United States Tax Court Decisions, 2015

177 published United States Tax Court opinions from 2015 in the CiteLaw law library. All years · All courts

• 436, Ltd., Robert Heitmeier, Tax Matters Partner, Petitioners
• Adiatu M. Jalloh, Petitioner
• Agro-Jal Farming Enterprises, Inc., Petitioner
• Alaa I. Musa, Petitioner
• Alan Sabolic, Petitioner
• Alfonso Diaz Del Castillo & Elena Loboda-Diaz Del Castillo, Petitioners
• Altera Corporation & Subsidiaries, Petitioner
• Alvin Sheldon Kanofsky, Petitioner
• Ambawalage S. Silva, Petitioner
• Anonymous, Petitioner
• Balvin Anthony McKnight, Petitioner
• Barry Knudsen, Petitioner
• Baudelio Lopez Ibarra, Petitioner
• Benjamin B. LeCompte, III & Cathleen B. LeCompte, Petitioners
• Bob R. Davis & Erin Davis, Petitioners
• Bonnie J. Angle, Petitioner
• Bradley C. Reifler & Nancy Reifler, Petitioners
• Brett E. Legg & Cindy L. Legg, Petitioners
• Bruce Edward Haddix & Rae Ann Haddix, Petitioners
• Canna Care, Inc., a California not-for-profit Corporation, Petitioner
• Carlos V. Yguico & Jennifer C. Yguico, Petitioners
• Charles Brumbaugh & C. E. Holifield, Petitioners
• Charles Dereck Adams & Melinda Elizabeth Adams, Petitioners
• Cheryl R. Savello, Petitioner
• Christopher Holden, Petitioner
• Clement C. Benenson, Petitioner
• Coastal Heart Medical Group, Inc., Petitioner
• Colleen J. O'Connor & Mark C. Tracy, Petitioners
• Curtis E. Leyshon, Petitioner
• Dan E. Butts & Patricia J. Butts, Petitioners
• Dana Karl Bateman & Tracie Lynn Bateman, Petitioners
• Daniel Lee Berglund, Petitioner
• Darrel W. Wyatt, Petitioner
• David C. Costello & Barbara A. Costello, Petitioners
• David Eugene Yuska, Petitioner
• Dennis J. McCarthy & Holly W. McCarthy, Petitioners
• Dennis M. Powers, Petitioner
• DNA Pro Ventures, Inc. Employee Stock Ownership Plan, Petitioner
• Don Warner Reinhard, Petitioner
• Donald A. Wesley & Sandra F. Wesley, Petitioners
• Donald Hill & Judith Hill, Petitioners
• Donald Lee Dunnigan, Petitioner
• Dung T. Tran, Petitioner
• Edgar Flores, Sr. & Julia Flores, Petitioners
• Epitome Systems, Inc., Petitioner
• Eric Edward Chandler, Petitioner
• Estate of Arthur E. Schaefer, Deceased, Kathleen J. Wells, Executor, Petitioners
• Estate of Bernice Newberger, Deceased, JP Morgan Chase Bank, N.A., Susan Newberger, and Nancy Newberger, Co-Trustees, Petitioners
• Estate of Lucrezia Iona Canaday, Deceased, Kevin Betskoff, Personal Representative, Petitioners
• Estate of Martha E. SanFilippo, Deceased, William J. Snyder, Executor, Petitioners
• Estate of Travis L. Sanders, Deceased, Thomas S. Hogan, Jr., Personal Representative, Petitioner and The Government of the United States Virgin Islands, Intervenor, Petitioners
• Esther P. Crabtree, Petitioner
• Fleming Cardiovascular, P.A., Petitioner
• Gary Wayne Rodrigues, Petitioner
• Gene Hawkins, Petitioner
• George Lawrence Starke, Petitioner
• Gina Brasher Langley, Petitioner
• Gustavo E. Morles, Petitioner
• H. Michael Muniz, Petitioner
• Harold C. Johnston, Jr. & Lana S. Johnston, Petitioners
• Harvey Friedman & Gloria Friedman, Petitioners
• Harvey L. Tucker, Petitioner
• Henry J. Haff & Diane M. Lis Haff, Petitioners
• Hermine Dinger, Petitioners
• Hiram Leroy Porter, Petitioner
• Husam A. Abu-Dayeh, Petitioner
• Ian D. Hughes & Vanessa S. Hughes, Petitioners
• Ifeanyi Obiakor, Petitioner
• Integra Engineering, LTD, Petitioner
• Jacqueline Thomas Minix, Petitioner
• James A. Ogden & Christie E. Ogden, Petitioners
• James Boneparte, Jr., Petitioner
• James E. Kaminski, Petitioner
• James F. Marran, Jr. & Francine W. Marran, Petitioners
• James J. Isaacs, Petitioner
• Jamshed Ahmed Chaudry, Petitioner
• Jason Chai, Petitioner
• Jason R. Beck, Petitioner
• Jeffery R. Simmons & Patricia M. Simmons, Petitioners
• Jeffrey B. Palmer, Petitioner
• Jeffrey S. Gardner, Petitioner
• Jeremiah J. O'Connor & Mary K. O'Connor, Petitioners
• Jerome Padilla & Margie Padilla, Petitioners
• Jijun Chen & Xiujing Gu, Petitioners
• Jody Lee Raida, Petitioner
• Joel B. Evans, Petitioner
• John C. Hom & Associates, Inc., Petitioner
