Recently added articles from United States. Tax Court. Reports:
PSB HOLDINGS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
Nov 01, 2007; ... Docket No. 14724-05. Filed November 1, 2007. P is the holding company of an affiliated group of corporations that files consolidated Federal income tax returns. The other members are Fs wholly owned bank (B) and B's wholly owned investment company (IC). Both B and IC own taxexempt ...
SHERREL AND LESLIE STEPHEN JONES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
Nov 01, 2007; ... Docket No. 20253-04. Filed November 1, 2007. In 1997, P, an attorney practicing in Oklahoma, donated to a university library photocopied materials received from the Government in connection with P's representation of a criminal defendant. Held: Under Oklahoma law, an attorney does not ...
MICHAEL V. SEVERO AND GEORGINA C. SEVERO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
Nov 01, 2007; ... Docket No. 6346-06L. Filed November 15, 2007. With the late filing of their 1990 joint Federal income tax return, petitioners failed to pay most of the $63,499 tax reported due. In 1994, petitioners filed a bankruptcy petition. In 1998, petitioners received a bankruptcy discharge order ....
TOBIAS WEISS AND GERTRUDE O. WEISS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
Nov 01, 2007; ... Docket No. 3521-07. Filed December 26, 2007. Held, qualified dividends are properly included in the calculation of alternative minimum tax. Tobias Weiss, for petitioners. Frank W. Louis, for respondent. OPINION THORNTON, Judge: The sole issue for decision ...
PETER P. BALTIC AND KAREN R. BALTIC, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
Nov 01, 2007; ... Docket No. 2826-06L. Filed December 27, 2007. Bs received a notice of deficiency but filed no petition in this Court. R assessed the tax reported and then sent Bs CDP notices that he had filed notices of federal tax hen and intended to collect the unpaid tax by levy. Bs requested a CDP ...