ZARDO v. COMMISSIONER, 2011-7 (T.C.M. 1-10-2011) ROGER W. AND SHARON L. ZARDO, Petitioners v. COMMISSIONER OFINTERNAL REVENUE, Respondent No. 23647-08.United States Tax Court. Filed January 10, 2011. MEMORANDUM OPINION Roger W. and Sharon L. Zardo, pro se. Chong Hong, for respondent. MORRISON, Judge: The Commissioner of Internal Revenue issued a notice of deficiency for the […]
Category: United States Tax Court Opinions
D’ALISE v. COMMISSIONER OF INTERNAL REVENUE, 21 T.C. 511 (1954)
D’ALISE v. COMMISSIONER OF INTERNAL REVENUE, 21 T.C. 511 (1954) VINCENZO D’ALISE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT.VINCENZO AND TERESA D’ALISE, PETITIONERS, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket Nos. 44419, 44474.United States Tax Court. Promulgated January 22, 1954. FRAUD. — Proof woefully inadequate. Vincenzo D’Alise, pro se. Paul J. Henry, Esq., for the respondent. The […]
ESTATE OF KILLAM v. COMMR. OF INTERNAL REVENUE, 33 T.C. 345 (1959)
ESTATE OF KILLAM v. COMMR. OF INTERNAL REVENUE, 33 T.C. 345 (1959) ESTATE OF O. W. KILLAM, DECEASED, RADCLIFFE KILLAM, JOHN G. HURD ANDDOUGLAS O. HUNT, INDEPENDENT EXECUTORS, ET AL.,[fn1] PETITIONERS, v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket Nos. 64475-64478.United States Tax Court. Filed November 30, 1959. [fn1] Proceedings of the following petitioners are consolidated herewith: […]
WALLING v. COMMISSIONER OF INTERNAL REVENUE, 45 T.C. 111 (1965)
WALLING v. COMMISSIONER OF INTERNAL REVENUE, 45 T.C. 111 (1965) ESTATE OF RITNER K. WALLING, DECEASED, MARGARET C. WALLING, RITNER E.WALLING AND J. WESLEY MCWILLIAMS, EXECUTORS, AND MARGARET C. WALLING,SURVIVING WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 4274-62.United States Tax Court. Filed October 25, 1965. The owners of two vessels agreed to transfer […]
VINCENT v. COMMISSIONER OF INTERNAL REVENUE, 18 T.C. 339 (1952)
VINCENT v. COMMISSIONER OF INTERNAL REVENUE, 18 T.C. 339 (1952) VIRGINIA HANSEN VINCENT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 29741.United States Tax Court. Promulgated May 21, 1952. 1. SECTION 23 (a) (2) — SECTION 23 (e) (3) — COSTS OF LITIGATION — RECOVERY OF STOCK — COLLECTION OF INCOME — ALLOCATION. — Petitioner […]
FAY v. COMMISSIONER OF INTERNAL REVENUE, 76 T.C. 408 (1981)
FAY v. COMMISSIONER OF INTERNAL REVENUE, 76 T.C. 408 (1981) LAWRENCE F. FAY AND MARY M. FAY, PETITIONERS v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. No. 883-78.United States Tax Court. Filed February 26, 1981. Petitioners sent two of their children to Whitby School, Greenwich, Conn., in 1975. Both had learning disabilities. Whitby School is a private school […]
LILY MILLS CO. v. COMMISSIONER OF INTERNAL REVENUE, 21 T.C. 900 (1954)
LILY MILLS CO. v. COMMISSIONER OF INTERNAL REVENUE, 21 T.C. 900 (1954) LILY MILLS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 36370.United States Tax Court. Promulgated March 17, 1954. The petitioner challenged as inadequate the relief accorded to it by the Commissioner by reason of certain changes in the character of its business […]
SANTIAGO v. COMMISSIONER OF INTERNAL REVENUE, 61 T.C. 53 (1973)
SANTIAGO v. COMMISSIONER OF INTERNAL REVENUE, 61 T.C. 53 (1973) RAMON R. SANTIAGO, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 6652-71.United States Tax Court. Filed October 17, 1973. H, a United States citizen employed in Spain as a civilian by the United States Air Force, and a resident of Spain, was married to W, […]
ESTATE OF HOHENSEE v. COMMR. OF INTERNAL REVENUE, 25 T.C. 1258 (1956)
ESTATE OF HOHENSEE v. COMMR. OF INTERNAL REVENUE, 25 T.C. 1258 (1956) ESTATE OF HERMAN HOHENSEE, SR., DECEASED, ANNE HOHENSEE, SPECIALADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 51222.United States Tax Court. Filed March 16, 1956. 1. Property transferred by decedent to a trust, in which he reserved a life estate in one half […]
BLANCO v. COMMISSIONER OF INTERNAL REVENUE, 56 T.C. 512 (1971)
BLANCO v. COMMISSIONER OF INTERNAL REVENUE, 56 T.C. 512 (1971) VICTOR AND EVELYN BLANCO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 4042-68.United States Tax Court. Filed June 15, 1971. The petitioner sought to show the total support of his son by reference to information secured by a revenue agent who interviewed the boy’s mother, […]