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Volume 2006

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Tax Court Memorandum Opinions (T.C. Memo.)

1 of 3

Merendino v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 2, 91 T.C.M. 646, 2006 Tax Ct. Memo LEXIS 2
Docket Number: No. 8265-04

Svoboda v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 1, 91 T.C.M. 643, 2006 Tax Ct. Memo LEXIS 1
Docket Number: No. 3176-04

Ackerman v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 3, 91 T.C.M. 651, 2006 Tax Ct. Memo LEXIS 3
Docket Number: No. 14215-03

Madden v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 4, 91 T.C.M. 652, 2006 Tax Ct. Memo LEXIS 4
Docket Number: No. 17104-04

Ly v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 5, 91 T.C.M. 675, 2006 Tax Ct. Memo LEXIS 5
Docket Number: No. 5183-05

Bullock v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 6, 91 T.C.M. 658, 2006 Tax Ct. Memo LEXIS 6
Docket Number: No. 6713-02L

Salazar v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 7, 91 T.C.M. 659, 2006 Tax Ct. Memo LEXIS 8
Docket Number: No. 2203-05L

Taye-Channell v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 8, 91 T.C.M. 662, 2006 Tax Ct. Memo LEXIS 7
Docket Number: No. 4166-04

Kendrix v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 9, 91 T.C.M. 666, 2006 Tax Ct. Memo LEXIS 10
Docket Number: No. 2303-04

Forbes v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 10, 91 T.C.M. 672, 2006 Tax Ct. Memo LEXIS 11
Docket Number: No. 11238-05L

Allen v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 11, 91 T.C.M. 673, 2006 Tax Ct. Memo LEXIS 12
Docket Number: No. 20970-03

Tribune Co. v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 12, 91 T.C.M. 678, 2006 Tax Ct. Memo LEXIS 13
Docket Number: No. 17443-02

Giles v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 15, 91 T.C.M. 684, 2006 Tax Ct. Memo LEXIS 14
Docket Number: No. 16640-03

Kenton v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 13, 91 T.C.M. 679, 2006 Tax Ct. Memo LEXIS 15
Docket Number: No. 5535-04

Maher v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 14, 91 T.C.M. 681, 2006 Tax Ct. Memo LEXIS 16
Docket Number: No. 9938-03

Kaplan v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 16, 91 T.C.M. 695, 2006 Tax Ct. Memo LEXIS 64
Docket Number: Nos. 20716-03, 20717-03, 20718-03

Motsko v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 17, 2006 Tax Ct. Memo LEXIS 151
Docket Number: No. 4624-03

Parlin v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 18, 91 T.C.M. 715, 2006 Tax Ct. Memo LEXIS 17
Docket Number: No. 4904-05

Joseph v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 20, 91 T.C.M. 725, 2006 Tax Ct. Memo LEXIS 19
Docket Number: No. 6799-04L

Reese v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 21, 91 T.C.M. 728, 2006 Tax Ct. Memo LEXIS 20
Docket Number: No. 1174-05L

Fox v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 22, 91 T.C.M. 731, 2006 Tax Ct. Memo LEXIS 21
Docket Number: No. 8340-03

168 Garment, Inc. v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 23, 91 T.C.M. 734, 2006 Tax Ct. Memo LEXIS 22
Docket Number: Nos. 9243-04, 17152-04, 17153-04

Deutsch v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 27, 91 T.C.M. 754, 2006 Tax Ct. Memo LEXIS 26
Docket Number: No. 3583-05L

Melnik v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 25, 91 T.C.M. 741, 2006 Tax Ct. Memo LEXIS 23
Docket Number: Nos. 13392-01, 13395-01

Musselman v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 26, 91 T.C.M. 753, 2006 Tax Ct. Memo LEXIS 25
Docket Number: No. 7170-05

Campbell v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 24, 91 T.C.M. 735, 2006 Tax Ct. Memo LEXIS 24
Docket Number: No. 6772-04

Allemeier v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 28, 2006 Tax Ct. Memo LEXIS 27
Docket Number: No. 19320-03

Sherer v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 29, 91 T.C.M. 759, 2006 Tax Ct. Memo LEXIS 29
Docket Number: No. 15976-04L

Galyen v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 30, 91 T.C.M. 762, 2006 Tax Ct. Memo LEXIS 30
Docket Number: No. 5092-04

Krasner v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 31, 91 T.C.M. 765, 2006 Tax Ct. Memo LEXIS 31
Docket Number: No. 4702-04

Ferguson v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 32, 91 T.C.M. 785, 2006 Tax Ct. Memo LEXIS 32
Docket Number: No. 18229-04

Anderson v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 33, 91 T.C.M. 791, 2006 Tax Ct. Memo LEXIS 33
Docket Number: No. 13228-04

Estate of Disbrow v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 34, 91 T.C.M. 794, 2006 Tax Ct. Memo LEXIS 34
Docket Number: No. 6739-04

Ron Lykins, Inc. v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 35, 91 T.C.M. 804, 2006 Tax Ct. Memo LEXIS 35
Docket Number: No. 6795-03

