United States Tax Court Decisions, 2006

253 published United States Tax Court opinions from 2006 in the CiteLaw law library. All years · All courts

• 168 Garment, Inc., Petitioner
• Al Sampson, Petitioner
• Alan H. Ginsburg and Estate of Harriet F. Ginsburg, Deceased, Alan H. Ginsburg, Personal Representative, Petitioners
• Ana Maria Rodriguez, Petitioner
• Andrew J. & Ruthanne E. Eberly, Petitioner
• ANONYMOUS, Petitioner
• Anschutz Company and Subsidiaries, Petitioner
• Anthony & Lena C. Andre, Petitioner
• Anthony J. Kadillak, Petitioner
• Anthony Muhammad, Petitioner
• Arthur A. Lemann, III & Roberta A. Lemann, Petitioners
• Barry Shrier, Petitioner
• Bennett Geiger, Petitioner
• Bentley Court II Limited Partnership; B.F. Bentley, Inc., Tax Matters Partner, Petitioners
• Bernhard F. Manko & Cynthia G. Manko, Petitioners
• Bradley W. Bean, Petitioner
• Brenda J. Clark, Petitioner
• Brian F. Nicely, Petitioner
• Bruce K. & Marina V. Ney, Petitioner
• Carlos H. & Maria C. Gonzalez, Petitioner
• Charles A. Schneller, Petitioner
• Charles E. Lewis, Petitioner
• Charles E. Townsend, Petitioner
• Charles F. Smith, Petitioner
• Charles H. Little, III, Petitioner
• Charles Leonard & Joice Stieber Braden, Petitioner
• Charles Michael Snyder, Petitioner
• Charles Raymond Wheeler, Petitioner
• Charlotte & Charles T. Gee, Petitioner
• Christine L. Gibbons, Petitioner
• Claude E. & Dana L. Salazar, Petitioner
• Cliff Connors, Petitioner
• Conrad Fitzgerald Lewis, Petitioner
• Cox v. Commissioner
• Curr-Spec Partners, LP, Curr-Spec Managers, LLC, Tax Matters Partner, Petitioners
• Curtis Muhammad, Petitioner
• Daniel C. McManus, Petitioner
• Daniel J. Ford, Petitioner
• Daniel M. Gray, Petitioner
• Daniel R. Allemeier, Jr., Petitioner
• Darin Warfield & Sharon Hardin, Petitioners
• David Bruce Billings, Petitioner
• David E. Caruso, Jr. & Barbara Caruso, Petitioners
• David E. Christensen, Petitioner
• David M. Sears & Carol L. McCabe, Petitioners
• Debo Joel Ogungbade, Petitioner
• Deborah Ann Puckett, Petitioner
• Debra Kay Forister, Petitioner
• Desta Taye-Channell & Bruce C. Channell, Petitioners
• Diana Cote, Petitioner
• Diana Stroud, Petitioner, and Thomas M. Stroud, Intervenor, Petitioners
• Diep N. Hoang, Petitioner
• Donald & Yvonne Clayton, Petitioner
• Dontez R. Parks, Petitioner
• Edward C. & Susan R. Hanna, Petitioner
• Elaine Hang, Petitioner
• Ella M. Royster, Petitioner
• Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, Independent Administrator, Petitioners
• Estate of Eleanor R. Gerson, Deceased; Allan D. Kleinman, Executor, Petitioners
• Estate of F. Wallace Langer, Deceased; Clarence D. Langer, Jr., Executor, Petitioners
• Estate of Georgina T. Gimbel, Deceased; Janet G. Rogers, Joanne M. Gimbel, & Thomas W. Gimbel, Co-Executors & Co-Trustees, Petitioners
• Estate of Lillie Rosen, Deceased, Ilene Field and Herbert Silver, Co-Personal Representatives, Petitioners
• Estate of Lorraine C. Disbrow, Deceased; Martha D. Johnson, Executrix, Petitioners
• Estate of Margot Stewart, Deceased, Donor, Brandon Stewart, Executor, Petitioners
• Estate of Oren L. Benton, Deceased; Patrick D. Miller, & Beverly A. Benton, Co-Administrators, Petitioners
• Estate of Ronald G. Keeton, Deceased; Kimberly Keeton Spence, Personal Representative, Petitioners
• Federal Home Loan Mortgage Corporation, Petitioner
• Ferrel Benjamin Gibbs, Petitioner
• Frank Harrell, Petitioner
• Fred Deutsch, Petitioner
• Gabriel T. Lewis, Petitioner
• Gary & Cynthia Stein, Petitioner
• Gary Don Erwin, Petitioner
• Gary H. & L. Marianne Bell, Petitioner
