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Volume 2012

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

2 of 4

Wilson v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 101, 103 T.C.M. 1553, 2012 Tax Ct. Memo LEXIS 103
Docket Number: Docket No. 1270-10

Uyemura v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 102, 103 T.C.M. 1555, 2012 Tax Ct. Memo LEXIS 101
Docket Number: Docket Nos. 1437-10, 1438-10

Lum v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 103, 103 T.C.M. 1557, 2012 Tax Ct. Memo LEXIS 102
Docket Number: Docket No. 8403-10

White v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 104, 103 T.C.M. 1560, 2012 Tax Ct. Memo LEXIS 106
Docket Number: Docket Nos. 22514-07, 22515-07

Reddam v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 106, 103 T.C.M. 1579, 2012 WL 1215220, 2012 Tax Ct. Memo LEXIS 105
Docket Number: Docket No. 22557-08

Laue v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 105, 103 T.C.M. 1575, 2012 Tax Ct. Memo LEXIS 104
Docket Number: Docket Nos. 23661-10, 23666-10

LaPoint v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 107, 103 T.C.M. 1591, 2012 WL 1232021, 2012 Tax Ct. Memo LEXIS 108
Docket Number: Docket No. 9927-08

Balsamo v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 109, 103 T.C.M. 1601, 2012 WL 1231985, 2012 Tax Ct. Memo LEXIS 107
Docket Number: Docket No. 1235-10L

Trupp v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 108, 103 T.C.M. 1594, 2012 WL 1232085, 2012 Tax Ct. Memo LEXIS 109
Docket Number: Docket No. 19477-08

Superior Trading, LLC v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 110, 103 T.C.M. 1604, 2012 Tax Ct. Memo LEXIS 110
Docket Number: Docket Nos. 20171-07, 20230-07, 20232-07, 20243-07, 20337-07, 20338-07, 20652-07, 20653-07, 20655-07, 20867-07, 20871-07, 20936-07, 19543-08

Farner v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 111, 103 T.C.M. 1616, 2012 Tax Ct. Memo LEXIS 111
Docket Number: Docket No. 11313-08

Rinehart v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 112, 103 T.C.M. 1618, 2012 Tax Ct. Memo LEXIS 113
Docket Number: Docket Nos. 30930-08, 13037-09

Watchman v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 113, 103 T.C.M. 1620, 2012 Tax Ct. Memo LEXIS 115
Docket Number: Docket No. 25932-06L

Storey v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 115, 103 T.C.M. 1631, 2012 Tax Ct. Memo LEXIS 114
Docket Number: Docket No. 10230-10

Ong v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 114, 103 T.C.M. 1624, 2012 Tax Ct. Memo LEXIS 112
Docket Number: Docket Nos. 16498-10, 18746-10, 19907-10, 28138-10

Olagunju v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 119, 103 T.C.M. 1653, 2012 Tax Ct. Memo LEXIS 118
Docket Number: Docket No. 6073-10

Umoren v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 117, 103 T.C.M. 1645, 2012 Tax Ct. Memo LEXIS 119
Docket Number: Docket No. 28284-10L

Coleman v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 116, 103 T.C.M. 1642, 2012 Tax Ct. Memo LEXIS 116
Docket Number: Docket Nos. 2945-09L, 3164-09

Reesink v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 118, 103 T.C.M. 1647, 2012 Tax Ct. Memo LEXIS 117
Docket Number: Docket No. 2475-10

Rood v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 122, 103 T.C.M. 1668, 2012 Tax Ct. Memo LEXIS 123
Docket Number: Docket No. 20817-09

McHaney v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 120, 103 T.C.M. 1663, 2012 Tax Ct. Memo LEXIS 121
Docket Number: Docket No. 4125-09

Nunez v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 121, 103 T.C.M. 1664, 2012 Tax Ct. Memo LEXIS 122
Docket Number: Docket No. 15168-10

Estate of Lockett v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 123, 103 T.C.M. 1671, 2012 Tax Ct. Memo LEXIS 120
Docket Number: Docket Nos. 8922-09, 8940-09

Branson v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 124, 103 T.C.M. 1680, 2012 Tax Ct. Memo LEXIS 124
Docket Number: Docket No. 18023-10

Randolph v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 125, 2012 Tax Ct. Memo LEXIS 157
Docket Number: Docket No. 22997-10.

