T.C. Memo. ___ (2020)

Slip opinions decided 2020 — 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.

133 opinions

2020 T.C. Memo. 1Clark J. Gebman & Rebecca Gebman v. Commissioner (2020)
U.S. Tax Court
2020 T.C. Memo. 2Tribune Media Company f.k.a. Tribune Company & Affiliates v. Commissioner (2020)
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2020 T.C. Memo. 3Chad Loube & Dana M. Loube v. Commissioner (2020)
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2020 T.C. Memo. 4Jason Hommel v. Commissioner (2020)
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2020 T.C. Memo. 5Ed Thielking, Inc. v. Commissioner (2020)
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2020 T.C. Memo. 6Michael J. Seely & Nancy B. Seely v. Commissioner (2020)
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2020 T.C. Memo. 7Wilfredo E. Rivera & Maria T. Rivera v. Commissioner (2020)
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2020 T.C. Memo. 8Alta V Limited Partnership, Transferee v. Commissioner (2020)
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2020 T.C. Memo. 9Glenn David Cuthbertson a.k.a. David Cuthbertson and Pamela Cuthbertson v. Commissioner (2020)
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2020 T.C. Memo. 10Daniel Alan Near & Denise Frances Mayhugh v. Commissioner (2020)
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2020 T.C. Memo. 11MEI Productions v. Commissioner (2020)
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2020 T.C. Memo. 12Moises A. Aviles v. Commissioner (2020)
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2020 T.C. Memo. 13Edward Anthony Purvis & Maureen Helena Purvis v. Commissioner (2020)
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2020 T.C. Memo. 14Dean Lee Christensen v. Commissioner (2020)
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2020 T.C. Memo. 38Ronald M. Goldberg v. Commissioner (2020)
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2020 T.C. Memo. 39Timothy Clinton Biddle v. Commissioner (2020)
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2020 T.C. Memo. 40Estate of Howard v. Moore, Virgil L. Moore, and Trustee v. Commissioner (2020)
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2020 T.C. Memo. 41Roderick M. Campbell & C. Sandra Campbell v. Commissioner (2020)
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2020 T.C. Memo. 42Charles P. Littlejohn & Maxine M. Littlejohn v. Commissioner (2020)
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2020 T.C. Memo. 43Kenneth M. Kansky v. Commissioner (2020)
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2020 T.C. Memo. 44Gary Pinkston & Janice Pinkston v. Commissioner (2020)
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2020 T.C. Memo. 45Jason E. Shepherd v. Commissioner (2020)
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2020 T.C. Memo. 46Zaid Hakkak & Layla Naji v. Commissioner (2020)
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2020 T.C. Memo. 47Patrick's Payroll Services, Inc. v. Commissioner (2020)
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2020 T.C. Memo. 48Henry C. Williams & Sonja L. Johnson v. Commissioner (2020)
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2020 T.C. Memo. 49Paulette Etoty v. Commissioner (2020)
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2020 T.C. Memo. 50Nikta Fatemeh Abdolrahim & Melvin Collins v. Commissioner (2020)
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2020 T.C. Memo. 51Dewayne Bridges v. Commissioner (2020)
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2020 T.C. Memo. 52Richmond Patients Group v. Commissioner (2020)
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2020 T.C. Memo. 53Christopher Lambert v. Commissioner (2020)
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2020 T.C. Memo. 54Oakbrook Land Holdings, LLC, William Duane Horton, Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 55Woodland Property Holdings, LLC, Woodland Land Manager, LLC, Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 56NCA Argyle LP, Newport Capital Advisors, LLC, A Partner Other Than the Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 57Martin D. Kirkley & Sheila G. Kirkley v. Commissioner (2020)
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2020 T.C. Memo. 58Allen R. Davison v. Commissioner (2020)
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2020 T.C. Memo. 59Bruce W. Lemay v. Commissioner (2020)
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2020 T.C. Memo. 60Abigail Richlin v. Commissioner (2020)
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2020 T.C. Memo. 61Jocelyn B. Nesbitt & Kevin Nesbitt v. Commissioner (2020)
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2020 T.C. Memo. 62Lord S. Pope v. Commissioner (2020)
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2020 T.C. Memo. 63Robert J. Peacock & Bonita B. Peacock v. Commissioner (2020)
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2020 T.C. Memo. 64Martin Douglas Frantz v. Commissioner (2020)
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2020 T.C. Memo. 65George E. Joseph v. Commissioner (2020)
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2020 T.C. Memo. 66Laurence Gluck & Sandra Prusock v. Commissioner (2020)
