Судебные дела

24.06.2008

CHARLES JOHNS, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2003-140, Docket No. 9814-02. ═, Filed May 19, 2003

ALFRED ABDO, JR., d/b/a American Tax Planning Company, Plaintiff - Appellant, versus UNITED STATES INTERNAL REVENUE SERVICE, Defendant - Appellee. ═, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ═, No. 03-1143 ═, May 20, 2003

BOISE CASCADE CORPORATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant., United States Court of Appeals, Ninth Circuit., 329 F.3d 751, No. 01-36086., May 20, 2003

In re DIAMOND DISMANTLING, INC., Debtor. Michael A. Stevenson, Trustee of the Chapter 7 Bankruptcy Estate of Diamond Dismantling, Inc., Plaintiff, v. Internal Revenue Service, Defendant., United States Bankruptcy Court, E.D. Michigan, Southern Division., 305 B.R. 453, Bankruptcy No. 00-48991. Adversary No. 02-4815., May 21, 2003

SHERWIN WILLIAMS CO. EMPLOYEE HEALTH PLAN TRUST, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee., United States Court of Appeals, Sixth Circuit., 330 F.3d 449, No. 01-1276., May 23, 2003

BERNARD WILLIAM HVIDDING AND FALEASIU E. HVIDDING, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2003-151 ═, Docket No. 6934-00., Filed May 23, 2003

DAVID M. AND TERI L. SAYKALLY, Petitioners v . Commissioner OF INTERNAL REVENUE, Respondent; COMPUTER POWER SOFTWARE GROUP, INC., Petitioner v . Commissioner OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2003-152 ═, Docket Nos. 555-00, 1821-00., Filed May 27, 2003

OTTO CANDIES, LLC v. UNITED STATES OF AMERICA, United States District Court, E.D. Louisiana., 288 F.Supp.2d 730, Nos. Civ.A. 99-3692, Civ.A. 99-3693, Civ.A. 01-450, Civ.A. 01-452., May 28, 2003

FRONTIER CHEVROLET COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent., United States Court of Appeals, Ninth Circuit., 329 F.3d 1131, No. 01-71815., May 28, 2003

GENERAL ELECTRIC COMPANY AND SUBSIDIARIES, Plaintiff, v. THE UNITED STATES, Defendant., In the United States Court of Federal Claims, No. 99-401 T, May 28, 2003

UNITED STATES of America, Plaintiff-Appellant, v. Virginia COCKETT, Defendant-Appellee., United States Court of Appeals, Sixth Circuit., 330 F.3d 706, No. 01-1956., June 2, 2003

Elbert L. HATCHETT and Laurestine Hatchett, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant., United States Court of Appeals, Sixth Circuit., 330 F.3d 875, No. 00-1645., June 4, 2003

In re the RECEIVERSHIP ESTATE OF INDIAN MOTORCYCLE MANUFAC╜TURING, INC. a New Mexico Corpo╜ration., United States District Court, D. Massachusetts., 299 B.R. 8, No. CIV.A.02-11522-REK, June 6, 2003

UNITED STATES OF AMERICA, Plaintiff-Appellee, v. BRANDI LATOYA JORDAN, Defendant-Appellant. UNITED STATES OF AMERICA, Plaintiff-Appellee, v. DANNY ANTONIO JORDAN, SR., Defendant-Appellant.
UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT
No. 02-4347, No. 02-4361 ═
June 6, 2003

Jack S. CONWAY, Plaintiff, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 56 Fed.Cl 572, No. 01-295 T., June 6, 2003

UNITED STATES OF AMERICA v. CHARLES H. RINGWALT, III, Appellant, UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT, No: 02-3142, June 10, 2003

JOHN JOSEPH WINGERT, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2003-172 ═, Docket No. 9433-01L., Filed June 11, 2003. ═, John Joseph Wingert, pro se., Ann M. Welhaf and Jeffrey E. Gold , for respondent. ═, MEMORANDUM FINDINGS OF FACT AND OPINION, COLVIN, Judge : Respondent sent petitioner a Notice of Determination Concerning Collection Action(s) Under Sections 6320 and/or 6330 (the lien or levy determination) on July 13, 2001, in which respondent determined to proceed with collection from petitioner of his tax liabilities for 1994, 1995, and 1996 (1994-96). The issue for decision is whether respondent's determination was an abuse of discretion. We hold that it was not. ══, Section references are to the Internal Revenue Code in effect for the applicable years. ═, FINDINGS OF FACT, Some of the facts have been stipulated and are so found., A. Petitioner , Petitioner resided in Dundalk, Maryland, when he filed the petition. ═, Petitioner timely filed his income tax returns for 1994-96. He reported that he owed $823 for 1994, $2,227 for 1995, and $796 for 1996, but he did not pay those amounts when he filed his returns. ═, B. The Bankruptcy Proceeding ═, On June 6, 1997, petitioner filed a petition with the U.S. Bankruptcy Court for the District of Maryland (bankruptcy court) under Chapter 13 of the U.S. Bankruptcy Code. The bankruptcy court converted his Chapter 13 proceeding to a Chapter 7 proceeding on August 15, 1997. He received a discharge under Chapter 7 on December 22, 1997

