114 T.C.M.
Volume 114 — Tax Court Memorandum
9 opinions
- 114 T.C.M. 307Cates v. Comm'r (2017)Decision will be entered for respondentU.S. Tax Court
- 114 T.C.M. 311Powers v. Comm'r (2017)Decision will be entered under Rule 155U.S. Tax Court
- 114 T.C.M. 314Linde v. Comm'r (2017)Decision will be entered under Rule 155U.S. Tax Court
- 114 T.C.M. 321Whistleblower 14376-16W v. Comm'r (2017)An order will be issued denying respondent's motionU.S. Tax Court
- 114 T.C.M. 325Williams v. Comm'r (2017)An appropriate decision will be enteredU.S. Tax Court
Held: Overpayment shown on P's 2013 Federal income tax return and credited by R as an offset against P's unpaid tax for another year unavailable to P to offset deficiency in his subsequently determined 2013 tax liability.
- 114 T.C.M. 326Tucker v. Comm'r (2017)Decision will be entered for respondent on the…U.S. Tax Court
- 114 T.C.M. 346Gebman v. Comm'r (2017)An appropriate order will be issuedU.S. Tax Court
Ps made joint returns of income for the four years in issue. R determined deficiencies in tax and penalties for all years. Ps assigned error. Held: Volunteer counsel is now representing P-W in a matter in which, previously, he represented P-H, whose interests are materially adverse to those of P-W, without having obtained P-H's informed consent in writing. SeeModel Rules of Prof'l Conduct r. 1.9 (Am. Bar Ass'n 2016).
- 114 T.C.M. 352Ritter v. Comm'r (2017)Decision as to the deficiency will be entered for…U.S. Tax Court
- 114 T.C.M. 355Pokawa v. Comm'r (2017)Decision will be entered under Rule 155U.S. Tax Court