United States Tax Court Decisions, 2017

190 published United States Tax Court opinions from 2017 in the CiteLaw law library. All years · All courts

• Abdiwali Suldan Mohamed, Petitioner
• Adrian Corey Jenkins, Petitioner
• Agwu U. Okiyi & Chinyere A. Okiyi, Petitioners
• Allen T. Stettner & Julie A. Stettner, Petitioners
• Allyn B. Smaaland & Judy A. Smaaland, Petitioners
• Alvin Jones & Chanee Jones, Petitioners
• Amazon.Com, Inc. & Subsidiaries, Petitioner
• Ann E. Dykstra, Petitioner
• Ann McKinney, Petitioner
• Ann Zollinger, Petitioner
• Atef Fahmey Isaac, Petitioner
• Barbara H. Pritchard, Petitioner
• BCP Trading and Investments, LLC, William T. Esrey Trading Partners, LP, A Partner Other Than the Tax Matters Partner, Petitioner
• Benjamin J. Gibson, Sr. & Delores B. Gibson, Petitioners
• Benjamin Jeffery Ashmore, Petitioner
• Benyamin Avrahami & Orna Avrahami, Petitioners
• Big River Development, L.P., Cork Factory LP, Tax Matters Partner, Petitioners
• Brenda K. Smiling & A. Mark Smiling, Petitioners
• Cambridge Partners, L.P.; Kenneth I. Nowak, State of New Jersey Appointed Receiver, Petitioners
• Carlos Alamo, Petitioner
• Carolyn F. Whitsett, Petitioner
• Catherine Ann Riggins, Petitioner
• Charles D. Martin & Laura J. Martin, Petitioners
• Charles O. Yambo, Petitioner
• Charlotte L. Thompson, Petitioner
• Christina M. Fitzpatrick, Petitioner
• Christopher B. Anderson & Sandra R. Anderson, Petitioners
• Christopher S. Harrell, Sr. & Ingrid T. Harrell, Petitioners
• Christy Lyn Godsey, Petitioner
• Constantine Gus Cristo, Petitioner
• Corbin A. McNeill & Dorice S. McNeill, Petitioners
• Corbin A. McNeill & Dorice S. McNeill, Petitioners
• Courtland L. Logue, Jr., Petitioner
• CreditGuard of America Inc., Petitioner
• Crescent Manor, Inc., Petitioner
• Crestek, Inc. and Subsidiaries, Petitioner
• Cynthia Gonzalez, Petitioner
• Daniel E. Larkin & Christine Larkin, Petitioners
• Danielle Jan Bates & Lucas R. Bates, Petitioners
• David Gerald Weber, Petitioner
• David T. Myers, Petitioner
• Dean Matthew Vigon, Petitioner
• Dean Russell Cates & Teresa Stinnett Cates, Petitioners
• Doris Gaines & George Gaines, Petitioners
• Douglas M. Thompson & Lisa Mae Thompson, Petitioners
• Elias Olson & Rosalinda Olson, Petitioners
• Enda Conway, Petitioner
• Eric Alan Harris, Petitioner
• Ernesto P. Patacsil & Marilyn E. Patacsil, Petitioners
• Estate of Hung-Liang Lynn Lin, Deceased, Jeffrey S. Lin, Administrator, Petitioners
• Estate of Nancy H. Powell, Deceased, Jeffrey J. Powell, Executor, Petitioners
• Estate of Ruben A. Myers, Deceased, Ken Norton, Executor, 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
• Fansu Camara & Aminata Jatta, Petitioners
• FloEtta Bullock, Petitioner
• Gary A. Wolens, Petitioner
• Gary Lee McIntee, Petitioner
• Gary Patrick Johnson, Petitioner
• George E. Timmins, Petitioner
• George Fakiris, Petitioner
• Goldsmith & Associates, Ltd., Petitioner
• Good Fortune Shipping SA, Petitioner
• Grecian Magnesite Mining, Industrial & Shipping Co., SA, Petitioner
• Gregory David Bruce, Petitioner
• Gregory J. Gowen, Petitioner
• Gregory L. Acone & Judith E. Finn Acone, Petitioners
• Grisel A. Smyth, Petitioner
• Guy R. Baxter & Lonnie C. Baxter, Petitioners
• Hennessey Manor Nursing Home, Inc., Petitioner
• Henry M. Jagos & Kathy A. Jagos, Petitioners
• Ian D. Smith, Petitioner
• Isidro Garza, Jr. & Martha C. Garza, Petitioners
• Ivan Rivas, Petitioner
• J. Drew Koester, Petitioner
• Jagtar Singh Khinda, Petitioner
• James Awad, Petitioner
• James Boneparte, Jr., Petitioner
• James David Jackson, Petitioner
• James M. Galloway & Sarah M. Galloway, Petitioners
• James W. Gregory, Jr. & Janet E. Gregory, Petitioners
• Jason M. Scheurer, Petitioner
• Jay Enis & Sue Enis, Petitioners
• Jeffrey A. Spinner & Alyse S. Spinner, Petitioners
• Jeffrey Wycoff & Merrie Pisanno-Wycoff, Petitioners
• Jeremy Ray Summers, Petitioner
• Jesse A. Linde & Dawn Linde, Petitioners
• Joanne C. Ruddy & Joseph C. Ruddy, Jr., Petitioners
• Joe Alfred Izen, Jr., Petitioner
• John C. Noyes, Petitioner
• John Dee, Petitioner
• John Edward Rapp & Cammie A. Rapp, Petitioners
• John Hobart Zentmyer, Petitioner
• John L. Roth & Deanne M. Roth, Petitioners
• John V. Hawkbey, Petitioner
