T.C. Memo. 2005-203 Sec. 6330; hearing before levy; collection due process; deadline for submitting information for offer in compromise.
Gary R. Davis T.C. Memo. 2005-202 Sec. 7430; attorney's fees; litigation costs; exhaust administrative remedies; last known address.
Ruth E. Neal T.C. Memo. 2005-201 Sec. 6015; innocent spouse relief; reason to know tax would not be paid; involvement in financial affairs; equitable relief.
Harold A. Lange T.C. Memo. 2005-200 Sec. 6654; 6673; failure to pay estimated tax; damages for delay; pension and social security taxable; married filing separate; itemized deductions.
Russell W. Coulton T.C. Memo. 2005-199 Sec. 6551; failure to file or pay; zero-income tax return; frivolous arguments.
Mehdi H. Hajiyani T.C. Memo. 2005-198 Sec. 6330; hearing before levy; collection due process; challenge of underlying liability.
Ronnie O. Craft et ux. T.C. Memo. 2005-197 Sec. 67; 68; 162; miscellaneous deductions; limitations on deductions; business expenses; expenses substantiated; 2 percent floor on miscellaneous itemized deductions; unreimbursed business expenses; corporate policy.
Kenneth W. Guthrie T.C. Memo. 2005-196 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; nonfiling; protestor type arguments.

Otu and Carol Obot T.C. Memo. 2005-195 Sec. 162; 164; 6001; 7491; business expenses; taxes; required records; burden of proof; recordkeeping; deductible expenses; lost records.
Michael Joseph Major T.C. Memo. 2005-194 Sec. 32; 1401; 1402; 6001; 6662; 7491; earned income credit; self-employment tax; self-employment income; required records; accuracy related penalty; burden of proof; unsubstantiated business expenses.
Randy R. Romano T.C. Memo. 2005-193 Sec. 6330; hearing before levy; collection due process; contesting liability at collection due process hearing; claim of error not raised.
Arthur F. Millard T.C. Memo. 2005-192 Sec. 61; 72; 408; 7701; gross income defined; annuities; IRAs; definitions; constructive receipt of income from IRA; check not cashed; early distribution; additional tax.
Peter R. Geddis T.C. Memo. 2005-191 Sec. 165; 6651; losses; failure to file or pay; long-term capital loss carryforward; proof of worthlessness; proof of basis in investment; documentation incomplete.
All Community Walk in Clinic et al. T.C. Memo. 2005-190 Sec. 7481; Tax Court decision finalty; fraud on the court; settlement agreements; counsel lacked authority to consent.
Patrick Carlin Hickey et al. T.C. Memo. 2005-189 Sec. 6651; 6654; 6663; 7605; failure to file or pay; failure to pay estimated tax; fraud penalty; examination time and place; writ of error coram nobis petition; criminal examination.
Leonard Rabinowitz et ux. T.C. Memo. 2005-188 Sec. 183; not-for-profit activities; hobby losses; jet charter business; adjunct to apparel business; intent to make a profit.
Andrew L. Paradiso T.C. Memo. 2005-187 Sec. 170; 1031; 6651; 6654; charitable deduction; like-kind exchanges; failure to file or pay; failure to pay estimated tax; stock purchases and sales not like-kind exchanges; carryforward of charitable contribution.
John J. Delgado T.C. Memo. 2005-186 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; zero returns; frivolous argments; face-to-face hearing not productive.
William M. Leggett T.C. Memo. 2005-185 Sec. 61; 1401; 6651; 6654; 6673; gross income defined; self-employment tax; failure to file or pay; failure to pay estimated tax; damages for delay; Social Security income.
Robert E. Rhodes T.C. Memo. 2005-184 Sec. 61; 6651; 6654; 6673; gross income defined; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments; zero return.
Michael J. Stephens T.C. Memo. 2005-183 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; failure to state a claim.
Dawson C. Lane T.C. Memo. 2005-182 Sec. 151; 6330; 6673; personal exemptions; hearing before levy; damages for delay; collection due process; frivolous argument; refusal to provide Social Security numbers.
Sheila D. Clinkscale et vir T.C. Memo. 2005-181 Sec. 6663; fraud penalty; income from illegal activities; intent to conceal or mislead.
AMC Trust et al. T.C. Memo. 2005-180 Sec. 642; 664; 6651; 6662; 7491; trusts, deductions and credits; charitable remainder trusts; failure to file or pay; accuracy-related penalty; burden of proof; transfer of economic interest.
Donald A. Ramirez T.C. Memo. 2005-179 Sec. 6330; 6651; hearing before levy; failure to file or pay; collection due process; reasonable cause; surgery; lien despite installment agreement.
Robert J. Merlo T.C. Memo. 2005-178 Sec. 56; 83; 172; 422; minimum tax adjustments; property transferred for services; net operating loss; incentive stock options; ISOs; substantial risk of forfeiture; alternative tax net operating loss deduction.
Robert L. Allum T.C. Memo. 2005-177 Sec. 104; damage awards; sick pay; civil rights claim; attorney contingent fee; physical injury or sickness.
Harold A. Lange T.C. Memo. 2005-176 Sec. 61; 163; 170; 262; 6651; 6654; gross income defined; interest deduction; charitable deduction; living expenses; failure to file or pay; failure to pay estimated tax; protest document with return negated jurat; closing costs.
Donald A. Singer et ux. T.C. Memo. 2005-175 Sec. 6330; 7122; hearing before levy; offer in compromise; collection due process; rejection of offer; sufficient income and assets.
Olsen-Smith Ltd. et al. T.C. Memo. 2005-174 Sec. 1402; 6231; self-employment income; partnership item definitions; TEFRA; jurisdiction of Tax Court; ownership of pass-through entity.
Transport Labor Contract/Leasing Inc. & Subsidiaries T.C. Memo. 2005-173 Sec. 274; travel and entertainment; leased truck drivers; per diem payments to drivers; who is subject to limitation on meal and entertainment expenses; employer of drivers.
Whitman & Ranson, Maged F. Riad. T.C. Memo. 2005-172 Sec. 162; 736; 6226; 6231; business expenses; payments to former partners; review of final partnership administrative adjustments; partnership definitions and special rules; withdrawal of partner; negative capital account balance; guaranteed payments.
Sylvia A. Duncan T.C. Memo. 2005-171 Sec. 72; 402; annuities; trust beneficiary's tax; loan from qualified retirement plan; loan not repaid on separation from service; 10 percent tax on premature distributions.
Robert H. Golden et ux. T.C. Memo. 2005-170 Sec. 6330; 6502; 6503; hearing before levy; collection after assessment; suspension of limitations period; collection due process; statute of limitations; notice of deficiency received; notice previously contested in court.
Peter M. Joseph et ux. T.C. Memo. 2005-169 Sec. 162; 163; 164; 213; 274; 408; 6001; 6662; business expenses; interest expense; taxes; medical expenses; travel and entertainment; IRAs; required records; accuracy-related penalty; recordkeeping; failure to substantiate; documentation.
Glenn S. Hodges T.C. Memo. 2005-168 Sec. 1001; 6651; 6654; 6673; gain or loss; failure to file or pay; failure to pay estimated tax; damages for delay; failure to prove basis in stock; zero basis in stock; frivolous arguments.
Ronald A. Lehrer et ux. T.C. Memo. 2005-167 Sec. 475; mark-to-market accounting; retroactive election in amended Tax Court petition; failed election; Rev. Proc. 99-17.
Fred Misko Jr. et ux. T.C. Memo. 2005-166 Sec. 162; 183; 469; business expenses; not-for-profit activities; passive loss limitations; hobby losses; losses on equipment leased to C corporation; incidental activity exception to passive loss rule.
Gregory Charles Carlo T.C. Memo. 2005-165 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; failure to appear at trial; no evidence submitted; lack of prosecution.
Leonard Grossman et ux. T.C. Memo. 2005-164 Sec. 6213; 7502; deficiencies Tax Court petitions; timely mailing timely filing; postmarked by deadline arrived late due to U.S. Postal Service.
Eugene A. Sanders T.C. Memo. 2005-163 Sec. 6662; accuracy-related penalty; Hoyt cattle-breeding; failure to act reasonably or in good faith.
Linda Louise Lodder-Beckert et vir T.C. Memo. 2005-162 Sec. 72; annuities; distribution from individual retirement account; IRA; 10 percent additional tax; early distribution; premature distribution; exception for educational expenses.
Michael Balice T.C. Memo. 2005-161 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; use of frivolous arguments; abuse of discretion.
Robert C. Davis, Jr. T.C. Memo. 2005-160 Sec. 165; 6651; 6654; 7491; losses; failure to file or pay; failure to pay estimated tax; burden of proof; theft loss deduction for substandard construction of home.
Kelvin Jackson et ux. T.C. Memo. 2005-159 Sec. 170; 461; 6662; charitable deduction; year of deduction; accuracy-related penalty; substantiation; recordkeeping; medical expenses; evidence not reliable; receipts altered; independent corroboration.
Deborah Carman Goodin T.C. Memo. 2005-158 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous arguments.
Sam Kong Fashions Inc. et al. T.C. Memo. 2005-156 Sec. 61; 162; 6501; 6663; 7491; gross income; business expenses; limitations on assessments; fraud penalty; burden of proof; constructive dividends; unreported income; statute of limitations.
Brian Nicklaus et ux. T.C. Memo. 2005-155 Sec. 6020; 6330; dummy returns; hearing before levy; collection due process; failure to timely dispute tax liability.
