2006
546 United States Tax Court opinions from 2006.
- Peabody Natural Res. Co. v. Comm'r May 8, 2006 Nos. 20328-04, 6899-05 126 T.C. 261; 2006 U.S. Tax Ct. LEXIS 14; 126 T.C. No. 14; 167 Oil & Gas Rep. 668
- Peabody Natural Resources Company, f.k.a. Hanson Natural Resources Company, Cavenham Forest Industries, Inc., A Partner Other Than The Tax Matters Partner v. Commissioner May 8, 2006 126 T.C. No. 14
- Sampson v. Comm'r May 8, 2006 No. 4170-05S 2006 T.C. Summary Opinion 75; 2006 Tax Ct. Summary LEXIS 171
- Chizer v. Comm'r May 3, 2006 No. 7364-05S 2006 T.C. Summary Opinion 73; 2006 Tax Ct. Summary LEXIS 114
- Cox v. Comm'r May 3, 2006 Nos. 21733-03L, 14693-04L 126 T.C. 237; 2006 U.S. Tax Ct. LEXIS 13; 126 T.C. No. 13
- Louis A. and Christine Cox v. Commissioner May 3, 2006 126 T.C. No. 13
- Mars's Contrs. v. Comm'r May 3, 2006 No. 11131-05L 2006 T.C. Memo. 94; 91 T.C.M. 1128; 2006 Tax Ct. Memo LEXIS 95
- Rideaux v. Comm'r May 3, 2006 No. 4082-05S 2006 T.C. Summary Opinion 74; 2006 Tax Ct. Summary LEXIS 166
- Clenzo & Luella Knox v. Comm'r May 2, 2006 No. 19965-02S 2006 T.C. Summary Opinion 72; 2006 Tax Ct. Summary LEXIS 136
- Dixon v. Comm'r May 2, 2006 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 2006 T.C. Memo. 90; 91 T.C.M. 1086; 2006 Tax Ct. Memo LEXIS 92
- Horowitz v. Comm'r May 2, 2006 Nos. 3422-05, 3854-05 2006 T.C. Memo. 91; 91 T.C.M. 1120; 2006 Tax Ct. Memo LEXIS 94
- McQuarrie v. Comm'r May 2, 2006 No. 8156-05 2006 T.C. Memo. 93; 91 T.C.M. 1127; 2006 Tax Ct. Memo LEXIS 91
- Snyder v. Comm'r May 2, 2006 No. 13874-04 2006 T.C. Memo. 92; 91 T.C.M. 1121; 2006 Tax Ct. Memo LEXIS 93
- Garwood Irrigation Co. v. Comm'r May 1, 2006 No. 1459-03 126 T.C. 233; 2006 U.S. Tax Ct. LEXIS 12; 126 T.C. No. 12
- Garwood Irrigation Company v. Commissioner May 1, 2006 126 T.C. No. 12
- Todd B. Guthrie v. Commissioner May 1, 2006 2006 T.C. Memo. 89
- Barbee v. Comm'r Apr 27, 2006 No. 9408-04S 2006 T.C. Summary Opinion 71; 2006 Tax Ct. Summary LEXIS 99
- Ayittey v. Comm'r Apr 26, 2006 No. 20837-04S 2006 T.C. Summary Opinion 65; 2006 Tax Ct. Summary LEXIS 96
- Bean v. Comm'r Apr 26, 2006 No. 1881-05L 2006 T.C. Memo. 88; 91 T.C.M. 1083; 2006 Tax Ct. Memo LEXIS 89
- Hess v. Comm'r Apr 26, 2006 No. 1953-05S 2006 T.C. Summary Opinion 66; 2006 Tax Ct. Summary LEXIS 133
- Robinette v. Comm'r Apr 26, 2006 No. 16875-04S 2006 T.C. Summary Opinion 69; 2006 Tax Ct. Summary LEXIS 167
- Schick v. Comm'r Apr 26, 2006 No. 2078-05S 2006 T.C. Summary Opinion 67; 2006 Tax Ct. Summary LEXIS 172
- Tassielli v. Comm'r Apr 26, 2006 No. 22326-04S 2006 T.C. Summary Opinion 68; 2006 Tax Ct. Summary LEXIS 180
- Tulay v. Comm'r Apr 26, 2006 No. 21664-04S 2006 T.C. Summary Opinion 70; 2006 Tax Ct. Summary LEXIS 182
