United States Tax Court Decisions, 2005

239 published United States Tax Court opinions from 2005 in the CiteLaw law library. All years · All courts

• 100 Oak Street Corporation, Petitioner
• Alan D. & Dianne Lenzen, Petitioner
• Alan D. Stang, Petitioner
• Alan L. Poe, Petitioner
• Albert James Lawless, Petitioner
• Albert M. & Martha A. Graham, Petitioner
• Alfaye Youngblood, Petitioner
• Alicia M. Elias, Petitioner
• Amend16robertwirengard, Petitioner
• Andre L. Wilson, Petitioner
• Angela Rae Zachry, Petitioner and Curtis Carlin, Intervenor, Petitioners
• Anthony M. & Sandra L. Flores, Petitioner
• Barbara A. Owen, Petitioner
• Barbara Bond, Petitioner
• Barbara Deaton, Petitioner
• Basman Ahmad & Khitam Amerneh, Petitioners
• Belinda Landrea Dennard, Petitioner
• Bradley Colson Brennecke, Petitioner
• Bradley K. Morrison, Petitioner
• Brooks Edward Omans & Tonya Renee Omans Rateau, Petitioners
• C. Wayne Lewis, Jr., Petitioner
• Carey K. Parker, II, Petitioner
• Carolyn A. Glenn, Petitioner
• Charles A. Brown, Jr. & Linda L. Brown, Petitioners
• Charles E. & Gladythe M. Rathbun, Petitioner
• Charles E. & Noel K. Bradley, Petitioner
• Chay R. Stewart, Petitioner
• Chickie's and Pete's, Inc., Petitioner
• Christopher Michael Frazier, Petitioner
• Chue Y. Her, Petitioner
• CMA Consolidated, Inc. & Subsidiaries, Inc., Petitioner
• Crystal K. & Ron L. Abeyta, Petitioner
• Cynthia Pamela Aldridge Dumond & Jeffrey Allen Dumond, Petitioners
• D. Jean & Dan F. Bartelma, Petitioner
• Daniel A. Aregoni, Petitioner
• Daniel Charles McDermott, Petitioner
• Daniel F. Monte, Petitioner
• Daniel J. Onorati, Petitioner
• Danny M. & Alicia J. Shrader, Petitioner
• David & Betty S. Jackson, Petitioner
• David Broomfield, Petitioner
• David D. Smith, Petitioner
• David E. & Susana V. Judd, Petitioner
• David K. & Alice Vanarsdall, Petitioner
• David O. Alegria, Petitioner
• David Ray & Linda Lee Harris, Petitioner
• Dawson Craig Lane, Petitioner
• Deborah Carman Goodin, Petitioner
• Deborah Y. & Donald J. Everhart, Petitioner
• Deirdre G. McNamara, Petitioner
• Denis H. Dieker, Jr. & Shirley J. Dieker, Petitioners
• Dennis L. & Charlotte Rogers, Petitioner
• Devery W. Hennard, Petitioner
• Dianne M. & Charles H. Headen, Petitioner
• Don Evan & Vicky Kay Whitinger, Petitioner
• Donald A. & Virginia M. Singer, Petitioner
• Donald Marion & Bethany Diane Fenton, Petitioner
• Donald W. & Kathryn B. Conner, Petitioner
• Dorene Bulger, Petitioner
• Dori R. Merriam, Transferee, Petitioner
• Dorothy Ann Magee, Petitioner
• E. Neal Figler, Petitioner
• Earl Griffin, Petitioner
• Edgar B. & Monica Alacan, Petitioner
• Edward & Edith M. Arnold, Petitioner
• Edward C. Rosa, Petitioner
• Edward F. Murphy, Petitioner
• Elizabeth Giles, Petitioner
• Ernest I. Korchak, Petitioner
• Estate of Bongard v. Commissioner
• Estate of Charles Porter Schutt, Deceased; Charles P. Schutt, Jr.and Henry I. Brown, III, Co-Executors, Petitioners
• Estate of Fleming S. Brooks, Deceased; William H. Carr and Merle R. Brooks, Personal Representatives and Merle R. Brooks, Petitioners
• Estate of Jerry Weiss, Deceased; Naomi Weiss, Executor; and Naomi Weiss, Petitioners
• Estate of Joseph A. Deihl, Deceased; Sari F. Deihl, Personal Representative; and Sari F. Deihl, Petitioners
