United States Tax Court Decisions, 1999

218 published United States Tax Court opinions from 1999 in the CiteLaw law library. All years · All courts

• A. Muhsin & B. Jackson Muhsin, Petitioners
• Agapito & Clara S. Fajardo, Petitioner
• Alfred L. & Renee E. Fields, Petitioner
• Allen O. & Bernadette Zachman, Petitioner
• Andrews Amankwah, Petitioner
• Andy Rataiczak, Petitioner
• Anthony J. Ferrentino, Petitioner
• Ashok C. & Jyoti A. Shah, Petitioner
• August V. & Mary E. Klaue, Petitioner
• Bernice M. & Stanley M. Ulanoff, Petitioner
• Betty June & Pieter Dykstra, Petitioner
• Beverlee Cochrane, Petitioner
• Bhupindar S. & Rajinder K. Dhillon, Petitioner
• BTR Dunlop Holdings, Inc. & Subsidiaries, Petitioner
• Carlye A. Christianson, Petitioner
• Central Reserve Life Corporation and Subsidiaries, Petitioner
• Charles A. & Annette H. Buda, Petitioner
• Charles Edward Shepherd, Petitioner
• Charles T. & Sandra J. Wickersham, Petitioner
• Charles W. Newsom, Petitioner
• Chrys L. Udoh, Petitioner
• Clair & Judith Worthington, Petitioner
• Claude M. & Mary B. Ballard, Petitioner
• Compaq Computer Corporation and Subsidiaries, Petitioner
• Compaq Computer Corporation and Subsidiaries, Petitioner
• Courtney & Brenda Lundquist, Petitioner
• Crestmark Mortgage Services, Inc., Petitioner
• Crop Associates - 1986; Frederick H. Behrens, Tax Matters Partner, Petitioners
• Curtis L. Anderson, Petitioner
• Dale L. Whittington, Petitioner
• Dan & Elaine M. Pistoresi, Petitioner
• Dana L. McNaught, Petitioner
• Daniel F. & Gayle H. Nix, Petitioner
• Daryl Drummond, Petitioner
• David Anthony Avery, Petitioner
• David L. Wiksell & Margaret Ann Carpender, Petitioners
• Dean L. & Cynthia D. Sanders, Petitioner
• Del Commercial Properties, Inc., Petitioner
• Dewey & Francine P. Gaskins, Petitioner
• Dexsil Corporation, Petitioner
• Dieter Electronics Co., Inc., d.b.a. Audio Video Masters, a.k.a. Perry & Bob TV, a.k.a. Ace Sewing Machine, a.k.a. Daimler, Inc., a.k.a. Daimler Group, Petitioners
• Donald Francis Cook, Petitioner
• Donald John Vitale, Petitioner
• Earl E. Cloud, Jr. & Sheila S. Cloud, Petitioners
• Education Athletic Association, Inc., Petitioner
• Edward A. & Audrey Primozic, Petitioner
• Eleazar C. Flores, Jr., Petitioner
• Elliot G. Steinberg, Petitioner
• Epco, Inc. and Subsidiaries, Petitioner
• Estate of Alice Friedlander Kaufman, Deceased; James J. Morrissey, Alan S. Bercutt and Diane Fantl, Co-Executors, Petitioners
• Estate of Ambrosina Blanche Lopes, Deceased; James W. Lopes, Trustee, Petitioners
• Estate of Delores E. Lasarzig, Deceased, Wells Fargo Bank, Trustee, Petitioners
• Estate of Dorothy B. Foote, Deceased; John Brumder and Carol Collins, Personal Representatives, Petitioners
• Estate of Edward J. Kunze, Deceased; Carol Ann Hause, Executor, Petitioners
• Estate of Frank A. Branson, Deceased; Mary M. March, Executor, Petitioners
• Estate of Frederick R. Hoffman, Deceased; Marilyn C. Hoffman, Executor; and Marilyn C. Hoffman, Petitioners
• Estate of Goldman v. Commissioner
• Estate of Harry Fagan, Jr., Deceased; First Citizens Bank, Executor, Petitioners
• Estate of Helen J. Smith, Deceased; Frederic L. Foill, II, and Cassandra F. Vallery, Co-Executors, Petitioners
• Estate of Lucille M. Horstmeier, Deceased; Mary E. Scott, Executor, Petitioners
• Estate of Lucille R. Devlin, Deceased; C. Ronald Lambert, Executor, Petitioners