In re Mark GREATHOUSE, Debtor., United States Bankruptcy Court, D. Maryland, at Greenbelt., 295 B.R. 562, No. 02-24276-DK., June 12, 2003

SHO-ME POWER ELECTRIC COOPERATIVE, a Missouri Corporation, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, W.D. Missouri, Southern Division., 288 F.Supp.2d 1011, No. 01-3307-CV-S-WAK., June 12, 2003

BLUE CROSS & BLUE SHIELD UNITED OF WISCONSIN & SUBSIDIARIES, Plaintiff, v. UNITED STATES, Defendant., United States Court of Federal Claims., 56 Fed.Cl 697, No. 98-727T., June 12, 2003

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Судебные дела

CHARLES JOHNS, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2003-140, Docket No. 9814-02. ═, Filed May 19, 2003

ALFRED ABDO, JR., d/b/a American Tax Planning Company, Plaintiff - Appellant, versus UNITED STATES INTERNAL REVENUE SERVICE, Defendant - Appellee. ═, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ═, No. 03-1143 ═, May 20, 2003

BOISE CASCADE CORPORATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant., United States Court of Appeals, Ninth Circuit., 329 F.3d 751, No. 01-36086., May 20, 2003

SHERWIN WILLIAMS CO. EMPLOYEE HEALTH PLAN TRUST, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee., United States Court of Appeals, Sixth Circuit., 330 F.3d 449, No. 01-1276., May 23, 2003

BERNARD WILLIAM HVIDDING AND FALEASIU E. HVIDDING, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2003-151 ═, Docket No. 6934-00., Filed May 23, 2003

OTTO CANDIES, LLC v. UNITED STATES OF AMERICA, United States District Court, E.D. Louisiana., 288 F.Supp.2d 730, Nos. Civ.A. 99-3692, Civ.A. 99-3693, Civ.A. 01-450, Civ.A. 01-452., May 28, 2003

FRONTIER CHEVROLET COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent., United States Court of Appeals, Ninth Circuit., 329 F.3d 1131, No. 01-71815., May 28, 2003

GENERAL ELECTRIC COMPANY AND SUBSIDIARIES, Plaintiff, v. THE UNITED STATES, Defendant., In the United States Court of Federal Claims, No. 99-401 T, May 28, 2003

UNITED STATES of America, Plaintiff-Appellant, v. Virginia COCKETT, Defendant-Appellee., United States Court of Appeals, Sixth Circuit., 330 F.3d 706, No. 01-1956., June 2, 2003

Elbert L. HATCHETT and Laurestine Hatchett, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant., United States Court of Appeals, Sixth Circuit., 330 F.3d 875, No. 00-1645., June 4, 2003

In re the RECEIVERSHIP ESTATE OF INDIAN MOTORCYCLE MANUFAC╜TURING, INC. a New Mexico Corpo╜ration., United States District Court, D. Massachusetts., 299 B.R. 8, No. CIV.A.02-11522-REK, June 6, 2003

UNITED STATES OF AMERICA, Plaintiff-Appellee, v. BRANDI LATOYA JORDAN, Defendant-Appellant. UNITED STATES OF AMERICA, Plaintiff-Appellee, v. DANNY ANTONIO JORDAN, SR., Defendant-Appellant.
UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT
No. 02-4347, No. 02-4361 ═
June 6, 2003

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 02-4347, No. 02-4361 ═

Jack S. CONWAY, Plaintiff, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 56 Fed.Cl 572, No. 01-295 T., June 6, 2003

UNITED STATES OF AMERICA v. CHARLES H. RINGWALT, III, Appellant, UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT, No: 02-3142, June 10, 2003

In re Mark GREATHOUSE, Debtor., United States Bankruptcy Court, D. Maryland, at Greenbelt., 295 B.R. 562, No. 02-24276-DK., June 12, 2003

SHO-ME POWER ELECTRIC COOPERATIVE, a Missouri Corporation, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, W.D. Missouri, Southern Division., 288 F.Supp.2d 1011, No. 01-3307-CV-S-WAK., June 12, 2003

BLUE CROSS & BLUE SHIELD UNITED OF WISCONSIN & SUBSIDIARIES, Plaintiff, v. UNITED STATES, Defendant., United States Court of Federal Claims., 56 Fed.Cl 697, No. 98-727T., June 12, 2003

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