United States Tax Court Decisions, 2007

300 published United States Tax Court opinions from 2007 in the CiteLaw law library. All years · All courts

• Abboud Kore, Petitioner
• Abdul Kamara, Petitioner
• Affiliated Foods, Inc., a Corporation, Petitioner
• Alex & Tonja Oria, Petitioner
• Alex B. Rhodes, Jr., Petitioner
• Alfred A. Diffee, Jr. & Norma J. Diffee, Petitioners
• Ali & Arlene Mohammadpour, Petitioner
• Amy A. Christman, Petitioner
• Andrew Chook, Petitioner
• Andrew Lenard Jones, Petitioner
• Andrew S. Cirbo, Petitioner
• Anthony J. & Mary Ann Capizzi, Petitioner
• Antonio O. Neal, Petitioner
• Arthur W. & Rita C. Miller, Petitioner
• Bakersfield Energy Partners, LP, Robert Shore, Steven Fisher, Gregory Miles and Scott McMillan, Partners Other Than the Tax Matters Partner, Petitioners
• Barbara A. Trimble-Gee, Petitioner
• Barbara E. Seaman, Petitioner
• Bea-Jaye Ware, Petitioner
• Belma Begic, Petitioner and Zamir Jahic, Intervenor, Petitioners
• Bidyut K. & Diana T. Bhattacharyya, Petitioner
• Bobbie E. Johnson, Petitioner
• Bobby Lorn & Libby C. Claborn, Petitioner
• Brad Daniel Clarke, Sr., Petitioner
• Bruce Millard, Petitioner
• Bryan Douglas Emmel, Petitioner
• Burnice Jerome Davis, Petitioner
• Calpo Hom & Dong Architects, Inc., Petitioner
• Caprice M. Teske, a.k.a. Caprice M. Stevenson, Petitioners
• Carl Klein, Petitioner
• Carmelo Montalbano, Petitioner
• Charles Mandeville, Petitioner
• Charles R. Cutler, Petitioner
• Cheryl A. Wolf, Petitioner
• Chester E. Davis, Petitioner
• Christiana Stamoulis, Petitioner
• Christine Ann Elliott, Petitioner
• Christopher M. & Caprice M. Teske, Petitioner
• Claude M. & Mary B. Ballard, Petitioner
• Colorado Mufflers Unlimited, Inc., Petitioner
• Connie Lucic, Petitioner and Michel J. Lucic, Intervenor, Petitioners
• Corky J. Self, Petitioner
• CRSO, Petitioner
• Cynthia Ann Schlosser, Petitioner
• Cynthia L. Rowe, Petitioner
• Dale P. Role, Petitioner
• Daniel & Kristen Panice, Petitioner
• Daniel C. Greer & Winnie L. Greer, Petitioners
• Daniel G. Callahan, Petitioner
• Daniel P. & Glenna J. Marple, Petitioner
• Daniel Wayne Webb, Petitioner
• Danielle N. Dubois-Matthews, Petitioner
• Danon Eugene Wesley, Petitioner
• Darwin J. & Peggy L. Albers, Petitioner
• David & Monika Zisskind, Petitioner
• David Brian Nolan, Petitioner
• David E. Benson, Petitioner
• Debra Anne Banderas, Petitioner
• Debra Bock, Petitioner
• Dennis L. & Margaret J. Knudsen, Petitioner
• Diane M. Barber, Petitioner
• Diane M. Barber, Petitioner
• Dimitri L. Harris, Petitioner
• Doris Lee Newsome, Petitioner
• Douglas Leroy & Nancy Helene Maxfield, Petitioner
• Douglas W. & Gail Caple, Petitioner
• Dovid & Marcia L. Goldfarb, Petitioner
• Duane D. & Ina R. Gay, Petitioner
• Duane R. Sundin, Petitioner
• Duane R. Sundin, Petitioner
• E. Joan Birkey & Larry E. Birkey, Petitioners
• E. Warren Goss, Petitioner
• Edward C. Seman, Jr., Petitioner
• Edward G. Castleman, Petitioner
• Edward Kazuo Ozaki, Petitioner
• Edward W. & Edith M. Arnold, Petitioner
