Зарубежная практика

24.06.2008

ESTATE OF Marguerite S. MILLIKIN, Deceased, Quentin Alexander, Executor, and Severance A. Millikin Trust B, Society National Bank, f/k/a Ameritrust Company, Trustee, Petitioners√Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellee., United States Court of Appeals, Sixth Circuit., 125 F.3d 339., No. 96-1012., Sept. 10, 1997., Argued June 11, 1997

Carl E. Jones and Elaine Y. Jones v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-400, Docket No. 23676-93., Filed September 10, 1997

Robert E. and Carolyn S. Holmes v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-401, Docket Nos. 4870-93, 27120-93., Filed September 10, 1997

Eugene J. Phillips and Barbara A. Phillips v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-402, Docket No. 8990-95., Filed September 10, 1997

UNITED STATES of America v. Russell McLAUGHLIN, Jr., Appellant in No. 96-1982., UNITED STATES of America v. Mark McLAUGHLIN, Appellant in No. 96-2000., United States Court of Appeals, Third Circuit., 126 F.3d 130, Nos. 96-1982, 96-2000., Sept. 11, 1997., Argued June 2, 1997

Michael A. MAYBERRY and Patricia J. Mayberry, Plaintiffs, v. UNITED STATES of America, Defendant., United States District Court, E.D. Missouri, Eastern Division., 977 F.Supp. 959, No. 4:95 CV 2463 DDN., Sept. 11, 1997., S. Sheldon Weinhaus, Weinhaus and Dobson, St. Louis, MO, Stephen L. Hester, Washington, DC, for Plaintiffs., Wesley D. Wedemeyer, Office of U.S. Atty., St. Louis, MO, Noreene C. Stehlik, U.S. Dept. of Justice, Office of Special Litigation, Washington, DC, for Defendant., OPINION , NOCE, United States Magistrate Judge., This action is before the Court upon the cross-motions of the parties for summary judgment under Federal Rule of Civil Procedure 56. The parties have consented to the exercise of authority by a United States Magistrate Judge under 28 U.S.C. ╖ 636(c). A hearing was held on the motions on February 6, 1997

Melvin J. Laney and Carolyn A. Laney v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-403, Docket No. 24510-90., Filed September 11, 1997

Woody F. Lemons v. Commissioner. Paula S. Lemons v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-404, Docket Nos. 16562-90, 16799-90., Filed September 11, 1997

Grady Whitlock Leasing Corporation v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-405, Docket No. 1286-86., Filed September 11, 1997

Leon Albert Landry v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-406, Docket No. 8347-96., Filed September 15, 1997

Debra L. Streck and Donald W. Streck v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-407, Docket No. 25246-95., Filed September 15, 1997

Charles H. Butler and Judith K. Butler v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-408, Docket No. 24078-94., Filed September 15, 1997

Griffin Paper Corporation v. Commissioner. Great Northern Nekoosa Corporation and Subsidiaries v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-409, Docket Nos. 17763-95, 18532-95., Filed September 16, 1997

Hugh Wilkinson and Evelyn Wilkinson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-410, Docket No. 1963-96., Filed September 16, 1997

Gary L. Pierce v. Commissioner. Gary L. Pierce and Mary C. Pierce v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-411, Docket Nos. 6086-94, 6226-94., Filed September 16, 1997

UNITED STATES of America, Plaintiff√Appellee, v. Harold H. UCHIMURA, Defendant√Appellant., United States Court of Appeals, Ninth Circuit., 125 F.3d 1282, No. 94-10579., Sept. 17, 1997., Argued Jan. 9, 1996., Submission Deferred April 4, 1996

Darrell D. and Jane E. Moran v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-412, Docket No. 5374-96., Filed September 17, 1997

Sharon Lee Bartlett, f/k/a Heitzman v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-413, Docket No. 33938-84., Filed September 17, 1997

Alan M. Resser and Melinda B. Resser v. Commissioner. ^*, United States Tax Court - Memorandum Decision, T.C. Memo. 1997-414, Docket No. 18606-88., Filed September 18, 1997

Charles E. Campbell v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-415, Docket No. 10421-95., Filed September 18, 1997

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Зарубежная практика

Carl E. Jones and Elaine Y. Jones v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-400, Docket No. 23676-93., Filed September 10, 1997

Robert E. and Carolyn S. Holmes v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-401, Docket Nos. 4870-93, 27120-93., Filed September 10, 1997

Eugene J. Phillips and Barbara A. Phillips v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-402, Docket No. 8990-95., Filed September 10, 1997

UNITED STATES of America v. Russell McLAUGHLIN, Jr., Appellant in No. 96-1982., UNITED STATES of America v. Mark McLAUGHLIN, Appellant in No. 96-2000., United States Court of Appeals, Third Circuit., 126 F.3d 130, Nos. 96-1982, 96-2000., Sept. 11, 1997., Argued June 2, 1997

Melvin J. Laney and Carolyn A. Laney v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-403, Docket No. 24510-90., Filed September 11, 1997

Woody F. Lemons v. Commissioner. Paula S. Lemons v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-404, Docket Nos. 16562-90, 16799-90., Filed September 11, 1997

Grady Whitlock Leasing Corporation v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-405, Docket No. 1286-86., Filed September 11, 1997

Leon Albert Landry v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-406, Docket No. 8347-96., Filed September 15, 1997

Debra L. Streck and Donald W. Streck v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-407, Docket No. 25246-95., Filed September 15, 1997

Charles H. Butler and Judith K. Butler v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-408, Docket No. 24078-94., Filed September 15, 1997

Griffin Paper Corporation v. Commissioner. Great Northern Nekoosa Corporation and Subsidiaries v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-409, Docket Nos. 17763-95, 18532-95., Filed September 16, 1997

Hugh Wilkinson and Evelyn Wilkinson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-410, Docket No. 1963-96., Filed September 16, 1997

Gary L. Pierce v. Commissioner. Gary L. Pierce and Mary C. Pierce v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-411, Docket Nos. 6086-94, 6226-94., Filed September 16, 1997

UNITED STATES of America, Plaintiff√Appellee, v. Harold H. UCHIMURA, Defendant√Appellant., United States Court of Appeals, Ninth Circuit., 125 F.3d 1282, No. 94-10579., Sept. 17, 1997., Argued Jan. 9, 1996., Submission Deferred April 4, 1996

Darrell D. and Jane E. Moran v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-412, Docket No. 5374-96., Filed September 17, 1997

Sharon Lee Bartlett, f/k/a Heitzman v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-413, Docket No. 33938-84., Filed September 17, 1997

Alan M. Resser and Melinda B. Resser v. Commissioner. ^*, United States Tax Court - Memorandum Decision, T.C. Memo. 1997-414, Docket No. 18606-88., Filed September 18, 1997

Charles E. Campbell v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1997-415, Docket No. 10421-95., Filed September 18, 1997

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