United States Tax Court Decisions, 2004

254 published United States Tax Court opinions from 2004 in the CiteLaw law library. All years · All courts

• Albert M. Kun, Petitioner
• Albert M. Kun, Petitioner
• Alden L. & Yolanda Y. Clopton, Petitioner
• Alec Jeffrey Megibow, Petitioner
• Alexander Firsow & Camilla Thomas-Firsow, a.k.a. Camilla Thomas, Petitioners
• Alfred J. Martin, Petitioner
• Allyson Christina Briggs, Petitioner
• Alphonse M. & Doris Esposito, Petitioner
• Amaro A. Taibo, Petitioner
• American Tank & Vessel, Inc., Petitioner
• Andrea J. Vuxta, Petitioner
• Angela Barriga, f.k.a. Angela Robledo, Petitioners
• Annette L. Morello, Petitioner
• Antoinette J. Dato-Nodurft, Petitioner
• Antonio B. Secapure, Petitioner
• Arlene C. Ogonoski, Petitioner
• B. Suri, Petitioner
• Barium & Chemicals, Inc., Petitioner
• Basil Nicholas Stephanatos, Petitioner
• Basin Electric Power Cooperative, Petitioner
• Becker Holding Corporation and Subsidiaries, Petitioner
• Benedict John Casey, Petitioner
• Bernadette Williams, Petitioner
• Boyd v. Commissioner
• Brad & Teri Montagne, Petitioner
• Carolyn Ann Harris, Petitioner
• Charles Deverna, Petitioner
• Charles Edwin Lykes, Petitioner
• Charlotte Marie Scott, Petitioner
• Charlotte's Office Boutique, Inc., Petitioner
• Chester Valentine Gacioch, Petitioner
• Chief Industries, Inc. and Subsidiaries, Petitioner
• Christine A. Dormer, Petitioner
• Cindy Driggers, Petitioner
• Clara L. Prevo, Petitioner
• Clifford L. Brody & Barbara J. DeClerk, Petitioners
• Csaba L. & Frances H. Magassy, Petitioner
• Curtis & Mary Ettesvold, Petitioner
• Curtis Earl Moore, Petitioner
• Daniel J. Sides, Petitioner
• Daniel S. & Christi L. Smith, Petitioner
• Darlene R. Esposito, a.k.a. Amnesty National, Petitioners
• Darren Carter, Petitioner
• David & Ludmila Klet, Petitioner
• David A. Brown, Petitioner
• David C. Roark & Estate of Irene Roark, Deceased, David C. Roark, Executor, Petitioners
• David G. Turner, Petitioner
• DeAnna S. Dotson & Robert L. Dotson, Petitioners
• Deavrah M. Chandler, Petitioner
• DeLinda ViAnne Rogers, Petitioner
• Dennis Burbridge, Petitioner
• Derrick Elkins, Petitioner
• Diego Francisco, Petitioner
• Dina DeSalvo, Petitioner
• Dolores Nelson, Petitioner
• Don Weber, II, Petitioner
• Donald J. Barnes & Beverly A. Edwards, f.k.a. Beverly A. Barnes, Petitioners
• Donald Tobkin, Petitioner
• Donna M. Keitz, Petitioner
• Early Robertson, Jr., Petitioner
• Ebrahim Elsawah, Petitioner
• Edward D. & Yolonda B. Hamilton, Petitioner
• Edward D. Tonitis, Petitioner
• Elmer J. Hopson, Petitioner
• Elmo B. & Donna L. Nunnemaker, Petitioner
• Estate of Algerine Allen Smith, Deceased; James Allen Smith, Executor, Petitioners
• Estate of Antoinette Hartsell, Deceased; Donald C. Renbarger, Personal Representative, Petitioners
• Estate of Barry E. Moore, Deceased; Randall Moore, Executor; and Deborah E. Moore, Petitioners
• Estate of George C. Blount, Deceased; Fred B. Aftergut, Executor, Petitioners
• Estate of Ida Abraham, Deceased; Donna M. Cawley, Administratrix, Petitioners
• Estate of John W. Clause, Deceased; Thomas Y. Clause, Personal Representative, Petitioners
• Estate of Jose Martinez, Deceased; Patrick G. Martinez, Personal Representative, Petitioners
• Estate of Josephine T. Thompson, Deceased; Carl T. Holst-Knudsen, & The Bank of New York, Executors, Petitioners
• Estate of Michel Dunia, Deceased; Renee Hawley and Michel Dunia, Jr., Executors and Trustees, Petitioners
• Estate of Robert H. Lurie, Deceased; Ann Lurie, Executor, Petitioners
