GARDNER v. COMMISSIONER

Docket Nos. 14877-13L, 2940-14L.

145 T.C. 161 (2015)

FREDRIC A. GARDNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ELIZABETH A. GARDNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 26, 2015.


Attorney(s) appearing for the Case

Fredric A. Gardner and Elizabeth A. Gardner, pro sese.

Doreen Marie Susi , Derek S. Pratt , J. Rob Gordon , and Rachael J. Zepeda , for respondent.


Fredric A. Gardner and Elizabeth A. Gardner (petitioners or Gardners) are husband and wife. They marketed and promoted a plan or arrangement involving the use of trusts, limited liability companies (LLCs), and entities known as corporations sole which the Internal Revenue Service (IRS) determined to be an abusive tax shelter. Agreeing...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases