Volume 1999

Docket Number: No. 9382-83, No. 17646-83, No. 4201-84, No. 7323-84, No. 15907-84, No. 20119-84, No. 40159-84, No. 22783-85, No. 30010-85, No. 30979-85, No. 29643-86, No. 35608-86, No. 19464-92, No. 621-94, No. 7205-94, No. 9532-94, No. 17992-95, No. 17993-95

Epco, Inc. v. Commissioner

Date Filed: March 31st, 1999

Citations: 1999 T.C. Memo. 103, 77 T.C.M. 1731, 1999 Tax Ct. Memo LEXIS 119

Docket Number: No. 25248-93

German v. Commissioner

Date Filed: March 31st, 1999

Citations: 1999 T.C. Memo. 104, 77 T.C.M. 1738, 1999 Tax Ct. Memo LEXIS 120

Docket Number: No. 12954-96

Cologne v. Commissioner

Date Filed: March 31st, 1999

Citations: 1999 T.C. Memo. 102, 77 T.C.M. 1728, 1999 Tax Ct. Memo LEXIS 121

Docket Number: No. 12298-97

Haskins v. Commissioner

Date Filed: April 1st, 1999

Citations: 1999 T.C. Memo. 106, 77 T.C.M. 1741, 1999 Tax Ct. Memo LEXIS 123

Docket Number: No. 20279-97

Williams v. Commissioner

Date Filed: April 1st, 1999

Citations: 1999 T.C. Memo. 105, 77 T.C.M. 1740, 1999 Tax Ct. Memo LEXIS 122

Docket Number: No. 17320-97

Pottorf v. Commissioner

Date Filed: April 1st, 1999

Citations: 1999 T.C. Memo. 107, 77 T.C.M. 1743, 1999 Tax Ct. Memo LEXIS 124

Docket Number: No. 19636-95

Pizza Indus., Inc. v. Commissioner

Date Filed: April 2nd, 1999

Citations: 1999 T.C. Memo. 108, 77 T.C.M. 1745, 1999 Tax Ct. Memo LEXIS 125

Docket Number: No. 9942-97

Dishal v. Commissioner

Date Filed: April 2nd, 1999

Citations: 1999 T.C. Memo. 110, 77 T.C.M. 1752, 1999 Tax Ct. Memo LEXIS 128

Docket Number: No. 687-97

Ryan v. Commissioner

Date Filed: April 2nd, 1999

Citations: 1999 T.C. Memo. 109, 77 T.C.M. 1749, 1999 Tax Ct. Memo LEXIS 126

Docket Number: No. 1274-96

Newbern v. Commissioner

Date Filed: April 2nd, 1999

Citations: 1999 T.C. Memo. 112, 77 T.C.M. 1757, 1999 Tax Ct. Memo LEXIS 129

Docket Number: No. 3792-87, No. 12619-90

Geary v. Commissioner

Date Filed: April 2nd, 1999

Citations: 1999 T.C. Memo. 111, 77 T.C.M. 1754, 1999 Tax Ct. Memo LEXIS 127

Docket Number: No. 7380-97

Worthington v. Commissioner

Date Filed: April 5th, 1999

Citations: 1999 T.C. Memo. 113, 77 T.C.M. 1759, 1999 Tax Ct. Memo LEXIS 130

Docket Number: No. 22005-97

Sik v. Commissioner

Date Filed: April 6th, 1999

Citations: 1999 T.C. Memo. 120, 77 T.C.M. 1790, 1999 Tax Ct. Memo LEXIS 136

Docket Number: No. 17433-97

Allen v. Commissioner

Date Filed: April 6th, 1999

Citations: 1999 T.C. Memo. 118, 77 T.C.M. 1777, 1999 Tax Ct. Memo LEXIS 135

Docket Number: No. 243-97

Flanagin v. Commissioner

Date Filed: April 6th, 1999

Citations: 1999 T.C. Memo. 116, 77 T.C.M. 1763, 1999 Tax Ct. Memo LEXIS 132

