United States Tax Court Decisions, 2001

293 published United States Tax Court opinions from 2001 in the CiteLaw law library. All years · All courts

• A.J. Concrete Pumping, Inc., Petitioner
• Adolfo & Maria Bedoy, Petitioner
• Alan G. & Kathleen A. Bone, Petitioner
• Alan R. Wylie, Petitioner
• Alexion Trust; Curtis Shirley, Trustee, Petitioners
• Ali Motaghayer, Petitioner
• AmBase Corporation, f.k.a. The Home Group Inc., Individually; and AmBase Corporation, f.k.a. The Home Group Inc., As Designated Agent of City Investing Company, Petitioners
• Andrea Cipriano, Petitioner
• Andrew G. & Cecilia M. Vajna, Petitioner
• Andrew P. & Roseanne L. Gallagher, Petitioner
• Andris & Zigrida A. Zarins, Petitioner
• Anne M. Rogers, Petitioner
• Anthony L. Poole, Petitioner
• Aron B. Katz & Phyllis A. Katz, Petitioners
• Austin L. & Rebecca A. Mitchell, Petitioner
• Aziz A. & Susan K. Tokh, Petitioner
• Barbara Ann McMahon, Petitioner
• Barry L. Moore, Petitioner
• Blaney H. Howle, III & Polly T. Howle, Petitioners
• Bob J. Sams & Ernestene Sams, Petitioners
• Brandon Christopher Merriweather, Petitioner
• Brian & Tina Nicklaus, Petitioner
• Brookshire Brothers Holding, Inc. and Subsidiaries, Petitioner
• Bruce David Cohen, Petitioner
• Carrie A. Lesnik, Petitioner
• Charles J. & Francesca C. Sigerseth, Petitioner
• Chester W. Bonar, Petitioner
• Christian R. Calimer, Petitioner
• Chrysler Corporation, f.k.a. Chrysler Holding Corporation; As Successor By Merger To Chrysler Motors Corporation and Its Consolidated Subsidiaries, Petitioners
• Craig D. Hollingsworth, Petitioner
• Crop Care Applicators, Inc., Petitioner
• Cross Oil Company, Inc., Petitioner
• Cynthia Marie Bye, Petitioner
• Cynthia S. Al-Murshidi, Petitioner
• D. Lloyd & Betty Thomas, Petitioner
• Dale I. Dirkes, Petitioner
• Damron Auto Parts, Inc., Petitioner
• Danielle L. Clark-Hernandez, Petitioner
• Darlene Rose Esposito, a.k.a. Amnesty International, Petitioners
• Darrell D. Reed, Petitioner
• David & Ira Kaye Kessel, Petitioner
• David J. & Jo Dena Johnson, Petitioner
• David R. & Darlene Funk, Petitioner
• Debra Susan Dickerson, Petitioner
• Dennis J. Lawless, Petitioner
• Diane Gussie, Petitioner
• Domingo A. Lopez, Petitioner
• Don L. & Lora Christensen, Petitioner
• Donald W. Wolgamott, Petitioner
• Donna M. Bokman, Petitioner
• Doris Neill Mozley, Petitioner
• Dorothy A. Wilson, Petitioner
• Dorothy Moorhous, Petitioner
• Douglas & Carole Ritter, Petitioner
• Doyce D. Gentry, Petitioner
• Eddie Cordes, Inc., Transferee, Petitioner
• Eddie L. & Mary E. Carver, Petitioner
• Edward D. & Donna L. Johns, Petitioner
• Edward Falls Tramble-Bey, Petitioner
• Edward Fridovich, Transferee, Petitioner
• Edward M. Fields, Petitioner
• Elliot Virgil Wilkerson, Petitioner
• Epic Associates 83-XII, William C. Griffith, Jr., & Dottie M. Griffith, Tax Matters Partner, Petitioners
• Erin Mullin, Petitioner
• Ervin Michael Sarrell, Petitioner
• Estate of Cyril I. Magnin, Deceased; Donald Isaac Magnin, Executor, Petitioners
• Estate of Edward Wenner, Deceased; Merlyn Wenner Ruddell, Kate Wenner Eisner and Jann S. Wenner, Co-Executors, and Dallas Clark, f.k.a. Dorothy E. Wenner, Petitioners
