United States Tax Court Decisions, 2013

214 published United States Tax Court opinions from 2013 in the CiteLaw law library. All years · All courts

• 541, Ltd., Roberto Salazar, Tax Matters Partner, Petitioners
• 61 York Acquisition, LLC, SIB Partnership, LTD., Tax Matters Partner, Petitioners
• Abdalla Mohamed, Petitioner
• Advo, Inc. & Subsidiaries, Petitioner
• AHG Investments, LLC, Alan Ginsburg, A Partner Other Than the Tax Matters Partner, Petitioners
• Aimee A. & Ryan A. Cvancara, Petitioner
• Alan Dwayne Berns, Petitioner
• Alan R. & Toni A. Pinn, Petitioner
• Alfred Q. Campbell, III, Petitioner
• Amir Safakish, Petitioner
• Andrea M. Rodriguez, Petitioner
• Andrew Wayne Roberts, Petitioner
• Anita H. Langley & Robert E. Langley, Jr., Petitioners
• Anthony Donyen Gray, Petitioner
• Antonio Lepore, Petitioner
• Aries Communications Inc. & Subs., Petitioner
• Ashley T. Adams, Petitioner
• B. V. Belk, Jr. & Harriet C. Belk, Petitioners
• Bank of New York Mellon Corporation, as Successor in Interest to The Bank of New York Company Inc., Petitioner
• Barnes Group, Inc. and Subsidiaries, Petitioner
• Barry S. Friedberg & Charlotte Moss, Petitioners
• Ben & Tammy R. Bartlett, Petitioner
• Benjamin J. Ashmore, Petitioner
• Bessie M. Buchanan, Petitioner
• Biomage LLC, Front Row Enterprises LLC, Tax Matters Partner, Petitioners
• Blair T. Wessner, Petitioner
• BMC Software Inc., Petitioner
• Boake L. Terry & Kellie R. Terry, Petitioners
• Bohdan Senyszyn & Kelly L. Senyszyn, Petitioners
• Boone Operations Co., L.L.C., The Fairfax Companies, L.L.C.., Tax Matters Partner, Petitioners
• Bradley C. Reifler & Nancy Reifler, Petitioners
• Bruce E. Phillips, Petitioner
• Capital Gymnastics Booster Club, Inc., Petitioner
• Carl Raisig, Petitioner
• Carol Diane Gray, Petitioner
• Cedar Valley Bird Co., Six-D LLP, Tax Matters Partner, Petitioners
• Chapman Glen Limited, Petitioner
• Charles L. Barocas & Heidi Cohen, Petitioners
• Charles M. Glossop, Petitioner
• Charles Mellor Hargreaves & Karima Hargreaves, Petitioners
• Charles P. Karch & Patricia L. Karch, Petitioners
• Christine C. Peterson & Roger V. Peterson, Petitioners
• Christopher A. Bibby, Petitioner
• Christopher V. Pohl, Petitioner
• Dale H. Santa, Petitioner
• Danny Lane, Petitioner
• David Edgar Holland, Petitioner
• Deborah L. Anderson, Petitioner
• Deborah L. Smith, Petitioner
• Dee W. Stotts, Petitioner
• Denise Celeste McMillan, Petitioner
• Dominick & Angela Galluzzo, Petitioner
• Donald L. Rogers & Vyon M. Rogers, Petitioners
• Drucella T. Malonzo, Petitioner
• E. Bruce & Denise A. Agness DiDonato, Petitioner
• Edward J. Fine, Petitioner
• Efstratios Aivatzidis & Marilyn Cribbs Piek, Petitioners
• Ella Wallace, Petitioner
• Elliott Rodney & Mildred Marie Thomas, Petitioner
• Erica L. Alvarado, Petitioner, and Thomas J. Sziszak, II, f.k.a. Thomas J. Morrissey, Intervenor, Petitioners
• Estate of Diane Tanenblatt, Deceased, Roy L. Greenbaum, Personal Representative, Petitioners
• Estate of Harvey Evenchik, Gregory V. Gadarian, Personal Representative and Deanna C. Evenchik, Petitioners
• Estate of Helen A. Trombetta, Deceased, Gail C. Dole, Executrix, Petitioners
• Estate of Neil David Brourman, Deceased, Steven N. Brourman, Trustee, Petitioners
• Estate of Sheldon C. Sommers, Deceased, Stephan C. Chait, Temporary Administrator, Petitioner, Wendy Sommers, Julie Sommers Neuman and Mary Lee Sommers-Gosz, Intervenors, Petitioners
