United States Tax Court Decisions, 1998

236 published United States Tax Court opinions from 1998 in the CiteLaw law library. All years · All courts

• Abdul & Rawnaq A. Hafiz, Petitioner
• Alan Michael Newman, Petitioner
• Alonzo & Emma J. Bradley, Petitioner
• Anclote Psychiatric Center, Inc., n.k.a. The River Foundation, Inc., Petitioners
• Anne R. Dugan, Petitioner
• Anthony Donnora & Gloria Donnora, Petitioners
• Antonino & Francesca Pecora, Petitioner
• Arlan L. Rower & Sandra M. Howard, Petitioners
• ASA Investerings Partnership; Alliedsignal, Inc., Tax Matters Partner, Petitioners
• Associated Dentists of River Falls, f.k.a. River Falls Dental Associates, LTD., Petitioners
• Benjamin B. & Dorina Micorescu, Petitioner
• Bobby E. Welch, Petitioner
• Bonnie A. Broughton, Petitioner
• Bruce L. & Carolyn L. Carpenter, Petitioner
• C. H. Robinson, Inc. & Subsidiaries, Petitioner
• California Marine Cleaning, Inc., Petitioner
• Carl J. & Patricia P. Fabry, Petitioner
• Carolyn M. Fankhanel, Petitioner
• Cerand & Company, Incorporated, Petitioner
• Chad A. & Katherine J. Lincoln, Petitioner
• Charles A. & Christine J. Greene, Petitioner
• Charles C. Dockery, Donor, Petitioner
• Charles E. Marquart, III, Petitioner
• Charles E. Shepherd, Petitioner
• Charles F. & Cheryl Sutter, Petitioner
• Chris E. Columbus, Petitioner
• Cinema '85; Richard M. Greenberg, Tax Matters Partner, Petitioners
• Clifford F. Asher, Petitioner
• Clifford Thomas & Leah Diane Noah, Petitioner
• Consolidated Manufacturing, Inc., M.P. Long Living Trust, Gregory J. Nelson, Successor Trustee, Tax Matters Person, Petitioners
• Craig M. & Rebecca Maxwell, Petitioner
• Custom Chrome, Inc. and Subsidiaries, Petitioner
• Dai Ho & Young H. Cho, Petitioner
• Dale Reid Edmonds, Petitioner
• Daniel E. Godfrey, Petitioner
• Daniel L. & Yvette S. Faasamala, Petitioner
• Davenport Recycling Associates; Sam Winer, Tax Matters Partner, Petitioners
• David & Naomi Dobrich, Petitioner
• David A. & Marilyn P. Knight, Petitioner
• Dean Scott Hodge, Petitioner
• DHL Corporation and Subsidiaries, Petitioner
• Domingo Perez, Petitioner
• Donna M. Neighbors, Petitioner
• Douglass H. & Suzanne M. Bartley, Petitioner
• Dwight L. & Beverly S. McKenna, Petitioner
• Earl L. & Nancy B. Miller, Petitioner
• Earl M. & Donna M. Hasbrouck, Petitioner
• Edward & Deborah Rosenthal, Petitioner
• Edward C. & Margaret C. Chang, Petitioner
• Edward E. Thorpe and Company, Petitioner
• Edward Nathan Levine, Petitioner
• Edward W. & Virginia K. Reiher, Petitioner
• Elizabeth N. Callaway, Petitioner
• Ellen M. Rangos, Petitioner
• Emhart Corporation & Domestic Subsidiaries, Petitioner
• Ernest Newton, Petitioner
• Ernest R. Infelise & Ann Infelise, Petitioners
• Estate of Algerine Allen Smith, Deceased; James Allen Smith, Executor, Petitioners
• Estate of Ann H. Brookshire, Deceased; Harvey B. King, Independent Executor, Petitioners
• Estate of Artemus D. Davis, Deceased; Robert D. Davis, Personal Representative, Petitioners
• Estate of Betty Pace Miller, Deceased; Jerry D. Walker, Independent Executor, Petitioners
• Estate of Charles K. Russell, Deceased; Lavada S. Russell, Executrix; and Lavada S. Russell, Petitioners
• Estate of Davis v. Commissioner
• Estate of Edna Pearce Lockett, Deceased; David F. Lanier, Personal Representative, Petitioners
• Estate of Ellie B. Williams, Deceased; Robert M. Driggers, Sr., Personal Representative, Petitioners
• Estate of Emanuel Trompeter, Deceased; Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polachek, Co-Executors, Petitioners
• Estate of Emanuel Trompeter, Deceased; Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polachek, Co-Executors, Petitioners