Wilbur T. Hawks Sr. et ux. T.C. Memo. 2005-154 Sec. 6662; 6673; accuracy-related penalty; damages for delay; net operating losses; NOLs; partnership losses; frivolous arguments; Guam; substantiation of deductions; documentation.
Alan D. Stang T.C. Memo. 2005-154 Sec. 1401; 6651; 6654; 6673; self-employment tax; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous argument; tax-protester assertions; unreported income.
Randy S. Quigley T.C. Memo. 2005-153 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; damages for delay; collection due process; frivolous arguments.
Paul O'Neil Powers T.C. Memo. 2005-152 Sec. 24; 151; 152; child credit; personal exemptions; dependent defined; noncustodial parent; statement from ex-spouse relinquishing exemption.
Geoffrey K. Calderone, Sr. et al. T.C. Memo. 2005-151 Tax Court Rule 24(g); 162; fraud on the court; vacate decisions.
Thomas Bo et ux. T.C. Memo. 2005-150 Sec. 6404; abatements; interest abatement; collection due process status.
Thomas B. Hawkins and Leanne L. Hawkins, Deceased T.C. Memo. 2005-149 Sec. 104; 6212; 7605; damage awards/sick pay; notice of deficiency; examination time and place; emotional distress from discrimination; physical injury or sickness.
David Broomfield T.C. Memo. 2005-148 Sec. 6330; hearing before levy; collection due process; late appeal; last known address; lack of jurisdiction.
Dorene Bulger T.C. Memo. 2005-147 Sec. 6015; 7430; innocent spouse relief; attorney's fees; Hoyt cattle partnership; substantially justified.
Gregory Meeker T.C. Memo. 2005-146 Sec. 6330; 6651; 6654; 6673; 6702; hearing before levy; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous income tax returns; tax protestor; collection due process; lien notice; lack of jurisdiction.
Dale J. Krohn T.C. Memo. 2005-145 Sec. 61; 6001; 6012; 6651; 6654; gross income; required records; filing requirements; failure to file or pay; failure to pay estimated tax.
Randal W. Howard T.C. Memo. 2005-144 Sec. 61; 6001; 6201; 6651; 6673; 7491; gross income; required records; assessment authority; failure to file or pay; damages for delay; burden of proof; frivolous claims; fifth amendment.
Christopher Richardson T.C. Memo. 2005-143 Sec. 1401; 1402; 6201; 6651; 6654; 7491; self-employment tax; self-employment income; assessment authority; failure to file or pay; failure to pay estimated tax; burden of proof; nonemployee compensation; filing status; fifth amendment.
Julian W. Mandody T.C. Memo. 2005-142 Sec. 6330; hearing before levy; collection due process; summary judgment.
Terry I. Major et ux. T.C. Memo. 2005-141 Sec. 61; 6651; 6673; 7491; gross income; failure to file or pay; damages for delay; burden of proof; frivolous penalty; tax protester-type argument; recordkeeping; credible evidence.
Randon J. Scholet T.C. Memo. 2005-140 Sec. 1; 170; 172; 6011; 6651; 6654; 6665; individual tax; charitable contribution deduction; net operating loss; return filing requirement; failure to file or pay; failure to pay estimated tax; penalties treated as taxes; determination of capital gains; filing status; capital loss carryforward.
Regina Bruce T.C. Memo. 2005-139 Sec. 61; 6012; 6651; 6654; 6673; gross income; filing requirements; failure to file or pay; failure to pay estimated taxes; damages for delay; nonfiler; unreported income; frivolous protester argument.
Law Offices of Michael B.L. Hepps T.C. Memo. 2005-138 Sec. 6211; 6212; 6404; definition of deficiency; notice of deficiency; abatements; interest abatement; claim of material facts in dispute; employment taxes.
Peter M. Haver T.C. Memo. 2005-137 Sec. 55; 59; 6651; alternative minimum tax; special minimum tax rules; failure to file or pay; foreign tax credits; tax treaty.
James S. Sparkman et al. T.C. Memo. 2005-136 Sec. 61; 164; 6001; 6651; 6662; gross income; deduction for taxes; required records; failure to file or pay; accuracy-related penalty; trust lacking economic effect; transfer of business to trust; substantiation; documentation.
Raymond Turner-Simmons et ux. T.C. Memo. 2005-135 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; IRS credit to taxpayer's account.
John Joseph Vax et ux. T.C. Memo. 2005-134 Sec. 55; 59; 6012; 6651; alternative minimum tax; special minimum tax rules; filing requirements; failure to file or pay; foreign tax credits; double taxation U.S.-Czech Republic.
Gloria Yuen-Mee Ho and Alexander Chi-Shu Tsang. T.C. Memo. 2005-133 Sec. 219; 403; 6404; 7481; retirement savings; employee annuities; abatements; IRA contribution; active participant in employer plan.
Robert Holliday T.C. Memo. 2005-132 Sec. 6330; 7521; hearing before levy; taxpayer interviews; collection due process; frivolous arguments.
Estate of Frazier Jelke III et al. T.C. Memo. 2005-131 Sec. 2031; 7491; gross estate defined; burden of proof; closely held C corporation; investment company; valuation; discount for control; discount for marketability; present-value of "built-in gains tax".
Wayne Payne et ux. T.C. Memo. 2005-130 Sec. 6015; 6501; 6663; innocent spouse relief; limitations on assessments; fraud penalty; statute of limitations; unreported income from partnership; unreported bank deposits taxable.
William S. Fairey Jr. et ux. T.C. Memo. 2005-129 Sec. 162; 274; 6501; 6663; 6662; business expenses; business expense substantiation; limitations on assessment; accuracy-related penalty; fraud penalty; failure to cooperate; documentation; loan repayments deducted as legal and professional fees; multiple deduction for same expense; recordkeeping.
Estate of Timothy J. Tehan T.C. Memo. 2005-128 Sec. 2036; 2053; 7491; retained life estates; deduction for expenses; burden of proof; decedent's personal residence where he retained possession and enjoyment included in estate; deduction for executor's fees determined.
David Taylor Enterprises Inc. et al. T.C. Memo. 2005-127 Sec. 1221; 7491; capital asset defined; burden of proof; sale of classic cars bought to restore and sell produced ordinary losses; property held for sale to customers in ordinary course of business.
Estate of Charles Porter Schutt et al. T.C. Memo. 2005-126 Sec. 2036; 2038; retained life estate; revocable transfers; transfer for adequate consideration.
Timothy Dean Strong et al. T.C. Memo. 2005-125 Sec. 1; 162; 274; 280F; 316; 6001; 6012; 6651; 6663; gross income defined; business expenses; travel and entertainment; luxury autos/listed property; dividend defined; required records; filing requirements; failure to file or pay; fraud penalty; constructive dividends; corporation recognized as taxable entity.
Henry Uscinski et ux. T.C. Memo. 2005-124 Sec. 72; 401; 408; annuities; pension plans; IRAs; early withdrawal; educational expense exception; 10 percent additional tax.
Narvell Darling T.C. Memo. 2005-123 Sec. 165; losses; casualty loss; flood damage; substantiation; documentation; taxpayer's testimony; estimate.
Robert Eugene Poindexter T.C. Memo. 2005-122 Sec. 61; 6651; 6654; gross income defined; failure to file or pay; failure to pay estimated taxes.
Eugene McClelland et ux. T.C. Memo. 2005-121 Sec. 6013; 6015; joint returns; innocent spouse relief; no reason to know of deduction.
Alan D. Lenzen et ux. et al. T.C. Memo. 2005-120 Sec. 162; 165; 274; 6001; 6662; 7491; business expenses; losses; travel and entertainment; required records; accuracy-related penalty; burden of proof; payment by corporation of personal expenses; constructive dividend; amounts not deductible; gambling losses.
Robert E. Corrigan T.C. Memo. 2005-119 Sec. 61; 104; 165; 183; 1034; 1221; 1222; 6653; 6662; gross income defined; damage awards/sick pay; casualty loss; not-for-profit activities; sale of residence (repealed); capital asset; capital gains definition; fraud penalty; negligence penalty; accuracy-related penalty.
Glory Allen T.C. Memo. 2005-118 Sec. 61; 1402; 6662; gross income defined; self-employment income; accuracy-related penalty; income as member of tribal council; Indian tribe; taxable income; compensation subject to self-employment tax.
Sylvester A. Slojewski T.C. Memo. 2005-117 Rule 162; taxpayer's motion to vacate order; new issues introduced.
Helen E. Foy T.C. Memo. 2005-116 Sec. 6015; 7430; innocent spouse relief; attorney's fees; prevailing party; Hoyt litigation; administrative costs.
Barbara A. Owen T.C. Memo. 2005-115 Sec. 6015; 7430; innocent spouse relief; attorney's fees; prevailing party; IRS position not substantially justified; administrative costs.
Miller & Sons Drywall Inc. T.C. Memo. 2005-114 Sec. 162; business expenses; reasonable compensation; employee-shareholder; C corporation; compensation for prior year's services; return on equity computation.
Allen Doxtator et ux. T.C. Memo. 2005-113 Sec. 162; 165; 170; 1402; 6662; business expenses; losses; charitable deduction; self-employment income; accuracy-related penalty; documentation; unsubstantiated deductions; indian tribe.
Dennis E. Runkle et ux. T.C. Memo. 2005-112 Sec. 162; 6001; 6651; 6654; 7454; business expenses; required records; failure to file or pay; failure to pay estimated taxes; burden of proof; recordkeeping; documentation; unsubstantiated deductions; fraudulent failure to file.
C. Wayne Lewis, Jr. T.C. Memo. 2005-111 Sec. 61; 6651; 6654; gross income; failure to file or pay; failure to pay estimated tax; unreported income; Forms W-2 and 1099.
