United States Tax Court Decisions, 1997

322 published United States Tax Court opinions from 1997 in the CiteLaw law library. All years · All courts

• A. C. Green Electrical Contractors, Inc., Petitioner
• ACM Partnership; Southampton-Hamilton Company, Tax Matters Partner, Petitioners
• Aeroquip-Vickers, Inc. and Subsidiaries , f.k.a. Trinova Corporation and Subsidiaries, Petitioners
• Albert L. Barcroft, Petitioner
• Alejandrina De Aycardi, Petitioner
• Allen L. & Diane A. Carey, Petitioner
• Alton W. & Pamela Burns, Petitioner
• Alumax Inc. and Consolidated Subsidiaries, Petitioner
• Amarillo Council on Alcoholism and Drug Abuse, Petitioner
• Anthony & Esther Sicari, Petitioner
• Anthony F. & Susan D. Cutaia, Petitioner
• Anthony G. & Shirley A. Olbres, Petitioner
• Anthony J. & Mary P. Marzullo, Petitioner
• Anthony J. McCarthy, Petitioner
• Anthony T. & Bonnie C. Sleiman, Petitioner
• Arnold S. & Ellen K. Jacobs, Petitioner
• Arthur Turco, Petitioner
• Asat, Inc., Petitioner
• Barbara A. Landreth, Petitioner
• Barry S. Michelson, Petitioner
• Betsy O. Muhn, Petitioner
• Blair R. & Donna R. Laing, Petitioner
• Bonito Ruiz Molinar, Petitioner
• Brett W. Barnes, Petitioner
• Bruce K. & Gail E. Remy, Petitioner
• California Hotel & Casino and Subsidiaries, Petitioner
• Carl E. & Elaine Y. Jones, Petitioner
• Carol Anderson, Petitioner
• Carolyn S. Eifert, a.k.a. Sue Armstrong, Petitioners
• Catherine Chimblo and Estate of Gus Chimblo, Deceased; Catherine Chimblo, Executrix, Petitioners
• Cathy Miller Hardy, Petitioner
• Chander & Ashima K. Kant, Petitioner
• Charles B. & Teresa A. Thompson, Petitioner
• Charles Crellin Douglass, Petitioner
• Charles F. Urbauer, Petitioner
• Charles McHan and Martha McHan, Petitioners
• Charles Myron Worthley, Petitioner
• Clark D. & Janis L. Pulliam, Petitioner
• Cordes Finance Corporation, Petitioner
• Craig V. Adams, Petitioner
• D. Sam Scheele, Petitioner
• Daniel V. Presnick, Petitioner
• Darrell D. & Jane E. Moran, Petitioner
• David & Annette Daniel, Petitioner
• David & Shirley Singer, Petitioner
• David A. & Nancy J. Hepburn, Petitioner
• David E. & Cheryl G. Smith, Petitioner
• David E. & Mary R. Price, Petitioner
• David F. & Barbara J. Mungenast, Petitioner
• David M. Cohn, Petitioner
• David W. Chiu, Petitioner
• Dayton Hudson Corporation and Subsidiaries, Petitioner
• Dean G. Steele, Petitioner
• Deborah E. Clark, Petitioner
• Denis & Carol Brody, Petitioner
• Dennis C. & Carolyn S. Gandy, Petitioner
• Diane Cameron Horton, Petitioner
• Dieter Stussy, Petitioner
• Don C. & Judy Montgomery, Petitioner
• Donald N. & Rosemarie F. Merino, Petitioner
• Donald R. Martin, Petitioner
• Donald Victor Teschner, Petitioner
• Dorchester Industries Inc. v. Commissioner
• Douglas E. Kahle, Petitioner
• Dover Corporation & Subsidiaries, Petitioner
• Edward J. Frami, Petitioner
• Edward Kelly and Estate of Ruth Kelly, Deceased; Wayne W. Kelly, Executor; & Joan C. Young, Executor, Petitioners
• Edward S. Cullin, Petitioner
• Elgin E. Flagg, Petitioner
• Eli & Karen Yecheskel, Petitioner
• Elizabeth H. & Albert B. Turner, Petitioner
• Eloise Gaddy Joens, Petitioner
