Tax Court June 2023 casesDixon v. Comm'r of Internal RevenueLopez v. Comm'r of Internal RevenueSaheeddeen v. Comm'r of Internal RevenueArsenal Energy U.S. v. Comm'r of Internal RevenueEstate of Rothberg v. Comm'r of Internal RevenueEmilio Express, Inc. v. Comm'r of Internal RevenueMazzuca v. Comm'r of Internal RevenueTrent v. Comm'r of Internal RevenueOrtiz v. Comm'r of Internal RevenueKinietz v. Comm'r of Internal RevenueParducci v. Comm'r of Internal RevenueGallagher v. Comm'r of Internal RevenueMays v. Comm'r of Internal RevenueNelson v. Comm'r of Internal RevenueDukeshire v. Comm'r of Internal RevenueMalloy v. Comm'r of Internal RevenueJomphe v. Comm'r of Internal RevenuePorter v. Comm'r of Internal RevenueQuintana v. Comm'r of Internal RevenueOskoei v. Comm'r of Internal RevenueHarrison v. Comm'r of Internal RevenueCastillo v. Comm'r of Internal RevenueConkling v. Comm'r of Internal RevenueBauman v. Comm'r of Internal RevenueGiese v. Comm'r of Internal RevenuePerez v. Comm'r of Internal RevenueGaur v. Comm'r of Internal RevenueFrench v. Comm'r of Internal RevenueGilmore v. Comm'r of Internal RevenueWeaver v. Comm'r of Internal RevenueKnowles v. Comm'r of Internal RevenueRodriguez v. Comm'r of Internal RevenueCD Listening Bar, Inc. v. Comm'r of Internal RevenueQuintero v. Comm'r of Internal RevenueZavaleta v. Comm'r of Internal RevenueEdwards v. Comm'r of Internal RevenueLockhart v. Comm'r of Internal RevenuePekosh v. Comm'r of Internal RevenueMintjal v. Comm'r of Internal RevenueGutierrez v. Comm'r of Internal RevenueLangeveld v. Comm'r of Internal RevenueTransferee v. Comm'r of Internal RevenueWalker Church Greene 819, LLC v. Comm'r of Internal RevenueSamuel v. Comm'r of Internal RevenueMock v. Comm'r of Internal RevenueMountford v. Comm'r of Internal RevenueSeries KP of Oxford Ins. Co. v. Comm'r of Internal RevenueFisher v. Comm'r of Internal RevenueLouis v. Comm'r of Internal RevenueDawson v. Comm'r of Internal RevenueAnderson v. 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Comm'r of Internal RevenueHarrell v. Comm'r of Internal RevenueVojtisek v. Comm'r of Internal RevenueBallachanda v. Comm'r of Internal RevenueFitzgerald v. Comm'r of Internal RevenueMcnitt v. Comm'r of Internal RevenueSena v. Comm'r of Internal RevenuePlant v. Comm'r of Internal RevenueRen v. Comm'r of Internal RevenueSherrod v. Comm'r of Internal RevenueVazquez v. Comm'r of Internal RevenueStone v. Comm'r of Internal RevenueOlasin v. Comm'r of Internal RevenueMeads v. Comm'r of Internal RevenueLitsky v. Comm'r of Internal RevenueHefley v. Comm'r of Internal RevenueDiggins v. Comm'r of Internal RevenueEaddy v. Comm'r of Internal RevenueJones v. Comm'r of Internal RevenueKoprowski v. Comm'r of Internal RevenueJaynes v. Comm'r of Internal RevenueEstate of Margarum v. Comm'r of Internal RevenueMirch v. Comm'r of Internal RevenueDavis v. Comm'r of Internal RevenueJackson v. Comm'r of Internal RevenueHernandez v. Comm'r of Internal RevenueWoodruff v. Comm'r of Internal RevenueYazzie v. Comm'r of Internal RevenueSaldana v. Comm'r of Internal RevenueVan Beest v. Comm'r of Internal RevenueBurns v. Comm'r of Internal RevenueDevitt v. Comm'r of Internal RevenueWilliams v. Comm'r of Internal RevenueBelagio Fine Jewelry, Inc. v. Comm'r of Internal RevenueSanchez v. Comm'r of Internal RevenueLopez v. Comm'r of Internal RevenueReddy v. Comm'r of Internal RevenueKirkpatrick v. Comm'r of Internal RevenueChoker v. Comm'r of Internal RevenuePowell v. Comm'r of Internal RevenueReyes v. Comm'r of Internal RevenueCohen v. Comm'r of Internal RevenueGuerrero v. Comm'r of Internal RevenueHahn v. Comm'r of Internal RevenueEllrott v. Comm'r of Internal RevenuePerez v. Comm'r of Internal RevenueLugo v. Comm'r of Internal RevenueJacoby