Судебные дела

24.06.2008

In re: HEILIG MEYERS COMPANY, d/b/a RoomStore Furniture, ValueHouse, RentSmart, John M. Smyth's Homemakers, West End Furniture Company, The HUB, The RoomStore Furniture, Baton Rouge Furniture Outlet, Bedding Experts, Incorporated, Ganz Furniture, Guardian Protection Products I, Heath Furniture, McMahan Furniture, Renfrows Furniture, Rhodes Furniture, Brown's Furniture, Debtor. HEILIG MEYERS COMPANY; HEILIG-MEYERS FURNITURE COMPANY; HEILIG-MEYERS FURNITURE WEST, INCORPORATED; HMY STAR, INCORPORATED; HMY ROOMSTORE, INCORPORATED; MACSAVER FINANCIAL SERVICES, INCORPORATED, Plaintiffs - Appellants, versus INTERNAL REVENUE SERVICE, Defendant - Appellee, and OFFICIAL COMMITTEE OF UNSECURED CREDITORS, Creditor, and US TRUSTEE, Richmond, Trustee., UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ═, No. 05-1667 ═, Decided: May 9, 2007

LYNNE M. SMITH, Petitioner, AND STANLEY J. SMITH, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-117, Docket No. 8644-05., Filed May 9, 2007

TIMOTHY L. CLOUSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-118, Docket No. 13119-02L., Filed May 9, 2007

E. JOAN BIRKEY AND LARRY E. BIRKEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2007-72, Docket No. 6392-05S., Filed May 9, 2007

DANIEL C. GREER AND WINNIE L. GREER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-119, Docket No. 21795-03., Filed May 10, 2007

WILLIAM F. MIDDLETON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-120, Docket No. 1326-05L., Filed May 10, 2007

WILLIAM M. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-121, Docket No. 13599-05., Filed May 10, 2007

UNITED STATES of America, Plaintiff, v. Neal A. REDDY; and Royanne Reddy; each individually and d/b/a Royanne's Tax Services and Royanne & Company, Inc., Defendants., United States District Court, N.D. Illinois, Eastern Division., 500 F.Supp.2d 877, No. 06 C 7157., May 11, 2007

Sherri J. TENPENNY, Plaintiff, v. UNITED STATES of America, et al., Defendants., United States District Court, N.D. Ohio, Eastern Division., 490 F.Supp.2d 852, No. 1:05 cv 2248., May 14, 2007

CALIFORNIANS HELPING TO ALLEVIATE MEDICAL PROBLEMS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT, 128 T.C. No. 14, Docket No. 20795-05., Filed May 15, 2007

ROBERT H. GOODE, JR. AND LOCKIE L. GOODE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2007-73, Docket Nos. 9978-05S, 4802-06S., Filed May 15, 2007

STEVEN E. BORCHERT, Plaintiff-Appellant, v. UNITED STATES OF AMERICA, Defendant-Appellee. , United States Court of Appeals For the Seventh Circuit, No. 06-4418, Decided May 16, 2007

ANNA E. CHARLTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-122, Docket No. 7987-06., Filed May 16, 2007

In re David L. SEAY, Debtor. David L. Seay, Plaintiff, v. United States of America, Internal Revenue Service, Defendant., United States Bankruptcy Court, E.D. Arkansas, Little Rock Division., 369 B.R. 423, Bankruptcy No. 4:05-bk-19608E. Adversary No. 4:05-ap-01300., May 16, 2007

DAVID S. TAYLOR; TOBY C. TAYLOR, Petitioners-Appellants, versus UNITED STATES OF AMERICA; BANK OF AMERICA, Respondents-Appellees., United States Court of Appeals Fifth Circuit, No. 06-51642 Summary Calendar ═, Filed May 17, 2007

WALTER AND SUSAN MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-123, Docket No. 12106-05., Filed May 17, 2007

W.W. EURE, M.D., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-124, Docket No. 12224-05., Filed May 17, 2007

PERRY C. KRAPE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-125, Docket No. 9778-05., Filed May 17, 2007

LAURENCE L. GRABOWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2007-74, Docket No. 13861-05S., Filed May 17, 2007

Thomas H. McGANN, and Evelyn G. McGann, Plaintiffs, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 76 Fed.Cl. 745, No. 05-1189T., May 17, 2007

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Судебные дела

LYNNE M. SMITH, Petitioner, AND STANLEY J. SMITH, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-117, Docket No. 8644-05., Filed May 9, 2007

TIMOTHY L. CLOUSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-118, Docket No. 13119-02L., Filed May 9, 2007

E. JOAN BIRKEY AND LARRY E. BIRKEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2007-72, Docket No. 6392-05S., Filed May 9, 2007

DANIEL C. GREER AND WINNIE L. GREER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-119, Docket No. 21795-03., Filed May 10, 2007

WILLIAM F. MIDDLETON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-120, Docket No. 1326-05L., Filed May 10, 2007

WILLIAM M. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-121, Docket No. 13599-05., Filed May 10, 2007

UNITED STATES of America, Plaintiff, v. Neal A. REDDY; and Royanne Reddy; each individually and d/b/a Royanne's Tax Services and Royanne & Company, Inc., Defendants., United States District Court, N.D. Illinois, Eastern Division., 500 F.Supp.2d 877, No. 06 C 7157., May 11, 2007

Sherri J. TENPENNY, Plaintiff, v. UNITED STATES of America, et al., Defendants., United States District Court, N.D. Ohio, Eastern Division., 490 F.Supp.2d 852, No. 1:05 cv 2248., May 14, 2007

CALIFORNIANS HELPING TO ALLEVIATE MEDICAL PROBLEMS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT, 128 T.C. No. 14, Docket No. 20795-05., Filed May 15, 2007

ROBERT H. GOODE, JR. AND LOCKIE L. GOODE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2007-73, Docket Nos. 9978-05S, 4802-06S., Filed May 15, 2007

STEVEN E. BORCHERT, Plaintiff-Appellant, v. UNITED STATES OF AMERICA, Defendant-Appellee. , United States Court of Appeals For the Seventh Circuit, No. 06-4418, Decided May 16, 2007

ANNA E. CHARLTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-122, Docket No. 7987-06., Filed May 16, 2007

In re David L. SEAY, Debtor. David L. Seay, Plaintiff, v. United States of America, Internal Revenue Service, Defendant., United States Bankruptcy Court, E.D. Arkansas, Little Rock Division., 369 B.R. 423, Bankruptcy No. 4:05-bk-19608E. Adversary No. 4:05-ap-01300., May 16, 2007

DAVID S. TAYLOR; TOBY C. TAYLOR, Petitioners-Appellants, versus UNITED STATES OF AMERICA; BANK OF AMERICA, Respondents-Appellees., United States Court of Appeals Fifth Circuit, No. 06-51642 Summary Calendar ═, Filed May 17, 2007

WALTER AND SUSAN MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-123, Docket No. 12106-05., Filed May 17, 2007

W.W. EURE, M.D., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-124, Docket No. 12224-05., Filed May 17, 2007

PERRY C. KRAPE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2007-125, Docket No. 9778-05., Filed May 17, 2007

LAURENCE L. GRABOWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, UNITED STATES TAX COURT - SUMMARY OPINION, T.C. Summary Opinion 2007-74, Docket No. 13861-05S., Filed May 17, 2007

Thomas H. McGANN, and Evelyn G. McGann, Plaintiffs, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 76 Fed.Cl. 745, No. 05-1189T., May 17, 2007

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