Volume 2005

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Lexis Tax Court Memorandum Decisions (Tax Ct. Memo LEXIS)

3 of 3

Lewis v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 205, 90 T.C.M. 176, 2005 Tax Ct. Memo LEXIS 205
Docket Number: Nos. 15673-87, 18551-88, 29429-88

Lites v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 206, 90 T.C.M. 191, 2005 Tax Ct. Memo LEXIS 206
Docket Number: No. 19906-03L

FPL Group, Inc. v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 208, 90 T.C.M. 202, 2005 Tax Ct. Memo LEXIS 207
Docket Number: No. 5271-96

Allemeier v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 207, 90 T.C.M. 197, 2005 Tax Ct. Memo LEXIS 208
Docket Number: No. 19320-03

Haltom v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 209, 90 T.C.M. 258, 2005 Tax Ct. Memo LEXIS 209
Docket Number: No. 17595-03

FPL Group, inc. v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 210, 90 T.C.M. 263, 2005 Tax Ct. Memo LEXIS 210
Docket Number: No. 5271-96

Dixon v. Comm'r

Date Filed:
Citations: 2005 Tax Ct. Memo LEXIS 302
Docket Number: Docket Nos. 9382-83, 17646-83, 15907-84, 40159-84, 22783-85, 30979-85, 29643-86, 19464-92, 621-94, 9532-94

Wetzel v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 211, 90 T.C.M. 266, 2005 Tax Ct. Memo LEXIS 213
Docket Number: No. 20579-03L

Martinez v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 213, 90 T.C.M. 272, 2005 Tax Ct. Memo LEXIS 211
Docket Number: No. 5130-04

Stewart v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 212, 90 T.C.M. 269, 2005 Tax Ct. Memo LEXIS 212
Docket Number: No. 10829-04

Downey v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 215, 90 T.C.M. 284, 2005 Tax Ct. Memo LEXIS 214
Docket Number: No. 20678-03

Blasius v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 214, 90 T.C.M. 274, 2005 Tax Ct. Memo LEXIS 215
Docket Number: Nos. 4366-01, 4367-01, 4368-01

Martella v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 216, 2005 Tax Ct. Memo LEXIS 216
Docket Number: No. 7504-04

Estate of Kolczynski v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 218, 90 T.C.M. 290, 2005 Tax Ct. Memo LEXIS 219
Docket Number: No. 22096-03

Hunter v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 219, 90 T.C.M. 300, 2005 Tax Ct. Memo LEXIS 217
Docket Number: No. 1397-05

Kaplan v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 217, 90 T.C.M. 296, 2005 Tax Ct. Memo LEXIS 218
Docket Number: No. 3624-04

Simon v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 220, 90 T.C.M. 302, 2005 Tax Ct. Memo LEXIS 220
Docket Number: No. 20258-04

Braun v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 221, 90 T.C.M. 311, 2005 Tax Ct. Memo LEXIS 221
Docket Number: No. 16413-03

Bradley v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 223, 90 T.C.M. 317, 2005 Tax Ct. Memo LEXIS 222
Docket Number: No. 19074-02

Sabath v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 222, 90 T.C.M. 315, 2005 Tax Ct. Memo LEXIS 223
Docket Number: No. 378-04L

Carifee v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 224, 90 T.C.M. 328, 2005 Tax Ct. Memo LEXIS 224
Docket Number: No. 4502-04L

Dieker v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 225, 90 T.C.M. 329, 2005 Tax Ct. Memo LEXIS 225
Docket Number: Nos. 127-04, 128-04, 130-04

Hilen v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 226, 90 T.C.M. 333, 2005 Tax Ct. Memo LEXIS 226
Docket Number: No. 21768-03

Wortmann v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 227, 90 T.C.M. 336, 2005 Tax Ct. Memo LEXIS 227
Docket Number: Nos. 21534-03, 21535-03, 21536-03, 21537-03

Forrest v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 228, 90 T.C.M. 343, 2005 Tax Ct. Memo LEXIS 228
Docket Number: No. 10270-03L

Figler v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 230, 90 T.C.M. 347, 2005 Tax Ct. Memo LEXIS 229
Docket Number: No. 16621-02L

Parker v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 231, 90 T.C.M. 349, 2005 Tax Ct. Memo LEXIS 230
Docket Number: No. 8214-04L

Frazier v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 229, 90 T.C.M. 345, 2005 Tax Ct. Memo LEXIS 231
Docket Number: No. 14372-04L

Egan v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 234, 90 T.C.M. 365, 2005 Tax Ct. Memo LEXIS 233
Docket Number: No. 4568-04

Teymourian v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 232, 90 T.C.M. 352, 2005 Tax Ct. Memo LEXIS 234
Docket Number: No. 18106-03