v. Comm'r of Internal RevenueVazquez v. Comm'r of Internal RevenuePennisi v. Comm'r of Internal RevenueDennis v. Comm'r of Internal RevenueThompson v. Comm'r of Internal RevenueWeber v. Comm'r of Internal RevenueNelson v. Comm'r of Internal RevenueAbraham v. Comm'r of Internal RevenueCouch v. Comm'r of Internal RevenueKaur v. Comm'r of Internal RevenueSanchez v. Comm'r of Internal RevenueBrandes v. Comm'r of Internal RevenuePreston v. Comm'r of Internal RevenueDouthard v. Comm'r of Internal RevenueJones v. Comm'r of Internal RevenueLaubersheimer v. Comm'r of Internal RevenueJackson v. Comm'r of Internal RevenueAndrew John Galsterer Irrev Tr UA 7.26.2000 v. Comm'r of Internal RevenueCerejo v. Comm'r of Internal RevenueKalk v. Comm'r of Internal RevenueTaylor v. Commissioner of Internal RevenueChopra v. Comm'r of Internal RevenueBoyles v. Comm'r of Internal RevenueFive Star Elite, Inc. v. Comm'r of Internal RevenueCordero v. Comm'r of Internal RevenueSanders v. Comm'r of Internal RevenueSlotter v. Comm'r of Internal RevenueLugo v. Comm'r of Internal RevenueManning v. Comm'r of Internal RevenueGallagher v. Comm'r of Internal RevenueEstate of Howard v. MooreEveritt v. Comm'r of Internal RevenueAbram v. Comm'r of Internal RevenueKoenigsberger v. Comm'r of Internal RevenueGanadillo v. Comm'r of Internal RevenueAdame v. Comm'r of Internal RevenueCouch v. Comm'r of Internal RevenueBell v. Comm'r of Internal RevenueGonzalez v. Comm'r of Internal RevenueDelgado v. Comm'r of Internal RevenueMartinez v. Comm'r of Internal RevenueSmith v. Comm'r of Internal RevenueArellano v. Comm'r of Internal RevenueIida v. Comm'r of Internal RevenueBresnahan v. Comm'r of Internal RevenueRacehorse v. Comm'r of Internal RevenueJohnson v. Comm'r of Internal RevenueMudgett v. Comm'r of Internal RevenueNeshiem v. Comm'r of Internal RevenueParrish v. Comm'r of Internal RevenueZerai v. Comm'r of Internal RevenueGaukhman v. Comm'r of Internal RevenueJimenez v. Comm'r of Internal RevenueDavis v. Comm'r of Internal RevenueLeslie v. Comm'r of Internal RevenueMitchell v. Comm'r of Internal RevenueWells v. Comm'r of Internal RevenuePryor v. Comm'r of Internal RevenueMirch v. Comm'r of Internal RevenueRouth v. Comm'r of Internal RevenueMurphy v. Comm'r of Internal RevenueEverest Granite, LLC v. Comm'r of Internal RevenueMiller v. Comm'r of Internal RevenueJachowski v. Comm'r of Internal RevenueN. Donald LA Prop. v. Comm'r of Internal RevenuePhelan v. Comm'r of Internal RevenueOgden v. Comm'r of Internal RevenueTrigoso v. Comm'r of Internal RevenueMerizalde v. Comm'r of Internal RevenueThompson v. Comm'r of Internal RevenueFrambo v. Comm'r of Internal RevenueGreen Rock Props. v. Comm'r of Internal RevenueHaynes v. Comm'r of Internal RevenueBush v. Comm'r of Internal RevenueWolfe v. Comm'r of Internal RevenueRussell v. Comm'r of Internal RevenueCzerwinski v. Comm'r of Internal RevenueMurawski v. Comm'r of Internal RevenueSchifino v. Comm'r of Internal RevenueSpencer v. Comm'r of Internal RevenueWhite v. Comm'r of Internal RevenueTruong v. Comm'r of Internal RevenueElmore v. Comm'r of Internal RevenueEstate of Howard v. MooreKeller v. Comm'r of Internal RevenueLewis v. 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Comm'r of Internal RevenueBoggs v. Comm'r of Internal RevenueSchude v. Comm'r of Internal RevenueSingh v. Comm'r of Internal RevenuePolk Quarries, LLC v. Comm'r of Internal RevenueRowe v. Comm'r of Internal RevenueNordlund v. Comm'r of Internal RevenueSilver Moss Props. v. Comm'r of Internal RevenueGillaspie v. Comm'r of Internal RevenueBalderas v. Comm'r of Internal RevenuePatterson v. Comm'r of Internal RevenueDiaz v. Comm'r of Internal RevenueBarkey v. Comm'r of Internal RevenueJohnson v. Comm'r of Internal