• Estate of Virginia V. Kite, Donor, Deceased, Bank Of Oklahoma, N.A., Executor/Trustee, Petitioners
• Everardo Garcia, Petitioner
• Fountain Skin Care, Cosmetic, Plastic & Reconstructive Surgery, Inc., Petitioner
• Fred D. Murray, Petitioner
• Fredric A. Gardner & Elizabeth A. Gardner, Petitioners
• Garfield K. Windross & Joyce P. Krakue-Windross, Petitioners
• Gary L. & Ann T. Fish, Petitioner
• Gary L. Ward & Marie V. Ward, Petitioners
• Geoffrey S. Dickes, Petitioner
• George Thompson, Petitioner
• Glenn Lee Snow, Petitioner
• Harry E. & Neale P. Obedin, Petitioner
• Henry Omozee & Justina Ogboe, Petitioners
• Howard Mui & Pei Yi Mui, Petitioners
• Huda T. Scheidelman & Ethan W. Perry, Petitioners
• Humphrey, Farrington & McClain, P.C., Petitioner
• Jacob A. & Elissa M. Cheli, Petitioner
• James Curtis Brewer, Petitioner
• James J. Faylor, Petitioner
• Jamil E. Abdallah & Majeda J. Abdallah, Petitioners
• Javad Bigdeli & Ashraf Bigdeli, Petitioners
• Jay Douglas Haskett & Cynthia S. Webb-Haskett, Petitioners
• Jean Marie & Yves Raymond Fontayne, Petitioner
• Jeffrey Scot Striefel, Petitioner
• Jennifer D. White, Petitioner
• Jerry L. Lamb, Petitioner
• Jesse & Patricia M. Bugarin, Petitioner
• Jesse G. Yates, III & Melissa Long Yates, Petitioners
• John C. Crimi, Petitioner
• John Hancock Life Insurance Company (U.S.A.) and Subsidiaries, as successor to John Hancock Life Insurance Company (f/k/a John Hancock Mutual LifeInsurance Company) and Subsidiaries, Petitioner
• John Hancock Life Insurance Company (U.S.A.), as Successor in Interest to John Hancock Life Insurance Company; f.k.a. John Hancock Mutual Life Insurance Company and Subsidiaries, Petitioners
• John Lewis Hill, Petitioner
• John R. Guy & Helen Guy, Petitioners
• John T. & Ellen J. Norris O'Donnell, Petitioner
• John Thomas Longino, Petitioner
• Jose C. Santiago & Maria L. Hernandez, Petitioners
• Joseph E. & Mary A. Laciny, Petitioner
• Joseph M. Brennan, Petitioner
• Jude O. & Esther N. Ugwuala, Petitioner
• Julie Beiler Zook, Petitioner
• June Shaw, Petitioner
• Karen A. Charuka-Justin, Petitioner
• Kathleen S. Simpson & George T. Simpson, Petitioners
• Kenneth A. Carter, Robert J. Kurek, John McFawn, Paul L. Miles, Adolph F. Rivas, Curlee Thomas, and Q.C. Williams, Jr.; Petitioners v. Commissioner of Internal Revenue and A. Finkl & Sons Co., Respondents, Petitioners
• Kenneth Delano Humphrey, Petitioner
• Kenneth J. Taggart, Petitioner
• Kenneth Jorgenson, Petitioner
• Kevin P. & Candace C. McCarthy, Petitioner
• Kingsley O. Ofoegbu & Anthonia Ofoegbu, Petitioners
• Kirk D. Thurman, Petitioner
• Larry & Diane Zavadil, Petitioner
• Larry David Carothers, Petitioner
• Larry E. Austin & Belinda Austin, Petitioners
• Larry F. Anderson, Petitioner
• Larry Hall, Petitioner
• Laura R. Ames-Mechelke, Petitioner
• Laura Ung, Petitioner
• Laurel Ann Curtis, Petitioner
• Law Offices of Robert A. Cushman, LLC, Petitioner
• Lee Storey and William Storey, Deceased, Petitioners
• Linda Sharp, Petitioner
• Lorenzo Marquise Cooper, Petitioner
• Lori M. & John M. Mingo, Petitioner
• Lourdes Puentes, Petitioner
• Martin Toombs, Petitioner
• Mary Ellen & Thomas Ford Kalil, Petitioner
• Michael D. Brown & Mary M. Brown, Petitioners
• Michael J. & Karen D. Kehoe, Petitioner
• Michael J. Harper, Petitioner
• Michael Jack Stephens, Petitioner
• Michael L. Thomas & Julie A. Thomas, n.k.a. Julie A. Browne, Petitioners
• Michael S. Mountanos, Petitioner
