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United States of America
Washington D.C. | Guam | Northern Marinara Islands | Puerto Rico | U.S. Virgin Islands The hundred cases PlainSite readers opened most in the past 30 days. 2
Nigerian President-Elect Bola Ahmed Tinubu was named as the owner of several bank accounts that were used to launder money for a heroin distribution network in Chicago, IL in the early 1990s. The members of the heroin ring were criminally charged in a separate case, Northern District of Illinois Case No. 2:92-cr-00113-RL. For unknown reasons, Tinubu was not. Instead, the U.S. Government seized the contents of the bank accounts based on several different seizure warrants across three different dockets, of which this is one. The other two, from 1992, are in the Southern District of New York and a separate docket in the Northern District of Illinois—both with unknown case numbers since the documents pre-date the federal court's PACER system by so many years. In total, about $2.4 million USD was seized from Tinubu's global bank accounts pursuant to these seizure warrants. While working for Mobil Oil Company in Nigeria, Tinubu used a variety of shell companies to move the money around, including Compass Finance & Investment Co., incorporated in Washington, D.C. Though he was not charged, Tinubu committed at least five federal crimes, according to the IRS Special Agent's affidavit in this case: 1) Money laundering (18 U.S.C. § 1956); 2) Using funds from unlawful activity (18 U.S.C. § 1957); 3) Bank fraud (18 U.S.C. § 1344);
4) Failure to file tax returns (26 U.S.C. § 7203); and 5) Lying to federal agents (18 U.S.C. § 1001). Tinubu was elected to be the next President of Nigeria in February 2023.
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6
This is a general administrative docket used by the New Jersey District Court to post new complaints. It's not actually a real lawsuit.
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Based on the fact that a 1993 civil forfeiture lawsuit became one of the most popular dockets on PlainSite, PlainSite founder Aaron Greenspan sued six United States government agencies over their denial of FOIA requests and subsequent administrative appeals about Nigerian President Bold Tinubu, newly elected as of May 2023 in a highly controversial election.
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This case was brought before the court because Justin R. Dhooghe found out about an affair between his then fiance Laura V. Rivera and Charles W. Dithrich and wanted information. Charles W. Dithrich wanted to settle out of court for a list of demands including the deletion of all information and pictures Justin R. Dhooghe had in his possession of the affair along with the sum of five thousand dollars in exchange for a non-CLETs restraining order, one that was not on his permanent record. Justin R. Dhooghe eventually refused and the case was brought before the judge and ultimately was dismissed due to insufficient grounds. No restraining order is in effect.
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The heart of my case is that Tesla, Inc. illegally terminated me in
violation of the FEHA and well-established public policy.
More specifically, Tesla illegally fired me for the following reasons:
1) I have a disability (ASD and hypertension that required
emergency care).
2) I requested accommodations and unilaterally attempted to engage
in a good faith interactive process and was denied.
3) I am an older person. I was almost 62 years old when I was
illegally fired. I was replaced immediately (3-days-later) by a
software engineer who was approximately half my age.
Coworkers made comments about my age and indicated that I
was an “old man.”
4) I complained that Rollins and my co-workers were engaging in
sexual harassment and offensive communications referring to
their penis sizes on Tesla’s communications network. Also,
sexual videos of women twerking were placed in the team’s chat
that displayed women’s breasts. Reporting was required by
Tesla’s own Sexual Harassment and Bullying Training Program.
5) I was forced to open a workers’ compensation case for injuries I
sustained as a result of work. I was awarded $45,000 for this
claim.
6) Moreover, I was fired because I engaged in whistleblowing
regarding sexual harassment, sabotage, and other security issues.
Whistleblowing is a protected activity.
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18
Aaron Greenspan, creator of the 2003 predecessor to The Facebook at Harvard University, sued popular author Benjamin Mezrich, his publisher Random House, and Columbia Pictures for copyright infringement, defamation and false advertising due to the statements made by Mezrich in and about his book "The Accidental Billionaires." Mezrich's book, which cites Greenspan's as a source, has been marketed as supposed non-fiction, even though the story is full of inconsistencies and outright falsifications, many of which Mezrich admits to. Mezrich notably omitted Greenspan's role in the creation of the web site, and helped to prop up Mark Zuckerberg as a "genius" in his book, leading to the eventual motion picture "The Social Network," and contributing to the frenzy surrounding Facebook's problematic IPO.
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23
Pop star Taylor Swift's early manager Daniel Dymtrow sued the Swift family after his services were terminated just before a meeting with Sony ATV that he alleges he helped to arrange, cutting him out of payments. He also sued Swift's new record label, Big Machine Records, and its founder, Scott Borchetta.
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24
Amanda Patricia Bossingham, also known as "Amy," the proprietor of Amy's Baking Company in Scottsdale, AZ, featured on the popular Fox television show "Kitchen Nightmares," was convicted of bank fraud in 2008 after she falsified a Social Security number on an application for a five-figure bank loan.
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26
Virginia Giuffre sued Ghislaine Maxwell for defamation after Maxwell alleged that Giuffre's claims about Jeffrey Epstein's sex trafficking ring, which ensnared Giuffre as a minor, were not true. Thousands of pages of documents regarding Epstein and his associates, including former Presidents Bill Clinton and Donald Trump, have been released in this case as a result of the discovery process.
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Richard Ramirez — the serial killer known as the "Night Stalker" who terrorized Southern California in 1984 and 1985, murdering at least 13 people and assaulting dozens more — filed this federal habeas corpus petition in December 2007 in the Central District of California, challenging his 1989 state court convictions and death sentence. The petition was filed through the Federal Public Defender's office after Ramirez exhausted his state court appeals. Federal habeas proceedings in capital cases are characteristically lengthy, and Ramirez's case proceeded slowly through the district court over several years while he remained on death row at San Quentin State Prison.
Ramirez had been convicted of 13 counts of murder, five attempted murders, 11 sexual assaults, and 14 burglaries following a highly publicized trial in Los Angeles. The case had been one of the most sensational criminal prosecutions in California history. Ramirez died of natural causes at San Quentin in June 2013 while his federal habeas petition was still pending, rendering the case moot.
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35
Current and former servers and bartenders at Darden Restaurants — the parent company of Olive Garden, Red Lobster, LongHorn Steakhouse, Seasons 52, and Bahama Breeze — filed this nationwide collective action in September 2012 in the Southern District of Florida, alleging violations of the Fair Labor Standards Act. The plaintiffs claimed that Darden illegally required tipped employees to participate in mandatory tip-sharing arrangements and otherwise failed to pay them the federal minimum wage applicable to tipped workers. The proposed class ultimately encompassed more than 216,000 servers and bartenders who worked for Darden brands during the three-year period covered by the claims.
The case generated extensive procedural litigation over conditional certification, the scope of the class list, and discovery. In November 2013, the parties discovered that Darden had inadvertently omitted approximately 1,586 bartenders from the class list — those coded under a "Bartender Tip Share" designation introduced at Olive Garden, Red Lobster, Bahama Breeze, and Seasons 52 when those brands rolled out mandatory tip-share programs around 2011. The parties jointly moved to extend the opt-in period to cover these workers. The case proceeded to mediation before a private mediator in June 2014.