• George B. N. Ayittey, Petitioner
• Gerry M. Griggs, Petitioner
• Gregory C. & Kristine J. Schick, Petitioner
• Gregory T. Mays & Nadine King-Mays, Petitioners
• Gunasundran R. Pillay & Kalaivani Govender, Petitioners
• Haron M. & Aurora L. Veras, Petitioner
• Harry Lewis, Petitioner
• Harvey L. Hoover, Petitioner
• Helena Anne Phillipson, Petitioner
• Henry Link, Petitioner
• Henry Nino, Petitioner
• Hugh D. & Teresa E. Summers, Petitioner
• Hugh G. & Norma J. King, Petitioner
• Huon Pen, Petitioner
• Ian G. & Tonya A. Koblick, Petitioner
• Irving & Elaine Steinberg, Petitioner
• J. Jean Moore, Petitioner
• James D. & Beverly H. Turner, Petitioner
• James Lee Moore, Petitioner
• James O. Jondahl, Petitioner
• Janet H. Krasner, Petitioner and Paul Krasner, Intervenor, Petitioners
• Janice G. Spencer & Fred E. Egerton, Petitioners
• Jean-Remy Facq & Jennifer Huff-Facq, Petitioners
• Jeffrey Ercolino, Petitioner
• Jennie S. Ray, Petitioner
• Jerre Marvine Wood, Petitioner
• Jerry Jefferson Kirkeby & Ying Wang, Petitioners
• Jerry Washington, Petitioner
• Jesse & Tawara Goode, Petitioner
• John F. & Carolyn J. Joseph, Petitioner
• John M. & Thelma Smoll, Petitioner
• John V. Maher, Petitioner
• Jon David Cooksey, Petitioner
• Jonathan N. & Kimberly A. Palahnuk, Petitioner
• Jorge Torres, Petitioner
• Joseph & Marlene Schnell, Petitioner
• Joseph & Theresa Momot, Petitioner
• Joseph Orlando Beckford, Petitioner
• Joseph V. Metallic, Petitioner
• Judith A. Madden, Petitioner
• Judith Walther, Petitioner
• Kai-Chung C. & Meekhing T. Lam, Petitioner
• Karen V. Hough, Petitioner
• Katherine Cowan, Petitioner
• Katherine Ilovar Rodriguez, Petitioner
• Ken M. Guthrie, Jr., Petitioner
• Kenneth A. Sapp, Petitioner
• Kent E. Hovind, Petitioner
• Kevin A. Goon, Petitioner
• Kevin J. & Crystal A. Shoemaker, Petitioner
• Kevin Orlando McClain, Petitioner
• Khen T. Huynh, Petitioner
• Kimberley A. Parlin, Petitioner
• Kristin J. Calitri, Petitioner
• L.S. Vines, Petitioner
• Larry J. & Catherine E. France, Petitioner
• Lawrence Horowitz, Petitioner
• Layvonne Newell, Petitioner
• Leatherstocking 1983 Partnership; Sam I. Brown, A Partner Other Than the Tax Matters Partner, Petitioners
• Llwellyn Greene-Thapedi, Petitioner
• Loran J. Forbes, Petitioner
• Lori Ann Champagne, Petitioner & Darrin W. Champagne, Intervenor, Petitioners
• Louis P. Mitchell, Petitioner
• Lynda Diane Sampson-Gray, Petitioner
• Marc G. Bissonnette & Lillian I. Cone, Petitioners
• Marilyn Stringham, a.k.a. Marilyn Olsen, Petitioner and Forrest Bird, Intervenor, Petitioners
• Mars's Contractors, Inc., a Florida Corporation, Petitioner
• Medical Transportation Management Corporation, Petitioner
• Melvin D. Lee, Petitioner
• Michael & Tanya Neylan, Petitioner
• Michael A. & Gina A. Zapara, Petitioner
• Michael D. & Christine R. Alexander, Petitioner
• Michael Gregorian & Yolanda Gregorian, a.k.a. Yolanda Trelles, Petitioners
• Michael Keller, Petitioner
• Michael P. Tulay, Petitioner
• Michael R. Motsko, Petitioner and Cheryl Manns, Intervenor, Petitioners
• Michael W. Keller, Petitioner
• Millard J. & Jacquie M. Scott, Petitioner
• Milton D. & Linda M. Peebles, Petitioner
• Moshe M. Melnik, Petitioner
• Nader Ghazitehrani and Farzaneh Zamanizadeh, Petitioners
• Nasser & Scottiann Zamani, Petitioner
• Nield & Linda Montgomery, Petitioner
• Norman John Haas, III & Susan Renee Haas, Petitioners
• Norman P. Schneller, Petitioner
• Norman W. Klootwyk, Petitioner
• NT, Inc, d.b.a. Natures Touch, Petitioners
• NT, Inc. v. Commissioner
• Omar Urbina Pineda, Petitioner