RevenueKhanthaphengxay v. Comm'r of Internal RevenueTaylor v. Comm'r of Internal RevenueTomei v. Comm'r of Internal RevenueSchoen v. Comm'r of Internal RevenueEichholz v. Comm'r of Internal RevenueMuhammad v. Comm'r of Internal RevenueThe Commerce Ctr. v. Comm'r of Internal RevenueDuenas v. Comm'r of Internal RevenueAlexander v. Comm'r of Internal RevenueJohnson v. Comm'r of Internal RevenueIndiano v. Comm'r of Internal RevenueVeazey v. Comm'r of Internal RevenueOrt v. Comm'r of Internal RevenueReddy v. Comm'r of Internal RevenueSeabrook Prop. v. Comm'r of Internal RevenueBoyd v. Comm'r of Internal RevenueOkeeffe v. Comm'r of Internal RevenueAdams v. Comm'r of Internal RevenueEstate of Anenberg v. Comm'r of Internal RevenueRobison v. Comm'r of Internal RevenueMcGhee v. Comm'r of Internal RevenueKarmoh v. Comm'r of Internal RevenueMorphy v. Comm'r of Internal RevenueGoedker v. Comm'r of Internal RevenueStone v. Comm'r of Internal RevenueEstate of Gray v. Comm'r of Internal RevenueSimpson v. Comm'r of Internal RevenueHartfield v. Comm'r of Internal RevenueChoate v. Comm'r of Internal RevenueRaffaelli v. Comm'r of Internal RevenueBouthiller v. Comm'r of Internal RevenueMitchell v. Comm'r of Internal RevenueButter v. Comm'r of Internal RevenueAdams v. Comm'r of Internal RevenueGarcia v. Comm'r of Internal RevenueByrova v. Comm'r of Internal RevenueRomiero Flores v. Comm'r of Internal RevenueConrad Indus. v. Comm'r of Internal RevenueProctor v. 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Comm'r of Internal RevenuePedranti v. Comm'r of Internal RevenueClearfast, Inc. v. Comm'r of Internal RevenuePowell v. Comm'r of Internal RevenueGoings v. Comm'r of Internal RevenueSmith v. Comm'r of Internal RevenueSkytta v. Comm'r of Internal RevenueTarver v. Comm'r of Internal RevenueLe v. Comm'r of Internal RevenueDay v. Comm'r of Internal RevenueLinhart v. Comm'r of Internal RevenueLloyd v. Comm'r of Internal RevenueInnovative Mgmt. Grp. v. Comm'r of Internal RevenueMendoza v. Comm'r of Internal RevenuePerez v. Comm'r of Internal RevenueJason Choi v. Comm'r of Internal RevenueEtienne v. Comm'r of Internal RevenueSmith v. Comm'r of Internal RevenuePournamdari v. Comm'r of Internal RevenueHart v. Comm'r of Internal RevenueCadwell v. Comm'r of Internal RevenueLackey v. Comm'r of Internal RevenueGilliam v. Comm'r of Internal RevenueBaildon v. Comm'r of Internal RevenueGolubitsky v. Comm'r of Internal RevenueBenson v. Comm'r of Internal RevenueBidmead v. Comm'r of Internal RevenueToliver v. Comm'r of Internal RevenueKing v. Comm'r of Internal RevenuePeavy v. Comm'r of Internal RevenueUyen Ngoc Tang v. Comm'r of Internal RevenueGallaway Plumbing Serv. v. Comm'r of Internal RevenueChampey v. Comm'r of Internal RevenueSweeney v. Comm'r of Internal RevenueTimmons v. Comm'r of Internal RevenueSmith v. Comm'r of Internal RevenueSurfline Series of Fortress Ins. v. Comm'r of Internal RevenueCornejo v. Comm'r of Internal RevenueDavitian v. Comm'r of Internal RevenueFatino v. Comm'r of Internal RevenueMilano v. Comm'r of Internal RevenueLarsen v. Comm'r of Internal RevenuePanaxia Pharm. Indus. NM v. Comm'r of Internal RevenueEstate of Finnegan v. Comm'r of Internal RevenueGash v. Comm'r of Internal RevenueAmgen Inc. v. Comm'r of Internal RevenueNajor v. Comm'r of Internal RevenueJordan v. Comm'r of Internal RevenueFarahan v. Comm'r of Internal RevenueBouhafs v. Comm'r of Internal RevenueSeabrook Prop. v. Comm'r of Internal RevenueMedi Caregivers LLC v. Comm'r of Internal RevenueMeads v. Comm'r of Internal RevenueOrtiz v. Comm'r of Internal RevenuePatel v. Comm'r of Internal RevenueKhokhar v. Comm'r of Internal RevenueFleur v. Comm'r of Internal RevenueRamos v. Comm'r of Internal RevenuePoland v. Comm'r of Internal RevenuePatel