• Estate of Irving Nemerov, Deceased; Bernice Midgorden, Personal Representative, Petitioners
• Estate of Jacqueline A. Stotz, Deceased; Trent McGee and Leo Kaplan, Co-Executors and Jackie Stotz Trust, Trent McGee and Leo Kaplan, Co-Trustees, Petitioners
• Estate of Kevin J. Lorenz, Deceased; Elizabeth J. Lorenz, Personal Representative; and Elizabeth J. Lorenz, Petitioners
• Estate of Mario E. Bosca, Deceased, Marie A. Baker, f.k.a. Marie A. Bosca, Executor, Petitioners
• Estate of Max L. Van Tine, Deceased; Ann Van Tine, Executor, Petitioners
• Estate of Quick v. Commissioner
• Estate of Robert W. Quick, Deceased; Esther P. Quick, Personal Representative; and Esther P. Quick, Petitioners
• Estate of Suzanne W. Cullison, Deceased; J. Greg Cullison, Personal Representative, Petitioners
• Eugene D. & Erie P. Lanier, Petitioner
• Faramarz & Shelli Fayeghi, Petitioner
• Foothill Ranch Company Partnership; Buck Equities, Ltd., Tax Matters Partner, Petitioners
• Frances J. Ryan, Petitioner
• Franklin Earl, Kish, Petitioner
• Franklin P. & Nona Coady, Petitioner
• Fredrick J. & Ruth Wuebker, Petitioner
• Gary James Taylor, Petitioner
• George M. & Grace E. Collins, Petitioner
• George S. & Frela D. Beck, Petitioner
• Gerald J. & Gayle R. Martinez, Petitioner
• Gerald P. & Abbe L. Keane, Petitioner
• Glen A. Finnell, Petitioner
• Gregory C. Welton, Petitioner
• H Enterprises International, Inc. and Subsidiaries, Petitioner
• Henry A. & Barbara Sessions, Petitioner
• Imre & Gizella Cziraki, Petitioner
• Intel Corporation and Consolidated Subsidiaries, Petitioner
• Intermet Corporation & Subsidiaries, Petitioner
• J. Michael Joly & Bonnie B. Joly; Jody Steven Joly; and David Andrew Joly, Petitioners
• James G. & Katherine Bourekis, Petitioner
• James L. & Dorothy B. Sullivan, Petitioner
• James Logan Clark, Petitioner
• James R. & Anita Madler, Petitioner
• James T. & Monique T. Sinyard, Petitioner
• Janet Phillips, Petitioner
• Jeffrey C. & Kelly O. Stone, Petitioner
• Jimmie R. Valentine, Petitioner
• Joan Walters, f.k.a. Joan Gherman & Henry Gherman, Petitioners
• Joann Thompson, f.k.a. Joann Bates, Petitioners
• Joe T. & Linda R. Kieffer, Petitioner
• John Boyd Tenney, Petitioner
• John D. & Hazel B. Smith, Petitioner
• John H. & Mary E. Douglas, Petitioner
• John M. Barnes, Donor, Petitioner
• John M. Schaefer, Petitioner
• John Poulos, Petitioner
• John R. Hernandez, Petitioner
• Jose Torres, Petitioner
• Joseph F. & Camille T. Uddo, Petitioner
• Joseph M. Perry, Petitioner
• Joseph T. & Sheryl S. Schroeder, Petitioner
• Joseph T. McQuatters, Petitioner
• Judith E. Stephenson Fast, Petitioner
• Jung Sik & Bok S. Lim, Petitioner
• Kenneth & Linda J. Logie, Petitioner
• Kenneth & Sheila Smith, Petitioner
• Kenneth Lee Anderson & Carol Jane Anderson, Petitioners
• Labelgraphics, Inc., Petitioner
• Laidlaw Industries, Inc. & Subsidiaries, Petitioner
• Lana Faye Green, Petitioner
• Larry A. Asher, Petitioner
• Larry Jackson & Gloria Dean Beard, Petitioner
• Larry L. & Cynthia J. Beeler, Petitioner
• Larry L. Bennett, Petitioner
• Larry Wade Human, Petitioner
• LaVonne Allen Hodgson, Petitioner
• Leonard Pipeline Contractors, Ltd., Petitioner
• Linda Evans and Estate of Robert C. Evans, Jr., Deceased; Linda Evans, Executrix, Petitioners
• Linda S. Bielfeldt, Petitioner
• Linda S. Dillon, Petitioner
• Lonnie C. Christensen, Petitioner
• Lorvic Holdings, Inc., Petitioner
• Ludivina Madrigal, Petitioner
• M. Maureen Polsby, Petitioner
• Marguerite Barrow & William D. Barrow, Petitioners
• Maria M. Masloff, Petitioner
• Mark T. Allen, Petitioner
• Marko Porter, Petitioner
• Martin & Barbara Schachter, Petitioner