• Orion Contracting, Trust, Kevin Peter Carmel, General Manager, Petitioners
• Orlando J. & Christina E. Guerrero, Petitioner
• P.K. Ventures I Limited Partnership; Robert L. Rose, Tax Matters Partner, Petitioners
• Patricia Agnes Williams; Debbie Wales, Next Friend, Petitioners
• Patricia D. Arias, Petitioner
• Patrick J. McGowan, Petitioner
• Paul A. Gaskins, Petitioner
• Paul Bi-Yang Chen & Chiu-Mei Chen, Petitioners
• Paul Edwin Farrow, Petitioner
• People Place Auto Hand Carwash, LLC, Petitioner
• Peter K. Chow, Petitioner
• Phyllis J. Merendino, Petitioner
• Randy Gene & Kathie J. Shreve, Petitioner
• Rhett Rance & Alice Avila Smith, Petitioner
• Richard A. Cloward, Petitioner
• Richard A. Mullen, Petitioner
• Richard Bradley, Petitioner
• Richard D. Irving & Cynthia A. Burrough Irving, Petitioners
• Richard L. & Stephanie S. Barbee, Petitioner
• Richard Orin Berge, Petitioner
• Robert B. Keenan, Petitioner
• Robert C. & Gail K. Racine, Petitioner
• Robert C. & Patricia C. Humphrey, Petitioner
• Robert Conde' del'Giudice, Petitioner
• Robert D. & Patricia M. Braun, Petitioner
• Robert Dallas, Petitioner
• Robert E. & Lori K. Reichner, Petitioner
• Robert E. & Mary K. Adams, Petitioner
• Robert Ho, Petitioner
• Robert Hunter & Barbara A. Gridley, Petitioner
• Robert J. Merlo, Petitioner
• Robert L. Du Fresne & Carolyn S. Du Fresne, Petitioners
• Robert William Woods, Petitioner
• Rocke Richard LaBozetta, Petitioner
• Roger L. Sherer, Petitioner
• Ron Lykins, Inc., Petitioner
• Ronald W. Oman, Petitioner
• Roy & Antonette Barnes, Petitioner
• Russel S. Bankson, Petitioner
• Russell Whiting Packer, Petitioner
• Ruth Ann Gillings, Petitioner
• Samie M. & Nora L. Finch, Petitioner
• Scott Lynd Symonds, Petitioner
• Searcy M. Ferguson, Jr. & Elizabeth L. Ferguson, Petitioners
• Sedrick Celestin, Petitioner
• Shaun Dion Brandon, Petitioner
• Sherif S. Abdelhak a.k.a. Samuel A. Abel, Petitioners
• Stacey Lynn Reese, Petitioner
• Stejskal Enterprises Trust, Bonnie Stejskal, Trustee, Petitioners
• Steve Gerald Huisenfeldt, Petitioner
• Steven A. & Patricia A. Knish, Petitioner
• Steven Arnold Diem, Petitioner
• Susan Bocock & Jack Carl Ryals, Petitioners
• Sylvester H. Cain, Petitioner
• Teresa J. Fox, Petitioner
• Terrance LaShawn & Christy Shields, Petitioner
• Terri L. & Austin W. Hartsock, Petitioner
• Terrie Elaine Banks, Petitioner
• Terry Fred Burnham, Petitioner
• Theodore Major & Jacqueline Green, Petitioner
• Theodus J. Jordan, Petitioner
• Thomas & Janice Gleason, Petitioner
• Thomas B. Goldsby, Jr. & Sandra C. Goldsby, Petitioners
• Thomas Butti, Petitioner
• Thomas H. Cassel, III & Jonita M. Cassel, Petitioners
• Thomas J. Sweeney, Petitioner
• Thomas Joseph & Judith Jane Forristal, Petitioner
• Thomas R. Jones, Petitioner
• Thomas W. & Pamela A. Hill, Petitioner
• Thomas Wayne & Rosalie Geraldine Keene, Petitioner
• Timothy C. Robbins, Petitioner
• Timothy J. Coburn, Petitioner
• Timothy Nicholls, Petitioner
• Todd B. Guthrie, Petitioner
• Tony G. & Roberta A. Montgomery, Petitioner
• Tunji & Christina Mabinuori, Petitioner
• Untayia L. Chizer, Petitioner
• Walter Joseph Hess, Petitioner
• Walter Michael Alley, Petitioner
• Warren McKinnley Dowdy, Petitioner
• William A. Stewart, Petitioner
• William Anthony Knipp, Petitioner
• William C. & Josephine Houchin, Petitioner
• William D. & Betty J. Boyd, Petitioner
• William Edward Thomason, Petitioner
• William Lenihan, Petitioner
• William M. Leggett, Petitioner
• William R. Tinnerman, Petitioner
• William Reese, Petitioner
• Xhevair Ferko, Petitioner