v. Comm'r of Internal RevenueHung Minh Ly v. Comm'r of Internal RevenueWeiner v. Comm'r of Internal RevenueLau Thi Tran v. Comm'r of Internal RevenueDavis v. Comm'r of Internal RevenueHinz v. Comm'r of Internal RevenueGoad v. Comm'r of Internal RevenueSmith v. Comm'r of Internal RevenueAriel v. Comm'r of Internal RevenueRutikanga v. Comm'r of Internal RevenueVargas v. Comm'r of Internal RevenueDao v. Comm'r of Internal RevenueLunar v. Comm'r of Internal RevenueColiqueo v. Comm'r of Internal RevenueTarver v. Comm'r of Internal RevenueFuster v. Comm'r of Internal RevenueBeach v. Comm'r of Internal RevenuePerry v. Comm'r of Internal RevenueHarper v. Comm'r of Internal RevenueFlores v. Comm'r of Internal RevenueFrasco v. Comm'r of Internal RevenueSchulze v. Comm'r of Internal RevenueSnyder v. Comm'r of Internal RevenueCarlson v. Comm'r of Internal RevenueEller v. Comm'r of Internal RevenueEstate of Anderson v. Comm'r of Internal RevenueWheeler v. Comm'r of Internal RevenueVelazquez v. Comm'r of Internal RevenueMalkowicz v. Comm'r of Internal RevenueQuinonez v. Comm'r of Internal RevenueMauro v. Comm'r of Internal RevenueAsad v. Comm'r of Internal RevenueBerman v. Comm'r of Internal RevenueJimenez v. Comm'r of Internal RevenueKlein v. Comm'r of Internal RevenueOpico v. Comm'r of Internal RevenueBarton v. Comm'r of Internal RevenueBawcom v. Comm'r of Internal RevenueDesoto Holdings LLC v. Comm'r of Internal RevenueMendez-Soria v. Comm'r of Internal RevenueLarsen v. Comm'r of Internal RevenueHernandez v. Comm'r of Internal RevenueGonzalez v. Comm'r of Internal RevenueBrown v. Comm'r of Internal RevenueJensen v. 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Comm'r of Internal RevenueLupach v. Comm'r of Internal RevenueCessor-Culver v. Comm'r of Internal RevenueCardenas v. Comm'r of Internal RevenueSmith v. Comm'r of Internal RevenueMacia v. Comm'r of Internal RevenueMays v. Comm'r of Internal RevenueStuart v. Comm'r of Internal RevenuePicard v. Comm'r of Internal RevenueMiles v. Comm'r of Internal RevenueMoseley v. Comm'r of Internal RevenueSalazar v. Comm'r of Internal RevenueSnow v. Comm'r of Internal RevenueCamille v. Comm'r of Internal RevenueHarrison v. Comm'r of Internal RevenueBK Mktg. & Mgmt. Corp v. Comm'r of Internal RevenueBenbow v. Comm'r of Internal RevenueGrinberg v. Comm'r of Internal RevenueHailstone v. Comm'r of Internal RevenueJadav v. Comm'r of Internal RevenueStevens v. Comm'r of Internal RevenueBranch Brook Inc. v. Comm'r of Internal RevenueEudis v. Comm'r of Internal RevenuePrevost v. Comm'r of Internal RevenueRattigan v. Comm'r of Internal RevenueGralan Enters. v. Comm'r of Internal RevenueAllison v. 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Comm'r of Internal RevenueWilkinson v. Comm'r of Internal RevenueFischer v. Comm'r of Internal RevenuePesavento v. Comm'r of Internal RevenueRoark v. Comm'r of Internal RevenueWeinstein v. Comm'r of Internal RevenueFarrow v. Comm'r of Internal RevenueFin. RSZ Corp. v. Comm'r of Internal RevenueEtkins v. Comm'r of Internal RevenueGonzalez v. Comm'r of Internal RevenueBardwell v. Comm'r of Internal RevenueLogsdon v. Comm'r of Internal RevenueBurdick v. Comm'r of Internal RevenueMeduna v. Comm'r of Internal RevenueAllen v. Comm'r of Internal RevenueAvalos v. Comm'r of Internal RevenueFreeman v. Comm'r of Internal RevenueCurry v. Comm'r of Internal RevenueLeon v. Comm'r of Internal RevenueCarlson v. Comm'r of Internal RevenueMurfam Enters. v. Comm'r of Internal RevenueStevens v. Comm'r of Internal RevenuePoffenberger v. Comm'r of Internal RevenueMonto v. Comm'r of Internal RevenueYun Fong Chang v. Comm'r of Internal RevenueRobertson v. Comm'r of Internal RevenueSasaki v. 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