Судебные дела

24.06.2008

In re Charles R. HOWARD, Penny S. Howard, Debtors. Charles R. Howard, Plaintiff v. United States of America, Department of Treasury and Gerald A. Jeutter, Jr., Trustee, Defendants., United States Bankruptcy Court, E.D. North Carolina., 301 B.R. 456, No. 99-01215-5-ATS., Sept. 18, 2003., William E. Brewer, Raleigh, NC, for Debtors., Gerald A. Jeutter, Raleigh, NC, trustee., MEMORANDUM OPINION , A. THOMAS SMALL, Bankruptcy Judge., The trial of this adversary proceeding to determine whether the debtor, Charles R. Howard, owes a debt to the Internal Revenue Service ("IRS") under 26 U.S.C. ╖ 6672 was held in Raleigh, North Carolina on September 4, 2003

ISAAC BARANOWICZ AND LORA D. BARAN, f.k.a. LORAINE D. BARANOWICZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2003-274 ═, Docket Nos. 15515-84, 25399-86, 41668-86. ═, September 22, 2003

AIRLIE FOUNDATION, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant., United States District Court, District of Columbia., 283 F.Supp.2d 58, No. CIV.A.02-0785(EGS)., Sept. 24, 2003., Frank J. Costello, Esquire, Zuckert Scoutt & Rasenberger, LLP, Washington., Angelo A. Frattarelli, Esquire, United States Department of Justice, Tax Divi╜sion, Washington., MEMORANDUM OPINION AND ORDER, SULLIVAN, District Judge., Introduction , Plaintiff in this case, Airlie Foundation ("Airlie") seeks a declaratory judgment against defendant, the Internal Revenue Service ("IRS") under section 7428 of the Internal Revenue Code of 1986 (26 U.S.C. ╖ 7428) as amended (the "Code" or "IRC"), that it (i)is an organization de╜scribed in sections 170(c) and 501(c)(3) of the Code; (ii) is not a private foundation pursuant to section 509(a)(2) of the Code; and (iii) is exempt from federal income tax beginning January 1, 1995

UNITED STATES of America, Petitioner v. Jeffrey HEUBUSCH, Respondent., United States District Court, W.D. New York., 295 F.Supp.2d 240, No. 03-MISCCV-013A., Sept. 30, 2003., Glenn J. Melcher, U.S. Department of Justice, Washington, DC, Monica J. Rich╜ards, United States Attorney's Office, Buf╜falo, NY, for Petitioner., Jeffrey G. Heubusch, pro se, Batavia, NY, Gary D. Borek, Borke & Muhlbauer, Buffalo, NY, for Defendant., DECISION AND ORDER , ARCARA, District Judge., INTRODUCTION , On May 20, 2003, petitioner filed the instant motion to enforce an Internal Rev╜enue Service administrative summons seeking documents relative to Respon╜dent's 1993, 1994, 1995 and 1996 individual and business tax returns. Respondent op╜poses the motion. Oral argument was heard on July 11, and August 29, 2003

John W. BANKS, II, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee., United States Court of Appeals, Sixth Circuit., 345 F.3d 373, Nos. 01-2171, 01-2177., Sept. 30, 2003., Argued: March 12, 2003

RIGOBERTO CAMPOS HERNANDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2003-144, Docket No. 5488-02S. ═════, Filed October 1, 2003

SHERIANNE S. COTTERELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2003-145, Docket No. 5912-02S. ═════, Filed October 1, 2003

AEROQUIP-VICKERS, INC. and Subsidiaries, f/k/a Trinova Corp. and Subsidiaries, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant., United States Court of Appeals, Sixth Circuit., 347 F.3d 173, No. 01-2741., Oct. 20, 2003., Argued April 30, 2003

HOSPITAL CORPORATION OF AMERICA & SUBSIDIARIES, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee., United States Court of Appeals, Sixth Circuit., 348 F.3d 136, No. 01-1810., Oct. 30, 2003., Argued: March 11, 2003

UNITED STATES of America, Plaintiff-Appellant, v. Patrick M. DONOVAN, Defendant-Appellee., United States Court of Appeals, Sixth Circuit., 348 F.3d 509, No. 02-3260., Oct. 31, 2003., Submitted: June 17, 2003

JOHN F. FRONTONE and KATHLEEN M. FRONTONE, Debtors, UNITED STATES OF AMERICA INTERNAL REVENUE SERVICE, Appellant, JOHN F. FRONTONE and KATHLEEN M. FRONTONE, Appellees., IN THE UNITED STATES DISTRICT COURT FOR THE CENTRAL DISTRICT OF ILLINOIS SPRINGFIELD DIVISION, No. 03-3196, November 7, 2003

IES INDUSTRIES, INC., and Subsidiaries, Plaintiff, Alliant Energy Corporation, Successor in Interest to IES Industries, Inc. and Subsidiaries, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee., United States Court of Appeals, Eighth Circuit., 349 F.3d 574, No. 02-3106., Nov. 14, 2003., Submitted: June 12, 2003

ROBERT BANAT, Petitioner-Appellant, -v.- COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. , UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT, No. 03-4207, November 17, 2003

