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Volume 2006

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

2 of 3

Aruai v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 98, 91 T.C.M. 1165, 2006 Tax Ct. Memo LEXIS 100
Docket Number: No. 14144-04

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

Mostafa v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 106, 91 T.C.M. 1187, 2006 Tax Ct. Memo LEXIS 106
Docket Number: No. 12964-04

Morrison v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 103, 91 T.C.M. 1175, 2006 Tax Ct. Memo LEXIS 107
Docket Number: No. 18140-03

Johanson v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 105, 91 T.C.M. 1184, 2006 Tax Ct. Memo LEXIS 104
Docket Number: No. 2490-05

Sapp v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 104, 91 T.C.M. 1177, 2006 Tax Ct. Memo LEXIS 105
Docket Number: No. 5759-02L

Messina v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 107, 91 T.C.M. 1189, 2006 Tax Ct. Memo LEXIS 108
Docket Number: No. 10926-04

Dehoney v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 108, 91 T.C.M. 1193, 2006 Tax Ct. Memo LEXIS 109
Docket Number: No. 3305-04

Wheeler v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 109, 91 T.C.M. 1194, 2006 Tax Ct. Memo LEXIS 110
Docket Number: Nos. 14430-03, 7206-04

Braun v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 110, 91 T.C.M. 1198, 2006 Tax Ct. Memo LEXIS 112
Docket Number: No. 6348-04

Facq v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 111, 91 T.C.M. 1201, 38 Employee Benefits Cas. (BNA) 1044, 2006 Tax Ct. Memo LEXIS 111
Docket Number: No. 2757-05

King v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 112, 91 T.C.M. 1206, 2006 Tax Ct. Memo LEXIS 114
Docket Number: No. 10334-03

Adams v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 114, 91 T.C.M. 1218, 2006 Tax Ct. Memo LEXIS 115
Docket Number: No. 16464-04

Estate of Rosen v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 115, 91 T.C.M. 1220, 2006 Tax Ct. Memo LEXIS 116
Docket Number: Nos. 7575-04, 7576-04

Johnson v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 116, 91 T.C.M. 1239, 2006 Tax Ct. Memo LEXIS 117
Docket Number: No. 20357-04

Coburn v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 118, 91 T.C.M. 1243, 2006 Tax Ct. Memo LEXIS 119
Docket Number: No. 6695-04

Parker v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 117, 91 T.C.M. 1242, 2006 Tax Ct. Memo LEXIS 118
Docket Number: No. 4053-03L

Prowse v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 120, 91 T.C.M. 1253, 2006 Tax Ct. Memo LEXIS 120
Docket Number: No. 16562-03

Houchin v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 119, 91 T.C.M. 1248, 2006 Tax Ct. Memo LEXIS 121
Docket Number: Nos. 11944-03, 11945-03

George v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 121, 91 T.C.M. 1258, 2006 Tax Ct. Memo LEXIS 124
Docket Number: No. 19063-03

Metallic v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 123, 91 T.C.M. 1262, 2006 Tax Ct. Memo LEXIS 123
Docket Number: No. 13057-05

Gunton v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 122, 91 T.C.M. 1261, 2006 Tax Ct. Memo LEXIS 122
Docket Number: No. 2911-04

Anschutz Co. v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 124, 91 T.C.M. 1264, 2006 Tax Ct. Memo LEXIS 125
Docket Number: No. 6169-03

Miller v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 125, 91 T.C.M. 1267, 2006 Tax Ct. Memo LEXIS 126
Docket Number: No. 13635-01

Lynn v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 127, 91 T.C.M. 1280, 2006 Tax Ct. Memo LEXIS 127
Docket Number: No. 5948-05L

Weber v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 126, 91 T.C.M. 1279, 2006 Tax Ct. Memo LEXIS 128
Docket Number: No. 15372-04L

Rossman v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 128, 91 T.C.M. 1282, 2006 Tax Ct. Memo LEXIS 129
Docket Number: No. 20095-03

Cote v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 129, 91 T.C.M. 1288, 2006 Tax Ct. Memo LEXIS 130
Docket Number: No. 12502-04

Klootwyk v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 130, 91 T.C.M. 1290, 2006 Tax Ct. Memo LEXIS 131
Docket Number: No. 7604-04

Keller v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 131, 91 T.C.M. 1292, 2006 Tax Ct. Memo LEXIS 132
Docket Number: No. 9662-01

Cassel v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 132, 91 T.C.M. 1300, 2006 Tax Ct. Memo LEXIS 134
Docket Number: No. 5462-05

Prabhakar v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 137, 91 T.C.M. 1309, 2006 Tax Ct. Memo LEXIS 138
Docket Number: No. 23321-04

Arnett v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 134, 91 T.C.M. 1303, 2006 Tax Ct. Memo LEXIS 136
Docket Number: No. 18296-04

