United States Tax Court Decisions, 2018

155 published United States Tax Court opinions from 2018 in the CiteLaw law library. All years · All courts

• Aaron Keith Nicholson, Petitioner
• Adam D. Fehr, Petitioner
• Albert Anthony Oliver, Petitioner
• Alejandro Hernandez, Jr. & Edith G. Roman, Petitioners
• Alvaro G. Velez, Petitioner
• Andrea M. Eichler, Petitioner
• Andrew Mitchell Berry & Sara Berry, Petitioners
• Andy Akay, Petitioner
• Angelo L. Mazzei & Mary E. Mazzei, Petitioners
• Annette Faye Neitzer, Petitioner and Richard J. Arnoldussen, Intervenor, Petitioners
• Association for Honest Attorneys, Petitioner
• Azael Dythian Perales, Petitioner
• Barry M. Smith & Rochelle Smith, Petitioners
• Bernard A. Davis & Willette T. Davis, Petitioners
• Bradford J. Sarvak, Petitioner
• Brandon Brown & Christi Cloaninger Brown, Petitioners
• Brian Benson, Petitioner and Dannielle Welch-Benson, Intervenor, Petitioners
• Brian D. Ray & Betsy Ray, Petitioners
• Brian H. McLane, Petitioner
• Catherine J. Clay, Petitioner
• Cedric Ray Allen, Petitioner
• Chad Henderson & Sharon Henderson, Petitioners
• Champions Retreat Golf Founders, LLC., Riverwood Land, LLC., Tax Matters Partner, Petitioner
• Charles Brumbaugh & C. E. Holifield, Petitioners
• Charles D. Williams, Petitioner
• Chinelo Nwankwo Suwareh, Petitioner and Lamin B. Suwareh, Intervenor, Petitioners
• Colin C. Bishop, Petitioner and Lisa Bishop, Intervenor, Petitioners
• Connie L. Minton a.k.a. Connie L. Keeney, Petitioners
• Conrad Prentiss Burnett, Jr., Petitioner
• Craig P. Mowry & Cricket U. Mowry, Petitioners
• Curtis Eugene Ankerberg, Petitioner
• Damon R. Becnel, Petitioner
• Daniel Sadek, Petitioner
• Darrell Archer, Petitioner
• David H. Melasky & Audrey Melasky, Petitioners
• David Keefe & Candace Keefe, Petitioners
• David Muresan Scientific Research Foundation, Petitioners
• Debra Walker Brescan Obeirne, Petitioner
• Derrick Davidson & Angela Davidson, Petitioners
• Donald L. Zinger & Nicole A. Zinger, Petitioners
• Duncan Bass, Petitioner
• Enrique Fernando Dancausa Valle, Petitioner
• Estate of Clyde W. Turner, Sr., Deceased, W. Barclay Rushton, Executor, Petitioners
• Estate of James P. Keeter, Deceased, Garry L. Holton, Jr., and Thomas W. Schaefer, Co-Executors and Julie L. Keeter, 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
• Estelle C. Grainger, Petitioner
• Gregory Raifman & Susan Raifman, Petitioners
• Gregory S. Larson, Petitioner
• Hamid Jahangirian & Shohreh Chalshtari, Petitioners
• Hampton Software Development, LLC, Petitioner
• Homero F. Meruelo, Petitioner
• Horace R. Weaver & Candace M. Weaver, Petitioners
• IBDR, Inc., Petitioner
• Ibrahim Abdel-Fatah & Raida Abdel-Fatah, Petitioners
• Jack E. Ashkenazi, Petitioner
• James C. Platts, Petitioner
• James Edward Bradley, Jr. & Margaret Letitia Hayes-Hunter, Petitioners
• James Edward Terrell, Petitioner
• James Loveland, Jr. & Tina C. Loveland, Petitioners
• James R. Brown & Opal Freeman, Petitioners
• Jason J. Gartlan, Petitioner
• Jeffrey B. Yapp & Tamara A. Yapp, Petitioners
• Jeffrey Wilfred Heedram, Petitioner
• Jin Man Park, Petitioner
• Jody Eldred & Pamela Eldred, Petitioners
• John A. Garcia & Jamie Garcia, Petitioners
• John A. Hartmann, Petitioner
• John A. Voigt & Lorinda C. Martin, Petitioners
• John Anthony Glennon, Petitioner
• John E. Rogers & Frances L. Rogers, Petitioners
• John T. Longino, Petitioner
• Jose Franco & Linda Anne Franco, Petitioners
• Joseph Brian Whiteford & Gwenn Catherine Whiteford, Petitioners
• Joseph C. Gallagher, Petitioner
• Karl F. Simonsen & Christina M. Simonsen, Petitioners
• Kathy Bletsas, Petitioner
• Katucha J. Dorval & Romane G. Dorval, Petitioners
