United States Tax Court Decisions, 2000

277 published United States Tax Court opinions from 2000 in the CiteLaw law library. All years · All courts

• ABFA Trust; David Jablonski, Trustee, Petitioners
• Advance Publications, Inc. and Subsidiaries, Petitioner
• Agustin Perez & Isabel Sanchez, Petitioners
• Alfred E. & Lynn B. Holland, Petitioner
• Alfred J. Martin, Petitioner
• Allen C. & Martha L. Chamberlin, Petitioner
• Allen Family Foods, Inc.; Charles C. Allen, III, Tax Matters Person, Petitioners
• Alva H. Beachy, Petitioner
• Angelo F. DeJoy, Petitioner
• Anthony J. McCarthy, Petitioner
• Anthony S. D'Acquisto, Petitioner
• Antonio & Luzviminda Pungot, Petitioner
• At Cost Services, Inc., Petitioner
• Augustus H. King, III, Petitioner
• Bantam Domestic Trust, Prudent Man Trustee Company, Trustee, Petitioners
• Barry Phillip Fiegel, Petitioner
• Bernardus A. P. & Klazina W. Dobbe, Petitioner
• Best Life Assurance Company of California, Petitioner
• BHC Trust, Petitioner
• Bull Holdings, a Trust; James R. Slagle & Russell Buchanan, Trustees, Petitioners
• Butler v. Commissioner
• Calypso Music Incorporated, Petitioner
• Cathleen C. Shepherd, Petitioner
• Charles & Beatrice M. Reynolds, Petitioner
• Charles E. & Sherrie R. Strange, Petitioner
• Cheryl J. Miller, Petitioner
• Clifford W. Miller, Petitioner
• Coggin Automotive Corp., Petitioner
• Corson v. Commissioner
• Crop Associates - 1986; Frederick H. Behrens, Tax Matters Partner, Petitioners
• D. Richard Ishmael, M.D., PC, Petitioner
• Daniel L. & Ingrid N. Carroll, Petitioner
• David C. McCune, Petitioner
• David E. & Rebecca Newman, Petitioner
• Dean F. & Jocelyne S. Pace, Petitioner
• Delwin D. Houser, Petitioner
• Dereco, Inc., Petitioner
• Diana T. Visco, Petitioner
• Diane Fernandez, Petitioner
• Diane S. Meyer, Petitioner
• Diesel Country Truck Stop, Inc., Petitioner
• Dixie Van Aernam, Petitioner
• Don D. Coffman & Debra Coffman, Petitioners
• Donald & Doris DeCleene, Petitioner
• Donald B. Hawksley, Petitioner
• Donna J. Hendley, Petitioner
• Doreen Boyd, Petitioner
• Douglas L. Hadsell, Petitioner
• Douglas P. McLaulin, Jr., Petitioner
• Earthquake Sound Corporation, Petitioner
• Edgar & Doris Brown, Petitioner
• Edward D. & Sharon A. Lang, Petitioner
• Edward G. & Jan M. Smith, Petitioner
• Edward L. & Vicky L. Provost, Petitioner
• Ella Louise Wooten, Petitioner
• Eric Test & Odelia Braun, Petitioners
• Estate of Albert Strangi, Deceased; Rosalie Gulig, Independent Executrix, Petitioners
• Estate of Beatrice Ellen Jones Dunn, Deceased; Jesse L. Dunn, III, Independent Executor, Petitioners
• Estate of Carolyn J. Rogers, Deceased; John A. Rogers, III, Executor, Petitioners
• Estate of Charles A. Borgatello, Deceased; C. Norman Borgatello and Josephine E. Donnelly, Co-Executors, and C. Norman Borgatello, Successor Trustee Tothe Charles A. Borgatello Living Trust, Petitioners
• Estate of Charles E. Reichardt, Deceased, William D. Reichardt, Independent Executor, Petitioners
• Estate of Edna B. Hunter, Deceased; Shirley Hunter, Administratrix, Petitioners
• Estate of Edward H. Eddy, Deceased; National City Bank, Executor, Petitioners
• Estate of Eileen Kerr Stevens, Deceased; Damon R. Stevens, Executor, Petitioners
• Estate of Floy M. Christensen, Deceased; Carl Stewart Christensen, Personal Representative, Petitioners