• Eric Jennings, Petitioner
• Eric L. & Kay K. Jones, Petitioner
• Esmat A. & Sylvia Zaklama, Petitioner
• Estate of Algerine Allen Smith, Deceased; James Allen Smith, Executor, Petitioners
• Estate of Benness M. Richards, Deceased, Joseph Feinberg, Successor-In-Interest, and Estate of Jane Richards, Deceased, Joseph Feinberg, Successor-In-Interest, Petitioners
• Estate of Bonnie I. Barge, Deceased; C. Richard Barge, Executor, Petitioners
• Estate of Carolyn W. Holland, Deceased; Jack K. Holland, Lewis G. Holland, Sr. and Betty H. Kann, Executors, Petitioners
• Estate of Clara D. Baird, Deceased; Fleet Trust Company; William C. Baird; and Barbara B. Groetzinger, Co-Executors, Petitioners
• Estate of Dorothy Morganson Schauerhamer, Deceased; Karl C. Dean, Personal Representative, Petitioners
• Estate of Emerson Winkler, Deceased; Thomas Winkler and Darrell S. Winkler, Co-Executors, Petitioners
• Estate of George A. Lehmann, Deceased; Walter G. Kealy, Jr., Personal Representative, Petitioners
• Estate of Helen G. Williamson, Deceased; Douglas F. Woods, Executor, Petitioners
• Estate of Jack L. Bradley, Deceased; John S. Bradley, Successor Executor, C.T.A., Petitioners
• Estate of Joseph G. Maltaman, Deceased; Paul J. Constantino, Special Administrator, Petitioners
• Estate of Leon Amiel, Deceased, Leon L. Amiel, Administrator, C.T.A., Petitioners
• Estate of Leon Spear, Deceased; Jeanette Spear, Harvey Spear & Robert Spear, Administrators; and Jeanette Spear, Petitioners
• Estate of Lieselotte Kohlsaat, Deceased; Peter Kohlsaat, Co-Executor, Petitioners
• Estate of Mary D. Maggos, Deceased, Catherine M. Adkins, Special Administrator, Petitioners
• Estate of Mildred Geraldine Letts, Deceased; James P. Letts, III, & Joanne L. Magbee, Co-Executors, Petitioners
• Estate of Paul Mitchell, Deceased; Patrick T. Fujieki, Executor, Petitioners
• Estate of W. Clyde Wright, Deceased; Brian R. Wright, Executor, Petitioners
• Estate of William G. Street, Deceased; Anne Street Skipper, Executrix, Petitioners
• Estate of William H. Kaiser, Deceased; William R. Kaiser & Robert B. Kaiser, Co-Executors, Successor in Interest to Kaiser Family Corporation and Margaret G. Kaiser Qualified Terminable Interest Trust, William R. Kaiser & RobertB. Kaiser, Co-Trustees, Successor in Interest to Estate of William H. Kaiser, Petitioners
• Eugene C. Joseph, Sr., Deceased, Petitioner
• Eva J. Madigan, Petitioner
• Ferdinand A. & Marla Morabito, Petitioner
• Fernando & Maria Leonzo, Petitioner
• Francis Z. Mischel, Petitioner
• Frank Petar Contracting, Inc., Petitioner
• Frank R. Courbois, Petitioner
• Fred & Mary Gillette, Petitioner
• Fred Henry, Petitioner
• Fred L. Baker & Lisa A. Powers, Petitioners
• Frederic S. & Marlene B. Clayton, Petitioner
• Galedrige Construction, Inc., Petitioner
• Galedrige Construction, Inc., Petitioner
• Gary L. Pierce, Petitioner
• General Dynamics Corporation and Subsidiaries, Petitioner
• General Dynamics Foreign Sales Corp., Petitioner
• George & Kathleen Knevelbaard, Petitioner
• George A. & MarySue Coward, Petitioner
• George C. Scrimshaw & Erna C. Scrimshaw, Petitioners