• Estate of Ona E. Hendrickson, Deceased; Donald G. Hendrickson, Personal Representative, Petitioners
• Estate of Richard R. Simplot, Deceased; John Edward Simplot, Personal Representative, Petitioners
• Estate of Stella Adler Wilson, Deceased; Eleanor Sheldon, Executrix, Petitioners
• Estate of Theodore J. Chamberlain, Deceased; Dale Chamberlain, Personal Representative, Petitioners
• Exxon Mobil Corporation and Affiliated Companies, f.k.a. Exxon Corporation and Affiliated Companies, Petitioners
• F. Browne Gregg, Sr. & Juanita O. Gregg, Petitioners
• Farmland Industries, Inc., Petitioner
• Fatai O. & Mary King, Petitioner
• Forest R. Preston, Petitioner
• Frank & Virginia Muhich, Petitioner
• Frank A. Sonier, Petitioner
• Frank K. B. Wheeler, Petitioner
• Franklin D. & Sandra M. Terrell, Petitioner
• Fred Henry, Petitioner
• Fred J. Pettid, Petitioner
• Frederick & Judith H. Butcher, Petitioner
• Gail Carlette Dixon, Petitioner
• General Motors Corporation and Subsidiaries, Petitioner
• George & Joan Prosman, Petitioner
• George W. Guill, Petitioner
• Gerald H. Evans, Petitioner
• Gerald Q. & Patricia R. Ashbrook, Petitioner
• Gerald R. Weiss, Petitioner
• Gideon L. & Corazon P. Medina, Petitioner
• Gordon B. Cologne, Petitioner
• Gregory H. & Elizabeth A. Price, Petitioner
• H Group Holding, Inc. and Subsidiaries, f.k.a. HG, Inc. and Subsidiaries, Petitioners
• Hans C. Sherrer, Petitioner
• Harold Pottorf, Petitioner
• Harry E. Peaden, Jr. & Cindy D. Peaden, Petitioners
• Herbert C. Elliott, Petitioner
• Herold Marketing Associates, Inc., Petitioner
• Humes Houston Hart, Petitioner
• J. Leslie James, Petitioner
• J. Randall & Jane B. Groves, Petitioner
• James Anthony Johnson, Petitioner
• James J. & Sandra A. Gales, Petitioner
• James J. Brookbank, Petitioner
• James W. Taylor, Petitioner
• Janine Midori Fujioka & David Miura, Petitioners
• Jeffrey R. Taylor, Petitioner
• Jeffrey Thomas Kearney, Petitioner
• Jerry Lee Harvey, Petitioner
• Jerry V. Rice, Petitioner
• Jim Wood Land Clearing Co., Inc., Petitioner
• Joel Hillman, Petitioner
• John B. & Martha H. Young, Petitioner
• John Bowden, Inc., Petitioner
• John Edward Tucker, Petitioner
• John G. Jones, Petitioner
• John Michael & Janice Hill Brannon, Petitioner
• John P. & Teresa Hennen, Petitioner
• John Paul Massa, Petitioner
• John S. Turay, Petitioner
• Jon L. & Esther J. Stolte, Petitioner
• Joseph F. & Dorothy M. German, Petitioner
• Judith D. Lawton, Petitioner
• Kanhua & Lihying Young, Petitioner
• Katherine Jean Harkless, Petitioner
• Keith R. Basham, Petitioner
• Kenneth Lee Anderson & Carol Jane Anderson, Petitioners
• Kermit W. Kinkade, Petitioner
• Kevin James Cullinane, Petitioner
• Law Offices--Richard Ashare, P.C., Petitioner
• Lawrence W. Wirenius, Petitioner
• Lee v. Commissioner
• Leon L. Zachman and Estate of Ione Zachman, Deceased; Leon L. Zachman, Representative, Petitioners
• Lincoln Industries, Inc. and Subsidiaries, Petitioner
• Linda J. Baxter, Petitioner
• Linda Klyce, Petitioner
• Linda Marie Sherbo, Petitioner
• Lloyd L. Barber, Jr. & Janet M. Barber, Petitioners
• Lowell L. & Marilyn A. Robertson, Petitioner
• Luisa Deal, Petitioner
• Margaret Hancock, Petitioner
• Maritime Grain and Trading, Limited, Petitioner
• Mark & Helen Thomson, Petitioner
• Mark J. Hanna, P.C., Transferee, Petitioner
