United States Tax Court Decisions, 2009

273 published United States Tax Court opinions from 2009 in the CiteLaw law library. All years · All courts

• 3K Investment Partners, 3K Investments LLC, Tax Matters Partner, Petitioners
• A. J. Jones, Petitioner
• Abdasslam & Susan Alami el Moujahid, Petitioner
• Ako D. Thomas, Petitioner
• Alex & Helen A. Giannaris, Petitioner
• Alexander Dominic Senulis, Jr., Petitioner
• Andrew Banks, Petitioner
• Andrew I. Walzer, Petitioner
• Angela Bibb-Merritt, Petitioner
• Angela Lee Sloan, Petitioner
• Ann M. LaPlante, Petitioner
• Anthony D. & Misty L. Hough, Petitioner
• Anthony G. Michael, Petitioner
• Anthony Martino, Jr. & Mikelin Martino, Petitioners
• Anthony Oropeza, Petitioner
• Arianel Torres, Petitioner and Franz Hurtado, Intervenor, Petitioners
• Barnabas E. Williamson, Petitioner
• Bausch & Lomb Incorporated and Consolidated Subsidiaries, Petitioner
• Bernice E. Akanno, Petitioner
• Bill S. & Carolyn M. McGowen, Petitioner
• BLAK Investments, Kyle W. Manroe Trust, Robert & Lori Manroe, Trustees, Tax Matters Partner, Petitioners
• Blake Hyun Seo, Petitioner
• Bradford M. Daniel, Petitioner
• Bruce A. & Donna M. Rice, Petitioner
• C. Michael & Gwendolyn E. Willock, Petitioner
• Capital One Financial Corporation And Subsidiaries, Petitioner
• Carlos A. & Ana Maria Senra, Petitioner
• Carolyn D. Hemrick, Petitioner
• Cathy Marie Lantz, Petitioner
• Christina Marie Thompson McGrath, Petitioner
• Christopher Olan Garrin, Petitioner
• CLP Promisee LLC, WMC Realty Corp., Tax Matters Partner, Petitioners
• Consolidated Investors Group, Steven G. Luca, Tax Matters Partner, Petitioners
• Cora Taylor, Petitioner
• Country Pine Finance, LLC, Richard A. Phillips, Tax Matters Partner, Petitioners
• Craig Gebo, Petitioner
• Craig J. Casey, Petitioner
• Cynthia Lois Brockington, Petitioner
• D'Re I. Stergios, f.k.a. D'Re I. Murray, Petitioner and James M. Murray, Intervenor, Petitioners
• Daniel K. McAfee & Melissa A. Allen, Petitioners
• Darlene Martinez, Petitioner
• Daryl L. Koelemay, Petitioner
• David & Trang Le, Petitioner
• David De Haas, Petitioner
• David Lee Smith & Mary Julia Hook, Petitioners
• David R. & Susan Pack, Petitioner
• David Timothy & Jennifer F. Heydt, Petitioner
• Dawn Crystal Thompson, Petitioner
• Dearon & Rochelle L. Mattox, Petitioner
• Deborah L. Watts, Petitioner
• Delminda M. Cartier a.k.a. Delminda M. Costa, Petitioners
• Delysia B. Gronbeck, Petitioner
• Dennis R. Di Ricco and Connie D. Di Ricco, a.k.a. Cornelia Patricia Doherty, Petitioners
• Derrolyn & Terry Steele, Petitioner
• Diane S. Harris, Petitioner and Charles M. Harris, Intervenor, Petitioners
• Donald A. Benzin, Petitioner
• Donald Addie, Petitioner
• Donald W. & Kathryn W. Wallis, Petitioner
• Donna R. Space, Petitioner
• Dougal C. & Diane N. MacDonald, Petitioner
• Douglas A. Schmuecker, Petitioner
• Edilberto Tomas & Salvie Villaflor Guerrero, Petitioner
• Elizabeth B. Chapman, Petitioner
• Estate of Anne Y. Petter, Deceased; Terrence D. Petter, Personal Representative, Petitioners
