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T.C. Memo. 2007-145
UNITED STATES TAX COURT JAMES G. LEBLOCH AND CATHY MICHELSEN LEBLOCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Responden...
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... COUNSEL James G. LeBloch (briefed and argued), Newport Beach, Ca...
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In the NT Inc. D.B.A. Natures Touch v. Commr. case, a corporation petitioned the court to redetermine the IRS' determination of federal income tax deficiencies, additions to tax under Section 6651(a)(1), and accuracy-related penalties under Section 6662(a). Shortly thereafter, the state in which the corporation was organized suspended its corporate powers, rights and privileges for failing to pay state income tax. The Tax Court held that it would dismiss the case in full in that applicable state law precludes the corporation from prosecuting any part of the case. Although Section 7491(c) generally places the burden of production on the IRS as to any addition to tax or penalty at issue in the Tax Court, that section is inapplicable where the petitioning taxpayer is a corporation.
...James G. LeBloch, for petitioner. Michael W. Berwind, fo...
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...6662(a), I.R.C. James G. LeBloch, for petitioners. Guy H. Glaser, for re...
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To: POLITICAL EDITORS
Contact: Denise LeBloch, +1-630-909-7104, +1-630-956-4535, dlebloch@marianjoy.org, or Karen Tornberg, +1-630-909-7105, +1-630- 253-0578, ktornberg@marianjoy.org, both of Marianjoy Rehabilitation Hospital
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...7387-05. Filed December 29, 2005. James G. LeBloch, for petitioner. Patrick W. Lucas, for ...
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...26033-93, 1678-94. Filed March 14, 1996. James T. Burnes, for petitioner in docket No. 26033-93. ...1678-94. James G. LeBloch, for respondent. MEMORANDUM FINDINGS OF FACT AND O...
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...James G. LeBloch, for petitioner. Michael W. Berwind, fo...
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...6661(a), I.R.C., for their 1985 tax year. James G. LeBloch, for petitioners. Hans F. Famularo, for...
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...7986-00, 9423-01. Filed December 17, 2003. James G. LeBloch, for petitioners. Thomas J. Fernandez a...