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Data Month:
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- 1140 opinions
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| Atteberry v. Commissioner , 20 T.C.M. 791 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 791, 1961 Tax Ct. Memo LEXIS 190, 1961 T.C. Memo. 158
Docket Number: Docket No. 76144. Filed: 5/31/1961 |
| Bernstein v. Commissioner , 20 T.C.M. 804 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 804, 1961 Tax Ct. Memo LEXIS 192, 1961 T.C. Memo. 160
Docket Number: Docket No. 77133. Filed: 5/31/1961 |
| Dyer v. Commissioner , 36 T.C. 456 ( 1961 ) |
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Cite Numbers: 36 T.C. 456
Docket Number: Docket No. 82560 Filed: 5/31/1961 |
| Dyer v. Commissioner , 36 T.C. 456 ( 1961 ) |
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Cite Numbers: 36 T.C. 456, 1961 U.S. Tax Ct. LEXIS 133
Docket Number: Docket No. 82560 Filed: 5/31/1961 |
| Estate of Olsen v. Commissioner , 20 T.C.M. 807 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 807, 1961 Tax Ct. Memo LEXIS 193, 1961 T.C. Memo. 161
Docket Number: Docket No. 73094. Filed: 5/31/1961 |
| McGah v. Commissioner , 20 T.C.M. 783 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 783, 1961 Tax Ct. Memo LEXIS 189, 1961 T.C. Memo. 157
Docket Number: Docket No. 83532. Filed: 5/31/1961 |
| Offord v. Commissioner , 20 T.C.M. 797 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 797, 1961 Tax Ct. Memo LEXIS 191, 1961 T.C. Memo. 159
Docket Number: Docket No. 86002. Filed: 5/31/1961 |
| Setal v. Commissioner , 20 T.C.M. 780 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 780, 1961 Tax Ct. Memo LEXIS 188, 1961 T.C. Memo. 156
Docket Number: Docket Nos. 78808, 79912. Filed: 5/31/1961 |
| Sumers v. Commissioner , 36 T.C. 467 ( 1961 ) |
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Cite Numbers: 36 T.C. 467, 1961 U.S. Tax Ct. LEXIS 134
Docket Number: Docket Nos. 66018, 69450, 73169 Filed: 5/31/1961 |
| Sumers v. Commissioner , 36 T.C. 467 ( 1961 ) |
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Cite Numbers: 36 T.C. 467
Docket Number: Docket Nos. 66018, 69450, 73169 Filed: 5/31/1961 |
| Tidwell v. Commissioner , 20 T.C.M. 810 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 810, 1961 Tax Ct. Memo LEXIS 194, 1961 T.C. Memo. 162
Docket Number: Docket No. 71019. Filed: 5/31/1961 |
| Estate of Cooper v. Commissioner , 20 T.C.M. 774 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 774, 1961 Tax Ct. Memo LEXIS 196, 1961 T.C. Memo. 154
Docket Number: Docket Nos. 82510, 83014, 88029. Filed: 5/29/1961 |
| Grubb v. Commissioner , 20 T.C.M. 756 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 756, 1961 Tax Ct. Memo LEXIS 195, 1961 T.C. Memo. 153
Docket Number: Docket No. 63708. Filed: 5/29/1961 |
| Makransky v. Commissioner , 36 T.C. 446 ( 1961 ) |
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Cite Numbers: 36 T.C. 446, 1961 U.S. Tax Ct. LEXIS 135
Docket Number: Docket Nos. 83212, 83356, 83357, 83463, 83464, 86007, 86008, 86381, 86490 Filed: 5/29/1961 |
| Smith v. Commissioner , 20 T.C.M. 775 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 775, 1961 Tax Ct. Memo LEXIS 197, 1961 T.C. Memo. 155
Docket Number: Docket No. 72070. Filed: 5/29/1961 |
| Commercial Shearing & Stamping Co. v. Commissioner , 36 T.C. 433 ( 1961 ) |
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Cite Numbers: 36 T.C. 433, 1961 U.S. Tax Ct. LEXIS 137
Docket Number: Docket Nos. 76778, 84338, 85427 Filed: 5/26/1961 |
| Leroy Jewelry Co. v. Commissioner , 36 T.C. 443 ( 1961 ) |
