United States Tax Court Decisions, 2012

251 published United States Tax Court opinions from 2012 in the CiteLaw law library. All years · All courts

• A DeeWayne & Shirley Jones, Petitioner
• Alfred A. & Brenda C. Iversen, Petitioner
• Alfred Q. Campbell, III, Petitioner
• Allen Parker, Petitioner
• Amir H. Jafarpour & Lecia R. Prang, Petitioners
• Andrew J. Young & Sondra R. Young, Petitioners
• Ann Marie Minihan, Petitioner and John J. Minihan, Jr., Intervenor, Petitioners
• Anthony M. Bentley, Petitioner
• Anthony Tesoriero, Petitioner
• Armando Rios, Petitioner
• Arnold J. Wolf & Fern Tablin, Petitioners
• Arthur & Phyllis Rose, Petitioner
• Arthur D. Sassani, Jr., Petitioner
• Arthur Sarkissian, Petitioner
• Atlantic Coast Masonry, Inc., Petitioner
• Austin Danne Hardin, Petitioner
• B.M. & Bhari Vanmali, Petitioner
• Bausch & Lomb Incorporated and Consolidated Subsidiaries, Petitioner
• Benjamin C. Sotuyo & Cristina C. Caro, Petitioners
• Bernard R. & Desiree Shepherd, Petitioner
• Bilal & Monique Salahuddin, Petitioner
• Bobby D. Perry, Petitioner
• Brenda Frances Bartlett, Petitioner
• Carl A. & Doris J. Oser, Petitioner
• Carl J. Mistlebauer, Petitioner
• Carnell Specks & Cheryl Specks, Petitioners
• Carol Diane Gray, Petitioner
• Carol Trescott, Petitioner
• Catherine Marie Nunez f.k.a. Catherine Marie Uriarte, Petitioner, and Robert F. Uriarte, Intervenor, Petitioners
• Charles A. & Susan C. Foster, Petitioner
• Charles C. Brashear, Petitioner
• Charles Grant & Elizabeth A. Beech, Petitioner
• Charles J. Sophy, Petitioner
• Charles Vernon Roberts, Petitioner
• Child Adult Intervention Services, Inc., Petitioner
• Christina Jeannine LeTourneau, Petitioner
• Christopher E. Huminski, Petitioner
• Christopher W. Johnson, Jr. & Jill S. Johnson, Petitioners
• Clayton & Vickie Kramer, Petitioner
• Conrad Y. Edosada, Petitioner
• Cory T. Chaput, Petitioner, and Rachel J. Holbert, Intervenor, Petitioners
• Darren J. & Katherine M. Newell, Petitioner
• Darron L. & Jill N. Bennett, Petitioner
• David Charles Ladehoff, Petitioner
• David LaPoint, Petitioner
• David Loven Nelson, Petitioner
• David Merritt Funk, Petitioner
• David P. & Veronda L. Durden, Petitioner
• David Scott & Carla Annette Stewart, Petitioner
• Dean & Lori P. Cibotti, Petitioner
• Dean P. & Dionne A. Murray, Petitioner
• Dennis & Nerissa Manalo, Petitioner
• Dennis C. Jackson, Petitioner
• Diebold Foundation, Inc., Transferee, Petitioner
• Dimiter Hristov & Tzonka Bakalova-Hristov, Petitioners
• Diogenes Holdings, Inc., Petitioner
• Donald Carl Barker, Petitioner
• Donald R. Leak, Petitioner
• Donna I. Colca, Petitioner
• Donny L. & Tammy D. McGuire, Petitioner
• Douglas M. & Delana M. Gallant, Petitioner
• Dwight D. Vanover, Petitioner
• Dwight T. Grandy, Petitioner
• Eddie W. Harris, Jr., Petitioner
• Edward R. Zampella, Petitioner
• Edwin Davila, Jr., Petitioner
• Eli D. Kohn, Petitioner
• Elizabeth O'Brien, Petitioner
• Elmer Jon Buckardt, Petitioner
• Emmanuel Charles Kouskoutis, Petitioner
• Erik William Skidmore, Petitioner
• Estate of Billy F. Hawk, Junior, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Executors, Petitioners
• Estate of Clyde W. Turner, Sr., Deceased, W. Barclay Rushton, Executor, Petitioners
• Estate of David A. Kahanic, Deceased, Edward M. Fiala, Executor, Petitioners
• Estate of George H. Wimmer, Deceased, George W. Wimmer, Personal Representative, Petitioners
• Estate of Joanne Harrison Stone, Deceased, Cosby A. Stone and Michael D. Stone, Personal Representatives, Petitioners