Veronica Chu T.C. Memo. 2005-110 Sec. 68; 162; 164; 1363; 1366; 6651; 6654; limitations on deductions; business expenses; taxes; effect of S election on corporation; S corporation passthrough; failure to file or pay; failure to pay estimated taxes; sufficient basis for loss deduction; itemized deductions.
Mary K. Dues T.C. Memo. 2005-109 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; zero-income tax return; frivolous arguments.
Thomas Greendyk T.C. Memo. 2005-108 Sec. 6011; 6012; 6651; 6654; 6673; return filing requirement; filing requirements; failure to file or pay; failure to pay estimated tax; damages for delay; tax protester arguments.
Alan L. Poe T.C. Memo. 2005-107 Sec. 6630; 6673; hearing before levy; damages for delay; collection due process; intent to levy; zero income tax return; frivolous arguments.
Susanne Shaw T.C. Memo. 2005-106 Sec. 2; 32; 7430; 7703; definitions and special rules; earned income credit; attorney's fees; determination of marital status; recovery of litigation costs; IRS position substantially justified; exhaustion of available administrative remedies.
Kenneth P. Krueger T.C. Memo. 2005-105 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous arguments; notice of intent to levy; zero income return.
Santa Monica Pictures, LLC et al. T.C. Memo. 2005-104 Sec. 166; 704; 743; 754; bad debts; partner's contributed property; optional partnership basis adjustement; optional adjustment to basis; LLC formed to purchase parent company; preservation of tax attributes; substance-over-form; capital losses.
Estate of Austin Korby et al. T.C. Memo. 2005-103 Sec. 2001; 2033; 2036; 2038; 2039; 2056; rate of estate tax; decedent's property interest; retained life estate; revocable transfers; annuities; assets transferred to limited partnership included in estate; implied agreement to provide income.
Estate of Edna Korby et al. T.C. Memo. 2005-102 Sec. 2001; 2033; 2036; 2038; 2039; 2056; rate of estate tax; decedent's property interest; retained life estate; revocable transfers; annuities; marital deduction; transfers to limited partnership; living trust.
Donald G. Ford T.C. Memo. 2005-101 Sec. 6651; 6653; 6663; failure to file or pay; failure to pay stamp tax; fraud penalty; mental health; unreported income; capital gain.
Randal W. Howard T.C. Memo. 2005-100 Sec. 6330; 6673; hearing before levy; collection due process; damages for delay; tax protester argument; frivolous position; levy.
Merry J. Chandler T.C. Memo. 2005-99 Sec. 6330; hearing before levy; collection due process; in-person hearing declined by taxpayer.
Nicholas Cozzens et ux. T.C. Memo. 2005-98 Sec. 6330; 6673; 7521; hearing before levy; damages for delay; taxpayer interviews; collection due process; frivolous arguments; proceed with collection.
James M. Barton et ux. T.C. Memo. 2005-97 Sec. 274; travel and entertainment; substantiation of expenses; written records; contemporaneous recordkeeping.
Myong Soo Kim and Sung Me Hwang T.C. Memo. 2005-96 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; jurisdiction for appeal; untimely request.
Nancy J. Vincent T.C. Memo. 2005-95 Sec. 61; 104; gross income defined; damage awards-sick pay; physical injury; discrimination; attorney fees in income.
James Vernon Williams T.C. Memo. 2005-94 Sec. 6203; 6303; 6330; 6673; assessment method; notice and demand for tax; hearing before levy; collection due process; damages for delay.
Rosie L. Moore T.C. Memo. 2005-93 Sec. 6330; hearing before levy; collection due process; challenge of validity of tax liability at collection due process hearing; appeal to Tax Court; notice of deficiency.
Joan Phyllis Levy T.C. Memo. 2005-92 Sec. 6015; innocent spouse relief; reason to know taxes would not be paid; benefited from unpaid liabilities; economic hardship.
Michael K. Berry T.C. Memo. 2005-91 Sec. 71; 215; 6651; alimony; alimony; failure to file or pay; continuing payment liability beyond death; deduction for court-appointed psychologists.
David A. Lehmann T.C. Memo. 2005-90 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous arguments; mailing of deficiency notice; last known address.
Ronald L. Snyder T.C. Memo. 2005-89 Sec. 6330; 7521; hearing before levy; taxpayer interviews; challenge to underlying liability; refusal to permit an audio recording.
Kenneth Hawkins T.C. Memo. 2005-88 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; disposable income; assets; equity in home in excess of tax liability.
Cynthia A. Bell T.C. Memo. 2005-87 Sec. 6404; abatements; abatement of taxes; failure to pay attributable to IRS action.
Lisa Beth Levine T.C. Memo. 2005-86 Sec. 401; 404; 408; 1402; pension plans; plan contributions; IRAs; self-employment income; independent contractor vs. employee; deduction for simplified employee pension.
Arvin E. Mitchell T.C. Memo. 2005-85 Sec. 6212; 6213; notice of deficiency; Tax Court Petition; failure to properly prosecute his case; failure to comply with the Rules of the Court.
Harry E. Mathews T.C. Memo. 2005-84 Sec. 6212; 6213; notice of deficiency; Tax Court Petition; imperfect petition; assignment of error to IRS notice.
Duane E. Hudspath T.C. Memo. 2005-83 Sec. 6231; 6330; partnership item definitions; hearing before levy; collection due process; final partnership administrative adjustments; FPAA; installment agreement and notice of intent to levy.
William B. Meyer et ux. T.C. Memo. 2005-82 Sec. 6330; 6662; 6673; hearing before levy; accuracy-related penalty; damages for delay; collection due process; frivolous return; zeros on return; record of collection due process hearing; summary judgment.
William B. Meyer et ux. T.C. Memo. 2005-82 Sec. 6330; 6662; 6673; hearing before levy; accuracy-related penalty; damages for delay; collection due process; frivolous return; zeros on return; record of collection due process hearing; summary judgment.
Paul McGowan T.C. Memo. 2005-80 Sec. 7430; attorney's fees; IRS position substantially justified; qualified offer; exhaust administrative remedies.
Olivia Scibilia T.C. Memo. 2005-79 Sec. 6330; hearing before levy; collection due process; failure to contest liability after receiving notice of deficiency; sale of future lottery payments.
Beatrice Goblirsch T.C. Memo. 2005-78 Sec. 911; 1001; 1034; 6330; 6404; earned income exclusion; gain or loss; sale of principal residence (repealed); hearing before levy; abatements; collection due process; home not replaced within extended four-year period.
Letantia Bussell T.C. Memo. 2005-77 Sec. 6015; 6501; 6663; innocent spouse relief; limitations on assessment; fraud penalty; failure to report dividend income; determination barred by judicial estoppel; nominee owner.
Johann Keil et ux. T.C. Memo. 2005-76 Attorney not authorized to settle case; attorney action without authority; stipulated decision by court vacated.
William H. Maloof T.C. Memo. 2005-75 Sec. 1366; S corporation passthrough; economic outlay; basis in S corporation; third-party loan guarantee; pledge of stock as collateral.
Thomasita Taylor T.C. Memo. 2005-74 Sec. 6330; 6673; hearing before levy; damages for delay; record to record collection due process hearing; frivolous arguments.
Michael J. Downing et ux. T.C. Memo. 2005-73 Sec. 66; 6663; 7430; community property income; fraud penalty; attorney's fees; prevailing party on one issue.
Patricia A. Hendricks et vir T.C. Memo. 2005-72 Sec. 6015; innocent spouse relief; adjustments from partnership; knowledge of investment in partnership.
W. James Kubon T.C. Memo. 2005-71 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; argument wages not income; frivolous; $10,000 sanction.
Kevin Ryan Robinson T.C. Memo. 2005-70 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax; summary judgment; taxpayer's deemed admissions; taxpayer's response to motion for summary judgment vague and inadequate.
Bill J. Malone et ux. T.C. Memo. 2005-69 Sec. 162; 6662; business expenses; accuracy-related penalty; business losses; business operated by minor children.
Albert M. Graham et ux. T.C. Memo. 2005-68 Sec. 6501; 6662; 6663; 6651; limitations on assessments; accuracy-related penalty; fraud penalty; failure to file or pay; unreported income on partnership distributions; failure to report income.
Laura D. Seidel T.C. Memo. 2005-67 Sec. 72(t); 401(k); 414; early distributions; cash or deferred arrangements; domestic relations order; premature distributions; qualified domestic relations order; QDRO; alternate payee.
John F. Moran T.C. Memo. 2005-66 Sec. 162; 167; 301; 316; 6651; 6653; 6661 (repealed); business expenses; depreciation deduction; property distributions; dividend defined; failure to file or pay; failure to pay stamp tax; understatement penalty (repealed); fictitious expenses; diverted income; constructive dividends; personal use of corporate property.
Estate of Virginia A. Bigelow et al. T.C. Memo. 2005-65 Sec. 2036; retained life estate; family limited partnership includable in gross estate; retention of economic rights and benefits; bona fide sale.
D. Jean Bartelma et vir et al. T.C. Memo. 2005-64 Sec. 6404; abatements; interest due to IRS error or delay.
Edgar B. Alacan et ux. T.C. Memo. 2005-63 Sec. 111; 162; tax benefit recovery items; business expenses; unsubstantiated employee expenses; state income tax refund.
Jonathan Kaplowitz T.C. Memo. 2005-62 Sec. 6330; 6331; 6673; hearing before levy; levy and distraint; damages for delay; collection due process; frivolous arguments.
