United States Tax Court Decisions, 2010

260 published United States Tax Court opinions from 2010 in the CiteLaw law library. All years · All courts

• Aileen Yat Muk Lam & Shaoping Chang, Petitioners
• Albert D. Campbell, Petitioner
• Albert Lawrence Bomer, Jr., Petitioner
• Alden J. & Nancy E. Appleton, Petitioner
• Allan L. Blank, Petitioner
• Allison Lea Mullins, Petitioner & Billy Craig Mullins, Intervenor, Petitioners
• Alma Perez, Petitioner
• Amanda Gentry, Petitioner
• Andre Keith Moore, Petitioner
• Andrea Fabiana Orellana, Petitioner
• Andrew A. Shah, Petitioner
• Angela J. Brown, Petitioner
• Anjum Shiekh, Petitioner
• Anonymous, Petitioner
• Antoinette Withers, Petitioner
• Arnold Freedman, Petitioner
• Assured Source, Inc., a Michigan Corporation, Petitioner
• Bahman Ahmadian & Zahra Moghaddam, Petitioners
• Bengt Edvard Oman, Petitioner
• Bernadette M. Samaco, Petitioner
• Billy D. & Betty J. McGaughy, Petitioner
• Billy L. & Renetta J. Evans, Petitioner
• Bonnie Lou MacGregor, Petitioner
• Brett M. Ellman, Petitioner
• Bruce M. Upchurch, Transferee, Petitioner
• Carl D. & Carol Naso, Petitioner
• Carlos J. Martinez, Petitioner
• Carlos Sada, Jr. & Amanda Sada, Petitioners
• Carol Lynn Hood Venables, Petitioner
• Carolee Flygare Argyle, Petitioner
• Caron Wilma Riganti, Petitioner
• Charles M. Akers, Jr., Petitioner
• Charles Pitts, Petitioner
• Charles Raymond Wheeler, Petitioner
• Colleen A. Lynch, Petitioner
• Consolidated Investors Group, Steven G. Luca, Tax Matters Partner, Petitioners
• Constantine Sakkis, Petitioner
• Container Corporation, Successor to Interest of Container Holdings Corporation, Successor to Interest of Vitro International Corporation, Petitioner
• Cooper v. Commissioner
• Curtis & Annie Riggins, Petitioner
• Curtis F. Zastrow, Petitioner
• Cynthinie Joane McCasland, Petitioner
• Dana L. Acoba, Petitioner
• Daniel J. & Linda K. Desmet, Petitioner
• Danika K. Kosola, Petitioner, and Jason A. Kosola, Intervenor, Petitioners
• Dariavash Partovi, Petitioner
• David A. & Christine A. Gates, Petitioner
• David Cameron Parker, Petitioner
• David George Karkour, Petitioner
• David J. & Letitia B. Crawford, Petitioner
• David West, Petitioner
• Dean L. & Kathy Daniel, Petitioner
• Debra L. Weekes, Petitioner
• Dennis Klein, Petitioner
• Devonian Program, Carl Valeri, A Partner Other Than the Tax Matters Partner, Petitioners
• Donald A. Hackenberg, Petitioner
• Donald Wm. Trask, Petitioner
• Dorianne L. Ho De Mattos, Petitioner, and Edward James DeMattos, Intervenor, Petitioners
• Douglas Arthur Royster, Petitioner
• Douglas D. & Brenda D. Child, Petitioner
• Edmund Douglas Roberts, Petitioner
• Edmund Douglas Roberts, Petitioner
• Edralin A. Pagarigan, Petitioner
• Ena M. & Brian R. Fleming, Petitioner
• Entergy Corporation and Affiliated Subsidiaries, Petitioner
• Ernestine Forrest, Petitioner
• Ernesto Salcido & Victoria Lee Contreras, Petitioner
• Estate of Hoyt M. Orr, Deceased and Helen J. Orr, Petitioners, Helen J. Orr, Special Administrator, Petitioners
• Estate of Keith K. Roberts, Deceased, Jane A. Roberts, Surviving Spouse and Jane A. Roberts, Petitioners
• Estate of Lucien J. Le Caer, Deceased, Lorraine Le Caer-Domini, Co-Trustee & Denise Le Caer Stagner, Co-Trustee, Petitioners
• Estate of Oscar Goldberg, Deceased, Mitchell D. Goldberg, Executor, Petitioners
• Estate of Ralph Robinson, Deceased, James Robinson, Executor, Petitioners
• Estate of Robert C. Fortunato, Deceased, Anthony M. Fortunato, Special Administrator, Petitioners
• Estrella A. Lumaban, Petitioner
• F.W. Services, Inc. & Subsidiaries, Petitioner