Estate of Kelley v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 235, 90 T.C.M. 369, 2005 Tax Ct. Memo LEXIS 236
Docket Number: No. 16894-03

Nhuss Trust v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 236, 90 T.C.M. 374, 2005 Tax Ct. Memo LEXIS 235
Docket Number: Nos. 9938-04, 9939-04, 10070-04, 10071-04

Norris v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 237, 90 T.C.M. 381, 2005 Tax Ct. Memo LEXIS 237
Docket Number: No. 20763-04L

Richmond v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 238, 90 T.C.M. 383, 2005 Tax Ct. Memo LEXIS 238
Docket Number: No. 7438-04L

Estate of Espinoza v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 239, 2005 Tax Ct. Memo LEXIS 303
Docket Number: No. 10433-04

Holliday v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 240, 90 T.C.M. 390, 2005 Tax Ct. Memo LEXIS 239
Docket Number: No. 6330-04L

Manjourides v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 242, 90 T.C.M. 396, 2005 Tax Ct. Memo LEXIS 240
Docket Number: No. 19979-04L

Bailey v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 241, 90 T.C.M. 392, 2005 Tax Ct. Memo LEXIS 241
Docket Number: No. 6164-04L

Chickie's & Pete's Inc. v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 243, 90 T.C.M. 399, 2005 Tax Ct. Memo LEXIS 242
Docket Number: No. 6354-04

Korchak v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 244, 2005 Tax Ct. Memo LEXIS 243
Docket Number: No. 22105-03

Etkin v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 245, 90 T.C.M. 417, 2005 Tax Ct. Memo LEXIS 244
Docket Number: Nos. 7627-02L, 17722-03L

Kozack v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 246, 90 T.C.M. 425, 2005 Tax Ct. Memo LEXIS 245
Docket Number: No. 13381-04L

Estate of Maniglia v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 247, 90 T.C.M. 427, 2005 Tax Ct. Memo LEXIS 246
Docket Number: No. 20141-03

Rogers v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 248, 90 T.C.M. 430, 2005 Tax Ct. Memo LEXIS 247
Docket Number: No. 13428-02

Brandenburg v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 249, 90 T.C.M. 433, 2005 Tax Ct. Memo LEXIS 248
Docket Number: No. 16937-04L

Bond v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 251, 90 T.C.M. 445, 2005 Tax Ct. Memo LEXIS 250
Docket Number: No. 14223-04

Green v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 250, 90 T.C.M. 436, 2005 Tax Ct. Memo LEXIS 249
Docket Number: Nos. 178-02, 12108-03

Kolbeck v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 253, 90 T.C.M. 459, 2005 Tax Ct. Memo LEXIS 251
Docket Number: No. 7043-04

Claymont Invs., Inc. v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 254, 90 T.C.M. 462, 2005 Tax Ct. Memo LEXIS 252
Docket Number: Nos. 14384-99, 9129-00

Arnold v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 256, 90 T.C.M. 470, 2005 Tax Ct. Memo LEXIS 253
Docket Number: Nos. 13292-03, 13293-03, 1096-04

Ramsburg v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 252, 90 T.C.M. 447, 2005 Tax Ct. Memo LEXIS 256
Docket Number: No. 6140-03

Pond v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 255, 90 T.C.M. 468, 2005 Tax Ct. Memo LEXIS 257
Docket Number: No. 10911-03

Thomas v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 258, 90 T.C.M. 477, 2005 Tax Ct. Memo LEXIS 254
Docket Number: No. 10824-03

Wilcox v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 257, 90 T.C.M. 475, 2005 Tax Ct. Memo LEXIS 255
Docket Number: No. 5444-04L

Work v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 259, 90 T.C.M. 479, 2005 Tax Ct. Memo LEXIS 258
Docket Number: Nos. 11458-02, 17265-02

Adkins v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 260, 90 T.C.M. 483, 2005 Tax Ct. Memo LEXIS 259
Docket Number: No. 9388-04

Newstat v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 262, 90 T.C.M. 485, 90 T.C.M. 487, 2005 Tax Ct. Memo LEXIS 261
Docket Number: No. 16989-02L

Dostal v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 264, 90 T.C.M. 496, 2005 Tax Ct. Memo LEXIS 262
Docket Number: No. 13090-04L

Magee v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 263, 90 T.C.M. 489, 2005 Tax Ct. Memo LEXIS 263
Docket Number: No. 5682-04L

Doudney v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 267, 90 T.C.M. 509, 2005 Tax Ct. Memo LEXIS 269
Docket Number: Nos. 3548-04, 3549-04

Jordan v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 266, 90 T.C.M. 506, 2005 Tax Ct. Memo LEXIS 270
Docket Number: No. 13351-04

Remler v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 265, 90 T.C.M. 502, 2005 Tax Ct. Memo LEXIS 268
Docket Number: No. 21868-03