Richard John Florance, Jr. T.C. Memo. 2005-61 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; tax protester arguments.
Richard John Florance, Jr. T.C. Memo. 2005-60 Sec. 6651; 6654; 6673; 7491; failure to file or pay; failure to pay estimated tax; damages for delay; burden of proof; frivolous arguments; unreported wages; failure to appear at trial.
Peter T. Storaasli T.C. Memo. 2005-59 Sec. 121; 263; 1001; 1011; 1012; 1016; 1034 (repealed); 6001; 6651; 6654; gain on residence; capital expenditures; gain or loss; adjusted basis; cost basis; adjustments to basis; sale of residence (repealed); required records; failure to file or pay; failure to pay estimated tax; recordkeeping; like-kind exchange; penalty for delay.
Brandt N. Castleton T.C. Memo. 2005-58 Sec. 24; 151; 170; 6001; 7491; child tax credit; personal exemptions; charitable deduction; required records; burden of proof; recordkeeping; charitable contribution; head of household status; child tax credit; unreported income.
Joseph T. Hayes et ux. T.C. Memo. 2005-57 Sec. 6320; 6330; 6331; hearing on filing lien notice; hearing before levy; levy and distraint; collection due process; payment applied to prior year.
PK Ventures, Inc. et al. T.C. Memo. 2005-56 Sec. 61; 108; 162; 165; 465; 702; 704; 705; 752; 1366; gross income defined; discharge of indebtedness; business expenses; losses; at-risk limitation; partner's income; partner's distributive share; basis in partnership; partnership liabilities; S corporation pass-thru; cancellation of debt income; loans toshareholders; capital contribution; basis in partnership to deduct losses; basis in S corporation to deduct losses.
James O. Jondahl T.C. Memo. 2005-55 Sec. 2; 61; 1402; 6501; 6663; head-of-household filing status; gross income defined; self-employment tax; limitations on assessment; fraud penalty; alter ego; unreported capital gains; payment of personal expenses by corporation; unreported income.
Caspian Consulting Group, Inc. T.C. Memo. 2005-54 Sec. 6662; 6664; accuracy-related penalty; penalty definitions and special rules; aircraft depreciation; reliance on accountant reasonable.
Bradley K. Morrison T.C. Memo. 2005-53 Sec. 61; 6662; gross income defined; accuracy-related penalty; personal charges on company credit card; payments on behalf of owner; loans not constructive dividends; 7 factor test.
Harlan D. Edwards et al. T.C. Memo. 2005-52 Sec. 61; 1401; 6651; 6654; gross income defined; self-employment tax; failure to file or pay; failure to pay estimated tax; grantor trust; sham; trust disregarded.
Paul F. Basile et ux. et al. T.C. Memo. 2005-51 Sec. 6501; limitations on assessment; six-year limitations period.
Paul H. Rogers et ux.T.C. Memo. 2005-50 Sec. 71; 215; alimony; definition of alimony; end with death of ex-wife; property division; Tennessee law.
Michael P. Hopkins T.C. Memo. 2005-49 Sec. 162; 6662; business expenses; accuracy-related penalty; substantiation; advertising and promotional expenses related to auto racing.
Donnie Francis Schroeder T.C. Memo. 2005-48 Sec. 6330; 6601; 7485; hearing before levy; interest on underpayment; appeal bond; stay of collection activity during appeal of Tax Court determination.
Lee F. McClune et ux. T.C. Memo. 2005-47 Sec. 165; losses; casualty loss; remainder interest in property; deduction limited to basis in property.
Dennis O. Fultz et ux. T.C. Memo. 2005-46 Sec. 1401; self-employment tax; value-added payments; agricultural cooperative; contract with cooperative.
Eric D. Fultz et ux. T.C. Memo. 2005-45 Sec. 1401; self-employment tax; value-added payments; agricultural cooperative; contract with cooperative.
Michael Norton T.C. Memo. 2005-44 Sec. 6330; 7201; hearing before levy; attempt to evade tax; collection due process; funds seized; prior criminal conviction.
Alfaye Youngblood T.C. Memo. 2005-43 Sec. 104; damage awards; sick pay; nature of workmen's compensation act; exclusions from income.
Mardi Rustam T.C. Memo. 2005-42 Sec. 6330; 6672; 7430; hearing before levy; failure to pay over tax; attorney's fees; collection due process; lack of jurisdiction; trust fund recovery penalty; prevailing party.
Catherine Beverly T.C. Memo. 2005-41 Sec. 6330; hearing before levy; collection due process; final notice of intent to levy invalid; bankruptcy automatic stay violated.
Robert B. Kemp Jr. T.C. Memo. 2005-40 Sec. 6663; 7430; fraud penalty; attorney's fees; litigation costs; government position substantially justified.
William C. Stearman III T.C. Memo. 2005-39 Sec. 6673; damages for delay; failure to state a claim; tax protester arguments.
Edythe Fishbach T.C. Memo. 2005-38 Sec. 6330; 6651; 6654; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; challenge of underlying liability; notice of deficiency.
Faramarz Elghanian et ux T.C. Memo. 2005-37 Sec. 165; 6661; 6662; losses; understatement penalty; accuracy-related penalty; not U.S. resident at time property expropriated.
Yvonne C. Lopez T.C. Memo. 2005-36 Sec. 6015; innocent spouse relief; economic hardship; reason to know joint liabilities would not be paid.
Michael Balic et ux. T.C. Memo. 2005-35 Sec.; 6212; 6330; 7502; notice of deficiency; hearing before levy; timely mailing as timely filing; collection due process; lack of jurisdiction; 30 day limit for petition to Tax Court.
Maguire/Thomas Partners Fifth & Grand, Ltd. et al. T.C. Memo. 2005-34 Sec. 167; depreciation; cost of building variations includable in buildings' bases; cost of obtaining zoning variations capitalized as part of cost of land.
Maria Rivera T.C. Memo. 2005-33 Sec. 6015; 6402; innocent spouse relief; authority to make refunds; refund offset against tax liability.
Indmar Products Co. Inc. T.C. Memo. 2005-32 Sec. 163; 6662; interest expense; accuracy-related penalty; loan vs. capital contribution; repayments; interest deduction.
Stanley K. Baumann et ux. T.C. Memo. 2005-31 Sec. 6015; innocent spouse relief; participation by ex-spouse.
Aend16robertwirengard T.C. Memo. 2005-30 Sec. 501; charities; qualification as 501(c)(3) organization; exempt purpose.
Dan C. Williams et ux. T.C. Memo. 2005-29 Sec. 61; gross income defined; settlement award; contingency fee for attorney; Florida.
Elizabeth Giles T.C. Memo. 2005-28 Sec. 183; not-for-profit activity; hobby losses; breeding and showing horses; profit objective.
James Carlyle Maloney Jr. T.C. Memo. 2005-27 Sec. 61; 6651; 6654; 7491; gross income defined; failure to file or pay; failure to pay estimated tax; burden of proof.
Billy Hyler et ux. T.C. Memo. 2005-26 Sec. 6501; limitations on assessment; reparation credit; slavery.
Richard Kelby et ux. T.C. Memo. 2005-25 Sec. 6330; hearing before levy; collection due process; offer in compromise.
Meredyth E. Kilgore T.C. Memo. 2005-24 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous position.
Carrie H. Suchar, Transferee, et al. T.C. Memo. 2005-23 Sec. 6901; transferred assets; less than full an adequate consideration; insolvent; transferee liable for unpaid taxes.
Charma Gatlin Cook T.C. Memo. 2005-22 Sec. 6013; 6015; joint return; innocent spouse relief; knowledge of omitted income.
Whistle B. Currier T.C. Memo. 2005-21 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous argument.
Mary A. Saigh T.C. Memo. 2005-20 Sec. 6324; 6601; 6901; 6902; 7482; estate and gift tax liens; interest on underpayments; transferred assets; transferee burden of proof; review of Tax Court decisions; transferee liability; unpaid estate tax; special liens for estate and gift taxes.
Tony Malfatti T.C. Memo. 2005-19 Sec. 6651; 6654; 6673; 7491; failure to file or pay; failure to pay estimated tax; damages for delay; burdent of proof; frivolous arguments; failure to pay estimated taxes.
Sam F. Ford et ux. T.C. Memo. 2005-18 Sec. 6015; 6653; innocent spouse relief; failure to pay stamp tax; unreported income; capital gains; fraud; sale of securities.
Dori R. Merriam T.C. Memo. 2005-17 Sec. 6901; transferred assets; liable as transferee for liquidated company's taxes.
CMA Consolidated Inc. et al. T.C. Memo. 2005-16 Sec. 6651; 6662; failure to file or pay; accuracy-related penalty; lease strips; economic substance; potential profit; business purpose.
Larry N. Milby T.C. Memo. 2005-15 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; damages for delay; frivolous arguments.
Assaf F. Al Assaf et ux. T.C. Memo. 2005-14 Sec. 469; passive activity loss limitation; material participation; payments for providing extraordinary personal services.
John W. Winters Jr. T.C. Memo. 2005-13 Sec. 6330; hearing before levy; collection due process; substantiation of operating losses.
Robert Rodriguez T.C. Memo. 2005-12 Sec. 6651; 6654: 6673; failure to file or pay; failure to pay estimated tax; damages for delay; unreported income; underpayment of estimated tax; frivolous arguments.
Bradley Colson Brennecke T.C. Memo. 2005-11 Sec. 6673; damages for delay; frivolous postion.
Robert T. Brewer T.C. Memo. 2005-10 Sec. 7453; Tax Court rules; vacate stipulated decision; circumstances.
