T.C. Memo. ___ (1998)

Slip opinions decided 1998 — Tax Court Memorandum

These decisions have not yet been assigned a bound volume and page in Tax Court Memorandum. Each case lives at a name-based URL and moves to its citation URL (with a redirect) the moment the official citation is assigned.

123 opinions

1998 T.C. Memo. 6Utah Jojoba I Research v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 8Easter v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 14Browne v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 27Peterson v. Commissioner (1998)Decision will be entered for petitioner in docket No
U.S. Tax Court
H's case was consolidated for trial, briefing, and opinion with that of W, H's former spouse. Held: The payments at issue constitute alimony within the meaning of section 71, I.R.C., and are therefore deductible by H and includable in the gross income of W for taxable year 1992. Secs. 61(a)(8), 71(a), and 215(a), I.R.C.
1998 T.C. Memo. 37Clevenger v. Commissioner (1998)An order will be entered granting respondent's motion to…
U.S. Tax Court
1998 T.C. Memo. 38Osijo v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 40Guillo v. Commissioner (1998)An appropriate order and decision for respondent will be…
U.S. Tax Court
HELD: Respondent's motion for summary judgment is granted, and for 1986 through 1990, petitioner is liable for Federal income and self-employment taxes on unreported income and for additions to tax… Held: Respondent's motion for summary judgment is granted, and for 1986 through 1990, petitioner is liable for Federal income and self-employment taxes on unreported income and for additions to tax under secs. 6651 and 6654, I.R.C.
1998 T.C. Memo. 54Microsoft Corp. v. Commissioner (1998)
U.S. Tax Court
1998 T.C. Memo. 69King v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 70Lavonne Allen Hodgson v. Commissioner (1998)
U.S. Tax Court
1998 T.C. Memo. 71Winn v. Commissioner (1998)
U.S. Tax Court
1998 T.C. Memo. 81Carpenter v. Commissioner (1998)An order will be issued denying petitioners' motion for…
U.S. Tax Court
Gerald W. Douglas, for respondent.
1998 T.C. Memo. 84Ward AG Prods. v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 85Lenn v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
P has a son, S, who is disabled within the meaning of the Individuals with Disabilities Education Act, Pub. Held: The reasoning of Gerstacker v. Commissioner, supra, does not apply to the facts of this case, and P is not entitled to deduct the legal expenses under sec. 213, I.R.C.
1998 T.C. Memo. 86Schafler v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 89Dodge v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 96Bennett v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 97H Enters. Int'l v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
W II, a subsidiary of HEI, borrowed funds, a part of which was distributed to HEI with respect to its stock in W II. Held: the indebtedness was incurred to purchase tax-exempt obligations for the purpose of sec. 265(a)(2), I.R.C., and is directly attributable to the acquisition of portfolio stock for the purpose of sec. 246A, I.R.C.; respondent's disallowances of an interest deduction pursuant to sec. 265(a)(2), I.R.C. and of a dividend received…
1998 T.C. Memo. 98Buyers Home Warranty Co. v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 100Gallo v. Commissioner (1998)An order will be issued denying petitioner's motion, and…
U.S. Tax Court
1998 T.C. Memo. 105Genck v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 116Keane v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 117Rower v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 120VonDyl v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 121Welch v. Commissioner (1998)An order will be issued granting respondent's motion to…
U.S. Tax Court
BOBBY E. WELCH AND KATHLEEN NEWMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24065-95 MEMORANDUM OPINION
1998 T.C. Memo. 122Mitchell v. Commissioner (1998)Decision will be entered in accordance with respondent's…
U.S. Tax Court
GARY B. AND KATHLEEN MITCHELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent /*/This opinion supplements a previously released opinion: Mitchell v. Commissioner, T.C. Memo. 1997-493. SUPPLEMENTAL MEMORANDUM OPINION
1998 T.C. Memo. 124Rambacher v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 125Roy v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 126Neumann v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 129Akerson v. Commissioner (1998)Decision will be entered for petitioner
U.S. Tax Court
HELD: P's resort activity constituted an activity engaged in for profit; sec. 183(a), I.R.C., not applicable. HELD, FURTHER: Sec. 6662(a), I.R.C., accuracy-related penalties not applicable.
