Судебные дела

24.06.2008

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

NORMA A. COHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2004-227 ═, Docket No. 8404-02., Filed October 7, 2004. ═, Neil L. Prupis , for petitioner., Guy G. LaVignera and Patricia H. Delzotti , for respondent. ═, MEMORANDUM OPINION, SWIFT, Judge : Respondent determined a deficiency in petitioner's Federal income tax for 1999 and a penalty as follows: ═, The principal issue for decision is whether $60,000 distributed to petitioner from an individual retirement account is to be included in petitioner's taxable income. ═, Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. ═, Background , This case was submitted fully stipulated under Rule 122. The stipulated facts are so found. ═, At the time the petition was filed, petitioner resided in Cedar Grove, New Jersey. ═, Petitioner was born on February 24, 1948

RONALD MORAN CADILLAC, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee., United States Court of Appeals, Ninth Circuit., 385 F.3d 1230, No. 02-57052., Oct. 12, 2004., Argued and Submitted March 3, 2004

SANDRA G. VENABLE, Petitioner - Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. ═, United States Court of Appeals Fifth Circuit, No. 03-61085 ═, October 13, 2004

SHARON J. FIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Summary Opinion 2004-142 ═, Docket No. 12958-99S., Filed October 14, 2004

AT & T CORPORATION & SUBSIDIARIES, Plaintiff, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 62 Fed.Cl. 490, No. 01-280T., Oct. 18, 2004

SIOANA U. AND S. MOLI NGATUVAI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-143 ═, Docket No. 10820-03S., Filed October 18, 2004

LINH N. NGUYEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-144 ═, Docket No. 18531-03S., Filed October 20, 2004

GREG WILLIAM GOUVEIA, a.k.a. GREG W. GOUVEIA, a.k.a. GREG GOUVEIA AND CAROL ANN GOUVEIA, a.k.a. CAROL GOUVEIA, ET AL., ¹Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2004-256 ═, Docket Nos. 288-03, 562-03, 563-03, 564-03. ═, Filed November 9, 2004

UNITED STATES OF AMERICA, Plaintiff-Appellant-Cross-Appellee, v. COLORADO MUFFLERS UNLIMITED, INC., Defendant-Appellee-Cross-Appellant., United States Court of Appeals Tenth Circuit, Nos. 03-1442 & 03-1459, November 12, 2004

ROY L. HUTCHINSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-157, Docket No. 11934-03S., Filed November 15, 2004

Issac B. TIGRETT, III, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, W.D. Tennessee, Western Division., 358 F.Supp.2d 672, No. 03-2659MI/V., Nov. 17, 2004

LAPHAM FOUNDATION, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee., United States Court of Appeals, Sixth Circuit., 389 F.3d 606, No. 03-1229., Nov. 18, 2004., Argued: June 15, 2004

Richard FUSELIER, Plaintiff, v. The UNITED STATES of America, Defendant., United States Court of Federal Claims., 63 Fed.Cl. 8, No. 04-951 T., Nov. 18, 2004

BLUE CROSS & BLUE SHIELD UNITED OF WISCONSIN & SUBSIDIARIES, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee., United States Court of Appeals for the Federal Circuit, 04-5028, November 19, 2004

KENNETH AND DOROTHY HITCHEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2004-265, Docket Nos. 1827-95, 9864-95., Filed November 22, 2004

DONALD J. BARNES AND BEVERLY A. EDWARDS, f.k.a. BEVERLY A. BARNES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2004-266 ═, Docket No. 6182-96., Filed November 22, 2004

ERIC B. BENSON, ET AL., ¹Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2004-272 ═, Docket Nos. 585-98, 19416-98, 19417-98, 19421-98, 12967-00, 14171-01. ═, Filed November 29, 2004

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Судебные дела

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

RONALD MORAN CADILLAC, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee., United States Court of Appeals, Ninth Circuit., 385 F.3d 1230, No. 02-57052., Oct. 12, 2004., Argued and Submitted March 3, 2004

SANDRA G. VENABLE, Petitioner - Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. ═, United States Court of Appeals Fifth Circuit, No. 03-61085 ═, October 13, 2004

SHARON J. FIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Summary Opinion 2004-142 ═, Docket No. 12958-99S., Filed October 14, 2004

AT & T CORPORATION & SUBSIDIARIES, Plaintiff, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 62 Fed.Cl. 490, No. 01-280T., Oct. 18, 2004

SIOANA U. AND S. MOLI NGATUVAI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-143 ═, Docket No. 10820-03S., Filed October 18, 2004

LINH N. NGUYEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-144 ═, Docket No. 18531-03S., Filed October 20, 2004

UNITED STATES OF AMERICA, Plaintiff-Appellant-Cross-Appellee, v. COLORADO MUFFLERS UNLIMITED, INC., Defendant-Appellee-Cross-Appellant., United States Court of Appeals Tenth Circuit, Nos. 03-1442 & 03-1459, November 12, 2004

ROY L. HUTCHINSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2004-157, Docket No. 11934-03S., Filed November 15, 2004

Issac B. TIGRETT, III, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, W.D. Tennessee, Western Division., 358 F.Supp.2d 672, No. 03-2659MI/V., Nov. 17, 2004

LAPHAM FOUNDATION, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee., United States Court of Appeals, Sixth Circuit., 389 F.3d 606, No. 03-1229., Nov. 18, 2004., Argued: June 15, 2004

Richard FUSELIER, Plaintiff, v. The UNITED STATES of America, Defendant., United States Court of Federal Claims., 63 Fed.Cl. 8, No. 04-951 T., Nov. 18, 2004

BLUE CROSS & BLUE SHIELD UNITED OF WISCONSIN & SUBSIDIARIES, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee., United States Court of Appeals for the Federal Circuit, 04-5028, November 19, 2004

KENNETH AND DOROTHY HITCHEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2004-265, Docket Nos. 1827-95, 9864-95., Filed November 22, 2004

DONALD J. BARNES AND BEVERLY A. EDWARDS, f.k.a. BEVERLY A. BARNES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2004-266 ═, Docket No. 6182-96., Filed November 22, 2004

ERIC B. BENSON, ET AL., ¹Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2004-272 ═, Docket Nos. 585-98, 19416-98, 19417-98, 19421-98, 12967-00, 14171-01. ═, Filed November 29, 2004

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