U.S. Tax Court Opinions

Andrew Wayne Roberts, Petitioner

Larry E. Austin & Belinda Austin, Petitioners

Estate of Arthur E. Kechijian, Deceased, Susan P. Kechijian and Scott E. Hoehn, Co-Executors, and Susan P. Kechijian, Petitioners

Pilgrim's Pride Corporation Successor in Interest to Pilgrim's Pride Corporation of Georgia f/k/a Gold Kist, Inc.; Successor in Interest to Gold Kist Inc. and Subsidiaries, Petitioners

Vidal Suriel, Petitioner

Crescent Holdings LLC, Arthur W. & Joleen H. Fields, A Partner Other Than the Tax Matters Partner, Petitioners

Crescent Holdings LLC, Arthur W. & Joleen H. Fields, A Partner Other Than the Tax Matters Partner, Petitioners

Veco Corporation And Subsidiaries, Petitioner

City Line Candy & Tobacco Corp., Petitioner

Yitzchok D. Rand & Shulamis Klugman, Petitioners

Ronald Isley, Petitioner

Kathleen S. Simpson & George T. Simpson, Petitioners

Advo, Inc. & Subsidiaries, Petitioner

Jean Steinberg, Donor, Petitioner

Tom Reed, Petitioner

Glenn Lee Snow, Petitioner

BMC Software Inc., Petitioner

Sugarloaf Fund, LLC, Jetstream Business Limited, Tax Matters Partner, Petitioners

Sharon C. Dixon, Petitioner

James R. Dixon, Petitioner

Partners In Charity Inc., Petitioner

The Manufacturers Investment Corporation and Subsidiaries, as Successor in Interest to John Hancock Financial Services, Inc. and Subsidiaries; including John Hancock Life Insurance Company (U.S.A.) as Successor in Interest to John Hancock Life Insurance Company (f/k/a John Hancock Mutual Life InsuranceCompany), Petitioner

John Hancock Life Insurance Company (U.S.A.), as Successor in Interest to John Hancock Life Insurance Company; f.k.a. John Hancock Mutual Life Insurance Company and Subsidiaries, Petitioners

John Hancock Life Insurance Company (U.S.A.) and Subsidiaries, as successor to John Hancock Life Insurance Company (f/k/a John Hancock Mutual LifeInsurance Company) and Subsidiaries, Petitioner

Terry J. & Chrisse J. Welle, Petitioner

Eaton Corporation and Subsidiaries, Petitioner

Lawrence G. Graev & Lorna Graev, Petitioners

Rollin J. Morehouse & Maureen B. Morehouse, Petitioners

Chapman Glen Limited, Petitioner

Chapman Glen Limited, Petitioner

Uniband, Inc., Petitioner

Arthur I. Appleton, Jr. , Petitioner and The Government of the United States Virgin Islands, Intervenor, Petitioners

Darrell G. & Kimberly J. Fleck, Petitioner

Lawrence F. & Sara L. Peek, Petitioner

John C. Hom & Associates, Inc., Petitioner

Michael Keith Shenk, Petitioner

Carol Diane Gray, Petitioner

Wise Guys Holdings, LLC, Peter J. Forster, Tax Matters Partner, Petitioners

Sergio Garcia, Petitioner

AHG Investments, LLC, Alan Ginsburg, A Partner Other Than the Tax Matters Partner, Petitioners

Estate of James A. Elkins, Jr., Deceased, Margaret Elise Joseph, and Leslie Keith Sasser, Independent Executors, Petitioners

George Thompson, Petitioner

Deborah L. Smith, Petitioner

Bank of New York Mellon Corporation, as Successor in Interest to The Bank of New York Company Inc., Petitioner

B. V. Belk, Jr. & Harriet C. Belk, Petitioners