• George H. & Evelyn G. Cooper, Petitioner
• George L. Willis & D. Thomas-Willis, Petitioners
• Gerald D. & Catherine Leibowitz, Petitioner
• Gerald Hickman, Petitioner
• Gerald Jacoby & Arlene Jacoby, Petitioners
• Gerry Dan & Kelly M. Langston, Petitioner
• Gregory Harris Sims, Petitioner
• Gustafson's Dairy, Inc., Petitioner
• H & A International Jewelry, Ltd., Petitioner
• Harish K. & Maggy M. Pariani, Petitioner
• Harry E. Thomason and Estate of Hattie D. Thomason, Deceased, Mary T. Crist, Personal Representative, Petitioners
• Harvey M. Pert, Transferee, Petitioner
• Helena Culver Fraser, Petitioner
• Henry Hardy, Petitioner
• Henry Victor Eicher, Petitioner
• Hugh Wilkinson & Evelyn Wilkinson, Petitioners
• Hugo Madioni & Susanne J. Nicolai, Petitioner
• Humes Houston Hart, Petitioner
• Interhotel Company, Ltd.; Torrey Hotel Enterprises, Inc., Tax Matters Partner, Petitioners
• International Multifoods Corporation and Affiliated Companies, Petitioner
• International Multifoods Corporation and Affiliated Companies, Petitioner
• Inverworld Ltd., Petitioner
• Ira S. & Robin C. Greene, Petitioner
• Irene Eisenberg, Petitioner
• J. Brent & Janis S. Haymond, Petitioner
• Jack R. & Patricia J. Finnegan, Petitioner
• James A. Picard, Petitioner
• James C. Estrada, Petitioner
• James E. & Kathy Walker, Petitioner
• James E. Zurcher, Jr., Petitioner
• James J. & Janene B. Lencke, Petitioner
• James Lawton Robertson & Lillian Janette Humber Robertson, Petitioners
• James P. & Marla L. De Ocampo, Petitioner
• Janet D. Reed, Petitioner
• Janice A. Plekan, Petitioner
• Jeff R. Taylor, Petitioner
• Jeffrey L. Beecroft & Carol Larkin-Beecroft, Petitioners
• Jerry L. Burton, Petitioner
• Jessie J. Chambers, Petitioner
• Jewell E. Gray Revocable Trust, Roger Coleman and Jewell Detjen, Co-Trustees; and Estate of Jewell E. Gray, Deceased; Jewell Mae Detjen, Personal Representative, Petitioners
• Joe E. & Carolyn J. Henry, Petitioner
• Joe Nathan Bryant, Jr., Petitioner
• Joel Baker, Petitioner
• John B. Markham, Petitioner
• John Boreta, Petitioner
• John C. & Cornelia Vanderschraaf, Petitioner
• John David Zielonka, Petitioner
• John Devlin, Petitioner
• John F. & Sarah R. Daugharty, Petitioner
• John G. Goettee, Jr. & Marian Goettee, Petitioners
• John H. Hudgens, III, Petitioner
• John Joseph Montano, Petitioner
• John L. Seymour, Petitioner
• John P. & Carolyn L. Raney, Petitioner
• John R. Boone, Jr., Petitioner
• Johnnie Everage, Petitioner
• Jordon Jay Fingar, Petitioner
• Jorge Zamora-Quezada, Petitioner
• Joyce M. & Thomas J. Hamm, Petitioner
• Julie Pusateri, Petitioner
• Kaps Warehouse, Inc., Petitioner
• Karen Ann Keegan, Petitioner
• Kathie J. Smee, f.k.a. Kathie J. Zavitz, Petitioners
• KCW Associates Inc., Petitioner
• Keith Lee Wilson, Petitioner
• Kenneth A. Weiner, Petitioner
• Kenneth C. & Becky J. Theisen, Petitioner
• Kenneth Miles & Michon Snow Tesar, Petitioner
• Kenneth Siebert, Petitioner
• KJ's Fund Raisers, Inc., Petitioner
• L&C Springs Associates; Century Capital Corporation, Tax Matters Partner, Petitioners
• Larry Brown, Petitioner
• Larry C. Gamsby, Petitioner