• Estate of Fred O. Godley, Deceased, Fred D. Godley, Administrator CTA,, Petitioners
• Estate of Harry Orenstein, Deceased, Susan Carrano & Arthur Orenstein, Personal Representatives; and Estate of Lora Orenstein, Deceased, Susan Carrano &Arthur Orenstein, Personal Representatives, Petitioners
• Estate of Henry A. Lassiter, Deceased; Paula Ann Masters Lassiter, Administrator, C.T.A., Petitioners
• Estate of James J. Renier, Deceased, Kent L. Renier and Dubuque Bank & Trust Company, Co-Executors, Petitioners
• Estate of Lloyd P. Cavett, Deceased; Lloyd Peterson and Kyle C. Brooks, Co-Executors, Petitioners
• Estate of Marie A. Bies, Deceased; Larry D. Dunn, Personal Representative, Petitioners
• Estate of Mary D. Maggos, Deceased, Catherine M. Adkins, Special Administrator, Petitioners
• Estate of Melvine B. Atkinson, Deceased; Christopher J. MacQuarrie, Executor, Petitioners
• Estate of Rebecca A. Wineman, Deceased; Eleanor Truocchio and Dean Wineman, Co-Executors, Petitioners
• Eugene P. Kremer, Petitioner
• Evelyn M. Martin, Petitioner
• Exxon Mobil Corporation and Affiliated Companies, f.k.a. Exxon Corporation and Affiliated Companies, Petitioners
• Falstone, Inc., Petitioner
• Flahertys Arden Bowl, Inc., Petitioner
• FPL Group, Inc. v. Commissioner
• Francis G. Laguaite, Petitioner
• Frank A. Luca & Sherry L. Luca, Petitioners
• Frank Blazic, Petitioner
• Franklin W. Briggs, Petitioner
• Fred B. & Georgia Elane Berry, Petitioner
• G.B. Data Systems, Inc., Petitioner
• Gary Blore, Petitioner
• Gerald & Kathleen Chamales, Petitioner
• Gold Bar, Incorporated, d.b.a. All American Trucking Company, Petitioners
• Harland & Shirley Stonecipher, Petitioner
• Harold W. & Julia A. Kahla, Petitioner
• Harry R. Gross, Petitioner
• Henry Hermanus Van Es, Petitioner
• Herbert D. Knight, Petitioner
• Hermine Leventhal, Petitioner
• Honbarrier, Inc., Formerly Central Transport, Inc., Successor to Colonial Motor Freight Line, Inc., Petitioners
• Horace M. Chambers, Petitioner
• Howard V. More, Petitioner
• Ilija & Branka Mitic, Petitioner
• Ingo H. Jensen, Petitioner
• Ingram Industries, Inc. & Subsidiaries, Petitioner
• J. C. Shepherd, Petitioner
• J. Michael & Marita Shedd, Petitioner
• Jack J. Grynberg, Petitioner
• James & Janet Mess, Petitioner
• James E. & Shirley S. Deas, Petitioner
• James E. Briggsdaniels, Petitioner
• James H. Japhet, Petitioner
• James L. Christian, Petitioner
• James Lewis & Lillian E. Hunter, Petitioner
• James M. & Jane I. Lea, Petitioner
• James P. Shea & Patricia H. Shea, Petitioners
• James W. & Laura L. Keith, Petitioner
• Jean Claude Guerrier, Petitioner
• Jeff Burger Productions, LLC; Banana Moon Trust, J.C. Chisum, Trustee , Tax Matters Partner, Petitioners
• Jeffrey Michael Steingold, Petitioner
• Jimmy D. Morris, Transferee, Petitioner
• John Barry Cosgriff, Petitioner
• John Charles Treadaway, Sr., Petitioner
• John L. & Lisa K. Erickson, Petitioner
• John M. & Norma A. Mikalonis, Petitioner
• John R. & Phyllis G. Ray, Petitioner
• John T. Jorgl & Sharon Illi, Petitioners
• Jose A. & Dina Batres, Petitioner
• Jose Guaba, Petitioner
• Joseph & Sara Deitsch, Petitioner
• Joseph Henry Metelski, Petitioner
• Joseph J. & Eileen H. Lipari, Petitioner
• Joseph T. McQuatters, Petitioner
• Joshua & Rachel Sandman, Petitioner
• Katherine L. Hazam, Petitioner
• Katherine Strasburg, Petitioner
