United States Tax Court Decisions, 2014

216 published United States Tax Court opinions from 2014 in the CiteLaw law library. All years · All courts

• Ad Investment 2000 Fund LLC, Community Media, Inc., A Partner Other Than the Tax Matters Partner, Petitioners
• Adedayo Alubunkudi & O. Adedotun Alubunkudi, Petitioners
• Aj Scroggins & Kelly E. Scroggins, Petitioners
• Alex Halo, Petitioner
• Alexander F. Goralski & Kathleen R. Perillo, Petitioners
• Alexander Herwig & Jennifer K. Herwig, Petitioners
• Alfred A. Porro, Jr. & Joan Atkins Porro, Petitioners
• Alvan L. Bobrow & Elisa S. Bobrow, Petitioners
• Alvin Sheldon Kanofsky, Petitioner
• Amad Zaker Eram, Petitioner
• Amazon.Com, Inc. & Subsidiaries, Petitioner
• Amir Safakish, Petitioner
• Amy L. Harloff, Petitioner
• Andrew Lewis Havard, Petitioner
• Anthony J. Hendricks, Petitioner
• Antonio Edwards & Carmen S. Edwards, Petitioners
• Antonio J. Arede & Gilvely Coalho Arede, Petitioners
• Atig Rahman, Petitioner
• Barbara A. Kupersmit, Petitioner
• Bassett H. Brown & Marcela M. Brown, Petitioners
• Bernard L. & Claire Berks, Petitioner
• Bill Lewis, Sr. & Jocelyn Irene Knowles-Lewis, Petitioners
• Binh Nguyen & Nhat K. Nguyen, Petitioners
• Blessing U. Anyanwu, Petitioner
• Blessing U. Anyanwu, Petitioner
• Bradley W. Wignall, Petitioner
• Brian R. Cunningham, Petitioner
• Bruce A. Hauptman, Petitioner
• Central Motorplex, Inc., Petitioner
• Charles Copeland & Arlene Copeland, Petitioners
• Charles E. Wade & Betty G. Wade, Petitioners
• Charles M. Corbalis & Linda J. Corbalis, Petitioners
• Charles Paul Le Beau, Petitioner
• Charles T. Bruce & Mary A. Bruce, Petitioners
• Chris Allen Ambrosius, Petitioner
• Christopher Stanback, Petitioner
• Clayton Schuyler Young, Petitioner
• D. Lloyd Thomas & Betty Thomas a.k.a. Elizabeth Thomas, Petitioners
• Daniel Richard Buczek, Petitioner
• Daniel Richard Kurka, Petitioner
• David H. Garza, Petitioner
• David L. Carreon, Petitioner
• David M. Kososki, Petitioners
• Delbert M. Bunch, Deceased and Ernestine L. Bunch, Petitioners
• Dennis E. Bohner, Petitioner
• Derrick James Ballard-Bey, Petitioner
• Donald Thomas Salzer, Petitioner
• Dora E. Caudle, Petitioner
• Dorothy R. Brotherton Trust, Transferee, Margaret R. Mackell, Dorothy R. Brotherton, and Julia R. Swords, Co-Trustees, Petitioners
• Douglas Lemark Burse, Petitioner
• Douglas Zierdt, Petitioner
• Dynamo Holdings Limited Partnership, Dynamo, GP, Inc., Tax Matters Partner, Petitioners
• Edward M. Reisner & Manda K. Weintraub, Petitioners
• Edward Ripley-Duggan, Petitioner
• Eladio Duarte & Azucena Bailon-Rivas, Petitioners
• Elizabeth A. Vitarbo, Petitioner
• Eric G. Suder, Petitioner
• Eric Onyango, Petitioner
• Estate of Bernard Kessel, Deceased, Iris Steel, Executrix, Petitioners
• Estate of Hazel F. Hicks Sanders, Deceased, Michael W. Sanders and Sallie S. Williamson, Co-Executors, Petitioners
• Estate of Helen P. Richmond, Deceased, Amanda Zerbey, Executrix, Petitioners
• Estate of John F. Chow, Deceased, Esther K. Chow, Special Administrator, and Esther K. Chow, Petitioners
• Estate of Wallace R. Woodbury, Deceased, Wallace Richards Woodbury, Jr., Executor, Petitioners
• Eugene Villarreal & Soon S. Villarreal, Petitioners
• Fariborz Assaderaghi & Miao-Fen Lin, Petitioners
• Fields Curtis, Petitioner
• Frank Anthony Colonna, Petitioner
• Frank Baker, Petitioner
• Frank Sawyer Trust of May 1992, Transferee, Carol S. Parks, Trustee, Petitioners
