T.C. Memo. ___ (2019)

Slip opinions decided 2019 — 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.

165 opinions

2019 T.C. Memo. 1Eric Belanger v. Commissioner (2019)
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2019 T.C. Memo. 2Estate of Arthur S. Andersen, Tena Haroldson, Eric Stoval and Harold Albright, Personal Co-Representative v. Commissioner (2019)
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2019 T.C. Memo. 32590 Associates, LLC, 5615 Associates, LLC, as Successor in Interest to, 5615 Associates, LP, Tax Matters Partner v. Commissioner (2019)
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2019 T.C. Memo. 4John F. Campbell v. Commissioner (2019)
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2019 T.C. Memo. 5Anthony Meggs & Beth Meggs v. Commissioner (2019)
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2019 T.C. Memo. 6Robert C. Gunther & Jayne C. Gunther v. Commissioner (2019)
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2019 T.C. Memo. 7Steven Samaniego v. Commissioner (2019)
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2019 T.C. Memo. 8Daniel R. Doyle & Lynn A. Doyle v. Commissioner (2019)
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2019 T.C. Memo. 9Daniel James Humiston v. Commissioner (2019)
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2019 T.C. Memo. 10Peter E. Hendrickson & Doreen M. Hendrickson v. Commissioner (2019)
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2019 T.C. Memo. 11Jeffrey Siegel & Sandra Siegel v. Commissioner (2019)
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2019 T.C. Memo. 12Laura Denise Contreras v. Commissioner (2019)
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2019 T.C. Memo. 13Ronald Curtiss Grumbkow v. Commissioner (2019)
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2019 T.C. Memo. 14Denine Kerns & Bryan Kerns v. Commissioner (2019)
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2019 T.C. Memo. 15Teri Jordan v. Commissioner (2019)
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2019 T.C. Memo. 16Marc L. Mancini v. Commissioner (2019)
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2019 T.C. Memo. 17David F. Burbach v. Commissioner (2019)
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2019 T.C. Memo. 18Robert Wesley v. Commissioner (2019)
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2019 T.C. Memo. 19Carlos Langston & Pamela Langston v. Commissioner (2019)
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2019 T.C. Memo. 20Edward G. Kurdziel, Jr. v. Commissioner (2019)
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2019 T.C. Memo. 21Jon Robert Ludlam & Maria Louisa Ludlam v. Commissioner (2019)
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2019 T.C. Memo. 22Milton E. McMurtry, Jr. v. Commissioner (2019)
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2019 T.C. Memo. 23Whistleblower 15488-17W v. Commissioner (2019)
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2019 T.C. Memo. 24Katherine Denise Henry, and Timmy H. Black, Intervenor v. Commissioner (2019)
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2019 T.C. Memo. 25Charles M. Steiner & Rhoda L. Steiner v. Commissioner (2019)
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2019 T.C. Memo. 26Allen R. Davison, III v. Commissioner (2019)
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2019 T.C. Memo. 27Martin G. Plotkin v. Commissioner (2019)
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2019 T.C. Memo. 28Jill Schermer v. Commissioner (2019)
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2019 T.C. Memo. 29Gardinier Associates, Inc. v. Commissioner (2019)
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2019 T.C. Memo. 30Michael E. Brown & Miriam L. Mercado-Brown v. Commissioner (2019)
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2019 T.C. Memo. 31Timbron International Corporation v. Commissioner (2019)
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2019 T.C. Memo. 32Brokertec Holdings, Inc f.k.a. ICAP US Investment Partnership v. Commissioner (2019)
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2019 T.C. Memo. 33Daryl Ragsdale v. Commissioner (2019)
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2019 T.C. Memo. 34Syzygy Insurance Co., Inc. v. Commissioner (2019)
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2019 T.C. Memo. 35Thomas J. Francel v. Commissioner (2019)
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2019 T.C. Memo. 36Ames D. Ray v. Commissioner (2019)
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2019 T.C. Memo. 37Siemer Milling Company v. Commissioner (2019)
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2019 T.C. Memo. 38Estate of Scott C. Ronning, Harlan L. Paul, Personal Representative v. Commissioner (2019)
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2019 T.C. Memo. 39Donnovan M. McNely & Betty J. Cruz-McNely v. Commissioner (2019)
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2019 T.C. Memo. 40Rick B. Ferguson & Deanna Ferguson v. Commissioner (2019)
