Зарубежная практика

24.06.2008

THE PITTSTON COMPANY; BUFFALO MINING COMPANY; CLINCHFIELD COAL COMPANY; EASTERN COAL CORPORATION; ELKAY MINING COMPANY; JEWELL RIDGE COAL CORPORATION; KENTLAND-ELKHORN COAL CORPORATION; MEADOW RIVER COAL COMPANY; PITTSTON COAL GROUP; RANGER FUEL CORPORATION, Plaintiffs-Appellants, v. UNITED STATES OF AMERICA, Defendant & Third Party Plaintiff-Appellee, v. MICHAEL H. HOLLAND, Trustee of the United Mine Workers of America Combined Benefit Fund; UNITED MINE WORKERS OF AMERICA COMBINED BENEFIT PLAN; ELLIOT A. SEGAL, Trustee of the United Mine Workers of America Combined Benefit Fund; WILLIAM P. HOBGOOD, Trustee of the United Mine Workers of America Combined Benefit Fund; MARTY D. HUDSON, Trustee of the United Mine Workers of America Combined Benefit Fund; THOMAS O. S. RAND, Trustee of the United Mine Workers of America Combined Benefit Fund; GAIL R. WILENSKY, Trustee of the United Mine Workers of America Combined Benefit Fund; CARL E. VAN HORN, Trustee of the United Mine Workers of America Combined Benefit Fund, Third Party Defendants-Appellees, and ═ THE BITUMINOUS COAL OPERATORS' ASSOCIATION, INCORPORATED; INTERNATIONAL UNION, UNITED MINE WORKERS OF AMERICA, Parties in Interest., UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT, No. 98-2398, December 27, 1999

In re NELCO, LTD., Debtor. Ezra H. Cohen, Trustee, Plaintiff, v. Un-Ltd. Holdings, Inc., and Richard A. Nelson, Defendants., United States Bankruptcy Court, E.D. Virginia, Richmond Division., Bankruptcy No. 96-31500-T; Adversary No. 97-3204-T., December 27, 1999

David and Barbara Kincaid v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-419, Docket No. 21682-97., Filed December 27, 1999

Gregorio and Viviana Mankita v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-420, Docket No. 14875-97., Filed December 27, 1999

Estate of Frank M. DiSanto, Deceased, Roxanne DiSanto Tinnell, Byrnadette DiSanto, and Frank DiSanto, CoExecutors v. Commissioner. Estate of Grace J. DiSanto, Deceased, Roxanne DiSanto Tinnell, Byrnadette M. DiSanto, and Frank R. DiSanto, CoExecutors v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-421, Docket Nos. 10344-97, 21951-97. ¹, Filed December 27, 1999

William J. Tully v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-422, Docket No. 16008-98., Filed December 27, 1999

Jerry L. Crabtree, et al. ¹ v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-423, Docket Nos. 2917-97, 2918-97, 3933-97, 4026-97., Filed December 29, 1999

Estate of Eileen K. Brocato, Deceased, Nina Cimarelli and Leon Schiller, Co-Executors v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-424, Docket No. 18887-97., Filed December 29, 1999

Thomas F. and Therese Grojean v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-425, Docket No. 14374-98., Filed December 29, 1999

WILLIAM D. LITTLE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 113 T.C. 474, Docket No. 24598-97., Filed December 29, 1999

Nathan T. Olpin v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-426, Docket No. 10437-99., Filed December 30, 1999

William J. Fleischaker and Donni L. Fleischaker v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-427, Docket No. 6668-97., Filed December 30, 1999

James C. Weachock v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-428, Docket No. 8867-98., Filed December 30, 1999

Larry Charles Miller v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-1, Docket Nos. 24610-96, 3155-98., Filed January 3, 2000

Melvyn L. Bell, Appellant, v. Commissioner of Internal Revenue, Appellee., United States Court of Appeals FOR THE EIGHTH CIRCUIT, No. 98-3241, January 5, 2000

Ernest A. and Berniece C. Hunter v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-2, Docket No. 17909-98., Filed January 5, 2000

Estate of William Busch, Deceased, Mary Dana, Executor v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-3, Docket No. 16441-97., Filed January 5, 2000

Loy Robert Bost III v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-4, Docket No. 8259-99., Filed January 6, 2000

Ann Powers, f/k/a Melanie Ann Studinger v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-5, Docket No. 7230-98., Filed January 6, 2000

Estate of Ethel Josephine Spowart Hinz, Deceased, Lester F. Hinz, Jr., Executor v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-6, Docket No. 8194-97., Filed January 6, 2000

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Зарубежная практика

In re NELCO, LTD., Debtor. Ezra H. Cohen, Trustee, Plaintiff, v. Un-Ltd. Holdings, Inc., and Richard A. Nelson, Defendants., United States Bankruptcy Court, E.D. Virginia, Richmond Division., Bankruptcy No. 96-31500-T; Adversary No. 97-3204-T., December 27, 1999

David and Barbara Kincaid v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-419, Docket No. 21682-97., Filed December 27, 1999

Gregorio and Viviana Mankita v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-420, Docket No. 14875-97., Filed December 27, 1999

William J. Tully v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-422, Docket No. 16008-98., Filed December 27, 1999

Jerry L. Crabtree, et al. ¹ v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-423, Docket Nos. 2917-97, 2918-97, 3933-97, 4026-97., Filed December 29, 1999

Estate of Eileen K. Brocato, Deceased, Nina Cimarelli and Leon Schiller, Co-Executors v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-424, Docket No. 18887-97., Filed December 29, 1999

Thomas F. and Therese Grojean v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-425, Docket No. 14374-98., Filed December 29, 1999

WILLIAM D. LITTLE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 113 T.C. 474, Docket No. 24598-97., Filed December 29, 1999

Nathan T. Olpin v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-426, Docket No. 10437-99., Filed December 30, 1999

William J. Fleischaker and Donni L. Fleischaker v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-427, Docket No. 6668-97., Filed December 30, 1999

James C. Weachock v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1999-428, Docket No. 8867-98., Filed December 30, 1999

Larry Charles Miller v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-1, Docket Nos. 24610-96, 3155-98., Filed January 3, 2000

Melvyn L. Bell, Appellant, v. Commissioner of Internal Revenue, Appellee., United States Court of Appeals FOR THE EIGHTH CIRCUIT, No. 98-3241, January 5, 2000

Ernest A. and Berniece C. Hunter v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-2, Docket No. 17909-98., Filed January 5, 2000

Estate of William Busch, Deceased, Mary Dana, Executor v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-3, Docket No. 16441-97., Filed January 5, 2000

Loy Robert Bost III v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-4, Docket No. 8259-99., Filed January 6, 2000

Ann Powers, f/k/a Melanie Ann Studinger v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-5, Docket No. 7230-98., Filed January 6, 2000

Estate of Ethel Josephine Spowart Hinz, Deceased, Lester F. Hinz, Jr., Executor v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-6, Docket No. 8194-97., Filed January 6, 2000

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