Зарубежная практика

25.06.2008

Michael E. and Cheryl A. Burdett v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-576, Docket No. 11742-91., Filed September 28, 1992

Rubin A. Franco and Phyllis G. Franco v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-577, Docket No. 25146-89., Filed September 28, 1992

Kimi Virginia Ikeda v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-578, Docket No. 9750-91., Filed September 28, 1992

Estate of John D. Spencer, Deceased, Ernestine W. Spencer, Executor; John D. Spencer Trust A, Ernestine W. Spencer, Trustee; John D. Spencer Trust B, Ernestine W. Spencer, Trustee; and Ernestine W. Spencer v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-579, Docket No. 1517-91., Filed September 28, 1992

SALVADOR A. LOMBARDO, ET AL., ¹ PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 99 T.C. 342, Docket Nos. 18009-81, 16224-82, 18017-82, 18448-82, 26377-82, 5803-88., Filed September 28, 1992

RUAN FINANCIAL CORPORATION, Ruan Transport Corporation, Appellees, v. UNITED STATES of America, Appellant., United States Court of Appeals, Eighth Circuit., 976 F.2d 452, No. 91-3246., Sept. 29, 1992., Submitted April 17, 1992

William Purificato and Marie Purificato v. Commissioner. John Purificato and Catherine Purificato v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-580, Docket Nos. 40369-86, 40447-86. ¹, Filed September 29, 1992

Wag-A-Bag Inc. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-581, Docket No. 6480-90., Filed September 29, 1992

Thomas J. Paul, Jr. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-582, Docket No. 17097-91., Filed September 29, 1992

General Information Associates Partnership, Raymond and Irma Ziff, Partners Other Than The Tax Matters Partner v. Commissioner. General Information Associates 3, William H. Chisholm and Alice J. Chisholm, Partners Other Than The Tax Matters Partner v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-583, Docket Nos. 18405-90, 20111-90., Filed September 29, 1992

Kerry L. Kizer and Deborah M. Kizer, A.K.A. Debra M. Kizer v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-584, Docket No. 24418-90., Filed September 29, 1992

GUILIO J. AND EDITH CONTI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 99 T.C. 370, Docket No. 15131-90., Filed September 29, 1992

CITRUS VALLEY ESTATES, INC., ET AL., ¹ PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 99 T.C. 379, Docket Nos. 12900-89, 22599-89, 6505-90, 13406-90, 13407-90, 13449-90, 19117-90, 19654-90, 19716-90, 24352-90, 177-91, 15473-91., Filed September 29, 1992

In re Richard A. ANDERSON, Debtor. Richard A. ANDERSON, Appellant, v. UNITED STATES of America (IRS), Appellee., United States Bankruptcy Appellate Panel of the Ninth Circuit., 149 B.R. 591, BAP No. AK-91-1939-AsVJ. Bankruptcy No. 3-87-00859-HAR. Adv. No. 3-87-00859-001., Sept. 30, 1992., Argued and Submitted on June 23, 1992

Norman D. Erickson and Marilyn J. Erickson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-585, Docket No. 3688-90., Filed September 30, 1992

Donald E. McDonald v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-586, Docket Nos. 12703-90, 16047-90., Filed September 30, 1992

Thomas A. Safstrom and Lana G. Safstrom v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-587, Docket No. 7172-90., Filed September 30, 1992

ALLEN POWERSTEIN AND RITA POWERSTEIN ROSEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 99 T.C. 466, Docket No. 30261-89., Filed September 30, 1992

UNITED STATES of America, Appellee, v. Eugene R. ROSNOW, Appellant. UNITED STATES of America, Appellee, v. Melford H. HAUGEN, Appellant. UNITED STATES of America, Appellee, v. Juanita M. DEWEY, Appellant. UNITED STATES of America, Appellee, v. David C. RODEWALD, Appellant. UNITED STATES of America, Appellee, v. Kermit H. RODEWALD, Appellant. UNITED STATES of America, Appellee, v. Wallace H. RODEWALD, Appellant. UNITED STATES of America, Appellee, v. Leland Frederick ERICKSON, Appellant. UNITED STATES of America, Appellee, v. Robert M. DICK, Appellant. UNITED STATES of America, Appellee, v. Harry E. CARLSON, Appellant. UNITED STATES of America, Appellee, v. Duane C. HANSEN, Appellant. UNITED STATES of America, Appellee, v. Roger Walter SANDS, Appellant. UNITED STATES of America, Appellee, v. Dennis W. SANDS, Appellant. UNITED STATES of America, Appellee, v. Jeffry R. MORSE, Appellant. UNITED STATES of America, Appellee, v. George A. YANT, Appellant. UNITED STATES of America, Appellee, v. Karl H. PETERS, Appellant., United States Court of Appeals, Eighth Circuit., 977 F.2d 399, Nos. 91-2945 to 91-2948, 91-2952, 91-2956, 91-2957, 91-2968, 91-2978 to 91-2981 and 91-2984 to 91-2986., Oct. 1, 1992

Hirsch Friedman and Jane E. Friedman v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-588, Docket No. 115-90., Filed October 1, 1992

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Зарубежная практика

Michael E. and Cheryl A. Burdett v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-576, Docket No. 11742-91., Filed September 28, 1992

Rubin A. Franco and Phyllis G. Franco v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-577, Docket No. 25146-89., Filed September 28, 1992

Kimi Virginia Ikeda v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-578, Docket No. 9750-91., Filed September 28, 1992

SALVADOR A. LOMBARDO, ET AL., ¹ PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 99 T.C. 342, Docket Nos. 18009-81, 16224-82, 18017-82, 18448-82, 26377-82, 5803-88., Filed September 28, 1992

RUAN FINANCIAL CORPORATION, Ruan Transport Corporation, Appellees, v. UNITED STATES of America, Appellant., United States Court of Appeals, Eighth Circuit., 976 F.2d 452, No. 91-3246., Sept. 29, 1992., Submitted April 17, 1992

William Purificato and Marie Purificato v. Commissioner. John Purificato and Catherine Purificato v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-580, Docket Nos. 40369-86, 40447-86. ¹, Filed September 29, 1992

Wag-A-Bag Inc. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-581, Docket No. 6480-90., Filed September 29, 1992

Thomas J. Paul, Jr. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-582, Docket No. 17097-91., Filed September 29, 1992

Kerry L. Kizer and Deborah M. Kizer, A.K.A. Debra M. Kizer v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-584, Docket No. 24418-90., Filed September 29, 1992

GUILIO J. AND EDITH CONTI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 99 T.C. 370, Docket No. 15131-90., Filed September 29, 1992

CITRUS VALLEY ESTATES, INC., ET AL., ¹ PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 99 T.C. 379, Docket Nos. 12900-89, 22599-89, 6505-90, 13406-90, 13407-90, 13449-90, 19117-90, 19654-90, 19716-90, 24352-90, 177-91, 15473-91., Filed September 29, 1992

Norman D. Erickson and Marilyn J. Erickson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-585, Docket No. 3688-90., Filed September 30, 1992

Donald E. McDonald v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-586, Docket Nos. 12703-90, 16047-90., Filed September 30, 1992

Thomas A. Safstrom and Lana G. Safstrom v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-587, Docket No. 7172-90., Filed September 30, 1992

ALLEN POWERSTEIN AND RITA POWERSTEIN ROSEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 99 T.C. 466, Docket No. 30261-89., Filed September 30, 1992

Hirsch Friedman and Jane E. Friedman v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1992-588, Docket No. 115-90., Filed October 1, 1992

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