• Edward W. Clough, Petitioner
• Eileen G. Akers, Petitioner
• Elsa Estelle Hopkins, Petitioner
• Elsie R. Garza, Petitioner
• Estate of Bonnie W. Deese, Deceased, Gladys Deese, Personal Representative, Petitioners
• Estate of Edward P. Roski, Sr., Deceased, Edward P. Roski, Jr., Executor, Petitioners
• Estate of Gertrude Zlotowski, Deceased; Gunther Grewe, Ancillary Administrator C.T.A., Petitioners
• Estate of Joseph Giamelli, Joann Giamelli, Executor, Petitioners
• Estate of Kwang Lee, Deceased, Anthony J. Frese, Executor, Petitioners
• Estate of Nancy Sblendorio, Deceased, Michael F. Poppo, Executor, Petitioners
• Esther R. Boone, Petitioner
• Evan & Carol Marcus, Petitioner
• Festus E. & Paulene Harris Obiakor, Petitioner
• Francine Edwards, Petitioner
• Frank H. Black & Marla C. Black, Petitioners
• Fred Sebastian, Petitioner
• G-5 Investment Partnership, H. Miles Investments, LLC, Tax Matters Partner; and Henry M. & Julie M. Greene, Partners Other Than the Tax Matters Partner, Petitioners
• Gary & Johnean Hansen, Petitioner
• Gary Lee Colvin, Petitioner
• Gary S. Brown & Julie A. Brown, Petitioners
• Geoff & Audrey Eyler, Petitioner
• George E. & Gloria Tschetschot, Petitioner
• Gerard & Audrey Kathleen Hennessey, Petitioner
• Giuseppe Evangelista, Petitioner
• Glenda M. Wipperfurth, Petitioner
• Graeme C. & Brenda S. Revell, Petitioner
• Greg Griffin, Petitioner
• Gregory J. Farris, Petitioner
• Hailu Yohannes Awlachew, Petitioner
• Harry Snyder, Petitioner
• Hector Prowse, Petitioner
• Howard K. Hager, Petitioner
• Hubert Joubert, Petitioner
• Ibrahim B. Keita, Petitioner
• In Touch Properties, LLC; David England, Tax Matters Partner, Petitioners
• Jack D. Eller, Petitioner
• Jack Daniel Chavez, Sr., Petitioner
• James A. & Joan H. Soholt, Petitioner
• James C. Harris, Petitioner
• James Grover, Petitioner
• James M. & Ruth J. Riley, Petitioner
• Janet Marie Wilson, Petitioner and Kenneth E. Wilson, Intervenor, Petitioners
• Jason Emanuel Ayala, Petitioner
• Jean Erick Fortius, Petitioner
• Jeanne E. Amarasinghe, Petitioner
• Jennifer C. Shaw, Petitioner
• Jennifer J. Kemper, Petitioner
• Jerry Joe Kerr, Petitioner
• Jin Xiong, Petitioner
• Joanne C. Austin, Petitioner
• Jody Schoolcraft-Burkey, Petitioner
• John Ballard, Petitioner
• John C. & Joan F. Stukes, Petitioner
• John Haynes, Jr., Petitioner
• John Joseph Stensgaard, Petitioner
• John Karason, Petitioner
• John O. Green, Petitioner
• John S. Burke, Petitioner
• Johnny Ayres, Petitioner
• Jonita Conner, Petitioner
• Jose Calvao, Petitioner
• Judith E. Schmick, Petitioner
• Julie A. Toth, Petitioner
• Jun Xia, Petitioner
• Kenneth E. Robinson, Petitioner
• Kenneth Holten & Marie K. Morilus Black, Petitioner
• Kenneth N. Headley, Petitioner
• Kevin & Deborah Keith, Petitioner
• Kevin Clare & Sarah Louise Moore, Petitioner
• Kevin F. & Shula K. Foley, Petitioner
• Kevin M. Moore, Petitioner
• Kim H. Barnes, Petitioner
• Kligfeld Holdings v. Commissioner
• Larry Bruce, Petitioner
• Larry J. & Sherilyn Wadsworth, Petitioner
• Laura Denise Seidel, Petitioner