• Michael Schlussel, Petitioner
• Mohamed & Fatema Mawji, Petitioner
• Mohammed A. Rehman, Petitioner
• Morgain Mary McGovern, Petitioner
• Naren Chaganti, Petitioner
• Nicholas Matthew & Rebekah Brown, Petitioner
• Ohan Karagozian, Petitioner
• Olen C. Grant, Sr. & Alma J. Grant, Petitioners
• Pamela H. Stevenson, Petitioner
• Pamela Lynn Brooks, Petitioner
• Papa Birama Fall & Yacine Dieng, Petitioners
• Patrick D. & Patricia A. Montgomery, Petitioner
• Patrick Schlievert & Shirley M. Schlievert, Petitioners
• Patrick W. Slater, II & Robin H. Slater, Petitioners
• Paul Edward Vokovan, Petitioner
• Paul Roger Tsai, Petitioner
• Peking Investment Fund LLC, Peking Investment Holdings LLC, Tax Matters Partner, Petitioners
• Peter C. & Chinedum A. Mogbo, Petitioner
• Peter H. Hofinga & Margaret M. Wong, Petitioners
• Philip C. Smoker, Petitioner
• Phillip Scot & Lisa Marie Sutton, Petitioner
• Rafael Castillo, Petitioner
• Ramona L. Mitchell, Petitioner
• Raquel L. Williamson, Petitioner
• Raymond Wright, Petitioner
• Renato R. & Marilyn Ghilardi, Petitioner
• Reza Fatehi, Petitioner
• Richard Brian & Sandra M. Friedman, Petitioner
• Ricky R. & Pamela D. Williams, Petitioner
• Robert G. Franklin & Marianne L. Franklin, Petitioners
• Robert J. Eichelburg, Petitioner
• Rodney Eric McClellan, Petitioner
• Rodrigo Augusto Galvez Avilez & Dalawn Hernandez, Petitioners
• Roger A. Phillips, Petitioner
• Roger Phillips, Petitioner
• Ron Niv, Petitioner
• Ronald Eugene Thompson, Sr. & Genine Z. Thompson, Petitioners
• Ronald Isley, Petitioner
• Ronda Kay Morales, Petitioner
• Samuel I. Olekanma, Petitioner
• Samuel Kornhauser, Petitioner
• Sean M. Trainor, Petitioner
• Sean Richards, Petitioner
• Sev 711 Consulting, Inc., Petitioner
• Siyad A. Jibril, Petitioner
• Son Gee Wine & Liquors, Inc, Petitioner
• Staffmore, LLC, Petitioner
• Stanley Cohen, Petitioner
• Stephen J. Staples, Petitioner
• Steven L. Jarvis, and Estate of Cynthia S. Jarvis, Deceased, Steven L. Jarvis, Special Administrator, Petitioners
• Suzanne M. Matick, Petitioner
• Sylvester Ogbajie & Ijeoma Martha Iheke, Petitioner
• Taurus FX Partners,LLC, Richard L. Postma, A Partner Other Than the Tax Matters Partner, Petitioners
• Terry D. Albright, Petitioner
• Terry J. & Chrisse J. Welle, Petitioner
• The Council For Education, Petitioner
• The Manufacturers Investment Corporation and Subsidiaries, as Successor in Interest to John Hancock Financial Services, Inc. and Subsidiaries; including John Hancock Life Insurance Company (U.S.A.) as Successor in Interest to John Hancock Life Insurance Company (f/k/a John Hancock Mutual Life InsuranceCompany), Petitioner
• Thomas A. Wagoner, Petitioner
• Thomas Arthur & Melinda Jane Endicott, Petitioner
• Thomas Eugene & Marlene Kay Satkiewicz, Petitioner
• Thomas P. Ruggeri, Petitioner
• Thomas Szekely, Petitioner
• Thornell Johnson & Nicole Smith, Petitioners
• Tom Reed, Petitioner
• Toraino Hardnett & Marvell Preston-Hardnett, Petitioners
• Victor Gomar, Petitioner
• Vimal & Kiran Soni, Petitioner
• Vincent P. Beirne, Petitioner
• VIP's Industries Inc. & Subsidiaries, Petitioner
• William D. & Elizabeth R. Foote, Petitioner
• William L. Cor & Jana K. Cor, Petitioners
• William P. Adams, Petitioner
• William R. Dodds, Petitioner
• Wise Guys Holdings, LLC, Peter J. Forster, Tax Matters Partner, Petitioners
• Xuye Li, Petitioner
• Yitzchok D. Rand & Shulamis Klugman, Petitioners
• Zagfly, Inc., Petitioner