Kirsten Nelson T.C. Memo. 2005-9 Sec. 6015; innocent spouse relief; equitable relief.
Dennis Flynn et ux. T.C. Memo. 2005-8 Sec. 6651; 7430; failure to file or pay; attorney's fees; IRS reasonable basis.
John F. Dalton T.C. Memo. 2005-7 Sec. 6330; 6331; 6673; 6651; 7521; hearing before levy; levy and distraint; damages for delay; failure to file or pay; procedures involving taxpayer interviews.
Winston Knauss T.C. Memo. 2005-6 Sec. 6663; fraud penalty; overstatement of basis; failure to report income from lawsuit; failure to report business income; overstatement of business deductions.
Thomas G. Wright et al. T.C. Memo. 2005-5 Sec. 72; 104; 105; annuities; damage awards; sick pay; accident and health plans; source of contributions to disability plan; inclusion in income.
Sal Alaniz et ux. T.C. Memo. 2005-4 Sec. 7122; offer in compromise; rejection of offer; agency guidelines for collection potential.
Menard Inc. T.C. Memo. 2005-3 Sec. 162; business expenses; closely held business; reasonable compensation; constructive dividend.
Estate of Helen M. Noble et al. T.C. Memo. 2005-2 Sec. 2031; gross estate defined; nonpublicly traded stock; postdeath sale; comparable sale.
Barbara Deaton et ux. T.C. Memo. 2005-1 Sec. 6330; 6511; hearing before levy; limitations on refunds; collection due process; lookback period for refund.
 

Summary Opinions

Richard J. Sarni et ux. T.C. Summary Opinion 2005-189 Sec. 24; 151; 152; 6501; 6503; 6213; child credit; personal exemption; dependent defined; limitations on assessment; suspension of limitations period; Tax Court petition.
Steven F. Darton et ux. T.C. Summary Opinion 2005-188 Sec. 151; 152; personal exemptions; dependent defined; noncustoidal parent; written declaration; purchase exemption.
Lang Her and Ka Moua. T.C. Summary Opinion 2005-187 Sec. 162; 274; 280A; business expenses; business expense substantiation; business use of home; existence of trade or business.
Wynn Dee Stone T.C. Summary Opinion 2005-186 Sec. 6330; 6401; 6651; hearing before levy; abatements; failure to file or pay; incorrect advice from IRS; taxpayer failure to identify errors or delays from advice.
Rafael Manzueta T.C. Summary Opinion 2005-185 Sec. 1; 2; 24; 32; 151; 152; individual income tax; head of household; child tax credit; earned income credit; personal exemptions; dependent defined; live with taxpayer.
Richard Lewis Field T.C. Summary Opinion 2005-184 Sec. 162; 212; 262; 6662; business expenses; expenses for the production of income; living expenses; accuracy-related penalty; travel and meal expenses; investment activity; travel for charitable activities.
Jeffrey Thomas Olup et ux. T.C. Summary Opinion 2005-183 Sec. 72; early distributions; exception to additional tax; purchase of home; first time homebuyer.
Vernadean A. Pates T.C. Summary Opinion 2005-182 Sec. 104; damage awards; sick pay; discrimination settlement; compensation for physical injuries.
Russell B. Ritchie T.C. Summary Opinion 2005-181 Sec. 162; 170; 262; 274; business expenses; chartitable contributions; living expenses; travel and entertainment; substantitation; documentation; recordkeeping.
Jesse R. Lance T.C. Summary Opinion 2005-180 Sec. 6320; 6330; 6694; 6696; hearing before levy; hearing on filing lien notice; understatment by return preparer; preparer penalty rules; Tax Court jurisdiction.
John F. Hajek et ux. T.C. Summary Opinion 2005-179 Sec. 61; 102; gross income; gifts and inheritances; amounts received from employer; salary vs. gifts.
Sandra B. Murray et vir T.C. Summary Opinion 2005-178 Sec. 55; 56; alternative minimum tax; minimum tax adjustments; miscellaneous itemized deductions.
Justin W. Ellis T.C. Summary Opinion 2005-177 Sec. 61; debt cancellation; discharge of indebtedness; COD; evidence showed creditor discharged debt.
Gregg R. Gilbert et ux. T.C. Summary Opinion 2005-176 Sec. 1401; 1402; self-employment tax; self-employment income; commissions from insurance premium renewal payments; former independent insurance agent.
Robin A. Bettencourt et ux. T.C. Summary Opinion 2005-175 Sec. 61; 1001; 1011; 1012; 1016; 6001; gross income; gain or loss; adjusted basis; cost basis; adjustments to basis; required records; expenses incurred by nonowner not increase to basis; legal fees to clear title.
Richard Alan Cronk T.C. Summary Opinion 2005-174 Sec. 454; 691; 6651; 6662; discount obligations; income in respect of a decedent; failure to file or pay; accuracy-related penalty; interest income inherited Series E bonds.
Keith Lamar Jones T.C. Summary Opinion 2005-173 Sec. 72; 401; 408; 7701; annuities; pension plans; IRAs; definitions; premature distribution; early withdrawal; additional 10 percent tax; higher education expenses exemption.
Frederick W. Haas et ux. T.C. Summary Opinion 2005-172 Sec. 72; annuities; disabled definition under Sec. 72; medical conditions; early IRA distributions; additional 10 percent tax.
Georges Z. Zakhem T.C. Summary Opinion 2005-171 Sec. 6501; 6651; 6654; limitations on assessment; failure to file or pay; failure to pay estimated tax.
David K. Vanarsdall et ux. T.C. Summary Opinion 2005-170 Sec. 71; 215; alimony (income); alimony (deduction); definition; property settlement vs. alimony.
Michael T. Schultheiss et ux. T.C. Summary Opinion 2005-169 Sec. 151; 152; personal exemptions; dependent defined; noncustodial parent; written declaration.
Andre L. Wilson T.C. Summary Opinion 2005-168 Sec. 2; 24; 32; 151; 152; head of household; child tax credit; earned income credit; personal exemptions; dependent defined; girlfriend's children; more than half child's support.
Elroy Smith T.C. Summary Opinion 2005-167 Sec. 2; 151; 152; head of household; personal exemptions; dependent defined; nephew supported; place of abode for more than half a year.
Lorenzo D. Harris T.C. Summary Opinion 2005-166 Sec. 2; 21; 24; 32; 152; head of household; child care credit; child credit; earned income credit; dependent defined; residence as principal place of abode.
Michael Goldman et ux. T.C. Summary Opinion 2005-165 Sec. 6651; 6654; failure to file or pay; failure to pay estimated tax.
Joseph A. Loftus T.C. Summary Opinion 2005-164 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; reasonable cause for failure to pay; motion to compel payment in bankruptcy.
Don Evan et ux. T.C. Summary Opinion 2005-163 Sec. 6330; 6331; hearing before levy; levy and distraint; collection due process; failure to submit financial information; challenge of liability.
Daniel Charles McDermott T.C. Summary Opinion 2005-162 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; sole argument liability for taxes.
Rheal Ione Supplee Negoescu T.C. Summary Opinion 2005-161 Sec. 6015; innocent spouse relief; knowledge of underpayment; financial hardship.
Joyce A Siddons et vir T.C. Summary Opinion 2005-160 Sec. 6013; 6015; joint returns; innocent spouse relief; reason to know of funds to pay tax.
Matthew Hudack et ux. T.C. Summary Opinion 2005-159 Sec. 62; 63; 67; 162; 3121; 6662; 6664; 7463; 7491; adjusted gross income; taxable income; miscellaneous deductions; business expenses; social security definitions; accuracy-related penalty; penalty definitions and special rules; small Tax Court cases; burden of proof; statutory employee; control of work; reasonable reliance on tax return preparer.
Mitchell Wayne Andrew et ux. T.C. Summary Opinion 2005-158 Sec. 61; 86; 104; 6651; gross income defined; social security benefits taxable; damage awards and sick pay; failure to file or pay; uncertainty of tax treatment not reasonable cause for late filing.
William H. Mansel Jr. et ux. T.C. Summary Opinion 2005-157 Sec. 3509; 6662; employer's wage tax liability; accuracy-related penalty; payments to employee were wages not cash advance; employee vs. self employed.
Brenda Nash-Milton T.C. Summary Opinion 2005-156 Sec. 61; 85; 162; 219; gross income defined; unemployment compensation; business expenses; retirement savings; IRAs; unsubtantiated business expenses.
Matthew P. Brown T.C. Summary Opinion 2005-155 Sec. 162; 262; 274; 6001; 6662; business expenses; living expenses; travel and entertainment; required records; accuracy-related penalty; recordkeeping; substantiation; mileage; business use of auto.
Wendy L. Chadwick T.C. Summary Opinion 2005-154 Sec. 6013; 6015; joint returns; innocent spouse relief; reason to know of unpaid liability; sufficient resources.
Benson B. Berry et ux. T.C. Summary Opinion 2005-153 Sec. 24; 151; 152; child credit; personal exemptions; dependent defined; qualifying child.
James M. Melton T.C. Summary Opinion 2005-152 Sec. 24; 151; 152; child credit; personal exemptions; dependent defined; noncustodial parent; written declaration requirement.
Simon L. Richard et ux. T.C. Summary Opinion 2005-151 Sec. 6159; 6330; 6401; 6402; 6501; tax installment agreements; hearing before levy; amounts treated as overpayments; authority to make refunds; limitations on assessment; collection due process; failure of IRS to consider various payments and credits improperly applied to taxpayers' liability; lien.
Sandra J. Wolf T.C. Summary Opinion 2005-150 Sec. 71; alimony; payments taxable as separate maintenance income.
