Зарубежная практика

24.06.2008

Rosemarie Meyer v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-400, Docket No. 16676-94., Filed August 27, 1996

Wayne Caldwell Escrow Partnership, Roy Dimon, John and Mary Schuenemann, Joseph and Louise O'Neal, Charles and Lovetta Niven, Charlton and Cynthia Thomas, Partners Other Than the Tax Matters Partner v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-401, Docket No. 8043-93., Filed August 27, 1996

Ronald L. and Deborah L. Miller v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-402, Docket No. 7132-94., Filed August 27, 1996

Bill R. and Carolina N. Thomas v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-403, Docket No. 12096-94., Filed August 27, 1996

Leonard A. Gross v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-404, Docket No. 24370-95., Filed August 28, 1996

In re Christopher L. MOORE and Ramie A. Moore, Debtors., United States Bankruptcy Court, D. Oregon., 200 B.R. 687, Bankruptcy No. 695-61480-aer13., Sept. 3, 1996., James Dietz, Medford, OR, for Debtors., Jeffrey Wong, District Counsel, Internal Revenue Service, Portland, OR, for Creditor, Internal Revenue Service., MEMORANDUM OPINION, ALBERT E. RADCLIFFE, Bankruptcy Judge., This matter comes before the court upon the motion of the United States of America, by and through its agency, the Internal Revenue Service (IRS) for relief from stay to apply a tax refund to pre-petition tax liabilities., BACKGROUND , The debtors filed their petition for relief pursuant to Chapter 13 of the Bankruptcy Code, herein, on April 24, 1995. On May 4, 1995, they filed their Chapter 13 plan dated May 3, 1995. The plan provides in pertinent part that the debtors shall pay the sum of $200 each month to the Chapter 13 trustee. All debts entitled to priority pursuant to 11 U.S.C. ╖ 507 are to be paid in full, general unsecured claims shall receive no payment. The debtors' Chapter 13 plan was confirmed by an order entered, herein, on November 8, 1995

Lawrence L. and Kathleen J. Kelter v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-405, Docket No. 6209-95., Filed September 3, 1996

Thwaites Terrace House Owners Corp. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-406, Docket No. 15777-94., Filed September 3, 1996

State Police Association of Massachusetts v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-407, Docket No. 15443-93., Filed September 4, 1996

UNITED STATES of America, Plaintiff√Appellee, v. Brian TANOUE, Defendant√Appellant., United States Court of Appeals, Ninth Circuit., 94 F.3d 1342, No. 95-15436., Sept. 6, 1996., Argued and Submitted July 9, 1996

IMPERIAL PLAN, INC., a Corporation, Plaintiff√Appellant, v. UNITED STATES of America, Defendant√Appellee., United States Court of Appeals, Ninth Circuit., 95 F.3d 27, No. 94-56439., Sept. 6, 1996., Argued and Submitted March 8, 1996

John A. Malone and Brenda K. Malone v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-408, Docket No. 5069-94., Filed September 9, 1996

Jack A. and Nancy R. Haigh v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-409, Docket No. 4361-95., Filed September 9, 1996

TEXASGULF INC. & SUBSIDIARIES, AS SUCCESSOR IN INTEREST TO TEXASGULF INC. & SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 107 T.C. 51, Docket No. 15528-89., Filed September 9, 1996

Robert J. Sugarman v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-410, Docket No. 22440-94., Filed September 11, 1996