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45
Elon Musk has sued OpenAI and its co-founders Sam Altman and Greg Brockman over its tight partnership with Microsoft and its for-profit activities.
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Twitter, Inc. filed this lawsuit in July 2022 in the Delaware Court of Chancery after Elon Musk attempted to back out of his agreement to acquire the company for approximately $44 billion — $54.20 per share. Musk had signed a merger agreement in April 2022 and then, less than three months later, purported to terminate the deal, citing what he claimed were material misrepresentations by Twitter about the number of spam and bot accounts on its platform. Twitter sought specific performance — a court order compelling Musk to complete the acquisition at the agreed price — rather than money damages.
Chancellor Kathaleen St. Jude McCormick agreed to expedite the case to an October 2022 trial date, a timeline Musk vigorously resisted. The litigation moved rapidly through discovery, during which Musk sought extensive information about Twitter's bot-counting methodology and Twitter sought sanctions against Musk for alleged discovery misconduct. A whistleblower complaint from a former Twitter security executive, Peiter Zatko, injected additional complexity into the proceedings by raising questions about Twitter's internal security practices.
With trial imminent and the litigation going poorly for Musk, he reversed course in October 2022 and agreed to proceed with the original deal on its original terms. The parties jointly sought a stay of the litigation, and the case was voluntarily dismissed after the acquisition closed. Musk took Twitter private, subsequently rebranding the company and its platform as X. Several related proceedings, including a petition by PlainSite founder Aaron Greenspan seeking public access to sealed court materials, were also part of the docket.
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64
Stating that he was "out for blood," Elon Musk filed a frivolous lawsuit against PlainSite owner Aaron Greenspan and his company, Think Computer Corporation, which runs PlainSite. Though it was filed in February 2023, it was not served until April. On May 1, Musk dismissed the lawsuit voluntarily. Two days later, Greenspan filed a cross-complaint (known as a counter-suit in other states) against Musk, his attorneys, Tesla, Inc., and Omar Qazi, alleging that Musk and his associates had attempted to use the courts to libel him in a malicious prosecution. Even though Musk and his attorneys were on notice of the lawsuit—they filed it—and corresponded by e-mail about it, they refused to respond to the cross-complaint. The case is ongoing.
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This lawsuit was the second complaint filed by a woman proceeding under the pseudonym Jane Doe against Donald J. Trump and Jeffrey Epstein in the Southern District of New York, filed in September 2016 — four months after the plaintiff had voluntarily dismissed an earlier action in the same court. The refiled complaint contained substantially similar allegations: that the plaintiff, who was 13 years old in 1994, had been raped and sexually abused by both Trump and Epstein at parties hosted by Epstein at his Manhattan townhouse. The complaint alleged that Epstein lured the plaintiff with promises of money and modeling opportunities and that Trump and Epstein subjected her to multiple assaults over the course of several encounters. Like the earlier filing, it included accounts from an alleged witness proceeding as a second anonymous declarant.
The refiled case attracted even greater media attention because it was filed shortly before the November 2016 presidential election. A press conference at which the plaintiff and her attorney had planned to speak publicly was canceled, with the attorney citing death threats. The plaintiff again voluntarily dismissed the lawsuit in November 2016, citing fear for her safety. No criminal charges were ever brought based on these specific allegations.
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70
This consolidated stockholder derivative action, filed in September 2016 in the Delaware Court of Chancery, challenged Tesla Motors' $2.6 billion acquisition of SolarCity Corporation as a conflicted transaction that amounted to a bailout of a struggling company at Tesla shareholders' expense. The central allegation was that Elon Musk, who held a significant stake in both Tesla and SolarCity and whose cousins Lyndon and Peter Rive ran SolarCity, orchestrated the merger to rescue SolarCity from financial distress while using Tesla as the vehicle to do so. Plaintiffs alleged that Musk and the Tesla board members who approved the deal breached their fiduciary duties to Tesla shareholders.
The litigation proceeded through years of discovery and motion practice before proceeding to a ten-day trial before Vice Chancellor Joseph R. Slights III in July 2021. The trial featured extensive testimony and expert analysis on whether SolarCity was financially distressed at the time of the acquisition, whether the deal price was fair, and whether Tesla's board acted independently given Musk's influence over it. Key witnesses included financial experts debating the valuation of SolarCity and the terms of the transaction.
Vice Chancellor Slights issued his post-trial decision in April 2022, ruling that while Musk was a conflicted controlling stockholder, the acquisition was entirely fair to Tesla shareholders and judgment was entered in favor of the defendants. Plaintiffs filed a notice of appeal to the Delaware Supreme Court in May 2022.
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71
Tesla shareholder Richard Tornetta filed this derivative lawsuit in June 2018 in the Delaware Court of Chancery challenging the massive compensation package granted to Elon Musk by the Tesla board in January 2018. The plan consisted of 12 tranches of stock options — each representing 1% of Tesla's outstanding shares — that vested upon the achievement of paired market capitalization and operational milestones over a ten-year period. Tesla itself disclosed that the plan's estimated fair value was .6 billion, and analysts projected it could eventually be worth over billion if the company continued to grow. Tornetta alleged that Musk, as Tesla's controlling stockholder and chairman, had improperly influenced the compensation committee and the full board, and that the package was not the product of a fair, arm's-length process.
In January 2024, Chancellor Kathaleen McCormick issued a landmark decision voiding the compensation package in its entirety. The court found that Musk was a controlling stockholder at the time the plan was approved, that the process by which it was negotiated and approved was deeply flawed and conflicted, and that the defendants had failed to demonstrate that the plan was entirely fair to Tesla shareholders. The decision drew international attention for its size and its implications for corporate governance of founder-controlled companies.
Following the ruling, Tesla's board put the compensation package to a shareholder ratification vote in June 2024, which passed with majority support. Proceedings continued in the Court of Chancery through late 2024 as the court considered whether the post-litigation shareholder vote could cure the defects identified in the January 2024 ruling.
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Treehouse Foods Inc., Sturm Foods Inc., and consumer plaintiffs including individuals and small businesses filed this antitrust MDL in the Southern District of New York before Judge Vernon Broderick in June 2014, alleging that Keurig Green Mountain Inc. used anticompetitive means to exclude rivals from the single-serve coffee market. The plaintiffs alleged Keurig redesigned its Keurig 2.0 brewer with a digital lock that prevented the use of competing unlicensed coffee pods, and pressured retailers and office coffee distributors into exclusivity arrangements — all to maintain its monopoly in the single-serve coffee system market.
The litigation consolidated competitor claims (from Treehouse and Sturm) with consumer class claims. The antitrust case raised novel issues about the intersection of product design, aftermarket tying, and monopolization under the Sherman Act. The case involved complex economic analysis of market definition and competitive effects.