• John Chase Lee, Petitioner
• John Edwin Trout & Barbara Alma Trout, Petitioners
• John Henry Besaw, Petitioner
• Jose A. Lamas & Maria E. Lamas, Petitioners
• Joseph J. Calvanico & Kelly Anne K. Calvanico, Petitioners
• Juan M. Herrera & Susana M. Herrera, Petitioners
• K. Dipal Enterprises, Inc., Petitioner
• Kathy L. Riggs, Petitioner
• Kenneth Lee Newhouse & Lindsay Rae Newhouse, Petitioners
• Kennison L. Wakefield & Mary L. Wakefield, Petitioners
• Kurt H. Haben, Petitioner
• Lana Joan Davidson, Petitioner
• Larry Williams & Dora Williams, Petitioners
• Lawrence Ebert & Rebecca Ebert, Petitioners
• Leodis C. Matthews, APC, a California Corporation, Petitioner
• Leonardo Villegas, Petitioner
• Lonnie J. Bartley & Kimberly A. Bartley, Petitioners
• Lori L. Hall, Petitioner
• Lynn Edward York & Cynthia Lee York, Petitioners
• Mahamud Abdi, Petitioner
• Manolito T. Legaspi, Petitioner
• Maria Sanchez, Petitioner
• Mark A. Lovely, Petitioner
• Mark C. Medairy, Jr., Petitioner
• Mark E. Huber & Colleen L. Huber, Petitioners
• Mark R. Smith & Yong N. Smith, Petitioners
• Marvel Entertainment, LLC, as Successor to Marvel Entertainment, Inc., f.k.a. Marvel Enterprises, Inc. and as agent for members of Marvel Enterprises, Inc. and Subsidiaries Group, Petitioners
• Matthew C. Peterson, Petitioner
• Matthew L. Cutler & Shannon W. Cutler, Petitioners
• Matthew Thomas Parmeter, Petitioner
• Medical Weight Control Specialist, Petitioner
• Michael A. Wills & Anita F. Wills, Petitioners
• Michael Balice, Petitioner
• Michael E. Lunnon, Petitioner
• Minchem International, Inc., Petitioner
• Mohammad A. Kakeh & Toni L. Kakeh, Petitioners
• Moneygram International, Inc. And Subsidiaries, Petitioner
• Nancy McDonald, Petitioner
• Nathaniel Hawthorne, Petitioner
• Nichelle G. Perez, Petitioner
• Nicholas S. Farris & Kirstin B. Farris, Petitioners
• Olin Glenn Smith, Petitioner
• Padraic William Burke, Petitioner
• Pamela M. Runkel n.k.a. Pamela Anglin, Petitioner and Clifford Burton Runkel, Intervenor, Petitioners
• Parks Foundation, Petitioner
• Qinetiq U.S. Holdings, Inc. & Subsidiaries, Petitioner
• R.V.I. Guaranty Co., Ltd. and Subsidiaries, Petitioner
• Ralim S. El, Petitioner
• Randy Tillery & Rachel Benator, Petitioners
• Reinaldo Vargas, Petitioner
• Richard A. Boring & Margaret A. Boring, Petitioners
• Richard Charles Lussy, Petitioner
• Richard D. Escalante & Barbara J. Escalante, Petitioners
• Richard E. Snyder & Marion Snyder, Petitioners
• Richard Irwin Wideman & Kristina Novak, Petitioners
• Richard K. Howard, Petitioner
• Ricky Ray Ressen & Rosalind Ressen, Petitioners
• Robert L. Porter, Petitioner
• Roberta Lee Howe, Petitioner
• Ronald Craig Fish, Petitioner
• Ronald H. Sapp & Mary Sapp, Petitioners
• Ronald Lorenzo Rolle, Petitioner
• Ruey Read, Petitioner
• Ruth A. Lobs, Petitioner
• S. Scott Lain & Teresita Garcia-Lain, Petitioners
• Saad Al-Soufi & Samia Schreitah, Petitioners
• Samuel Striker, Petitioner
• Seismic Support Services, LLC, Scott A. Whittington, Tax Matters Partner, Petitioners
• Sheri Flying Hawk, Petitioner
• Shockley Holdings, Limited Partnership, Transferee, Petitioner
• Steven A. Sodipo, Petitioner
• Steven F. Jacoby & Sarah E. Jacoby, Petitioners
• Steven T. Waltner & Sarah V. Waltner, Petitioners
• Susan Na a.k.a. Sung Hwa Na, Petitioners
• Terry M. Schank & Paula J. Schank, Petitioners
• TFT Galveston Portfolio, Ltd. as Successor in Interest for TFT Somerset-WJT, Ltd., Petitioner
• Timothy Frederick Witmyer, Petitioners
• Tony Carrancho & Linda Carrancho, Petitioners
• Transupport, Incorporated, Petitioner
• Troy S. Podraza & Jill A. Podraza, Petitioners
• Usman Bhutta, Petitioner
• Vicente Morataya & Ruthy A. Morataya, Petitioners
• Victor Fargo & Virginia King, Petitioners
• Walter D. Ligman, Petitioner
• Whistleblower 21276-13W, Petitioners
• William D. Foote & Elizabeth R. Foote, Petitioners
• William D. Trumbly, Jr. & Vicky B. Wood, Petitioners
• William Frederick Depree, Petitioner
• William J. Kardash, Sr., Transferee, Petitioner
• Yigal Elbaz & Bonnie Elbaz, Petitioners