PK Ventures, Inc. v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 36, 91 T.C.M. 806, 2006 Tax Ct. Memo LEXIS 36
Docket Number: Nos. 5836-99, 6395-99, 10154-99

Lemann v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 37, 91 T.C.M. 846, 2006 Tax Ct. Memo LEXIS 37
Docket Number: No. 12857-02L

Green v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 39, 91 T.C.M. 858, 2006 Tax Ct. Memo LEXIS 38
Docket Number: Nos. 2475-04, 4970-05

Woods v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 38, 91 T.C.M. 852, 2006 Tax Ct. Memo LEXIS 39
Docket Number: No. 21419-03L

Anschutz Co. v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 40, 91 T.C.M. 860, 2006 Tax Ct. Memo LEXIS 40
Docket Number: No. 6169-03

Ho v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 41, 91 T.C.M. 876, 2006 Tax Ct. Memo LEXIS 41
Docket Number: No. 1291-05L

Parker v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 43, 91 T.C.M. 884, 2006 Tax Ct. Memo LEXIS 42
Docket Number: No. 4053-03L

Stallard v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 42, 91 T.C.M. 881, 2006 Tax Ct. Memo LEXIS 43
Docket Number: No. 17364-05

Cole v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 44, 91 T.C.M. 888, 2006 Tax Ct. Memo LEXIS 44
Docket Number: No. 11968-04

Keenan v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 45, 91 T.C.M. 891, 91 T.C.M. 892, 2006 Tax Ct. Memo LEXIS 45
Docket Number: No. 12396-04

Estate of Kanter v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 46, 91 T.C.M. 894, 2006 Tax Ct. Memo LEXIS 46
Docket Number: No. 16412-05L

Hoang v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 47, 91 T.C.M. 899, 2006 Tax Ct. Memo LEXIS 47
Docket Number: No. 4853-04

Goode v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 48, 91 T.C.M. 901, 2006 Tax Ct. Memo LEXIS 48
Docket Number: No. 9914-04

Gaskins v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 49, 91 T.C.M. 906, 2006 Tax Ct. Memo LEXIS 49
Docket Number: No. 21937-04

Dorsey v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 50, 91 T.C.M. 907, 2006 Tax Ct. Memo LEXIS 50
Docket Number: No. 20632-04

Smith v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 51, 91 T.C.M. 909, 2006 Tax Ct. Memo LEXIS 53
Docket Number: No. 5708-03

Neder v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 54, 91 T.C.M. 919, 2006 Tax Ct. Memo LEXIS 54
Docket Number: No. 2925-94

Saxon v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 52, 91 T.C.M. 914, 2006 Tax Ct. Memo LEXIS 52
Docket Number: No. 17981-05

Prakasam v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 53, 91 T.C.M. 917, 2006 Tax Ct. Memo LEXIS 51
Docket Number: Nos. 12136-04L, 12212-04L

McManus v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 57, 91 T.C.M. 942, 2006 Tax Ct. Memo LEXIS 57
Docket Number: No. 13540-04

Estate of Focardi v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 56, 91 T.C.M. 936, 2006 Tax Ct. Memo LEXIS 55
Docket Number: Nos. 1892-03, 3130-03

Benson v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 55, 91 T.C.M. 925, 2006 Tax Ct. Memo LEXIS 56
Docket Number: Nos. 585-98, 19416-98, 19417-98, 19421-98, 12967-00, 14171-01

Nino v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 59, 91 T.C.M. 947, 2006 Tax Ct. Memo LEXIS 58
Docket Number: No. 17120-05

Hough v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 58, 91 T.C.M. 943, 2006 Tax Ct. Memo LEXIS 59
Docket Number: No. 6686-04

Baker v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 60, 91 T.C.M. 949, 2006 Tax Ct. Memo LEXIS 60
Docket Number: No. 20105-04

Tabrezi v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 61, 91 T.C.M. 953, 2006 Tax Ct. Memo LEXIS 62
Docket Number: No. 5213-04

Christensen v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 62, 91 T.C.M. 955, 2006 Tax Ct. Memo LEXIS 61
Docket Number: Nos. 13710-04, 13711-04

Koblick v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 63, 91 T.C.M. 959, 2006 Tax Ct. Memo LEXIS 63
Docket Number: No. 13808-04

Siron v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 64, 91 T.C.M. 962, 2006 Tax Ct. Memo LEXIS 65
Docket Number: No. 11208-04

Gillings v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 65, 91 T.C.M. 966, 2006 Tax Ct. Memo LEXIS 66
Docket Number: No. 10337-05

Butti v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 66, 91 T.C.M. 967, 2006 Tax Ct. Memo LEXIS 67
Docket Number: No. 11084-02L

Taylor v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 67, 91 T.C.M. 969, 2006 Tax Ct. Memo LEXIS 68
Docket Number: No. 21744-03

McManus v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 68, 91 T.C.M. 979, 2006 Tax Ct. Memo LEXIS 69
Docket Number: Nos. 12336-04, 12711-04

Lee v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 70, 91 T.C.M. 999, 2006 Tax Ct. Memo LEXIS 72
Docket Number: No. 21038-03