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Claudia Gayle filed this class action in November 2007 in the Eastern District of New York against Harry's Nurses Registry, Inc. and its owner Harry Dorvilier, on behalf of herself and other nurses and home health aides who had been placed by the registry. The plaintiffs alleged that Harry's Nurses Registry had systematically violated the Fair Labor Standards Act and New York Labor Law by failing to pay overtime wages, misclassifying workers, and making unlawful deductions from wages earned by workers providing in-home patient care.
After years of litigation the court entered judgment in favor of the plaintiffs in September 2012, awarding $619,071.76 in damages to the named plaintiffs and class members. A supplemental judgment was entered in October 2013 following further proceedings before Magistrate Judge Marilyn D. Go, whose Report and Recommendation was adopted in full by Judge Nicholas G. Garaufis. Post-judgment proceedings addressing remaining class members' claims and enforcement continued for years afterward, with the most recent docket activity appearing in September 2024, suggesting ongoing collection or distribution efforts nearly seventeen years after the case was filed.
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Aaron Greenspan, the founder of PlainSite.org, filed this lawsuit pro se in state court in 2024 against Elon Musk, Tesla Inc., X Corp., Jared Birchall (Musk's personal assistant and corporate representative), Omar Qazi (a Tesla promoter who ran the SMICK Enterprises social media account), and several of Musk's attorneys including Alex Spiro of Quinn Emanuel and Adam Cashman and Allison Huebert of Singer Cashman LLP. The case was removed to the Northern District of California and assigned to Judge Maxine Chesney. Greenspan alleged that Musk and his associates engaged in a coordinated harassment and defamation campaign against him, including directing Qazi to make false statements about Greenspan on social media.
Quinn Emanuel represented Tesla, Excession LLC, and Musk's revocable trust. Qazi appeared pro se. The district court ruled against Greenspan, and he filed a notice of appeal to the Ninth Circuit in March 2026 from Covina, California. Qazi filed an opposition to Greenspan's motion for extension of time in February 2026.
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More than 80 individual plaintiffs — residents and property owners in communities surrounding SpaceX's Starbase launch facility in Cameron County, Texas — filed a class action complaint in the Southern District of Texas (Brownsville Division) on April 30, 2026, against Space Exploration Technologies Corp. (SpaceX). Judge Rolando Olvera is assigned. The plaintiffs allege that SpaceX's Starship and Super Heavy rocket operations at Starbase generate extraordinary acoustic energy — including noise, vibrations, and sonic booms — that has repeatedly and severely damaged their homes and properties.
The complaint describes eleven fully integrated Starship/Super Heavy test flights between April 2023 and October 2025, plus six earlier non-full-stack test flights and multiple static engine tests, each generating over 16 million pounds of thrust. Plaintiffs allege their homes, located in the surrounding Cameron County communities, have sustained repeated structural damage from the resulting acoustic events, which they describe as unprecedented in power.
The plaintiffs seek jury trial and bring claims for property damage arising from SpaceX's operations. The case was filed on April 30, 2026, with initial procedural orders entered in June 2026.
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The nature-of-suit codes the federal courts assign when a case is filed. Choose one for every case PlainSite has under it. Federal district courts
100Contract
102Contract
104Contract
110Contract - Insurance
111 Miscellaneous
112Contract - Sale (CDA)
114Contract - Service (CDA)
116Contract - Supply (CDA)
118Contract - Other (CDA)
120Contract: Marine
122Contract - Bid Preparation Costs
128Contract - Subsidy
130Contract - Surety
134Contract - Other
136Contract - Other - Wunderlich
138Contract - (Pre Award) Injunctions
140Contract - Injunction (Post Award)
150Contract: Recovery of Overpayment & Enforcement of Judgment
151Contract: Medicare Act
152Contract: Defaulted Student Loan
153Contract: Recovery Veteran Ben.
160Contract: Stockholders' Suits
190Contract: Other Contract Actions
195Contract Product Liability
196Contract: Franchise
200Tax - Allowance of Interest
202Tax - Declaratory Judgment 28:1507
204Tax - Estate
206Tax - Excise
208Tax - Gift
210Real Property: Land Condemnation
212Tax - Income Individual
214Tax - Informer's Fees
220Foreclosure (Diversity)
224Tax -100% Penalty-26:6672- Withhold.
226Tax - Other
230Real Property: Rent Lease & Ejectment
240Real Property: Torts to Land
245Real Property: Tort Product Liability
290Real Property: Other
300Civilian Pay - Back Pay
302Civilian Pay - COLA
304Civilian Pay - FLSA
306Civilian Pay - Overtime Compensation
310Personal Injury: Airplane
312Civilian Pay - Other
315Personal Injury: Airplane Product Liability
320Personal Injury: Assault Libel & Slander
330Personal Injury: Federal Employer's Liability
340Personal Injury: Marine
344Military Pay - Correct Records
345Marine Product Liability
346Military Pay - Correct/Reinstate
348Military Pay - Reinstatement
350Motor Vehicle Personal Injury
352Military Pay - Retirement
354Military Pay - SBP
355Personal Injury: Motor Vehicle Product Liability
356Military Pay - Other
360Personal Injury: Other
362Personal Injury: Medical Malpractice
365Personal Injury: Product Liability
367Health Care/Pharmaceutical Personal Injury Product Liability
368Personal Injury: Asbestos Personal Injury Product Liability
370Fraud or Truth-In-Lending
371Personal Property: Truth in Lending
375Other Statutes: False Claims Act
376Qui Tam (31 U.S.C. § 3729(a))
380Personal Property: Other Personal Property Damage
385Personal Property: Property Damage Product Liability
400State Reapportionment
410Anti-Trust
422Bankruptcy Appeals, Rule 28 U.S.C. § 158
423Bankruptcy Withdrawal, Rule 28 U.S.C. § 157
424(Obj/Revocation Discharge 727
430Banks and Banking
434Injunctive Relief
435Validity/Priority/Extent Lien
440Civil Rights: Other
441Civil Rights: Voting
442Civil Rights: Employment
443Civil Rights: Housing/Accommodations
444Civil Rights: Welfare
445Civil Rights: Americans with Disabilities - Employment
446Civil Rights: Americans with Disabilities Act - Other
448Civil Rights: Education
450Commerce ICC Rates Etc.
454Recover Money/Property
455Revoke Plan Confirmation
456Declaratory Judgment
457Subordinate Claim/Interest
458Injury - DTP/DPT
460Deportation
462Naturalization Application
463Habeas Corpus - Alien Detainees
464Injury - Polio inactive
465Immigration: Other Immigration Actions
467Injury - Tetanus & Diptheria
469Injury - Other
470Civil (RICO) Racketeer/Corrupt Organization
472Death - DTP/DPT
480Consumer Credit
483Death - Other
484Injury - Hepatitis B
485Injury - Hemophilus influenzae
486Injury - Varicella
490Cable/Satellite TV
492Injury - Thimerosal
494Injury - Influenza
496Injury - Meningococcal
498Other Action
499Death - Human Papillomavirus
500Common Carrier - Transportation
502Copyright
504Native American
508Patent
510Taking - Personalty
511Taking - FIRREA
512Taking - Realty
513Taking - Rails to Trails
514Taking - Other
515Unjust Conviction and Imprisonment
516Miscellaneous - Damages
528Miscellaneous - Other
530Prisoner: Habeas Corpus
535Death Penalty - Habeas Corpus
536Spent Nuclear Fuel
540Prisoner Petitions: Mandamus and Other
550Prisoner Petitions: Civil Rights
555Civil Rights (Prison Condition)
560Prisoner Petitions: Civil Detainee: Conditions of Confinement
610Forfeit/Penalty: Agriculture
620Forfeit/Penalty: Food and Drug
625Drug Related Seizure of Property
630Miscellanous
650Forfeit/Penalty: Airline Regs.