• Flextronics America, LLC; as Alternative Agent Pursuant To Treas. Reg. Sec. 1.1502-77A (e) (4) (ii) for C-Mac Holdings, Inc. & Subsidiaries ConsolidatedGroup, Petitioner
• Foy D. & Barbara F. Smith, Petitioner
• Francis J. & Jeanne M. Vlock, Petitioner
• Frederick William-Christopher Heidemann, Petitioner
• Gail Prescott Drayer, Petitioner
• Gary Alan Adler, Petitioner
• Gary Allen & Misa Rozar, Petitioner
• Gary Lee Colvin, Petitioner
• George B. Hebert, Petitioner
• George C. Huff, Petitioner and The Government of the United States Virgin Islands, Intervenor, Petitioners
• Georgia C. Farber, Petitioner
• Ginn Doose, Petitioner
• Gloria G. Jones, Petitioner
• Grant A. McDonald, Petitioner
• Gregg Bartl & Beth Feinstein-Bartl, Petitioners
• Gregory J. & Susanna M. Clinton, Petitioner
• Gregory John & Linda A. Bahas, Petitioner
• Gregory Q. Teeters, Petitioner
• H. Richard Shutts, Petitioner
• Hardy Ray & Laura Murphy, Petitioner
• Harry K. Amesbury, Petitioner
• Health Investment Corp. And Subsidiaries, Petitioner
• Henry Anthony Williams, Petitioner
• Hong Zhu, Petitioner
• Howard & Anne Slater, Petitioner
• Huda T. Scheidelman & Ethan W. Perry, Petitioners
• Humphrey Edefua Igberaese, Petitioner
• Indrit Iljazi, Petitioner
• Intermountain Insurance Service Of Vail, Limited Liability Company, Thomas A. Davies, Tax Matters Partner, Petitioners
• Issa K. Shokeh, Petitioner
• Jack Elliott Rosenstein, Petitioner
• James A. Hill, Jr., Petitioner
• James Allen Gregoline, Petitioner
• James B. Sword, Petitioner
• James Barnes, Petitioner
• James E. Anderson & Cheryl J. Latos, Petitioners
• James F. & Lynn M. Moss, Petitioner
• James J. Kay, Petitioner
• James L. Purdy & Barbara B. Purdy, Petitioners
• James L. Wright, Petitioner
• James M. & Vivian P. Blaga, Petitioner
• James P. & Joan E. Kennedy, Petitioner
• James Robert & Kathy S. Morse, Petitioner
• Janie Ament, Petitioner
• Jason Golditch, Petitioner
• Jay A. Durrance, Petitioner
• Jo Anne M. Chandler, Petitioner
• Joan M. Simcox, Petitioner
• Joanna Del Valle Villafane, Petitioner
• Joe Rey & Linda Gonzales, Petitioner
• Joe Stewart, Petitioner
• Joel P. Arnold, Petitioner
• John J. & Debra M. Caney, Petitioner
• John L. Leathley, Petitioner
• John Michael Davidson, Petitioner
• John Thomas Bayse, Petitioner
• Jose J. & Mary D. Ramirez, Petitioner
• Joseph Toth, Petitioner
• Judith A. & Robert Swanton, Petitioner
• Julie Leigh Domeny, Petitioner
• Karen Marie Wilson, Petitioner
• Kathleen Miller Geiger, Petitioner
• Keith J. Fessey, Petitioner
• Kelly J. Maselli, Petitioner
• Ken Ryan, Inc., Petitioner
• Kenny A. Pearce, Petitioner
• Kevin Patrick & Ananda L. McKenna, Petitioner
• Kraatz & Craig Surveying Inc., Petitioner
• Kristine J. Wolfgram, Petitioner
• Laura A. Brady, Petitioner
• Laurence L. Grabowski, Petitioner
• Lee E. & Kathy H. Newell, Petitioner
• Leroy & Elaine G. Davis, Petitioner
• Linda K. Betts, Petitioner
• Lizzie W. & Albert L. Calloway, Petitioner
• Lori A. Malchow-Bartlett, Petitioner
• Manuel Verduzco, Petitioner
• Marc & Michelle Mullarkey Vianello, Petitioner
• Maria Elena Towell, Petitioner
• Marion J. Wells, Petitioner
• Mark D. & Jennifer L. Summitt, Petitioner
• Mark Ranuio, Petitioner
• Marlene & Rayfield Murphy, Petitioner
• Martha Ann Olson, Petitioner
• Martin C. Cooper, Petitioner
• Mary A. Scott, Petitioner
• Mayer Investment Company, Petitioner
• Michael & Barbara Epstein, Petitioner
• Michael Andrew Bigley, Petitioner
• Michael C. & Lauren Winter, Petitioner
• Millennium Multiple Employer Welfare Benefit Plan and Millennium Marketing Group, Petitioners
• Milo L. & Sharlyn K. Shellito, Petitioner
