T.C. Summary Opinion ___ (2013)

Slip opinions decided 2013 — Tax Court Summary Opinion

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

136 opinions

2013 T.C. Summary Opinion 2Beirne v. Comm'r (2013)Decision will be entered for respondent
U.S. Tax Court
2013 T.C. Summary Opinion 3Carr v. Comm'r (2013)Decision will be entered under Rule 155
U.S. Tax Court
2013 T.C. Summary Opinion 4Hudzik v. Comm'r (2013)Decision will be entered under Rule 155
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2013 T.C. Summary Opinion 5Thomas v. Comm'r (2013)Decision will be entered under Rule 155
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2013 T.C. Summary Opinion 5Elliott Rodney Thomas and Mildred Marie Thomas v. Commissioner (2013)
U.S. Tax Court
2013 T.C. Summary Opinion 6Sutton v. Comm'r (2013)Decision will be entered under Rule 155
U.S. Tax Court
2013 T.C. Summary Opinion 6Phillip Scot Sutton and Lisa Marie Sutton v. Commissioner (2013)
U.S. Tax Court
2013 T.C. Summary Opinion 7Thibodeaux v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 8McKinnon v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 8Michelle Amy McKinnon v. Commissioner (2013)
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2013 T.C. Summary Opinion 9McCormack v. Comm'r (2013)Decision will be entered under Rule 155
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2013 T.C. Summary Opinion 9John McCormack and Marcella McCormack v. Commissioner (2013)
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2013 T.C. Summary Opinion 10Kenneth Jorgenson v. Commissioner (2013)
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2013 T.C. Summary Opinion 10Jorgenson v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 11Steven L. Jarvis and Estate of Cynthia S. Jarvis, Steven L. Jarvis, Administrator v. Commissioner (2013)
U.S. Tax Court
2013 T.C. Summary Opinion 12Fite v. Comm'r (2013)An appropriate order and decision will be entered…
U.S. Tax Court
2013 T.C. Summary Opinion 12Jason Michael Fite v. Commissioner (2013)
U.S. Tax Court
2013 T.C. Summary Opinion 13Zdunek v. Comm'r (2013)Decision will be entered under Rule 155
U.S. Tax Court
2013 T.C. Summary Opinion 13Jane E. Zdunek v. Commissioner (2013)
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2013 T.C. Summary Opinion 14Wagoner v. Comm'r (2013)Decision will be entered under Rule 155
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2013 T.C. Summary Opinion 16Peter C. Mogbo and Chinedum A. Mogbo v. Commissioner (2013)
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2013 T.C. Summary Opinion 17Alan Dwayne Berns v. Commissioner (2013)
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2013 T.C. Summary Opinion 18Joel Christopher Wilson v. Commissioner (2013)
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2013 T.C. Summary Opinion 18Wilson v. Comm'r (2013)Decision will be entered for respondent
U.S. Tax Court
2013 T.C. Summary Opinion 19Bernstine v. Comm'r (2013)Decision will be entered under Rule 155
U.S. Tax Court
2013 T.C. Summary Opinion 19Alvin C. Bernstine v. Commissioner (2013)
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2013 T.C. Summary Opinion 20Bridgett Jeanette Bell v. Commissioner (2013)
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2013 T.C. Summary Opinion 21Nicholas Matthew Brown and Rebekah Brown v. Commissioner (2013)
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2013 T.C. Summary Opinion 22Carolyn Smith-Hendricks v. Commissioner (2013)
U.S. Tax Court
2013 T.C. Summary Opinion 24Anderson v. Comm'r (2013)An appropriate order will be issued granting…
U.S. Tax Court
2013 T.C. Summary Opinion 24Deborah L. Anderson v. Commissioner (2013)
U.S. Tax Court
2013 T.C. Summary Opinion 25David Keith Winnett, Jr & Teresita Prias Winnett v. Commissioner (2013)
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2013 T.C. Summary Opinion 25Winnett v. Comm'r (2013)Decisions will be entered for respondent
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2013 T.C. Summary Opinion 26Paul Roger Tsai v. Commissioner (2013)
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2013 T.C. Summary Opinion 27Susan Kathleen Cunningham v. Commissioner (2013)
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2013 T.C. Summary Opinion 28Garcia v. Comm'r (2013)Decision will be entered under Rule 155
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2013 T.C. Summary Opinion 28Everado Garcia v. Commissioner (2013)
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2013 T.C. Summary Opinion 29Kalil v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 29Mary Ellen & Thomas Ford Kalil v. Commissioner (2013)
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2013 T.C. Summary Opinion 30Anthony Donyen Gray v. Commissioner (2013)
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2013 T.C. Summary Opinion 32Holmes v. Comm'r (2013)Decision will be entered for respondent for a deficiency…
U.S. Tax Court
2013 T.C. Summary Opinion 32Timothy Robert Holmes v. Commissioner (2013)
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2013 T.C. Summary Opinion 33Sequare K. Daniel-Berhe v. Commissioner (2013)
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2013 T.C. Summary Opinion 34Harry E. Cole & Deborah L. Cole v. Commissioner (2013)
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2013 T.C. Summary Opinion 35Sal A. Westrich v. Commissioner (2013)
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2013 T.C. Summary Opinion 36Joyce Coultman v. Commissioner (2013)