660Forfeit/Penalty: Occup. Safety
690Forfeiture/Penalty: Other
710Labor: Fair Labor Standards Act
720Labor: Labor/Management Relations
730Labor: Reporting/Disclosure
740Labor: Railway Labor Act
751Labor: Family and Medical Leave Act
790Labor: Other
791Labor: Employee Retirement Income Security Act (ERISA)
810Selective Service
820Property Rights: Copyright
830Property Rights: Patent
840Property Rights: Trademark
850Other Statutes: Securities/Commodities/Exchange
861Social Security: HIA
862Social Security: Black Lung
863D.I.W.C./D.I.W.W. (US Defendant)
864Social Security: SSID Title XVI
865Social Security: RSI Tax Suits
870Federal Tax Suits: Taxes (US Plaintiff or Defendant)
871Federal Tax Suits: IRS-Third Party
875Taxes: Customer Challenge
890Other Statutes: Other Statutory Actions
891Agriculture Acts
892Economic Stabilization Act
893Environmental Matters
894Energy Allocation Act
895Freedom of Information Act
896Other Statutes: Arbitration
899Other Statutes: Administrative Procedures Act/Review or Appeal of Agency Decision
900Appeal of Fee Determination
908Miscellaneous Case - Other
950Other Statutes: Constitutionality of State Statutes
990Other
999Miscellaneous Cases
Federal appellate courts
1152Contract: Recovery of Student Loan Defaults
1190Contract: Other Contract Action
1220Foreclosure
1240Torts to Land
1290Real Property - Other
1370Other Fraud
1371Truth in Lending
1380Other Personal Property Damage
1410Antitrust
1422Bankruptcy Appeals Rule 28 - USC 158
1440Other Civil Rights
1441Civil Rights: Voting
1442Civil Rights: Jobs
1443Civil Rights: Accommodations
1445Americans with Disabilities Act - Employment
1446Americans w/Disabilities Act - Other
1465Other Immigration Actions
1470Civil (RICO)
1625Forfeiture - Drug Related
1690Forfeiture - Other
1720Labor Laws - Labor/Mgmt Relation
1791Labor Laws - Retirement Act 1974
1850Securities Commodities Exchange
1870Tax Suits
1890Other Statutory Actions
1891Agricultural Acts
1893Environmental Matters
2110Insurance
2151Contract: Medicare Act Overpay
2152Recvry of Defaulted Student Loans
2190Contract: Other Contract Action
2210Condemnation
2220Real Property: Foreclosure
2240Real Property: Torts to Land
2290Real Property: Other
2320Assault Libel and Slander
2330Personal Injury: Federal Employers Liability
2340Marine Personal Injury
2350TORTS INJURY: Motor Vehicle
2360Personal Injury: Other Personal
2362Personal Injury: Medical Malpractice
2370Personal Property: Fraud
2371Truth in Lending
2380Personal Property: Other
2410Antitrust
2422Bankruptcy Appeals Rule 28 USC 158
2423Withdrawal
2430Banks and Banking
2440Civil Rights: Other
2441Civil Rights Voting
2442Civil Rights: Jobs
2443Civil Rights: Accomodations
2445Americans w/Disabilities Act-Empl
2446Americans w/Disabilities Act-Othr
2460Deportation
2462Naturalization Application
2463Habeas Corpus - Alien Detainees
2465Other Immigration Actions
2480Consumer Credit
2510Prisoner Petitions -Vacate Sentence
2530Habeas Corpus (Prisoner Petition)
2535Habeas Corpus: Death Penalty
2540Prisoner Petitions-Mandamus/Other
2550Prisoner - Civil Rights
2555Prison Conditions
2560Civ Detainee - Cond of Confinement
2625Drug Related Seizure of Property
2690Other Forfeiture and Penalty Suits
2710Fair Labor Standards Act
2720Labor/Management Relations
2790Other Labor Litigation
2791Employee Retirement
2830Patent
2850Securities Commodities Exchange
2860Social Security
2861Medicare
2862Social Security: Black Lung
2863DIWC / DIWW (Social Security)
2864SSID Title XVI (Social Security)
2865R.S.I.
2870Taxes (U.S. Plaintiff or Defendant)
2871IRS Third Party Suits (TAX DC)
2890Other Statutory Actions
2891Agricultural Acts
2893Environmental Matters
2895Freedom of Information Act
2899Adminstrative Review Act
2950Constitutionality of State Statutes
2990Other
3110Contract: Insurance
3120Contract: Marine
3130Contract: Miller Act
3140Contract: Negotiable Instrument
3150Overpayments & Enforcement of Judgments
3151Overpayments Under the Medicare Act
3160Contract: Stockholder Suits
3190Contract: Other
3196Franchise
3210Land Condemnation
3220Real Property: Foreclosure
3230Real Property: Rent Lease Ejectment
3240Real Property: Torts to Land
3290Real Property: Other
3310Airplane Personal Injury
3315Airplane Product Liability
3320Assault Libel and Slander
3330Federal Employers Liability
3340Personal Injury: Marine
3350Personal Injury: Motor Vehicle
3355Motor Vehicle Product Liability
3360Personal Injury: Other
3362Personal Injury: Medical Malpractice
3365Personal Injury: Product Liability
3367Torts
3368Personal Injury: Asbestos Prod Lia
3370Personal Property: Fraud
3371TORTS-Truth in Lending
3375Other Statutes: False Claims Act
3380TORTS PERSONAL PROPERTY-Other
3385Property Damage: Product Liability
3400STATUTES-State Reapportionment
3410Antitrust
3422Bankruptcy Appeals Rule 28 USC 158
3423Bankruptcy Withdrawal 28 USC 157
3430STATUTES-Banks & Banking
3440Civil Rights: Other
3441Civil Rights: Voting
3442Civil Rights: Jobs
3443Civil Rights: Accommodations
3444Civil Rights Welfare
3445Americans with Disabilities Act - Employment
3446Americans with Disabilities Act - Other
3448Civil Rights
3450Interstate Commerce
3470Racketeer Influenced & Corrupt Organizations (RICO)
3480Consumer Credit
3490Cable/Satellite TV
3530Prisoner: Habeas Corpus
3535Habeas Corpus - Death Penalty
3540Prisoner Petitions-Mandamus/Other
3550Prisoner: Civil Rights
3555Prisoner Petitions - Prison Condition
3560Prisoner Petitions
3710Labor: Fair Standards
3720Labor/Management Relations Act
3730Labor: Reporting/Disclosure
3740Labor: Railway Labor Act
3750Labor
3751Labor: Family and Medical Leave Act
3790Labor: Other
3791Employee Retirement (ERISA)
3820Property Rights: Copyright
3830Property Rights: Patent
3840Property Rights: Trademark
3850Securities Commodities Exchange
3864SOC SEC-SSID Title XVI
3890Statutes: Other
3891Statutes: Agricultural Acts
3892Economic Stabilization Act
3893Environmental Matters
3895Statutes: FOIA 1974
3896Other Statutes
3899Other Statutes
3950Constitutionality of State Statutes
3990Other
3999Miscellaneous
4110Contract: Insurance
4120Marine Contract Actions
4140Contract: Negotiable Instruments
4150Contract: Overpayment Recovery
4160Contract: Stockholders Suits
4190Contract: Other
4195Contract: Product Liability
4196Franchise
4220Real Property: Foreclosure
4230Rent Lease Ejectment
4240Torts to Land
4245Tort: Personal Liability
4290Real Property: Other
4310Personal Injury: Airplane
4315Airplane Product Liability
4320Personal Injury: Assault Libel & Slander
4340Marine Personal Injury
