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group of cases.6 The majority of these cases, like the present
case, raised issues regarding additions to tax for negligence and
valuation overstatement. We have found the taxpayers liable for
such additions to tax in all but one of the opinions to date on
these issues, although procedural rulings have involved many more
6 Provizer v. Commissioner, T.C. Memo. 1992-177, affd. without
published opinion 996 F.2d 1216 (6th Cir. 1993), concerned the
substance of the partnership transaction and also the additions
to tax.
The following cases concerned the addition to tax for
negligence, inter alia: Jaroff v. Commissioner, T.C. Memo. 1996-
527; Gollin v. Commissioner, T.C. Memo. 1996-454; Grelsamer v.
Commissioner, T.C. Memo. 1996-399; Zenkel v. Commissioner, T.C.
Memo. 1996-398; Estate of Busch v. Commissioner, T.C. Memo. 1996-
342; Spears v. Commissioner, T.C. Memo. 1996-341; Stone v.
Commissioner, T.C. Memo. 1996-230; Reimann v. Commissioner, T.C.
Memo. 1996-84; Bennett v. Commissioner, T.C. Memo. 1996-14;
Atkind v. Commissioner, T.C. Memo. 1995-582; Triemstra v.
Commissioner, T.C. Memo. 1995-581; Pace v. Commissioner, T.C.
Memo. 1995-580; Dworkin v. Commissioner, T.C. Memo. 1995-533;
Wilson v Commissioner, T.C. Memo. 1995-525; Avellini v.
Commissioner, T.C. Memo. 1995-489; Paulson v. Commissioner, T.C.
Memo. 1995-387; Zidanich v. Commissioner, T.C. Memo. 1995-382;
Ramesh v. Commissioner, T.C. Memo. 1995-346; Reister v.
Commissioner, T.C. Memo. 1995-305; Fralich v. Commissioner, T.C.
Memo. 1995-257; Shapiro v. Commissioner, T.C. Memo. 1995-224;
Pierce v. Commissioner, T.C. Memo. 1995-223; Fine v.
Commissioner, T.C. Memo. 1995-222; Pearlman v. Commissioner, T.C.
Memo. 1995-182; Kott v. Commissioner, T.C. Memo. 1995-181;
Eisenberg v. Commissioner, T.C. Memo. 1995-180.
Greene v. Commissioner, 88 T.C. 376 (1987), concerned the
applicability of the safe-harbor leasing provisions of sec.
168(f)(8). Trost v. Commissioner, 95 T.C. 560 (1990), concerned
a jurisdictional issue.
Farrell v. Commissioner, T.C. Memo. 1996-295; Baratelli v.
Commissioner, T.C. Memo. 1994-484; Estate of Satin v.
Commissioner, T.C. Memo. 1994-435; Fisher v. Commissioner, T.C.
Memo. 1994-434; Foam Recycling Associates v. Commissioner, T.C.
Memo. 1992-645; Madison Recycling Associates v. Commissioner,
T.C. Memo. 1992-605, concerned other issues.
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