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2019 T.C. Memo. 41Charles W. Monroe & Rebecca A. Monroe v. Commissioner (2019)
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2019 T.C. Memo. 42Keith A. Bolles & Shelley R. Bolles v. Commissioner (2019)
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2019 T.C. Memo. 43Coastal Luxury Management Inc. v. Commissioner (2019)
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2019 T.C. Memo. 44Timothy Todd Fisher & Christina Fisher v. Commissioner (2019)
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2019 T.C. Memo. 45Jason Bontrager v. Commissioner (2019)
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2019 T.C. Memo. 46Turner Ansley v. Commissioner (2019)
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2019 T.C. Memo. 47Norman Hinerfeld v. Commissioner (2019)
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2019 T.C. Memo. 48Jason Aaron Cook v. Commissioner (2019)
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2019 T.C. Memo. 49Gregory Dwight Goosby, Sr. v. Commissioner (2019)
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2019 T.C. Memo. 50Fred B. Barbara & Lisa M. Barbara v. Commissioner (2019)
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2019 T.C. Memo. 51Craig Kenneth Martin v. Commissioner (2019)
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2019 T.C. Memo. 52Rudy Rosenberg v. Commissioner (2019)
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2019 T.C. Memo. 53Jevon Kearse v. Commissioner (2019)
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2019 T.C. Memo. 54Mary Bui v. Commissioner (2019)
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2019 T.C. Memo. 55Constance H. Briley v. Commissioner (2019)
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2019 T.C. Memo. 56Leslie Ruppert Krehnbrink & Robert Grift Krehnbrink v. Commissioner (2019)
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2019 T.C. Memo. 57Robert A. Oliveri v. Commissioner (2019)
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2019 T.C. Memo. 58Edward F. Sadjadi & Cynthia M. Sadjadi v. Commissioner (2019)
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2019 T.C. Memo. 59Charles K. Breland, Jr. v. Commissioner (2019)
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2019 T.C. Memo. 60Kevin Scott Millen v. Commissioner (2019)
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2019 T.C. Memo. 61John E. Rogers & Frances L. Rogers v. Commissioner (2019)
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2019 T.C. Memo. 62H. Garrett Frey & Mary K. Frey v. Commissioner (2019)
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2019 T.C. Memo. 63Amnesty National v. Commissioner (2019)
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2019 T.C. Memo. 64Mitchel Skolnick & Leslie Skolnick v. Commissioner (2019)
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2019 T.C. Memo. 65K. Slaughter v. Commissioner (2019)
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2019 T.C. Memo. 67Maria Shenorah McCree v. Commissioner (2019)
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2019 T.C. Memo. 68Indus Group, Inc. v. Commissioner (2019)
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2019 T.C. Memo. 69Mikel A. Brown, Sr. & Debra A. Brown v. Commissioner (2019)
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2019 T.C. Memo. 70Masoud Fakurnejad v. Commissioner (2019)
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2019 T.C. Memo. 71James P. Donoghue & Elaine S. Donoghue v. Commissioner (2019)
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2019 T.C. Memo. 72Gregory L. Murphy & Monica J. Murphy v. Commissioner (2019)
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2019 T.C. Memo. 73Philip N. Rose & Leanna Rose v. Commissioner (2019)
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2019 T.C. Memo. 74Aldo v. Fonticiella v. Commissioner (2019)
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2019 T.C. Memo. 75Paul Staples v. Commissioner (2019)
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2019 T.C. Memo. 76Ronald E. Byers v. Commissioner (2019)
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2019 T.C. Memo. 77Sheldon Sapoznik & Melissa McCrossen v. Commissioner (2019)
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2019 T.C. Memo. 78Hector Baca & Magdalena Baca v. Commissioner (2019)
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2019 T.C. Memo. 79Troy K. Dixon v. Commissioner (2019)
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2019 T.C. Memo. 80Kelvin R. Crews v. Commissioner (2019)
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2019 T.C. Memo. 81Stanley H. Epstein v. Commissioner (2019)
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2019 T.C. Memo. 82Samuel Wegbreit & Elizabeth J. Wegbreit v. Commissioner (2019)
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2019 T.C. Memo. 83Nancy Burack v. Commissioner (2019)
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2019 T.C. Memo. 84Martin A. Kapp v. Commissioner (2019)
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2019 T.C. Memo. 85Shahram Kohan & Yonina Kohan v. Commissioner (2019)