4345Marine Product Liability
4350Personal Injury: Motor Vehicle
4355Motor Vehicle Product Liability
4360Personal Injury: Other Personal
4362Personal Injury: Medical Malpractice
4365Personal Injury: Product Liability
4367Torts
4368Personal Injury: Asbestos
4370Personal Property: Fraud
4371Truth in Lending
4380Personal Property: Other
4385Property Damage-Product Liability
4440Civil Rights-Other
4442Civil Rights Jobs
4443Civil Rights Accommodations
4470STATUTES-RICO
4480Consumer Credit
4790Other Labor Litigation
4890Other Statuatory Actions
4896Other Statutes
4950Constitutionality of State Statutes
5362Medical Malpractice
5870STATUTES-Tax Suits
9992MISC case matters requiring a judicial signature ie: letters rogatory jdgm dbtr exam
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All reporters › us-tax-ct-lexis › Volume 1984 Opinions in us-tax-ct-lexis, volume 1984
Michael DiPeppino, Inc., d.b.a. Michael Transfer, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentMichael Di Peppino, Inc. v. CommissionerDocket No. 21497-83United States Tax Court83 T.C.… McClelland v. Commissioner Page 2 Herbert J. McClelland and Clara H. McClelland, Petitioners v. Commissioner of Internal Revenue, Respondent; Charles J.… Estate of Henry K. Schwartz, Deceased, Robert Schwartz, Suzanne Schwartz, and Mark Stewart, Administrators, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Schwartz v. CommissionerDocket No. 17918-82United States Tax Court83 T.C.… Estate of Mollie P. Fabric, Elliot Fabric, Personal Representative, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Fabric v. CommissionerDocket No. 17536-81United States Tax Court83 T.C.… Reco Industries, Inc., Common Parent Corporation of Consolidated Group Consisting of Reco Industries, Inc., and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentReco Industries, Inc. v. CommissionerDocket No. 4861-81United States Tax Court83 T.C.… Anderson v. Commissioner Page 6 Respondent determined deficiencies as follows: Year ended Deficiency Docket Petitioners No. $32,598 Morris E.… Young v. Commissioner Page 7 Respondent determined a deficiency in the amount of $48,722.49 in petitioners’ Federal income tax for 1977.… Respondent determined the following deficiencies in petitioner’s Federal income tax: TYE Dec.… Baker v. Commissioner Page 9 Robert Randall Baker, Petitioner v. Commissioner of Internal Revenue, RespondentBaker v. CommissionerDocket No. 7599-83United States Tax Court83 T.C.… Ramsay v. Commissioner Page 10 Respondent issued statutory notices of deficiency in these consolidated cases which determined deficiencies in petitioners’ Federal income taxes as follows: Docket No. Petitioner Year Deficiency 8818-81 Ernest C.… Huntsberry v. Commissioner Page 11 Howard Y. Huntsberry and Margaret N. Huntsberry, Petitioners v. Commissioner of Internal Revenue, RespondentHuntsberry v. CommissionerDocket No. 28038-81United States Tax Court83 T.C.… Furstenberg v. Commissioner Page 12 Respondent determined deficiencies in petitioner’s Federal income taxes as set forth below: Year Deficiency 1975 .… Smith v. Commissioner Page 13 George E. Smith and Theodora Smith, Petitioners v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 23371-82United States Tax Court83 T.C.… Husky Oil Co. v. Commissioner Page 14 Husky Oil Company, Petitioner v. Commissioner of Internal Revenue, RespondentHusky Oil Co. v. CommissionerDocket No. 21433-81United States Tax Court83 T.C.… Estate of Abell v. Commissioner Page 15 Respondent determined a deficiency in decedent’s Federal estate tax in the amount of $225,818.… Harwood v. Commissioner Page 16 Virginia Z. Harwood, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentHarwood v. CommissionerDocket Nos. 6557-81, 6558-81, 6559-81, 6560-81, 6561-81United States Tax Court83 T.C.… Green v. Comm'r Page 17 OPINION This matter is before the Court on the Commissioner’s motion for partial summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure.1 The issues raised by the motion are: (1) Whether four "Exclusive License Agreements” executed by LaSala, Ltd. (LaSala), effected a sale of the four… Hulter v. Commissioner Page 18 Henry N. and Marilyn Hulter, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentHulter v. CommissionerDocket Nos. 3969-81, 23116-81, 22544-82, 20873-83United States Tax Court83 T.C.… Arkansas Best Corporation and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentArkansas Best Corp. v. CommissionerDocket No. 18954-80United States Tax Court83 T.C.… Pyo v. Commissioner Page 20 Ki P. Pyo and Boung K. Pyo, Petitioners v. Commissioner of Internal Revenue, RespondentPyo v. CommissionerDocket No. 28344-83United States Tax Court83 T.C.… Lynch v. Commissioner Page 21 The Commissioner determined deficiencies in the petitioners’ Federal income tax of $15,465.80 for 1974 and $389,852.27 for 1975.… Maddrix v. Commissioner Page 22 OPINION In a notice of deficiency dated March 9, 1981, respondent determined a deficiency of $67,900.51 in petitioners’ 1977 Federal income tax.… Boulez v. Commissioner Page 23 Respondent determined a deficiency in petitioner’s individual income tax for the calendar year 1975 in the amount of $20,685.61.… Graham v. Commissioner Page 24 In these consolidated cases, respondent determined deficiencies in petitioners’ Federal income taxes as follows: Docket TYE Date of No. Petitioner Dec.… Cross v. Commissioner Page 25 OPINION In these consolidated cases, respondent determined the following deficiencies and additions to tax in petitioners’ Federal income taxes: Sec. 6653(a)1 Docket No. Petitioner Year Deficiency addition to tax 11879-78 Silas V.… Estate of Baron v. Commissioner Page 26 Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S.… Giannini Packing Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentGiannini Packing Corp. v. CommissionerDocket No. 6398-77United States Tax Court83 T.C.… Billman v. Commissioner Page 28 Billie E. Billman, Petitioner v. Commissioner of Internal Revenue, RespondentBillman v. CommissionerDocket No. 5881-82United States Tax Court83 T.C.… OPINION Respondent determined a deficiency in the amount of $44,293 in the Federal income tax of Nelson A.… Church of Scientology of California, Petitioner v. Commissioner Of Internal Revenue, RespondentChurch of Scientology v. CommissionerDocket No. 3352-78United States Tax Court83 T.C.… Carbine v. Commissioner Page 31 OPINION The Commissioner determined deficiencies in petitioners’ Federal income tax in the amounts of $12,937.90 and $2,354.41 for 1977 and 1978, respectively.