United States Tax Court Decisions, 1996

291 published United States Tax Court opinions from 1996 in the CiteLaw law library. All years · All courts

• 70 Acre Recognition Equipment Partnership; Booth Creek Investment, Inc., Tax Matters Partner, Petitioners
• Abhimanyu Swain, Petitioner
• Adel Abdalla, Petitioner
• Ahsan Mohiuddin, Petitioner
• Alfred C. Heston, Petitioner
• Alfred P. Duffy, Petitioner
• Allan J. & Brenda Becker, Petitioner
• Allan R. & Joan K. Powell, Petitioner
• Alonzo & Emma J. Bradley, Petitioner
• American Underwriters, Inc., Petitioner
• Angela Schwimmer, Petitioner
• Anne C. Somervill, Petitioner
• Anne S. & Charles G. Vick, Petitioner
• Arlie G. Curry, Jr., Petitioner
• Arthur B. Crozier, Petitioner
• Arthur Takamoto and Louise Takamoto, Petitioners
• Austin B. Ewell, Jr., Petitioner
• B. Joe Rosa, Jr., An Accountancy Corporation, Petitioner
• B. Theodore & Wendy Chapin, Petitioner
• Barjona S. & Roberta Meek, Petitioner
• Barnett Banks of Florida, Inc. and Subsidiaries, Petitioner
• Barry I. Fredericks, Petitioner
• Ben Cox, Petitioner
• Beverly T. Rutt-Hahn, Petitioner
• Bill McDonald, Petitioner
• Bill R. & Carolina N. Thomas, Petitioner
• Billie & Florence Lykins, Petitioner
• Boyd Gaming Corporation, f.k.a. The Boyd Group and Subsidiaries, Petitioners
• Brenda J. Gammon, Petitioner
• Bryan J. & Christine N. Baugh, Petitioner
• Carl & Marilyn Goudas, Petitioner
• Carlton H. Perry, Petitioner
• Cascade Partnership; James M. & Margaret C. Costello, Tax Matters Partner, Petitioners
• Central Pennsylvania Savings Association & Subsidiaries, n.k.a. Great Valley Savings Bank, Petitioners
• Charles E. King, Petitioner
• Charles J. Dugan, Petitioner
• Charles Teslovich, Petitioner
• Charles Vernon Roberts, Petitioner
• Clarence A. Hunt, Jr., Petitioner
• Craig E. & Debbie A. Brown, Petitioner
• Creston Swaim, Petitioner
• Daniel Danforth Krueger, Petitioner
• Daniel R. & Eva Lovene Leavell, Petitioner
• Darold D. & Rosella M. Friesen, Petitioner
• David & Nancy J. Rothner, Petitioner
• David E. Jackson, Petitioner
• David E. Morgan, Petitioner
• Dean W. & Lynn M. Schulze, Petitioner
• Dean W. & Tammy R. May, Petitioner
• Deborah Joyce Windisch, Petitioner
• Dennis J. Tang & Alice Shu-Ling Tang, Petitioners
• Derwyn Joseph Booker, Petitioner
• Diamond Claims & Investigation Services, Inc., Petitioner
• Diana Lynn Taub, Petitioner
• Diane D. Murphy, Petitioner
• Don H. Wisden, Petitioner
• Don S. & Constance J. Peters, Petitioner
• Donald D. & Deborah Bowers, Petitioner
• Donald G. Russell, Petitioner
• Donald L. & Mary K. Chiappetti, Petitioner
• Doris F. Rabenhorst & Alvin P. Rabenhorst, Sr., Petitioners
• Douglas James Crawford, Petitioner
• Douglas P. Snow, Petitioner
• Douglas Ritter, Petitioner
• Dudley Joseph & Myrna Dupuy Callahan, Petitioner