• Martin & Marion Abbene, Petitioner
• Matthew & Janice Leonard, Petitioner
• Melvyn L. Bell, Petitioner
• Michael & Christa Dee Richardson, Petitioner
• Michael A. & Karyn E. Schmitt, Petitioner
• Michael Alan Jablonski, Petitioner
• Michael D. & Joan Welch, Petitioner
• Michael E. & Nancy Hentges, Petitioner
• Michael J. & Carrie L. Woods, Petitioner
• Michael Morrissey, Petitioner
• Mun Li Fong, Petitioner
• Neal A. Sanders, d.b.a. Law Offices of Neal A. Sanders, Petitioners
• Neal T. Baker Enterprises, Inc., Petitioner
• Neil J. Christal, II & Kathryn E. Christal, Petitioners
• Neil M. Baizer, Petitioner
• Nick & Helen Kikalos, Petitioner
• Paul Garfinkle, Petitioner
• Pavel & Ana Dobra, Petitioner
• Peter C. & Suzanne LaFavor, Petitioner
• Phillip Lee & Carolyn F. Allen, Petitioner
• Phillip Vazzana and Estate of Yvonne Vazzana, Deceased; Phillip Vazzana, Executor, Petitioners
• Pramod & Raj Tandon, Petitioner
• Preston L. & Ruby M. Payton, Petitioner
• R. Lawrence Smith, III, Petitioner
• Ralph F. Waterman, Petitioner
• Ramon A. & Bertha E. Garcia, Petitioner
• Randal W. Howard, Petitioner
• Randy L. & Julie J. Wysong, Petitioner
• Raymond E. Roth, Petitioner
• Richard A. Cole, M.D., Inc., Petitioner
• Richard D. & Yvonne Frazier, Petitioner
• Richard J. & Anna J. Sinsigalli, Petitioner
• Richard J. & Carol C. Spera, Petitioner
• Richard J. & Carol C. Spera, Petitioner
• Richard J. & Eileen L. Salem, Petitioner
• Richard L. Pickering, Petitioner
• Richard Leo Warbus, Petitioner
• Richard S. & Bernice F. Roberts, Petitioner
• Robert & Diana Roberts, Petitioner
• Robert B. Keenan, Petitioner
• Robert C. & Lucille Fors, Petitioner
• Robert C. & Nancy L. Arnold, Petitioner
• Robert C. Coborn, Sr., Petitioner
• Robert E. Iles & Monica M. Iles, Petitioners
• Robert J. Hoaglund, Petitioner
• Robert M. & Paulette G. Maddox, Petitioner
• Robert P. & Sally A. Neumann, Petitioner
• Roger L. Williams & Geraldine Williams, Petitioners
• Ronald D. Ciaravella, Petitioner
• Ronald F. & Linda C. Bernard, Petitioner
• Ronald I. & Lois B. Koenig, Petitioner
• Ronald Thomas, Petitioner
• Samson Investment Company and Subsidiaries, Petitioner
• Sarunas Abraitis, Petitioner
• Shirley Dean & Charles W. Emmons, Petitioner
• St. Charles Investment Co.; Burton C. Boothby, Tax Matters Person, Petitioners
• St. Elmo H. Nauman, Jr., Petitioner
• Stephen Neal Swihart, Petitioner
• Stephen S. Wang, Jr., Petitioner
• Stephen William Dahlgren, Petitioner
• Steve D. Putnam, Petitioner
• Steven J. & Jean L. Liddane, Petitioner
• Steven Jacobs & Jennie Jacobs, Petitioners
• Subhendu Das, Petitioner
• Susan E. Shores, Petitioner
• Terri L. Blake, Petitioner
• Theodore Edward Hagadone, Petitioner
• Theodore Langworthy, Jr., Petitioner
• Thomas C. & Margaret Colbert Oberle, Petitioner
• Thomas J. Spielbauer, Petitioner
• Thomas L. Freytag & Sharon N. Freytag, Petitioners
• Thomas W. Boozer, Petitioner
• Timothy E. Butler, Petitioner
• Timothy S. Brumlik, Petitioner
• Travis & Jayne Sanderson, Petitioner
• U. S. Bancorp and its consolidated subsidiaries, Petitioner
• Valerie Jean Genck, Petitioner
• Venture Funding, Ltd., Petitioner
• Victor T. Podd, Petitioner
• Wale O. Osijo, Petitioner
• Walter J. Hoyt, IV & Cynthia M. Witt-Hoyt, Petitioners
• Walter J. Piszczek, Petitioner
• Wesley C. & Rhonda A. Wickum, Petitioner
• William & Arlene G. Kingston, Petitioner
• William C. Reichenbach, Petitioner
• William J. Wells, Petitioner
• William O. Harrison, Jr. & Cathy L. Harrison, Petitioners
• William R. Norwalk, Petitioner
• William S. Webber, Jr., Petitioner
• Win H. Emert, Petitioner
• Winn-Dixie Stores, Inc. and Subsidiaries, Petitioner