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2020 T.C. Memo. 67Roland J. Thoma & Donna M. Thoma v. Commissioner (2020)
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2020 T.C. Memo. 68David A. Novoselsky & Charmain J. Novoselsky v. Commissioner (2020)
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2020 T.C. Memo. 69Frederick Engle v. Commissioner (2020)
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2020 T.C. Memo. 70Daniel E. Larkin & Christine L. Larkin v. Commissioner (2020)
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2020 T.C. Memo. 71Estate of Mary P. Bolles, John T. Bolles v. Commissioner (2020)
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2020 T.C. Memo. 72Ronald C. Nimmo v. Commissioner (2020)
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2020 T.C. Memo. 73Burt Kroner v. Commissioner (2020)
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2020 T.C. Memo. 74Thomas M. McCarthy v. Commissioner (2020)
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2020 T.C. Memo. 75Jaroslaw Janusz Waszczuk v. Commissioner (2020)
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2020 T.C. Memo. 76Brannan Sand & Gravel Co., LLC, J. Curtis Marvel, Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 77Choong H. Koh v. Commissioner (2020)
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2020 T.C. Memo. 78Frederick Howe & Bonita A. MacVaugh-Howe v. Commissioner (2020)
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2020 T.C. Memo. 79Theron E. Johnson v. Commissioner (2020)
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2020 T.C. Memo. 80Edward S. Flume & Martha S. Flume v. Commissioner (2020)
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2020 T.C. Memo. 81James C. Nelson v. Commissioner (2020)
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2020 T.C. Memo. 82Alexander Strashny & Laura Strashny v. Commissioner (2020)
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2020 T.C. Memo. 83Fritz Steven Schwager v. Commissioner (2020)
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2020 T.C. Memo. 84Randy G. Sellers v. Commissioner (2020)
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2020 T.C. Memo. 85Constant B. Bidzimou v. Commissioner (2020)
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2020 T.C. Memo. 86Askar Moukhitdinov & Sana Abeuova v. Commissioner (2020)
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2020 T.C. Memo. 87Nelson G. Abrego & Reina E. Abrego v. Commissioner (2020)
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2020 T.C. Memo. 88Leticia C. Santos v. Commissioner (2020)
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2020 T.C. Memo. 89David F. Hewitt & Tammy K. Hewitt v. Commissioner (2020)
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2020 T.C. Memo. 90Carl William Cosio v. Commissioner (2020)
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2020 T.C. Memo. 91John E. Rogers & Frances L. Rogers v. Commissioner (2020)
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2020 T.C. Memo. 92James A. Lloyd v. Commissioner (2020)
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2020 T.C. Memo. 93Plateau Holdings, LLC, Waterfall Development Manager, LLC, Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 94Lumpkin One Five Six, LLC, 156 Partners, LLC, Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 95Lumpkin HC, LLC, Hurricane Creek Partners, LLC, Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 96Rebecca L. Bethune v. Commissioner (2020)
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2020 T.C. Memo. 97Duy Duc Nguyen v. Commissioner (2020)
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2020 T.C. Memo. 98Gary M. Dennis & Sharon D. Dennis v. Commissioner (2020)
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2020 T.C. Memo. 99John Thomas Minemyer v. Commissioner (2020)
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2020 T.C. Memo. 100Michael K. Simpson & Cynthia R. Simpson v. Commissioner (2020)
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2020 T.C. Memo. 101Tamecca Seril a.k.a. Tamecca Tillard v. Commissioner (2020)
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2020 T.C. Memo. 102Village at Effingham, LLC, Effingham Managers, LLC, Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 103Riverside Place, LLC, Effingham Managers, LLC, Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 104Maple Landing, LLC, Effingham Managers, LLC, Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 105Englewood Place, LLC, Effingham Managers, LLC, Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 106Norris A. Dodson & Helen M. Dodson v. Commissioner (2020)
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2020 T.C. Memo. 107Smith Lake, LLC, David Hewitt, Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 108Edward J. Duffy & Shannon L. Duffy v. Commissioner (2020)
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2020 T.C. Memo. 109Mark Weiderman & Jennifer Weiderman v. Commissioner (2020)
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2020 T.C. Memo. 110Robert Elkins v. Commissioner (2020)
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2020 T.C. Memo. 111Jesus R. Oropeza & Fabiola Anaya Oropeza v. Commissioner (2020)
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2020 T.C. Memo. 112Belair Woods, LLC, Effingham Managers, LLC, Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 113Carol Joy Biggs-Owens v. Commissioner (2020)
