Tax Court Cases on Appeal, June 1-30

10200-08

BCP Trading and Investments, LLC, William T. Esrey Trading Partners, LP, A Partner Other Than the Tax Matters Partner

(T.C. Memo. 2017-151 — Judge Holmes)

(Decision entered 2/7/19 — Judge Holmes)

D.C. Circuit 6/3/19 Taxpayer v. Commissioner

10201-08

BCP Trading and Investments, LLC, William T. Esrey Trading Partners, LP, A Partner Other Than the Tax Matters Partner

(T.C. Memo. 2017-151 — Judge Holmes)

(Decision entered 2/7/19 — Judge Holmes)

D.C. Circuit 6/3/19 Taxpayer v. Commissioner

8956-13

Pine Mountain Preserve, LLLP f.k.a. Chelsea Preserve, LLLP, Eddleman Properties, LLC, Tax Matters Partner

(T.C. MEMO. 2018-21 — Judge Morrison)

(Order and decision entered 2/7/19 — Judge Lauber)

11th Circuit 5/7/19 Taxpayer v. Commissioner CROSS APPEAL 11th Circuit 6/3/19 Commissioner v. Taxpayer

7161-16

Mitsubishi Cement Corporation & Subsidiaries, A Delaware Corporation

(T.C. Memo. 2018-152 9 — Judge Cohen)

(Stipulated decision entered 3/13/19 — Judge Cohen)

9th Circuit 6/4/19 Taxpayer v. Commissioner

15726-18 L

Kevin Scott Millen

(T.C. MEMO. 2019-60. — Judge Lauber)

(Order and decision entered 5/31/19 — Judge Lauber)

6th Circuit 6/10/19 Taxpayer v. Commissioner

1517-17

Pamela E. Veal-Hill

(Order and decision entered 4/24/19 — Judge Morrison)

7th Circuit 6/12/19 Taxpayer v. Commissioner

15652-17

Charles V. Schneider

(Order and decision entered 3/27/19 — Judge Paris)

8th Circuit 6/18/19 Taxpayer v. Commissioner

11487-17

Gary R. Lohse

(Order and decision entered 3/18/19 — Judge Pugh)

9th Circuit 6/19/19 Taxpayer v. Commissioner

992-06

Renee Vento

(152 T.C. No. 1 — Judge Lauber)

(Order and decision entered 2/6/19 — Judge Lauber)

9th Circuit 6/24/19 Taxpayer v. Commissioner

993-06

Gail C. Vento

(152 T.C. No. 1 — Judge Lauber)

(Order and decision entered 2/6/19 — Judge Lauber)

9th Circuit 6/24/19 Taxpayer v. Commissioner

1168-06

Nicole Mollison

(152 T.C. No. 1 — Judge Lauber)

(Order and decision entered 2/6/19 — Judge Lauber)

9th Circuit 6/24/19 Taxpayer v. Commissioner

21355-17 L

Kathy Wren

(Order and decision entered 2/26/19 — Judge Marvel)

9th Circuit 6/24/19 Taxpayer v. Commissioner

6003-19

Ralph Lee Presley & Margie Sims Presley

(Order of dismissal entered 6/18/19 — Judge Foley)

11th Circuit 6/25/19 Taxpayer v. Commissioner

13790-18

Ronald Wayne Davenport

(Order of dismissal entered 4/1/19 — Judge Foley)

6th Circuit 6/25/19 Taxpayer v. Commissioner

5327-17 L

Randy Alan Carpenter

(152 T.C. NO. 12 — Judge Cohen)

(Order and decision entered 4/18/19 — Judge Cohen)

4th Circuit 6/27/19 Taxpayer v. Commissioner