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2013 T.C. Summary Opinion 37Charles Mellor Hargreaves & Karima Hargreaves v. Commissioner (2013)
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2013 T.C. Summary Opinion 38Ramirez v. Comm'r (2013)Decision will be entered under Rule 155
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2013 T.C. Summary Opinion 38Juan A. Ramirez & Rebecca Ybarra-Ramirez v. Commissioner (2013)
U.S. Tax Court
2013 T.C. Summary Opinion 39John Mayer, Jr. & Kerry M. Mayer v. Commissioner (2013)
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2013 T.C. Summary Opinion 40George Russell Reiff, Jr. & Amy Reiff v. Commissioner (2013)
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2013 T.C. Summary Opinion 41Erica L. Alvarado, and Thomas J. Sziszak, II, f.k.a. Thomas J. Morrissey, Intervenor v. Commissioner (2013)
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2013 T.C. Summary Opinion 42Aster Tirfe v. Commissioner (2013)
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2013 T.C. Summary Opinion 43Wong v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 44Harris Craig & Jennifer Gayle Cohen v. Commissioner (2013)
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2013 T.C. Summary Opinion 45Jose C. Santiago & Maria L. Hernandez v. Commissioner (2013)
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2013 T.C. Summary Opinion 46Dee W. Stotts v. Commissioner (2013)
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2013 T.C. Summary Opinion 46Stotts v. Comm'r (2013)Decisions will be entered for respondent
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2013 T.C. Summary Opinion 47Drucella T. Malonzo v. Commissioner (2013)
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2013 T.C. Summary Opinion 48Law Offices of Robert A. Cushman, LLC v. Commissioner (2013)
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2013 T.C. Summary Opinion 49Ronald Eugene Thompson, Sr. & Genine Z. Thompson v. Commissioner (2013)
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2013 T.C. Summary Opinion 50Estate of Cicero Ioan Limberea, Liudmila Caraman, and Liudmila Caraman v. Commissioner (2013)
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2013 T.C. Summary Opinion 52Garfield K. Windross & Joyce P. Krakue-Windross v. Commissioner (2013)
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2013 T.C. Summary Opinion 53Maguire v. Comm'r (2013)Decision will be entered under Rule 155
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2013 T.C. Summary Opinion 53Francis J. & Lisa A. Maguire v. Commissioner (2013)
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2013 T.C. Summary Opinion 54Fontayne v. Comm'r (2013)Decision will be entered under Rule 155
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2013 T.C. Summary Opinion 54Jean Marie & Yves Raymond Fontayne v. Commissioner (2013)
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2013 T.C. Summary Opinion 55Carl Raisig v. Commissioner (2013)
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2013 T.C. Summary Opinion 56Toraino Hardnett & Marvell Preston-Hardnett v. Commissioner (2013)
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2013 T.C. Summary Opinion 57Ann Marie Adams v. Commissioner (2013)
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2013 T.C. Summary Opinion 59Cooper v. Comm'r (2013)Decision will be entered under Rule 155
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2013 T.C. Summary Opinion 59Lorenzo Marquise Cooper v. Commissioner (2013)
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2013 T.C. Summary Opinion 60Ricky R. & Pamela D. Williams v. Commissioner (2013)
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2013 T.C. Summary Opinion 60Williams v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 61Jesse & Patricia M. Bugarin v. Commissioner (2013)
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2013 T.C. Summary Opinion 62Sean Mcalary Ltd, Inc. v. Commissioner (2013)
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2013 T.C. Summary Opinion 63Travis L. & Eddie J. Williams v. Commissioner (2013)
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2013 T.C. Summary Opinion 64Margaret Payne v. Commissioner (2013)
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2013 T.C. Summary Opinion 64Payne v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 65Thomas Allen Gullion v. Commissioner (2013)
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2013 T.C. Summary Opinion 66Lawrence Amos Zumo v. Commissioner (2013)
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2013 T.C. Summary Opinion 67Refugio & Tanya Bogarin v. Commissioner (2013)
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2013 T.C. Summary Opinion 68John K. Edge v. Commissioner (2013)
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2013 T.C. Summary Opinion 69Boake L. & Kellie R. Terry v. Commissioner (2013)
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2013 T.C. Summary Opinion 70Lamb v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 70Jerry L. Lamb v. Commissioner (2013)
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2013 T.C. Summary Opinion 71Jose Hercules & Filipinas M. Daco v. Commissioner (2013)
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2013 T.C. Summary Opinion 73Janshen v. Comm'r (2013)An appropriate order and decision will be entered
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2013 T.C. Summary Opinion 73Jack R. Janshen v. Commissioner (2013)
