Судебные дела

24.06.2008

MILTON M. SCARBOROUGH, Petitioner, AND JUDY H. SCARBOROUGH BARRENTINE, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-116 ═, Docket No. 6135-03S., Filed August 26, 2004

LONG TERM CAPITAL HOLDINGS, et. al., petitioners v. UNITED STATES of America, respondent., United States District Court, D. Connecticut., 330 Fed.Supp.2d 122, Civil Nos. 3:01CV1290, 3:01CV1291, 3:01CV1291, 3:01CV1711, 3:01CV1713, 3:01CV1714 (JBA)., Aug. 27, 2004

EAST WIND INDUSTRIES, INC.; DELAWARE EAST WIND, INC. v. UNITED STATES OF AMERICA (District of New Jersey (Trenton) Civil No. 97-2615) DELAWARE EAST WIND, INC. v. UNITED STATES OF AMERICA (District of New Jersey (Trenton) Civil No. 97-2617) East Wind Industries, Inc., Appellant, UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT, No. 03-2230, September 1, 2004

ESTATE OF Theodore THOMPSON, Deceased, Betsy T. Turner, Executrix, Appellant v. COMMISSIONER OF INTERNAL REVENUE., United States Court of Appeals, Third Circuit., 382 F.3d 367, No. 03-3173., Sept. 1, 2004., Argued April 21, 2004

SONY ELECTRONICS, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee,, United States Court of Appeals for the Federal Circuit, 02-1485, September 1, 2004

LYNDA WANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-119 ═, Docket No. 3904-03S., Filed September 1, 2004

RONALD L. DEVAULT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-122 ═, Docket No. 3946-03S., Filed September 7, 2004

JERRY S. PAYNE, ET AL., Plaintiffs, JERRY S. PAYNE, Plaintiff-Appellant, VERSUS UNITED STATES OF AMERICA; ET AL., Defendants, UNITED STATES OF AMERICA, Defendant-Appellee., United States Court of Appeals Fifth Circuit, No. 03-21031, Filed September 8, 2004

BOBBY DON VANCE, Plaintiff-Appellant, v. UNITED STATES OF AMERICA, ex rel. Donald N. Dowie, Jr., Patrick M. Ryan and Robin J. Cauthron, Defendants-Appellees., United States Court of Appeals Tenth Circuit, No. 03-6139, Filed September 9, 2004

UNITED STATES OF AMERICA, Plaintiff-Appellee, v . BETTE J. PREE, also known as BETTS PREE, Defendant-Appellant. , In the United States Court of Appeals For the Seventh Circuit, No. 03-1516, September 14, 2004

JEFFREY SCOTT AND NANCY J. ROBB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-129 ═, Docket No. 17555-03S., Filed September 16, 2004

MAX W. KILLINGSWORTH, Plaintiff-Appellant v. UNITED STATES OF AMERICA, Defendant - Appellee, ═, IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT, No. 03-41698 Summary Calendar, September 24, 2004

Joseph P. McGRAW, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee., United States Court of Appeals, Eighth Circuit., 384 F.3d 965, No. 03-2883., Sept. 24, 2004., Submitted: March 11, 2004

JOSEPH F. AND CAROLINE ENOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT, 123 T.C. No. 17, Docket No. 11630-01L., Filed September 27, 2004

CHRISTINA WENTLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-134 ═, Docket No. 5241-01S., Filed September 27, 2004

MERRILL LYNCH & CO., INC., and Subsidiaries, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent., United States Court of Appeals, Second Circuit., 386 F.3d 464, Docket No. 03-40676-AG., Sept. 28, 2004., Argued: May 20, 2004

In re HEILIG-MEYERS COMPANY, et al., Debtors. Heilig-Meyers Company, et al., Plaintiffs, v. United States of America, Internal Revenue Service, Defendant., United States Bankruptcy Court, E.D. Virginia, Richmond Division., 316 B.R. 866, Bankruptcy No. 00-34533-DOT. Adversary No. 03-03295-DOT., Sept. 28, 2004., Bruce H. Matson, LeClair Ryan, Rich╜mond, VA, for Plaintiff., Katherine Macaulay Mueller, Troy Sa╜venko, LeClair Ryan, A Professional Cor╜poration, Heilig-Meyers Furniture West, Inc., HMY Star, Inc., HMY RoomStore, Inc., MacSaver Financial Services, Inc., Richmond, VA, Richard G. Jacobus, De╜partment of Justice-Tax Division, Wash╜ington, D.C., for Defendant., MEMORANDUM OPINION , DOUGLAS O. TICE, JR., Chief Judge., Trial in this adversary proceeding was held on January 14 and 28, 2004. The proceeding was commenced by the related debtors Heilig Meyers Company, Heilig-Meyers Furniture Company, Heilig-Mey╜ers Furniture West, Inc., HMY Star, Inc., HMY Room Store, Inc., and MacSaver Financial Services, Inc. objecting to the proof of claim filed by the Internal Reve╜nue Service (the "I.R.S." or the "Service"). Debtors also seek a determination of the extent to which they have any liability to the Service in respect of their federal income tax returns for their fiscal year end╜ing February 28, 1997