• Kenneth William Kasper, Petitioner
• Kim Ence, Petitioner
• Kimberly R. Hale, Petitioner
• Kimberly S. Nix, Petitioner
• Laurel Alterman & William A. Gibson, Petitioners
• Leon Steinhardt, Petitioner
• Letitia Burns O'Connor and Estate of Dana Levy, Deceased, Letitia Burns O'Connor, Special Administratrix, Petitioners
• Lonnie D. Johnson, Jr., Petitioner
• Luis Palafox & Hilda Arellano, Petitioners
• Magloire K. Ayissi-Etoh & Katrina D. Sharpe, Petitioners
• Marc White & Kelly White, Petitioners
• Marilyn Letitia Randall, Petitioner
• Mark A. Knapp, Petitioner
• Mark Clifton Trimble, Petitioner
• Mark E. Balocco & Patricia A. Balocco, Petitioners
• Marlin Trading, LLC., Jetstream Business Limited, Tax Matters Partner, Petitioners
• Mehrdad Rafizadeh, Petitioner
• Michael A. Giunta & Julia A. Giunta, Petitioners
• Michael Amelsberg & Christina Amelsberg, Petitioners
• Michael J. Burke & Jane S. Burke, Petitioners
• Michael McAvey & Kathleen McAvey, Petitioners
• Michael Royce Preston, Petitioner
• Michelle M. Moreno, Petitioner
• Miguel A. Jusino & Elizabeth H. Ezcurra, Petitioners
• Mitsubishi Cement Corporation & Subsidiaries, A Delaware Corporation, Petitioner
• Mohamed A. Kaviro, Petitioner
• Nutratech, LTD, Globaltrex, LLC, Tax Matters Partner, Petitioners
• Pantano Baptist Church, Petitioner
• Patients Mutual Assistance Collective Corporation d.b.a. Harborside Health Center, Petitioner
• Paul J. Rademacher, Petitioner
• Paul O. Martin & Cynthia M. Montes Martin, Petitioners
• Potter Sales, Inc., Petitioner
• Raghvendra Singh & Kiran Rawat, Petitioners
• Raghvendra Singh & Kiran Rawat, Petitioners
• Randy Richardson & Melissa Richardson, Petitioners
• RB-1 Investment Partners, Eric Reinhart, Tax Matters Partner, Petitioners
• Rhoeda Joy Tan Farolan, Petitioner
• Richard Bryan Jackson & Nora Irene Jackson, Petitioners
• Richard C. Mathews, Petitioner
• Richard H. Levin & Linda D. Levin, Petitioners
• Rick E. Jacobsen, Petitioners
• Rick L. Archuleta & Maureen Elizabeth McGrath Archuleta, Petitioners
• RJ Channels, Inc., Petitioner
• Robert A. Connell, Petitioner
• Robert Manashi & Nahrin Manashi, Petitioners
• Roberta Birdsong & William H. Birdsong, Petitioners
• Roberto Toso & Marcela Salman, Petitioners
• Rodney P. Walker, Petitioner
• Rodrigo Kho & Loreta Kho, Petitioners
• Ron William Thompson, Petitioner
• Ronald A. Caselli, Petitioner
• Ronald E. Davis, Petitioner
• Ronnie J. Smith & Sheila C. Smith, Petitioners
• Rudy Castaneda & Julie Castaneda, Petitioners
• Sanford Solny, Petitioner
• Sarwat-Ben R. Benjamin & Rehan Rabadi, Petitioners
• Semere Misgina Hagos, Petitioner
• Shane Havener & Amy E. Costa, Petitioners
• Shane V. Robison & Robin S. Robison, Petitioners
• Shash Schaekar, Petitioner
• Sidney O'Kagu, Petitioner
• SIH Partners LLLP, Explorer Partner Corporation, Tax Matters Partner, Petitioners
• Slawomir J. Fiedziuszko & Alicia M. Fiedziuszko, Petitioners
• Stanislav Antoniev Dimitrov, Petitioner
• Suzanne Jean McCrory, Petitioner
• T-Star Engineering and Technical Services, Inc., Petitioner
• Teresa J. Henley, Petitioner
• The Community Law Firm, Inc., Petitioner
• Toni Harris, Petitioner
• Val Lanes Recreation Center Corporation, Petitioner
• Vincent C. Hamilton & Stephanie Hamilton, Petitioners
• Vincent M. Lorusso, Petitioner
• Walter J. Antonyshyn & Georgiana L. Antonyshyn, Petitioners
• Wendell Falls Development, LLC, Gregory Alan Ferguson, Tax Matters Partner, Petitioners
• Wendell Falls Development, LLC, Gregory Alan Ferguson, Tax Matters Partner, Petitioners
• Whistleblower 23711-15W, Petitioner
• William Mark Scott, Petitioner
• Yasmin Azam & Muhammad Ayub Azam, Petitioners