Doll v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 269, 90 T.C.M. 517, 2005 Tax Ct. Memo LEXIS 272
Docket Number: No. 19292-03

Higginbotham v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 270, 90 T.C.M. 519, 2005 Tax Ct. Memo LEXIS 273
Docket Number: No. 4945-04L

Winans v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 271, 90 T.C.M. 521, 2005 Tax Ct. Memo LEXIS 274
Docket Number: No. 13984-04L; No. 14242-04L

Sherwood v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 268, 90 T.C.M. 512, 2005 Tax Ct. Memo LEXIS 275
Docket Number: No. 21913-04L

Curci v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 273, 90 T.C.M. 528, 2005 Tax Ct. Memo LEXIS 266
Docket Number: No. 1495-04

Bobbs v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 272, 90 T.C.M. 524, 2005 Tax Ct. Memo LEXIS 265
Docket Number: No. 6465-04

Hightower v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 274, 90 T.C.M. 530, 2005 Tax Ct. Memo LEXIS 264
Docket Number: No. 8679-04

Hennard v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 275, 90 T.C.M. 536, 2005 Tax Ct. Memo LEXIS 267
Docket Number: No. 17170-04

Hauge v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 276, 90 T.C.M. 538, 2005 Tax Ct. Memo LEXIS 271
Docket Number: No. 21324-03

Bonaccorso v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 278, 90 T.C.M. 554, 2005 Tax Ct. Memo LEXIS 276
Docket Number: No. 8003-04

Blocker v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 279, 90 T.C.M. 555, 2005 Tax Ct. Memo LEXIS 277
Docket Number: No. 3129-04L

K & M La Botica Pharm., Inc. v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 277, 90 T.C.M. 543, 2005 Tax Ct. Memo LEXIS 278
Docket Number: Nos. 10500-99, 17346-99, 17725-99, 8134-00

Stejskal v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 280, 90 T.C.M. 557, 2005 Tax Ct. Memo LEXIS 279
Docket Number: Nos. 2275-04, 2276-04, 2277-04, 2278-04

Silver v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 281, 90 T.C.M. 559, 2005 Tax Ct. Memo LEXIS 280
Docket Number: No. 15740-04

Coburn v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 283, 90 T.C.M. 563, 2005 Tax Ct. Memo LEXIS 281
Docket Number: No. 6695-04

Scanlon White, Inc. v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 282, 90 T.C.M. 561, 2005 Tax Ct. Memo LEXIS 282
Docket Number: No. 1958-05

Estate of Weiss v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 284, 90 T.C.M. 566, 2005 Tax Ct. Memo LEXIS 283
Docket Number: No. 647-95

S. Cmty. Ass'n v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 285, 90 T.C.M. 568, 2005 Tax Ct. Memo LEXIS 284
Docket Number: No. 10959-03X

Deihl v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 287, 90 T.C.M. 579, 2005 Tax Ct. Memo LEXIS 285
Docket Number: Nos. 11136-02, 16293-02, 1024-03

Crandall v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 286, 90 T.C.M. 573, 2005 Tax Ct. Memo LEXIS 286
Docket Number: No. 7599-03L

Call v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 289, 90 T.C.M. 601, 2005 Tax Ct. Memo LEXIS 287
Docket Number: No. 19609-03L

Cox v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 288, 90 T.C.M. 599, 2005 Tax Ct. Memo LEXIS 288
Docket Number: No. 11813-03

Carrillo v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 290, 90 T.C.M. 608, 2005 Tax Ct. Memo LEXIS 289
Docket Number: No. 2593-04L

Wright v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 291, 90 T.C.M. 615, 2005 Tax Ct. Memo LEXIS 290
Docket Number: No. 4311-04L

Clark v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 292, 90 T.C.M. 620, 2005 Tax Ct. Memo LEXIS 291
Docket Number: No. 9559-04

Pomerantz v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 295, 90 T.C.M. 628, 2005 Tax Ct. Memo LEXIS 293
Docket Number: No. 5218-05L

Parker v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 294, 90 T.C.M. 626, 2005 Tax Ct. Memo LEXIS 294
Docket Number: No. 2712-00L

Burke v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 297, 90 T.C.M. 635, 2005 Tax Ct. Memo LEXIS 297
Docket Number: No. 14904-04

Estate of Hughes v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 296, 90 T.C.M. 630, 2005 Tax Ct. Memo LEXIS 298
Docket Number: No. 21395-03

Christensen v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 299, 90 T.C.M. 642, 2005 Tax Ct. Memo LEXIS 299
Docket Number: No. 7387-05

Bichindaritz v. Comm'r

Date Filed:
Citations: 2005 T.C. Memo. 298, 90 T.C.M. 639, 2005 Tax Ct. Memo LEXIS 300
Docket Number: No. 16098-03
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