CENCAST SERVICES, L.P., et al., Plaintiff, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 63 Fed.Cl. 159, Nos. 02-1916-T to 02-1925-T., Sept. 30, 2004., James P. Joseph, Arnold & Porter, Wash╜ington, D.C. for plaintiff. Stuart E. Seigel, Draney Information Services Corporation, Boulder City, Nevada, of counsel., William K. Drew, Trial Attorney, Mildred L. Seidman, Chief, Court of Federal Claims Section, Eileen J. O'Connor, Assistant Attor╜ney General, United States Department of Justice, Washington, D.C., for defendant., OPINION AND ORDER , GEORGE W. MILLER, Judge., These consolidated tax refund cases ¹ are before the Court on plaintiffs' Motion for Summary Judgment and defendant's Motion for Partial Summary Judgment. For the following reasons, plaintiffs' motion for sum╜mary judgment is DENIED, and defendant's motion for partial summary judgment is GRANTED., ***********, ^1. ═ The cases were consolidated by Judge Futey's Order of January 7, 2003. The consolidated cases were reassigned to the undersigned on January 16, 2004

CHARLOTTE MARIE SCOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-135 ═, Docket No. 12045-03S., Filed September 30, 2004

WOON Y. RHEE, ═ Petitioner, ═ - v. - COMMISSIONER OF INTERNAL REVENUE, Respondent. ═, UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT SUMMARY ORDER ═, No. 03-41108-cv, October 6, 2004

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Судебные дела

MILTON M. SCARBOROUGH, Petitioner, AND JUDY H. SCARBOROUGH BARRENTINE, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-116 ═, Docket No. 6135-03S., Filed August 26, 2004

LONG TERM CAPITAL HOLDINGS, et. al., petitioners v. UNITED STATES of America, respondent., United States District Court, D. Connecticut., 330 Fed.Supp.2d 122, Civil Nos. 3:01CV1290, 3:01CV1291, 3:01CV1291, 3:01CV1711, 3:01CV1713, 3:01CV1714 (JBA)., Aug. 27, 2004

ESTATE OF Theodore THOMPSON, Deceased, Betsy T. Turner, Executrix, Appellant v. COMMISSIONER OF INTERNAL REVENUE., United States Court of Appeals, Third Circuit., 382 F.3d 367, No. 03-3173., Sept. 1, 2004., Argued April 21, 2004

SONY ELECTRONICS, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee,, United States Court of Appeals for the Federal Circuit, 02-1485, September 1, 2004

LYNDA WANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-119 ═, Docket No. 3904-03S., Filed September 1, 2004

RONALD L. DEVAULT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-122 ═, Docket No. 3946-03S., Filed September 7, 2004

JERRY S. PAYNE, ET AL., Plaintiffs, JERRY S. PAYNE, Plaintiff-Appellant, VERSUS UNITED STATES OF AMERICA; ET AL., Defendants, UNITED STATES OF AMERICA, Defendant-Appellee., United States Court of Appeals Fifth Circuit, No. 03-21031, Filed September 8, 2004

BOBBY DON VANCE, Plaintiff-Appellant, v. UNITED STATES OF AMERICA, ex rel. Donald N. Dowie, Jr., Patrick M. Ryan and Robin J. Cauthron, Defendants-Appellees., United States Court of Appeals Tenth Circuit, No. 03-6139, Filed September 9, 2004

UNITED STATES OF AMERICA, Plaintiff-Appellee, v . BETTE J. PREE, also known as BETTS PREE, Defendant-Appellant. , In the United States Court of Appeals For the Seventh Circuit, No. 03-1516, September 14, 2004

JEFFREY SCOTT AND NANCY J. ROBB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-129 ═, Docket No. 17555-03S., Filed September 16, 2004

MAX W. KILLINGSWORTH, Plaintiff-Appellant v. UNITED STATES OF AMERICA, Defendant - Appellee, ═, IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT, No. 03-41698 Summary Calendar, September 24, 2004

Joseph P. McGRAW, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee., United States Court of Appeals, Eighth Circuit., 384 F.3d 965, No. 03-2883., Sept. 24, 2004., Submitted: March 11, 2004

JOSEPH F. AND CAROLINE ENOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT, 123 T.C. No. 17, Docket No. 11630-01L., Filed September 27, 2004

CHRISTINA WENTLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-134 ═, Docket No. 5241-01S., Filed September 27, 2004

MERRILL LYNCH & CO., INC., and Subsidiaries, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent., United States Court of Appeals, Second Circuit., 386 F.3d 464, Docket No. 03-40676-AG., Sept. 28, 2004., Argued: May 20, 2004

CHARLOTTE MARIE SCOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-135 ═, Docket No. 12045-03S., Filed September 30, 2004

WOON Y. RHEE, ═ Petitioner, ═ - v. - COMMISSIONER OF INTERNAL REVENUE, Respondent. ═, UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT SUMMARY ORDER ═, No. 03-41108-cv, October 6, 2004

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