• Estate of Lois L. Lockett a.k.a. Lois L. Lockett, Deceased, Robert W. Lockett, Jr., Executor, Petitioners
• Eugene Koprowski, Petitioner
• F. Lee Bailey, Petitioner
• Faina Bronstein, Petitioner
• Farzana Zaher, Petitioner and Mohammad Zaher, Intervenor, Petitioners
• Fortunato & Maria C. Gonzalez, Petitioner
• Francis J. & Jennifer Dirico, Petitioner
• Fred Deutsch, Petitioner
• Fuhua & Sue Y. Cheng, Petitioner
• G.D. Parker, Inc., Petitioner
• Gabriel S. & Maria Garcia, Petitioner
• Gabriel Villagrana, Petitioner
• Gary Wayne Doolittle, Petitioner
• George C. Huff, Petitioner and The Government of the United States Virgin Islands, Intervenor, Petitioners
• Girish C. Patel, Petitioner
• Glenell Henson, Jr., Petitioner and Stephanie A. Henson, Intervenor, Petitioners
• Gregory M. Cook, Petitioner
• Guillermo Gonzalez, Petitioner
• Guillermo Javier Arguello, Petitioner
• Henry Craig Jenkins, Petitioner
• Hewlett-Packard Company and Consolidated Subsidiaries, Petitioner
• Howard B. Efron, Petitioner
• Humberto S. & Clara D. Diaz, Petitioner
• Ifeanyi David & Ann Ada Onyekwena, Petitioner
• Irving & Stella Watchman, Petitioner
• Isang E. Umoren, Petitioner
• Jack & Joan E. Trugman, Petitioner
• Jackson M. Browning, Petitioner
• JAG Brokerage, Inc., Petitioners
• James A. & Frances A. Adams, Petitioner
• James A. Cavanaugh, Jr., Petitioner
• James Anthony Fonteneaux, Sr., Petitioner
• James F. Drakes & Barbara E. Taylor, Petitioners
• James Michael Burke & Elizabeth Ann Burke a.k.a. Elizabeth Ann Jacobson, Petitioners
• James Timothy & Latonya Mechael Harris, Petitioner
• James William Harris, Petitioner
• Jason Michael Juha & Stephanie Seiko Sato Juha, Petitioners
• Jeffrey A. Roye, Petitioner
• Jeffrey L. & Arleen L. Kesselring, Petitioner
• Jeremy L. Wade, Petitioner
• Joanne M. Wandry, Donor, Petitioner
• John & Lynn Hancock, Petitioner
• John A. Sernett, Petitioner
• John Allen & Kathleen Ann Hatling, Petitioner
• John Arthur Boultbee, Petitioner
• John C. McSween & Sharon L. McSween, Petitioners
• John Dalton Parks, III, Petitioner
• John H. Schoppe, Petitioner
• John J. McLaine, Petitioner
• John J. Norman, Jr. & M. Elizabeth Norman, Petitioners
• John K. Goyak & Associates, Inc., Petitioner
• John Keller, Action Auto Body, Petitioner
• John Robert Walthall, Jr. & Lindsey Walthall, Petitioners
• John T. & Regina R. Kutney, Petitioner
• John T. Minemyer, Petitioner
• Jonathan E. & Marylou Stromme, Petitioner
• Jorge Martinez, Petitioner
• Joseph Anthony D'Errico, Petitioner
• Joseph R. Posluns, Petitioner
• Josie Sanchez, Petitioner
• Juan M. & Susana M. Herrera, Petitioner
• Justin Carl Laue, Petitioner
• Karen Lee Carlson, Petitioner
• Kathleen Murray, Petitioner
• Kenneth D. Pace, Petitioner
• Kenneth Michael & Sedef Tarlan Francis, Petitioner
• Kevin Allen Hudgins, Petitioner
• Kevin P. & Amber Y. Larievy, Petitioner
• L. A. & Rayani Samarasinghe, Petitioner
• LaKeisha Renee Figures, Petitioner
• Larry J. Roberts, Petitioner
• Lawrence E. McPartland, Petitioner
• Leon Solomon Verrett, III & Charlotte I. Verrett, Petitioners
• Loren G. Rice Trust, Loren Georgette Rice, Trustee, Petitioners
• Luis Santana & Flor E. Vargas, Petitioners
• Marcius J. & Andrea L. Scaggs, Petitioner
• Margarette Nau, Petitioner
• Mario E. Cayabyab, Petitioner
• Mark A. & Martha M. Ryberg, Petitioner
• Mark A. Leago, Petitioner
• Mark William Murray, Petitioner
• Marla J. Crites, Petitioner
• Mary Ellen Macdonald, Petitioner
• Matthew A. & Mary B. Farner, Petitioner
• McLaine v. Commissioner
• Michael Anthony Winters, Petitioner
• Michael Clayton Martin & Nuchanaad Chongkid Martin, Petitioners