… Estate of Meyer v. Commissioner Page 32 Estate of Anna-Marie Meyer, Edwin L. Meyer, Jr., Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Meyer v. CommissionerDocket No. 23598-81United States Tax Court83 T.C.… Kluger v. Commissioner Page 33 This case is before us on petitioner’s motion to suppress evidence and to shift the burden of proof, treated as a motion to shift the burden of going forward with the evidence, to respondent.1 Respondent determined a deficiency of $769,769.34 in petitioner’s 1979 Federal income tax.… OPINION This is an action for declaratory judgment pursuant to section 74281 and Rule 211.2 This matter has been decided pursuant to the provisions of section 7456(d) and Rule 218(a).… Estate of Fulmer v. Commissioner Page 35 OPINION This matter is before us on the Commissioner’s motion, which we shall treat as a motion for summary judgment under Rule 121, Tax Court Rules of Practice and Procedure.1 At the hearing on the motion, the parties agreed that there is no genuine issue as to any material fact and that a decision may be rendered by… Grynberg v. Commissioner Page 36 Jack J. Grynberg and Celeste Grynberg, Petitioners v. Commissioner of Internal Revenue, RespondentGrynberg v. CommissionerDocket Nos. 3688-80, 25073-81, 24307-82United States Tax Court83 T.C.… Dellacroce v. Commissioner Page 37 Aniello Dellacroce and Mary Dellacroce, Petitioners v. Commissioner of Internal Revenue, Respondent; Aniello Dellacroce, Petitioner v. Commissioner of Internal Revenue, RespondentDellacroce v. CommissionerDocket Nos. 5895-77, 5896-77United States Tax Court83 T.C.… OPINION Respondent determined an income tax deficiency of $7,769 for petitioner’s taxable year ending July 31, 1979, and an addition to tax under section 6651(a)1 of $1,942.… Respondent determined a deficiency in Federal estate tax against petitioner in the amount of $37,282.72.… Harold and Julia Gershman Family Foundation, Petitioner v. Commissioner of Internal Revenue, Respondent; Harold Gershman, Petitioner v. Commissioner of Internal Revenue, RespondentGershman Family Foundation v. CommissionerDocket Nos. 16385-81, 16386-81United States Tax Court83 T.C.… First Nat'l Bank v. Commissioner Page 41 First National Bank in Little Rock, Petitioner v. Commissioner of Internal Revenue, RespondentFirst Nat'l Bank v. CommissionerDocket No. 2694-80United States Tax Court83 T.C.… Frantz v. Commissioner Page 42 In his notice of deficiency dated August 28, 1979, respondent determined a $78,440.97 deficiency in petitioners’ Federal income tax for the year 1973.… Respondent determined deficiencies in petitioner’s Federal income taxes for the fiscal years ending March 31, 1975, and March 31, 1976, in the amounts of $3,876.36 and $4,478.07, respectively.… OPINION Petitioner has instituted this action pursuant to section 7476(a)(2)(B)1 for a declaratory judgment that the Tipton & Kalmbach, Inc. Profit Sharing Retirement Plan has been, and continues to be, a qualified plan under section 401(a).… Johnsen v. Commissioner Page 45 John K. Johnsen and Frances Johnsen, Petitioners v. Commissioner of Internal Revenue, RespondentJohnsen v. CommissionerDocket No. 12592-80United States Tax Court83 T.C.… Boggs v. Commissioner Page 46 Respondent determined a deficiency in petitioners’ Federal income tax for the 1976 taxable year in the amount of $62,183.93.… Dean v. Commissioner Page 47 John R. Dean and Florence Dean, Petitioners v. Commissioner of Internal Revenue, RespondentDean v. CommissionerDocket No. 22565-80United States Tax Court83 T.C.… Fuchs v. Commissioner Page 48 These consolidated cases were assigned to and heard by Special Trial Judge John J.… Golden Nugget, Inc., and Subsidiary, Petitioner v. Commissioner of Internal Revenue, RespondentGolden Nugget, Inc. v. CommissionerDocket Nos. 8027-81, 11098-83United States Tax Court83 T.C.… Sallies v. Commissioner Page 50 Robert C. Sallies and Margie G. Sallies, Petitioners v. Commissioner of Internal Revenue, RespondentSallies v. CommissionerDocket No. 1035-80United States Tax Court83 T.C.… OPINION In this action, petitioner seeks a declaratory judgment pursuant to section 7428(a)1 that it qualifies for tax-exempt status under section 501(c)(3) and as a church under section 509(a)(1).… National Tea Co. v. Commissioner Page 52 Respondent determined deficiencies in income tax and transferee liabilities against petitioner as successor in interest to, and as transferee of the assets of, National Supermarkets, Inc., formerly National Food Stores of Louisiana, Inc. (hereinafter referred to as Supermarkets) for the taxable years ended March 29… Estate of Ruth B. Regester, Deceased, Charles Regester, Personal Representative, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Regester v. CommissionerDocket No. 730-82United States Tax Court83 T.C.… Estate of Shella B. Gardner, Deceased, T.… Fox v. Commissioner Page 55 Respondent determined deficiencies in petitioners’ Federal income tax as follows: Year Deficiency 1977.… Canada v. Commissioner Page 56 Carter Hawkins Canada (f.k.a. Larry E. Canada, Jr.) and Katherine N.… Estate of Leach v. Commissioner Page 57 Estate of Anne B. Leach, Deceased, George Howe Bailey, Jr., Administrator ad Litem, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Leach v. CommissionerDocket Nos. 2243-81, 2244-81United States Tax Court82 T.C.… Benbow v. Commissioner Page 58 OPINION Respondent determined deficiencies in Federal individual income tax, and in Federal excisé tax under section 4973,1 against petitioners as follows: Deficiency Year Income tax Excise tax2 Donald L.… Brinley v. Commissioner Page 59 SUPPLEMENTAL OPINION This case is before us on petitioners’ motion for reconsideration1 of our opinion in the above-entitled case (hereinafter referred to as Brinley I), T.C.… Byers v. Commissioner Page 60 Respondent determined the following deficiencies in petitioners’ Federal income taxes: Taxable year Deficiency 1974.… Respondent, in his notice of deficiency dated April 6, 1981, determined deficiencies of $22,704, $25,505, $22,943, and $15,302 in petitioner’s Federal income taxes for the years 1976, 1977, 1978, and 1979, respectively.… Respondent determined the following deficiencies in the Federal income tax of the Carolina, Clinchfield & Ohio Railway Co.: 1972.… Stemkowski v. Commissioner Page 63 SUPPLEMENTAL OPINION On February 17,1981, we filed our Opinion in the consolidated case of Peter Stemkowski and John J.