Зарубежная практика

24.06.2008

FRANCENIA M. GRIFFIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-41, Docket No. 4517-04S., Filed April 13, 2005

Robin S. TURNER, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, S.D. Ohio, Eastern Division., 372 F.Supp.2d 1053, No. 2:04-CV-855., April 13, 2005

Arthur W. MIRES, Trustee of the Monte H. Goldman Revocable Living Trust; Julian P. Kornfeld, Executor of the Estate of Alfred D. Goldman, De╜ceased; Julian P. Kornfeld, Trustee of the Alfred Dreyfus Goldman Revoca╜ble Living Trust; Arthur W. Mires, Trustee of the Margaret K. Goldman Trust For Monte H. Goldman; Arthur W. Mires, Trustee of the Jack Katz Trust for Monte H. Goldman; Arthur W. Mires, Trustee of the S.N. Goldman Trust for Monte H. Goldman; Arthur W. Mires, Trustee of the S.N. Goldman Trust for the Children of Monte H. Goldman; Julian P. Korn╜feld, Trustee of the Monte H. Gold╜man Trust for Alfred D. Goldman; Julian P. Kornfeld, Trustee of the S.N. Goldman Trust for Alfred D. Gold╜man; Julian P. Kornfeld, Trustee of the S.N. Goldman Trust for Alfred Dreyfus Goldman; Arthur W. Mires, Trustee of the S.N. Goldman Irrevoca╜ble Trust for Monte H. Goldman; Jul╜ian P. Kornfeld, Trustee of the S.N. Goldman Trust for the Children of Alfred D. Goldman; Plaintiffs, v. UNITED STATES of America, Defendant., United States District Court, W.D. Oklahoma., 372 F.Supp.2d 1265, No. CIV-03-982-R., April 13, 2005

UNITED STATES OF AMERICA v. LORENZO M. KING, Appellant, UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT, No: 03-4715, April 14, 2005

LISA BETH LEVINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-86, Docket No. 9715-03., Filed April 14, 2005

CYNTHIA A. BELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-87, Docket No. 14945-04., Filed April 14, 2005

JAMES PETERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-42, Docket No. 17514-03S., Filed April 14, 2005

SHAWN JEFFREY HINTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-43, Docket No. 21553-03S., Filed April 14, 2005

CRYSTAL K. ABEYTA AND RON L. ABEYTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-44, Docket No. 19868-03S., Filed April 18, 2005

WICKIE B. WHALEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-45, Docket No. 22269-03S., Filed April 18, 2005

JOHNNY AND M. SUZAN BLACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-46, Docket No. 16246-04S., Filed April 18, 2005

JULIAN QUINTON JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-47, Docket No. 20594-03S., Filed April 18, 2005

UNITED STATES of America, Plaintiff, v. Robert F. DOVIAK, Defendant, American Express Financial, Garnishee., United States District Court, N.D. Texas, Dallas Division., 367 F.Supp.2d 1056, Nos. CIV.A. 3:04-CV-2286L, CIV.A. 3:04-CV-2287L, CIV.A. 3:04-CV-2288L, CIV.A. 3:04-CV-2289L, CIV.A. 3:04-CV-2290L., April 19, 2005

KENNETH HAWKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-88, Docket No. 1468-03L., Filed April 19, 2005

VERNON STACY TAYLOR, Petitioner, AND SHERRI D. TAYLOR, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-48, Docket No. 2337-04S., Filed April 19, 2005

MONTRE SOMSUKCHAREAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-49, Docket No. 19358-03S., Filed April 19, 2005

GERALD BARLOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-50, Docket No. 5956-04S., Filed April 19, 2005

LEE E. SEIDEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-51, Docket No. 8003-03S., Filed April 19, 2005

In re: Trism, Inc., Debtor; Trustees of the Trism Liquidating Trust, Appellant, v. Internal Revenue Service, Appellee., United States Court of Appeals FOR THE EIGHTH CIRCUIT, No. 04-2952, April 21, 2005

JADE TRADING, LLC, et al., Plaintiffs, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 65 Fed.Cl. 188, No. 03-2164T., April 22, 2005

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Зарубежная практика

FRANCENIA M. GRIFFIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-41, Docket No. 4517-04S., Filed April 13, 2005

Robin S. TURNER, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, S.D. Ohio, Eastern Division., 372 F.Supp.2d 1053, No. 2:04-CV-855., April 13, 2005

UNITED STATES OF AMERICA v. LORENZO M. KING, Appellant, UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT, No: 03-4715, April 14, 2005

LISA BETH LEVINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-86, Docket No. 9715-03., Filed April 14, 2005

CYNTHIA A. BELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-87, Docket No. 14945-04., Filed April 14, 2005

JAMES PETERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-42, Docket No. 17514-03S., Filed April 14, 2005

SHAWN JEFFREY HINTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-43, Docket No. 21553-03S., Filed April 14, 2005

CRYSTAL K. ABEYTA AND RON L. ABEYTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-44, Docket No. 19868-03S., Filed April 18, 2005

WICKIE B. WHALEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-45, Docket No. 22269-03S., Filed April 18, 2005

JOHNNY AND M. SUZAN BLACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-46, Docket No. 16246-04S., Filed April 18, 2005

JULIAN QUINTON JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-47, Docket No. 20594-03S., Filed April 18, 2005

KENNETH HAWKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-88, Docket No. 1468-03L., Filed April 19, 2005

VERNON STACY TAYLOR, Petitioner, AND SHERRI D. TAYLOR, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-48, Docket No. 2337-04S., Filed April 19, 2005

MONTRE SOMSUKCHAREAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-49, Docket No. 19358-03S., Filed April 19, 2005

GERALD BARLOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-50, Docket No. 5956-04S., Filed April 19, 2005

LEE E. SEIDEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-51, Docket No. 8003-03S., Filed April 19, 2005

In re: Trism, Inc., Debtor; Trustees of the Trism Liquidating Trust, Appellant, v. Internal Revenue Service, Appellee., United States Court of Appeals FOR THE EIGHTH CIRCUIT, No. 04-2952, April 21, 2005

JADE TRADING, LLC, et al., Plaintiffs, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 65 Fed.Cl. 188, No. 03-2164T., April 22, 2005

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