United States Tax Court Decisions, 2016

175 published United States Tax Court opinions from 2016 in the CiteLaw law library. All years · All courts

• 15 West 17th Street LLC, Isaac Mishan, As Tax Matters Member of Ultimate Realty NY, LLC, Tax Matters Partner, Petitioners
• Ad Investment 2000 Fund LLC, Community Media, Inc., A Partner Other Than the Tax Matters Partner, Petitioners
• Aditya Krishnan & Shakti Singh, Petitioners
• Aidan Ifeanyi Ogamba & Celine Nnenna Ogamba, Petitioners
• Ajai Prakash & Swarn Prakash, Petitioners
• Ajibola O. Ibidunni, Petitioner
• Albert Martin Elbe, Petitioner and Adah M. Elbe, Intervenor, Petitioners
• Alfred B. Barrion, Petitioner
• Allen B. Miller, Petitioner
• Allied Transportation, Inc., Petitioner
• Amas Canzoni, Petitioner
• Amazon.Com, Inc. & Subsidiaries, Petitioner
• American Metallurgical Coal Co. and Subsidiaries, Petitioner
• Angel M. Rivera & Ann M. Rivera, Petitioners
• Angelina Alhadi, Petitioner
• B G Painting, Inc., Petitioner
• Barry Maurice Anderson, Petitioner
• Barton Slavin & Amy Weinstock Slavin, Petitioners
• Bayne French & Christine French, Petitioners
• Benjamin J. Ashmore, Petitioner
• Betty Jean Spencer, Petitioner
• Bohdan Senyszyn & Kelly L. Senyszyn, Petitioners
• Bohdan Senyszyn & Kelly L. Senyszyn, Petitioners
• Bohong Zhang, Petitioner & Thomas McKee, Conservatee, Barbara Strait, Conservator, Intervenor, Petitioners
• Bonnie Maria Armour, Petitioner and Mark V. Poulsen, Intervenor, Petitioners
• Boris Putanec & Jeana J. Toney, Petitioners
• Brenda Kappos, Petitioner
• Brenda S. Jones, Petitioner
• Brent Edward Crummey & Cheryl Battista Crummey, Petitioners
• Brian M. Polowniak, Petitioner
• Brinks Gilson & Lione A Professional Corporation, Formerly Brinks Hofer Gilson & Lione A Professional Corporation, Petitioner
• Carey Clayton Mills, Petitioner
• Cari Barnes, Petitioner
• Carlos A. Arizaga, Petitioner
• Cecilia M. Hylton, Petitioner
• CGG Americas, Inc., Petitioner
• Charles E. Brown & Connie E. Brown, Petitioners
• Charles R. Mangum & Estate of Marilyn Mangum, Deceased, Charles R. Mangum, Executor, Petitioners
• Chinweike Nwabasili, Petitioner
• Chris Robert Klein, Petitioner
• Christian Sioui, Petitioner
• Christina A. Alphonso, Petitioner
• Christina M. Fitzpatrick, Petitioner
• Christopher Dean Bailey, Petitioner
• Christopher H. Kaiser & Linda L. Kaiser, Petitioners
• Christopher Michael Haag & Christine Ann Haag, Petitioners
• Clifton E. Stanley & Darlene H. Stanley, Petitioners
• Clyde A. Arashiro, Petitioner
• Cornelius Allen & Amye J. Allen, Petitioners
• Curtis Lee Owens & Meleih Ann Owens, Petitioners
• Daniel L. Cook, Petitioner
• David B. Greenberg, Petitioner
• David Buffano, Petitioner
• David Peterson, Petitioner
• David W. Strong, Petitioner
• Dennis K. Hicks & Sherry L. Hicks, Petitioners
• Diran Li, Petitioner
• Dwight McDonald & Donna McDonald, Petitioners
• Elazar M. Cole, Petitioner
• Emmanuel A. Santos, Petitioner
• Emmanuel Ugochukwu Amadi & Omole Aina Amadi, Petitioners
• Eric L. Cox, Petitioner
• Eric Stephen Gerencser, Petitioner
• Estate of Anthony La Sala, Deceased, Kenneth La Sala, Executor, Petitioners
• Estate of Clara M. Morrissette, Deceased, Kenneth Morrissette, Donald J. Morrissette, and John D. Morrissette, Personal Representatives, Petitioners
• Estate of George H. Bartell, Jr., Deceased; George David Bartell & Jean Louise Bartell Barber, Co-Personal Representatives & Estate of Elizabeth Bartell, Deceased, George David Bartell & Jean Louise Barber Bartell Barber, Co-Personal Representatives, Petitioners
• Estate of James Heller, Deceased, Barbara H. Freitag, Harry H. Falk, and Steven P. Heller, Co-Executors, Petitioners
• Estate of Sarah D. Holliday, Deceased, Joseph H. Holliday, III, and H. Douglas Holliday, Personal Representatives/Executors, Petitioners
• Estate of Victoria E. Dieringer, Deceased, Eugene Dieringer, Executor, Petitioners
• Farshid Ghafouri & Elahe H. Ghafouri, Petitioners
• Felix Guralnik, Petitioner
• Gary I. Terry, Petitioner
• Gerd Topsnik, Petitioner
• Glen A. Blair, Petitioner
• Gonzalo Luque & Maribel Luque, Petitioners
• Gregory A. Power & Amy S. Power, Petitioners
