United States Tax Court Decisions, 2008

239 published United States Tax Court opinions from 2008 in the CiteLaw law library. All years · All courts

• Aaron D. & Leslie P. Brown, Petitioner
• Ad Dickson Oji, Petitioner
• Akin Falodun, Petitioner
• Alan Lee & Debi Marie Kuykendall, Petitioner
• Albert Anderson, Petitioner
• Alberto Campos, Petitioner
• Alfred Castro Espinoza, Petitioner
• Alvin Floyd Cottrell, Sr., Petitioner
• Ancil N. Payne, Jr. & Mary E. K. Payne, Petitioners
• Andrea C. Casula, Petitioner
• Andrew McCoy, Petitioner
• Angelo N. & Jo E. Grandelli, Petitioner
• Anthony D. Long, Petitioner
• Arriane Redmond, Petitioner
• Arthur Dalton, Jr. & Beverly Dalton, Petitioners
• Ashwani K. & Sveltlana K. Sharma, Petitioner
• Augusto & Maria Negret, Petitioner
• Austin D. Yanke, Petitioner
• Barrow, Aldridge and Co., Petitioner
• Barry Michaelis, Petitioner
• Bernard P. & Lorraine C. Balck, Petitioner
• Bernard W. & Deborah L. Evers, Petitioner
• Bernie Riley, Petitioner
• Bettie J. Ingram, Petitioner
• Bevin Anna Lynch, Petitioner
• Blake Sime & Susan M. Atkin, Petitioner
• Brian E. & Sandra Shermer Good, Petitioner
• Callahan v. Commissioner
• Candice T. Whitman, Petitioner
• Carl Robert Wagenknecht, Jr., Petitioner
• Carl Robert Wagenknecht, Jr., Petitioner
• Carlos Franco, Petitioner
• Carlos Samaniego & Bertha E. Lucas, Petitioners
• Charlene Donia Strinz n.k.a. Charlene Montour, Petitioners
• Charles A. Robinson, Petitioner
• Charles B. Covert, Petitioner
• Charles D. Helbig, Petitioner
• Charles M. Williams, Petitioner
• Cimberly Catherine Clarke-Lewis, Petitioner
• Clarissa Ybarra, Petitioner
• Countryside Limited Partnership, CLP Holdings, Inc., Tax Matters Partner, Petitioners
• Cynthia G. Wilcox, Petitioner
• Daniel D. Naber, Petitioner
• Dante & Sandi Perano, Petitioner
• David & Beverly Altman, Petitioner
• David Bach, Petitioner
• David C. Choe, Petitioner
• David C. McDonald, Petitioner
• David Isaac Plotinsky, Petitioner
• David K. Carlson, Petitioner
• Dean Fangonilo, Petitioner
• Denis M. & Yolanda Doyle, Petitioner
• Dennis L. & Margaret J. Knudsen, Petitioner
• Dennis Wilson, Petitioner
• Diane & Frank Burkley, Petitioner
• Diane J. Sanderlin, Petitioner
• Dominic Maga, Petitioner
• Dominick J. Vincentini, Petitioner
• Donald Jerome Fritz & Donna Fritz, Petitioners
• Donald L. & Evelyn Russell, Petitioner
• Dorothy E. Woodard, Petitioner
• Douglas K. & Gayle L. Barrett, Petitioner
• Durant & Mette Cephers, Petitioner
• Earl W. & Marilyn L. McClaskey, Petitioner
• Edwin F. Thorne, Sr., Petitioner
• Ellis & Norma Crum, Petitioner
• Elouise Lorreta & Raymond Albert Hawkins, Petitioner
• Emily Velez, Petitioner
• Ernest Enax, Petitioner
• Estate of Anna Mirowski, Deceased, Ginat W. Mirowski and Ariella Rosengard, Personal Representatives, Petitioners
• Estate of Helen Christiansen, Deceased, Christine Christiansen Hamilton, Personal Representative, Petitioners
• Estate of Marvin E. Greenfield, Deceased; Barbara Greenfield, Personal Representative; and Barbara Greenfield, Petitioners
• Estate of Mary Roppolo Artall, Deceased, Jasper Artall, Betty Jo Artall Vollenweider, Ralph Artall, Co-Executors,, Petitioners
• Estate of Mary V. Allison, Donor, Deceased, Daniel B. Allison, II, Personal Representative, Petitioners
