T.C. Summary Opinion ___ (2014)

Slip opinions decided 2014 — 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.

95 opinions

2014 T.C. Summary Opinion 1Steven C. & Constance L. Gist v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 2Bernard L. & Claire Berks v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 3Corso v. Comm'r (2014)Decision will be entered under Rule 155
U.S. Tax Court
2014 T.C. Summary Opinion 3Susan Corso v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 5Frank Gibson v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 5Gibson v. Comm'r (2014)An appropriate order and decision will be entered
U.S. Tax Court
2014 T.C. Summary Opinion 12Krohn v. Comm'r (2014)Decision will be entered under Rule 155
U.S. Tax Court
2014 T.C. Summary Opinion 15Howerter v. Comm'r (2014)Decision will be entered for petitioner
U.S. Tax Court
2014 T.C. Summary Opinion 16Daniels v. Comm'r (2014)Decision will be entered under Rule 155
U.S. Tax Court
2014 T.C. Summary Opinion 16Leon E. Daniels & Margaret I. Daniels v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 17Rebecca Smackey Hurd v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 20Harloff v. Comm'r (2014)Decision will be entered under Rule 155
U.S. Tax Court
2014 T.C. Summary Opinion 21Douglas Lemark Burse v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 22Scott A. Kamieneski & Eresia Kamieneski v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 23Pelot v. Comm'r (2014)Decision will be entered under Rule 155
U.S. Tax Court
2014 T.C. Summary Opinion 24Young v. Comm'r (2014)Decision will be entered for respondent
U.S. Tax Court
2014 T.C. Summary Opinion 24Clayton Schuyler Young v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 26Stephen D. Bowerman & Jani A. Bowerman v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 28Kososki v. Comm'r (2014)Decision will be entered for respondent as to the…
U.S. Tax Court
2014 T.C. Summary Opinion 29Michael E. Houchin v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 30Erika G. Barrera v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 31Jim Chapin & Connie F. Chapin v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 32Raschke v. Comm'r (2014)Decision will be entered under Rule 155
U.S. Tax Court
2014 T.C. Summary Opinion 34Michael S. Tocher & Tracy A. Tocher v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 36Jana Renea Henson v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 37Phyllis Shaw v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 38George L. Billeci v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 40Samer Mikhail & Mariana Mikhail v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 42Maria Corbisiero, and John A. Snider, Jr., Intervenor v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 46Jason Alan Bruce v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 47Eric Lamart Sanders v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 48Andrew Lewis Havard v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 50Joel G. Nganga v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 51Michael J. Rublowsky v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 53John Jason Bogner & Jody L. Bogner v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 54Oscar M. Alfaro & Blanca M. Alfaro v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 55Peppers v. Comm'r (2014)Decision will be entered for respondent
U.S. Tax Court
2014 T.C. Summary Opinion 56Tony Ray Duncan v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 56Duncan v. Comm'r (2014)Decision will be entered under Rule 155
U.S. Tax Court
2014 T.C. Summary Opinion 57Frank Baker v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 59Donald Thomas Salzer v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 61Ruben A. Villa-Ignacio & Zenaida A. Villa-Ignacio v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 62Derrick James Ballard-Bey v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 63Juanita E. Jackson, Burt Jackson, Intervenor v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 64Nanette Jean Martarano & David Angelo Martarano v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 65Vernon M. Leslie, Jr. v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 68Patricia Diane Ross v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 71Martin Gutierrez v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 72Danny Allen Coker v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 73Ina Farka v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 74Miller v. Comm'r (2014)Decision will be entered under Rule 155
U.S. Tax Court
2014 T.C. Summary Opinion 74Lauren Elizabeth Miller v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 75Jermihov v. Comm'r (2014)Decision will be entered under Rule 155
U.S. Tax Court
2014 T.C. Summary Opinion 76Dolorosa Luciano-Salas v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 77Michael S. Jeffers & Debbie L. Jeffers v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 78Douglas Zierdt v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 79Graham v. Comm'r (2014)Decision will be entered for respondent
U.S. Tax Court
2014 T.C. Summary Opinion 80Maryanne Oxford v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 81Jeffrey McCarty & Ulondra McCarty v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 82Judith K. Blomberg v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 83Stephen Andrew Ball & Pamela Sue Bainter-Ball v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 84David C. Matthews & Marcia K. Matthews v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 85James D. Ktsanes v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 86Allan L. Blank v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 89Sullivan v. Comm'r (2014)An appropriate decision will be entered
U.S. Tax Court
2014 T.C. Summary Opinion 89Thomas J. Sullivan v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 90Brian Craig Johnson v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 91J. David Monsalve & Ruth Monsalve v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 92Alex Halo v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 93Joshua Smith v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 94Kenneth Russell Laremore v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 95James R. Morrison v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 96Kathryn D. Ehrmann v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 97Alubunkudi v. Comm'r (2014)Decision will be entered under Rule 155
U.S. Tax Court
2014 T.C. Summary Opinion 98John Pejoski, and Stacy Pejoski, Intervenor v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 99Kimberly A. Sorrentino, George A. Chaudoin, Intervenor v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 100Marlin E. Pospisil & Sharon R. Pospisil v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 101Martarano v. Comm'r (2014)An appropriate order will be issued denying respondent's…
U.S. Tax Court
2014 T.C. Summary Opinion 101Nanette J. Martarano & David Martarano v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 102Tara C. Singhal & Madhu Singhal v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 103Allen v. Comm'r (2014)Decision will be entered under Rule 155
U.S. Tax Court
2014 T.C. Summary Opinion 103Howard C. Cantor & Patricia M. Allen v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 104Melanie L. Thomas-Kozak v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 105Richard A. Boring & Margaret A. Boring v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 106Aj Scroggins & Kelly E. Scroggins v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 107Jeffrey A. Prussin & Judith M. Prussin v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 108Tory M. Watson v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 109Campbell v. Comm'r (2014)Decision will be entered under Rule 155
U.S. Tax Court
2014 T.C. Summary Opinion 109Kevin M. Campbell & Pamela J. Campbell v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 110Ava Maureen Sawyer v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 111Edward Ripley-Duggan v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 112Lewis v. Comm'r (2014)Decision will be entered under Rule 155
U.S. Tax Court
2014 T.C. Summary Opinion 112Bill Lewis, Sr. & Jocelyn Irene Knowles-Lewis v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 114Kenneth John Melikian & Sharon Kaye Melikian v. Commissioner (2014)
U.S. Tax Court
2014 T.C. Summary Opinion 115John Mark Ferm & Brenda Kay Ferm v. Commissioner (2014)
U.S. Tax Court