Зарубежная практика

25.06.2008

In re Richard D. SMITH, Debtor. UNITED STATES of America, Appellant, v. Richard D. SMITH, Appellee., United States Bankruptcy Appellate Panel of the Ninth Circuit., 158 B.R. 813, BAP No. WW-92-1985-BAR. Bankruptcy No. A89-09154., Sept. 28, 1993., Argued and Submitted July 23, 1993

William and Louise Steerman v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-447, Docket No. 30842-88., Filed September 28, 1993

Roberto C. Polo v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-448, Docket No. 27264-89., Filed September 28, 1993

James J. Jasienski and Barbara E. Jasienski v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-449, Docket No. 25126-90., Filed September 28, 1993

Michael R. Reagoso and Carol L. Reagoso v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-450, Docket No. 24902-91., Filed September 28, 1993

Duplicating Supply Company v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-451, Docket No. 7409-92., Filed September 28, 1993

Jon J. Prager and Nancy M. Prager v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-452, Docket No. 9596-91., Filed September 28, 1993

Garrett & Garrett, P.C. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-453, Docket No. 9034-92., Filed September 28, 1993

John K. Hill v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-454, Docket No. 20991-86., Filed September 29, 1993

Gene A. Hedlund and Janice Tucker, a.k.a Janice Tucker Hedlund v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-455, Docket No. 15804-90., Filed September 29, 1993

Frank R. and Gina Bodor v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-456, Docket No. 14339-91., Filed September 29, 1993

Christos Coutsoubelis and Frances Coutsoubelis v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-457, Docket No. 8412-91., Filed September 29, 1993

In re L.R. HOLLENBECK, D.D.S. and Virginia Hollenbeck, Debtors. L.R. HOLLENBECK, D.D.S. and Virginia Hollenbeck, Plaintiffs, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant., United States Bankruptcy Court, S.D. Texas, Houston Division., 166 B.R. 291, Bankruptcy No. 90-05325-H3-7. Adv. No. 92-4686., Sept. 30, 1993., C. LeRoy Melcher, Brown, McCarroll & Oaks Hartline, Houston, TX, for debtor., David Eugene Whitcomb, Dist. Counsel√IRS, Houston, TX, for I.R.S., MEMORANDUM OPINION , LETITIA Z. CLARK, Bankruptcy Judge., The court has considered the Debtor's Complaint to Determine Dischargeability of Taxes, the pleadings, evidence, arguments, and briefs filed in this case, and makes the following Findings of Fact and Conclusions of Law pursuant to Bankruptcy Rule 7052. Pursuant to Bankruptcy Rule 9021, a separate Judgment conforming to these Findings of Fact and Conclusions of Law will be entered. To the extent any of the Findings of Fact herein are construed to be Conclusions of Law, they are hereby adopted as such. To the extent any of the Conclusions of Law herein are construed to be Findings of Fact, they are hereby adopted as such., Findings of Fact , 1. Dr. L.R. Hollenbeck and Virginia Hollenbeck ("Debtors") commenced their Chapter 7 case by filing a voluntary petition on August 3, 1990. A discharge was entered in the Chapter 7 case on December 3, 1990

Estate of Carl V. Schaefer, Deceased, Gary R. Schaefer, Personal Representative v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-458, Docket No. 1762-92., Filed September 30, 1993

Estate of Gordon B. McLendon, Deceased, Gordon B. McLendon, Jr., Independent Executor v. Commissioner. Estate of Gordon B. McLendon, Deceased, Donor, Gordon B. McLendon, Jr., Independent Executor v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-459, Docket Nos. 20324-90, 20325-90., Filed September 30, 1993

Donald C. Smith v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-460, Docket No. 6882-91., Filed September 30, 1993

RANDOLPH W. LENZ AND KARIN LENZ, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT., United States Tax Court, 101 T.C. 260, Docket No. 9709-91., Filed September 30, 1993

ESTATE OF HARRY W. RATLIFF, DECEASED, THE FIRST NATIONAL BANK AND TRUST COMPANY, VINITA, OKLAHOMA, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT., United States Tax Court, 101 T.C. 276, Docket No. 16017-91., Filed September 30, 1993

Scott McLARTY, Plaintiff√Appellant, v. UNITED STATES of America, Defendant√Appellee., United States Court of Appeals, Eighth Circuit., 6 F.3d 545, No. 92-2967., Oct. 1, 1993., Submitted May 14, 1993

Edwin Peter Pilipski v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-461, Docket No. 22670-91., Filed October 4, 1993

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Зарубежная практика

In re Richard D. SMITH, Debtor. UNITED STATES of America, Appellant, v. Richard D. SMITH, Appellee., United States Bankruptcy Appellate Panel of the Ninth Circuit., 158 B.R. 813, BAP No. WW-92-1985-BAR. Bankruptcy No. A89-09154., Sept. 28, 1993., Argued and Submitted July 23, 1993

William and Louise Steerman v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-447, Docket No. 30842-88., Filed September 28, 1993

Roberto C. Polo v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-448, Docket No. 27264-89., Filed September 28, 1993

James J. Jasienski and Barbara E. Jasienski v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-449, Docket No. 25126-90., Filed September 28, 1993

Michael R. Reagoso and Carol L. Reagoso v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-450, Docket No. 24902-91., Filed September 28, 1993

Duplicating Supply Company v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-451, Docket No. 7409-92., Filed September 28, 1993

Jon J. Prager and Nancy M. Prager v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-452, Docket No. 9596-91., Filed September 28, 1993

Garrett & Garrett, P.C. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-453, Docket No. 9034-92., Filed September 28, 1993

John K. Hill v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-454, Docket No. 20991-86., Filed September 29, 1993

Gene A. Hedlund and Janice Tucker, a.k.a Janice Tucker Hedlund v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-455, Docket No. 15804-90., Filed September 29, 1993

Frank R. and Gina Bodor v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-456, Docket No. 14339-91., Filed September 29, 1993

Christos Coutsoubelis and Frances Coutsoubelis v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-457, Docket No. 8412-91., Filed September 29, 1993

Estate of Carl V. Schaefer, Deceased, Gary R. Schaefer, Personal Representative v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-458, Docket No. 1762-92., Filed September 30, 1993

Donald C. Smith v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-460, Docket No. 6882-91., Filed September 30, 1993

RANDOLPH W. LENZ AND KARIN LENZ, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT., United States Tax Court, 101 T.C. 260, Docket No. 9709-91., Filed September 30, 1993

ESTATE OF HARRY W. RATLIFF, DECEASED, THE FIRST NATIONAL BANK AND TRUST COMPANY, VINITA, OKLAHOMA, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT., United States Tax Court, 101 T.C. 276, Docket No. 16017-91., Filed September 30, 1993

Scott McLARTY, Plaintiff√Appellant, v. UNITED STATES of America, Defendant√Appellee., United States Court of Appeals, Eighth Circuit., 6 F.3d 545, No. 92-2967., Oct. 1, 1993., Submitted May 14, 1993

Edwin Peter Pilipski v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1993-461, Docket No. 22670-91., Filed October 4, 1993

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