• Estate of Sarah W. Greve, Deceased; Charles E. Greve & David R. Greve, Co-Executors, Petitioners
• Ewing v. Commissioner
• Faraidoon Emanie, Petitioner
• Florida Country Clubs, Inc., a Florida Corporation; Suncoast Country Clubs, Inc., a Florida Corporation; Deborah A. Hamilton; and James R. Mikes, Petitioners
• Frank Chen, Petitioner
• Fred Allnutt, Petitioner
• Garwood Irrigation Company, Petitioner
• Gary & Dolores Beecher, Petitioner
• Gary & Janet Luiz, Petitioner
• Gary D. & Johnean F. Hansen, Petitioner
• Geoffrey K. Calderone, Sr., Petitioner
• George Maciel, Petitioner
• George N. Gerakios, a.k.a. Jorge N. Gerakios, Petitioners
• Gerald L. & Jessica P. Frey, Petitioner
• Gerry Ashurst, Petitioner
• Giselle M. Wolfe, Petitioner
• Glenn A. Mortensen, Petitioner
• Gregory L. Shireman, Petitioner
• Gwendolyn A. Ewing, Petitioner
• Gwendolyn B. Smith, Petitioner
• Harbor Cove Marina Partners Partnership ; Robert A. Collins, A Partner Other Than the Tax Matters Partner, Petitioners
• Harold & Doreen Silk, Petitioner
• Harris Rabinovich, Petitioner
• Hector & Mooneem Castillo, Petitioner
• Helen Guterman, Petitioner
• Herbert C. Haynes, Inc., Petitioner
• Hilary Harry Sax, Petitioner
• Hoora Rahimi & Isaac William Hammond, Petitioners
• Howard T. Owens, Jr. & Ann E. Owens, Petitioners
• Humberto M. Betancourt, Petitioner
• InterTAN, Inc., Petitioner
• Isabel Molina & Isaac Molina, Jr., Petitioners
• Ivan N. & Lydia Erdelyi, Petitioner
• Jack A. & Judith M. Davis, Petitioner
• Jack A. Fleischli, a.k.a. Jack Forbes, Petitioners
• Jacob R. & Jackie L. Bouch, Petitioner
• James Brian Medis, Petitioner
• James Dwain & Jill R. Haws, Petitioner
• James Edward & Brenda Dianne Starkovich, Petitioner
• James G. & Linda C. Jaroff, Petitioner
• James J. & Marilyn R. Milner, Petitioner
• James L. Jensen, Petitioner
• James M. Robinette, Petitioner
• Jane Freed, Petitioner
• Janet L. Pickering, Petitioner
• Jason R. Henderson, Petitioner
• Jay Mukherjee, Petitioner
• Jean G. Joseph, Petitioner
• Jean I. Tedford, Petitioner
• Jere J. & Paulette M. Solvie, Petitioner
• Joe Nathan & Lola H. Wright, Petitioner
• John G. Goettee, Jr. & Marian Goettee, Petitioners
• John R. & Donnie J. Rinn, Petitioner
• John R. & Patricia G. Okerson, Petitioner
• John William Hollis, Petitioner and Tamera Everett, Intervenor, Petitioners
• Johnnie L. Tillman, Petitioner
• Johnny Owings Milam, Jr. & Brenda Ramsey Milam, Petitioners
• Jose & Nancy Gracia, Petitioner
• Joseph Dutton, Petitioner
• Julie C. Nichols, n.k.a. Julie C. Amrein, Petitioners
• June H. Ginalski, Petitioner
• Kaing Chin & Hae Kyung Baek, Petitioners
• Kamil F. & Nagwa Gowni, Petitioner
• Kathleen E. Gilliam, Petitioner
• Kathryn Ann Picchiottino, Petitioner
• Kathryn D. Mills, Petitioner
• Keith & Cherie Orum, Petitioner
• Kenneth J. Barela, Petitioner
• Kevin Thompson, Petitioner
• Kurt Steven & Juanita Fay Urban, Petitioner
• Laura G. Cook, Petitioner
• Lauren Ostrow & Joseph Teiger, Petitioners
• Lawrence G. Williams, Petitioner
• Lawrence Michael Spanier, Petitioner
• Leonard O. Parker, Jr., Petitioner
• Lillie M. Petty, Petitioner
• Linh N. Nguyen, Petitioner
• Lionel D. Jones, Petitioner
• Louis Bonner, Jr. & Celeste Bonner, Petitioners
• Louise Coleman, Petitioner and Fred L. Nubin, Intervenor, Petitioners
• Louise Demirjian, Petitioner
• Lucinda A. Yazzie, Petitioner
• Lynda Wang, Petitioner
• Lyndon D. Sinele, Petitioner
• Manuel Julian Diaz, Petitioner
• Manuella Cantrell, Petitioner