Russell L. SIANO, Lorraine I. Siano, Peter V. Marcoline, Jr., and Susan N. Marcoline, Plaintiffs, v. UNITED STATES of America, Defendant., United States District Court, W.D. Pennsylvania., 948 F.Supp. 479, Civil Action No. 95-1618., Sept. 12, 1996., Peter V. Marcoline, Jr., Pittsburgh, PA, for plaintiffs., Michael C. Colville, United States Attorney's Office, Pittsburgh, PA, R. Scott Clarke, United States Department of Justice, Tax Division, Washington, DC, for defendant., MEMORANDUM OPINION , BLOCH, District Judge., Presently before this Court are cross-motions for summary judgment filed by plaintiffs and defendant pursuant to Fed.R.Civ.P. 56. For the reasons set forth in this opinion, this Court will grant defendant's motion and deny plaintiffs' motion., I. ═ Factual background , This is an action for the recovery of taxes assessed against plaintiffs under the Internal Revenue Code. The uncontroverted facts are as follows. ¹, ************************, ¹ The factual background of this opinion is based largely upon the parties' Stipulation of Uncontested Material Facts, filed with this Court on March 14, 1996

Jack L. FIRSDON and Ruth A. Firsdon, Plaintiffs√Appellants, v. UNITED STATES of America, Defendant√Appellee., United States Court of Appeals, Sixth Circuit., 95 F.3d 444, No. 95-3097., Sept. 12, 1996., Argued May 14, 1996

Gary A. and Frances Bybee v. Commissioner. ^*, United States Tax Court - Memorandum Decision, T.C. Memo. 1996-411, Docket No. 43665-86., Filed September 12, 1996

Anthony Martinez II v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-412, Docket No. 10823-94., Filed September 12, 1996

HOSPITAL CORPORATION OF AMERICA AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 107 T.C. 73, Docket Nos. 10663-91, 13074-91, 28588-91, 6351-92., Filed September 12, 1996

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Зарубежная практика

Rosemarie Meyer v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-400, Docket No. 16676-94., Filed August 27, 1996

Ronald L. and Deborah L. Miller v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-402, Docket No. 7132-94., Filed August 27, 1996

Bill R. and Carolina N. Thomas v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-403, Docket No. 12096-94., Filed August 27, 1996

Leonard A. Gross v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-404, Docket No. 24370-95., Filed August 28, 1996

Lawrence L. and Kathleen J. Kelter v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-405, Docket No. 6209-95., Filed September 3, 1996

Thwaites Terrace House Owners Corp. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-406, Docket No. 15777-94., Filed September 3, 1996

State Police Association of Massachusetts v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-407, Docket No. 15443-93., Filed September 4, 1996

UNITED STATES of America, Plaintiff√Appellee, v. Brian TANOUE, Defendant√Appellant., United States Court of Appeals, Ninth Circuit., 94 F.3d 1342, No. 95-15436., Sept. 6, 1996., Argued and Submitted July 9, 1996

IMPERIAL PLAN, INC., a Corporation, Plaintiff√Appellant, v. UNITED STATES of America, Defendant√Appellee., United States Court of Appeals, Ninth Circuit., 95 F.3d 27, No. 94-56439., Sept. 6, 1996., Argued and Submitted March 8, 1996

John A. Malone and Brenda K. Malone v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-408, Docket No. 5069-94., Filed September 9, 1996

Jack A. and Nancy R. Haigh v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-409, Docket No. 4361-95., Filed September 9, 1996

TEXASGULF INC. & SUBSIDIARIES, AS SUCCESSOR IN INTEREST TO TEXASGULF INC. & SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 107 T.C. 51, Docket No. 15528-89., Filed September 9, 1996

Robert J. Sugarman v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-410, Docket No. 22440-94., Filed September 11, 1996

Jack L. FIRSDON and Ruth A. Firsdon, Plaintiffs√Appellants, v. UNITED STATES of America, Defendant√Appellee., United States Court of Appeals, Sixth Circuit., 95 F.3d 444, No. 95-3097., Sept. 12, 1996., Argued May 14, 1996

Gary A. and Frances Bybee v. Commissioner. ^*, United States Tax Court - Memorandum Decision, T.C. Memo. 1996-411, Docket No. 43665-86., Filed September 12, 1996

Anthony Martinez II v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-412, Docket No. 10823-94., Filed September 12, 1996

HOSPITAL CORPORATION OF AMERICA AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 107 T.C. 73, Docket Nos. 10663-91, 13074-91, 28588-91, 6351-92., Filed September 12, 1996

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