Зарубежная практика

24.06.2008

ORLANDO BUJOSA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2007-64, Docket No. 19816-03S., Filed April 26, 2007

JOHN C. AND JOAN F. STUKES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2007-65, Docket No. 16648-05S., Filed April 26, 2007

DANIEL L. OSTROM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2007-66, Docket No. 23680-05S., Filed April 26, 2007

ROBERT LINDLEY COWLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2007-67, Docket No. 24013-05S., Filed April 26, 2007

JZ BUCKINGHAM INVESTMENTS LLC, Plaintiff, v. THE UNITED STATES, Defendant., United States Court of Federal Claims, No. 05-231 T, Filed: April 27, 2007

Donald R. FERGUSON, Plaintiff, v. UNITED STATES of America, Defendant/Appellee, v. Richard Musal, Third Party Defendant/Appellant, Nicholas P. Miller, Third Party Defendant., United States Court of Appeals, Eighth Circuit., 484 F.3d 1068, No. 06-1774., Filed: April 27, 2007

SRBISLAV STANOJEVICH, Petitioner-Appellant, v. UNITED STATES OF AMERICA; WELLS FARGO BANK; BANK OF AMERICA; NORWEST BANK, Respondents-Appellees., United States Court of Appeals Tenth Circuit, No. 06-2163, April 30, 2007

EC TERM OF YEARS TRUST v. UNITED STATES, SUPREME COURT OF THE UNITED STATES, No. 05 1541., Decided April 30, 2007

TAN XUAN BUI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-104, Docket No. 3233-06., Filed April 30, 2007

IN TOUCH PROPERTIES, LLC, DAVID ENGLAND, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent., UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-105, Docket No. 9809-05., Filed April 30, 2007

EDWARD W. CLOUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-106, Docket No. 21898-05L., Filed April 30, 2007

ESTATE OF HILDE E. ERICKSON, DECEASED, DONOR, KAREN E. LANGE, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF HILDE E. ERICKSON, DECEASED, KAREN E. LANGE, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-107, Docket Nos. 17982-05, 18003-05., Filed April 30, 2007

NEIL MALCOLM COWIE AND KAREN CHRISTINE SHUNK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-108, Docket No. 1189-06., Filed April 30, 2007

PATRICIA B. PATERSON, ET AL. ¹Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-109, Docket Nos. 8093-04, 8094-04, 22397-04., Filed April 30, 2007

DANIEL AND KRISTEN PANICE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-110, Docket No. 14819-04., Filed April 30, 2007

DORIS LEE NEWSOME, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-111, Docket No. 21831-05L., Filed April 30, 2007

CRSO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT, 128 T.C. No. 12, Docket No. 11804-05X., Filed April 30, 2007

Richard K. HAGEN, Plaintiff/Counter-Defendant v. UNITED STATES of America, Defendant/Counter-Plaintiff., United States District Court, D. Maryland., 485 F.Supp.2d 622, Civ. No. AMD 05-1040., April 30, 2007

LINDSEY K. SPRINGER, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE, ex rel. United States of America, by and through its Officers and Employees, FRED RICE; SCOTT PENNEY; LELAND BOWEN, Defendants-Appellees. LINDSEY K. SPRINGER, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE, ex rel. United States of America, by and through its Officers and Employees, Defendant-Appellee. LINDSEY K. SPRINGER, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE by and through the United States of America; FRED RICE; SCOTT PENNEY; LELAND NEUBAUER, Defendants-Appellees., United States Court of Appeals Tenth Circuit, Nos. 05-6387, 06-5123, 06-6268, Filed May 1, 2007

BEA-JAYE WARE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-112, Docket No. 21809-04., Filed May 1, 2007

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Зарубежная практика

ORLANDO BUJOSA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2007-64, Docket No. 19816-03S., Filed April 26, 2007

JOHN C. AND JOAN F. STUKES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2007-65, Docket No. 16648-05S., Filed April 26, 2007

DANIEL L. OSTROM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2007-66, Docket No. 23680-05S., Filed April 26, 2007

ROBERT LINDLEY COWLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2007-67, Docket No. 24013-05S., Filed April 26, 2007

JZ BUCKINGHAM INVESTMENTS LLC, Plaintiff, v. THE UNITED STATES, Defendant., United States Court of Federal Claims, No. 05-231 T, Filed: April 27, 2007

Donald R. FERGUSON, Plaintiff, v. UNITED STATES of America, Defendant/Appellee, v. Richard Musal, Third Party Defendant/Appellant, Nicholas P. Miller, Third Party Defendant., United States Court of Appeals, Eighth Circuit., 484 F.3d 1068, No. 06-1774., Filed: April 27, 2007

SRBISLAV STANOJEVICH, Petitioner-Appellant, v. UNITED STATES OF AMERICA; WELLS FARGO BANK; BANK OF AMERICA; NORWEST BANK, Respondents-Appellees., United States Court of Appeals Tenth Circuit, No. 06-2163, April 30, 2007

EC TERM OF YEARS TRUST v. UNITED STATES, SUPREME COURT OF THE UNITED STATES, No. 05 1541., Decided April 30, 2007

TAN XUAN BUI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-104, Docket No. 3233-06., Filed April 30, 2007

IN TOUCH PROPERTIES, LLC, DAVID ENGLAND, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent., UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-105, Docket No. 9809-05., Filed April 30, 2007

EDWARD W. CLOUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-106, Docket No. 21898-05L., Filed April 30, 2007

NEIL MALCOLM COWIE AND KAREN CHRISTINE SHUNK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-108, Docket No. 1189-06., Filed April 30, 2007

PATRICIA B. PATERSON, ET AL. ¹Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-109, Docket Nos. 8093-04, 8094-04, 22397-04., Filed April 30, 2007

DANIEL AND KRISTEN PANICE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-110, Docket No. 14819-04., Filed April 30, 2007

DORIS LEE NEWSOME, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-111, Docket No. 21831-05L., Filed April 30, 2007

CRSO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT, 128 T.C. No. 12, Docket No. 11804-05X., Filed April 30, 2007

Richard K. HAGEN, Plaintiff/Counter-Defendant v. UNITED STATES of America, Defendant/Counter-Plaintiff., United States District Court, D. Maryland., 485 F.Supp.2d 622, Civ. No. AMD 05-1040., April 30, 2007

BEA-JAYE WARE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-112, Docket No. 21809-04., Filed May 1, 2007

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