T.C. Memo. 2017-18 UNITED STATES TAX COURT PHILIP S. BROWN AND AMBER L. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15627-15. Filed January 24, 2017. H and W owned INC and LLC, each an S corporation. During tax years 2000 through 2002, INC accumulated unpaid payroll tax liabilities, for which […]
Category: United States Tax Court Opinions
SCHUSTER v. COMMISSIONER OF INTERNAL REVENUE, T.C. Memo. 2017-15 (1/17/2017)
T.C. Memo. 2017-15 UNITED STATES TAX COURT NEIL S. SCHUSTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 28217-14L. Filed January 17, 2017. David J. Polashuk and Scott A. Schwartzberg, for petitioner. David A. Indek, for respondent. MEMORANDUM OPINION CHIECHI, Judge: This case is before us on respondent’s motion for summary judgment (respondent’s motion). […]
OATMAN v. COMMISSIONER OF INTERNAL REVENUE, T.C. Memo. 2017-17 (1/17/2017)
T.C. Memo. 2017-17 UNITED STATES TAX COURT STEWART THOMAS OATMAN AND SHIRLEY ANN OATMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13370-14. Filed January 17, 2017. Stewart Thomas Oatman and Shirley Ann Oatman, pro sese. Paulmikell A. Fabian and Catherine G. Chang, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ASHFORD, Judge: Respondent […]
HARDY v. COMMISSIONER, T.C. Memo. 2017-16 (1/17/2017)
T.C. Memo. 2017-16 UNITED STATES TAX COURT STEPHEN P. HARDY AND ANGELA M. HARDY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22409-14. Filed January 17, 2017. Stephen L. Kadish, Matthew F. Kadish, and Dean M. Rooney, for petitioners. Anita A. Gill and Nancy P. Klingshirn, for respondent. MEMORANDUM FINDINGS OF FACT AND […]
SULLIVAN v. COMMISSIONER OF INTERNAL REVENUE, T.C. Memo. 2017-2 (1/3/2017)
Docket No. 22203-15. T.C. Memo. 2017-2 BARRY JOHN SULLIVAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. Filed January 3, 2017. Counsel: Barry John Sullivan, pro se. Karen O. Myrick, for respondent. MEMORANDUM OPINION GERBER, Judge. Respondent, on August 22, 2016, filed a motion for summary judgment (motion) under Rule 121(b),1 and […]
ELAINE v. COMMISSIONER OF INTERNAL REVENUE, T.C. Memo. 2017-3 (1/3/2017)
Docket No. 5023-14. T.C. Memo. 2017-3 CANDACE ELAINE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. Filed January 3, 2017. Counsel: Candace Elaine, pro se. Willis B. Douglass and Mindy S. Meigs, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ASHFORD, Judge. Respondent determined a deficiency of $11,900 in petitioner’s Federal income […]
SENSENIG v. COMMISSIONER OF INTERNAL REVENUE, T.C. Memo. 2017-1 (1/3/2017)
Docket No. 16254-11. T.C. Memo. 2017-1 JOHN M. SENSENIG AND ALTA Z. SENSENIG, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. Filed January 3, 2017. Counsel: John M. Sensenig and Alta Z. Sensenig, for themselves. Kristina L. Rico, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GUSTAFSON, Judge. Pursuant to section 6212(a),1 […]
LOMBARDI v. COMMISSIONER OF INTERNAL REVENUE, T.C. Memo. 2017-4 (1/4/2017)
Docket No. 22245-13. T.C. Memo. 2017-4 MICHAEL LOMBARDI, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. Filed January 4, 2017. Counsel: Michael Lombardi, pro se. Brian A. Pfeifer, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge. Respondent determined deficiencies and penalties with respect to petitioner’s 2010 and 2011 Federal income […]
McKINNEY v. COMMISSIONER OF INTERNAL REVENUE, T.C. Memo. 2017-6 (1/5/2017)
Docket No. 9512-15. T.C. Memo. 2017-6 ANN MCKINNEY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. Filed January 5, 2017. Counsel: Ann McKinney, pro se. Sheida Lahabi, Janet F. Appel, and Derek W. Kelley, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION NEGA, Judge. Respondent determined a deficiency in petitioner’s 2011 Federal […]
HARRISS v. COMMISSIONER OF INTERNAL REVENUE, T.C. Memo. 2017-5 (1/5/2017)
Docket Nos. 12528-14, 25358-14. T.C. Memo. 2017-5 BRIAN E. HARRISS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. Filed January 5, 2017. Counsel: Brian E. Harriss, pro se. Randall B. Childs and Caroline R. Krivacka, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge. In these consolidated cases respondent determined deficiencies, […]