Cases

MEMORANDUM ** Debtor Frank William George appeals pro se the district court’s order affirming the bankruptcy court’s denial of his motion to vacate its order lifting the automatic stay in his bankruptcy case. We have jurisdiction under 28 U.S.C. § 158(d), and we affirm. The Commissioner of Internal Revenue issued a notice of deficiency in George’s 1993 and 1994 federal income taxes. George

LAY, Circuit Judge: This appeal is from a deficiency judgment rendered by the Tax Court. The Tax Court found that when the taxpayer 1 acquired stock in a closely held corporation on December 10, 1986, he incurred taxable income for the excess of the fair market value of the property over the amount paid for the property

CYNTHIA HOLCOMB HALL, Circuit Judge: Plaintiff-appellant (Lewis) appeals the district court’s order granting summary judgment for the defendant-appellee (IRS). Lewis brought this action under the Freedom of Information Act (FOIA), 5 U.S.C. § 552. Lewis sought an order directing the IRS to produce for his inspection and copying certain documents related to a criminal investigation

PRECEDENTIAL UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT No. 22-1789 ISOBEL BERRY CULP; DAVID R. CULP, Appellants v. COMMISSIONER OF INTERNAL REVENUE On Appeal from the United States Tax Court (Tax Court Docket No. 21-14054) Tax Court Judge: Eunkyong Choi Argued on M

HUG, Circuit Judge: The Bezdjians appeal the Tax Court’s judgment that they are liable for a tax deficiency of $37,594 for 1978. The sole issue in this case is whether a series of transactions entered into by the Bezdjians to effectuate the acquisition of a parcel of real property and the conveyance of another qualifies for nonrecognition treatment pursuant to section 1031 of the

Filed 11/16/17; Certified for Publication 12/11/17 (order attached) Reposted 12/12/17 with not to be published legend removed from opinion IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA SIXTH APPELLATE DISTRICT NELSON CHOI et al., H041569 (Santa Clara County Plaintiffs and Appellants, Super. Ct. No. 1-10-CV1871

Premo, Acting P.J. *312This civil action arises from the provision of allegedly negligent and fraudulent financial planning advice involving a program for investment in life insurance and annuities under former section 412(i) of the Internal Revenue Code (the "412(i) Plan"). Plaintiffs claim that defendants induced them to establish the 412(i)

843 F.2d 351 61 A.F.T.R.2d 88-926, 88-1 USTC P 9248,25 Fed. R. Evid. Serv. 316 James E. SOCHIN, Petitioner-Appellant,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.Dennis S. BROWN, Petitioner-Appellant,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Nos. 87-7024, 87-7032. United States Court of Appeals,Ninth Circuit.

Filed 11/16/17; Certified for Publication 12/11/17 (order attached) NOT TO BE PUBLISHED IN OFFICIAL REPORTS California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certified for publication or ordered published for purposes of rule 8.1115. IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

CHOY, Senior Circuit Judge: Bail Bonds by Marvin Nelson, Inc., appeals the tax court’s decision upholding the denial by the Commissioner of the Internal Revenue Service of certain tax deductions. We affirm. *1545 BACKGROUND 1

CHOY, Circuit Judge: Petitioners Michael and Valene Ferguson and Roger and Sybil Ferguson (“the Fergusons”), residents of Rexburg, Idaho, appeal the decision of the United States Tax Court, which concluded that the Fer-gusons could be taxed on the gain in appreciated stock that subsequently was transferred to various charitable organizations. See Ferguson v. Commissi

MEMORANDUM DENYING THE DEBTORS’ MOTION TO DETERMINE TAX LIABILITY AND OBJECTION TO CLAIM OF THE INTERNAL REVENUE SERVICE George C. Paine, II, Chief Judge. I. INTRODUCTION: This matter comes before the court on the debtors’ Motion to Determine Tax Liability and Objection to Claim of the Internal Revenue Service. In their objection, the debtors sought an order disallowing the proof of cl

NELSON, Circuit Judge: Appellants William and Loma Hall deducted $3951 as charitable contributions on their 1976 tax return. Most of this money had been donated to the Church of the United Brotherhood (“CUB”), a chartered congregation of the Universal Life Church, Inc. The congregation was organized by William Hall and two of his fr

Penoyar, J. ¶1 In this case, we review the trial court’s resolution of a dispute involving church property in *306Tacoma. The trial court ordered Reverend Samuel Sung, Young Hee Sung, and Morning Star World Mission to transfer the disputed property to New Hope Christian Reformed Church of Tacoma, and to pay any revenues generated from the property during their wrongful ow

IN THE MISSOURI COURT OF APPEALS WESTERN DISTRICT STATE OF MISSOURI, ex rel., ) ERIC SCHMITT, ATTORNEY ) GENERAL, ) ) Appellant, ) ) v. ) WD83427 ) MUN CHOI, et al., ) Opinion filed: February 2, 20

151 B.R. 140 (1992) In re Jerry Lee LEWIS, Debtor. Jerry Lee LEWIS, Plaintiff, v. UNITED STATES of America INTERNAL REVENUE SERVICE, Defendant. Bankruptcy No. 88-28250-B(je), Adv. No. 92-0351. United States Bankruptcy Court, W.D. Tennessee, W.D. December 28, 1992. Michael J. Martineau, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, William W. Sile

WALLACE, Circuit Judge: The district court entered an order granting enforcement of an Internal Revenue Service summons pursuant to Int.Rev.Code of 1954, § 7602, and this appeal followed. We affirm. Special Agent Hoffenblum began investigating the tax liabilities of Brooks Rent A Car, Inc. and its president,

HANSON, Senior District Judge: This bankruptcy case presents two questions, one substantive, the other procedural. The procedural question is whether the *536 bankruptcy court abused its discretion in granting the defendant-appellee Commissioner of Internal Revenue Service (Commissioner) 20 extra

THIRD DIVISION DOYLE, P. J., REESE, J., and SENIOR APPELLATE JUDGE PHIPPS NOTICE: Motions for reconsideration must be physically received in our clerk’s office within ten days of the date of decision to be deemed timely filed. https://www.gaappeals.us/rules October 21, 20

PER CURIAM: Clifford Magee May appeals from the denial by the Tax Court of his motion to intervene in a proceeding initiated by Jean L. May, his former wife, for redetermination of a tax deficiency determined against her. Intervention in a proceeding before it has been held to be within the sound discretion of the Tax Court. See Levy Trust v