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Cite Numbers: 36 T.C. 443, 1961 U.S. Tax Ct. LEXIS 139
Docket Number: Docket No. 84181 Filed: 5/26/1961 |
| Litton Industries of Maryland, Inc. v. Renegotiation Board , 36 T.C. 431 ( 1961 ) |
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Cite Numbers: 36 T.C. 431, 1961 U.S. Tax Ct. LEXIS 136
Docket Number: Docket No. 977-R Filed: 5/26/1961 |
| Silverstein v. Commissioner , 36 T.C. 438 ( 1961 ) |
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Cite Numbers: 36 T.C. 438, 1961 U.S. Tax Ct. LEXIS 138
Docket Number: Docket No. 84182 Filed: 5/26/1961 |
| Wilgus v. Commissioner , 20 T.C.M. 752 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 752, 1961 Tax Ct. Memo LEXIS 198, 1961 T.C. Memo. 152
Docket Number: Docket Nos. 82355, 82356. Filed: 5/26/1961 |
| American Community Builders, Inc. v. Commissioner , 36 T.C. 364 ( 1961 ) |
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Cite Numbers: 1961 U.S. Tax Ct. LEXIS 140, 36 T.C. 364
Docket Number: Docket No. 84548 Filed: 5/25/1961 |
| Dennehy v. Commissioner , 20 T.C.M. 750 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 750, 1961 Tax Ct. Memo LEXIS 201, 1961 T.C. Memo. 151
Docket Number: Docket No. 73349. Filed: 5/25/1961 |
| Huddle, Inc. v. Commissioner , 20 T.C.M. 745 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 745, 1961 Tax Ct. Memo LEXIS 200, 1961 T.C. Memo. 150
Docket Number: Docket No. 72071. Filed: 5/25/1961 |
| Long Island Water Corp. v. Commissioner , 36 T.C. 377 ( 1961 ) |
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Cite Numbers: 36 T.C. 377, 1961 U.S. Tax Ct. LEXIS 141
Docket Number: Docket No. 65960 Filed: 5/25/1961 |
| Long Island Water Corp. v. Commissioner , 36 T.C. 377 ( 1961 ) |
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Cite Numbers: 36 T.C. 377
Docket Number: Docket No. 65960 Filed: 5/25/1961 |
| Saigh v. Commissioner , 36 T.C. 395 ( 1961 ) |
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Cite Numbers: 36 T.C. 395
Docket Number: Docket Nos. 63355, 63352-63354, 63356-63359 Filed: 5/25/1961 |
| Saigh v. Commissioner , 36 T.C. 395 ( 1961 ) |
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Cite Numbers: 1961 U.S. Tax Ct. LEXIS 142, 36 T.C. 395
Docket Number: Docket Nos. 63355, 63352, 63353, 63354, 63356, 63357, 63358, 63359 Filed: 5/25/1961 |
| Scott v. Commissioner , 20 T.C.M. 744 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 744, 1961 Tax Ct. Memo LEXIS 199, 1961 T.C. Memo. 149
Docket Number: Docket No. 78900. Filed: 5/25/1961 |
| Crawford v. Commissioner , 20 T.C.M. 740 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 740, 1961 Tax Ct. Memo LEXIS 202, 1961 T.C. Memo. 148
Docket Number: Docket No. 71973. Filed: 5/24/1961 |
| Estate of Hornor v. Commissioner , 36 T.C. 337 ( 1961 ) |
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Cite Numbers: 36 T.C. 337, 1961 U.S. Tax Ct. LEXIS 143
Docket Number: Docket No. 77153 Filed: 5/24/1961 |
| Vaughan v. Commissioner , 36 T.C. 350 ( 1961 ) |
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Cite Numbers: 1961 U.S. Tax Ct. LEXIS 144, 36 T.C. 350
Docket Number: Docket Nos. 57161, 57162, 57163, 57164, 69942, 69943, 69944 Filed: 5/24/1961 |
| Vaughan v. Commissioner , 36 T.C. 350 ( 1961 ) |
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Cite Numbers: 36 T.C. 350
Docket Number: Docket Nos. 57161-57164, 69942-69944 Filed: 5/24/1961 |
| Security Nat'l Bank v. Commissioner , 20 T.C.M. 737 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 737, 1961 Tax Ct. Memo LEXIS 203, 1961 T.C. Memo. 147