Shinault v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 136, 91 T.C.M. 1306, 2006 Tax Ct. Memo LEXIS 135
Docket Number: No. 11360-04

Malowney v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 135, 91 T.C.M. 1305, 2006 Tax Ct. Memo LEXIS 137
Docket Number: No. 19262-03

Jondahl v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 142, 92 T.C.M. 9, 2006 Tax Ct. Memo LEXIS 143
Docket Number: No. 13385-02

Ball v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 141, 92 T.C.M. 7, 2006 Tax Ct. Memo LEXIS 139
Docket Number: No. 17212-04L

Bullock v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 139, 92 T.C.M. 3, 2006 Tax Ct. Memo LEXIS 141
Docket Number: No. 16378-04

Yuen v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 138, 92 T.C.M. 1, 2006 Tax Ct. Memo LEXIS 140
Docket Number: No. 11747-04L

Estate of Baird v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 140, 92 T.C.M. 4, 2006 Tax Ct. Memo LEXIS 142
Docket Number: Nos. 8656-99, 8657-99

Hovind v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 143, 92 T.C.M. 12, 2006 Tax Ct. Memo LEXIS 147
Docket Number: No. 11894-05L

Webster v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 144, 92 T.C.M. 15, 2006 Tax Ct. Memo LEXIS 144
Docket Number: No. 24277-04

Mitchell v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 145, 92 T.C.M. 17, 2006 Tax Ct. Memo LEXIS 145
Docket Number: No. 18129-04

Link v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 146, 92 T.C.M. 23, 2006 Tax Ct. Memo LEXIS 149
Docket Number: Nos. 11065-04, 20809-04

Schnell v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 147, 92 T.C.M. 25, 2006 Tax Ct. Memo LEXIS 148
Docket Number: No. 3372-05

Cain v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 148, 92 T.C.M. 27, 2006 Tax Ct. Memo LEXIS 150
Docket Number: No. 20344-04

Drake v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 151, 92 T.C.M. 37, 2006 Tax Ct. Memo LEXIS 153
Docket Number: No. 20454-03L

Barnes v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 150, 92 T.C.M. 31, 2006 Tax Ct. Memo LEXIS 154
Docket Number: No. 10788-05L

Gibbs v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 149, 92 T.C.M. 29, 2006 Tax Ct. Memo LEXIS 152
Docket Number: No. 24037-05L

Kohler v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 152, 92 T.C.M. 48, 2006 Tax Ct. Memo LEXIS 156
Docket Number: Nos. 4621-03, 4622-03, 4646-03, 4649-03

McKnight v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 155, 92 T.C.M. 76, 2006 Tax Ct. Memo LEXIS 157
Docket Number: No. 3398-05

McGowan v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 154, 92 T.C.M. 74, 2006 Tax Ct. Memo LEXIS 158
Docket Number: No. 24699-04

Smoll v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 157, 92 T.C.M. 84, 2006 Tax Ct. Memo LEXIS 159
Docket Number: Nos. 14204-05, 14205-05

Lehrer v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 156, 92 T.C.M. 81, 2006 Tax Ct. Memo LEXIS 160
Docket Number: No. 2381-04

Abdelhak v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 158, 92 T.C.M. 86, 2006 Tax Ct. Memo LEXIS 161
Docket Number: No. 865-05

Chen v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 160, 2006 Tax Ct. Memo LEXIS 163
Docket Number: No. 15579-04

Hargrove v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 159, 2006 Tax Ct. Memo LEXIS 162
Docket Number: Nos. 16441-04, 16442-04, 16443-04, 16444-04, 16448-04

Smith v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 163, 92 T.C.M. 105, 2006 Tax Ct. Memo LEXIS 165
Docket Number: No. 9677-05

Diaz Del Castillo v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 165, 92 T.C.M. 112, 2006 Tax Ct. Memo LEXIS 166
Docket Number: No. 1514-05

Keller v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 166, 92 T.C.M. 114, 2006 Tax Ct. Memo LEXIS 169
Docket Number: No. 7530-04L

Racine v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 162, 92 T.C.M. 100, 2006 Tax Ct. Memo LEXIS 164
Docket Number: No. 17633-04

Clampitt v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 161, 92 T.C.M. 99, 2006 Tax Ct. Memo LEXIS 168
Docket Number: No. 1555-06L

Pavich v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 167, 92 T.C.M. 120, 2006 Tax Ct. Memo LEXIS 170
Docket Number: Nos. 11502-04, 20581-04

Spitz v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 168, 92 T.C.M. 121, 2006 Tax Ct. Memo LEXIS 171
Docket Number: No. 4075-05

Irving v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 169, 92 T.C.M. 126, 2006 Tax Ct. Memo LEXIS 173
Docket Number: No. 1096-05

