T.C. Memo. 2017-27 UNITED STATES TAX COURT JOHN C. NOYES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27294-14L. Filed February 1, 2017. John C. Noyes, pro se. Halvor R. Melom, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to sections […]
Category: United States Tax Court Opinions
BASIC ENGINEERING, INC. v. COMMISSIONER OF INTERNAL REVENUE, T.C. Memo. 2017-26 (2/1/2017)
T.C. Memo. 2017-26 UNITED STATES TAX COURT BASIC ENGINEERING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27691-13. Filed February 1, 2017. Don Knight and Aaron P. Lloyd, for petitioner. Bettina M. Nadler, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: In a notice of deficiency dated August 22, 2013, respondent […]
NAMEN v. COMMISSIONER OF INTERNAL REVENUE, T.C. Memo. 2017-24 (1/31/2017)
T.C. Memo. 2017-24 UNITED STATES TAX COURT WILLIAM NAMEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9982-15. Filed January 31, 2017. John S. Winkler, for petitioner. Laura A. Price, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a deficiency in petitioner’s 2009 Federal income tax of $141,676 and additions […]
BECKENFELD v. COMMISSIONER OF INTERNAL REVENUE, T.C. Memo. 2017-25 (1/31/2017)
T.C. Memo. 2017-25 UNITED STATES TAX COURT ESTATE OF LILLIAN BECKENFELD, DECEASED, RONALD BECKENFELD, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7732-15L. Filed January 31, 2017. Stephen A. Newstadt, for petitioner. Halvor R. Melom, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: This case arises from a petition filed in […]
CRAVEN v. COMMISSIONER OF INTERNAL REVENUE, T.C. Memo. 2017-23 (1/31/2017)
T.C. Memo. 2017-23 UNITED STATES TAX COURT VINCENT E. CRAVEN, JR., AND AIMEE CRAVEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13529-13L. Filed January 31, 2017. Counsel: Vincent E. Craven, Jr., and Aimee Craven, pro sese. Daniel C. Munce, for respondent. MEMORANDUM OPINION RUWE, Judge: This matter is before the Court on respondent’s […]
SAS v. COMMISSIONER OF INTERNAL REVENUE, T.C. Summary Opinion 2017-2 (1/30/2017)
T.C. Summary Opinion 2017-2 UNITED STATES TAX COURT ELLEN M. SAS AND ROGER A. JONES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14447-14S. Filed January 30, 2017. Counsel: Ellen M. Sas and Roger A. Jones, pro sese. Kristin H. Joe, for respondent. SUMMARY OPINION PUGH, Judge: This case was heard pursuant to the […]
FLUME v. COMMISSIONER OF INTERNAL REVENUE SERVICE, T.C. Memo. 2017-21 (1/30/2017)
T.C. Memo. 2017-21 UNITED STATES TAX COURT EDWARD S. FLUME, Petitioner v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent Docket No. 15772-14L. Filed January 30, 2017. Counsel: David Rodriguez, for petitioner. Roberta L. Shumway and Sheila R. Pattison, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Petitioner seeks review pursuant to section 6330(d)(1)[1] of […]
CHEVES v. COMMISSIONER OF INTERNAL REVENUE, T.C. Memo 2017-22 (1/30/2017)
T.C. Memo. 2017-22 UNITED STATES TAX COURT KEVIN CHEVES AND JENNIFER CHEVES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26218-13. Filed January 30, 2017. Counsel: Kevin Cheves, pro se. Lawrence D. Sledz, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WELLS, Judge: Respondent determined a deficiency of $5,839 in petitioners’ Federal income tax […]
IBEAGWA v. COMMISSIONER OF INTERNAL REVENUE, T.C. Memo. 2017-19
T.C. Memo. 2017-19 UNITED STATES TAX COURT CHRISTIAN CHUKWUEMEKA IBEAGWA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19914-14. Filed January 26, 2017. Counsel: Christian Chukwuemeka Ibeagwa, pro se. Julie A. Schwoebel, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: Respondent determined a deficiency of $4,664 in petitioner’s Federal income tax for […]
GOLDSMITH v. COMMISSIONER OF INTERNAL REVENUE, Nos. 13335-12 & 14342-12 (1/26/2017)
T.C. Memo. 2017-20 UNITED STATES TAX COURT SCOTT KIMREY GOLDSMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent GOLDSMITH & ASSOCIATES, LTD., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 13335-12, 14342-12. Filed January 26, 2017. Scott Kimrey Goldsmith, pro se in docket No. 13335-12. Scott Kimrey Goldsmith (an officer), for petitioner in docket No. […]