Зарубежная практика

24.06.2008

GARY W. McDONOUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-234, Docket No. 1201-05L., Filed November 1, 2006

DAVE CORBIN; ESTHER CORBIN, Petitioners - Appellants, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. ═, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ═, No. 06-1419 ═, Decided: November 2, 2006

NADINE YVETTE LAFELL, Petitioner - Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. ═, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ═, No. 06-1783 ═, Decided: November 2, 2006

UNITED STATES OF AMERICA, Plaintiff-Appellee, v. LESTER R. RETHERFORD, Defendant-Appellant., United States Court of Appeals Tenth Circuit, No. 06-1008, Filed November 2, 2006

JORGE O. AND CLELIA E. SVOBODA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-235, Docket No. 13195-04., Filed November 2, 2006

DAVID RICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-236, Docket No. 19682-05L., Filed November 2, 2006

JASON GOLDITCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-237, Docket No. 11944-05L., Filed November 2, 2006

KATHERINE ILOVAR RODRIGUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2006-178, Docket No. 16172-05S., Filed November 2, 2006

GARY AND CYNTHIA STEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2006-179, Docket No. 23179-04S., Filed November 2, 2006

LOUIS P. MITCHELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-238, Docket No. 19258-04L., Filed November 6, 2006

JERRY JEFFERSON KIRKEBY AND YING WANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2006-180, Docket No. 21371-05S., Filed November 6, 2006

JOE W. JACOBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2006-181, Docket No. 16339-05S., Filed November 6, 2006

CLIFF CONNORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-239, Docket No. 15063-05., Filed November 7, 2006

ROLAND AND MARIE WOMACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ANASTASIOS AND MARIA SPIRIDAKOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-240, Docket Nos. 13434-03, 19829-03., Filed November 7, 2006

ANTHONY J. KADILLAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT, 127 T.C. No. 13, Docket No. 2860-04L., Filed November 7, 2006

Leonard SNIDER; National Sales & Service, L.L.C., also known as Nation╜al Service Sales, L.L.C., Appel╜lees/Cross-Appellants, v. UNITED STATES of America, Appellant/Cross-Appellee. Theresa J. Turley, formerly known as Theresa J. Ballister, doing business as AA Cleaning; Labor Resources, L.L.C., Appellees, v. United States of America, Appellant. Theresa J. Turley, formerly known as Theresa J. Ballister, doing business as AA Cleaning; Labor Resources, L.L.C., Appellants, v. United States of America, Appellee. Leonard Snider; National Sales & Service, L.L.C., also known as National Service Sales, L.L.C., Appellees, v. United States of America, Appellant, Theresa J. Turley, formerly known as Theresa J. Ballister, doing business as AA Cleaning; Labor Resources, L.L.C., Appellees, v. United States of America, Appellant., United States Court of Appeals, Eighth Circuit., 468 F.3d 500, Nos. 05-3636, 05-3836, 05-3835, 05-4203, 05-3639., Filed: Nov. 8, 2006

JOHN S. COOPER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-241, Docket No. 15613-04., Filed November 9, 2006

ROBERT C. and PATRICIA C. HUMPHREY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-242, Docket No. 19295-03L., Filed November 9, 2006

RAYMOND T. and PATRICIA MURPHY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-243, Docket No. 3601-03., Filed November 9, 2006

KAYE C. SCHLACHTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-244, Docket No. 245-05., Filed November 9, 2006

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Зарубежная практика

GARY W. McDONOUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-234, Docket No. 1201-05L., Filed November 1, 2006

DAVE CORBIN; ESTHER CORBIN, Petitioners - Appellants, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. ═, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ═, No. 06-1419 ═, Decided: November 2, 2006

NADINE YVETTE LAFELL, Petitioner - Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. ═, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ═, No. 06-1783 ═, Decided: November 2, 2006

UNITED STATES OF AMERICA, Plaintiff-Appellee, v. LESTER R. RETHERFORD, Defendant-Appellant., United States Court of Appeals Tenth Circuit, No. 06-1008, Filed November 2, 2006

JORGE O. AND CLELIA E. SVOBODA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-235, Docket No. 13195-04., Filed November 2, 2006

DAVID RICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-236, Docket No. 19682-05L., Filed November 2, 2006

JASON GOLDITCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-237, Docket No. 11944-05L., Filed November 2, 2006

KATHERINE ILOVAR RODRIGUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2006-178, Docket No. 16172-05S., Filed November 2, 2006

GARY AND CYNTHIA STEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2006-179, Docket No. 23179-04S., Filed November 2, 2006

LOUIS P. MITCHELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-238, Docket No. 19258-04L., Filed November 6, 2006

JERRY JEFFERSON KIRKEBY AND YING WANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2006-180, Docket No. 21371-05S., Filed November 6, 2006

JOE W. JACOBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2006-181, Docket No. 16339-05S., Filed November 6, 2006

CLIFF CONNORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-239, Docket No. 15063-05., Filed November 7, 2006

ANTHONY J. KADILLAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT, 127 T.C. No. 13, Docket No. 2860-04L., Filed November 7, 2006

JOHN S. COOPER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-241, Docket No. 15613-04., Filed November 9, 2006

ROBERT C. and PATRICIA C. HUMPHREY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-242, Docket No. 19295-03L., Filed November 9, 2006

RAYMOND T. and PATRICIA MURPHY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-243, Docket No. 3601-03., Filed November 9, 2006

KAYE C. SCHLACHTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2006-244, Docket No. 245-05., Filed November 9, 2006

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