Royal v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 72, 91 T.C.M. 1004, 2006 Tax Ct. Memo LEXIS 70
Docket Number: No. 19001-04

Royal v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 71, 91 T.C.M. 1002, 2006 Tax Ct. Memo LEXIS 73
Docket Number: No. 5447-05L

Richardson v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 69, 91 T.C.M. 981, 2006 Tax Ct. Memo LEXIS 71
Docket Number: Nos. 16794-03, 16795-03

Ho Ching Cheng v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 74, 91 T.C.M. 1010, 2006 Tax Ct. Memo LEXIS 75
Docket Number: No. 15027-02

Lewis v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 73, 91 T.C.M. 1008, 2006 Tax Ct. Memo LEXIS 74
Docket Number: No. 16316-04

Jenkins v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 75, 91 T.C.M. 1015, 2006 Tax Ct. Memo LEXIS 77
Docket Number: No. 10295-03

Estate of Amlie v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 76, 91 T.C.M. 1017, 2006 Tax Ct. Memo LEXIS 76
Docket Number: No. 16039-02

Ruckriegel v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 78, 91 T.C.M. 1035, 2006 Tax Ct. Memo LEXIS 80
Docket Number: Nos. 21675-03, 21676-03

Perry v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 77, 26 A.L.R. Fed. 2d 739, 91 T.C.M. 1031, 2006 Tax Ct. Memo LEXIS 79
Docket Number: Nos. 619-04, 18226-04

Kanofsky v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 79, 91 T.C.M. 1045, 2006 Tax Ct. Memo LEXIS 78
Docket Number: No. 12547-04

Holmes v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 80, 91 T.C.M. 1050, 2006 Tax Ct. Memo LEXIS 81
Docket Number: No. 3423-05

Guthrie v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 81, 91 T.C.M. 1052, 2006 Tax Ct. Memo LEXIS 82
Docket Number: No. 14009-04

Hoover v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 82, 91 T.C.M. 1053, 2006 Tax Ct. Memo LEXIS 85
Docket Number: Nos. 15557-99, 4590-00L

McHan v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 84, 91 T.C.M. 1069, 2006 Tax Ct. Memo LEXIS 83
Docket Number: No. 550-92

Bangs v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 83, 91 T.C.M. 1063, 2006 Tax Ct. Memo LEXIS 84
Docket Number: No. 17415-04

Rappaport v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 87, 91 T.C.M. 1079, 2006 Tax Ct. Memo LEXIS 87
Docket Number: No. 10777-04

Pragasam v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 86, 91 T.C.M. 1077, 2006 Tax Ct. Memo LEXIS 86
Docket Number: No. 12636-04L

Bean v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 88, 91 T.C.M. 1083, 2006 Tax Ct. Memo LEXIS 89
Docket Number: No. 1881-05L

Dixon v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 90, 91 T.C.M. 1086, 2006 Tax Ct. Memo LEXIS 92
Docket Number: Nos. 9382-83, 10588-83, 17642-83, 17646-83, 27053-83, 4201-84, 10931-84, 15907-84, 20119-84, 28723-84, 38757-84, 38965-84, 40159-84, 22783-85, 30010-85, 30979-85, 29643-86, 35608-86, 13477-87, 479-89, 8070-90, 19464-92, 621-94, 7205-94, 9532-94, 17992-95, 17993-95

McQuarrie v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 93, 91 T.C.M. 1127, 2006 Tax Ct. Memo LEXIS 91
Docket Number: No. 8156-05

Horowitz v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 91, 91 T.C.M. 1120, 2006 Tax Ct. Memo LEXIS 94
Docket Number: Nos. 3422-05, 3854-05

Snyder v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 92, 91 T.C.M. 1121, 2006 Tax Ct. Memo LEXIS 93
Docket Number: No. 13874-04

Mars's Contrs. v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 94, 91 T.C.M. 1128, 2006 Tax Ct. Memo LEXIS 95
Docket Number: No. 11131-05L

Jordan v. Commissioner

Date Filed:
Citations: 2006 T.C. Memo. 95, 91 T.C.M. 1129, 2006 Tax Ct. Memo LEXIS 96
Docket Number: No. 14018-04

Huber v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 96, 91 T.C.M. 1132, 2006 Tax Ct. Memo LEXIS 97
Docket Number: Nos. 2728-03, 3054-03, 3553-03, 1212-04

Dixon v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 97, 91 T.C.M. 1138, 2006 Tax Ct. Memo LEXIS 98
Docket Number: No. 9382-83, 15907-84, 40159-84, 30979-85, 29643-86

Ford v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 102, 91 T.C.M. 1174, 2006 Tax Ct. Memo LEXIS 103
Docket Number: No. 3708-05L

Schneller v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 99, 91 T.C.M. 1169, 2006 Tax Ct. Memo LEXIS 102
Docket Number: No. 14477-05L

Mitchell v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 101, 91 T.C.M. 1172, 2006 Tax Ct. Memo LEXIS 99
Docket Number: No. 7144-04
1 of 3

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