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2019 T.C. Memo. 86Irvin Hannis Catlett, Jr. v. Commissioner (2019)
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2019 T.C. Memo. 87Janice Kay Haskins & Julian William Haskins v. Commissioner (2019)
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2019 T.C. Memo. 88Brigette Ogden v. Commissioner (2019)
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2019 T.C. Memo. 89Deborah P. Richards & Daniel D. Richards v. Commissioner (2019)
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2019 T.C. Memo. 90John E. Rogers & Frances L. Rogers v. Commissioner (2019)
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2019 T.C. Memo. 91Jason George DeMar v. Commissioner (2019)
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2019 T.C. Memo. 92Danny R. Love v. Commissioner (2019)
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2019 T.C. Memo. 93Christopher Michael Dufresne v. Commissioner (2019)
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2019 T.C. Memo. 94Giving Hearts, Inc. v. Commissioner (2019)
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2019 T.C. Memo. 95Hisham N. Ashkouri & Ann C. Draper v. Commissioner (2019)
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2019 T.C. Memo. 96Patrick Combs v. Commissioner (2019)
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2019 T.C. Memo. 97Bianca Lavinia Gilmore v. Commissioner (2019)
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2019 T.C. Memo. 98Kent Alan Wegener & Shinae Wegener v. Commissioner (2019)
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2019 T.C. Memo. 99Jon D. Adams v. Commissioner (2019)
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2019 T.C. Memo. 100Todd Myron Moore v. Commissioner (2019)
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2019 T.C. Memo. 101Estate of Aaron U. Jones, Rebecca L. Jones and Dale A. Riddle, Personal Representatives v. Commissioner (2019)
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2019 T.C. Memo. 102Robert G. Taylor, II v. Commissioner (2019)
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2019 T.C. Memo. 103King Solarman, Inc. v. Commissioner (2019)
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2019 T.C. Memo. 104Ronnie Hairston & Gloria Cruz Hairston v. Commissioner (2019)
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2019 T.C. Memo. 105Maria M. Faust v. Commissioner (2019)
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2019 T.C. Memo. 106Mark Gerald Skitzki v. Commissioner (2019)
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2019 T.C. Memo. 107Taryn L. Dodd v. Commissioner (2019)
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2019 T.C. Memo. 108Denise Celeste McMillan v. Commissioner (2019)
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2019 T.C. Memo. 109Suresh Hatte v. Commissioner (2019)
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2019 T.C. Memo. 110Duane Lee Chapman and Alice E. Smith v. Commissioner (2019)
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2019 T.C. Memo. 111George J. Smith & Sheila Ann Smith v. Commissioner (2019)
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2019 T.C. Memo. 112Derrick Barron Tartt v. Commissioner (2019)
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2019 T.C. Memo. 113Melinda Jean Welwood v. Commissioner (2019)
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2019 T.C. Memo. 114David K. Wagstaff & Jeffrey A. Davis v. Commissioner (2019)
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2019 T.C. Memo. 115Benavides & Co., P.C. v. Commissioner (2019)
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2019 T.C. Memo. 116Jason Stewart & Kristy Stewart v. Commissioner (2019)
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2019 T.C. Memo. 117Rebecca A. Roberts & Rick R. Roberts v. Commissioner (2019)
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2019 T.C. Memo. 118Charles E. Bercy, Elaine Bercy, Successor in Interest, and Elaine Bercy v. Commissioner (2019)
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2019 T.C. Memo. 119Merrick Rayle v. Commissioner (2019)
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2019 T.C. Memo. 120WP Realty, LP, Olympia Realty, Inc., Tax Matters Partner v. Commissioner (2019)
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2019 T.C. Memo. 121Michael D. Brown v. Commissioner (2019)
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2019 T.C. Memo. 122Seaview Trading, LLC, AGK Investments, LLC, Tax Matters Partner v. Commissioner (2019)
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2019 T.C. Memo. 123Raymond Chico & Ruby Chico v. Commissioner (2019)
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2019 T.C. Memo. 124William Elias Rosenberg v. Commissioner (2019)
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2019 T.C. Memo. 125Massoud Fanaieyan & Ziba Fanaieyan v. Commissioner (2019)
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2019 T.C. Memo. 126Neil L. Whitesell & Tracy L. Whitesell v. Commissioner (2019)