• Durham Genetic Engineering 1985-1 Ltd.; Walter J. Hoyt, III, Tax Matters Partner; Durham Genetic Engineering 1985-2 Ltd.; Walter J. Hoyt, III, Tax Matters Partner; Durham Genetic Engineering 1985-3 Ltd.; Walter J. Hoyt, III,Tax Matters Partner; Durham Genetic Engineering 1985-4 Ltd.; Walter J. Hoyt,III, Tax Matters Partner; Durham Genetic Engineering 1985-5 Ltd.; Walter J.Hoyt, III, Tax Matters Partner, Petitioners
• E. W. Richardson, Petitioner
• Earnest Tillman, Petitioner
• Eddie M. & Cynthia L. Chandler, Petitioner
• Edward B. Rood, Petitioner
• Edward Kelly and Estate of Ruth Kelly, Deceased; Wayne W. Kelly, Executor; & Joan C. Young, Executor, Petitioners
• Elaine S. Bennett, Petitioner
• Electric Controls and Service Company, Inc., Petitioner
• Emmett I. & Shirley Sindik, Petitioner
• Ernest L. & Kathleen Newsome, Petitioner
• Estate of Arthur G. Scanlan, Deceased; Ruth B. Scanlan, Administratrix, Petitioners
• Estate of Bessie I. Mueller, Deceased; John S. Mueller, Personal Representative, Petitioners
• Estate of Bonnie J. Liston Harden, Deceased; David J. Kotler, Executor, Petitioners
• Estate of Charles K. McClatchy, Deceased; William K. Coblentz and James McClatchy, Personal Representative, Petitioners
• Estate of Frederick Carl Gloeckner, Deceased; Joseph A. Simone, Executor; & Douglas Dillon, Executor, Petitioners
• Estate of Gordon H. Bartels, Deceased; Sally A. Jouris, Executor; & Thomas G. Bartels, Executor; and Estate of Violet J. Bartels, Deceased; Sally A. Jouris, Executor; & Thomas G. Bartels, Executor, Petitioners
• Estate of Hilda F. Corbett, Deceased; Michael A. Sweeney, Administrator, Petitioners
• Estate of Houshang Mehrafsar, Deceased, Bank of America NT&SA, Special Administrator, Petitioners
• Estate of Howard Berger, Deceased; Susan Berger, Administratrix; and Susan Berger, Petitioners
• Estate of James F. Hall, Jr., Deceased; Harriett Hall, Executrix & Harriett Nixon Hall, Petitioners
• Estate of John Kenly, Deceased; Betty B. Kenly, Personal Representative, Petitioners
• Estate of John T. Sobota, Deceased; T. J. Sobota, Personal Representative, Petitioners
• Estate of Joseph Cidulka, Deceased; James S. Bozik, Administrator, Petitioners
• Estate of Joseph R. Cloutier; Joseph A. Cloutier, Fiduciary, Petitioners
• Estate of Ralph M. Nix, Sr., Deceased; Ralph M. Nix, Jr., Personal Representative, Petitioners
• Estate of Robert E. Cartwright, Deceased; Dorothy G. Cartwright, Executrix, Petitioners
• Estate of Vera M. McFarland, Deceased; Jo Meldrim, Personal Representative, Petitioners
• Estate of Willie C. Lloyd, Deceased; Iva Nell Holman, Executrix, Petitioners
• Estate of Willis Edward Clack, Deceased; Marshall & Ilsley Trust Company, Co-Personal Representative; & Richard E. Clack, Co-Personal Representative, Petitioners
• Eugene C. Joseph, Sr., Deceased, Petitioner
• Florin Farms #1 Ltd.; Florin Farms #2 Ltd.; Florin Farms #3 Ltd.; Florin Farms #4 Ltd.; Florin Farms #5 Ltd.; Florin Farms #6 Ltd.; Florin Farms #7 Ltd.; Walter J. Hoyt, III, Tax Matters Partner, Petitioners
• Fort Howard Corporation and Subsidiaries, Petitioner
• Francine Acquaviva, Petitioner
