United States Tax Court Decisions, 2002

278 published United States Tax Court opinions from 2002 in the CiteLaw law library. All years · All courts

• Alcmene & Peter Haloftis, Petitioner
• Alexandra S. Yankwich, f.k.a. Alexandra Y. Capps, Petitioners
• Amantha S. Allen, Petitioner
• Andantech L.L.C., Wells Fargo Equipment Finance, Inc., f.k.a. Norwest Equipment Finance, Inc., Tax Matters Partner; and Wells Fargo & Company, f.k.a Norwest Corporation, A Partner Other Than the Tax Matters Partner, Petitioners
• Anthony J. Carino, Jr. & Jill V. Carino, Petitioners
• Anthony N. & Marie M. Finazzo, Petitioner
• Arthur McGee, Petitioner
• Arthur O. & Wanda E. Trevino, Petitioner
• Audrey A. Carlisle, Petitioner
• Augustin B. Jombo, Petitioner
• Barnett Banks, Inc. & Subsidiaries, Petitioner
• Barry & Carolina Gustin, Petitioner
• Barry John & Deborah Lee Houston Mangels, Petitioner
• Brandon Christopher Merriweather, Petitioner
• Brian G. Takaba, Petitioner
• Bryan K. Gauthier, Petitioner
• Calvin E. & Carol D. Neymeyer, Petitioner
• Carl L. & Eugenia T. Henn, Petitioner
• Carlin & Joyce A. Bartschi, Petitioner
• Carol A. Black & William R. Adams, Jr., Petitioners
• Charles F. Dimon, Petitioner
• Charles M. Fatta & Mary T. Oleske, Petitioners
• Christie E. Cuddeback and Lucille M. Cuddeback Memorial Fund, Petitioner
• Clajon Gas Co., L.P.; Aquila Gas Pipeline Corp., Tax Matters Partner, Petitioners
• Claudia J. Dunn, Petitioner
• Clyde E. & Carole J. Hack, Petitioner
• Craig A. Penfield, Petitioner and Elena Parker, Intervenor, Petitioners
• Craig v. Commissioner
• Dale A. Rinehart, Petitioner
• Dale Curtis Kinslow, Petitioner
• Dale I. Dirkes, Petitioner
• Daniel J. & Ruth E. Tapio, Petitioner
• Daniel R. & Margaret J. Kallmyer, Petitioner
• Danney R. Land, Petitioner
• David Andrew Schmith & Kathleen Stilwell Schmith, Petitioners
• David Llewellyn & Kay Marie Rose, Petitioner
• Delbert C. Getman, Petitioner
• Dennis Stewart, Petitioner
• Denny's Auto Sales, Inc., Petitioner
• Donnell Floyd, Petitioner
• Donnie F. Schroeder, Petitioner
• E. Carolyn Mellen, Petitioner
• Eddie Cordes, Inc. Successor by Merger with Cordes Finance Corp., Petitioner
• Edward A. Robinson, III & Diana R. Robinson, Petitioners
• Edward Kenneth Metcalf, Petitioner
• Edward T. O'Toole, Petitioner
• Electronic Arts Puerto Rico, Inc., Petitioner
• Electronic Arts, Inc. v. Commissioner
• Elena Swain, Petitioner
• Emily T. Nichols, Petitioner
• Emmitt Haskell Pack, Petitioner
• Estate of Aldo H. Fontana, Deceased; Richard A. Fontana and Joan F. Rebotarro, Co-Executors, Petitioners
• Estate of Donny David Doster, Deceased; Jimmy Mack Doster, Independent Executor, Petitioners
• Estate of Frances C. Glover, a.k.a. Frances C. Cloud, Deceased, Kevin Holleran and Wilmington Trust Company, Administrators Pro Tem, Petitioners
• Estate of Frank Armstrong, Jr., Deceased; Frank Armstrong, III, Executor, Petitioners