Docket Number: Docket No. 84267. Filed: 5/23/1961 |
| Topps of Canada, Ltd. v. Commissioner , 36 T.C. 326 ( 1961 ) |
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Cite Numbers: 36 T.C. 326, 1961 U.S. Tax Ct. LEXIS 145
Docket Number: Docket No. 72569 Filed: 5/23/1961 |
| Boystel v. Commissioner , 20 T.C.M. 735 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 735, 1961 Tax Ct. Memo LEXIS 208, 1961 T.C. Memo. 146
Docket Number: Docket No. 80438. Filed: 5/19/1961 |
| Brownie Coldiron Logging Co. v. Commissioner , 20 T.C.M. 731 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 731, 1961 Tax Ct. Memo LEXIS 207, 1961 T.C. Memo. 145
Docket Number: Docket No. 83755. Filed: 5/19/1961 |
| Estate of Battle v. Commissioner , 20 T.C.M. 724 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 724, 1961 Tax Ct. Memo LEXIS 205, 1961 T.C. Memo. 143
Docket Number: Docket Nos. 74696, 74697. Filed: 5/19/1961 |
| Family Record Plan, Inc. v. Commissioner , 36 T.C. 305 ( 1961 ) |
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Cite Numbers: 36 T.C. 305, 1961 U.S. Tax Ct. LEXIS 146
Docket Number: Docket Nos. 75771, 75790 Filed: 5/19/1961 |
| House of Eire v. Comm'r , 20 T.C.M. 713 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 713, 1961 Tax Ct. Memo LEXIS 204, 1961 T.C. Memo. 142
Docket Number: Docket Nos. 76656-76661. Filed: 5/19/1961 |
| Perkins v. Commissioner , 36 T.C. 313 ( 1961 ) |
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Cite Numbers: 36 T.C. 313, 1961 U.S. Tax Ct. LEXIS 147
Docket Number: Docket No. 78070 Filed: 5/19/1961 |
| Schwartz v. Commissioner , 20 T.C.M. 725 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 725, 1961 Tax Ct. Memo LEXIS 206, 1961 T.C. Memo. 144
Docket Number: Docket No. 76876. Filed: 5/19/1961 |
| Cavanagh v. Commissioner , 36 T.C. 300 ( 1961 ) |
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Cite Numbers: 36 T.C. 300, 1961 U.S. Tax Ct. LEXIS 149
Docket Number: Docket No. 83525 Filed: 5/18/1961 |
| Dyer v. Commissioner , 20 T.C.M. 705 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 705, 1961 Tax Ct. Memo LEXIS 209, 1961 T.C. Memo. 141
Docket Number: Docket No. 78358. Filed: 5/18/1961 |
| Falk v. Commissioner , 36 T.C. 292 ( 1961 ) |
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Cite Numbers: 36 T.C. 292, 1961 U.S. Tax Ct. LEXIS 148
Docket Number: Docket Nos. 54477, 54478, 54479, 54480 Filed: 5/18/1961 |
| Anderson v. Commissioner , 20 T.C.M. 697 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 697, 1961 Tax Ct. Memo LEXIS 213, 1961 T.C. Memo. 139
Docket Number: Docket Nos. 79669, 79670. Filed: 5/17/1961 |
| Ashforth v. Commissioner , 20 T.C.M. 702 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 702, 1961 Tax Ct. Memo LEXIS 214, 1961 T.C. Memo. 140
Docket Number: Docket No. 80212. Filed: 5/17/1961 |
| Behrens v. Commissioner , 20 T.C.M. 692 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 692, 1961 Tax Ct. Memo LEXIS 210, 1961 T.C. Memo. 136
Docket Number: Docket Nos. 82442, 82443. Filed: 5/17/1961 |
| Binley v. Commissioner , 20 T.C.M. 695 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 695, 1961 Tax Ct. Memo LEXIS 212, 1961 T.C. Memo. 138
Docket Number: Docket No. 79076. Filed: 5/17/1961 |
| Pan American Eutectic Welding Alloys Co. v. Commissioner , 36 T.C. 284 ( 1961 ) |
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Cite Numbers: 36 T.C. 284, 1961 U.S. Tax Ct. LEXIS 150
Docket Number: Docket Nos. 72544, 74765 Filed: 5/17/1961 |
| Tugel v. Commissioner , 20 T.C.M. 693 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 693, 1961 Tax Ct. Memo LEXIS 211, 1961 T.C. Memo. 137
