Legal Opinion
Estate of Scott C. Ronning, Harlan L. Paul, Personal Representative v. Commissioner
United States Tax Court
Decided April 15, 2019No. 22469-11UnpublishedCited by 2 opinions
1Opinion of the Court
T.C. Memo. 2019-38
UNITED STATES TAX COURT ESTATE OF SCOTT C. RONNING, DECEASED, HARLAN L. PAUL, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22469-11. Filed April 15, 2019. Frank G. Podesta, for petitioner. Lawrence D. Sledz, David Delduco, Christopher D. Bradely, and Courtney S. Bacon, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MORRISON, Judge: Scott C. Ronning, and his then-wife, Valerie Ronning, filed joint income-tax returns for 2005, 2006, 2007, and 2008. In May 2009, Scott Ronning filed for bankruptcy. In 2010, the Ronnings…
2Cases cited13 opinions
- Fox Chevrolet, Inc. (Maryland) v. CommissionerUnited States Tax Court · 1981
- Davenport v. CommissionerUnited States Tax Court · 1967
- Rushing v. CommissionerUnited States Tax Court · 1972
- Herald A. O'Neill and G. Evelyn O'neill, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Huffman v. CommissionerCourt of Appeals for the Sixth Circuit · 2008
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3Cited by2 opinions
- Cheryl Anne Hey Ahmed, as Personal Representative of the Estate of W. Robert Hey v. Mid Florida Development, LLC, Sheriff Guindi, E. Joseph LeCompte, Jr., Edward Staudt, Michelle Anne Thomas and Michelle Hey ThomasDistrict Court of Appeal of Florida · 2025
- Jesus R. Oropeza v. CommissionerUnited States Tax Court · 2020