• Estate of Timothy J. Tehan, Deceased; Timothy R. Tehan, Executor, Petitioners
• Estate of Wayne C. Bongard, Deceased; James A. Bernards, Personal Representative, Petitioners
• Esther Ruth Ferris, Petitioner
• Eugene A. Sanders, Petitioner
• Faramarz Elghanian, Petitioner
• Francis A. Morlino, Petitioner
• Francis N. & Patricia A. Leonard, Petitioner
• Garrett Lawrence Bailey, Petitioner
• Gary E. & Rebecca L. Hurley, Petitioner
• George G. Green, Petitioner
• Gerald A. Bunker, Petitioner
• Gerald W. Kozack, Petitioner
• Gillis Triplett, Petitioner
• Glenn S. Hodges, Petitioner
• Gloria Yuen-Mee Ho & Alexander Chi-Shun Tsang, Petitioners
• Gregory Drake, Petitioner
• Gregory Meeker, Petitioner
• Harlan D. Edwards and Floors By Harlan; Jody Edwards, Trustee, Petitioners
• Harold A. Lange, Petitioner
• Harry E. Mathews, Petitioner
• Helen E. Foy, Petitioner
• Hossam Helmy El-Bibany & Salma Hassan Kandil, Petitioners
• Irene Lucille Griffen, Petitioner
• James Carlyle Maloney, Jr., Petitioner
• James E. & Mary Jo Blasius, Petitioner
• James L. & Carol O. Geary, Petitioner
• James M. & Karen K. Barton, Petitioner
• James M. & Mary N. Gorski, Petitioner
• James M. Melton, Petitioner
• James Peters, Petitioner
• James R. Downey, Petitioner
• James S. Sparkman, Petitioner
• James W. & Teri A. Davis, Petitioner
• Jani Lyn Thomas, Petitioner
• Jerome P. & Rhonda A. Reimann, Petitioner
• Jesse R. Lance, Petitioner
• Joan Phyllis Levy, Petitioner
• Johann Keil & Catherine Keil, Petitioners
• John A. Seavey, Petitioner
• John B. Roberts, Jr. & Jean Roberts, Petitioners
• John E. & Vicki D. Morrissey, Petitioner
• John F. Dalton, Petitioner
• John J. Delgado, Petitioner
• John Joseph & Natalie Vax, Petitioner
• John Michael Dunkin, Petitioner
• John R. Forrest, Petitioner
• Johnny & M. Suzan Black, Petitioner
• Johnny Elton Kelly, Petitioner
• Johnny J. & Brenda D. Young, Petitioner
• Johny Desauguste, Petitioner
• Jonathan W. Bodiford, Petitioner
• Joseph A. Loftus, Petitioner
• Joseph D. & Charlotte J. Doll, Petitioner
• Joseph Paul Freije, Petitioner
• Juanita & Emmanuel Kendricks, Petitioner
• Julie J. Revolinski & Kenneth T. White, Petitioners
• Justin W. Ellis, Petitioner
• Keisha Sampson, Petitioner
• Keith D. Hilen, Petitioner
• Keith R. & Christine M. Vogt, Petitioner
• Kendricks v. Commissioner
• Kenneth B. & Linda R. Satlin, Petitioner
• Kenneth B. & Marie L. Boyd, Petitioner
• Kim Anthony Polonczyk, Petitioner
• Larry D. & Pamela A. Carifee, Petitioner
• Laura D. Seidel, Petitioner
• Lee E. Seidel, Petitioner
• Lee F. & Harriett R. McClune, Petitioner
• Leonard Parker, Petitioner
• Leonard Rabinowitz & M. Carole Rabinowitz, Petitioners
• Linda J. Bowen, Petitioner
• Linda K. Haltom, Petitioner
• Linda Louise Lodder-Beckert & Timothy Beckert, Petitioners
• Lisa Beth Levine, Petitioner
• Lorenzo D. Harris, Petitioner
• Malia Kristy Ambata, Petitioner
• Marcus V. & Polly A. Booker, Petitioner
• Mark A. & Julie J. Filer, Petitioner
• Mary A. Saigh, a.k.a. Mary Saigh, Transferee,, Petitioners
• Merry J. Chandler, Petitioner
• Michael & Barbara Goldman, Petitioner
• Michael & Marion Balice, Petitioner
• Michael & Marla Sklar, Petitioner
• Michael J. & Sandra M. Downing, Petitioner
• Michael Joseph Major, Petitioner
• Michael P. & Pamela J. Hopkins, Petitioner