• Mary Ann Tobin, Petitioner
• Mary K. Moylan, Petitioner
• May T. Rakow, Petitioner
• Melvin L. Levinson, Petitioner
• Michael & Nancy B. McNamara, Petitioner
• Michael B. Wheeler, Petitioner
• Michael F. & Jane H. Connor, Petitioner
• Michael H. & Patricia E. Johnson, Petitioner
• Michael M. Dew, Petitioner
• Miguel A. Bauta, Petitioner
• Miguel Espinoza & Mariaclariza Montoya, Petitioner
• Nicholaus M. Kayian, Transferee, Petitioner
• Oliver Family Foundation, Petitioner
• Paula M. Kelly, Petitioner
• Plains Petroleum Company & Subsidiaries, Petitioner
• Pradel Lucas, Petitioner
• R. Scot Stokes, Petitioner
• Ralph E. Wesinger, Jr. & Catherine R. Wesinger, Petitioners
• Ralph Louis Vitale, Jr., Petitioner
• Redlands Surgical Services, Petitioner
• Regina B. Jackson, Petitioner
• Resource Management Foundation, Petitioner
• Richard C. & Hattie M. Martin, Petitioner
• Richard David Czepiel, Petitioner
• Richard M. Kriske, Petitioner
• Richard T. Stanley, Sr. & Miriam Stanley, Petitioners
• River City Ranches #4, J.V.; Leon Shepard, Tax Matters Partner, Petitioners
• Robert & Linda Yuen, Petitioner
• Robert Bryan & Victoria A. Hudnall, Petitioner
• Robert C. & Diana J. Watts, Petitioner
• Robert J. Geary, Petitioner
• Robert S. McDaniel, Jr. & W. Jane McDaniel, Petitioners
• Robert W. & Janet L. Carlson, Petitioner
• Rockwell Banker, Petitioner
• Ron L. & Gayle R. Stevenson, Petitioner
• Ronald & Barbara Kimmich, Petitioner
• Ronald McDougle, Petitioner
• Ronald W. Stewart, Petitioner
• Rosie Burnside, Petitioner
• Roy J. & Helen Cole, Petitioner
• Ruby Jean Stevens, Petitioner
• Salvatore J. & Shirley E. D'Amico, Petitioner
• Samuel Jacobson, Petitioner
• Sandra L. McBrayer, Petitioner
• Sharewell, Inc., Petitioner
• Sidney & Anna Dishal, Petitioner
• Simco Automotive Pump Co., Inc., Petitioner
• Southern Multi-Media Communications, Inc., f.k.a. Wometco Cable Corp. and Subsidiaries, f.k.a. Wexa Cable, Inc. and Subsidiaries, Petitioners
• Stephen L. & Colleen Atwood, Petitioner
• Steven D. & Judith A. Rapp, Petitioner
• Steven J. Liddane, Petitioner
• Steven Wesley Noe, Petitioner
• Terry U. Neal, Petitioner
• Thomas E. Hogan, III & Sheila M. Hogan, Petitioners
• Thomas F. & Therese Grojean, Petitioner
• Thomas J. & Robin Havens, Petitioner
• Thomas M. & Dolores F. Gomez, Petitioner
• Tim R. Casanova & San Juanita Villareal, Petitioners
• Timothy Klusken, Petitioner
• Tom I. & Diane C. Lincir, Petitioner
• Unilever Superannuation Trustees Limited, Petitioner
• USFreightways Corporation, f.k.a. TNT Freightways Corporation and Subsidiaries, Petitioners
• Vincent E. & Judy Bot, Petitioner
• Virginia M. Marten, Petitioner
• W. Gregory & Patricia L. Ryan, Petitioner
• Walter L. Gross, Jr. & Barbara H. Gross, Petitioners
• Walter S. & Sally H. Newbern, Petitioner
• Warren Jack & Barbara Jeanne Kidder, Petitioner
• Warren R. Ketler, Petitioner
• 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
• Westchester Plastic Surgical Associates, P.C., Petitioner
• William C. & Gene E. Witzel, Petitioner
• William D. Little, Petitioner
• William E. Flanagin & Barbara J. Flanagin, Petitioners
• William J. & Donni L. Fleischaker, Petitioner
• William N. & Beth Ann Katsaros, Petitioner
• William N. Kellahan, Jr. & Alice H. Kellahan, Petitioners
• Win H. Emert, Petitioner
• Winn-Dixie Stores, Inc. and Subsidiaries, Petitioner