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2013 T.C. Summary Opinion 74McGovern v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 74Morgain Mary McGovern v. Commissioner (2013)
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2013 T.C. Summary Opinion 75Iheke v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 75Sylvester Ogbajie & Ijeoma Martha Iheke v. Commissioner (2013)
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2013 T.C. Summary Opinion 76Jay Douglas Haskett & Cynthia S. Webb-Haskett v. Commissioner (2013)
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2013 T.C. Summary Opinion 76Haskett v. Comm'r (2013)Decision will be entered under Rule 155
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2013 T.C. Summary Opinion 77White v. Comm'r (2013)Decision will be entered for petitioner
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2013 T.C. Summary Opinion 77Jennifer D. White v. Commissioner (2013)
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2013 T.C. Summary Opinion 78Rael v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 78Mark Anthony Rael v. Commissioner (2013)
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2013 T.C. Summary Opinion 81Jeffrey J. Furnish v. Commissioner (2013)
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2013 T.C. Summary Opinion 81Furnish v. Comm'r (2013)Decision will be entered under Rule 155
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2013 T.C. Summary Opinion 82Hall v. Comm'r (2013)Decision will be entered under Rule 155
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2013 T.C. Summary Opinion 82Larry Hall v. Commissioner (2013)
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2013 T.C. Summary Opinion 83Olen C. Grant, Sr. & Alma J. Grant v. Commissioner (2013)
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2013 T.C. Summary Opinion 83Grant v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 84Gary P. Herring v. Commissioner (2013)
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2013 T.C. Summary Opinion 84Herring v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 85Charuka-Justin v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 85Karen A. Charuka-Justin v. Commissioner (2013)
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2013 T.C. Summary Opinion 86White v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 86David Earl White & Debra Ann McNicoll v. Commissioner (2013)
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2013 T.C. Summary Opinion 87Franklin v. Comm'r (2013)Decision will be entered under Rule 155
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2013 T.C. Summary Opinion 87Robert G. & Marianne L. Franklin v. Commissioner (2013)
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2013 T.C. Summary Opinion 88Chris DeFrancis & Jennifer Gross v. Commissioner (2013)
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2013 T.C. Summary Opinion 88Defrancis v. Comm'r (2013)Decision will be entered for respondent as to the…
U.S. Tax Court
2013 T.C. Summary Opinion 89Papa Birama Fall & Yacine Dieng v. Commissioner (2013)
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2013 T.C. Summary Opinion 89Papa Birama Fall v. Comm'r (2013)Decision will be entered under Rule 155
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2013 T.C. Summary Opinion 90Geyer v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 91Jordan v. Comm'r (2013)Decisions will be entered for respondent
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2013 T.C. Summary Opinion 91Gale Jordan v. Commissioner (2013)
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2013 T.C. Summary Opinion 92Colleen C. Cheramie v. Commissioner (2013)
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2013 T.C. Summary Opinion 93Alonso v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 94James Alton Tucker v. Commissioner (2013)
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2013 T.C. Summary Opinion 94Tucker v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 96Samuel & Lilian Brach v. Commissioner (2013)
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2013 T.C. Summary Opinion 97Xuye Li v. Comm'r (2013)Decision will be entered for respondent as to the…
U.S. Tax Court
2013 T.C. Summary Opinion 99Rodrigo Augusto Galvez Avilez & Dalawn Hernandez v. Commissioner (2013)
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2013 T.C. Summary Opinion 100Gary W. & Linda C. Andersen v. Commissioner (2013)
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2013 T.C. Summary Opinion 102Hargreaves v. Comm'r (2013)An appropriate order and decision will be entered
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2013 T.C. Summary Opinion 102Diane L. Hargreaves v. Commissioner (2013)
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2013 T.C. Summary Opinion 103Fred D. Murray v. Commissioner (2013)
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2013 T.C. Summary Opinion 104Esperanza Enriquez Reta v. Commissioner (2013)
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2013 T.C. Summary Opinion 105Aivatzidis v. Comm'r (2013)Decision will be entered for respondent
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2013 T.C. Summary Opinion 106Kristen L. Powers v. Commissioner (2013)
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2013 T.C. Summary Opinion 107Amir Safakish v. Commissioner (2013)
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2013 T.C. Summary Opinion 108Ballesteros v. Comm'r (2013)Decision will be entered under Rule 155
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