• Michael T. Crow, Petitioner
• Michael W. Braun, Petitioner
• Mitchell Wayne Andrew & Nancy Rae Patten, Petitioners
• Myrtle Jean Clark, Petitioner
• N. Thomas Ryan, Petitioner
• National Paralegal Inst. Coalition, Petitioner
• Nicholas & Carrie Cozzens, Petitioner
• Oliver & Company, John Oliver Haney, Jr. and Patricia Ann Haney, Trustees,, Petitioners
• Pacita Palermo Reyes, Petitioner
• Patricia M. Friday, Petitioner
• Paul McGowan, Petitioner
• Peter M. Haver, Petitioner
• Peter R. Geddis, Petitioner
• Raleigh & Brenda J. Cox, Petitioner
• Ramiro & Maria Martinez, Petitioner
• Randal W. Howard, Petitioner
• Randal W. Howard, Petitioner
• Randy R. Romano, Petitioner
• Randy S. Quigley, Petitioner
• Regina Bruce, Petitioner
• Richard & Mabel Kelby, Petitioner
• Richard John Florance, Jr., Petitioner
• Richard Mark Hansen, Petitioner
• Ricky C. Hutchinson & Tammy L. McNichol, Petitioners
• Robert C. Davis, Jr., Petitioner
• Robert E. Corrigan, Deceased, Petitioner
• Robert E. Crandall, Petitioner
• Robert E. Rhodes, Petitioner
• Robert Eugene Poindexter, Petitioner
• Robert L. & Alice N. Rose, Petitioner
• Robert Rodriguez, Petitioner
• Ronald A. & Carol J. Lehrer, Petitioner
• Ronald A. Horton, Petitioner
• Ronald C. Singerman, Petitioner
• Ronald Lee Bonaccorso, Petitioner
• Sam Kong Fashions, Inc., Petitioner
• Sandra J. Wolf, Petitioner
• Santa Monica Pictures, LLC; Perry Lerner, Tax Matters Partner, Petitioners
• Scanlon White, Inc., Petitioner
• Scott Alan Brandenburg, Petitioner
• Service Employees International Union, Petitioner
• Shannon D. Mullins, Petitioner
• Sheila D. Clinkscale & Jantz S. Clinkscale, Petitioners
• Simon L. & Patricia M. Richard, Petitioner
• Speltz v. Commissioner
• Stanley K. Baumann & Tomi L. Baumann, Petitioners
• Steve J. Work, Petitioner
• Steven F. Darton & Paula V. Jacobs, Petitioners
• Steven W. Pond, Petitioner
• Susanne Shaw, Petitioner
• Sylwester A. Slojewski, Petitioner
• Tammy Debra Martin, Petitioner
• Technicolor Holdings, Inc., as Successor in Interest to New CCI, Inc., and Subsidiaries, Petitioner
• Thiele L. Wetzel, Petitioner
• Thomas & Julia Bo, Petitioner
• Thomas E. Roberts, Petitioner
• Thomas G. Wright and Estate of Rosemary K. Wright, Deceased; Thomas G. Wright, Personal Representative, Petitioners
• Thomas Greendyk, Petitioner
• Thomas J. & Gisella Sabath, Petitioner
• Thomasita Taylor, Petitioner
• Timothy J. Burke, Petitioner
• Timothy J. Coburn, Petitioner
• Tony Malfatti, Petitioner
• Traci A. & Ronald R. Tomko, Petitioner
• Tracie Young, Petitioner
• Tracy L. Suchar, a.k.a. Tracy L. Sommers, Transferee, Petitioners
• Transport Labor Contract/Leasing, Inc. & Subsidiaries, Petitioner
• Tribune Company, as agent of and successor by merger to the former The Times Mirror Company, Itself and Its Consolidated Subsidiaries, Petitioner
• W. James Kubon, Petitioner
• Walter D. & Pauleana L. Mace, Petitioner
• Wendy L. Chadwick, Petitioner
• Whistle B. Currier, Petitioner
• Wilbur T. Hawks, Sr. & Betty W. Hawks, Petitioners
• William J. & Janice L. Hesse, Petitioner
• William J. McCorkle, Petitioner
• William S. Fairey, Jr. & Susan R. Fairey, Petitioners
• Winston Knauss, Petitioner
• Xilinx Inc. and Consolidated Subsidiaries, Petitioner
• Yvonne C. Lopez, Petitioner