1998 T.C. Memo. 130Rangos v. Commissioner (1998)Decisions will be entered for petitioner
U.S. Tax Court
1998 T.C. Memo. 131Garfinkle v. Commissioner (1998)An appropriate order will be issued granting in part and…
U.S. Tax Court
1998 T.C. Memo. 134Dakotah Hills Offices Ltd. Pshp. v. Commissioner (1998)Decisions will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 135City of Columbus v. Commissioner (1998)Decision will be entered for petitioner
U.S. Tax Court
1998 T.C. Memo. 138First Blood Assocs. v. Commissioner (1998)An appropriate order will be issued denying the motion…
U.S. Tax Court
FIRST BLOOD ASSOCIATES, RICHARD M. GREENBERG, TAX MATTERS PARTNER, ET AL., 1Cases of the following petitioners are consolidated herewith: First Blood Associates, Richard M. Greenberg, Tax Matters Partner, docket No. 13014-92; First Blood Associates, Richard M. Greenberg, Tax Matters Partner, docket No. 15641-92; and First Blood Associates, Eugene C. Lipsky, A Partner Other Than the Tax Matters Partner, docket No. 12062-94. Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 13014-92, 15641-92, 12062-94 Thomas E. Redding, for participants Michael J. and JoAnn Scarfia. Joseph F. Long and Gerald A. Thorpe, for respondent.
1998 T.C. Memo. 139Richardson v. Commissioner (1998)An appropriate order will be issued
U.S. Tax Court
1998 T.C. Memo. 142Pickering v. Commissioner (1998)An order of dismissal will be entered granting…
U.S. Tax Court
1998 T.C. Memo. 143Smith v. Commissioner (1998)Decision will be entered pursuant to Rule 155
U.S. Tax Court
MEMORANDUM FINDINGS OF FACT AND OPINION
1998 T.C. Memo. 146Greenberg Bros. Pshp. 12 v. Commissioner (1998)An appropriate order will be issued denying the motion…
U.S. Tax Court
CINEMA '84, RICHARD M. GREENBERG, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 621-92 MEMORANDUM OPINION
1998 T.C. Memo. 150Armacost v. Commissioner (1998)Decision will be entered for petitioners
U.S. Tax Court
MEMORANDUM FINDINGS OF FACT AND OPINION
1998 T.C. Memo. 151Parekh v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 152Vinikoor v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 154Estate of Machat v. Commissioner (1998)Decision will be entered for respondent as to the…
U.S. Tax Court
1998 T.C. Memo. 157Furman v. Commissioner (1998)Decisions will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 159Finnell v. Commissioner (1998)
U.S. Tax Court
1998 T.C. Memo. 166Smith v. Commissioner (1998)Decision will be entered for respondent with respect to…
U.S. Tax Court
1998 T.C. Memo. 174Shepherd v. Commissioner (1998)Decision will be entered pursuant to Rule 155
U.S. Tax Court
1998 T.C. Memo. 177Liberty Vending v. Commissioner (1998)Decisions will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 181Fong v. Commissioner (1998)
U.S. Tax Court
1998 T.C. Memo. 184Golden Gate Litho v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 186Estate of Nemerov v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
D died on June 8, 1993. In June 1994, the fiduciary of D's estate tendered a $<>225,400 payment to R for D's estimated Federal estate tax liability., In May 1995, P filed D's Federal estate tax… Held: We lack jurisdiction to decide the applicability of the $<>67,135.73 addition to tax under sec. 6651(a)(1), I.R.C. HELD, FURTHER, D's estate is liable for the additions to tax of $<>2,429 and $<>9,981.58 determined by R under sec. 6651(a)(1) and ( 2), I.R.C., respectively.
1998 T.C. Memo. 187Donnora v. Commissioner (1998)An appropriate order will be issued granting…
U.S. Tax Court
R determined deficiencies and fraud additions to tax against H and W for 1988, 1989, and 1990. Held: Ps, motion for leave to file an amended reply will be granted. Rule 41(a) of the Tax Court Rules of Practice & Procedure. 2. HELD, FURTHER, H is collaterally estopped from denying that (1) H had an underpayment of tax for each year in issue and (2) this underpayment was due to fraud.