• Estate of Eleanor T.R. Trotter, Deceased, William F. Rector, Jr. and Ann Rector Lewis, Co-Executor, Petitioners
• Estate of Elma Middleton Dailey, Deceased, Donor, K. Robert Dailey, II, Executor, Petitioners
• Estate of H. A. True, Jr., Deceased; H. A. True, III, Personal Representative, Petitioners
• Estate of Harvey Feinsmith, Deceased; Betty Feinsmith, Executrix, Petitioners
• Estate of Hon Hing Fung, Deceased; Bernard Fung, Executor, Petitioners
• Estate of James T. Myers, Deceased & Dolores J. Myers, Surviving Wife, Petitioners
• Estate of Mary B. Bull, Deceased; John N. Eddy & Thomas R. Eddy, Co-Executors, Petitioners
• Estate of Mary Catherine IX Gaynor, Deceased, Paul Gaynor, Administrator d.b.n.c.t.a., Petitioners
• Estate of Michael A. Conviser, Deceased; Barbara L. Conviser, Personal Representative; and Barbara L. Conviser, Petitioners
• Estate of Pattie Welder Edwards, Deceased; Oakes David Edwards, Jr., & Patricia Edwards Carson, Co-Executors, Petitioners
• Estate of Sarah W. Baird, Deceased; Ellen B. Kirkland & J. Samuel Baird, Co-Executors, Petitioners
• Estate of Theodore C. Chemodurow, Deceased; Gail C. Williams, Executor, Petitioners
• Estate of Thomas A. Eustace, Deceased; Vicky Eustace, Independent Administrator and Vicky Eustace, Petitioners
• Estate of W. W. Jones, II, Deceased, A.C. Jones, IV, Independent Executor, Petitioners
• Eugene A. Beck, Petitioner
• F. Browne Gregg, Sr. & Juanita O. Gregg, Petitioners
• FMC Corporation and Subsidiaries, Petitioner
• Fred Henry, Petitioner
• Fred P. & Patricia M. Brandkamp, Petitioner
• Frederick H. Jackson, III & Pamela S. Jackson, Petitioners
• Frederick J. & Kim T. Marquardt, Petitioner
• Fredie Lynn Charlton, Petitioner
• Frontier Chevrolet Co., Petitioner
• Gail Marie Harmon, Petitioner
• Gary Allen Kleinsmith, Petitioner
• Gary D. & Lindy H. Combrink, Petitioner
• Gary D. & Lindy H. Combrink, Petitioner
• Gary F. & Helen Overstreet, Petitioner
• Gary Friedmann, Petitioner
• Gary G. Bendickson, Petitioner
• Gary Gealer, Petitioner
• Gennaro & Patricia Labato, Petitioner
• George A. & Laurene S. Beitel, Petitioner
• George N. Seman, Petitioner
• George Vajda, Petitioner
• Gerald Dennis Strong, Petitioner
• Gregory A. & Linda M. Cox, Petitioner
• Guadalupe Mares, Petitioner
• Hale Exemption Trust, Sharon Hale, Trustee, As Survivor to Thomas W. Hale, Deceased, and Sylvia L. Johnson, F.K.A. Sylvia L. Hale, Petitioners
• Harold & Barbara Kupersmit, Petitioner
• Harold A. Johnson, Petitioner
• Harrison Dwight Foos, Petitioner
• Hayes P. Duplantis, Petitioner
• Hem C. & Krishna Gupta, Petitioner
• Herbert L. & Jennifer L. Whitehead, Petitioner
• Higbee v. Commissioner
• Howard L. Burris, Sr. & Barbara J. Burris, Petitioners
• Hubert & Flora M. Swaringer, Petitioner
• Ida Mae Whittaker, Petitioner
• IHC Care, Inc., Petitioner
• Jack & Janet Freeman, Petitioner
• Jackie H. Hunt, Petitioner
• Jaime & Verna Ann Pena, Petitioner
• James A. & Debra J. Poyda, Petitioner
• James A. Paton, Petitioner
• James A. Rochelle, Petitioner
• James D. Fox, Petitioner
• James E. & Ruth L. Norris, Petitioner
• James E. Harrell, Petitioner
• James Edward Briggsdaniels, Petitioner
• James K. Gaudet, Petitioner
• James R. Kennedy, Petitioner