• Estate Of Cloyd F. Angle, Deceased. Bonnie J. Angle, Special Administrator, and Bonnie J. Angle, Petitioners
• Estate of Edsel F. Stiel, Deceased, Laurie Stiel, Special Administrator and Laurie Stiel, Petitioners
• Estate of Erma V. Jorgensen, Deceased, Jerry Lou Davis, Executrix, and Jerry Lou Davis and Gerald R. Jorgensen, Co-Trustees, Petitioners
• Estate of Eugenia F. Williams, Deceased; First Tennessee Bank, N.A., Executor, Petitioners
• Estate of John David McCoy, Deceased, Michele McCoy, Personal Representative, Petitioners
• Estate of Marjorie deGreeff Litchfield, Deceased, George B. Snell and Peter deGreeff Jacobi, Co-Executors, Petitioners
• Estate of Samuel P. Black, Jr., Deceased, Samuel P. Black, III, Executor, Petitioners
• Estate of Valeria M. Miller, Deceased, Virgil G. Miller, Executor, Petitioners
• Estelle Kersh, Petitioner
• Esther Njoroge & Paul Kibiro, Petitioners
• Eugene & Glenda Dollander, Petitioner
• Eugene M. Dinino, Petitioner
• Fernando Powers, Petitioner
• Francis J. & Andrea P. Bogus, Petitioner
• Frank Sawyer Trust of May 1992, Transferee, Carol S. Parks, Trustee, Petitioners
• Gary R. Fears, Petitioner
• Gary W. & Regina G. Steele, Petitioner
• Gary W. Swanson, Petitioner
• Gateway Hotel Partners, LLC, Gateway Interest Acquisition Corp., Tax Matters Partner, Petitioners
• George & Susan Gist, Petitioner
• George D. & Lillian M. Shollenberger, Petitioner
• George M. & Mackie Finney, Petitioner
• Glen Robert Broemer, Petitioner
• Glenda J. Strand, Petitioner
• Gregory Paul Grunsted, Petitioner
• Hartford & Josephine Shelton, Petitioner
• Harvey S. & Willyce Barr, Petitioner
• Hawaiian Isles Enterprises, Inc., Petitioner
• Henry & Susan F. Samueli, Petitioner
• Henry Lee Scott, Petitioner
• Hopkins Partners; Cleveland Airport Hotel Limited Partnership, Tax Matters Partner, Petitioners
• J. Maurice Herman, Petitioner
• Jack M. Chakoian, II & Kim M. Chakoian, Petitioners
• James D. Baber, Petitioner
• James J. Rosemann, Petitioner
• James L. & Marla J. Tarpo, Petitioner
• James R. & Carol K. McCormack, Petitioner
• James T. & Tiffany A. Manning, Petitioner
• James T. & Tiffany A. Manning, Petitioner
• James W. & Mattie M. Johnson, Petitioner
• James Zigmont, Petitioner
• Janet S. Smiley, Petitioner
• Jayne A. Briseno, Petitioner
• Jeffrey C. & Renee M. Milton, Petitioner
• Jeffrey K. & Kristine K. Bergmann, Petitioner
• Jenean Dyan Simmons, Petitioner
• Jeremiah Francis O'Neill, Petitioner
• Jerome Francis Schmitt, Petitioner
• Jess Willard Canterbury, Petitioner
• Jill E. Hager, Petitioner
• Jody Lynn Harper, Petitioner
• Joel I. Beeler, Petitioner
• John B. Rice, Petitioner
• John Delgado, Petitioner
• John Francis O'Rourke, Petitioner
• John H. Wong, Petitioner
• John Herbert Schoppe, Petitioner
• John J. McGowan, Petitioner
• John M. & Patricia M. Lane, Petitioner
• John M. Rodriguez, Petitioner
• John Thomas Warren, Petitioner
• John Y. Ding & Linda H. Zhang, Petitioners
• Johnny D. & Candy L. Foriest, Petitioner
• Jonell S. Durand & Sedelia R. Durand, Petitioners
• Joseph B. Williams, III, Petitioner
• Joseph E. & Cecilia A. Morrissey, Petitioner
• Joseph F. Rodkey, Jr., Petitioner