• Frank Sawyer Trust of May 1992, Transferee, Carol S. Parks, Trustee, Petitioners
• Gary Dennis Bowers, Petitioner
• Gary Kaplan, Petitioner
• Gary Lee Pansier & Joan Renee Pansier, Petitioners
• Gateway Hotel Partners, LLC, Gateway Interest Acquisition Corp., Tax Matters Partner, Petitioners
• George B. Douglas, Jr. & Pearl J. Douglas, Petitioners
• George R. Bristol, Petitioner
• Gerd Topsnik, Petitioner
• Giant Eagle, Inc., Petitioner
• Gordon Kaufman & Lorna Kaufman, Petitioners
• Greenoak Holdings Limited, Southbrook Properties Limited and Westlyn Properties Limited, Petitioners
• Gregory G. Boree & Melanie M. Boree, Petitioners
• Gregory Scott Savoy, Petitioner
• Guardian Industries Corp., Petitioner
• Hamlet C. Bennett, Petitioner
• Harold P. Kupersmit, Petitioner
• Hermann Cherizol, Petitioner
• Howard C. Cantor & Patricia M. Allen, Petitioners
• Howard E. May & Estate of Judith A. May, Deceased, Marcia M. May, Personal Representative, Petitioners
• Humboldt Shelby Holding Corporation and Subsidiaries, Petitioner
• Jackie H. Robinson and Estate of Lolita I. Robinson, Deceased, Jackie H. Robinson, Administrator, Petitioners
• James A. Walker, P.A., Petitioner
• James B. Budish, Petitioner
• James C. Cooper & Lorelei M. Cooper, Petitioners
• James Clement Powell & Lucy Hamrick Powell, Petitioners
• James Cropper, Petitioner
• Jana Renea Henson, Petitioner
• Janetta Lee Perry, Petitioner
• Jason Alan Bruce, Petitioner
• Jay B. Briley & Constance H. Briley, Petitioners
• Jay Rosenthal, Petitioner
• Jeffrey A. Prussin & Judith M. Prussin, Petitioners
• Jim Chapin & Connie F. Chapin, Petitioners
• John C. Bedrosian & Judith D. Bedrosian, Petitioners
• John Erwin Smith & Janet Hanani Smith, Petitioners
• John Jason Bogner & Jody L. Bogner, Petitioners
• John K. Kinuthia, Petitioner
• John Purciello, Petitioner
• Jose L. Uribe & Maria E. Uribe, Petitioners
• Joseph Peery & Dawn Shannon Chapel, Petitioners
• Juanita E. Jackson, Petitioner, Burt Jackson, Intervenor, Petitioners
• K.H. Company, LLC Employee Stock Ownership Plan, Petitioner
• Kathryn D. Ehrmann, Petitioner
• Keith Lee Kaye, Petitioner
• Keith Robertson, Petitioner
• Kelvin Trent Tucker, Petitioner
• Kenneth John Melikian & Sharon Kaye Melikian, Petitioners
• Kenneth Russell Laremore, Petitioner
• Key Lime Investments, Inc., Petitioner
• Kim Reinhart, Petitioner
• Kimberly A. Sorrentino, Petitioner, George A. Chaudoin, Intervenor, Petitioners
• Kimberly G. Zelasko, Petitioner and Michael E. Zelasko, Intervenor, Petitioners
• Larry J. Austin, Petitioner
• Lauren Elizabeth Miller, Petitioner
• Law Office of John H. Eggertsen P.C., Petitioner
• Lee Ang, Petitioner
• Lee Anthony Baker, Petitioner
• Leonard B. Simpson & Jennifer A. Simpson, Petitioners
• Leslie J. Molinet Petitioner, and Michael F. Molinet, Intervenor, Petitioners
• Lisa Beamon Swint, Petitioner
• Marco Zarlengo & Linda McMahon-Zarlengo, Petitioners
• Maria Corbisiero, Petitioner, and John A. Snider, Jr., Intervenor, Petitioners
• Mark A. Van Malssen & Patricia D. Kiley, Petitioners
• Mark A. Van Velzor, Petitioner
• Mark Pelot, Petitioner
• Maryann Larkin & Thomas Larkin, Petitioners
• Matt L. Seiffert, Petitioner
• Mazie C. Green & Newton R. Green, Petitioners
• Mel A. Annuzzi & Jean L. Annuzzi, Petitioners
• Melanie L. Thomas-Kozak, Petitioner
• Mica Ringo, Petitioner
• Michael Cohen & Susan Cohen, Petitioners
• Michael Hume & Dorsaye Dilani, Petitioners
