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United States. Tax Court. Reports

Latest Issue: 11/01/2007

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1. PSB HOLDINGS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,... Docket No. 14724-05. Filed November 1, 2007. P is the holding company of an affiliated group of corporations that files consolidated Federal income tax returns. (PERIODICAL ARTICLE) 2. SHERREL AND LESLIE STEPHEN JONES, PETITIONERS v. COMMISSIONER OF INTERNAL... Docket No. 20253-04. Filed November 1, 2007. In 1997, P, an attorney practicing in Oklahoma, donated to a university library photocopied materials received from the ... (PERIODICAL ARTICLE) 3. MICHAEL V. SEVERO AND GEORGINA C. SEVERO, PETITIONERS v. COMMISSIONER OF... Docket No. 6346-06L. Filed November 15, 2007. With the late filing of their 1990 joint Federal income tax return, petitioners failed to pay most of ... (PERIODICAL ARTICLE) 4. TOBIAS WEISS AND GERTRUDE O. WEISS, PETITIONERS v. COMMISSIONER OF INTERNAL... Docket No. 3521-07. Filed December 26, 2007. Held, qualified dividends are properly included in the calculation of alternative minimum tax. Tobias Weiss, for petitioners. Frank ... (PERIODICAL ARTICLE) 5. PETER P. BALTIC AND KAREN R. BALTIC, PETITIONERS v. COMMISSIONER OF... Docket No. 2826-06L. Filed December 27, 2007. Bs received a notice of deficiency but filed no petition in this Court. R assessed the tax reported ... (PERIODICAL ARTICLE)
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