• Lars E. Fredrickson, Jr. & Donna J. Fredrickson, Petitioners
• Lee D. & Marjorie L. Hustead, Petitioner
• Leon Albert Landry, Petitioner
• Leonard Charles & Kaye Layne Ekman, Petitioner
• Leonard Ray Blanton & Betty Blanton, Petitioners
• Linda Gibbs, Petitioner
• Linda Sanders, Petitioner
• Lindley Anthony Swanston, Petitioner
• Lionel & Betty Zimmer, Petitioner
• Lone Star Life Insurance Company, Petitioner
• Lonnie R. Lowman, Petitioner
• M.I.C. Limited, Petitioner
• Mack L. & Catherine McCoy, Petitioner
• Maggie Management Co. v. Commissioner
• Manley Mullings & Melvina Barnes-Mullings, Petitioners
• Marjorie P. Madden, Petitioner
• Mark J. & Mary A. Fuhrman, Petitioner
• Mark J. Vorwald, Petitioner
• Marshall I. Gordon, Petitioner
• Marvin L. & Phyllis White, Petitioner
• Marvin Ziporyn, Petitioner
• Mary K. Fisher & Charles F. Patterson, Petitioners
• Maurice D. & Elinor Taylor, Petitioner
• Maurzal & Teresa Frias, Petitioner
• Max Burton Enterprises, Inc., Petitioner
• Melrel L. Stephens, Petitioner
• Melton R. & Geraldine R. Boone, Petitioner
• Melvin R. Sweatman, Petitioner
• Meredith Corporation & Subsidiaries, Petitioner
• Michael & Valene Ferguson, Petitioner
• Michael Michoff, Jr. & Kimberly L. Michoff, f.k.a. Kimberly Colombo, Petitioners
• Michael S. Palmer, Petitioner
• Mississippi State University Alumni, Inc., Petitioner
• Mohan Roy M.D., Inc., Petitioner
• Morgan L. & Mary J. Lucid, Petitioner
• Nicholas O. Bachynsky, Petitioner
• Nielson-True Partnership; True Oil Company, Tax Matters Partner, Petitioners
• Norton M. Bowman, Petitioner
• O. H. Tolley, Jr. & Betty Tolley, Petitioners
• O.S.C. & Associates, Inc. d/b/a Olympic Screen Crafts, Petitioners
• Octavio & Felicitas Olvera, Petitioner
• Otelio S. Randall, Petitioner
• P. David & Barbara J. Musgrave, Petitioner
• P.D.B. Sports, Ltd.; Bowlen Sports, Inc., Tax Matters Partner, Petitioners
• Pamela O'Rourke, Petitioner
• Patricia G. McCulley, Petitioner
• Patricia M. Dawson and AmSouth Bank of Florida; f.k.a. First National Bank of Clearwater, Co-Trustees of the Seymour C. Mickler Trust, FBO Patricia Dawson, Petitioners
• Patricia Williams, a.k.a. Patricia Richardson, a.k.a. Tish Martinson, Petitioners
• Paula S. Lemons, Petitioner
• Phillip M. & Dorothy Ellen Welch, Petitioner
• Pope & Talbot, Inc., and Subsidiaries, Petitioner
• Pope & Talbot, Inc., and Subsidiaries, Petitioner
• Randall L. & Mary M. Kirst, Petitioner
• Raymond K. & Minerva R. Mason, Petitioner
• Raymond Verni Schroeder, Petitioner
• Reliable Credit Association, Inc., Petitioner
• Republic Plaza Properties Partnership; PFI Republic Limited, Inc., Tax Matters Partner, Petitioners
• Restore, Inc., Petitioner
• Richard & Brenda Nelon, Petitioner
• Richard A. & Janice S. Adams, Petitioner
• Richard A. McDowell, Petitioner
• Richard D. Hohenstein, Petitioner
• Richard G. & Patricia A. Cook, Petitioner
• Richard John Kadunc, Petitioner
• Richard T. Wallace, Petitioner
• Richard W. Kochansky & Monica L. Miller, f.k.a. Monica L. Kochansky, Petitioners
• Richard Walter Drake, Petitioner
• Rilwan Adisa Salami, Petitioner