Dunlap v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 126, 103 T.C.M. 1689, 2012 Tax Ct. Memo LEXIS 125
Docket Number: Docket Nos. 28849-08, 10393-09, 12168-09, 14860-09, 14865-09, 14866-09, 20138-09.

Ellis-Babino v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 127, 103 T.C.M. 1710, 2012 Tax Ct. Memo LEXIS 127
Docket Number: Docket No. 26355-09

Rios v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 128, 103 T.C.M. 1713, 2012 Tax Ct. Memo LEXIS 126
Docket Number: Docket No. 3861-09

Reyes v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 129, 103 T.C.M. 1717, 2012 Tax Ct. Memo LEXIS 128
Docket Number: Docket No. 24522-10

Alderman v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 130, 103 T.C.M. 1720, 2012 Tax Ct. Memo LEXIS 129
Docket Number: Docket No. 28696-10

Farhoumand v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 131, 103 T.C.M. 1722, 2012 Tax Ct. Memo LEXIS 130
Docket Number: Docket No. 12540-08L

Levy v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 133, 103 T.C.M. 1733, 2012 Tax Ct. Memo LEXIS 131
Docket Number: Docket No. 19334-10

Zurn v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 132, 103 T.C.M. 1726, 2012 Tax Ct. Memo LEXIS 132
Docket Number: Docket No. 19724-03

Hewlett-Packard Co. v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 135, 103 T.C.M. 1736, 2012 Tax Ct. Memo LEXIS 134
Docket Number: Docket Nos. 21976-07, 10075-08

Parsons v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 134, 103 T.C.M. 1735, 2012 Tax Ct. Memo LEXIS 133
Docket Number: Docket No. 2044-11

Brashear v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 136, 103 T.C.M. 1754, 2012 Tax Ct. Memo LEXIS 136
Docket Number: Docket No. 27743-10

Lewis v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 138, 103 T.C.M. 1758, 2012 Tax Ct. Memo LEXIS 139
Docket Number: Docket No. 1540-10L

Garcia v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 139, 103 T.C.M. 1761, 2012 Tax Ct. Memo LEXIS 137
Docket Number: Docket No. 24065-10

Holloway v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 137, 103 T.C.M. 1756, 2012 Tax Ct. Memo LEXIS 138
Docket Number: Docket No. 7850-10

Durden v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 140, 103 T.C.M. 1762, 2012 WL 1758655, 2012 Tax Ct. Memo LEXIS 141
Docket Number: Docket No. 17441-09

Everett Assocs. v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 143, 103 T.C.M. 1773, 2012 Tax Ct. Memo LEXIS 143
Docket Number: Docket No. 26685-07L

Petaluma FX Partners, LLC v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 142, 103 T.C.M. 1769, 2012 Tax Ct. Memo LEXIS 140
Docket Number: Docket No. 24717-05

Salahuddin v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 141, 103 T.C.M. 1764, 2012 Tax Ct. Memo LEXIS 142
Docket Number: Docket No. 7050-11L

Devlin v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 145, 103 T.C.M. 1788, 2012 Tax Ct. Memo LEXIS 145
Docket Number: Docket No. 13580-11L

Roberts v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 144, 103 T.C.M. 1787, 2012 Tax Ct. Memo LEXIS 144
Docket Number: Docket No. 971-10

Dale v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 146, 103 T.C.M. 1791, 2012 Tax Ct. Memo LEXIS 146
Docket Number: Docket No. 206-10

Hristov v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 147, 103 T.C.M. 1792, 2012 Tax Ct. Memo LEXIS 147
Docket Number: Docket No. 8899-10

D'Errico v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 149, 103 T.C.M. 1802, 2012 Tax Ct. Memo LEXIS 149
Docket Number: Docket Nos. 29550-09, 29793-09

West v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 148, 103 T.C.M. 1798, 2012 Tax Ct. Memo LEXIS 148
Docket Number: Docket No. 9498-09

Gonzalez v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 151, 103 T.C.M. 1813, 2012 Tax Ct. Memo LEXIS 150
Docket Number: Docket No. 20576-10L