• Joseph Chiarelli, Petitioner
• Joseph E. Bormet, Petitioner
• Joseph Palisi & Lisa Palisi, Petitioners
• Keith A. Tucker & Laura B. Tucker, Petitioners
• Kelly Butler, Petitioner
• Kenneth William Kasper, Petitioner
• Kenton R. Fleming, Petitioner
• Kevin Cheves & Jennifer Cheves, Petitioners
• Kevin Dewitt Skaggs, Petitioner
• Kurt Hickam & Michelle Hickam, Petitioners
• Larry Geneser, Petitioner
• Larry Lee Lock, II & Kristi Leigh Lock, Petitioners
• Laura Stepp & Kaleb Stepp, Petitioners
• Leif D. Rozin, Petitioner
• Lender Management, LLC, Marvin K. Lender Revocable Trust, Tax Matters Partner, Petitioners
• Leroy Muncy, Petitioner
• Lindsay Manor Nursing Home, Inc., Petitioner
• Lisa F. Wilson, Petitioner
• Lloyd Anthony Rajcoomar, Petitioner
• Lois Brodmerkle & Robert Howard Brodmerkle, Petitioners
• Louelia Salomon Frias & Mervyngil Salomon, Petitioners
• Mahmoud A. Makhlouf & Jane M. Makhlouf, Petitioners
• Maria Shenorah McCree, Petitioner
• Mark A. Quintal, Petitioner
• Mark A. Rutkoske, Sr., Petitioner
• Mark S. Siegel, Petitioner
• Martin J. Luczaj & Alisa M. Luczaj, Petitioners
• Mary T. Kahmann & Eric C. Kahmann, Petitioners
• Matthew Eric Baham & Jennifer Michelle Baham, Petitioners
• Megan Zhao Creigh & John L. Creigh, Petitioners
• Mescalero Apache Tribe, Petitioner
• Michael E. Nordloh & Sharon J. Nordloh, Petitioners
• Michael Lombardi, Petitioner
• Michel K. Petree a.k.a. Michel K. Swanson, Petitioners
• Mindy Lessard f.k.a. Mindy Tomko, Petitioner and John M. Tomko, Intervenor, Petitioners
• Muhieddin A. Ghazawi & Ghada Ghazawi, Petitioners
• Nersonn D. Justine & Carline Charlot Justine, Petitioners
• New Capital Fire, Inc., as Successor by Merger to The Capital Fire Insurance Company, Petitioner
• New Jersey Council Of Teaching Hospitals, Petitioner
• Niklas Jansson, Petitioner
• Nvard Balyan, Petitioner
• Palmolive Building Investors, LLC, DK Palmolive Building Investors Participants, LLC, Tax Matters Partner, Petitioners
• Patricia Ann Copper, Petitioner
• Patrick S. Bero & Jennifer M. Bero, Petitioners
• Paul Chen, Petitioner
• Paul Morris McNally & Patricia Ann McNally, Petitioners
• Paul Niski, Petitioner
• Pei Fang Guo, Petitioner
• Philip S. Brown & Amber L. Brown, Petitioners
• Raymond Ochoa, Petitioner
• RERI Holdings I, LLC, Jeff Blau, Tax Matters Partner, Petitioners
• Robert Daniel Rodriguez & Natalia Rodriguez, Petitioners
• Robert E. Smith, III & Angela K. Smith, Petitioners
• Robert George Welemin & Arsenia Z. Welemin, Petitioners
• Robert Gollnick, Jr. & Piyanut Ustsasan-Gollnick, Petitioners
• Robert Hudson & Eleanor M. Hudson, Petitioners
• Robert Williams, Petitioner
• Roberta Borenstein, Petitioner
• Ronald E. Byers, Petitioner
• Saeid Zolghadr & Mandana Zolghadr, Petitioners
• Samuel Joseph Carrick, Petitioner
• Samuel Klein, Petitioner
• Samuel Scott Beckey & Jennifer Jean Beckey, Petitioners
• Sharon M. Nielsen & Steve L. Nielsen, Petitioners
• Shawn Darren Allen, Petitioner
• Sheila Woodley, Petitioner
• Stanley Battat & Zmira Battat, Petitioners
• Stephen B. Howard, Petitioner
• Stephen Drah, Petitioner
• Steve Pemberton, Petitioner
• Steven A. McGuire & Robin L. McGuire, Petitioners
• Steven J. Feldman, Petitioner
• Steven M. Petersen & Pauline Petersen, Petitioners
• Sulphur Manor, Inc., Petitioner
• Ted Lawrence Williams, Petitioner
• Thomas Joseph Ritter, Petitioner
• Troy A. Beam, Petitioner
• Uday N. Parekh & Amita Parekh, Petitioners
• Victor A. Edwards, Petitioner
• Vincent B. Whitaker, Petitioner
• Vincent E. Craven, Jr. & Aimee Craven, Petitioners
• Vladimir Roudakov, Petitioner
• W. Zintl Construction, Inc., Petitioner
• Wayne D. Ramsay, Petitioner
• Wendell C. Robinson & May T. Jung-Robinson, Petitioners
• Western Hills Residential Care, Inc., Petitioner
• Whistleblower 12568-16W, Petitioner
• Whistleblower 14376-16W, Petitioner
• Whistleblower 4496-15W, Petitioner
• William A. Alexander, Jr. & Diane C. Alexander, Petitioners
• William Bon Viso & Clare Bon Viso, Petitioners
• William H. Tinsley & Amaryllis E. Tinsley, Petitioners
• William Henry Paynter & Elizabeth A. Paynter, Petitioners
• William J. Cojocar, Petitioner and Sally Carrillo, Intervenor, Petitioners
• Yvonne A. Williams, Petitioner
• Zane W. Penley & Monika J. Penley, Petitioners