• Estate of Thelma G. Hurford, Deceased, Donor; G. Michael Hurford, Independent Executor, Petitioners
• Eugenia Gonzalez, Petitioner
• Exploratory Research, Inc., Petitioner
• F. Wade Nossaman, Petitioner
• First Sunny Day Family Limited Partnership, Jerome Schechter, Tax Matters Partner, Petitioners
• Frank B. & Elaine E. Kimball, Petitioner
• Frederick W. & Luckana Roecker, Petitioner
• Gaetano P. Drago, Petitioner
• Gary Cummings, Petitioner
• Geordan C. & Samantha S. McQuiston, Petitioner
• George & Hazelann Tateosian, Petitioner
• Glen Godby, Petitioner
• Godfrey L.C. Phelps, Petitioner
• Gregory H. Haubrich, Petitioner
• Grutman-Mazler Engineering Inc., Petitioner
• Hasan Huseyin Babaturk, Petitioner
• Hassan S. Niyitegyeka, Petitioner
• Hendy J. Appleton, Petitioner
• Henry J. & Patricia K. Langer, Petitioner
• Henry M. Lloyd, Petitioner
• Hoi Thi Huynh, Petitioner
• Howard & Rebecca Pate, Petitioner
• Hubert Enterprises, Incorporated, successor by Merger to Hubert Holding Company, Petitioner
• Jack E. & Ruth I. Christians, Petitioner
• Jack M. & Aimee J. Mezrah, Petitioner
• James A. Matthews, Petitioner
• James M. & Chau L. Sherman, Petitioner
• James R. & Linda L. Rutherford, Petitioner
• Jane Frances Schwind f.k.a. Jane Frances Skolnick, Petitioners
• January Transport, Inc., Petitioner
• Jay Andrew Reindl, Petitioner
• Jeffrey M. & Cassandra M. Bigler, Petitioner
• Jesse Williams, Jr. & Gwendolyn F. Williams, Petitioners
• Jodene Seamons, Petitioner and John Alan Davis, Intervenor, Petitioners
• John E. & Sandra L. West, Petitioner
• Jonathan L. Hall, Petitioner
• Joseph Carione, Petitioner
• Joseph Cornelius, Petitioner
• Joseph D. & Elizabeth M. Dunne, Petitioner
• Joseph D. & Rebecca K. Lease, Petitioner
• Joseph P. & Mary A. Dyer, Petitioner
• Jozsef & Zsuzsanna Balla, Petitioner
• Julie K. McCammon, Petitioner
• Kabongo L. Kalubi, Petitioner
• Kanokwan Smith, Petitioner
• Karen Hodsdon, Petitioner
• Kathleen Sullivan Alioto, Petitioner
• Kelvin & Arlene Jackson, Petitioner
• Kenneth Davis, Petitioner
• Larry G. & Maria A. Walton Mitchell, Petitioner
• Leo & Shawn M. Stephens, Petitioner
• Leo P. Connolly, Petitioner
• Leslie B. Bennett, Petitioner
• Linda C. Rice, Petitioner
• Lisa H. Green, Petitioner
• Lois Wiener, Petitioner
• Lonnie C. & Tracey Y. Lakes, Petitioner
• Lourdes Vasquez, Petitioner
• Luciano Fernandez, Petitioner
• Luckens Felix, Petitioner
• Marco E. Brown, Petitioner
• Marilyn L. Raga, Petitioner
• Mark A. & Diane J. Crompton, Petitioner
• Mark A. & Julie R. Doyle, Petitioner
• Mark N. & Marla R. Kantor, Petitioner
• Marko Filipovich, Petitioner
• Martin Nitschke, Petitioner
• Marvin E. & Linda Martin, Petitioner
• Mary C. Theurer, Petitioner
• Maxine Smith, Petitioner
• Michael J. Kulzer & Jan K. Bielman-Kulzer, Petitioners
• Michael Leon & Karin Policky Tilley, Petitioner
• Michael Neil McWhorter, Petitioner
• Michael R. Birdsill & Melanie J. Birdsill, Petitioners
• Michael T. Hawkins, Petitioner
• Michael Wayne & Joan Elizabeth Bedwell, Petitioner
• Mike Kurtz, Petitioner
• Milton Christopher Snead, Jr., Petitioner
• Morteil Williams, Petitioner
• Morton L. Ginsberg, Petitioner
• Moshe Shafrir & Lilia Valitova, Petitioners
• Motrya Olha Mayewsky, Petitioner
• Muhammad McNeill, Petitioner
• Nacoleon James Hillsman, Jr., Petitioner
