Судебные дела

24.06.2008

Thwaites Terrace House Owners Corp. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-406, Docket No. 15777-94., Filed September 3, 1996

State Police Association of Massachusetts v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-407, Docket No. 15443-93., Filed September 4, 1996

UNITED STATES of America, Plaintiff√Appellee, v. Brian TANOUE, Defendant√Appellant., United States Court of Appeals, Ninth Circuit., 94 F.3d 1342, No. 95-15436., Sept. 6, 1996., Argued and Submitted July 9, 1996

IMPERIAL PLAN, INC., a Corporation, Plaintiff√Appellant, v. UNITED STATES of America, Defendant√Appellee., United States Court of Appeals, Ninth Circuit., 95 F.3d 27, No. 94-56439., Sept. 6, 1996., Argued and Submitted March 8, 1996

John A. Malone and Brenda K. Malone v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-408, Docket No. 5069-94., Filed September 9, 1996

Jack A. and Nancy R. Haigh v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-409, Docket No. 4361-95., Filed September 9, 1996

TEXASGULF INC. & SUBSIDIARIES, AS SUCCESSOR IN INTEREST TO TEXASGULF INC. & SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 107 T.C. 51, Docket No. 15528-89., Filed September 9, 1996

Robert J. Sugarman v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-410, Docket No. 22440-94., Filed September 11, 1996

Russell L. SIANO, Lorraine I. Siano, Peter V. Marcoline, Jr., and Susan N. Marcoline, Plaintiffs, v. UNITED STATES of America, Defendant., United States District Court, W.D. Pennsylvania., 948 F.Supp. 479, Civil Action No. 95-1618., Sept. 12, 1996., Peter V. Marcoline, Jr., Pittsburgh, PA, for plaintiffs., Michael C. Colville, United States Attorney's Office, Pittsburgh, PA, R. Scott Clarke, United States Department of Justice, Tax Division, Washington, DC, for defendant., MEMORANDUM OPINION , BLOCH, District Judge., Presently before this Court are cross-motions for summary judgment filed by plaintiffs and defendant pursuant to Fed.R.Civ.P. 56. For the reasons set forth in this opinion, this Court will grant defendant's motion and deny plaintiffs' motion., I. ═ Factual background , This is an action for the recovery of taxes assessed against plaintiffs under the Internal Revenue Code. The uncontroverted facts are as follows. ¹, ************************, ¹ The factual background of this opinion is based largely upon the parties' Stipulation of Uncontested Material Facts, filed with this Court on March 14, 1996

Jack L. FIRSDON and Ruth A. Firsdon, Plaintiffs√Appellants, v. UNITED STATES of America, Defendant√Appellee., United States Court of Appeals, Sixth Circuit., 95 F.3d 444, No. 95-3097., Sept. 12, 1996., Argued May 14, 1996

Gary A. and Frances Bybee v. Commissioner. ^*, United States Tax Court - Memorandum Decision, T.C. Memo. 1996-411, Docket No. 43665-86., Filed September 12, 1996

Anthony Martinez II v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-412, Docket No. 10823-94., Filed September 12, 1996

HOSPITAL CORPORATION OF AMERICA AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 107 T.C. 73, Docket Nos. 10663-91, 13074-91, 28588-91, 6351-92., Filed September 12, 1996

Frank's Casing Crew and Rental Tools, Inc. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-413, Docket Nos. 25058-93, 1327-95., Filed September 16, 1996

Estate of Arthur G. Scanlan, Deseased, Ruth B. Scanlan, Administratrix v. Commissioner. ^*, United States Tax Court - Memorandum Decision, T.C. Memo. 1996-414, Docket No. 4561-95., Filed September 16, 1996

Charles L. Wynn, Jr. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-415, Docket No. 3416-92., Filed September 16, 1996

REPUBLIC PLAZA PROPERTIES PARTNERSHIP, PFI REPUBLIC LIMITED, INC., TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 107 T.C. 94, Docket No. 23300-94., Filed September 16, 1996

Lance Brown v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-416, Docket No. 16827-93., Filed September 17, 1996

Steven F. and Kathryn A. Dawson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-417, Docket No. 9407-94., Filed September 17, 1996

Robert J. and Anne L. Wilson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-418, Docket Nos. 18481-93, 17723-94., Filed September 17, 1996

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Судебные дела

Thwaites Terrace House Owners Corp. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-406, Docket No. 15777-94., Filed September 3, 1996

State Police Association of Massachusetts v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-407, Docket No. 15443-93., Filed September 4, 1996

UNITED STATES of America, Plaintiff√Appellee, v. Brian TANOUE, Defendant√Appellant., United States Court of Appeals, Ninth Circuit., 94 F.3d 1342, No. 95-15436., Sept. 6, 1996., Argued and Submitted July 9, 1996

IMPERIAL PLAN, INC., a Corporation, Plaintiff√Appellant, v. UNITED STATES of America, Defendant√Appellee., United States Court of Appeals, Ninth Circuit., 95 F.3d 27, No. 94-56439., Sept. 6, 1996., Argued and Submitted March 8, 1996

John A. Malone and Brenda K. Malone v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-408, Docket No. 5069-94., Filed September 9, 1996

Jack A. and Nancy R. Haigh v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-409, Docket No. 4361-95., Filed September 9, 1996

TEXASGULF INC. & SUBSIDIARIES, AS SUCCESSOR IN INTEREST TO TEXASGULF INC. & SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 107 T.C. 51, Docket No. 15528-89., Filed September 9, 1996

Robert J. Sugarman v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-410, Docket No. 22440-94., Filed September 11, 1996

Jack L. FIRSDON and Ruth A. Firsdon, Plaintiffs√Appellants, v. UNITED STATES of America, Defendant√Appellee., United States Court of Appeals, Sixth Circuit., 95 F.3d 444, No. 95-3097., Sept. 12, 1996., Argued May 14, 1996

Gary A. and Frances Bybee v. Commissioner. ^*, United States Tax Court - Memorandum Decision, T.C. Memo. 1996-411, Docket No. 43665-86., Filed September 12, 1996

Anthony Martinez II v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-412, Docket No. 10823-94., Filed September 12, 1996

HOSPITAL CORPORATION OF AMERICA AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 107 T.C. 73, Docket Nos. 10663-91, 13074-91, 28588-91, 6351-92., Filed September 12, 1996

Frank's Casing Crew and Rental Tools, Inc. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-413, Docket Nos. 25058-93, 1327-95., Filed September 16, 1996

Estate of Arthur G. Scanlan, Deseased, Ruth B. Scanlan, Administratrix v. Commissioner. ^*, United States Tax Court - Memorandum Decision, T.C. Memo. 1996-414, Docket No. 4561-95., Filed September 16, 1996

Charles L. Wynn, Jr. v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-415, Docket No. 3416-92., Filed September 16, 1996

REPUBLIC PLAZA PROPERTIES PARTNERSHIP, PFI REPUBLIC LIMITED, INC., TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, United States Tax Court, 107 T.C. 94, Docket No. 23300-94., Filed September 16, 1996

Lance Brown v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-416, Docket No. 16827-93., Filed September 17, 1996

Steven F. and Kathryn A. Dawson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-417, Docket No. 9407-94., Filed September 17, 1996

Robert J. and Anne L. Wilson v. Commissioner., United States Tax Court - Memorandum Decision, T.C. Memo. 1996-418, Docket Nos. 18481-93, 17723-94., Filed September 17, 1996

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