• Estate of James G. Frazier, Deceased; James G. Frazier, Jr., Executor, Petitioners
• Estate of Keith L. Gurr, Deceased; Mary Julene Wooden, General Personal Representative & Delma P. Gurr, Petitioners
• Estate of Marion P. Bradford, Deceased; Lizette L. Pryor, Executrix, Petitioners
• Estate of Paul Mitchell, Deceased; Patrick T. Fujieki, Executor, Petitioners
• Estate of Richie C. Heck, Deceased; Gary Heck, Special Administrator, Petitioners
• Estate of Sarah W. Baird, Deceased; Ellen B. Kirkland & J. Samuel Baird, Co-Executors, Petitioners
• Estate of William G. Adams, Jr., Deceased; George W. Saenger, Executor, Petitioners
• Estelle Kersh, Petitioner
• Eugene I. & Leonarda T. Valdez, Petitioner
• Eugene J. Monaghan, Petitioner
• Evans Publishing, Inc., Petitioner
• Evelyn Perkins, Petitioner
• Ewing v. Commissioner
• Fletcher H. Hyler, Petitioner
• Frank & Barbara Biehl, Petitioner
• Frank de Bane' & Kathleen Naber-de Bane', Petitioners
• Frank Franklin, Petitioner
• Frank George, Petitioner
• Franklin A. Ogden, Petitioner
• Fred Allnutt, Petitioner
• Frederick Leroy McGee, Jr., Petitioner
• Frederick M. & Cheryl A. Prouty, Petitioner
• FRGC Investment, LLC; James P. Mehen, Tax Matters Partner, Petitioners
• Gary G. & Carrie M. Gage, Petitioner
• Gary Gougler, Petitioner
• Gay M. Pfister, Petitioner
• Gene & Ciao Newman, Petitioner
• Gene C. Smith, Petitioner
• George & Drousoula Tsakopoulos, Petitioner
• George A. & Hilda Quintero, Petitioner
• George H. Richards, Petitioner
• George W. Earnshaw, Petitioner
• Gerald H. Klawonn, Petitioner
• Gerald R. Grace, Petitioner
• Geraldine M. & Arthur F. Reid, Petitioner
• Glen A. Blair, Petitioner
• Gregory Paul & Denise M. Violette, Petitioner
• Gregory Scott West, Petitioner
• Gwendolyn A. Ewing, Petitioner
• Haffner's Service Stations, Inc., Petitioner
• Harley Gunderson, Petitioner
• Harry J. Sullivan, Petitioner
• Hawthorne & Vivian H. Echols, Petitioner
• Helen Hubbard, Petitioner
• Herbert Donald Singer, Petitioner
• Herbst Charitable Trust, Petitioner
• Herbst Charitable Trust, Petitioner
• Hien X. Pham, Petitioner
• Hoffman v. Commissioner
• Holly Ruocco, Petitioner
• Howard & Linda Levine, Petitioner
• Hunt & Sons, Inc., Petitioner
• International Capital Holding Corp. and Subsidiaries, Petitioner
• Irwin I. Skoller & Marsha Skoller, Petitioners
• J. Kelly & Martha L. Anderson, Petitioner
• James & Lynne Lindsey, Petitioner
• James Edward Crawford, Petitioner
• James J. Coyle, Petitioner
• James R. & Myrtice L. Peacock, Petitioner
• James S. & Denise D. Goodfellow; Daniel R. & Claudia Goodfellow; and James B. & Nancy B. Goodfellow, Petitioners
• James T. Higdon, Petitioner
• James V. & Laurie Abrams, Petitioner
• Jeanne M. Trent, Petitioner
• Jeffrey S. & Susan L. Duffield, Petitioner
• Jerry L. & Freda Thomas, Petitioner
• John A. Francisco, Petitioner
• John C. & Tate M. Todd, Petitioner
• John F. Heyse, Petitioner
• John Favia, Petitioner
• John G. & Janice E. Parker, Petitioner