• Joseph Hakim, Petitioner
• Kenneth O. & Althea C. Garcia, Petitioner
• Kennie Blackmon, Petitioner
• Kenyetta Euyvonne Giles Haynes, Petitioner
• Kevin T. Doherty, Petitioner
• Khadija Duma, Petitioner
• Khairy E. Aref, Petitioner
• Kiva Dunes Conservation, LLC, E.A. Drummond, Tax Matters Partner, Petitioners
• Kulvinder S. Boparai, Petitioner
• Larry D. Klaas, Lisa G. Klaas and Apex Insurance Company, an Anguilla British West Indies Corporation, Petitioners
• Lawrence Everette & Jessie Hill, Petitioner
• Lee Michael Lawson, Petitioner
• Lee Thomas, Petitioner
• Leedreau, LLC, Leonia M. Boudreau, Sole Member, Petitioners
• Leland B. & Brenda J. Bruns, Petitioner
• Les Hicks, Petitioner
• Leslie Adorno De Chacing & Jose Chacin, Petitioners
• Leslie Freeman, Jr., Petitioner
• Levi K. Hodges, Petitioner
• Lillian Doreen Villela-Wilcox, Petitioner and David J. Wilcox, Intervenor, Petitioners
• Lisa & Brian A. Symonette, Petitioner
• Lisa R. Coleman, Petitioner
• LKF X Investments, LLC, LKF X Capital Corporation, Tax Matters Partner, Petitioners
• Loren R. & Dawn Kopseng, Petitioner
• Lori A. Singleton-Clarke, Petitioner
• Luis H. & Margarita M. Carranza, Petitioner
• LVI Investors, LLC; John K. Luke, Tax Matters Partner, Petitioners
• Marcia Trescott Helmick & Robert P. Helmick, Petitioners
• Mark Lavern & Sheryl L. Squier, Petitioner
• Mark Rupert Knop, Petitioner
• Martin Wade Gordon, Petitioner
• Mary Ann & Thomas O'Meara, Petitioner
• Mason v. Commissioner
• Matthew P. Loveland & Kellie J. Loveland-Magnuson, Petitioners
• Mattie Marie Mason, Petitioner
• Medical Practice Solutions, LLC, Carolyn Britton, Sole Member, Petitioners
• Melvin J. Irions, Petitioner
• Michael & Lynn Slaboch Olson, Petitioner
• Michael & Sheryl Williams, Petitioner
• Michael David Lieber, Petitioner
• Michael E. & Catherine K. Kohn, Petitioner
• Michael O. & Sheryl Anne Williams, Petitioner
• Michael Scott Ioane & Shelly Jean Olson-Ioane, Petitioners
• Micheal & Chantel Davis, Petitioner
• Michelle L. & Duke T. Hwynn, Petitioner
• Mollie E. Smith, Petitioner
• Morris E. George, Petitioner
• Nancy Badayos Magimot, Petitioner
• New Phoenix Sunrise Corp. & Subsidiaries v. Commissioner
• Nick R. Hughes, Petitioner
• Noel Nelson, Petitioner
• Ocmulgee Fields, Inc., Petitioner
• Otis E. & Judy Robertson, Petitioner
• Owen E. Smith, Petitioner
• Patricia Ann Horsley, Petitioner
• Patrick T. & Leanne S. Furey, Petitioner
• Paul D. & Alicia Garnett, Petitioner
• Paul J. & Allen C. Prinster, Petitioner
• Paul J. Twaragowski, Petitioner
• Paul Rudnick, Petitioner
• Peggy L. & Brady N. Richmond, Petitioner
• Peter I. & Daria A. Basalyk, Petitioner
• Peter M. Comensoli, Petitioner
• Phillip David Hickey, Petitioner
• Porter v. Commissioner
• Preston Reece & Carolyn Young-Reece, Petitioners
• Rafael Alex Contreras, Petitioner
• Ricardo Garcia Pacheco & Ana Milian, Petitioners
• Richard & Brenda Lee Liu, Petitioner
• Richard & Mabel Kelby, Petitioner
• Richard Glen & Robin Venet, Petitioner
• Richard John Florance, Jr., Petitioner
• Richard John Florance, Jr., Petitioner
• Richard S. Moulton, Jr., Petitioner