• James Tinnell, Petitioner
• James Triplett, Petitioner
• Jan & Corinne Mejnartowicz, Petitioner
• Jane Anne Jeffries, Petitioner
• Jefferry Phuong Vo & Mai Xuan Nguyen, Petitioners
• Jeffrey M. & Genedine R. Guerrero, Petitioner
• Jerome Frank Harris, Petitioner
• Jerrold E. & Helen C. Arbini, Petitioner
• Jerry J. & Susan N. LeBouef, Petitioner
• Jerry S. Payne, Petitioner
• Jesse Emmit & Marjorie A. Rupert, Petitioner
• Joanne Wall, Petitioner
• John & Christina Wade, Petitioner
• John A. Rowe & Donna L. Rowe, Petitioners
• John Awadallah & Susan Malaty, Petitioners
• John D. & Pamela K. Spivey, Petitioner
• John D. Fairchild, Petitioner
• John J. Zanath, Petitioner
• John Jeter, Petitioner
• John Ralph Johnson, Petitioner
• John Walter & Sheila Laraine Hodder, Petitioner
• John William & Janie R. Barck, Petitioner
• Joseph A. & Joann M. Morcos, Petitioner
• Joseph C. Minneman, Petitioner
• Joseph D. & Wanda S. Lunsford, Petitioner
• Julian O. Von Kalinowski & Penelope J. Von Kalinowski, Petitioners
• Karan M. Hintze, Petitioner
• Katherine A. Weir, Petitioner
• Kathy A. King, Petitioner and Curtis T. Freeman, Intervenor, Petitioners
• Katrina L. Price, Petitioner
• Kennedy v. Commissioner
• Kenneth D. Hanks, Petitioner
• Kenneth L. Nordtvedt, Petitioner
• Kevin H. Motley, Petitioner
• Khen Thi & Hong Van Huynh, Petitioner
• Kimberly A. Pilgram, a.k.a. Kimberly A. Coffiey, Petitioners
• Kin Sang Chan, Petitioner
• Kok H. Ngo, Petitioner
• Larry D. & Marie A. Land, Petitioner
• Larry Dean & Ruby Sykes, Petitioner
• Larry G. Schuster, Petitioner
• Larry M. Levy & Diane Levy, Petitioners
• Larry S. & Julia F. Elliott, Petitioner
• Lesely J. & Aljournia Moore, Petitioner
• Lewis L. Reese, Petitioner
• Limited Gaming of America, Inc., Petitioner
• Lisa A. Ferreira, Petitioner
• Lunsford v. Commissioner
• Manuel G. Lopez, Petitioner
• Marica Chama, Petitioner
• Marie & David Glen Key, Petitioner
• Mark & Tamara Sunik, Petitioner
• Marsha K. Huggins, Petitioner
• Marshall Stewart & Nancy B. Gardner, Petitioner
• Martin H. & Lorraine A. Tonn, Petitioner
• Mary S. & Gregory G. Webb, Petitioner
• MedChem Products, Inc., Petitioner
• Mehdi H. Hajiyani, Petitioner
• Melvin W. Garrett, Petitioner
• Michael & Marla Sklar, Petitioner
• Michael & Patricia Vetrano, Petitioner
• Michael A. & Angela M. Haas, Petitioner
• Michael G. & Penny B. Harvey, Petitioner
• Michael L. & Susan Barnard, Petitioner
• Michael Rising Sun, Petitioner
• Michael T. Chappell, Petitioner
• Midland Financial Co. and Subsidiaries, Petitioner
• Mortimer Z. Landsberg, Proprietor, Petitioner
• Moshe Rothbard, Petitioner
• Nathan & Gail Snyder, Petitioner
• National Bancorp of Alaska, Inc., Petitioner
• Nemetschek North America, Inc., Petitioner
• New York Football Giants, Inc., Petitioner
• Nicholas M. Romer, Petitioner
• Nicholas P. & Annette M. Ruggiero, Petitioner
• Nina H. Pettyjohn, Petitioner
• Norman E. Duquette, Inc., Petitioner
• Northstate Tax Consultants, Petitioner
• Oreland A. & Lucille S. Thornsjo, Petitioner
• Pak West Airlines, Inc., Petitioner
• Patricia M. Mora, F.K.A. Patricia Rasberry, Petitioner and Lynn Rasberry, Intervenor, Petitioners
• Patrick L. O'Brien, Petitioner