• John N. Shelton, Jr., Petitioner
• John Thurman & Elaine Sheryl Horejs, Petitioner
• John Thurman Horejs, Petitioner
• John W. Hauck, Jr., Petitioner
• Johnnie Ann Holliday, Petitioner
• Jonson v. Commissioner
• Jose A. Perez, Petitioner
• Jose A. Salazar, Petitioner
• Joseph B. Zinn, Petitioner
• Joseph D. & Mi Jung Park, Petitioner
• Joseph E. Simanonok, Petitioner
• Joseph M. Grey Public Accountant, P.C., Petitioner
• Joseph W. Dorn, Petitioner
• Joyce H. Sams, Petitioner
• Juan El Khouri & Kitty Hunter, Petitioners
• Karl & Birgit Jahina, Petitioner
• Karl V. Meier, Petitioner
• Kelly V. Kaeckell, Petitioner
• Kevin & Bridget Naughton, Petitioner
• KRP, Inc.; Roy G. Johnson, Tax Matters Person, Petitioners
• Lance Standifird, Petitioner
• Lander Gibson, Petitioner
• Lapham Foundation, Inc., Petitioner
• Lauren C. Jackson, Petitioner
• Lawrence Moore, Petitioner
• Leigh Gill, f.k.a. Tamory L. Gill, Petitioners
• Lewis Peter & Judy Hasty Larson, Petitioner
• Lucian T. Baldwin, III and Teresa M. Baldwin, Petitioners
• Lyndell Scott Hegwood, Petitioner
• Magana v. Commissioner
• Maine Yankee Atomic Power Company, Petitioner
• Manuel & Luella J. Delara, Petitioner
• Maria Sofia Benitez, Petitioner
• Marie G. & Michael L. Pacheco, Petitioner
• Mark Christopher & Nancy Louise Corcoran, Petitioner
• Mark Ernest & Esther Rubke, Petitioner
• Martin & Suzanne Higbee, Petitioner
• Matthew K. Morgan, Petitioner
• Maurice C. Sainte-Yves, Petitioner
• Melea Limited, Petitioner
• Michael A. & Teresa F. Albach, Petitioner
• Michael Craig, Petitioner
• Michael E. Nestor, Petitioner
• Michael G. & Kate M. Lavigne, Petitioner
• Michael J. Gentner, Petitioner
• Michael J. Yacksyzn, Petitioner
• Michael O'Keefe Sowell, Petitioner
• Michael R. & Sheila Olsen, Petitioner
• Michael R. & Sheila Olsen, Petitioner
• Michael Sawukaytis, Petitioner
• Milagros Z. Gueco, Petitioner
• Mildred I. Criss, Petitioner
• Mona L. Purcell, Petitioner
• Nathan Jaramillo & Davina Metzgar, Petitioners
• Nevia Campbell, Petitioner
• NextEra Energy, Inc., and Subsidiaries, Petitioner
• Norma A. Ramirez-Ota, Petitioner
• Olde Raleigh Realty Corporation, Petitioner
• Paul A. & Marilyn J. Grothues, Petitioner
• Pedro Pelayo-Zabalza, Petitioner
• Perry H. Kay, Sr., Petitioner
• Peter & Mary Possas, Petitioner
• Peter J. Tkac, Petitioner
• Peter John Mihok, Petitioner
• Peter M. & Susan L. Hoffman, Petitioner
• Phillip Lee & Carolyn F. Allen, Petitioner
• Rafael Barajas, Petitioner
• Rauenhorst v. Commissioner
• Ray C. & Bernadette B. Baas, Petitioner
• Raymond A. Wiest, Petitioner
• Raymond J. & Jacquelyn M. Byrne, Petitioner
• Richard A. Wilson, Petitioner
• Richard J. & Phyllis Bot, Petitioner
• Richard M. Schafer & Diane M. Wooten, Petitioners
• Richards Asset Management Trust, Petitioner
• Richards Charitable Trust, Petitioner
• Robert & Julia Griffin, Petitioner
• Robert A. Wodarczyk, Petitioner
• Robert Ancira, Petitioner