• Laura E. Tudor, Petitioner
• Laura M. Gravelle, Petitioner
• Laurence L. Grabowski, Petitioner
• Lawrence L. Crane & Pamela J. Crane, Petitioners
• Lee B. Arberg & Melissa A. Quinn, Petitioners
• Lester Ronald Coleman, Petitioner
• Lewis v. Commissioner
• Lillie M. Tripp, Petitioner
• Linda D. Farmer, Petitioner
• Linda K. Minton, Petitioner
• Linda L. Pool, Petitioner
• Linda M. Myers, Petitioner
• Lisa Susan Kovitch, Petitioner and Richard P. Kovitch, Intervenor, Petitioners
• Lisa Winzen, f.k.a. Lisa Dickens Poe, Petitioners
• Lorenzo Battle, Petitioner
• Lucien Joseph Larvadain, Petitioner
• Magdalena Pacheco, Petitioner
• Manuel Ayala, Jr. & Carol A. Ayala, Petitioners
• Marc Perkel, Petitioner
• Mark S. & Lois A. Freme, Petitioner
• Martha Jane McNeely, Petitioner
• Mary Elizabeth Cumings, Petitioner
• Mary Joy Jackson, Petitioner
• Matthew G. Newcomb, Petitioner
• Meghan A. Prentiss, Petitioner
• Mehrdad Hamzeye Langroudi, Petitioner
• Michael & Calvineta Byard, Petitioner
• Michael C. Dodge, Petitioner
• Michael D. & Suzan L. Storer, Petitioner
• Michael Eisler, Petitioner
• Michael Ferguson, Petitioner
• Michael J. Rozzano, Jr. & Rose Marie Rozzano, Petitioners
• Michael L. Medkiff, Petitioner
• Michael Patrick & Debye Lee Leahy, Petitioner
• Michael Scott Snelgrove, Sr., Petitioner
• Michael V. & Mary Ann Domulewicz, Petitioner
• Mila Alemasov & Victor Popov, Petitioners
• Miranda E. Everett, Petitioner
• Mitra H. Salmassi, Petitioner
• Nance Eva Dehring, Petitioner
• Nancy L. & Gerald L. Harper, Petitioner
• Neil Jerome Proctor, Petitioner
• Neil Malcolm Cowie & Karen Christine Shunk, Petitioners
• Nicholas D. Newton, Petitioner
• Norman P. Schiff, Petitioner
• Obie Harris & Quincy Ramsay, Petitioners
• Orlando Bujosa, Petitioner
• Orlun K. Jones, Petitioner
• Otis L. & Tabitha Pimpleton, Petitioner
• Patricia H. Devlin, Petitioner
• Patrick G. & Valerie V. O'Malley, Petitioner
• Paul B. Dietsche, Petitioner
• Paul B. Dietsche, Petitioner
• Paul E. Ballmer, Petitioner
• Paul J. Charpentier, Petitioner
• Paul L. Bowman, Petitioner
• Paul M. & Wanda E. Harmon, Petitioner
• Paul Marcillese Shelton & Felicia Laverne Graham, Petitioners
• Paula J. Elliott, Petitioner
• Perkins v. Commissioner
• Perry C. Krape, Petitioner
• Petaluma FX Partners, LLC, Ronald Scott Vanderbeek, A Partner Other Than the Tax Matters Partner, Petitioners
• Peter Buah, Petitioner
• Peter D. Adkison, Petitioner
• Peter D. Dahlin Attorney At Law, P.S., Petitioner
• Peter P. & Karen R. Baltic, Petitioner
• PSB Holdings, Inc., Petitioner
• Ragnhild Anne Westby, Petitioner
• Ralph Tashjian, Petitioner
• Randy A. Belmont, Petitioner
• Reinaldo & Ernestina Moracen, Petitioner
• Rex E. Cotten, Petitioner
• Rhonda D. White, Petitioner
• Rhonda K. Juell, a.k.a. Rhonda K. Juell-Podlak, Petitioner, and Glenn M. Evans, Intervenor, Petitioners
• Richard Allan & Corinne Lucille Balser, Petitioner
• Richard Edwin & Eva Ruth Elder, Petitioner
• Richard G. Keene, Petitioner
• Richard L. Owens, Jr., Petitioner
