1 All section references are to the Internal Revenue Code, (continued...) T.C. Memo. 2006-106 UNITED STATES TAX COURT SUSAN F. MOSTAFA, ... more>>
1 Section references are to the Internal Revenue Code as amended and in effect in 2002. Rule references are to the Tax Court Rules of Practice ... more>>
1 Section references are to the Internal Revenue Code as amended and in effect for the years in issue. T.C. Memo. 2006-66 UNITED STATES TAX ... more>>
T.C. Memo. 2006-63 UNITED STATES TAX COURT IAN G. KOBLICK AND TONYA A. KOBLICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, ... more>>
T.C. Memo. 2006-120 UNITED STATES TAX COURT HECTOR PROWSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, ... more>>
T.C. Memo. 2006-133 UNITED STATES TAX COURT E.J. HARRISON & SONS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. ... more>>
* This Opinion supplements our prior Opinion in Zapara v. Commissioner, 124 T.C. 223 (2005) (Zapara I). 126 T.C. No. 11 UNITED STATES TAX ... more>>