Sandoval v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 150, 103 T.C.M. 1811, 2012 Tax Ct. Memo LEXIS 151
Docket Number: Docket No. 25881-10L

Mohamed v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 152, 103 T.C.M. 1814, 2012 Tax Ct. Memo LEXIS 152
Docket Number: Docket Nos. 13947-07, 12882-08

Schoppe v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 153, 103 T.C.M. 1821, 2012 Tax Ct. Memo LEXIS 153
Docket Number: Docket No. 9867-10

Hawk v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 154, 103 T.C.M. 1823, 2012 Tax Ct. Memo LEXIS 154
Docket Number: Docket Nos. 30024-09, 30025-09, 30026-09, 30515-09

Garcia v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 155, 103 T.C.M. 1829, 2012 Tax Ct. Memo LEXIS 182
Docket Number: Docket Nos. 6178-10, 6182-10

Bauer v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 156, 103 T.C.M. 1836, 2012 Tax Ct. Memo LEXIS 155
Docket Number: Docket No. 16638-10

Estate of Wimmer v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 157, 103 T.C.M. 1839, 2012 Tax Ct. Memo LEXIS 156
Docket Number: Docket No. 26540-07

Ironbridge Corp. v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 158, 103 T.C.M. 1843, 2012 Tax Ct. Memo LEXIS 158
Docket Number: Docket Nos. 24156-07, 27523-07

Maguire v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 160, 103 T.C.M. 1853, 2012 Tax Ct. Memo LEXIS 159
Docket Number: Docket Nos. 11049-10, 11050-10

SAS Inv. Partners v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 159, 103 T.C.M. 1845, 2012 Tax Ct. Memo LEXIS 160
Docket Number: Docket No. 25026-09

Hardin v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 162, 103 T.C.M. 1861, 2012 Tax Ct. Memo LEXIS 162
Docket Number: Docket No. 8891-09

Bilyeu v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 161, 103 T.C.M. 1859, 2012 Tax Ct. Memo LEXIS 161
Docket Number: Docket No. 2658-11

Rothman v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 163, 103 T.C.M. 1864, 2012 Tax Ct. Memo LEXIS 164
Docket Number: Docket No. 17547-10

Cooley v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 164, 103 T.C.M. 1875, 2012 Tax Ct. Memo LEXIS 163
Docket Number: Docket No. 8639-09L

Jafarpour v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 165, 103 T.C.M. 1880, 2012 Tax Ct. Memo LEXIS 165
Docket Number: Docket No. 3717-10

Love v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 166, 103 T.C.M. 1887, 2012 Tax Ct. Memo LEXIS 166
Docket Number: Docket Nos. 5999-09, 6000-09, 6290-09, 6303-09, 6449-09, 12128-09

Repetto v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 168, 103 T.C.M. 1895, 2012 Tax Ct. Memo LEXIS 168
Docket Number: Docket Nos. 17204-09, 17242-09, 17243-09.

Cook v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 167, 103 T.C.M. 1893, 2012 Tax Ct. Memo LEXIS 167
Docket Number: Docket No. 19871-10

Buckardt v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 170, 103 T.C.M. 1909, 2012 Tax Ct. Memo LEXIS 170
Docket Number: Docket No. 29924-09L

Wall v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 169, 103 T.C.M. 1906, 2012 Tax Ct. Memo LEXIS 169
Docket Number: Docket No. 17209-09

Tu Pham v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 171, 103 T.C.M. 1913, 2012 Tax Ct. Memo LEXIS 171
Docket Number: Docket No. 19894-09

NA Gen. P'ship v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 172, 103 T.C.M. 1916, 2012 Tax Ct. Memo LEXIS 172
Docket Number: Docket No. 525-10

JTK Masonry Co. v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 175, 103 T.C.M. 1934, 2012 Tax Ct. Memo LEXIS 175
Docket Number: Docket No. 19098-09

Estate of Richard v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 173, 103 T.C.M. 1924, 2012 Tax Ct. Memo LEXIS 174
Docket Number: Docket No. 9876-09

Kyereme v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 174, 103 T.C.M. 1929, 2012 Tax Ct. Memo LEXIS 173
Docket Number: Docket No. 1321-11L

