Зарубежная практика

24.06.2008

UNITED STATES of America, Plaintiff, v. Jerry D. SCHURZ, Defendant., United States District Court, S.D. Indiana, Evansville Division., 113 F.Supp.2d 1250, No. E V 97-50-C Y/H., May 10, 2000

James L. and Eva J. Downs v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-155, Docket No. 1991-99., Filed May 10, 2000

DIANE FERNANDEZ, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 114 T.C. 324, Docket No. 16710-99., Filed May 10, 2000

In re Russell Simms JOHNSON, and Alice Andrews Johnson, Debtors. Russell Simms Johnson, and Alice Andrews Johnson, Plaintiffs, v. United States of America (Internal Revenue Service), Defendant., United States Bankruptcy Court, N.D. Texas, Dallas Division., 283 B.R. 694, Bankruptcy No. 397-32761-HCA-7. Adversary No. 399-3154., May 12, 2000

Phillip M. Wenger, C.P.A., A Sole Proprietor v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-156, Docket No. 5580-99., Filed May 12, 2000

James H. Japhet v. Commissioner. James H. Japhet Enterprises, Inc. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-157, Docket Nos. 6509-98, 6510-98., Filed May 15, 2000

FREDIE LYNN CHARLTON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT; SARAH K. HAWTHORNE, F.K.A. SARAH K. CHARLTON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 114 T.C. 333, Docket Nos. 11412-98, 11861-98., Filed May 16, 2000

RICHARD D. WARREN AND ELIZABETH K. WARREN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 114 T.C. 343, Docket No. 14924-98., Filed May 16, 2000

UNITED STATES of America, Plaintiff v. Jack JEPSEN, Kris Jepsen, Karen Jepsen Makutenas, First Federal Savings & Loan of Harrison, Arkansas Department of Finance & Administration, and Baxter County Assessor, Defendants., United States District Court, W.D. Arkansas, Harrison Division., 131 F.Supp.2d 1076, No. CIV. 98-3066., May 17, 2000

Randolph John Beale v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-158, Docket No. 18290-98., Filed May 17, 2000

Durham Farms #1, J.V., Gary L. Blackburn, Tax matters Partner et al. ¹ v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-159, Docket Nos. 2465-94, 2468-94, 5104-94, 5105-94, 5106-94, 9721-94, 9752-94, 9768-94, 9814-94, 18707-94, 18710-94, 20957-94, 22821-94, 23429-94, 23777-94, 8175-95, 10053-95, 11217-95, 12500-95, 13236-95, 14712-95, 20843-95, 20868-95, 21629-95, 24241-95, 24643-95., Filed May 18, 2000

Asa Eugene Pearson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-160, Docket No. 15981-98., Filed May 18, 2000

Estate of Kenneth F. Schoeneman, Deceased, JoAnn Metz and James J. Riley, Executors v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-161, Docket No. 15230-97., Filed May 18, 2000

Angelo F. DeJoy v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-162, Docket No. 10893-98., Filed May 18, 2000

Roland D. Van Fossen v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-163, Docket No. 11269-99L., Filed May 18, 2000

THOMAS CORSON AND JUDITH CORSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 114 T.C. 354, Docket No. 27181-85., Filed May 18, 2000

PNC BANCORP, INC., Successor to First National Pennsylvania Corporation v. COMMISSIONER OF INTERNAL REVENUE; PNC BANCORP, INC., Transferee of Assets of First National Pennsylvania Corporation v. COMMISSIONER OF INTERNAL REVENUE;, PNC BANCORP, INC., Successor to United Federal Bancorp, Inc., and Subsidiaries v. COMMISSIONER OF INTERNAL REVENUE; PNC BANCORP, INC., Transferee of Assets of United Federal Bancorp, Inc., and Subsidiaries v. COMMISSIONER OF INTERNAL REVENUE; PNC Bancorp, Inc., as (i) Successor to First National Pennsylvania Corporation, (ii) Transferee of Assets of First National Pennsylvania Corporation, (iii) Successor to United Federal Bancorp, Inc., and Subsidiaries, and (iv) Transferee of Assets of United Federal Bancorp, Inc., and Subsidiaries, Appellant, ═, UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT, No. 99-6020, May 19, 2000

In re Nan Beth ALT, Debtor. Nan Beth Alt, Appellant, v. United States of America, Appellee., United States District Court, W.D. Michigan, Southern Division., 251 B.R. 831, Bankruptcy No. SG-97-07803; Civ. No. 1:99-CV-603., May 19, 2000

In re John Hamilton MATHIS, Jr., Debtor. John Hamilton Mathis, Jr., Plaintiff, v. The United States of America, Defendant., United States District Court, S.D. Florida., 249 B.R. 324, No. 99-8525-CIV; Bankruptcy No. 97-35722-BKC-SHF; Adversary No. 98-3053-BKC-SHF-A., May 22, 2000

Marilyn J. Baker v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-164, Docket No. 3820-99., Filed May 22, 2000

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Зарубежная практика

UNITED STATES of America, Plaintiff, v. Jerry D. SCHURZ, Defendant., United States District Court, S.D. Indiana, Evansville Division., 113 F.Supp.2d 1250, No. E V 97-50-C Y/H., May 10, 2000

James L. and Eva J. Downs v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-155, Docket No. 1991-99., Filed May 10, 2000

DIANE FERNANDEZ, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 114 T.C. 324, Docket No. 16710-99., Filed May 10, 2000

Phillip M. Wenger, C.P.A., A Sole Proprietor v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-156, Docket No. 5580-99., Filed May 12, 2000

James H. Japhet v. Commissioner. James H. Japhet Enterprises, Inc. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-157, Docket Nos. 6509-98, 6510-98., Filed May 15, 2000

FREDIE LYNN CHARLTON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT; SARAH K. HAWTHORNE, F.K.A. SARAH K. CHARLTON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 114 T.C. 333, Docket Nos. 11412-98, 11861-98., Filed May 16, 2000

RICHARD D. WARREN AND ELIZABETH K. WARREN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 114 T.C. 343, Docket No. 14924-98., Filed May 16, 2000

Randolph John Beale v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-158, Docket No. 18290-98., Filed May 17, 2000

Asa Eugene Pearson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-160, Docket No. 15981-98., Filed May 18, 2000

Estate of Kenneth F. Schoeneman, Deceased, JoAnn Metz and James J. Riley, Executors v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-161, Docket No. 15230-97., Filed May 18, 2000

Angelo F. DeJoy v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-162, Docket No. 10893-98., Filed May 18, 2000

Roland D. Van Fossen v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-163, Docket No. 11269-99L., Filed May 18, 2000

THOMAS CORSON AND JUDITH CORSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 114 T.C. 354, Docket No. 27181-85., Filed May 18, 2000

In re Nan Beth ALT, Debtor. Nan Beth Alt, Appellant, v. United States of America, Appellee., United States District Court, W.D. Michigan, Southern Division., 251 B.R. 831, Bankruptcy No. SG-97-07803; Civ. No. 1:99-CV-603., May 19, 2000

In re John Hamilton MATHIS, Jr., Debtor. John Hamilton Mathis, Jr., Plaintiff, v. The United States of America, Defendant., United States District Court, S.D. Florida., 249 B.R. 324, No. 99-8525-CIV; Bankruptcy No. 97-35722-BKC-SHF; Adversary No. 98-3053-BKC-SHF-A., May 22, 2000

Marilyn J. Baker v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 2000-164, Docket No. 3820-99., Filed May 22, 2000

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