• Paul A. Bilzerian, Petitioner
• Paul A. Tanner, Sr. & Beverly N. Tanner, Petitioners
• Paul E. & Jane Anne Gladden Emerson, Petitioner
• Paul S. LeBlanc, Petitioner
• Percy Rodgers, Jr., Petitioner
• Peter J. Tkac, Petitioner
• Peter Spuler, Jr., Petitioner
• Phuong K. Nguyen, Petitioner
• Pine Creek Farms, Ltd., Petitioner
• Plastic Engineering & Technical Services, Inc., Petitioner
• Princess Stephan Obriot, Petitioner
• Ranbir Singh & Balvinder Kaur, Petitioners
• Randall & Lynn Bishop, Petitioner
• Randy & Charliss Cushing Feriante, Petitioner
• Raymond F. & Barbara K. Kling, Petitioner
• Richard & Judith Haeder, Petitioner
• Richard A. Stasewich, Petitioner
• Richard E. & Elizabeth S. Nilsen, Petitioner
• Richard J. Tritz & Mary Jo Nietupski, Petitioners
• Richard Michael Managan, Petitioner
• Richard R. & Paula A. Pelham, Petitioner
• Richard William Corduan, Petitioner
• Ricky R. Williams, Petitioner
• Robert & Laureen Coco, Petitioner
• Robert B. & Betty D. Harris, Petitioner
• Robert Carmelo Torre, Petitioner
• Robert D. Aronfeld, Petitioner
• Robert Henry Lehmuth, Petitioner
• Robert J. & Doris L. Peat, Petitioner
• Robert L. Stahl, Petitioner
• Robert Walter Allison, Petitioner
• Roderick E. & Jeanette S. Carlson, Petitioner
• Rodney M. & Vicki Ann Fujiyama, Petitioner
• Rogelio R. Balot & Zenaida V. Balot, Petitioners
• Roger F. & Carolyn R. Ellis, Petitioner
• Roger G. & Lilianne J. G. Maki, Petitioner
• Ronald & Dorthea Joling, Petitioner
• Ronald & Sally Seggerman, Petitioner
• Rosiland J. Smith, Petitioner
• Roy Robert Botts, Petitioner
• Roy Watson, Petitioner
• Roydell Campbell, Petitioner
• Sam H. Patton, Petitioner
• Samuel T. & Carol A. Seawright, Petitioner
• Sarrell v. Commissioner
• Scott Thomas & Jennifer Gundry, Petitioner
• Sean J. & Michell L. Swarthout, Petitioner
• Shawnee E. Tefteller, Petitioner
• Shirley L. Johnson, Petitioner
• Smarthealth, Inc., f.k.a. Semantodontics, Inc., Petitioners
• Specking v. Commissioner
• Stephen J. Cotta, Sr., Petitioner
• Stephen T. & Landa C. Fan, Petitioner
• Steven J. & Peggy A. Roling, Petitioner
• Taylor Miller, Petitioner
• Tesco Driveaway Co., Inc., Petitioner
• Thaddeus D. Hollingsworth, Petitioner
• Theodore B. Bare, Petitioner
• Thomas & Linda O'Connell, Petitioner
• Thomas C. Sandoval, Jr., Petitioner
• Thomas F. Hale, Petitioner
• Thomas J. Rosser, Petitioner
• Tiffany Paramore, Petitioner
• Tod McMullen & Robbin Everson, Petitioners
• Tommy Lee & Joyce Faye Randle, Petitioner
• Trans World Travel, Petitioner
• UAL Corporation and Subsidiaries, Petitioner
• Vance Orpheus Bright, Jr. & Mary Frances Bright, Petitioners
• Veterinary Surgical Consultants, P.C., Petitioner
• Victor A. & Marion W. Prieto, Petitioner
• Victor M. Bello, Petitioner
• Vincent Ekeh, Petitioner
• Wade H. Griffin, III, Petitioner
• Wagner Construction, Inc., Petitioner
• William A. Carcieri, Jr., Petitioner
• William B. & Marjorie S. Berry, Petitioner
• William J. & Joan C. Broedel, Petitioner
• William J. Laidlaw, III, Petitioner
• William Reynold Luhr, Petitioner
• Wm. Dennis Gray, Petitioner
• WSB Liquidating Corporation, Petitioner
• Zinovy V. Reytblatt & Natalia B. Romalis-Reytblatt, Petitioners