United States. Tax Court. Reports

Keith and Cherie Orum, Petitioners V. Commissioner of Internal Revenue, Respondent

In the Orum v. Commr. case, the petitioners filed federal income tax returns for 1998 and 1999 but did not make full payment of the tax liabilities. The IRS sent the petitioners by certified mail a Notice of Intent to Levy and Notice of Your Right to a Hearing for 1998. The Tax Court held that the June 23, 2000, notice of intent to levy was sent to the last known address of petitioners. The court granted the IRS' motion to dismiss for lack of jurisdiction. The petitioners did not file a Secti...

Jack A. Fleischli, A.K.A. Jack Forbes, Petitioner V. Commissioner of Internal Revenue, Respondent

In the Fleischli v. Commr. case, in 2000, the petitioner had a net profit of more than $16,000 from the practice of law. The petitioner also earned $13,435 from acting activities and had acting-related expenses of $17,878 for 2000. A qualified performing artist may deduct from gross income employee business expenses related to his or her work as a performing artist if, inter alia, the individual has adjusted gross income of not more than $16,000. The petitioner contends that adjusted gross in...

Diana Van Arsdalen, F.K.A. Diana Murray, Petitioner V. Commissioner of Internal Revenue, Respondent

In the Van Arsdalen v. Commr. case, the petitioner filed with the Tax Court a petition for determination of relief from joint and several liability on a joint return. The Tax Court held that neither Section 6015 nor Rule 325, Tax Court Rules of Practice and Procedure, precludes a nonelecting spouse from intervening in a proceeding before the Court for the purpose of supporting the electing spouse's claim for relief. The Court held further that the petitioner's motion to strike will be granted...

James M. Robinette, Petitioner V. Commissioner of Internal Revenue, Respondent

In the Robinette v. Commr. case, on October 31, 1995, the petitioner and the IRS entered into an offer-in-compromise. The terms of the offer-in-compromise required the petitioner to, among other things, timely file his 1995 through 1999 tax returns. The IRS' records indicate that the IRS received all of the petitioner's returns except for his 1998 return. The IRS declared the petitioner's offer-in-compromise in default. After a hearing in which the petitioner raised the issue of compliance wi...

Estate of Algerine Allen Smith, Deceased, James Allen Smith, Executor, Petitioner V. Commissioner of Internal Revenue, Respondent

In the Estate of Smith v. Commr. case, on January 24, 2002, the Tax Court entered a decision that there was an overpayment of $238,847.24 regarding the executor's estate tax liability. The IRS issued refunds to the executor which were less than the overpayment amount and interest thereon. The Tax Court held that an overpayment by definition is the amount by which payments exceed the tax and interest for the period of underpayment. The amount of refund should not have been reduced for underpay...

Harbor Cove Marina Partners Partnership, Robert A. Collins, a Partner Other Than the Tax Matters Partner, Petitioner V. Commissioner of Internal Revenue, Respondent

In the Harbor Cove Marina Partners Partnership v. Commr. case, on account of dissension that consistently occurred between a managing partner (S) and a partner (P) as to a general partnership's operation of the marina, the managing partner dissolved the partnership. The Tax Court held that the general partnership did not terminate for federal tax purposes during 1998. As of the end of that year, the partnership's winding up of its affairs in complete cessation of its business operation was de...

Michael Zarky, Petitioner V. Commissioner of Internal Revenue, Respondent

In the Zarky v. Commr. case, the petitioner did not file a federal income tax return for 1999. Within 3 years of the due date of that return, the IRS mailed a notice of deficiency to the petitioner for 1999. Following the IRS' concession that the petitioner had no tax liability but had a $270 overpayment for 1999, the parties dispute whether the petitioner is entitled to that overpayment. The $270 had been withheld from interest payments which were made to the petitioner during 1999. The Tax ...

Lawrence G. Williams, Petitioner V. Commissioner of Internal Revenue, Respondent

In the Williams v. Commr. case, the Tax Court held that the petitioner, an individual S corporation shareholder, filed for bankruptcy before the corporation's yearend, operating losses sustained by the corporation during the year in which he filed for bankruptcy are reported by the bankruptcy estate, not the petitioner, because income or loss of an S corporation is determined as of the last day of the corporation's taxable year. The court held further that net operating losses to which the pe...