• Frank A. & JoAnn R. Walter, Petitioner
• Frank C. Verbeck, Jr., Petitioner
• Frank's Casing Crew and Rental Tools, Inc., Petitioner
• Fred & Yvonne Michael, Petitioner
• Fred Willie Thomas, Jr., Petitioner
• G. Dastgir & Mary A. Qureshi, Petitioner
• Galen J. Smith, Petitioner
• Gary A. & Frances Bybee, Petitioner
• Gary L. Carnahan, Petitioner
• Gene E. & Marilyn Narramore, Petitioner
• General Dynamics Corporation and Subsidiaries, Petitioner
• George & Myrsini Stotis, Petitioner
• George W. & Margaret L. Gagnon, Petitioner
• Gerald Jacoby & Arlene Jacoby, Petitioners
• Gregory & Justine Summers, Petitioner
• Guillermo Baez Espinosa, Petitioner
• Haralampos & Irene Katerelos, Petitioner
• Harold E. & Anna Mae Emmons, Petitioner
• Harry T. Cavalaris, Petitioner
• Helen Sophie Schroeder, Petitioner
• Henry Peter & Carolyn S. Novick, Petitioner
• Herbert F. & Lois A. Hewett, Petitioner
• Herman W. Beacham, Petitioner
• Highland Farms, Inc. and Subsidiary, Petitioner
• Homer N. Cummings, Petitioner
• Hospital Corporation of America & Subsidiaries, Petitioner
• Hospital Corporation of America & Subsidiaries, Petitioner
• Imelda M. Hansen, Petitioner
• Inez Meilak, Petitioner
• Inverworld, Inc., Petitioner
• Investment Engineers, Ltd.; Robert S. McGlamery, A Partner Other Than the Tax Matters Partner, Petitioners
• Irvin Heard, Jr., Petitioner
• Ivan A. & Judith L. Jasko, Petitioner
• Jack S. Kramer & Maxine C. Kramer, Petitioners
• James & Beverly Donehey, Petitioner
• James Alan Price, Petitioner
• James E. & Cheryl L. Redlark, Petitioner
• James H. Leste, Petitioner
• James M. & Shirley Rankin, Petitioner
• James M. McGaffin, III & Deborah McGaffin, Petitioners
• James P. Whitmer, Petitioner
• James Stewart & Mary Ann Lanphere, Petitioner
• Jane O. Kosman, Petitioner
• Jean A. Stanko, Petitioner
• Jeffery Allen Robinson, Petitioner
• Jeffrey I. & Roberta H. Stone, Petitioner
• Jeffrey Paul Schmidt, Petitioner
• Jeffrey S. Kaiser & Gail F. Kaiser, Petitioners
• Jerry R. & Carolyn M. Webb, Petitioner
• Jill R. Scott, Petitioner
• Jo Ann Porter, Petitioner
• John & Betty Richardson Stafford, Petitioner
• John A. & Brenda K. Malone, Petitioner
• John Bresnahan, Petitioner
• John Hodel & Louisa A. Hodel, Petitioners
• John K. Jorman, Jr. & Audrey Jorman, Petitioners
• John Pryor Green, Petitioner
• John Robert Maguire, Petitioner
• John Van Heemst, Petitioner
• John W. & Vincentia Schwartz, Petitioner
• Jonathan B. Geftman, Petitioner
• Joseph B. & Dorothy A. Cole Leonard, Petitioner
• Joseph P. & Marilyn Schneller, Petitioner
• Jung K. & Hee S. Yoon, Petitioner
• Kathleen A. Carr, Petitioner
• Kay A. Clawson, Petitioner
• Keith F. Marason, Petitioner
• Kenneth W. Diercks, Petitioner
• Kingman K. & Lillian L. Babcock, Petitioner
• Kirk A. & Ida R. Crandall, Petitioner
• Kondamodi S. & B. Satyaveni Rao, Petitioner
• Lance Brown, Petitioner
• Larick A. Hill and Fawni Little, a.k.a. Fawni Hill, Petitioners
• Lawrence R. Roberson, Petitioner