Jonathan W. Bodiford T.C. Summary Opinion 2005-149 Sec. 2; 32; 151; 152; head of household; earned income credit; personal exemptions; dependent defined; noncustodial parent.
Gillis Triplett T.C. Summary Opinion 2005-148 170; 501(c)(3); 6651; 6662; charitable deduction; charities; failure to file or pay; accuracy-related penalty; deduction for costs related to religious book publishing.
David O. Alegria T.C. Summary Opinion 2005-147 Sec. 61; 108; 6662; gross income defined; discharge of indebtedness; accuracy-related penalty; cancellation of debt; credit card debt; settlement of disputed charges.
Richard B. May et ux. T.C. Summary Opinion 2005-146 Sec. 469; passive loss limitations; consistent aggregation of rental income from properties not deemed election to treat as single activity under Sec. 469(c)(7)(A).
Ann Marie Bright T.C. Summary Opinion 2005-145 Sec. 6015; innocent spouse relief; IRS abuse of discretion; factors in favor.
Katumba P. Kashama T.C. Summary Opinion 2005-144 Sec. 162; 274; 280F; 6001; business expenses; travel and entertainment; listed property; luxury auto; required records; recordkeeping; substantiation of auto; cellular phone expense; computer expense.
Kenneth B. Satlin et ux. T.C. Summary Opinion 2005-143 162; 165; 166; business expenses; losses; bad debts; advances to business; proof of amount of advance; true debt; secured status of notes; determination of worthlessness.
Pacita P. Reyes T.C. Summary Opinion 2005-142 Sec. 2; 24; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent defined; proof of more than half of support.
Leonard T. Whitfield et ux. T.C. Summary Opinion 2005-141 Sec. 6330; hearing before levy; collection due process; installment agreement; application of payments; collateral estoppel.
Irma J. White T.C. Summary Opinion 2005-140 Sec. 32; earned income credit; married for credit; living with spouse.
Traci A. Tomko et vir T.C. Summary Opinion 2005-139 Sec. 61; 62; 165; gross income defined; adjusted gross income; losses; gambling losses; recordkeeping; Cohan rule; determination of amount of losses.
Thomas L. Pias et ux. T.C. Summary Opinion 2005-138 Sec. 61; 62; 63; 165; gross income defined; adjusted gross income; taxable income; losses; trade or business of gambling; timely acceptance of offer.
Mary Jane Sylve et al. T.C. Summary Opinion 2005-137 Sec. 6015; 6651; 6662A; innocent spouse relief; failure to file or pay; reportable transactions accuracy-related penalty; joint return on advice of divorce counsel; duress; filed in good faith.
Ronald A. Horton T.C. Summary Opinion 2005-136 Sec. 7430; attorney's fees; IRS substantially justified in postion.
Tracie Young T.C. Summary Opinion 2005-135 Sec. 6015; innocent spouse relief; knowledge of unreported income; equitable factors.
Aurora Duque Balino T.C. Summary Opinion 2005-134 Sec. 162; 873; business expenses; deductions for nonresident aliens; employee-related expenses; substantiation; medical expenses not deductible for nonresident aliens.
Luis A. Vasquez et al. T.C. Summary Opinion 2005-133 Sec. 6015; innocent spouse relief; knowledge of distributions from 401(k) account.
John M. Jerose et ux. T.C. Summary Opinion 2005-132 Sec. 105; accident and health plans; employer-provided disability; benefits based on earnings; amounts includable in income.
Esther Ruth Ferris T.C. Summary Opinion 2005-131 Sec. 6015; innocent spouse relief; not time-barred; IRS failure to notify of collection activity.
Chue Y. Her T.C. Summary Opinion 2005-130 Sec. 2, 21, 24, 32, 152; definitions and special rules; child care credit; child credit; earned income credit; dependent defined; documentation; substantiation of household and child care expenses; filing as head of household.
Robert E. Mumy et ux. T.C. Summary Opinion 2005-129 Sec. 104; damage awards/sick pay; harassment claim not personal physical injury.
Tammy Debra Martin T.C. Summary Opinion 2005-128 Sec. 6015; innocent spouse relief; reason to know taxes would not be paid; reason to know of understatement.
Timothy J. Glenn T.C. Summary Opinion 2005-127 Sec. 72; 6015; early distributions; innocent spouse relief; premature distributions.
Carolyn A. Glenn T.C. Summary Opinion 2005-126 Sec. 72; 6015; early distributions; innocent spouse relief; premature distributions.
Gary E. Hurley et ux. T.C. Summary Opinion 2005-125 Sec. 104; 461; 6662; damage awards/sick pay; prepaid interest; mortgage points; accuracy-related penalty; exclusion of a portion of wages as disability income.
Michael T. Crow T.C. Summary Opinion 2005-124 Sec. 61; 6673; gross income defined; damages for delay; frivolous arguments; zero-income returns; wages claimed not taxable.

Bryan D. Watson, Jr. and Abigail S. Pfisterer T.C. Summary Opinion 2005-123 Sec. 61; 104; gross income defined; damage awards/sick pay; prejudgment interest taxable.
Arthur R. Koskela T.C. Summary Opinion 2005-122 Sec. 44; disabled access credit; investment in pay phones not qualified for disabled access credit; ownership in phones.
Kenneth R. Dunn et ux. T.C. Summary Opinion 2005-121 Sec. 44; 165; 167; disabled access credit; losses; depreciation deduction; investment in pay phones; proof of loss from investment.
Bryant Keith Adams T.C. Summary Opinion 2005-120 Sec. 61; 6651; 6654; gross income defined; failure to file or pay; failure to pay estimated tax; zero wages; valid returns.
Geralyn M. Randich et al. T.C. Summary Opinion 2005-119 Sec. 71; 215; alimony; alimony; whipsaw position; inconsistent treatment; alimony vs. child support; fixed amount designated as child support.
N. Thomas Ryan T.C. Summary Opinion 2005-118 Sec. 162; 183; 212; 1222; 6013; business expenses; not-for-profit activities; expense of producing income; capital gains definitions; joint returns; horse breeding losses; profit objective; filing status; joint return intention of spouse to join; signature of spouse.
Judith M. De Shon et vir T.C. Summary Opinion 2005-117 Sec. 61; 108; 6662; gross income defined; discharge of indebtedness; accuracy-related penalty; cancellation of debt; credit cards.
John Wolfgram et ux. T.C. Summary Opinion 2005-116 Sec. 6402; authority to make refunds; Tax Court jurisdiction; incorrectly applied overpayment to debts owed.
Belinda L. Dennard T.C. Summary Opinion 2005-115 Sec. 6015; 6511; innocent spouse relief; limitations on refunds; refund claim based on innocent spouse status.
Francis N. Leonard et ux. T.C. Summary Opinion 2005-114 Sec. 72; 165; 6662; early distributions; losses; accuracy-related penalty; 10 percent additional tax; early withdrawal; premature distributions; disability exception; casualty loss; rotted deck.
Philip M. Cavanagh T.C. Summary Opinion 2005-113 Sec. 162; business expenses; transportation expenses; miscellaneous itemized deduction vs. sole proprietorship; Schedule A or C.
James M. Gorski et ux. T.C. Summary Opinion 2005-112 Sec. 72; 408; early distributions; IRAs; 10 percent addition to tax; early withdrawal; educational expense not qualifying.
Lawrence P. O'Brien T.C. Summary Opinion 2005-111 Sec. 151; 152; personal exemptions; dependent; failure to attach written declaration of consent to deduction.
Brooks E. Omans et ux. T.C. Summary Opinion 2005-110 Sec. 24; 151; 152; child credit; personal exemptions; dependent; settlement statement attached to return satisfied written declaration requirement.
Jimmie L. Clemons T.C. Summary Opinion 2005-109 Sec. 61; 165; gross income defined; losses; gambling losses offsetting gambling winnings; exclusion of winnings.
Magellean Askew Jr. T.C. Summary Opinion 2005-108 Sec. 72; 6662; annuities; accuracy-related penalty; 10 percent tax; early withdrawal; premature distribution; Sec. 403(b) annuity.
Keith R. Vogt et ux. T.C. Summary Opinion 2005-107 Sec. 32; 61; earned income credit; gross income defined; IHSS; California In-Home Supportive Services program income taxable to recipient.
Victor E. Biyo et ux. T.C. Summary Opinion 2005-106 Sec. 61; 86; gross income defined; benefits income inclusion; Social Security disability benefits taxable.
Michael E. Thibodeaux et ux. T.C. Summary Opinion 2005-105 Sec. 162; 274; 6651; business expenses; business expense substantiation; failure to file or pay; documentation; recordkeeping; late filed return; documentation lost; contemporaneous recordkeeping.
Peter Giragosian et ux. T.C. Summary Opinion 2005-104 Sec. 42; 6330; 6404; low-income housing credit; hearing before levy; abatements; collection due process; interest and penalty abatement; error in calculation of credit.
Basman Ahmad et ux. T.C. Summary Opinion 2005-103 Sec. 72; early distributions; premature distribution; 10 percent tax; no legislated exception.
Jani L. Thomas T.C. Summary Opinion 2005-102 Sec. 6015; innocent spouse relief; material factual dispute; summary judgment.
Daniel J. Onorati T.C. Summary Opinion 2005-101 Sec. 1; 24; 151; 152; individual tax; child credit; personal exemptions; dependent defined; head of household filing status.
Dwan A. Thomas T.C. Summary Opinion 2005-100 Sec. 6015; innocent spouse relief; equitable relief; knew or had reason to know.