… Dolese v. Commissioner Page 64 Respondent determined the following deficiencies in petitioners’ Federal income tax: Year Deficiency $57,455.12 to 151,077.00 I> This case involves the distribution of two tracts of land by a partnership to its two partners (an individual and his wholly owned corporation) followed by a partial gift/partial sale of the… Green v. Commissioner Page 65 OPINION Respondent determined a deficiency of $165.29 in petitioner’s Federal estate tax.… Beard v. Comm'r Page 66 This case is before us on respondent’s motion for summary judgment.1 Pursuant to Rule 121,2 a response to the motion was filed by petitioner on February 13, 1984 (the response).… Groetzinger v. Commissioner Page 67 Robert P. Groetzinger, Petitioner v. Commissioner of Internal Revenue, RespondentGroetzinger v. CommissionerDocket No. 2028-82United States Tax Court82 T.C.… Boothe v. Commissioner Page 68 Ferris F. Boothe and Dorothy S. Boothe, Petitioners v. Commissioner of Internal Revenue, RespondentBoothe v. CommissionerDocket No. 20904-81United States Tax Court82 T.C.… OPINION The Commissioner determined deficiencies and additions to tax against petitioners as follows: Additions to tax, I.R.C.… Kaufman v. Commissioner Page 70 The Commissioner determined a deficiency of $15,422.27 in petitioners’ Federal income tax for the taxable year ending July 31,1979.… Elliston v. Commissioner Page 71 OPINION Cohen, Judge: Respondent determined the following deficiencies in petitioners’ Federal income taxes: Year Deficiency 1975.… Sack v. Commissioner Page 72 OPINION Petitioner1 is the plan administrator of the Anthony C.… Amity Leather Products Co., Petitioner v. Commissioner of Internal Revenue, RespondentAmity Leather Products Co. v. CommissionerDocket Nos. 2014-81, 8056-82United States Tax Court82 T.C.… Wierschem v. Commissioner Page 74 Cornelius Wierschem, Petitioner v. Commissioner of Internal Revenue, RespondentWierschem v. CommissionerDocket No. 11197-81United States Tax Court82 T.C.… Smith v. Commissioner Page 75 John M. Smith and Eileen A. Smith, Petitioners v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 15864-81United States Tax Court82 T.C.… AMERCO v. Commissioner Page 76 AMERCO, Petitioner v. Commissioner of Internal Revenue, RespondentAMERCO v. CommissionerDocket No. 1562-80United States Tax Court82 T.C.… Holswade v. Commissioner Page 77 George R. Holswade, M.D., P.C. and George R.… OKC Corp. v. Commissioner Page 78 The Commissioner determined the following deficiencies in the petitioners’ Federal income taxes: Docket No. Petitioner TYE Sept.… Take v. Commissioner Page 79 OPINION This case is presently before the Court on petitioners’ motion for summary judgment, filed on August 12,1983, pursuant to Rule 121(a),1 and respondent’s motion for summary judgment, filed on September 15, 1983, pursuant to Rule 121(a).… Connelly v. Commissioner Page 80 OPINION This matter is before us on petitioner’s motion for judgment on the pleadings pursuant to Rule 120.1 Petitioner, after the case was at issue, filed a request for admissions to which respondent replied.… Mollet v. Commissioner Page 81 This matter is before the Court on cross-motions by the parties to dismiss for lack of jurisdiction.… Dusha v. Commissioner Page 82 OPINION This case is before the Court on respondent’s motion to dismiss as a sanction under Rule 104(c), Tax Court Rules of Practice and Procedure, for petitioner’s failure to comply with this Court’s discovery order dated October 19, 1983.… Benedict v. Commissioner Page 83 OPINION Respondent determined deficiencies in petitioner’s Federal income tax for the years 1975, 1976, and 1977 in the amounts of $4,478.69, $3,311.62, and $3,713.92, respectively.… Coulter v. Commissioner Page 84 OPINION Respondent determined deficiencies in and additions to petitioners’ Federal income tax for their 1979 and 1980 taxable years as follows: Additions to tax Year Deficiency Sec. 6651(a)1 Sec. 6653(a) $592.00 $29.60 $282.35 H* CO CO O The issues for decision are (1) whether petitioners are entitled to itemized… Jones v. Commissioner Page 85 The Commissioner determined a deficiency in petitioners’ Federal income tax for the taxable year 1978 in the amount of $932.67.… Adams v. Commissioner Page 86 OPINION In these consolidated cases, respondent determined the following deficiencies in petitioners’ Federal income taxes: Docket No. Petitioner Year Deficiency 21364-81 D.… Burbage v. Commissioner Page 87 John Howard Burbage, Petitioner v. Commissioner of Internal Revenue, RespondentBurbage v. CommissionerDocket No. 9095-79United States Tax Court82 T.C.… Linseman v. Commissioner Page 88 Ken Linseman, Petitioner v. Commissioner of Internal Revenue, RespondentLinseman v. CommissionerDocket No. 23315-81United States Tax Court82 T.C.… Estate of H. Floyd Sherrod, H. Floyd Sherrod, Jr., and Estalee Sherrod Sandlin, Coexecutors, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Sherrod v. CommissionerDocket No. 5531-82United States Tax Court82 T.C.… Heineman v. Commissioner Page 90 Ben W. Heineman and Natalie G. Heineman, Petitioners v. Commissioner of Internal Revenue, RespondentHeineman v. CommissionerDocket No. 4163-81United States Tax Court82 T.C.… Estate of Mary B. McElroy, Deceased, Robert Barnett, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of McElroy v. CommissionerDocket No. 15381-82United States Tax Court82 T.C.… Julien v. Commissioner Page 92 Jay I. Julien and Ann W. Julien, Petitioners v. Commissioner of Internal Revenue, Respondent; Joel Fabiani and Audree Fabiani, Petitioners v. Commissioner of Internal Revenue, RespondentJulien v. CommissionerDocket Nos. 24238-81, 26855-81United States Tax Court82 T.C.… Seda v. Commissioner Page 93 OPINION Respondent determined deficiencies in petitioners’ Federal income tax as follows: Year Deficiency $22,015 o* t— a> tH 17,801 O CO os t-H The issues before us are (1) whether the redemption of all petitioners’ stock in a certain corporation was taxable as a dividend distribution under section 3011 or as a… OPINION In these consolidated cases, respondent determined deficiencies in petitioners’ Federal income tax as follows: Docket No. Petitioner Year Deficiency 20523-80 Consolidated Industries, Inc. 1975 $276,334 20524-80 Joseph C.… Hazim v. Commissioner Page 95 OPINION This matter is before the Court on the petitioner’s motion to vacate an order of dismissal pursuant to Rule 123, Tax Court Rules of Practice and Procedure.1 The sole issue raised by the motion is whether such motion meets the requirements of Rule 123(c).