Docket Number: No. 12585-97

Phillip Lee and Carolyn F. Allen v. Commissioner

Date Filed: April 6th, 1999

Citations: 1999 T.C. Memo. 118

Docket Number: 243-97

Estate of Grant v. Commissioner

Date Filed: April 6th, 1999

Citations: 1999 T.C. Memo. 115, 77 T.C.M. 1762, 1999 Tax Ct. Memo LEXIS 137

Docket Number: No. 13427-98

Butcher v. Commissioner

Date Filed: April 6th, 1999

Citations: 1999 T.C. Memo. 114, 77 T.C.M. 1761, 1999 Tax Ct. Memo LEXIS 133

Docket Number: No. 12358-97

Estate of Kaufman v. Commissioner

Date Filed: April 6th, 1999

Citations: 1999 T.C. Memo. 119, 77 T.C.M. 1779, 1999 Tax Ct. Memo LEXIS 134

Docket Number: No. 17050-97

Burditt v. Commissioner

Date Filed: April 6th, 1999

Citations: 1999 T.C. Memo. 117, 77 T.C.M. 1767, 1999 Tax Ct. Memo LEXIS 131

Docket Number: No. 916-96

Stewart v. Commissioner

Date Filed: April 12th, 1999

Citations: 1999 T.C. Memo. 121, 77 T.C.M. 1792, 1999 Tax Ct. Memo LEXIS 138

Docket Number: No. 23541-97

Sherrer v. Commissioner

Date Filed: April 14th, 1999

Citations: 1999 T.C. Memo. 122, 77 T.C.M. 1795, 1999 Tax Ct. Memo LEXIS 108

Docket Number: No. 15292-96

Basham v. Commissioner

Date Filed: April 16th, 1999

Citations: 1999 T.C. Memo. 123, 77 T.C.M. 1808, 1999 Tax Ct. Memo LEXIS 149

Docket Number: No. 24676-96

Whitley v. Commissioner

Date Filed: April 16th, 1999

Citations: 1999 T.C. Memo. 124, 77 T.C.M. 1810, 1999 Tax Ct. Memo LEXIS 139

Docket Number: No. 12947-97

Pettid v. Commissioner

Date Filed: April 16th, 1999

Citations: 1999 T.C. Memo. 126, 77 T.C.M. 1816, 1999 Tax Ct. Memo LEXIS 177

Docket Number: No 3716-97

Johnson v. Commissioner

Date Filed: April 19th, 1999

Citations: 1999 T.C. Memo. 127, 77 T.C.M. 1825, 1999 Tax Ct. Memo LEXIS 147

Docket Number: No. 23702-96

Jones v. Commissioner

Date Filed: April 19th, 1999

Citations: 1999 T.C. Memo. 125, 77 T.C.M. 1813, 1999 Tax Ct. Memo LEXIS 148

Docket Number: No. 22579-96

Estate of Rodgers v. Commissioner

Date Filed: April 20th, 1999

Citations: 1999 T.C. Memo. 129, 77 T.C.M. 1831, 1999 Tax Ct. Memo LEXIS 179

Docket Number: No. 761-92

Havens v. Commissioner

Date Filed: April 20th, 1999

Citations: 1999 T.C. Memo. 128, 77 T.C.M. 1829, 1999 Tax Ct. Memo LEXIS 178

Docket Number: No. 3584-98

Robertson v. Commissioner

Date Filed: April 20th, 1999

Citations: 1999 T.C. Memo. 130, 77 T.C.M. 1849, 1999 Tax Ct. Memo LEXIS 180

Docket Number: No. 15586-88

Vitale v. Commissioner

Date Filed: April 22nd, 1999

Citations: 1999 T.C. Memo. 131, 77 T.C.M. 1869, 1999 Tax Ct. Memo LEXIS 181

Docket Number: No. 346-97