• Layne E. & Sue F. Preslar, Petitioner
• Lear Eye Clinic, Ltd., Petitioner
• Lee R. Stevens, Petitioner
• Leon L. & Eleanor Sicard, Petitioner
• Leonard A. Gross, Petitioner
• Leonard Pipeline Contractors, Ltd., Petitioner
• Les B. & Millie A. Martin, Petitioner
• Lindsey C. Nelson, Petitioner
• Lloyd E. Dawson, Jr., Petitioner
• Lloyd Patterson, Petitioner
• Lumber City Corporation, f.k.a. Neiman-Reed Lumber and Supply Company, Inc., Petitioners
• Margaret Loughran Webb, Petitioner
• Mark & Indra Massingill, Petitioner
• Mark A. & Juanita D. Murdock, Petitioner
• Martin Feldman & Lynne Z. Gold-Bikin, Petitioners
• Marvin W. & Kathryn A. McPike, Petitioner
• Maurice E. & Barbara J. Hodgkins, Petitioner
• Mayer & Ninette Stiskin, Petitioner
• Meserve Drilling Partners; Regional Resources, Inc., f.k.a. R & R Energy, Inc., Tax Matters Partner, Petitioners
• Michael W. & Charlotte S. Phillips, Petitioner
• Midwest Industrial Supply, Inc., Petitioner
• Milward Corporation, Petitioner
• Nancy Silverman and Estate of Sheldon Silverman, Deceased; Nancy Silverman, Executrix, Petitioners
• National Industrial Investors, Inc., Petitioner
• Norman & Marcia Spector, Petitioner
• Norstam Veneers, Inc., Petitioner
• O. D. McKee and Estate of Anna Ruth McKee, Deceased; R. Ellsworth McKee & Jack C. McKee, Co-Executors, Petitioners
• Oliver E. Stubblefield, Petitioner
• Oregon State University Alumni Association, Inc., Petitioner
• Orville E. & Helen V. Christensen, Petitioner
• P & X Markets, Inc., Petitioner
• Parker-Hannifin Corporation, Petitioner
• Patricia S. Makalintal, Petitioner
• Patrick W. Healey & Nancy L. Marshall, Petitioners
• Paul E. & Brenda J. Hathaway, Petitioner
• Paul L. Tregre, Jr., Petitioner
• Pennel Phlander Irwin, Petitioner
• Peter & Ursula Reimann, Petitioner
• Peter Paul Lagasse, Petitioner
• Peter Pettong Chiang & Chung-Yin Chiang, Petitioners
• Poison Creek Ranches #1 Ltd.; Walter J. Hoyt, III, Tax Matters Partner; Poison Creek Ranches #2 Ltd.; Walter J. Hoyt, III, Tax Matters Partner; Poison Creek Ranches #3 Ltd.; Walter J. Hoyt, III, Tax Matters Partner; Poison Creek Ranches #4 Ltd.; Walter J. Hoyt, III, Tax Matters Partner, Petitioners
• Polly Paul McMahon, Petitioner
• Pulsar Components International, Inc., Petitioner
• Raymond R. Weigel, Petitioner
• Raymond St. Laurent, Petitioner
• Rebecca A. Peck, Petitioner
• Reza & Connie M. Rezazadeh, Petitioner
• Richard A. & Carol B. Little, Petitioner
• Richard A. Stasewich, Petitioner
• Richard D. & Betty L. Hudson, Petitioner
• Richard E. Snyder, Petitioner
• Richard G. & Anne C. Greene, Petitioner
• Richard H. & Christine R. Simpson, Petitioner
• Richard H. Daley and Estate of Anne H. Daley, Deceased; Richard H. Daley, Executor, Petitioners
• Richard J. & Adele S. Montgomery, Petitioner
• Richard K. & Christine M. McGirl, Petitioner
• Richard L. & Betty L. Seltzer, Petitioner
• Richard L. & Dolores A. Hutcheson, Petitioner
• Robert C. Hughes, III, Petitioner