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2019 T.C. Memo. 127Alfred Q. Campbell, III v. Commissioner (2019)
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2019 T.C. Memo. 128Claude Tate George v. Commissioner (2019)
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2019 T.C. Memo. 129Coleman Moore v. Commissioner (2019)
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2019 T.C. Memo. 130Wind Surf & Sail Pools, Inc. v. Commissioner (2019)
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2019 T.C. Memo. 131Georgia Sarkin & Suneet Jain v. Commissioner (2019)
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2019 T.C. Memo. 132Michael C. Worsham v. Commissioner (2019)
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2019 T.C. Memo. 133Elena Lea Morgan Weschenfelder & Frederick Burkhart Weschenfelder v. Commissioner (2019)
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2019 T.C. Memo. 134Michael James Wells & Lynn Anita Kirchner-Wells v. Commissioner (2019)
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2019 T.C. Memo. 135Joseph S. Bellwood & Jacqueline E. Bellwood v. Commissioner (2019)
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2019 T.C. Memo. 136Habibe Kruja, and Ermir Kruja, Intervenor v. Commissioner (2019)
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2019 T.C. Memo. 137Charles J. Schuman v. Commissioner (2019)
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2019 T.C. Memo. 138Lori D. Sleeth, and David T. Sleeth, Intervenor v. Commissioner (2019)
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2019 T.C. Memo. 139Lindsey Jones v. Commissioner (2019)
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2019 T.C. Memo. 140Plano Holding LLC v. Commissioner (2019)
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2019 T.C. Memo. 141Vincent J. Apruzzese v. Commissioner (2019)
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2019 T.C. Memo. 142Seyed-Jalil Ghadiri-Asli & Mojdeh Najle-Rahim v. Commissioner (2019)
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2019 T.C. Memo. 143Fumitake Nishi & Sachiyo Nishi v. Commissioner (2019)
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2019 T.C. Memo. 144William Cavallaro, Donor v. Commissioner (2019)
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2019 T.C. Memo. 145Jane M. Lassek, and Michael E. Smith, Intervenor v. Commissioner (2019)
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2019 T.C. Memo. 146Bertram Russell v. Commissioner (2019)
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2019 T.C. Memo. 147Francis Steffan Hayes v. Commissioner (2019)
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2019 T.C. Memo. 148Moacir Santos v. Commissioner (2019)
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2019 T.C. Memo. 149Kevin M. Tabe & Theresia Z. Tabe v. Commissioner (2019)
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2019 T.C. Memo. 150Beverly Clark Collection, LLC, Nelson Clark, Tax Matters Partner v. Commissioner (2019)
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2019 T.C. Memo. 151Leciel L. Lowery, Jr. & Charlene A. Lowery v. Commissioner (2019)
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2019 T.C. Memo. 152Lior Blas v. Commissioner (2019)
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2019 T.C. Memo. 153Ronald Sylvester Sullivan v. Commissioner (2019)
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2019 T.C. Memo. 154Lowell G. Den Besten v. Commissioner (2019)
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2019 T.C. Memo. 155Michael C. Worsham v. Commissioner (2019)
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2019 T.C. Memo. 156Mark C. Klopfenstein v. Commissioner (2019)
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2019 T.C. Memo. 157Martin Washington Brown v. Commissioner (2019)
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2019 T.C. Memo. 158MCM Investment Management, LLC, Mark & C'Ann McMillin Family Trust Dated 04/09/1990, Tax Matters Partner v. Commissioner (2019)
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2019 T.C. Memo. 159Joyner Family Limited Partnership, Gary Joyner Revocable Trust, A Partner Other Than the Tax Matters Partner v. Commissioner (2019)
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2019 T.C. Memo. 160Julie A. Rockafellor v. Commissioner (2019)
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2019 T.C. Memo. 161Growmark, Inc. & Subsidiaries v. Commissioner (2019)
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2019 T.C. Memo. 162Eric Schwartz v. Commissioner (2019)
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2019 T.C. Memo. 163Randy McRae & Shelby McRae v. Commissioner (2019)
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2019 T.C. Memo. 164William J. Jaxtheimer v. Commissioner (2019)
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2019 T.C. Memo. 165Wendie Margolis-Sellers v. Commissioner (2019)
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2019 T.C. Memo. 166Michael Gordon Banks v. Commissioner (2019)
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