• Kathy A. King, Petitioner and Curtis T. Freeman, Intervenor, Petitioners
• Keith Chiosie, Petitioner
• Keith v. Commissioner
• Kenneth Andrew Baratelle, Petitioner
• Kenneth G. Schladweiler, Petitioner
• Kenneth J. Nissley & Terri C. Connor-Nissley, Petitioners
• Kenneth L. & Etta D. Musgrave, Petitioner
• Kenneth M. & Delores J. Hairston, Petitioner
• Kevin E. O'Brien, Petitioner
• Kevin R. Johnston, Petitioner
• King v. Commissioner
• Larry D. & Gail Scott, Petitioner
• Larry G. & Helen M. Horst, Petitioner
• Laura A. Loveland Espinosa, a.k.a. Laura A. Loveland, Trustee of the Laura A. Loveland Trust, Transferee, Petitioners
• Legal-Ease, A Trust, James R. Slagle & Russell Buchanan, Co-Trustees, Petitioners
• Lenward C. & Barbara P. Hood, Petitioner
• Loren H. Schwechter, Petitioner
• Lorna B. Kropp, Petitioner
• Lucielle J. Offiler, a.k.a. Lucille Offiler, Petitioners
• Madeline A. Coblenz & William J. Mason, Petitioners
• Madeline Cook, Petitioner
• Malvern Hills Trust, Petitioner
• Manuel & Margaret Karcho, Petitioner
• Marcos Eliseo & Teodora C. Escobar de Paz, Petitioner
• Marin I. & Anita J. Johnson, Petitioner
• Mario Biaggi and Estate of Marie Biaggi, Deceased; Richard Biaggi, Executor, Petitioners
• Marjorie Cathey Miller, Petitioner
• Marsha M. Bland, Petitioner
• Mary Ann & William J. Garbett, Petitioner
• Mary K. Heckaman, Petitioner
• Michael & Marla Sklar, Petitioner
• Michael A. & Judith W. Lacher, Petitioner
• Michael E. & Linda S. Murray, Petitioner
• Michael G. Bunney, Petitioner
• Michael H. & Paula M. Gulley, Petitioner
• Michael P. & Dolores A. Gam, Petitioner
• Michele D. Livingston, Petitioner
• MidAmerican Energy Company, Petitioner
• Miguel Martin & Claudia P. Palos, Petitioner
• Mike Amini, Petitioner
• Miller v. Commissioner
• Mitchell G. Mann, Petitioner
• Norman H. Fawson & Mary Jane B. Fawson, Petitioners
• Offiler v. Commissioner
• Oscar Hughes, Jr., Petitioner
• Pamela Osowski, Petitioner
• Patricia R. Carpentier, Petitioner
• Pelaez and Sons, Inc.; Christina P. Hooker, Tax Matters Person, Petitioners
• Philip A. Sellers and Estate of Caroline R. Sellers, Deceased; Philip A. Sellers, Executor, Petitioners
• Philip E. & Karen Parsons, Petitioner
• Philip E. Lucas, Petitioner
• Phillip A. & Cyndie W. O'Bryon, Petitioner
• Photo Art Marketing Trust; Jimmy C. Chisum, Trustee; and Photo Art Publishing Trust; Jimmy C. Chisum, Trustee, Petitioners
• Pierson v. Commissioner
• PM Trust, Petitioner
• Quality Auditing Company, Inc., Petitioner
• Quality Motor Cars of Stockton, a California Corporation, Petitioner
• Quantum Company Trust; Lonnie D. Crockett, Trustee, Petitioners
• R. George & Penney Gregersen, Petitioner
• RACMP Enterprises, Inc., Petitioner
• Ralph J. & Mary H. Muegge, Petitioner
• Randal W. Howard, Petitioner
• Randall Mark Jacobson, Petitioner
• Randolph John Beale, Petitioner
• Ray & Glynda Whittington, Petitioner
• Raymond P. Corkrey & Megan B. Flom-Corkrey, Petitioners
• Rebecca Wright, Petitioner
• Renaissance Enterprises Trust; John P. Wilde, Trustee; and Educational Enterprises Trust; John P. Wilde, Trustee, Petitioners
• Richard & Rebecca Adair, Petitioner
• Richard D. & Elizabeth K. Warren, Petitioner
• Richard D. & Mary L. Anderson, Petitioner
• Richard Dundore & Virginia D'Anna-Dundore, Petitioners