• Moss v. Commissioner
• Muhammad Ahmed Alvi, Petitioner
• Multi-Pak Corporation, Petitioner
• Mysteryboy Incorporation, Petitioner
• Nasser & Bashera Kurain Ghaleb, Petitioner
• Needham & Angela Jarman, Petitioner
• Norma A. Santos, Petitioner
• Ocean Pines Association, Inc., Petitioner
• Ollie Marie Blade, Petitioner
• Patricia Conway, Petitioner
• Patrick R. Turner, Petitioner
• Patrocinio Pobadora Malazarte, Jr., Petitioner
• Paul Edward Hendrickson & Cynthia Pusateri-Hendrickson, Petitioners
• Paul Nelson White, Petitioner
• Paul Thaddeus Banach, Petitioner
• Peter D. & Karen M. Cavaretta, Petitioner
• Philip A. Lehman & Sara A. Merrick, Petitioners
• Philip Edward Sams, Petitioner
• Philip F. & Nancy P. Anschutz, Petitioner
• Philip Leslie Holt, Petitioner
• Philip S. Glover, Petitioner
• Phu M. & Yvonne D. Au, Petitioner
• Pough v. Commissioner
• PPL Corporation and Subsidiaries, Petitioner
• PPL Corporation and Subsidiaries, Petitioner
• Remington P. Fairlamb, Petitioner
• Rhiannon G. O'Donnabhain, Petitioner
• RI Unlimited, Inc., Petitioner
• Richard A. & Delores L. Frimml, Petitioner
• Richard A. Eichinger, Petitioner
• Richard Enrique Ulloa, Petitioner
• Richard George Barry, Petitioner
• Rick & Patricia Mahlum, Petitioner
• Rick D. Feller, Petitioner
• Robert Anson, Petitioner
• Robert B. McGhee, Petitioner
• Robin Gail Torassa & Michael Sintef, Petitioners
• Rogelio & Stephanie Darlene Martinez, Petitioner
• Ronald F. & Rebecca Marascalco, Petitioner
• Ronald M. Costi, Petitioner
• Ronald W. Parkinson, Petitioner
• Rosemarie T. Reynolds, Petitioner
• Roulette William Smith, Petitioner
• Ruben Roberto Flores, Petitioner
• Rudolph Farquhar, Petitioner
• Russell E. & Catherine I. McLeod, Petitioner
• Sally R. O'Boyle, Petitioner
• Samir H. & Zuhra R. Abumayyaleh, Petitioner
• Sandra D. Long, Petitioner
• Sandra K. Price, Petitioner
• Sandra Lee Bennett, Petitioner
• Scott C. & Jennifer A. Cole, Petitioner
• Scott E. Rubenstein, Transferee, Petitioner
• Scott Ray Holmes, Petitioner
• Scott Ray Holmes, Petitioner
• Shannon B. & Rita L. Byrd, Petitioner
• Sharon K. Bell, Petitioner
• Sharon Louise Griffin, Petitioner
• Sheila A. & Ramon J. Jeanmarie, Petitioner
• Shelby L. & Donzella H. Jordan, Petitioner
• Shirley V. McCollin, Petitioner
• Stephen Perry Bream, Petitioner
• Stephen S. Gessic, Petitioner
• Steve Lacy & Janice Marie Lowe, Petitioner
• Susan Fay Mostafa, Petitioner
• Susan K. Kaufman, Petitioner
• Suzanne J. Pierre, Petitioner
• Svend F. & Mischelle T. Stenslet, Petitioner
• Theodore R. Rolfs & Julia A. Gallagher, Petitioners
• Thomas D. Porter, Petitioner
• Thomas E. & Donienne C. Larkin, Petitioner
• Thomas E. Dykes & Sally A. Dykes Jaske, Petitioners
• Thomas G. & Sara A. Martin, Petitioner
• Thomas M. & Donna Gentile, Petitioner
• Thomas M. Gillum, Petitioner
• Timothy D. Nelson, Petitioner
• Timothy MacArthur Daye, Sr., Petitioner and Marvis Henderson-Daye, Intervenor, Petitioners
• Timothy S. Schultz, Petitioner
• Tom J. Kuechenmeister, Petitioner
• Trieu M. Le & Baymone Thongthepsomphou, Petitioners
• Trout Ranch, LLC; Michael D. Wilson, Tax Matters Partner, Petitioners
• Vance L. Wadleigh, Petitioner
• Walter Oliver Melvin, Petitioner
• Wayne A. Carter, Petitioner
• Wendell V. & Sharon T. Garrison, Petitioner
• Wendy W. Bozick, Petitioner
• Wilbert Lee Hayes, Petitioner, & Marlene Hayes, Intervenor, Petitioners
• Willard Michael Christine & Patricia Ethel Borgia, Petitioners
• William J. Dunn, Petitioner
• William R. Tinnerman, Petitioner
• Yair Alonim, Petitioner
• Yury Liliana Tribin, Petitioner
• Zdzislaw F. Bednarski, Petitioner