Судебные дела

24.06.2008

United States of America, Appellee, v. William E. Downing; Billie Jane Downing, Appellants, Community First National Bank, Defendant.
United States Court of Appeals FOR THE EIGHTH CIRCUIT
No. 02-3710, May 7, 2003

In re SPEARING TOOL AND MANUFACTURING CO., Debtor. Crestmark Bank and Crestmark Financial Corp., Plaintiff, v. United States of America, Department of Treasury, Internal Revenue Service, Defendant., United States Bankruptcy Court, E.D. Michigan, Southern Division., 292 B.R. 579, Bankruptcy No. 02-49144-R. Adversary No. 02-5201., May 14, 2003

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

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Судебные дела

United States of America, Appellee, v. William E. Downing; Billie Jane Downing, Appellants, Community First National Bank, Defendant.
United States Court of Appeals FOR THE EIGHTH CIRCUIT
No. 02-3710, May 7, 2003

United States Court of Appeals FOR THE EIGHTH CIRCUIT

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

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