• Richard Henry & Carmen M. Strickland, Petitioner
• Richard J. & Melodie D. McKeever, Petitioner
• Richard K. & Marilyn J. Phillips, Petitioner
• Robert & Joyce Dirkse, Petitioner
• Robert A. & Colleen L. Lund, Petitioner
• Robert Banat, Petitioner
• Robert D. Mueller, Petitioner
• Robert E. Signom, II & Lola Signom, Petitioners
• Robert H. & Mildred M. Bettisworth, Petitioner
• Robert J. Bivolcic, Petitioner
• Robert L. Tammaro & Joanne Tammaro, Petitioners
• Robert M. Temple, Petitioner
• Robert Patrick Day, Petitioner
• Robert T. & Kay F. Gow, Petitioner
• Robert W. & Vivian Toan, Petitioner
• Roderick P. & Linda G. Strickland, Petitioner
• Roger John Torpie, Jr., Petitioner
• Ronald M. Brooke, Petitioner
• Russell S. Greene, Petitioner
• S/V Drilling Partners; Snyder Armclar Gas Company, Tax Matters Partner, Petitioners
• Salina Partnership LP; FPL Group, Inc., A Partner Other Than the Tax Matters Partner, Petitioners
• Samuel & Bernice Boone Trust, Petitioner
• Samuel Lance, Jr., Trust, Samuel Lance, Jr., Trustee, Petitioners
• Sandra B. Ball & Keith M. Northrop, Petitioners
• Sandra J. Brannon, Petitioner
• Scenic Wonders Gallery, LLC; Photo Art Marketing Trust, Tax Matters Partner, Petitioners
• Scott William Katz, Petitioner
• Seagate Technology, Inc., Successor in Interest to Seagate Peripherals, Inc., f.k.a. Conner Peripherals, Inc., Petitioners
• Seagate Technology, Inc., Successor in Interest to Seagate Peripherals, Inc., f.k.a. Conner Peripherals, Inc., Petitioners
• Sean E. Batson, Petitioner
• Sego v. Commissioner
• Sharon C. Cotton, Petitioner
• Sharon Purcell DiLeonardo, Petitioner
• Sherwin-Williams Company Employee Health Plan Trust, Key Trust Company of Ohio, Trustee, Petitioners
• Shirley J. Raney, Petitioner
• Stephen Kowalchuk, Petitioner
• Stephen W. Williams, Petitioner
• Suzy's Zoo, Petitioner
• Talmadge & Reatha Swanagan, Petitioner
• Ted & Tammy Estes, Petitioner
• Textron Inc. and Subsidiary Companies, Petitioner
• The NIS Family Trust; Frank Ni, Trustee, Petitioners
• Theron R. Livingston, Sr., Petitioner
• Thomas B. Benham, Petitioner
• Thomas C. Sandoval, Jr. & Bobbie J. Sandoval, Petitioners
• Thomas D. Berry, Petitioner
• Thomas F. & Toyia A. Noons, Petitioner
• Thomas J. & Janice M. Mitchell, Petitioner
• Thomas P. & Ermina A. Krukowski, Petitioner
• Thomas Y. Wallace, Petitioner
• Tom I. & Diane C. Lincir, Petitioner
• Tommy W. & Pamela L. Busbee, Petitioner
• Troy Enterprises Trust; John P. Wilde, Trustee; and Yale Enterprises Trust; John P. Wilde, Trustee, Petitioners
• Union Carbide Foreign Sales Corporation, Petitioner
• Van Es v. Commissioner
• Van Roekel Farms, Inc., Petitioner
• Vandra Bros. Construction Co., Inc., Petitioner
• Victor I. & Deborah I. Rosenberg, Petitioner
• Virginia M. Marten, Petitioner
• Vladimir D. & Josephine M. Saric, Petitioner
• Warren S. & Elizabeth A. West, Petitioner
• White Rim Oil and Gas Associates, 1980; Raymond Phillips, Tax Matters Partner, Petitioners
• William A. Hoffman, Jr., Petitioner
• William A. Read, Petitioner
• William Armstrong, Transferee, Petitioner
• William K. Starr, Petitioner
• William M. Donovan, Petitioner
• William R. & Carol Enyart, Petitioner
• William T. & Deborah S. Praytor, Petitioner
• William W. Howard, Petitioner
• William Warren Kelly, Petitioner
• Yancy D. & Rita K. Greer, Petitioner
• YMO Trust, Petitioner