• Robert E. & Judith C. Dansby, Petitioner
• Robert F. & Joy Melvin, Petitioner
• Robert J. Kennedy, Petitioner
• Robert Powell, Petitioner
• Robert Ruiz, Petitioner
• Robert T. & Jennifer L. Bailey, Petitioner
• Robinson Knife Manufacturing Company, Inc. and Subsidiary, Petitioner
• Roger A. & Colleen C. Burton, Petitioner
• Ron Lykins, Inc., Petitioner
• Ronald D. & Ann S. Young, Petitioner
• Ronald W. Davenport, Petitioner
• RS Tyson & Associates, Inc., Petitioner
• Sally Kirshenbaum, Petitioner
• Sanjay & Rashmi Kohli, Petitioner
• Santa Fe Pacific Gold Company and Subsidiaries, by and through its successor in interest Newmont USA Limited, Petitioner
• Santini Stone, LLC, Petitioner
• Sara Lynn Williamson, Petitioner
• Sarah Marquez, Petitioner
• Scott A. & Selina R. McClure, Petitioner
• Scott Williams & Virginia May Smith, Petitioner
• Sean Kieran & Kerry Ann Hegarty, Petitioner
• Sharon R. Davis, Petitioner
• Shri G. & Sudha Agarwal, Petitioner
• Sonny G. Lewis, Petitioner
• Steed A. & Shonna K. Martin, Petitioner
• Stella A. DeVito, Petitioner
• Stephanie Renae Hardin, Petitioner
• Stephen & Karen Meeh, Petitioner
• Steve A. Harry, Petitioner
• Steven Lenard & Jamie Teague-Lenard, Petitioners
• Steven M. McDaniel, Petitioner and Danielle Azcona, Intervenor, Petitioners
• Susan D. Thompson, Petitioner
• Suzanne Gormeley, Petitioner
• Suzanne J. Pierre, Petitioner
• Suzanne L. Porter a.k.a. Suzanne L. Holman, Petitioners
• Taproot Administrative Services, Inc., Petitioner
• Terence E. Shanley, Petitioner
• Terrell Michael Eubanks, Petitioner
• TG Missouri Corporation f.k.a. TG (U.S.A.) Corporation, a Missouri Corporation, Petitioners
• TGI Enterprises, Inc., an Oklahoma Corporation, Petitioner
• Thomas & Deborah McIntyre, Petitioner
• Thomas A. & Vernester O. Johnson, Petitioner
• Thomas B. & Labelle D. Lance, Petitioner
• Thomas Butti, Petitioner
• Thomas E. & Iris M. Tilley, Petitioner
• Thomas G. & Patricia W. Ricks, Petitioner
• Thomas J. Woody, Petitioner
• Thomas P. Brennan, Petitioner
• Thomas R. Tavella, Petitioner
• Thomas W. Corson, Petitioner
• Timothy Burke, Petitioner
• Timothy P. Foster, Petitioner
• Tom I. Lincir, Petitioner
• Tomi M. Peterson & Marilynn J. Peterson, Petitioners
• Trinity Industries, Inc. And Subsidiaries, Petitioner
• Union Carbide Corporation and Subsidiaries, Petitioner
• Veritas Software Corporation & Subsidiaries, Symantec Corporation (Successor in Interest to Veritas Software Corporation & Subsidiaries.), Petitioner
• Virginia Diana Sykes, a.k.a. Virginia Britt, Petitioner and William S. Britt, Intervenor, Petitioners
• Virginia Historic Tax Credit Fund 2001 LP, Virginia Historic Tax Credit Fund 2001, LLC, Tax Matters Partner, Petitioners
• Von H. Argyle, Petitioner
• Wayne Robert & Nanette Risley, Petitioner
• West Covina Motors, Inc., Petitioner
• William G. Halby, Petitioner
• William H. Stockton, Petitioner
• William Ray Cessna, Petitioner
• Wilmington Partners L.P., Wilmington Management Corp., Tax Matters Partner, Petitioners
• Woodbury Rug Company, Inc., Petitioner
• Yvonne R. & Robert E. Kovacevich, Petitioner