• Robert A. Fisher, Petitioner
• Robert A. Read, Petitioner
• Robert Banat, Petitioner
• Robert D. Grossman, Jr., Petitioner
• Robert Gottsegen, Petitioner
• Robert Hunter & Barbara A. Gridley, Petitioner
• Robert L. Whitmire, Petitioner
• Robert R. & Mary B. Plante, Petitioner
• Robert T. Cozean, Petitioner
• Robert T. Schirle, Petitioner
• Robin Adams, Petitioner
• Rodney J. & Lorraina S. Huang, Petitioner
• Rodney W. & Linda K. Taras, Petitioner
• Roger E. & Suzanne B. Goodrich, Petitioner
• Ronald C. Bachner, Petitioner
• Ronald E. Reed, Petitioner
• Ronald Gordon, Petitioner
• Ronald L. Berkshire, Petitioner
• Rosalyn Deutsch, Petitioner
• Roy E. & Linda Day, Petitioner
• Sam E. Scott, Petitioner
• Santar S. & Grace H. Yei, Petitioner
• Simon J. Trueblood, Petitioner
• Sita G. & Mangalore G. Krishna, Petitioner
• Spencer Medical Associates; Automotive Ventures, Inc., f.k.a. Spencer Toyota, Inc., Tax Matters Partner, Petitioners
• Sprint Corporation and Subsidiaries, f.k.a. United Telecommunications, Inc., Petitioners
• Stan & Ruth S. Pyron, Petitioner
• Stanley J. & Shirley A. Zaban, Petitioner
• Stephen P. & Sharon L. Sherwood, Petitioner
• Stevedoring Services of America, Inc. and Subsidiaries, Petitioner
• Steven Michael Ryan, Petitioner
• Stuart & Betsy Bobry, Petitioner
• Susan L. Lesinski, Petitioner
• Syed Mohammad Jameel Hasan, Petitioner
• Taiyo Hawaii Company, Ltd., Petitioner
• Ted W. Gleave, Petitioner
• Terence M. Bennett, Petitioner
• Terry Dilozir & Kathryn A. Roditski Dilozir, Petitioners
• The Kroger Company and Subsidiaries, Petitioner
• The Manchester Group and Subsidiaries; f.k.a. Torrey Enterprises, Inc., and Subsidiaries, f.k.a. Torrey Development Corporation and Subsidiaries, Petitioners
• Theodore Halper, Incompetent; Valerie Halper & Wayne Halper, Co-Plenary Guardians, Petitioners
• Theodore S. & Georgine O. Prokopov, Petitioner
• Thomas G. Roots, Petitioner
• Thomas J. & Anne F. Gaffney, Petitioner
• Thomas L. & Laura L. Gordon, Petitioner
• Thomas Louis Mitchell, Petitioner
• Thomas W. Minguske, Petitioner
• Timothy C. Sadlier, Petitioner
• Timothy Harvey, Petitioner
• Timothy M. & Helen L. Petty, Petitioner
• Todd A. Clark, Petitioner
• Uber & Linda Gonzalez, Petitioner
• Variety Club Tent No. 6 Charities, Inc., Petitioner
• Vena Marilyn Wofford, Petitioner
• Verl W. & Frances M. Haderlie, Petitioner
• Walter E. Peterson, Petitioner
• Wayne D. Bumgarner, Petitioner
• Wells Fargo & Company (formerly Norwest Corporation) and Subsidiaries, Petitioners
• Wells Fargo & Company (formerly Norwest Corporation) and Subsidiaries, Petitioners
• Wells Fargo & Company and Subsidiaries, Successor In Interest to Davenport Bank and Trust Company and Subsidiaries; f.k.a. Norwest Corporation and Subsidiaries, Successor in Interest to Davenport Bank and Trust Company and Subsidiaries, Petitioners
• William & Arlene G. Kingston, Petitioner
• William C. Beretta, Petitioner
• William L. & Mary Lee Powell, Petitioner
• William L. Reese, Petitioner
• William P. Short, Jr. & Mary E. Short, Petitioners
• William W. Howard, Petitioner
• Wilton Earl Keel and Dorothy M. Keel, Petitioners