Deihl v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 176, 103 T.C.M. 1935, 2012 Tax Ct. Memo LEXIS 176
Docket Number: Docket Nos. 12937-06, 22897-08

Foryan v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 177, 103 T.C.M. 1944, 2012 Tax Ct. Memo LEXIS 177
Docket Number: Docket No. 18208-10

Quinn v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 178, 103 T.C.M. 1945, 2012 Tax Ct. Memo LEXIS 178
Docket Number: Docket No. 9140-10

Stanwyck v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 180, 103 T.C.M. 1955, 2012 Tax Ct. Memo LEXIS 181
Docket Number: Docket No. 533-07L

Jenkins v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 181, 103 T.C.M. 1959, 2012 Tax Ct. Memo LEXIS 179
Docket Number: Docket No. 17548-10

Welch v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 179, 103 T.C.M. 1949, 2012 Tax Ct. Memo LEXIS 180
Docket Number: Docket Nos. 6742-09, 7036-09

Winters v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 183, 104 T.C.M. 4, 2012 Tax Ct. Memo LEXIS 185
Docket Number: Docket No. 17072-10L

Twin Rivers Farm v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 184, 104 T.C.M. 9, 2012 Tax Ct. Memo LEXIS 183
Docket Number: Docket No. 14074-10

Clark v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 182, 104 T.C.M. 1, 2012 Tax Ct. Memo LEXIS 184
Docket Number: Docket No. 6118-11L

Mistlebauer v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 186, 104 T.C.M. 15, 2012 Tax Ct. Memo LEXIS 186
Docket Number: Docket No. 27110-10

Israel v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 185, 104 T.C.M. 13, 2012 Tax Ct. Memo LEXIS 187
Docket Number: Docket No. 18868-10L

Clayton v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 188, 104 T.C.M. 21, 2012 Tax Ct. Memo LEXIS 188
Docket Number: Docket No. 21565-10

Brennan v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 187, 104 T.C.M. 18, 2012 Tax Ct. Memo LEXIS 189
Docket Number: Docket Nos. 25117-08, 25306-08

Kazhukauskas v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 191, 104 T.C.M. 31, 2012 Tax Ct. Memo LEXIS 192
Docket Number: Docket No. 4657-10

Drakes v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 189, 104 T.C.M. 22, 2012 Tax Ct. Memo LEXIS 190
Docket Number: Docket No. 19209-09L

Blackwood v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 190, 104 T.C.M. 27, 2012 Tax Ct. Memo LEXIS 191
Docket Number: Docket No. 23530-10

Bennett v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 193, 104 T.C.M. 41, 2012 Tax Ct. Memo LEXIS 193
Docket Number: Docket No. 30490-09

Kramer v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 192, 104 T.C.M. 38, 2012 Tax Ct. Memo LEXIS 195
Docket Number: Docket No. 23732-09

Eriksen v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 194, 104 T.C.M. 46, 2012 Tax Ct. Memo LEXIS 194
Docket Number: Docket Nos. 30768-09, 4527-10, 4900-10, 4902-10

Yosinski v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 195, 104 T.C.M. 55, 2012 Tax Ct. Memo LEXIS 196
Docket Number: Docket No. 6645-10

Grandy v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 196, 104 T.C.M. 58, 2012 Tax Ct. Memo LEXIS 198
Docket Number: Docket No. 26157-10

Roberts v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 197, 104 T.C.M. 62, 2012 Tax Ct. Memo LEXIS 197
Docket Number: Docket No. 7011-10

Averyt v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 198, 104 T.C.M. 65, 2012 Tax Ct. Memo LEXIS 199
Docket Number: Docket Nos. 18034-10, 18035-10, 18036-10, 18037-10

A-Valey Eng'rs, Inc. v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 199, 104 T.C.M. 69, 2012 Tax Ct. Memo LEXIS 202
Docket Number: Docket No. 17863-09L

Sawyer v. Comm'r

Date Filed:
Citations: 2012 T.C. Memo. 201, 104 T.C.M. 76, 2012 Tax Ct. Memo LEXIS 201
Docket Number: Docket No. 1821-11L
2 of 4

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