• Gregory MacDonald Berry, Petitioner
• Hampton Software Development, LLC, Petitioner
• Hector Bawak Besong, Petitioner
• Howard E. May & Estate of Judith A. May, Deceased, Marcia M. May, Personal Representative, Petitioners
• Isaiah Bongam, Petitioner
• Ita Andrew Udeobong, Petitioner
• James A. Ericson & Rebecca A. Ericson, Petitioners
• James Clement Powell & Lucy H. Powell, Petitioners
• James William Harris, Petitioner
• John J. Ekeh, Petitioner
• John N. Alphson, Petitioner
• John R. Galbraith & Mary M. Galbraith, Petitioners
• Johnnie C. Walker, Petitioner
• Johnny Lara, Petitioner
• Jose M. Curet, Petitioner
• Jose R. Pena, Petitioner
• Joseph D. Moon & Darsey C. Moon, Petitioners
• Joseph L. Jackson & Sylvia A. Jackson, Petitioners
• Joseph N. Hunter, Petitioner
• Juan Carlos Garcia & Caridad Leon- Garcia, Petitioners
• Juan P. Gomez, Petitioner
• Julie A. Tizard, Petitioner
• Julie Tishkoff, Petitioner
• June Aster Baptiste, Petitioner
• Karen Kaplan, Petitioner
• Kimberly J. Gafford, Petitioner
• Lanny D. Walker, Petitioner
• Lawrence G. Graev & Lorna Graev, Petitioners
• Lawrence M. Aleamoni & Marjorie C. Aleamoni, Petitioners
• Leonard B. Gilbert, Petitioner
• Leonard L. Best & Evelyn R. Best, Petitioners
• LG Kendrick, LLC, Petitioner
• Lisa A. Nkonoki, Petitioner
• Little Mountain Corporation, Petitioner
• Lynn Marie Domaschko, Petitioner
• Makric Enterprises, Inc., Petitioner
• Malcolm D. Alexander, Petitioner
• Mandie Bradford Gaston, Petitioner
• Martin Nitschke, Petitioner
• Marty Dale Martin, Petitioners
• Mary E. Barie & Thomas R. Barie, Petitioners
• Mary L. Hatcher a.k.a. Mary L. Bell, Petitioners
• Michael Shamrock & Victoria Bigg, Petitioners
• Nathan Pilmer & Brittany Dow Pilmer, Petitioners
• Nicholas Kavuma, Petitioner
• Nik Lamas-Richie & Shayne Lamas-Richie, Petitioners
• Nutrition Formulators, Inc., Petitioner
• Orobosa Obayagbona, Petitioner
• Paul F. Barnhart, Jr. & Karol Ann Barnhart, Petitioners
• Philip Joseph Franklin, Petitioner
• Phyllis E. McGrady & Christopher R. Antoniacci, Petitioners
• Pizza Pro Equipment Leasing, Inc., Petitioner
• Ramon Reynoso, Petitioner
• Raymond C. Johnson & Geraldine L. Johnson, Petitioners
• Richard A. Eichinger & Diana Suarez, Petitioners
• Richard Brewster Main, Petitioner
• Richard R. Rehn & Deborah S. Wheeler, Petitioners
• Rickey L. Drilling, Petitioner
• Ricky L. Ward, Petitioner
• Robert Lee Morris, Petitioner
• Robert Talbot, Petitioner
• Robert V. Arkow & Yvonne Arkow, Petitioners
• Robert W. Schlegel, Petitioner
• Rodney J. Guarino & Lauraine Guarino, Petitioners
• Roger L. Lingren, Petitioner
• Ronald W. White, Petitioner
• Ruben Jauregui, Petitioner
• Sam D. Kilpatrick, Petitioner
• Samuel S. Yasgur & Eva A. Yasgur, Petitioners
• Sara Archer, Petitioner
• Satellite Partners Fund, LLC, Delta Currency Trading, LLC, Tax Matters Partner, Petitioners
• Scott Singer Installations, Inc., Petitioner
• Sharon L. Garrett, Petitioner
• Silver Medical, Inc., Petitioner
• Slone Revocable Trust, UA Dated September 20, 1994, Transferee, James C. Slone and Norma L. Slone, Trustees, Petitioners
• Spiridon Spireas & Amalia Kassapidis-Spireas, Petitioners
• Stephen H. Briggs & Patricia A. Briggs, Petitioners
• Steven Eugene Edwards, Petitioner
• Steven N. Levi & Cristina Levi, Petitioners
• Syed Navaid, Petitioner
• Tao Long, Petitioner
• Terry K. Shockley, Transferee, Petitioner
• The Malulani Group, Limited And Subsidiary, Petitioner
• Timothy Charles Qunell, Jr., Petitioner
• Tina D. Fausett, Petitioner, and Jack R. Durland, Jr., Intervenor, Petitioners
• Transupport, Incorporated, Petitioner
• Urgent Care Nurses Registry, Inc., Petitioner
• Urve V. Moyer, Incompetent, Calvin L. Moyer, Next Friend, Petitioners
• Victor M. Crown, Petitioner
• W. Morgan Parker & Linda M. Parker, Petitioners
• Wasco Real Properties I, LLC, Gardiner Family Trust, Tax Matters Partner, Petitioners
• Wendell Wilson & Angelica M. Wilson, Petitioners
• Whistleblower 11099-13W, Petitioner
• Whistleblower 21276-13W, Petitioners
• Whistleblower 22716-13W, Petitioner
• William Lester Kennedy, Jr., Petitioner
• William Thomas Taylor, Petitioner
• Xionghui He, Petitioner
• Yosef A. Tsehay, Petitioner