McDaniel v. Commissioner

Date Filed: April 22nd, 1999

Citations: 1999 T.C. Memo. 133, 77 T.C.M. 1880, 1999 Tax Ct. Memo LEXIS 184

Docket Number: No. 1622-98

Buda v. Commissioner

Date Filed: April 22nd, 1999

Citations: 1999 T.C. Memo. 132, 77 T.C.M. 1878, 1999 Tax Ct. Memo LEXIS 182

Docket Number: No. 16309-96

GAC Produce Co. v. Commissioner

Date Filed: April 22nd, 1999

Citations: 1999 T.C. Memo. 134, 77 T.C.M. 1890, 1999 Tax Ct. Memo LEXIS 183

Docket Number: No. 26700-95; No. 9347-96

Affiliated Foods, Inc. v. Commissioner of Internal Revenue

Date Filed: April 22nd, 1999

Citations: 1999 T.C. Memo. 136, 77 T.C.M. 1912, 1999 Tax Ct. Memo LEXIS 150

Docket Number: No. 25703-93

Frederick v. Commissioner of Internal Revenue

Date Filed: April 22nd, 1999

Citations: 1999 T.C. Memo. 135, 77 T.C.M. 1909, 1999 Tax Ct. Memo LEXIS 151

Docket Number: No. 6907-96

Poston v. Commissioner

Date Filed: April 26th, 1999

Citations: 1999 T.C. Memo. 137, 77 T.C.M. 1913, 1999 Tax Ct. Memo LEXIS 153

Docket Number: No. 14172-98

Dickie v. Commissioner

Date Filed: April 26th, 1999

Citations: 1999 T.C. Memo. 138, 77 T.C.M. 1916, 1999 Tax Ct. Memo LEXIS 152

Docket Number: No. 9614-98; No. 9615-98

Jackson v. Commissioner

Date Filed: April 26th, 1999

Citations: 1999 T.C. Memo. 139, 77 T.C.M. 1919, 1999 Tax Ct. Memo LEXIS 154

Docket Number: No. 11724-98

Wilson v. Commissioner

Date Filed: April 29th, 1999

Citations: 1999 T.C. Memo. 141, 77 T.C.M. 1923, 1999 Tax Ct. Memo LEXIS 157

Docket Number: No. 12687-97

Price v. Commissioner

Date Filed: April 29th, 1999

Citations: 1999 T.C. Memo. 142, 77 T.C.M. 1928, 1999 Tax Ct. Memo LEXIS 155

Docket Number: No. 18727-96

Kelly v. Commissioner

Date Filed: April 29th, 1999

Citations: 1999 T.C. Memo. 140, 77 T.C.M. 1920, 1999 Tax Ct. Memo LEXIS 156

Docket Number: No. 8983-97

San Francisco Wesco Polymers, Inc. v. Commissioner

Date Filed: April 30th, 1999

Citations: 1999 T.C. Memo. 146, 77 T.C.M. 1945, 1999 Tax Ct. Memo LEXIS 161

Docket Number: No. 7750-98

Drozdowski v. Commissioner

Date Filed: April 30th, 1999

Citations: 1999 T.C. Memo. 143, 77 T.C.M. 1935, 1999 Tax Ct. Memo LEXIS 162

Docket Number: No. 3034-97

Estate of Horstmeier v. Commissioner

Date Filed: April 30th, 1999

Citations: 1999 T.C. Memo. 145, 77 T.C.M. 1940, 1999 Tax Ct. Memo LEXIS 160

Docket Number: No. 19908-96

Juskuv v. Commissioner

Date Filed: April 30th, 1999

Citations: 1999 T.C. Memo. 144, 77 T.C.M. 1937, 1999 Tax Ct. Memo LEXIS 158

Docket Number: No. 10725-97

Griesmer v. Commissioner

Date Filed: April 30th, 1999