Donald M. Fenton et ux. T.C. Summary Opinion 2005-99 Sec. 72; early distributions; no hardship exception; 10 percent additional tax.
Bill Remos T.C. Summary Opinion 2005-98 Sec. 61; 165; gross income defined; losses; gambling losses; failure to substantiate; unreported income.
Larry T. Cooper T.C. Summary Opinion 2005-97 Sec. 183; 6651; 6654; not-for-profit activities; failure to file or pay; failure to pay estimated tax; hobby losses; horse barrel-racing.
Marlo O. Garza et ux. T.C. Summary Opinion 2005-96 Sec. 61; 1401; 6662; gross income defined; self-employment tax; accuracy-related penalty; commissions received after employment.
Myrtle J. Clark T.C. Summary Opinion 2005-95 Sec. 6015; 6330; innocent spouse relief; hearing before levy; collection due process; failure to notify of right to equitable relief.
Earl Griffin T.C. Summary Opinion 2005-94 Sec. 32; earned income credit; eligibility limit; adjusted gross income; AGI.
Malia K. Ambata T.C. Summary Opinion 2005-93 Sec. 72; early distributions; 10 percent additional tax; exception to penalty; higher education expenses.
Michael P. Brewer et ux. T.C. Summary Opinion 2005-92 Sec. 6320; 6330; 7122; hearing on lien notice; hearing before levy; offer in compromise rejected; OIC.
James A. Wiese et ux. T.C. Summary Opinion 2005-91 Sec. 55; 56; 57; alternative minimum tax; minimum tax adjustments; tax preferences; equitable relief.
Marcus V. Booker et ux. T.C. Summary Opinion 2005-90 Sec. 151; 162; 170; 6651; 6662; personal exemptions; business expenses; charitable deductions; failure to file or pay; accuracy-related penalty; substantiation; documentation; recordkeeping; half of support.
Walter D. Mace et ux. T.C. Summary Opinion 2005-89 Sec. 24; 152; child credit; dependent defined; noncustodial parent; refusal by custodial parent to provide statement.
Danny M. Shrader et ux. T.C. Summary Opinion 2005-88 Sec. 151; 152; personal exemptions; dependent defined; child from prior marriage; half of support for year; proof of support.
Johnny Elton Kelly T.C. Summary Opinion 2005-87 Sec. 6662; accuracy-related penalty; claim of notice invalid because issued by wrong IRS office.
John E. Morrissey et ux. T.C. Summary Opinion 2005-86 Sec. 183; not-for-profit activities; hobby losses; drag racing; sponsor.
Charles A. Brown, Jr. et ux. T.C. Summary Opinion 2005-85 Sec. 162; 170; 274; 6651; business expenses; charitable contribution deduction; travel and entertainment; failure to file or pay; substantiation; listed property; automobile expense.
Shuang-Di Sun Bennett T.C. Summary Opinion 2005-84 Sec. 66; 879; 6330; 6651; community property income; nonresidents' community income; hearing before levy; failure to file or pay; equitable relief.
Verta Hill T.C. Summary Opinion 2005-83 Sec. 165; losses; casualty loss deduction; loss sustained in flood; substantiation; documentation; recordkeeping.
Ann M. Wilson T.C. Summary Opinion 2005-82 Sec. 2; 32; definitions and special rules; earned income credit; head of household; qualify child; principal place of abode for more than half the year.
Deborah Y. Everhart et vir. T.C. Summary Opinion 2005-81 Sec. 61; 162; 6662; gross income defined; business expenses; accuracy-related penalty; unreported income; inadequate records; recordkeeping; Cohan rule.
Harald Berrey T.C. Summary Opinion 2005-80 Sec. 213; 6651; 6654; 7491; medical expenses; failure to file or pay; failure to pay estimated tax; burden of proof
Raymone Gori T.C. Summary Opinion 2005-79 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; frivolous argument.
Hossam Helmy El-Bibany et ux. T.C. Summary Opinion 2005-78 Sec. 72; 529; annuities; tuition programs; 10 percent additional tax; health insurance premium exception; higher education expense exception.
Daniel F. Monte T.C. Summary Opinion 2005-77 Sec. 6662; 7491; accuracy-related penalty; burden of proof; reasonable cause for understatement; effort to correctly assess liability.
Johnny J. Young et ux. T.C. Summary Opinion 2005-76 Sec. 107; 265; 1402; rental value of parsonage; expense of tax-exempt income; self-employment income; allocation of expenses between exempt and nonexempt income.
Richard M. Hansen T.C. Summary Opinion 2005-75 Sec. 451; 6320; 6330; 6404; 6601; 6651; 6654; year of inclusion; hearing on filing lien notice; hearing before levy; abatements; interest on underpayments; failure to file or pay; failure to pay estimated tax.
Irene Lucille Griffen T.C. Summary Opinion 2005-74 Sec. 6330; hearing before levy; collection due process; tax liability not discharged in bankruptcy; collection alternatives; financial information.
Elpidio Lozoya T.C. Summary Opinion 2005-73 Sec. 32; 152; 7703; earned income credit; dependent defined; determination of marital status; head of household; half of support; spouse not part of household.
Shannon D. Mullins T.C. Summary Opinion 2005-72 Sec. 1221; 1366; 1377; 6651; 6662; capital asset; S corporation passthrough; S corporation special rules; failure to file or pay; accuracy-related penalty; failure to report share of S corporation income; capital gains from sale of S corporation shares.
Vincent A. Suarez Jr. et ux. T.C. Summary Opinion 2005-71 Sec. 72(t); 401; early distributions; pension plans; 10 percent additional tax; first-time homebuyer exception; existing homeowners.
Robert Lyle Verity T.C. Summary Opinion 2005-70 Sec. 162; 262; business expenses; living expenses; expenses incurred away from home; tax home; temporary vs. indefinite employment.
Denise Renee Lingwall T.C. Summary Opinion 2005-69 Sec. 6015; 6330; innocent spouse relief; hearing before levy; court lacks jurisdiction; IRS issued final notice of deficiency; timely petition to Tax Court.
Margret Louise Kelley T.C. Summary Opinion 2005-68 Sec. 402; trust beneificiary's tax; QDRO; qualified domestic relations order; distributions from qualified plan as alternate payee.
Alicia M. Elias T.C. Summary Opinion 2005-67 Sec. 6015; innocent spouse relief; benefited from error; actual knowledge of error.
Kim Anthony Polonczyk T.C. Summary Opinion 2005-66 Sec. 61; 85; 6201; gross income defined; unemployment compensation; assessment authority; unemployment compensation includable in income; IRS burden of proof.
Daniel A. Aregoni T.C. Summary Opinion 2005-65 Sec. 162; 274; 6001; business expenses; travel and entertainment; required records; recordkeeping; unreimbursed business expenses.
Charles Levine Preston T.C. Summary Opinion 2005-64 Sec. 6501; 6651; 6654; limitations on assessment; failure to file or pay; failure to pay estimated tax; 3-year statute of limitations; late filed; notice of deficiency issued.
Robert E. Cawvey et ux. T.C. Summary Opinion 2005-63 Sec. 86; 104; benefits income inclusion; damage awards/sick pay; worker's compensation in lieu of Social Security disability benefits; includable in income.
Thomas R. White et ux. T.C. Summary Opinion 2005-62 Sec. 72; annunities; 10 percent tax; discontinuance of loan repayments; early distribution.
James W. Davis et ux. T.C. Summary Opinion 2005-61 Sec. 86; 212; 265; 451; benefits income inclusion; expenses of production of income; expenses related to tax-exempt income; year of inclusion; Social Security benefits; lump sum; income when received by cash basis taxpayer.
Johny Desauguste T.C. Summary Opinion 2005-60 Sec. 71; 215; 6651; alimony income; alimony deduction; failure to file or pay; late-filing penalty; Florida law for alimony.
David E. Judd et ux. T.C. Summary Opinion 2005-59 Sec. 6330; 6402; hearing before levy; authority to make refunds; collection due process; crediting of overpayments to year of IRS choice.
Ricky C. Hutchinson et ux. T.C. Summary Opinion 2005-58 Sec. 151; 152; personal exemptions; dependent defined; Form 8332 releasing exemption.
Anthony M. Flores et ux. T.C. Summary Opinion 2005-57 Sec. 86; 104; benefits income inclusion; damage awards/sick pay; worker's compensation offset to Social Security disability benefits.
Chuks Anthony Mbanu T.C. Summary Opinion 2005-56 Sec. 1; 2; 32; 7703; individual tax; definitions and special rules; earned income credit; marital status; head of household; married and living with spouse at end of year.
Angela Rae Zachry et al. T.C. Summary Opinion 2005-55 Sec. 6013; 6015; 6330; joint returns; innocent spouse relief; hearing before levy; knowledge of income; equitable relief; pension income omitted.
Noel Colstock T.C. Summary Opinion 2005-54 Sec. 2; 24; ; 32; 151; 152; head of household; child credit; earned income credit; personal exemptions; dependent defined.
Edward C. Rosa T.C. Summary Opinion 2005-53 Sec. 61; 162; 6651; gross income defined; business expenses; failure to file or pay; unreimbursed employee business expenses; substantiation; claimed expenses incurred primarily for business rather than personal reasons.
William H. Breucher III et al. T.C. Summary Opinion 2005-52 Sec. 61; 301; 6651; gross income defined; property distributions; failure to file or pay; advances from corporation; loans vs. constructive dividends.
Lee E. Seidel T.C. Summary Opinion 2005-51 Sec. 401; 401(k); 402; 414; pension plans; cash or deferred arrangements; trust beneficiary's tax; pension definitions; distribution from pension plan to ex-spouse.