… Robinson v. Commissioner Page 96 Respondent determined a deficiency of $1,446,365.51 in the income tax of the petitioners Prentice I.… Robinson v. Commissioner Page 97 Before the Court are motions for partial summary judgment, in which the petitioners in both of the above-cited dockets ask us to determine whether so-called "blockage” should be taken into account in valuing shares of stock.… Brooks v. Commissioner Page 98 Respondent determined deficiencies in and additions to tax as follows: Year Deficiencies Additions to tax sec.… Davidson v. Commissioner Page 99 Respondent determined deficiencies in Federal individual income tax against petitioners for 1973 and 1974, in the amounts of $5,628.83 and $3,465, respectively.… Abrams v. Commissioner Page 100 Gale C. Abrams, Petitioner v. Commissioner of Internal Revenue, RespondentAbrams v. CommissionerDocket No. 1280-83United States Tax Court82 T.C.… Ideal Basic Industries, Inc., and Subsidiaries, Petitioners v. Commissioner of Internal Revenue, RespondentIdeal Basic Industries, Inc. v. CommissionerDocket No. 11847-78United States Tax Court82 T.C.… Frankel v. Commissioner Page 102 Max Frankel and Tobia Frankel, Petitioners v. Commissioner of Internal Revenue, RespondentFrankel v. CommissionerDocket No. 8872-81United States Tax Court82 T.C.… Cirelli v. Commissioner Page 103 Joyce Ann Cirelli, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentCirelli v. CommissionerDocket Nos. 14917-82, 14918-82, 14919-82, 14963-82, 14991-82, 14992-82, 15244-82United States Tax Court82 T.C.… Graham v. Commissioner Page 104 OPINION Respondent has determined the following deficiencies in and additions to these petitioners’ Federal income taxes: Docket No. Year Deficiency Sec. 6653(b)1 7603-80 1969 $34,301 $17,151 7603-80 1970 62,689 31,345 7603-80 1971 64,849 32,425 7603-80 1972 28,513 14,256 7604-80 1969 36,344 18,172 7604-80 1970 58,905… Guy F. Atkinson Co. v. Commissioner Page 105 By notice of deficiency dated March 5,1981, respondent determined deficiencies in petitioners’ Federal income taxes as follows: TYE Dec.… Harwood v. Commissioner Page 106 Virginia Z. Harwood, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentHarwood v. CommissionerDocket Nos. 6557-81, 6558-81, 6559-81, 6560-81, 6561-81United States Tax Court82 T.C.… White v. Commissioner Page 107 Robert P. White, Petitioner v. Commissioner of Internal Revenue, Respondent; Nancy S.… Grimes v. Commissioner Page 108 John A. Grimes, Petitioner v. Commissioner of Internal Revenue, RespondentGrimes v. CommissionerDocket No. 744-83United States Tax Court82 T.C.… La Verdad v. Commissioner Page 109 La Verdad, Petitioner v. Commissioner of Internal Revenue, RespondentLa Verdad v. CommissionerDocket No. 22393-82XUnited States Tax Court82 T.C.… Karmun v. Commissioner Page 110 Harry H. Karmun and Alice G. Karmun, Petitioners v. Commissioner of Internal Revenue, RespondentKarmun v. CommissionerDocket No. 21168-82United States Tax Court82 T.C.… Reed v. Commissioner Page 111 OPINION Respondent determined deficiencies in Federal individual income tax against petitioners as follows: Year Deficiency Docket No. 1977 1978 $351.00 604.00 Ronald L.… Baetens v. Commissioner Page 112 OPINION Respondent determined a deficiency in petitioners’ 1977 Federal income tax in the amount of $7,239.16.… Ourisman v. Commissioner Page 113 Florenz R. Ourisman and Betty Joan Ourisman, Petitioners v. Commissioner of Internal Revenue, RespondentOurisman v. CommissionerDocket No. 4644-78United States Tax Court82 T.C.… Piety, Inc. v. Commissioner Page 114 Piety, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentPiety, Inc. v. CommissionerDocket No. 28128-82XUnited States Tax Court82 T.C.… P.L.L. Scholarship Fund, Petitioner v. Commissioner of Internal Revenue, RespondentP.L.L.… Burlington N. R. Co. v. Commissioner Page 116 OPINION In a statutory notice of deficiency dated March 21, 1980, respondent determined deficiencies in petitioner’s Federal income taxes for 1974 and 1975 in the amounts of $538,940.21 and $943,047.86, respectively.… Yoakum v. Commissioner Page 117 Jack R. Yoakum, Petitioner v. Commissioner of Internal Revenue, RespondentYoakum v. CommissionerDocket No. 2045-80United States Tax Court82 T.C.… Southern Pacific Transportation Company, Petitioner v. Commissioner of Internal Revenue, RespondentSouthern Pacific Transp.… Rosenfeld v. Commissioner Page 119 George Rosenfeld and Anne Rosenfeld, Petitioners v. Commissioner of Internal Revenue, RespondentRosenfeld v. CommissionerDocket No. 18739-81United States Tax Court82 T.C.… Gauntt v. Commissioner Page 120 OPINION This matter is before the Court on the Commissioner’s motion for partial summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure.2 The issues raised by the motion are: (1) Whether the Commissioner properly applied the amended section 1.612-3, Income Tax Regs., to disallow certain… Westerdahl v. Commissioner Page 121 Respondent determined deficiencies in petitioners’ Federal income taxes as follows: Docket No. Petitioners Calendar year Deficiency 14535-80 Lars E.… Estate of Della Walker Van Loben Sels, Deceased, Wellington S.… Beall v. Commissioner Page 123 Mary F. Beall, Petitioner v. Commissioner of Internal Revenue, RespondentBeall v. CommissionerDocket Nos. 14793-82, 10835-83United States Tax Court82 T.C.… Godbold v. Commissioner Page 124 Respondent determined deficiencies in petitioners’ income tax for 1978 and 1979 in the respective amounts of $16,086.83 and $1,488.37.… This is an action for declaratory judgment pursuant to section 7428.2 Petitioner filed an application with the Internal Revenue Service for recognition of exemption from Federal income taxes on March 11, 1980, seeking exemption under section 501(c)(3) and claiming to be a church within the meaning of section… Estate of Alexander v. Commissioner Page 126 OPINION Respondent determined a deficiency of $165,301.48 in the Federal estate tax of the Estate of C.… Estate of Kurihara v. Commissioner Page 127 Estate of Tetsuo Kurihara, Deceased, Eleanore Kurihara, Administratrix, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Kurihara v. CommissionerDocket No. 10402-81United States Tax Court82 T.C.… Fife v. Commissioner Page 128 Martin D. Fife and Barbara J. Fife, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentFife v. CommissionerDocket Nos. 3150-80, 3154-80, 3155-80, 25463-81, 25603-81, 20922-82United States Tax Court82 T.C.… People and organizations on PlainSite with a photograph on file, alphabetically. A
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