• Robert B. Leppin, Petitioner
• Robert C. Jacobsen and Carol S. Jacobsen, Petitioners
• Robert Hurford & Catherine Simone Hale, Petitioner
• Robert L. Stewart, Petitioner
• Robert Lee, Jr., Petitioner
• Robert M. & Nancy I. Stewart, Petitioner
• Robert M. & Pamela Price, Petitioner
• Robert P. Geiszler, Jr. & Penny V. Geiszler, Petitioners
• Robert R. Villwock, Petitioner
• Robin E. Schmidt, a.k.a. Robin E. Tripaldi, Petitioners
• Roger & Jean Muldavin, Petitioner
• Roger Steven Lewis, Petitioner
• Ronald J. Lutz, Jr. & Paula M. Lutz, Petitioners
• Ronald L. Heidrick, Petitioner
• Ronald W. Nelson, Jr. & Jennifer J. Nelson, Petitioners
• Roxie Lee Jackson, Petitioner
• Roy & Margaret Eliason, Petitioner
• Rubin Whitfield, Jr., Petitioner
• Russell E. & Clarice Ballantyne, Petitioner
• Ruth Ferrarese, Petitioner
• Sandra L. Andary-Stern, Petitioner
• Sanford M. & Sally Kirshenbaum, Petitioner
• Sarah A. Bland-Barclay and Francis Barclay, Deceased, Petitioners
• Scott T. Nobles, Petitioner
• Seymour & Phyllis C. Bronson, Petitioner
• Shalom J. & Daniel F. Bonham, Petitioner
• Simone Joye, Petitioner
• Sonja & David Brown, Petitioner
• Sta-Home Home Health Agency, Inc., of Grenada, Mississippi, Petitioner
• Stanley K. & Sandra B. Evanko, Petitioner
• State Farm Mutual Automobile Insurance Company and Subsidiaries, Petitioner
• Stephen & Patricia Lindsey, Petitioner
• Stephen R. Barker, Petitioner
• Steven John Rennie, Petitioner
• Steven K. & Ellen M. Stoddard, Petitioner
• Steven L. & Laura J. Chambers, Petitioner
• Steven M. & Karen Arhontes, Petitioner
• Sylvester Monroe, Jr., Petitioner
• Tae M. & Young J. Kim, Petitioner
• Tan & Ke T. Chaw Dang, Petitioner
• Terry K. Mann, Petitioner
• Theldon & Mary Parrett, Petitioner
• Theodore A. Pride, Petitioner
• Thomas & Iris Tilley, Petitioner
• Thomas H. Ploss, Petitioner
• Thomas K. & Bille J. Scallen, Petitioner
• Thomas Lou Harris, Petitioner
• Thomas R. Camerato, Petitioner
• Thomas R. Hochschild, Sr., Petitioner
• Thomas S. Russo, Petitioner
• Thu Cuc Thi Huynh, Petitioner
• Timothy Scott & Anya Frances Anthony, Petitioner
• Tom & Louise Kappus, Petitioner
• Tsutomu Tedokon, Petitioner
• Valentina Perrah, Petitioner
• Vernice B. Kuglin, Petitioner
• Vernon W. Griffin, Petitioner
• Victor & Lorain Cisneros, Petitioner
• Vincent S. Sciabica, Petitioner
• Virgil Cato, Petitioner
• W. Richard & Janice J. Morgan, Petitioner
• Walter James Sims, Jr. & Sonia Gail Tolliver-Sims, Petitioners
• Warbelow's Air Ventures, Inc., Petitioner
• Waylon D. Ary, Petitioner
• Wayne A. & MaryKay Weishan, Petitioner
• Wesley W. & Patsie Burnett, Petitioner
• Weyerhaeuser Company, Successor in Interest to Willamette Industries, Inc., Petitioners
• William A. Wheelis, Petitioner
• William C. & Cheryl M. Fowler, Petitioner
• William F. Middleton, Petitioner
• William L. Richter, Petitioner
• William R. Lautenberger, Petitioner
• William Wilson, Petitioner
• Willie Banks, Petitioner