Gerald Barlow T.C. Summary Opinion 2005-50 Sec. 71; 215; alimony; alimony; alimony deduction; payments from retirement plans; amounts designated as nonalimony.
Montre Somsukcharean T.C. Summary Opinion 2005-49 Sec. 24; 32; 151; 152; child credit; earned income credit; personal exemption; dependent defined; evidence taxpayer provided care; public assistance; dependency exemption.
Vernon S. Taylor et ux. T.C. Summary Opinion 2005-48 Sec. 6013; 6015; joint returns; innocent spouse relief; knowledge or reason to know tax would not be paid; economic hardship.
Julian Quinton Johnson T.C. Summary Opinion 2005-47 Sec. 6330; hearing before levy; collection due process; IRS motion for summary judgment.
Johnny Black et ux. T.C. Summary Opinion 2005-46 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; offer in compromise; net realizable equity.
Wickie B. Whalen T.C. Summary Opinion 2005-45 Sec. 162; 274; business expenses; travel and entertainment expenses; adequate substantiation; failure to seek reimbursement from employer.
Crystal K. Abeyta et vir. T.C. Summary Opinion 2005-44 Sec. 119; 911; 912; 1401; 6662; meals or lodging exclusion; earned income exclusion; government allowance exclusion; self-employment tax; accuracy-related penalty; lodging provided by employer; employer's business premises; self-employment tax on value of lodging.
Shawn Jeffrey Hintz T.C. Summary Opinion 2005-43 Sec. 104; damage awards; sick pay; illness resulting from combat-related action; disability pension.
James Peters T.C. Summary Opinion 2005-42 Sec. 72; 408; annuities; IRAs; note receivable distributed from IRA; rollover within 60 days.
Francenia M. Griffin T.C. Summary Opinion 2005-41 Sec. 6015; innocent spouse relief; knowledge underpayments wouldn't be paid; economic hardship.
John B. Roberts et ux. T.C. Summary Opinion 2005-40 Sec. 6330; hearing before levy; collection due process; evidence of payments toward tax liability; misapplication by IRS.
Mark A. Filer et ux. T.C. Summary Opinion 2005-39 Sec. 61; 662; 6662; gross income; complex trust gross income; accuracy-related penalty; annuity distribution; oral trust.
Kenneth E. Gilmore T.C. Summary Opinion 2005-38 Sec. 71; 215; alimony; pension paid to formwer wife; deductible alimony; payments to continue after death.
Lionel Brown T.C. Summary Opinion 2005-37 Sec. 6330; hearing before levy; collection due process; failure to provide IRS with financial information.
Leroy J. Klingaman T.C. Summary Opinion 2005-36 Sec. 61; 86; 165; gross income defined; social security retirement benefits inclusion; losses; unreported gambling winnings.
Gerald A. Bunker T.C. Summary Opinion 2005-35 Sec. 61; 6651; gross income defined; failure to file or pay; relief of debt; payment of credit card debt by credit card insurance.
Ronald C. McKee et ux. T.C. Summary Opinion 2005-34 Sec. 6662; accuracy-related penalty; mission Form W-2; omission of income.
Dianne M. Headen et vir T.C. Summary Opinion 2005-33 Sec. 61; 86; gross income defined; social security retirement benefits inclusion; social security disability benefits; highway patrol officer; SSDI; on-the-job injuries.
Linda J. Bowen T.C. Summary Opinion 2005-32 Sec. 6015; innocent spouse relief; IRS failure to prove actual knowledge of income omission.
Thomas E. Roberts T.C. Summary Opinion 2005-31 Sec. 108; discharge of indebtedness; signature on note as principal rather than president of corporation.
Keisha Sampson T.C. Summary Opinion 2005-30 Sec. 32; 6012; 6401; earned income credit; filing requirements; overpayments; proof of earned income from self-employment.
Vittorio Kellum T.C. Summary Opinion 2005-29 Sec. 104; 162; 165; 170; 274; 6651; 6654; damage awards-sick pay; business expenses; losses; charitable deduction; travel and entertainment deductions; failure to file or pay; failure to pay estimated tax; worker's compensation; disability payments; insured casualty losses; business expenses unsubstantiated.
James T. Werther et ux. T.C. Summary Opinion 2005-28 Sec. 24; 151; 152; child credit; personal exemptions; dependent defined; noncustodial parent; Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents; exemption for children.
Donald W. Conner et ux. T.C. Summary Opinion 2005-27 Sec. 6330; 6401; 6651; hearing before levy; abatements; failure to file or pay; delay in proceesing offer in compromise; evidence of failure to pay; abatement of interest and penalties.
Julie J. Revolinski et al. T.C. Summary Opinion 2005-26 Sec. 72; annuities; surrender of life insurance policy; taxable income equal to accumulated value less investment.
David Ray Harris et ux. T.C. Summary Opinion 2005-25 Sec. 6330; hearing before levy; collection due process; unsubstantiated arguments; payments misapplied.
Bonnie J. Werts et vir T.C. Summary Opinion 2005-24 Sec. 86; Social Security benefits income inclusion; failure by IRS to challenge omission of income doesn't create basis for future exclusion.
Zachary S. Curello et ux. T.C. Summary Opinion 2005-23 Sec. 24; 151; 152; child tax credit; personal exemptions; dependent; divorce decree; noncustodial parent; Form 8332.
Deirdre G. McNamara T.C. Summary Opinion 2005-22 Sec. 6330; hearing before levy; collection due process.
Shirley Dean Powers T.C. Summary Opinion 2005-21 Sec. 6330; hearing before levy; collection due process; offer in compromise.
Earl Clyde Muncy T.C. Summary Opinion 2005-20 Sec. 24; 32; 151; 152; 7491; child tax credit; earned income credit; personal exemption; dependent; burden of proof; noncustodial parent; dependency exemption; Form 8332.
Thomas Francis Morris T.C. Summary Opinion 2005-19 Sec. 6511; 6512; 6513; limitations on refunds; Tax Court petition limitations; time return deemed filed; statute of limitations for refunding overpayment of withheld taxes.
Albert James Lawless T.C. Summary Opinion 2005-18 Sec. 6501; 6651; 6654; limitations on assessments; failure to file or pay; failure to pay estimated tax; reasonable cause.
Ashit Valia et ux T.C. Summary Opinion 2005-17 Sec. 104; burden of proof; damage awards and sick pay; burden of proof; settlement for physical injury; contingent fees paid to attorney taxable income.
James L. Geary et ux T.C. Summary Opinion 2005-16 Sec. 6330; hearing before levy; collection due process; deficiency notice; petition for determination.
Myers T.C. Summary Opinion 2005-15 Sec. 651; 652; deduction for simple trusts; simple trust beneficiary's income; income trust required to distribute vs. amount actually distributed.
Bosco T.C. Summary Opinion 2005-14 Sec. 217; 6662; moving expenses; accuracy-related penalty; cost of lodging; traveling from former residence to new residence.
Ivan Mirosevic et ux. T.C. Summary Opinion 2005-13 Sec. 61; 6662; gross income defined; accuracy-related penalty; pension income.
David Jackson et ux. T.C. Summary Opinion 2005-12 Sec. 6320; 6321; 6330; 6404; 6651; 6654; 7121; 7122; 7433; hearing on filing lien notice; liens for taxes; hearing before levy; abatements; failure to file or pay; failure to pay estimated tax; closing agreements; compromises; damages for unauthorized collection actions; IRS unreasonable delay; jurisdiction over damages claim; unnecessary filing of lien.
Cynthia Pamela Aldridge Dumond et vir T.C. Summary Opinion 2005-11 Sec. 162; 6662; business expenses; accuracy-related penalty; wages paid to minor children; amounts as reasonable compensaton.
Jerome P. Reimann et ux. T.C. Summary Opinion 2005-10 Sec. 72; 6662; annuities; accuracy-related penalty; 10 percent tax; early distribution; bankruptcy discharge.
Mildred L. Jones T.C. Summary Opinion 2005-9 Sec. 6015; innocent spouse relief; pre July 22, 1998.
John A. Seavey T.C. Summary Opinion 2005-8 Sec. 6651; 6320; failure to file or pay; hearing on filing lien notice.
Renee Muhammad T.C. Summary Opinion 2005-7 Sec. 25A; HOPE education credit; lifetime learning credit; expenditure for school supplies for students; itemized deduction; substantiation.
William Paul Benedetti T.C. Summary Opinion 2005-6 Sec. 6651; 6673; failure to file or pay; damages for delay; wages as taxable income; zero return; valid return; frivolous position.
Carol L. Van Dyke T.C. Summary Opinion 2005-5 Sec. 6330; hearing before levy; collection due process; challenge of tax liabilities.
Ronald C. Singerman T.C. Summary Opinion 2005-4 Sec. 165; losses; theft loss deduction; decline in value of securities; theft by fraud or false pretenses; state law.
Pansy V. Panages T.C. Summary Opinion 2005-3 Sec. 162; 6662; business expenses; accuracy-related penalty; gambling losses; trade or business; Schedule C.
Rodolfo Garcia Jr. et ux. T.C. Summary Opinion 2005-2 Sec. 162; 274; 6662; business expenses; travel and entertainment; accuracy-related penalty; employment as teacher; expenses personal in nature; golf club membership fee.
John A. Walz Jr.T.C. Summary Opinion 2005-1 Sec. 162; 274; 6651; 6662; business expenses; travel and entertainment; failure to file or pay; accuracy-related penalty; employee; unsubstantiated travel and meal expenses; late filing.
 

--Last Update 12/31/05