• Natalya Guterman, Petitioner
• New York GuangDong Finance, Inc., Petitioner
• NextEra Energy, Inc., and Subsidiaries, Petitioner
• Nicolas Mack, Petitioner
• Oralia Pavia, Petitioner
• Orlie E. Fay, Petitioner
• Patricia M. Middleton, Petitioner
• Patrick J. McGowan, Petitioner
• Paul J. Kennedy, Petitioner
• Paul L. & Caryn Ann Brecht, Petitioner
• Petaluma FX Partners, LLC v. Commissioner
• Petaluma FX Partners, LLC, Ronald Scott Vanderbeek, A Partner Other Than the Tax Matters Partner, Petitioners
• Peter Showler, Petitioner
• Philip Albert & Ana M. Hendeles, Petitioner
• Ralph Thomas Whitecavage, Petitioner
• Ralston Purina Company and Subsidiaries, Petitioner
• Randall E. Runquist, Petitioner
• Randolph Bruce & Rita C. Beasley, Petitioner
• Raymond L. Monk, Jr., Petitioner
• Regan D. & Susan A. Reedy, Petitioner
• Reginald C. Scott, Petitioner
• Renita Rose Best, Petitioner
• Reynard Campbell, Petitioner
• Richard A. & Cathy G. Prudhomme, Petitioner
• Richard A. Custer, Petitioner
• Richard Keith McFarland, Petitioner
• Richard W. Fields, Petitioner
• Robert & Vienna Leshin, Petitioner
• Robert Emmett McArdle, III, Petitioner
• Robert M. Daniels, Petitioner
• Rodolfo C. Uy, Petitioner
• Ronald & Susan Rosenblatt, Petitioner
• Ronald A. Tash, Petitioner
• Ronald B. & Annette C. Talmage, Petitioner
• Roni Ytshaky, Petitioner
• Rosalyn Mapp Fretty, Petitioner and Randolph Mapp, Intervenor, Petitioners
• Rose Lynn Richmond, Petitioner
• Roxanne M. Toppi, Petitioner
• Russell D. Kinney & Heather R. Kinney, Petitioners
• S & M Trust No. 1, Margarette S. McMahan, Trustee, Petitioners
• Samater & Ashaka H. Farah Abdikarim, Petitioner
• Samuel D. Bates, Petitioner
• Sean T. Nordquist, Petitioner
• Shaun D. Ryan, Petitioner
• Shawn Timothy Hynes, Petitioner
• Sheri A. Willis, Petitioner
• Shoilen Christopher & Geeti Ghose, Petitioner
• Signature Impressions, Inc., Petitioner
• Solution Plus, Inc., Petitioner
• Stanley A. Cook, Petitioner
• Stanley Sheldon & Laura Sarah Kradman, Petitioner
• Stephen & Karen Meeh, Petitioner
• Steve A. Harry, Petitioner
• Steven & Van Le, Petitioner
• Steven Eugene Cobaugh, Petitioner
• Steven F. Ohrman, Petitioner
• Steven G. & Elaine R. Stroube, Petitioner
• Steven P. & Jaime Nelson, Petitioner
• Teresa M. Brown, Petitioner
• Terry R. & Margaret E. Reiter, Petitioner
• Thomas & Juda L. Jarrett, Petitioner
• Thomas P. Ruggeri, Petitioner
• Tommy Dale & Alma R. Carder, Petitioner
• Tomoko Homza, Petitioner
• Valdy Olender, Petitioner
• Veronica L. Foster, Petitioner
• Vincent F. & Elizabeth R. Dailey, Petitioner
• Virgilio M. & Magdalena R. Bascos, Petitioner
• Wade V. Shang, Petitioner
• Walter J. Przewoznik, Petitioner
• Wellpoint, Inc., f.k.a. Anthem, Inc., Successor In Interest to Anthem Insurance Companies, Inc., & Subsidiaries, Petitioners
• West Covina Motors, Inc., Petitioner
• Whitehouse Hotel Limited Partnership; QHR Holdings-New Orleans, Ltd., Tax Matters Partner, Petitioners
• William D. & Judith A. Jamieson, Petitioner
• William G. & Jacqueline R. Schwartz, Petitioner
• William L. Solomon, Jr. & Sharon A. Jackson, Petitioners
• William Magdalin, Petitioner
• William R. & Kathleen S. Weber, Petitioner
• William W. Manlove, III & Lynn A. Fenton, Petitioners
• Yvonne Thomas, Petitioner
• Zellard & Cheryl D. Lemon, Petitioner