Зарубежная практика

25.06.2008

Larry E. Doxtater and Karen V. Doxtater v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-505, Docket No. 24710-87., Filed September 3, 1992

Alan B. Harp and Sue S. Harp v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-506, Docket No. 36807-85., Filed September 3, 1992

Tom M. Haynes and Ernestina A. Haynes v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-507, Docket No. 25887-84., Filed September 3, 1992

David K. Hostetler; Kenneth E. Wright and Winifred J. Wright v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-508, Docket No. 34722-86., Filed September 3, 1992

Renard S. Iarussi and Joanne C. Iarussi; D. Daryl Atkinson and Mary B. Atkinson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-509, Docket No. 12087-86., Filed September 3, 1992

Robert L. Kelley and Lolita A. Kelley v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-510, Docket No. 3647-86., Filed September 3, 1992

John D. Reeve and Jerry S. Reeve v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-511, Docket No. 547-85., Filed September 3, 1992

Joseph C. Ranieri and Beatrice A. Ranieri v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-512, Docket No. 34470-85., Filed September 3, 1992

Timothy P. O'Brien and Phyllis R. O'Brien v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-513, Docket No. 17852-88., Filed September 3, 1992

Theodore N. Vangeloff and Nadesda Vangeloff v. Commissioner. ^*, United States Tax Court - Memorandum Decision, T.C. Memo. 1992-514, Docket No. 11890-88., Filed September 3, 1992

AMBER TRUCK LINES, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, D. Utah, C.D., 805 F.Supp. 32, No. 91-C-0976-S., Sept. 4, 1992., Craig P. Orrock, Edwin F. Guyon, Salt Lake City, Utah, for plaintiff., David J. Jordan, U.S. Atty., Salt Lake City, Utah, Robert P. McIntosh, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant., MEMORANDUM DECISION, SAM, District Judge., BACKGROUND, Plaintiff Amber Truck Lines ("Amber") ¹ failed to withhold or pay employment taxes from the wages of its employees for certain quarters from 1985 through 1987., , ¹ The court is informed that, although Amber has operated as a Utah corporation since December 19, 1988, for the tax periods at issue (1985√1987) Amber was a d/b/a for Jack E. Price., , After an investigation and audit, the Internal Revenue Service ("I.R.S.") determined that the individuals working for Amber were employees, not independent contractors, and that unpaid employment taxes were due., On May 3, 1989, the I.R.S. sent a letter informing the taxpayer of the proposed assessments and penalties. The letter also informed Amber that it could request an appeals conference within 30 days if it did not agree with the proposed assessment., On June 2, 1989, Amber's attorney sent a letter requesting an appeals conference. The United States asserts that this letter was misaddressed, and thus did not reach the examination division until October 2, 1989

ESTATE OF Gordon P. STREET, deceased; Gordon P. Street, Jr.; Ruth L. Street; Frances S. Smith; John P. Gaither, Co-Executors, Petitioners√Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellant., United States Court of Appeals, Sixth Circuit., 974 F.2d 723, No. 91-2230., Sept. 8, 1992., Argued June 8, 1992

Lawrence H. and Shirley A. Schlang v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-515, Docket No. 7966-91., Filed September 8, 1992

Billy B. Cullen v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-516, Docket No. 14690-90., Filed September 8, 1992

Gary A. Tanner and Carol A. Tanner v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-517, Docket No. 35763-85., Filed September 8, 1992

Gary A. Tanner and Carol A. Tanner v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-518, Docket No. 1739-87., Filed September 8, 1992

Gene R. Swarner and Joyce C. Swarner; Key Maps, Incorporated ¹ v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-519, Docket No. 12977-86., Filed September 8, 1992

Charles S. Reid, Jr., and Laura S. Reid v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-520, Docket No. 29200-85., Filed September 8, 1992

Lowell V. McDonald and Elberta M. McDonald; Beverly A. Olson; Howard Frank and Barbara Frank v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-521, Docket No. 29999-86., Filed September 8, 1992

Don W. Moffett and Alice M. Moffett v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-522, Docket No. 5026-85., Filed September 8, 1992

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Зарубежная практика

Larry E. Doxtater and Karen V. Doxtater v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-505, Docket No. 24710-87., Filed September 3, 1992

Alan B. Harp and Sue S. Harp v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-506, Docket No. 36807-85., Filed September 3, 1992

Tom M. Haynes and Ernestina A. Haynes v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-507, Docket No. 25887-84., Filed September 3, 1992

David K. Hostetler; Kenneth E. Wright and Winifred J. Wright v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-508, Docket No. 34722-86., Filed September 3, 1992

Renard S. Iarussi and Joanne C. Iarussi; D. Daryl Atkinson and Mary B. Atkinson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-509, Docket No. 12087-86., Filed September 3, 1992

Robert L. Kelley and Lolita A. Kelley v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-510, Docket No. 3647-86., Filed September 3, 1992

John D. Reeve and Jerry S. Reeve v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-511, Docket No. 547-85., Filed September 3, 1992

Joseph C. Ranieri and Beatrice A. Ranieri v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-512, Docket No. 34470-85., Filed September 3, 1992

Timothy P. O'Brien and Phyllis R. O'Brien v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-513, Docket No. 17852-88., Filed September 3, 1992

Theodore N. Vangeloff and Nadesda Vangeloff v. Commissioner. ^*, United States Tax Court - Memorandum Decision, T.C. Memo. 1992-514, Docket No. 11890-88., Filed September 3, 1992

Lawrence H. and Shirley A. Schlang v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-515, Docket No. 7966-91., Filed September 8, 1992

Billy B. Cullen v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-516, Docket No. 14690-90., Filed September 8, 1992

Gary A. Tanner and Carol A. Tanner v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-517, Docket No. 35763-85., Filed September 8, 1992

Gary A. Tanner and Carol A. Tanner v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-518, Docket No. 1739-87., Filed September 8, 1992

Gene R. Swarner and Joyce C. Swarner; Key Maps, Incorporated ¹ v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-519, Docket No. 12977-86., Filed September 8, 1992

Charles S. Reid, Jr., and Laura S. Reid v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-520, Docket No. 29200-85., Filed September 8, 1992

Lowell V. McDonald and Elberta M. McDonald; Beverly A. Olson; Howard Frank and Barbara Frank v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-521, Docket No. 29999-86., Filed September 8, 1992

Don W. Moffett and Alice M. Moffett v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-522, Docket No. 5026-85., Filed September 8, 1992

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