• Michael Coleman, Petitioner
• Michael J. Dale, Petitioner
• Miss Laras Dominion Inc., Petitioner
• Monica Gaitan, Petitioner
• Myles Lorentz, Inc., Petitioner
• Nancy Lee McHaney, Petitioner
• Neal C. Evans, Petitioner
• Nikkia C. Wilson, Petitioner
• Norman Hinerfeld, Petitioner
• Patricia A. & Donald J. Flood, Petitioner
• Patricia G. Seaver, Petitioner
• Patrick A. Reesink & Jill Mitchel Reesink, Petitioners
• Paul Michael & Janice Lee Gritz, Petitioner
• Paul R. Avenell & Daia Avenell, Petitioners
• Paula J. Halata, Petitioner
• Peco Foods, Inc. & Subsidiaries, Petitioner
• Pepsico, Inc. and Affiliates, Petitioner
• Petaluma FX Partners, LLC, Ronald Scott Vanderbeek, A Partner Other Than the Tax Matters Partner, Petitioners
• Peter C. & Carolyn P. Bronson, Petitioner
• Philip C. Leibold, Petitioner
• Princess G. McLeod, Petitioner
• Rachel George, Petitioner
• Rajalakshmi Sriram, Petitioner
• Randy C. & Bobbi J. Stidham, Petitioner
• Raquel S. Antonious, Petitioner
• Rawls Group, L.P., Rawls Family, L.P., Rawls Management Corporation, Jerry Rawls and The Jerry S. Rawls Business Trust, Jerry Rawls, Trustee, Partners Other Than the Tax Matters Partner, Petitioners
• Rayford Jay Richardson, Jr., Petitioner
• Raymond & Kathleen Vandegrift, Petitioner
• Raymond Cohen, Petitioner
• Reza Fatehi, Petitioner
• Richard Lewis & Sarah Lynn Kaufman, Petitioner
• Rick E. & Dee M. Payne, Petitioner
• Robert & Susan Hughes, Petitioner
• Robert A. Akonji, Petitioner
• Robert B. Anderson, Petitioner
• Robert E. Clayton & Mai Nguyen, Petitioners
• Robert F. Lain, Petitioner
• Robert Jay & Elizabeth T. Brooks, Petitioner
• Robert L. Hand & Tina A. Meilleur, Petitioners
• Robert M. Scharringhausen, Petitioner
• Robert P. Duplicki, Petitioner
• Robert R. Hammond, Petitioner
• Robert Scott Flint, Petitioner
• Roberto Reyes, Petitioner
• Ronald E. Byers, Petitioner
• Ronald Moore & Debra J. Clayton-Moore, Petitioners
• Rosanna Ditaranto, Petitioner
• Rosemarie E. Harrison, Petitioner
• Sam William Palmer, Petitioner
• Samuel & Pauline Carmickle, Petitioner
• Sandra Kay Radeke, Petitioner
• Sandy Good, Petitioner
• Sari F. Deihl, Petitioner
• Scott Chrush, Petitioner
• Scott M. Iovine & Sharlyne P. Oliva, Petitioners
• Scott P. & Patti D. Lysford, Petitioner
• Scott White, Petitioner
• Sean S. Brown, Petitioner
• Shannon L. Fernandez, Petitioner
• Shannon M. Bland, Petitioner
• Sharon F. Schilling, Petitioner
• Sharriff Malik Dyer, Petitioner
• Shawn Michael Lewis, Petitioner
• Sherry A. Wickman, Petitioner, and Kevin Wickman, Intervenor, Petitioners
• Specialty Staff Inc., Petitioner
• Specialty Staff, Inc., Petitioner
• Stan B. Vaughan, Petitioner
• Steven & Rory Rothman, Petitioner
• Steven A. Esrig, Petitioner
• Tao Xu, Petitioner
• Terrance Dale Moore, Jr. & Rhonda R. Moore, Petitioners
• Terry L. Worthan, Petitioner
• Thelma L. & Willie J. Moore, Petitioner
• Thomas C. & Bobbie J. Sandoval, Petitioner
• Thomas S. Gluckman & Roby R. Gluckman, Petitioners
• Thomas W. Brombach, Petitioner
• Thrifty Oil Co. & Subsidiaries, Petitioner
• Tonda Lynn Dickerson, Petitioner
• Tu Pham, Petitioner
• Twin Rivers Farm, Inc., Petitioner
• Upen G. & Avanti D. Patel, Petitioner
• W. Russell & Teresa Van Camp, Petitioner
• Weber v. Commissioner
• Whitehouse Hotel Limited Partnership; QHR Holdings-New Orleans, Ltd., Tax Matters Partner, Petitioners
• Who515 Investment Partners, Mark Scholten, Tax Matters Partner, Petitioners
• William & Lisa Porch, Petitioner
• William M. Hirsch, Petitioner
• Yulia Feder, Petitioner