DANCER v. COMMISSIONER OF INTERNAL REVENUE, 73 T.C. 1103 (1980) HAROLD AND SANDRA DANCER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 5180-77.United States Tax Court. Filed March 13, 1980. Petitioner, a trainer and driver of trotting horses, was involved in an automobile accident while traveling between the farm where he had trained horses that […]
Category: United States Tax Court Opinions
RAMIREZ v. COMMISSIONER, 2010-108 (T.C.M. 5-17-2010)
RAMIREZ v. COMMISSIONER, 2010-108 (T.C.M. 5-17-2010) JOSE J. MARY D. RAMIREZ, Petitioners v. COMMISSIONER OF INTERNALREVENUE, Respondent No. 24262-08.United States Tax Court. Filed May 17, 2010. MEMORANDUM FINDINGS OF FACT AND OPINION Jose J. Mary D. Ramirez, pro sese. Aely K. Ullrich, for respondent. COHEN, Judge: Respondent determined a deficiency of $9,995 in petitioners’ Federal […]
PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS, 79 T.C. 1093 (1982)
PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS, 79 T.C. 1093 (1982)United States Tax Court. 1982. PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS T.C. Memo. Name 1982 — 502 Alden Bioclinical Laboratories, Inc. 1982 — 455 Allen, Robert M. and Eileen M. 1982 — 402 Altenburg, David C. and Marianne 1982 — 521 Alvarez, Fernando D. and Maria […]
ABRAMS v. COMMISSIONER OF INTERNAL REVENUE, 82 T.C. 403 (1984)
ABRAMS v. COMMISSIONER OF INTERNAL REVENUE, 82 T.C. 403 (1984) GALE C. ABRAMS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE RESPONDENT. No. 1280-83.United States Tax Court. Filed March 5, 1984. Petitioner instituted this proceeding claiming that his wages are not income subject to tax. Held, in these circumstances, respondent’s determinations of income tax deficiencies and additions […]
ALLEN TOOL CORP. v. FRANK KNOX, 3 T.C. 847 (1944)
ALLEN TOOL CORP. v. FRANK KNOX, 3 T.C. 847 (1944) ALLEN TOOL CORPORATION, PETITIONER, v. FRANK KNOX, SECRETARY OF THE NAVYOF THE UNITED STATES, RESPONDENT. Docket No. 1 R.United States Tax Court. Promulgated May 15, 1944. PROCEDURE — RENEGOTIATION — RULE 64. — Petitions based upon a unilateral order should conform as nearly as possible […]
FEASTER v. COMMISSIONER, 2010-157 (T.C. 7-22-2010)
FEASTER v. COMMISSIONER, 2010-157 (T.C. 7-22-2010) DANIEL FEASTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE,Respondent. No. 2296-09.United States Tax Court. Filed July 22, 2010. MEMORANDUM FINDINGS OF FACT AND OPINION Daniel Feaster, pro se. David M. McCallum, for respondent. COHEN, Judge: Respondent determined a deficiency of $1,387 in petitioner’s 2006 Federal income tax. The issue for […]
OMHOLT v. COMMISSIONER OF INTERNAL REVENUE, 60 T.C. 541 (1973)
OMHOLT v. COMMISSIONER OF INTERNAL REVENUE, 60 T.C. 541 (1973) RAY E. OMHOLT AND JEANETTE OMHOLT, ET AL.,[fn1] PETITIONERS v. COMMISSIONEROF INTERNAL REVENUE, RESPONDENT Docket Nos. 2702-70, 2703-70.United States Tax Court. Filed July 9, 1973. [fn1] The case of Powerlock Systems, Inc., docket No. 2703-70, is consolidated herewith. A corporation entered into an agreement with […]
PACIFIC COAST v. COMMISSIONER OF INTERNAL REVENUE, 55 T.C. 866 (1971)
PACIFIC COAST v. COMMISSIONER OF INTERNAL REVENUE, 55 T.C. 866 (1971) PACIFIC COAST MUSIC JOBBERS, INC., PETITIONER v. COMMISSIONER OF INTERNALREVENUE, RESPONDENTCHARLES H. HANSEN AND ISABEL HANSEN, PETITIONERS v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT Docket Nos. 284-68, 285-68.United States Tax Court. Filed February 25, 1971. Petitioner Charles H. Hansen entered into agreements on Nov. 23, 1962, […]
MERRITT v. COMMISSIONER OF INTERNAL REVENUE, 29 T.C. 149 (1957)
MERRITT v. COMMISSIONER OF INTERNAL REVENUE, 29 T.C. 149 (1957) MARJORIE M. MERRITT ET AL.,[fn1] PETITIONERS, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket Nos. 54563-54565.United States Tax Court. Filed October 29, 1957. [fn1] Proceedings of the following petitioners are consolidated herewith: Lula Marion McElroy Pendleton, formerly Lula Marion McElroy Parker, Docket No. 54564; William R. McElroy, […]
TRUJILLO v. COMMISSIONER, 68 T.C. 670 (1977)
TRUJILLO v. COMMISSIONER, 68 T.C. 670 (1977) ANTHONY AND DELIA TRUJILLO, PETITIONERS, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket No. 9856-76.United States Tax Court. Filed August 3, 1977. TASK Corp., the employer of the petitioner-husband, withheld 1 percent of the first $9,000 of wages paid to petitioner during the calendar year 1975 pursuant to secs. 984-986, […]