Зарубежная практика

24.06.2008

FEDERAL HOME LOAN MORTGAGE CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT, 125 T.C. No. 12, Docket Nos. 3941-99, 15626-99., Filed November 21, 2005

DAVID K. AND ALICE VANARSDALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-170, Docket No. 7943-04S., Filed November 21, 2005

GEORGES Z. ZAKHEM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-171, Docket No. 10753-04S., Filed November 21, 2005

DENNIS E. AND PAULA W. LOFSTROM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT, 125 T.C. No. 13, Docket No. 4667-03., Filed November 22, 2005

FREDERICK W. HAAS AND DONNA S. HAAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-172, Docket No. 7524-04S., Filed November 22, 2005

MICHAEL BORRELLI, et al., ^* Plaintiffs-Appellants, - v --SECRETARY OF TREASURY, COMMISSIONER OF THE INTERNAL REVENUE, NEW YORK CITY POLICE PENSION FUND, FIRE DEPARTMENT PENSION FUND, MARTHA E. STARK, WILLIAM THOMPSON, BETSY GOTBAUM, C. VIRGINIA FIELDS, MARTY MARKOWITZ, ADOLFO CARRION, HELEN MARSHALL, CITY OF NEW YORK, MYLAN DENERSTEIN, HORACIO STARKS, DIANE BRATHER, ANTHONY CROWELL, STEPHEN CARBONE, NICHOLAS VISCONTI, PETER GORMAN, ROBERT STRAUB, KEVIN McADAMS, JAMES SLEVIN, STEPHEN CASSIDY, JOHN DRISCOLL, ANTHONY GARVEY, EDWARD MULLINS, THOMAS SCOTTO, SCOTT WILLIAMSON, MUBARAK ABDUL-JABAR, JOHN PUGLISSI, PATRICK LYNCH, RAYMOND W. KELLY, MICHAEL BLOOMBERG, JOHN J. MURPHY, CARROLL HAYNES, ROGER TOUSSAINT, LILLIAN ROBERTS, JAMES MOLINARO, Defendants-Appellees. , UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT, , No. 04-6573-cv, November 28, 2005

JOHN L. BOBBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-272, Docket No. 6465-04., Filed November 28, 2005

ROBERT C. CURCI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-273, Docket No. 1495-04., Filed November 28, 2005

GLENN HIGHTOWER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-274, Docket No. 8679-04., Filed November 28, 2005

DEVERY W. HENNARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-275, Docket No. 17170-04., Filed November 28, 2005

STEPHANIE JANE HAUGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-276, Docket No. 21324-03., Filed November 29, 2005

KEITH LAMAR JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-173, Docket No. 6936-04S., Filed November 29, 2005

RICHARD ALAN CRONK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-174, Docket No. 4544-04S., Filed November 29, 2005

ROBIN A. AND SUSAN D. BETTENCOURT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-175, Docket No. 13542-04S., Filed November 29, 2005

DAVID J. SHEALY, Petitioner - Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. ═, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ═, No. 05-1670 ═, December 1, 2005

K & M LA BOTICA PHARMACY, INCORPORATED, ET AL., ¹Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-277, Docket Nos. 10500-99, 17346-99, 17725-99, 8134-00., Filed December 1, 2005

RONALD LEE BONACCORSO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-278, Docket No. 8003-04., Filed December 1, 2005

PATRICIA ANN BLOCKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-279, Docket No. 3129-04L., Filed December 1, 2005

GREGG R. AND TERESA M. GILBERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-176, Docket No. 7422-04S., Filed December 1, 2005

JUSTIN W. ELLIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-177, Docket No. 16393-04S., Filed December 1, 2005

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Зарубежная практика

FEDERAL HOME LOAN MORTGAGE CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT, 125 T.C. No. 12, Docket Nos. 3941-99, 15626-99., Filed November 21, 2005

DAVID K. AND ALICE VANARSDALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-170, Docket No. 7943-04S., Filed November 21, 2005

GEORGES Z. ZAKHEM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-171, Docket No. 10753-04S., Filed November 21, 2005

DENNIS E. AND PAULA W. LOFSTROM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT, 125 T.C. No. 13, Docket No. 4667-03., Filed November 22, 2005

FREDERICK W. HAAS AND DONNA S. HAAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-172, Docket No. 7524-04S., Filed November 22, 2005

JOHN L. BOBBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-272, Docket No. 6465-04., Filed November 28, 2005

ROBERT C. CURCI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-273, Docket No. 1495-04., Filed November 28, 2005

GLENN HIGHTOWER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-274, Docket No. 8679-04., Filed November 28, 2005

DEVERY W. HENNARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-275, Docket No. 17170-04., Filed November 28, 2005

STEPHANIE JANE HAUGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-276, Docket No. 21324-03., Filed November 29, 2005

KEITH LAMAR JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-173, Docket No. 6936-04S., Filed November 29, 2005

RICHARD ALAN CRONK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-174, Docket No. 4544-04S., Filed November 29, 2005

ROBIN A. AND SUSAN D. BETTENCOURT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-175, Docket No. 13542-04S., Filed November 29, 2005

DAVID J. SHEALY, Petitioner - Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. ═, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ═, No. 05-1670 ═, December 1, 2005

K & M LA BOTICA PHARMACY, INCORPORATED, ET AL., ¹Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-277, Docket Nos. 10500-99, 17346-99, 17725-99, 8134-00., Filed December 1, 2005

RONALD LEE BONACCORSO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-278, Docket No. 8003-04., Filed December 1, 2005

PATRICIA ANN BLOCKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2005-279, Docket No. 3129-04L., Filed December 1, 2005

GREGG R. AND TERESA M. GILBERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-176, Docket No. 7422-04S., Filed December 1, 2005

JUSTIN W. ELLIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2005-177, Docket No. 16393-04S., Filed December 1, 2005

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