- Caspian Consulting Group v. Comm'r Apr 25, 2006 No. 18124-03 2006 T.C. Memo. 85; 91 T.C.M. 1075; 2006 Tax Ct. Memo LEXIS 88
- Merlo v. Comm'r Apr 25, 2006 No. 21538-03 126 T.C. 205; 2006 U.S. Tax Ct. LEXIS 10; 126 T.C. No. 10
- Michael A. Zapara and Gina A. Zapara v. Commissioner Apr 25, 2006 126 T.C. No. 11
- Pragasam v. Comm'r Apr 25, 2006 No. 12636-04L 2006 T.C. Memo. 86; 91 T.C.M. 1077; 2006 Tax Ct. Memo LEXIS 86
- Rappaport v. Comm'r Apr 25, 2006 No. 10777-04 2006 T.C. Memo. 87; 91 T.C.M. 1079; 2006 Tax Ct. Memo LEXIS 87
- Robert J. Merlo v. Commissioner Apr 25, 2006 126 T.C. No. 10
- Zapara v. Comm'r Apr 25, 2006 No. 9480-02L 126 T.C. 215; 2006 U.S. Tax Ct. LEXIS 11; 126 T.C. No. 11
- Aaron v. Comm'r Apr 24, 2006 No. 14787-04S 2006 T.C. Summary Opinion 63; 2006 Tax Ct. Summary LEXIS 90
- Bangs v. Comm'r Apr 24, 2006 No. 17415-04 2006 T.C. Memo. 83; 91 T.C.M. 1063; 2006 Tax Ct. Memo LEXIS 84
- Hoover v. Comm'r Apr 24, 2006 Nos. 15557-99, 4590-00L 2006 T.C. Memo. 82; 91 T.C.M. 1053; 2006 Tax Ct. Memo LEXIS 85
- McHan v. Comm'r Apr 24, 2006 No. 550-92 2006 T.C. Memo. 84; 91 T.C.M. 1069; 2006 Tax Ct. Memo LEXIS 83
- Bernhard F. and Cynthia G. Manko v. Commissioner Apr 20, 2006 126 T.C. No. 9
- Manko v. Comm'r Apr 20, 2006 No. 24124-04L 126 T.C. 195; 2006 U.S. Tax Ct. LEXIS 9; 126 T.C. No. 9
- Abloso v. Comm'r Apr 19, 2006 No. 898-04S 2006 T.C. Summary Opinion 60; 2006 Tax Ct. Summary LEXIS 92
- Celestin v. Comm'r Apr 19, 2006 No. 6229-05S 2006 T.C. Summary Opinion 59; 2006 Tax Ct. Summary LEXIS 113
- Domanico v. Comm'r Apr 19, 2006 No. 18992-04S 2006 T.C. Summary Opinion 55; 2006 Tax Ct. Summary LEXIS 123
- Guthrie v. Comm'r Apr 19, 2006 No. 14009-04 2006 T.C. Memo. 81; 91 T.C.M. 1052; 2006 Tax Ct. Memo LEXIS 82
- Hanna v. Comm'r Apr 19, 2006 No. 19033-03S 2006 T.C. Summary Opinion 57; 2006 Tax Ct. Summary LEXIS 130
- Holmes v. Comm'r Apr 19, 2006 No. 3423-05 2006 T.C. Memo. 80; 91 T.C.M. 1050; 2006 Tax Ct. Memo LEXIS 81
- Johnson v. Comm'r Apr 19, 2006 No. 5609-05S 2006 T.C. Summary Opinion 62; 2006 Tax Ct. Summary LEXIS 135
- Litton v. Comm'r Apr 19, 2006 No. 16080-05S 2006 T.C. Summary Opinion 56; 2006 Tax Ct. Summary LEXIS 140
- NT, Inc. d.b.a. Natures Touch v. Commissioner Apr 19, 2006 126 T.C. No. 8
- NT, Inc. v. Comm'r Apr 19, 2006 126 T.C. 191; 2006 U.S. Tax Ct. LEXIS 8; 126 T.C. No. 8
- Peebles v. Comm'r Apr 19, 2006 No. 22386-04S 2006 T.C. Summary Opinion 61; 2006 Tax Ct. Summary LEXIS 157
- Runyan v. Comm'r Apr 19, 2006 No. 4124-04S 2006 T.C. Summary Opinion 58; 2006 Tax Ct. Summary LEXIS 169
- Inv. Research Assocs. v. Comm'r Apr 18, 2006 No. 16410-05L 126 T.C. 183; 2006 U.S. Tax Ct. LEXIS 7; 126 T.C. No. 7