Citations: 1999 T.C. Memo. 147, 77 T.C.M. 1948, 1999 Tax Ct. Memo LEXIS 159

Docket Number: No. 15785-98

Larry D. Bowen Family Found. v. Commissioner

Date Filed: May 3rd, 1999

Citations: 1999 T.C. Memo. 149, 77 T.C.M. 1954, 1999 Tax Ct. Memo LEXIS 186

Docket Number: No. 23088-96X

Gosling v. Commissioner

Date Filed: May 3rd, 1999

Citations: 1999 T.C. Memo. 148, 77 T.C.M. 1951, 1999 Tax Ct. Memo LEXIS 185

Docket Number: No. 22586-97

KLAUE v. COMMISSIONER

Date Filed: May 4th, 1999

Citations: 1999 T.C. Memo. 151, 77 T.C.M. 1961, 1999 Tax Ct. Memo LEXIS 187

Docket Number: No. 13941-97; No. 20041-97

Kohn v. Commissioner

Date Filed: May 4th, 1999

Citations: 1999 T.C. Memo. 150, 77 T.C.M. 1957, 1999 Tax Ct. Memo LEXIS 188

Docket Number: No. 5390-95

DEXSIL CORP. v. COMMISSIONER

Date Filed: May 5th, 1999

Citations: 1999 T.C. Memo. 155, 77 T.C.M. 1973, 1999 Tax Ct. Memo LEXIS 190

Docket Number: No. 1349-93

Fontanilla v. Commissioner

Date Filed: May 5th, 1999

Citations: 1999 T.C. Memo. 156, 77 T.C.M. 1977, 1999 Tax Ct. Memo LEXIS 191

Docket Number: No. 2384-98

Johnson v. Commissioner

Date Filed: May 5th, 1999

Citations: 1999 T.C. Memo. 153, 77 T.C.M. 1966, 1999 Tax Ct. Memo LEXIS 192

Docket Number: No. 14003-97

Hopkinson v. Commissioner

Date Filed: May 5th, 1999

Citations: 1999 T.C. Memo. 154, 77 T.C.M. 1968, 1999 Tax Ct. Memo LEXIS 189

Docket Number: No. 9931-97

Hawes v. Commissioner

Date Filed: May 5th, 1999

Citations: 1999 T.C. Memo. 152, 77 T.C.M. 1965, 1999 Tax Ct. Memo LEXIS 193

Docket Number: No. 10611-98

Kruse v. Commissioner

Date Filed: May 7th, 1999

Citations: 1999 T.C. Memo. 157, 77 T.C.M. 1980, 1999 Tax Ct. Memo LEXIS 194

Docket Number: No. 15352-95

Ambroselli v. Commissioner

Date Filed: May 11th, 1999

Citations: 1999 T.C. Memo. 158, 77 T.C.M. 1983, 1999 Tax Ct. Memo LEXIS 195

Docket Number: No. 8355-97

James v. Commissioner

Date Filed: May 12th, 1999

Citations: 1999 T.C. Memo. 160, 77 T.C.M. 1995, 1999 Tax Ct. Memo LEXIS 196

Docket Number: No. 13599-97

Mifsud v. Commissioner

Date Filed: May 12th, 1999

Citations: 1999 T.C. Memo. 159, 77 T.C.M. 1985, 1999 Tax Ct. Memo LEXIS 197

Docket Number: No. 12569-97

Johnson v. Commissioner

Date Filed: May 13th, 1999

Citations: 1999 T.C. Memo. 162, 77 T.C.M. 2005, 1999 Tax Ct. Memo LEXIS 198

Docket Number: No. 14639-97

Roblene, Inc. v. Commissioner

Date Filed: May 13th, 1999

Citations: 1999 T.C. Memo. 161, 77 T.C.M. 1998, 1999 Tax Ct. Memo LEXIS 199

Docket Number: No. 21576-95R

Fujita v. Commissioner

Date Filed: May 14th, 1999

Citations: 1999 T.C. Memo. 164, 77 T.C.M. 2015, 1999 Tax Ct. Memo LEXIS 201