1998 T.C. Memo. 189Huynh v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 191Infelise v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 192Novoa v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 194Walker v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 199Martinez v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 203Garcia v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 215Koenig v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 216Estate of Cullison v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 218Langworthy v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 220Heitz v. Commissioner (1998)Decisions will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 221Guerrero v. Commissioner (1998)An order will be entered granting respondent's motion to…
U.S. Tax Court
1998 T.C. Memo. 222Zaal v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 233Thurman v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 235Wade v. Commissioner (1998)An appropriate order will be issued
U.S. Tax Court
1998 T.C. Memo. 237Minor v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 239Abraitis v. Commissioner (1998)Decision will be entered for petitioner as to the…
U.S. Tax Court
1998 T.C. Memo. 240Hess v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 241Klaassen v. Commissioner (1998)Decision will be entered for respondent as to the…
U.S. Tax Court
1998 T.C. Memo. 248Davis v. Commissioner (1998)An appropriate order granting petitioner's motion for…
U.S. Tax Court
1998 T.C. Memo. 250Sutter v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
MEMORANDUM FINDINGS OF FACT AND OPINION
1998 T.C. Memo. 252RJR Nabisco v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
P is the common parent of an affiliated group of corporations making a consolidated return of income. Held: Graphic design expenditures for cigarette packages are advertising expenses, deductible under sec. 162, I.R.C. HELD, FURTHER, the disputed portion of the arbitration award is an amount realized on the sale or other disposition of property.
1998 T.C. Memo. 253Anderson v. Commissioner (1998)An appropriate order will be issued
U.S. Tax Court
1998 T.C. Memo. 255CHRISTAL v. COMMISSIONER (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 266Kelly v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 268Nelson v. Commissioner (1998)Decision will be entered for petitioners
U.S. Tax Court
1998 T.C. Memo. 271Samson Inv. Co. v. Commissioner (1998)An appropriate order will be issued, and decision will…
U.S. Tax Court
1998 T.C. Memo. 276Uddo v. Commissioner (1998)
U.S. Tax Court
1998 T.C. Memo. 285Putnam v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 291Coady v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 292Hoyt v. Commissioner (1998)An appropriate order and order of dismissal for lack of…
U.S. Tax Court
1998 T.C. Memo. 295Shedco, Inc. v. Commissioner (1998)Decision will be entered for petitioner
U.S. Tax Court
1998 T.C. Memo. 296Zdun v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 297Fayeghi v. Commissioner (1998)An order will be entered denying petitioners' motion to…
U.S. Tax Court
1998 T.C. Memo. 302BAKER ENTERPRISES v. COMMISSIONER (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 308Estate of Fratini v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 309Estate of Wilson v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 319Stewart v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 330Abbene v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 331Ryan v. Commissioner (1998)Decisions will be entered for petitioners in docket No
U.S. Tax Court
1998 T.C. Memo. 344Estate of Van Tine v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 345Madrigal v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 347Davenport Recycling Assocs. v. Commissioner (1998)
U.S. Tax Court
Thomas C. Borders, Gail H. Morse, and Courtney N. Stillman, for participants. Mary P. Hamilton, William T. Hayes, and Howard A. Wiener, for respondent.
1998 T.C. Memo. 349Haun v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 350Allen v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 351Taylor v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 354Jones v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 360Cherry v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 361Joly v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 362Srivastava v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 365King v. Commissioner (Estate of Brookshire) (1998)An appropriate order will be issued, and decision will…
U.S. Tax Court
1998 T.C. Memo. 366LaFavor v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 369Forrest v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 371Zipp v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 376Newman v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 377COBORN v. COMMISSIONER (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 379Edmonds v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 380Stroupe v. Commissioner (1998)An order will be entered denying petitioner's motion,…
U.S. Tax Court
1998 T.C. Memo. 384Thomas v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 387Logie v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 388Keenan v. Commissioner (1998)Decisions will be entered under Rule 155
U.S. Tax Court
Docket Nos. 19874-96, 15455-97 1These cases were consolidated for purposes of trial, briefing, and opinion.
1998 T.C. Memo. 394Bielfeldt v. Commissioner (1998)
U.S. Tax Court
1998 T.C. Memo. 400Mason v. Commissioner (1998)
U.S. Tax Court
1998 T.C. Memo. 410White v. Commissioner (1998)An order granting respondent's motion for summary…
U.S. Tax Court
1998 T.C. Memo. 412Talkington v. Commissioner (1998)Decisions will be entered under Rule 155
U.S. Tax Court
HENRY A. SESSIONS AND BARBARA SESSIONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19321-96
1998 T.C. Memo. 415Yakira v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 429Beck v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 451Jacobs v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 452Cole v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court
1998 T.C. Memo. 456Estate of Millikin v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 457Char-Lil Corp. v. Commissioner (1998)Decision will be entered under Rule 155
U.S. Tax Court
1998 T.C. Memo. 463Miller v. Commissioner (1998)Decision will be entered for respondent
U.S. Tax Court