133 T.C. No.
Volume 133 — Tax Court Numbered Opinion
19 opinions
- 133 T.C. No. 1Highwood Partners, B & A Highwoods Investments, LLC, Tax Matters Partner v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 2Suzanne J. Pierre v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 3Frank Sawyer Trust of May 1992, Transferee, Carol S. Parks, Trustee v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 4Estate of Mark Brandon v. Comm'r (2009)U.S. Tax Court
R issued D a proposed assessment regarding sec. 6672, I.R.C., trust fund recovery penalties (trust penalties). D filed a protest in response to R's proposed assessment. Held: A lien in favor of the United States attached to D's property on the date of assessment and before D's death. 2. Held, further, pursuant to sec. 6320(a), I.R.C., and sec. 301.6323(f)-1(d), Proced. & Admin. Regs., the lien notice and the NFTL issued solely to D are valid. 3.
- 133 T.C. No. 5Ron Lykins, Inc. v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 63K Investment Partners, 3K Investments LLC, Tax Matters Partner v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 7Estate of Noordin M. Charania, Farhana Charania, Mehran Charania and Roshankhanu Dhanani, Administrators v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 8Capital One Financial Corporation and Subsidiaries v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 9Taproot Administrative Services, Inc. v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 10Anthony G. Michael v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 11Deere & Company and Consolidated Subsidiaries v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 12Jimmy Asiegbu Prince v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 13TG Missouri Corporation f.k.a. TG (U.S.A.) Corporation, a Missouri Corporation v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 14Veritas Software Corporation & Subsidiaries, Symantec Corporation (Successor in Interest to Veritas Software Corporation & Subsidiaries.) v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 15Estate of Samuel P. Black, Jr., Samuel P. Black, III v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 16Kathleen A. Vinatieri v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 17Estate of Anne W. Morgens, James H. Morgens v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 18Sydney G. and Lisa M. Smith v. Commissioner (2009)U.S. Tax Court
- 133 T.C. No. 19BLAK Investments, Kyle W. Manroe Trust, Robert and Lori Manroe, Trustees, Tax Matters Partner v. Commissioner (2009)U.S. Tax Court