• Robert D. & Anne T. Lewis, Petitioner
• Robert D. Grossman, Jr., Petitioner
• Robert D. Sparrow, Petitioner
• Robert G. Blount, Petitioner
• Robert G. Mussman and Estate of Myrtis Mussman, Deceased; Robert G. Mussman, Executor, Petitioners
• Robert J. & Anne L. Wilson, Petitioner
• Robert Joseph & M. Patricia Looby, Petitioner
• Robert Libutti, Petitioner
• Robert P. & Christine M. Lolli, Petitioner
• Robert W. & Patricia A. Williams, Petitioner
• Roger G. & Lilianne J. G. Maki, Petitioner
• Roger G. & Marlan W. Cotner, Petitioner
• Ronald H. & Monica I. Bradshaw, Petitioner
• Ronald Neil & Makbule Robinson, Petitioner
• Rosemarie Meyer, Petitioner
• Roy M. Speer, Donor, Petitioner
• Ruben G. Hinojos, Jr., Petitioner
• Rusty K. London, f.k.a. Irving London, Petitioners
• Ruth R. Johnson-Straub, Petitioner
• S. Paul & Patricia J. Dubose, Petitioner
• Sherburne M. Edmondson, Jr. & Diane L. Edmondson, Petitioners
• Signet Banking Corporation, Petitioner
• St. Joseph Lease Capital Corporation, Petitioner
• Stanley & Jean Cohen, Petitioner
• State Police Association of Massachusetts, Petitioner
• Stephen V. Talmage, Petitioner
• Steven Matthew Langley, Petitioner
• Stewart E. Fason and Jana K. Fason, Petitioners
• Susan J. Bokhari O'Neil, Petitioner
• Swanson v. Commissioner
• Tate & Lyle, Inc. and Subsidiaries, Petitioner
• Ted Cowan, Petitioner
• Terry R. & Nancy Hardtke, Petitioner
• The Board of Trade of the City of Chicago and Subsidiaries, Petitioner
• The Church of the Living Tree, Petitioner
• The North West Life Assurance Company of Canada, Petitioner
• The Ohio Mattress Company Licensing and Components Group and Subsidiaries f.k.a. Sealy, Incorporated and Subsidiaries, Petitioners
• Theodore A. & Joan B. Andros, Petitioner
• Theodore W. Keller, Petitioner
• Timothy Demitri Brown, Petitioner
• Timothy W. & Suzanne M. Coffield, Petitioner
• Tolbert S. & Suzanne T. Wilkinson, Petitioner
• Tommy L. & Patricia A. Hobson, Petitioner
• Tower Loan of Mississippi, Inc., Petitioner
• Trans City Life Insurance Company, An Arizona Corporation, Petitioner
• Transpac Drilling Venture 1982-21; Asher Fensterheim, A Partner Other Than the Tax Matters Partner; Charles L. Pincus, A Partner Other Than the Tax Matters Partner; Thomas D. Callahan, A Partner Other Than the Tax Matters Partner; Donald W. Dvorak, A Partner Other Than the Tax Matters Partner; & ThomasJ. Williams, A Partner Other Than the Tax Matters Partner, Petitioners
• Vincent & Clotilde Farrell, Jr., Petitioner
• Vivian D. Rodriguez, Petitioner
• W. Robert Curtis & Cheryl L. Riess-Curtis, Petitioners
• Wade B. Ambrose, Petitioner
• Walton Sutherland, Petitioner
• Wayne Curtis McKee, Petitioner
• William & Joan Spears, Petitioner
• William James Courville, Petitioner
• William Kale, Petitioner
• William W. Halle, IV & Janice C. Halle, Petitioners
• Willie Thomas, Petitioner
• Wilson Baker, Jr., Petitioner
• Wy'EAST COLOR, INC., An Oregon Corporation, Petitioner
• Yousef Rouzmehr, Petitioner