• Marci L. & Carl C. Voigt, Petitioner
• Margaret A. Durham, Petitioner
• Margie E. Robertson, Petitioner
• Maria Neris Zelaya, Petitioner
• Marie Suze Bien-Aime, Petitioner
• Mark D. Benson, Petitioner
• Mark H. & Jackie Guffin, Petitioner
• Mary A. George, Petitioner
• Mary Anne O'Loughlin, Petitioner
• Matthew D. Gilmore, Petitioner
• Mediaworks, Inc., Petitioner
• Meleca Vulic, Petitioner
• Melinda D. Rivera, Petitioner
• Michael E. Vierow, Petitioner
• Michael E. Yoakum, Petitioner
• Michael J. & Maureen Sullivan, Petitioner
• Michael J. Barkley, Petitioner
• Michael Stephen Frate, Petitioner
• Milton L. & Judy W. Hildebran, Petitioner
• Mitchell F. Skrizowski, Petitioner
• Moti G. Bijlani, Petitioner
• N. Joseph Calarco, Petitioner
• Nasser & Shahpar Golshani, Petitioner
• Nick & Helen Kikalos, Petitioner
• Norma A. Cohen, Petitioner
• OMK Family Trust, Petitioner
• Paul Bryan Barrett, Petitioner
• Paul D. & Gudrun G. Weaver, Petitioner
• Paul McGowan, Petitioner
• Peggy A. Farley, Petitioner
• Perry Goldman & Sandra Goldman, Petitioners
• PNC Financial Services Group, Inc., and Subsidiaries, as successor to Riggs National Corporation & Subsidiaries, (f.k.a. Riggs National Bank and Subsidiaries), Petitioners
• Quentin Paul DeFore, Petitioner
• Ragnhild A. Westby, Petitioner
• Ralf Zacky, Petitioner
• Ralph D. & Brenda Konchar, Petitioner
• Ralph J. & Joan B. Mirarchi, Petitioner
• Randolph E. Luna, Petitioner
• Ray E. Mason, Petitioner
• Raymond J. Davis, Petitioner
• Renee Trupin D'Aunay, Petitioner
• Richard G. Tuck, Petitioner
• Richard Hamzik, Petitioner
• Richard Rewerts, Petitioner
• Robert & Diane Schwartz, Petitioner
• Robert & Julia Griffin, Petitioner
• Robert D. & Ana M. Shirley, Petitioner
• Robert L. Tovar, Petitioner
• Robert Lee McElroy, Jr., Petitioner
• Robert Newstat, Petitioner
• Robert P. Sweet & Dawnielle K. Lawson, Petitioners
• Roger L. Watkins, Petitioner
• Roger Leslie & Caroline R. Wolman, Petitioner
• Ronald F. & Cynthia G. Van Scoten, Petitioner
• Rowland Setyono, Petitioner
• Ryan David Funk, Petitioner
• Sandra Browda, Petitioner and David Browda, Intervenor, Petitioners
• Scott William Katz, Petitioner
• Sharon J. Fix, Petitioner
• Shawn M. & Debra E. Swagler, Petitioner
• Sioana U. & S. Moli Ngatuvai, Petitioner
• Steed Wells, Petitioner
• Stephen & Dawn Del Monico, Petitioner
• Stephen M. & Rebecca A. Kerns, Petitioner
• Steven H. & Anna J. Jensen, Petitioner
• Steven J. & Terry L. Namyst, Petitioner
• Stewart & Shirley Oatman, Petitioner
• Sue Taylor, Petitioner
• Susan G. Kilburg, Petitioner
• Susan L. Abelein, Petitioner
• Teri Geisen Rooks, Petitioner
• The Charles Schwab Corporation and Subsidiaries, Petitioner
• Theresa E. Brady, Petitioner
• Thomas C. Johnson, Petitioner
• Thomas E. & Sara Anne Connell, Petitioner
• Thomas Frederick & Lois Ann Dadian, Petitioner
• Thomas G. Brenner, Petitioner
• Thomas Henry Koppel, Petitioner
• Thomas N. Coccia, Petitioner
• Thomas W. Hunter, Jr., Petitioner
• Timothy J. & Deborah A. Phelan, Petitioner
• Tony J. Cavender, Petitioner
• Tyrone Sharp & Alvera Sharp, a.k.a. Alvera Crockett, Petitioners
• Urbano v. Commissioner
• Vanessa K. Bernardo, Petitioner
• Verna Doyel, Petitioner
• Vicki Jo James, Petitioner
• Victor & Judith A. Grigoraci, Petitioner
• Victor Woods, Petitioner
• Vincent J. Boido, Jr. & Christine P. Boido, Petitioners
• Vision Information Services, L.L.C.; Irene Correia, Tax Matters Partner, Petitioners
• William C. Eberhardt, Jr. & Susan A. Eberhardt, Petitioners
• Zoilo A. Urena, Petitioner