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2020 T.C. Memo. 114Reflectxion Resources, Inc. v. Commissioner (2020)
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2020 T.C. Memo. 115Cottonwood Place, LLC, Hugh F. Smisson, III, Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 116Red Oak Estates, LLC, Amanda Farahany, Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 117Steven R. Matzkin & Sarah Schroeder v. Commissioner (2020)
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2020 T.C. Memo. 118Ritchie N. Stevens & Julie A. Keen Stevens v. Commissioner (2020)
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2020 T.C. Memo. 119Alka Sham v. Commissioner (2020)
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2020 T.C. Memo. 120Peter C. Emanouil & Pascale Emanouil v. Commissioner (2020)
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2020 T.C. Memo. 121Nirav B. Babu v. Commissioner (2020)
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2020 T.C. Memo. 122Faith Lynn Brashear & Hendel N. Thistletop v. Commissioner (2020)
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2020 T.C. Memo. 123Kenneth Gustaf Swanberg v. Commissioner (2020)
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2020 T.C. Memo. 124Blanca Rivas v. Commissioner (2020)
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2020 T.C. Memo. 125Jill Beth Savedoff v. Commissioner (2020)
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2020 T.C. Memo. 126Sean L. Daichman & Linda E. Daichman v. Commissioner (2020)
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2020 T.C. Memo. 127Malik H. Franklin v. Commissioner (2020)
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2020 T.C. Memo. 128Jon Dickinson & Helen Dickinson v. Commissioner (2020)
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2020 T.C. Memo. 129The Korean-American Senior Mutual Association, Inc. v. Commissioner (2020)
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2020 T.C. Memo. 130Robert J. Belanger v. Commissioner (2020)
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2020 T.C. Memo. 131Felix Ewald Friedel v. Commissioner (2020)
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2020 T.C. Memo. 132Cindy Damiani v. Commissioner (2020)
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2020 T.C. Memo. 133Sunil S. Patel & Laurie McAnally Patel v. Commissioner (2020)
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2020 T.C. Memo. 134Beverly Robinson v. Commissioner (2020)
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2020 T.C. Memo. 136Ronald J. Lucero & Mary L. Lucero v. Commissioner (2020)
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2020 T.C. Memo. 137George Jerome Stevenson v. Commissioner (2020)
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2020 T.C. Memo. 138David Shaun Neal v. Commissioner (2020)
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2020 T.C. Memo. 139Lawrence W. Doyle & John F. Moynihan v. Commissioner (2020)
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2020 T.C. Memo. 140Francis I. Spagnoletti v. Commissioner (2020)
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2020 T.C. Memo. 141John Worthington v. Commissioner (2020)
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2020 T.C. Memo. 142The Morning Star Packing Company, L.P., The Morning Star Company, Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 143Shelley Jou Wienke v. Commissioner (2020)
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2020 T.C. Memo. 144Thomas E. Watts & Mary E. Watts v. Commissioner (2020)
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2020 T.C. Memo. 145Michael C. Giambrone v. Commissioner (2020)
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2020 T.C. Memo. 146John M. Coleman v. Commissioner (2020)
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2020 T.C. Memo. 147Ram Ratan Sharma & Shakuntala Sharma v. Commissioner (2020)
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2020 T.C. Memo. 148Glade Creek Partners, LLC, Sequatchie Holdings, LLC, Tax Matters Partner v. Commissioner (2020)
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2020 T.C. Memo. 149Colleen Michelle Leith, and Oraine J. Leith, Intervenor v. Commissioner (2020)
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2020 T.C. Memo. 152Brett John Ball v. Commissioner (2020)
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2020 T.C. Memo. 153Anthony M. Kissling & Suzanne R. Kissling v. Commissioner (2020)
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2020 T.C. Memo. 154Gurpreet S. Padda & Pamela B. Kane v. Commissioner (2020)
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2020 T.C. Memo. 155Vahik Aghadjanian v. Commissioner (2020)
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2020 T.C. Memo. 156Lisa A. Bruno v. Commissioner (2020)
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2020 T.C. Memo. 157George Fakiris v. Commissioner (2020)
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2020 T.C. Memo. 158Douglas H. Cutting v. Commissioner (2020)
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2020 T.C. Memo. 159Kumar Rajagopalan & Susamma Kumar v. Commissioner (2020)
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