• Michael S. Tocher & Tracy A. Tocher, Petitioners
• Michael Swiggart, Petitioner
• Najeem B. & Olubunmi A. Adeyemo, Petitioner
• Nanette J. Martarano & David Martarano, Petitioners
• Nanette Jean Martarano & David Angelo Martarano, Petitioners
• Nate J. Allred & Laurie Allred, Petitioners
• Noel I. Hull, Petitioner
• Ory Eshel & Linda Coryell Eshel, Petitioners
• Oscar M. Alfaro & Blanca M. Alfaro, Petitioners
• Patricia A. Cavallaro, Donor, Petitioner
• Patricia A. Moosally, Petitioner
• Patricia Diane Ross, Petitioner
• Patrick J. Wachter & Louise M. Wachter, Petitioners
• Peter J. Chapman & Julia L. Chapman, Petitioners
• Peymon Mottahedeh & April Mottahedeh, Petitioners
• Phyllis Shaw, Petitioner
• R. Jean Fisher, Petitioner
• Randall J. Thompson & Karen G. Thompson, Petitioners
• Raymond E. Gardner & Sherry N. Gardner, Petitioners
• Raymond Jonathon Acosta, Petitioner
• Rebecca Smackey Hurd, Petitioner
• Rent-A-Center, Inc. and Affiliated Subsidiaries, Petitioner
• RERI Holdings I, LLC, Jeff Blau, Tax Matters Partner, Petitioners
• Rhonda Denise Peppers & Lamarr Peppers, Petitioners
• Richard A. Canatella, Petitioners
• Richard H. Cullifer, Transferee, Petitioner
• Robert Alan Lyons, Petitioner
• Robert B. Anderson & Cheri L. Anderson, Petitioners
• Robert Lippolis, Petitioner
• Robert Triola & Nancy V. Triola, Petitioners
• Roj Carl Snellman & Patricia Snellman, Petitioners
• Ronald Arthur Raschke, Petitioner and Susannah Juliette Raschke, Intervenor, Petitioners
• Ronald L. Kirkpatrick, Sr., Petitioner
• Ronald R. Dickinson & Shirley F. Dickinson, Petitioners
• Rose A. Wodack, Petitioner
• Ruben A. Villa-Ignacio & Zenaida A. Villa-Ignacio, Petitioners
• Said H. Koriakos & Nargis G. Koriakos, Petitioners
• Scott A. Kamieneski & Eresia Kamieneski, Petitioners
• Scott Wesley Williams & Michaele Anna Williams, Petitioners
• Securitas Holdings, Inc. and Subsidiaries, Petitioner
• Shiraz Noormohamed Lakhani, Petitioner
• Stephanie Lynn Christie a.k.a. Stephanie Lynn Foran, Petitioner and Arthur J. Maurello f.k.a. John Foran, Intervenor, Petitioners
• Stephen Andrew Ball & Pamela Sue Bainter-Ball, Petitioners
• Stephen D. Bowerman & Jani A. Bowerman, Petitioners
• Steven Edward Hillman, Petitioner
• Steven R. Estes, Petitioner
• Steven T. Waltner & Sarah V. Waltner, Petitioners
• Steven T. Waltner, Petitioner
• Steven Yari, Petitioner
• Susan Crile, Petitioner
• Susan R. Zimmerman-Phillips, Petitioner
• Tara C. Singhal & Madhu Singhal, Petitioners
• Tarri M. Harrold-Jones, Petitioner
• Teresa Palomares a.k.a. Teresa Garcia, Petitioners
• Terry L. Wright & Cheryl A. Wright, Petitioners
• Thomas J. Heckman, Petitioner
• Thomas J. Sullivan, Petitioner
• Tom Reed, Petitioner
• Troy N. Dalla & Marieta Dalla, Petitioners
• Valteau, Harris, Koenig & Mayer, Petitioner
• Vanney Associates, Inc., Petitioner
• Vincent A. Wolfington & Alicia M. Wolfington, Petitioners
• Virginia W. Kelly, Petitioner
• Vladimir Roudakov, Petitioner
• Wendy K. Anderson, Petitioner
• Whistleblower 10949-13W, Petitioner
• Whistleblower 11332-13W, Petitioner
• Whistleblower 11332-13W, Petitioner
• Whistleblower 13412-12W, Petitioner
• William D. Evans & Caroline F. Evans, Petitioners
• William L. West, Petitioner
• Wole Odujinrin a.k.a. Oluwole Olumide Odujinrin, Petitioners
• Yong J. Dong & Lijun Weng, Petitioners
• YRC Regional Transport, Inc. and Subsidiaries f.k.a. USF Corporation and Subsidiaries, Petitioners