Category: United States Tax Court Opinions

Docket Nos. 3217-15, 6460-15. T.C. Memo. 2017-7 ISIDRO GARZA, JR., AND MARTHA C. GARZA, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. Filed January 5, 2017. Counsel: Walter A. Boyd, III, for petitioners. Mark Alexander Ericson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN, Judge. In these consolidated cases, respondent determined […]

Docket No. 108-13. T.C. Memo. 2017-8 LOIS BRODMERKLE AND ROBERT HOWARD BRODMERKLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court. Counsel: Lois Brodmerkle and Robert Howard Brodmerkle, pro se. Amy B. Ulmer, Janice B. Geier, and Nhi T. Luu, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION NEGA, Judge. Respondent issued a […]

Docket No. 8683-15. T.C. Memo. 2017-10 YVONNE A. WILLIAMS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. Filed January 10, 2017. Counsel: Yvonne A. Williams, pro se. Miriam C. Dillard and A. Gary Begun, for respondent. MEMORANDUM OPINION COLVIN, Judge. The issue for decision is whether Yvonne A. Williams is entitled to […]

Docket No. 20823-15L. T.C. Memo. 2017-11 ESTATE OF RUBEN A. MYERS, DECEASED, KEN NORTON, EXECUTOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. Filed January 10, 2017. Counsel: William Burwell Sellers, for petitioner. Edwin B. Cleverdon, for respondent. MEMORANDUM OPINION HALPERN, Judge. This case is before the Court to review a determination […]

Docket Nos. 6844-15L, 6845-15L, 6846-15L, 6848-15L. T.C. Memo. 2017-12 PAZZO PAZZO, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. Filed January 10, 2017. Counsel: Andrew G. Paradis and E. Martin Davidoff, for petitioner. Brian J. Bilheimer, for respondent. MEMORANDUM OPINION THORNTON, Judge. In these consolidated cases petitioner seeks review pursuant to […]

Docket No. 3439-06. T.C. Memo. 2017-9 NEW MILLENNIUM TRADING, LLC, AJF-1, LLC, TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. Filed January 10, 2017. Counsel: Nathan J. Cohen, Thomas A. Cullinan, Sheldon M. Kay, and Rebecca M. Stork, for petitioner. David B. Flassing, James R. Rich, Johnny C. Young, […]

Docket No. 5796-15S. T.C. Summary Opinion 2017-1 MAHMOUD A. MAKHLOUF AND JANE M. MAKHLOUF, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. Filed January 11, 2017. Counsel: Mahmoud A. Makhlouf and Jane M. Makhlouf, pro sese. Janet F. Appel and Derek W. Kelley, for respondent. SUMMARY OPINION LAUBER, Judge. This case was […]

Docket No. 24212-15L. T.C. Memo. 2017-13 TYREE PHILLIPS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. Filed January 11, 2017. Attorney(s) appearing for the Case James G. Steele, III, for petitioner. Deborah Aloof, for respondent. MEMORANDUM OPINION LAUBER, Judge. In this collection due process (CDP) case petitioner seeks review pursuant to section […]

Docket Nos. 22584-14L, 22585-14L, 1774-15L, 1785-15L. T.C. Memo. 2017-14 SILVIA SANTANA, ET AL., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. Filed January 12, 2017. Counsel: John Edward Leeper, for petitioners. Brooke S. Laurie and Sheila R. Pattison, for respondent. MEMORANDUM OPINION JACOBS, Judge. These consolidated cases were commenced in response to […]