Docket Number: No. 252-98

Richards v. Commissioner

Date Filed: May 14th, 1999

Citations: 1999 T.C. Memo. 163, 77 T.C.M. 2006, 1999 Tax Ct. Memo LEXIS 200

Docket Number: No. 12430-97

Tate Family Found. v. Commissioner

Date Filed: May 17th, 1999

Citations: 1999 T.C. Memo. 165, 77 T.C.M. 2016, 1999 Tax Ct. Memo LEXIS 202

Docket Number: No. 23092-96X

Hastings v. Commissioner

Date Filed: May 18th, 1999

Citations: 1999 T.C. Memo. 167, 77 T.C.M. 2024, 1999 Tax Ct. Memo LEXIS 205

Docket Number: 2032-97

Vidmar v. Commissioner

Date Filed: May 18th, 1999

Citations: 1999 T.C. Memo. 168, 77 T.C.M. 2030, 1999 Tax Ct. Memo LEXIS 203

Docket Number: No. 12730-98

Tamaki Found. v. Commissioner

Date Filed: May 18th, 1999

Citations: 1999 T.C. Memo. 166, 77 T.C.M. 2020, 1999 Tax Ct. Memo LEXIS 206

Docket Number: No. 23089-96X

Rasco v. Commissioner

Date Filed: May 18th, 1999

Citations: 1999 T.C. Memo. 169, 77 T.C.M. 2031, 1999 Tax Ct. Memo LEXIS 204

Docket Number: No. 8935-98

Ulanoff v. Commissioner

Date Filed: May 19th, 1999

Citations: 1999 T.C. Memo. 170, 77 T.C.M. 2034, 1999 Tax Ct. Memo LEXIS 207

Docket Number: No. 15253-87; No. 24339-95

Alsop v. Commissioner

Date Filed: May 20th, 1999

Citations: 1999 T.C. Memo. 172, 77 T.C.M. 2050, 1999 Tax Ct. Memo LEXIS 208

Docket Number: No. 8908-94; No. 10899-97; No. 10900-97; No. 10901-97

Barnett v. Commissioner

Date Filed: May 20th, 1999

Citations: 1999 T.C. Memo. 173, 77 T.C.M. 2054, 1999 Tax Ct. Memo LEXIS 209

Docket Number: No. 2311-98

Toushin v. Commissioner

Date Filed: May 20th, 1999

Citations: 1999 T.C. Memo. 171, 77 T.C.M. 2045, 1999 Tax Ct. Memo LEXIS 210

Docket Number: No. 21724-92

Udoh v. Commissioner

Date Filed: May 21st, 1999

Citations: 1999 T.C. Memo. 174, 77 T.C.M. 2056, 1999 Tax Ct. Memo LEXIS 211

Docket Number: No. 22424-97

Emert v. Commissioner

Date Filed: May 24th, 1999

Citations: 1999 T.C. Memo. 175, 77 T.C.M. 2060, 1999 Tax Ct. Memo LEXIS 212

Docket Number: No. 9817-96

Hartman v. Commissioner

Date Filed: May 25th, 1999

Citations: 1999 T.C. Memo. 176, 77 T.C.M. 2061, 1999 Tax Ct. Memo LEXIS 213

Docket Number: No. 23228-95

Rakow v. Commissioner

Date Filed: May 27th, 1999

Citations: 1999 T.C. Memo. 177, 77 T.C.M. 2066, 1999 Tax Ct. Memo LEXIS 214

Docket Number: No. 18975-96

Provost v. Commissioner

Date Filed: May 28th, 1999

Citations: 1999 T.C. Memo. 178, 77 T.C.M. 2073, 1999 Tax Ct. Memo LEXIS 216

Docket Number: No. 5772-98

Marinovich v. Commissioner

Date Filed: May 28th, 1999

Citations: 1999 T.C. Memo. 179, 77 T.C.M. 2075, 1999 Tax Ct. Memo LEXIS 215

Docket Number: No. 36934-86; No. 21754-89