INDUCTOTHERM INDUSTRIES, INC. Appellant v. UNITED STATES of America, United States Court of Appeals, Third Circuit., 351 F.3d 120, No. 02-4292., Dec. 8, 2003., Argued July 31, 2003

In re Raymond L. ADAMS and Janet M. Adams, Debtors. Susan L. Rhiel, Trustee, Appellant, v. Raymond L. and Janet M. Adams, Appellees., United States Bankruptcy Appellate Panel of the Sixth Circuit., 302 B.R 535, No. 03-8011., December 10, 2003

Richard J. BOT; Phyllis Bot, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee., United States Court of Appeals, Eighth Circuit., 353 F.3d 595, No. 02-2956., Dec. 22, 2003., Submitted: May 15, 2003

PERRY H. KAY, SR., Petitioner-Appellant, VERSUS COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee., In the United States Court of Appeals for the Fifth Circuit, No 03-60186 Summary Calendar, December 23, 2003

Roxanne BELL, Plaintiff-Appellant, UNITED STATES of America, Respondent-Appellee., United States Court of Appeals, Sixth Circuit., 355 F.3d 387, No. 02-3295., Jan. 7, 2004., Argued: July 31, 2003

T. P. CRIGLER; NAJIEH R. CRIGLER, Petitioners - Appellants, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. ═, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ═, No. 03-1861 ═, January 14, 2004

United States of America, Appellee, v. James L. Manzer; Beverly J. Manzer, Appellants., United States Court of Appeals FOR THE EIGHTH CIRCUIT, No. 03-2666, January 16, 2004

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Судебные дела

ISAAC BARANOWICZ AND LORA D. BARAN, f.k.a. LORAINE D. BARANOWICZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2003-274 ═, Docket Nos. 15515-84, 25399-86, 41668-86. ═, September 22, 2003

John W. BANKS, II, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee., United States Court of Appeals, Sixth Circuit., 345 F.3d 373, Nos. 01-2171, 01-2177., Sept. 30, 2003., Argued: March 12, 2003

RIGOBERTO CAMPOS HERNANDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2003-144, Docket No. 5488-02S. ═════, Filed October 1, 2003

SHERIANNE S. COTTERELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2003-145, Docket No. 5912-02S. ═════, Filed October 1, 2003

AEROQUIP-VICKERS, INC. and Subsidiaries, f/k/a Trinova Corp. and Subsidiaries, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant., United States Court of Appeals, Sixth Circuit., 347 F.3d 173, No. 01-2741., Oct. 20, 2003., Argued April 30, 2003

HOSPITAL CORPORATION OF AMERICA & SUBSIDIARIES, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee., United States Court of Appeals, Sixth Circuit., 348 F.3d 136, No. 01-1810., Oct. 30, 2003., Argued: March 11, 2003

UNITED STATES of America, Plaintiff-Appellant, v. Patrick M. DONOVAN, Defendant-Appellee., United States Court of Appeals, Sixth Circuit., 348 F.3d 509, No. 02-3260., Oct. 31, 2003., Submitted: June 17, 2003

JOHN F. FRONTONE and KATHLEEN M. FRONTONE, Debtors, UNITED STATES OF AMERICA INTERNAL REVENUE SERVICE, Appellant, JOHN F. FRONTONE and KATHLEEN M. FRONTONE, Appellees., IN THE UNITED STATES DISTRICT COURT FOR THE CENTRAL DISTRICT OF ILLINOIS SPRINGFIELD DIVISION, No. 03-3196, November 7, 2003

ROBERT BANAT, Petitioner-Appellant, -v.- COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. , UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT, No. 03-4207, November 17, 2003

INDUCTOTHERM INDUSTRIES, INC. Appellant v. UNITED STATES of America, United States Court of Appeals, Third Circuit., 351 F.3d 120, No. 02-4292., Dec. 8, 2003., Argued July 31, 2003

In re Raymond L. ADAMS and Janet M. Adams, Debtors. Susan L. Rhiel, Trustee, Appellant, v. Raymond L. and Janet M. Adams, Appellees., United States Bankruptcy Appellate Panel of the Sixth Circuit., 302 B.R 535, No. 03-8011., December 10, 2003

Richard J. BOT; Phyllis Bot, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee., United States Court of Appeals, Eighth Circuit., 353 F.3d 595, No. 02-2956., Dec. 22, 2003., Submitted: May 15, 2003

PERRY H. KAY, SR., Petitioner-Appellant, VERSUS COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee., In the United States Court of Appeals for the Fifth Circuit, No 03-60186 Summary Calendar, December 23, 2003

Roxanne BELL, Plaintiff-Appellant, UNITED STATES of America, Respondent-Appellee., United States Court of Appeals, Sixth Circuit., 355 F.3d 387, No. 02-3295., Jan. 7, 2004., Argued: July 31, 2003

T. P. CRIGLER; NAJIEH R. CRIGLER, Petitioners - Appellants, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. ═, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ═, No. 03-1861 ═, January 14, 2004

United States of America, Appellee, v. James L. Manzer; Beverly J. Manzer, Appellants., United States Court of Appeals FOR THE EIGHTH CIRCUIT, No. 03-2666, January 16, 2004

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