• Richard M. Downing, Petitioner
• Richard Mark Hilton, Petitioner
• Richard S. Cotler, Petitioner
• Richard Thomas Williams, Petitioner
• River City Ranches #1 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #2 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #3 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #4 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #5 Ltd.; Jeffry Bergamyer, Tax Matters Partner; River City Ranches #6 Ltd.; Jeffry Bergamyer, Tax Matters Partner, Petitioners
• Robby Goodale Gilbert, Petitioner
• Robert & Ines M. Gillespie, Petitioner
• Robert A. White, Petitioner
• Robert D. & Carol A. Berryman, Petitioner
• Robert E. Drake, Jr., Petitioner
• Robert F. Dillon, Petitioner
• Robert J. Guadagno, Petitioner
• Robert L. & Brenda J. Tarter, Petitioner
• Robert P. Schneider, Petitioner
• Robert Thomas Walters, Petitioner
• Robertson Strong & Apgar Architects, PC, Petitioner
• Robin T. Hardie, Petitioner
• Roger Pavlica, Petitioner
• Ronald & Judith Francis, Petitioner
• Ronald E. Byers, Petitioner
• Ronald Z. Thompson, Petitioner
• Roosevelt Wallace, Petitioner
• Royce A. Ellis, Petitioner
• Sandra Holmes, Petitioner
• Sandrea Maryann & Robert Maynard Woehl, Petitioner
• Scott A. Lewis, Petitioner
• Scott E. & Ellen J. Hulse, Petitioner
• Scott W. Cosby, Petitioner
• Shahrooz S. Jamie & Shida S. Jamie, Petitioners
• Shane Stevens, Petitioner
• Sherrel & Leslie Stephen Jones, Petitioner
• Shlomo Limor, Petitioner
• Stacy N. Davenport, Petitioner
• Stanley A. & Connie A. Wasik, Petitioner
• Stanley C. Cameron, Petitioner
• Stanley C. Wolcott, Petitioner
• Steven Rudolph Kaldi, Petitioner
• Stone Canyon Partners, JCB Stone Canyon Investments, LLC, Tax Matters Partner, Petitioners
• Stuart Raymond & Velvet Fenner Quartemont, Petitioner
• Susan Kay Dowell, Petitioner
• Suzanne E. Barrera, a.k.a. Suzanne E. Battle, Petitioners
• Suzanne Vance Fain a.k.a. Suzanne Fain-Poisson, Petitioners
• Tae M. & Young J. Kim, Petitioner
• Tae M. & Young J. Kim, Petitioner
• Taquisa Devon Mackey, Petitioner
• Theodore Major & Jacqueline Green, Petitioner
• Theodore Skeriotis, Petitioner
• Thomas A. Schroeder, Petitioner
• Thomas J. Nehrlich, Petitioner
• Thomas J. Ratke & Bonnie F. Ratke, Petitioners
• Thomas Olan Maxton, Jr., Petitioner
• Tobias & Gertrude O. Weiss, Petitioner
• Toni L. Sarchett, Petitioner
• Tyson Foods, Inc. & Subsidiaries, Petitioner
• Victoria K.M. Freulich, Petitioner
• Victoria Rae Moore, Petitioner
• Vitamin Village, Inc., Petitioner
• Warren D. Ward, Petitioner
• Warren R. Follum, Petitioner
• Wayne Allen Mootz, Petitioner
• Wayne D. Blake, Petitioner
• Wayne T. Howard, Petitioner
• Webber Douglas Gilmer, Petitioner and Minnie Payton, Intervenor, Petitioners
• Western Management, Inc., Petitioner
• William F. Middleton, Petitioner
• William Franklin Salzman II, Petitioner
• William M. Smith, Petitioner
• William R. & Betty O. Bass, Petitioner
• Willie D. & Gabriela Irene Outlaw, Petitioner
• Wilson D. Watson, Petitioner
• Zane D. & Debbie L. Worman, Petitioner