Rosen v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 170, 92 T.C.M. 130, 2006 Tax Ct. Memo LEXIS 172
Docket Number: No. 24600-04L

Wechsler & Co. v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 173, 92 T.C.M. 138, 2006 Tax Ct. Memo LEXIS 175
Docket Number: No. 9667-04

Moore v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 171, 92 T.C.M. 131, 2006 Tax Ct. Memo LEXIS 176
Docket Number: No. 11634-05L

Nicely v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 172, 92 T.C.M. 134, 2006 Tax Ct. Memo LEXIS 174
Docket Number: No. 14979-04

Rendall v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 174, 92 T.C.M. 157, 2006 Tax Ct. Memo LEXIS 177
Docket Number: No. 16337-04

Stroud v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 175, 92 T.C.M. 167, 2006 Tax Ct. Memo LEXIS 179
Docket Number: No. 1116-05

Jones v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 176, 92 T.C.M. 168, 2006 Tax Ct. Memo LEXIS 178
Docket Number: No. 14608-04

Lundgren v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 177, 92 T.C.M. 171, 2006 Tax Ct. Memo LEXIS 180
Docket Number: Nos. 10174-03, 6083-04

Schwersensky v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 178, 92 T.C.M. 177, 2006 Tax Ct. Memo LEXIS 181
Docket Number: No. 17983-03L

Chi Wai v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 179, 92 T.C.M. 181, 2006 Tax Ct. Memo LEXIS 186
Docket Number: No. 19316-04L

Estate of Tamulis v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 183, 92 T.C.M. 189, 2006 Tax Ct. Memo LEXIS 182
Docket Number: No. 20721-03

Huynh v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 180, 92 T.C.M. 184, 2006 Tax Ct. Memo LEXIS 184
Docket Number: No. 24719-04

Toppi v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 182, 92 T.C.M. 187, 2006 Tax Ct. Memo LEXIS 183
Docket Number: No. 6808-05

Shrier v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 181, 92 T.C.M. 186, 2006 Tax Ct. Memo LEXIS 185
Docket Number: No. 8725-05L

Korchak v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 185, 92 T.C.M. 199, 2006 Tax Ct. Memo LEXIS 187
Docket Number: No. 170-04, 13315-06

Dunbar v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 184, 92 T.C.M. 194, 2006 Tax Ct. Memo LEXIS 189
Docket Number: No. 11473-01L

Harris v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 186, 92 T.C.M. 217, 2006 Tax Ct. Memo LEXIS 188
Docket Number: No. 21486-03L

Smith v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 187, 92 T.C.M. 219, 2006 Tax Ct. Memo LEXIS 190
Docket Number: No. 11902-05

Clayton v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 188, 92 T.C.M. 222, 2006 Tax Ct. Memo LEXIS 191
Docket Number: No. 17704-05L

Young v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 189, 92 T.C.M. 228, 2006 Tax Ct. Memo LEXIS 192
Docket Number: No. 17646-83, 4201-84, 22783-85, 30010-85; 35608-86, 19464-92, 621-94, 9532-94

Dixon v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 190, 92 T.C.M. 245, 2006 Tax Ct. Memo LEXIS 193
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

ABC Bev. Corp. v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 195, 92 T.C.M. 268, 2006 Tax Ct. Memo LEXIS 195
Docket Number: No. 14868-02

Lee v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 193, 92 T.C.M. 263, 2006 Tax Ct. Memo LEXIS 194
Docket Number: No. 16601-04; No. 16602-04

Hanloh v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 194, 92 T.C.M. 266, 2006 Tax Ct. Memo LEXIS 199
Docket Number: No. 590-06

Reynolds v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 192, 92 T.C.M. 260, 2006 Tax Ct. Memo LEXIS 197
Docket Number: No. 17810-04L

Gleason v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 191, 92 T.C.M. 250, 2006 Tax Ct. Memo LEXIS 198
Docket Number: No. 18377-04

Hassell v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 196, 92 T.C.M. 273, 2006 Tax Ct. Memo LEXIS 196
Docket Number: No. 6074-05L

Mays v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 197, 92 T.C.M. 278, 2006 Tax Ct. Memo LEXIS 201
Docket Number: No. 14559-04

Benton v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 198, 92 T.C.M. 280, 2006 Tax Ct. Memo LEXIS 200
Docket Number: No. 7602-02

Alioto v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 199, 92 T.C.M. 2285, 2006 Tax Ct. Memo LEXIS 202
Docket Number: No. 14356-03

Uscinski v. Comm'r

Date Filed:
Citations: 2006 T.C. Memo. 200, 92 T.C.M. 285, 2006 Tax Ct. Memo LEXIS 204
Docket Number: No. 7831-05
2 of 3

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