Estate of Chamberlain v. Commissioner

Date Filed: June 1st, 1999

Citations: 1999 T.C. Memo. 181, 77 T.C.M. 2080, 1999 Tax Ct. Memo LEXIS 217

Docket Number: No. 2999-97

Kinkade v. Commissioner

Date Filed: June 1st, 1999

Citations: 1999 T.C. Memo. 180, 77 T.C.M. 2077, 1999 Tax Ct. Memo LEXIS 219

Docket Number: No. 604-98

Malachinski v. Commissioner

Date Filed: June 1st, 1999

Citations: 1999 T.C. Memo. 182, 77 T.C.M. 2092, 1999 Tax Ct. Memo LEXIS 218

Docket Number: No. 13501-94

Mann Constr. Co. v. Commissioner

Date Filed: June 3rd, 1999

Citations: 1999 T.C. Memo. 183, 77 T.C.M. 2098, 1999 Tax Ct. Memo LEXIS 220

Docket Number: No. 27187-96

Lyle v. Commissioner

Date Filed: June 7th, 1999

Citations: 1999 T.C. Memo. 184, 77 T.C.M. 2106, 1999 Tax Ct. Memo LEXIS 221

Docket Number: No. 18428-97

Connor v. Commissioner

Date Filed: June 7th, 1999

Citations: 1999 T.C. Memo. 185, 77 T.C.M. 2111, 1999 Tax Ct. Memo LEXIS 222

Docket Number: No. 3552-98

Noe v. Commissioner

Date Filed: June 8th, 1999

Citations: 1999 T.C. Memo. 187, 77 T.C.M. 2115, 1999 Tax Ct. Memo LEXIS 224

Docket Number: No. 19177-97

Hart v. Commissioner

Date Filed: June 8th, 1999

Citations: 1999 T.C. Memo. 186, 77 T.C.M. 2113, 1999 Tax Ct. Memo LEXIS 223

Docket Number: No. 9355-98

Dipierro v. Commissioner

Date Filed: June 9th, 1999

Citations: 1999 T.C. Memo. 189, 77 T.C.M. 2132, 1999 Tax Ct. Memo LEXIS 226

Docket Number: No. 12950-97

Pridgen v. Commissioner

Date Filed: June 9th, 1999

Citations: 1999 T.C. Memo. 188, 77 T.C.M. 2117, 1999 Tax Ct. Memo LEXIS 225

Docket Number: No. 2048-97; No. 2075-97

Baxter v. Commissioner

Date Filed: June 10th, 1999

Citations: 1999 T.C. Memo. 190, 77 T.C.M. 2137, 1999 Tax Ct. Memo LEXIS 228

Docket Number: No. 18403-97; No. 18749-97

Blush v. Commissioner

Date Filed: June 10th, 1999

Citations: 1999 T.C. Memo. 191, 77 T.C.M. 2140, 1999 Tax Ct. Memo LEXIS 227

Docket Number: No. 3637-98

Muhich v. Commissioner

Date Filed: June 14th, 1999

Citations: 1999 T.C. Memo. 192, 77 T.C.M. 2143, 1999 Tax Ct. Memo LEXIS 229

Docket Number: No. 21561-97; No. 21562-97

Martin v. Commissioner

Date Filed: June 15th, 1999

Citations: 1999 T.C. Memo. 193, 77 T.C.M. 2152, 1999 Tax Ct. Memo LEXIS 230

Docket Number: No. 18241-97; No. 18247-97

Freidus v. Commissioner

Date Filed: June 16th, 1999

Citations: 1999 T.C. Memo. 195, 77 T.C.M. 2159, 1999 Tax Ct. Memo LEXIS 232

Docket Number: No. 24197-97

Coloney v. Commissioner

Date Filed: June 16th, 1999

Citations: 1999 T.C. Memo. 194, 77 T.C.M. 2156, 1999 Tax Ct. Memo LEXIS 231

Docket Number: No. 23087-97