Docket Number: Docket No. 84500. Filed: 5/17/1961 |
| Wilson v. Commissioner , 20 T.C.M. 676 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 676, 1961 Tax Ct. Memo LEXIS 215, 1961 T.C. Memo. 135
Docket Number: Docket Nos. 69202, 70407, 71026, 71027. Filed: 5/16/1961 |
| Bulkley Dunton & Co. v. Commissioner , 20 T.C.M. 660 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 660, 1961 Tax Ct. Memo LEXIS 216, 1961 T.C. Memo. 133
Docket Number: Docket No. 78284. Filed: 5/15/1961 |
| Lang v. Commissioner , 20 T.C.M. 666 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 666, 1961 Tax Ct. Memo LEXIS 217, 1961 T.C. Memo. 134
Docket Number: Docket Nos. 75325-75327, 81997. Filed: 5/15/1961 |
| Steel Improv. & Forge Co. v. Commissioner , 36 T.C. 265 ( 1961 ) |
|
Cite Numbers: 1961 U.S. Tax Ct. LEXIS 151, 36 T.C. 265
Docket Number: Docket No. 77738 Filed: 5/15/1961 |
| 12701 Shaker Boulevard Co. v. Commissioner , 36 T.C. 255 ( 1961 ) |
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Cite Numbers: 36 T.C. 255, 1961 U.S. Tax Ct. LEXIS 153
Docket Number: Docket No. 79847 Filed: 5/12/1961 |
| Coerver v. Commissioner , 36 T.C. 252 ( 1961 ) |
|
Cite Numbers: 1961 U.S. Tax Ct. LEXIS 152, 36 T.C. 252
Docket Number: Docket No. 80274 Filed: 5/12/1961 |
| Newman & Co. v. Commissioner , 36 T.C. 259 ( 1961 ) |
|
Cite Numbers: 36 T.C. 259, 1961 U.S. Tax Ct. LEXIS 154
Docket Number: Docket No. 74288 Filed: 5/12/1961 |
| Reeves v. Commissioner , 20 T.C.M. 657 ( 1961 ) |
|
Cite Numbers: 20 T.C.M. 657, 1961 Tax Ct. Memo LEXIS 220, 1961 T.C. Memo. 132
Docket Number: Docket No. 80820. Filed: 5/12/1961 |
| Walton v. Commissioner , 20 T.C.M. 653 ( 1961 ) |
|
Cite Numbers: 20 T.C.M. 653, 1961 Tax Ct. Memo LEXIS 218, 1961 T.C. Memo. 130
Docket Number: Docket No. 80362. Filed: 5/12/1961 |
| Wolfe v. Commissioner , 20 T.C.M. 655 ( 1961 ) |
|
Cite Numbers: 20 T.C.M. 655, 1961 Tax Ct. Memo LEXIS 219, 1961 T.C. Memo. 131
Docket Number: Docket Nos. 80527-80529. Filed: 5/12/1961 |
| Bassett v. Commissioner , 36 T.C. 244 ( 1961 ) |
|
Cite Numbers: 36 T.C. 244, 1961 U.S. Tax Ct. LEXIS 155
Docket Number: Docket No. 72580 Filed: 5/11/1961 |
| Estate of Knox v. Commissioner , 20 T.C.M. 642 ( 1961 ) |
|
Cite Numbers: 20 T.C.M. 642, 1961 Tax Ct. Memo LEXIS 221, 1961 T.C. Memo. 129
Docket Number: Docket Nos. 76390, 76484, 76485. Filed: 5/10/1961 |
| Estate of Grobart v. Commissioner , 20 T.C.M. 629 ( 1961 ) |
|
Cite Numbers: 20 T.C.M. 629, 1961 Tax Ct. Memo LEXIS 222, 1961 T.C. Memo. 128
Docket Number: Docket No. 66935. Filed: 5/9/1961 |
| Beggs v. Commissioner , 20 T.C.M. 626 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 626, 1961 Tax Ct. Memo LEXIS 224, 1961 T.C. Memo. 127
Docket Number: Docket Nos. 78771, 79715. Filed: 5/8/1961 |
| Lopo v. Commissioner , 20 T.C.M. 620 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 620, 1961 Tax Ct. Memo LEXIS 223, 1961 T.C. Memo. 126
Docket Number: Docket No. 71134. Filed: 5/8/1961 |
| Klaas v. Commissioner , 36 T.C. 239 ( 1961 ) |
|
Cite Numbers: 36 T.C. 239, 1961 U.S. Tax Ct. LEXIS 156
Docket Number: Docket No. 77040 Filed: 5/5/1961 |
| Blackwell v. Commissioner , 20 T.C.M. 599 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 599, 1961 Tax Ct. Memo LEXIS 225, 1961 T.C. Memo. 124
Docket Number: Docket Nos. 78513, 78514. Filed: 5/4/1961 |
| Marot v. Commissioner , 36 T.C. 238 ( 1961 ) |
|
Cite Numbers: 36 T.C. 238, 1961 U.S. Tax Ct. LEXIS 157
Docket Number: Docket No. 90307 Filed: 5/4/1961 |
| Ruprecht v. Commissioner , 20 T.C.M. 618 ( 1961 ) |
|
Cite Numbers: 20 T.C.M. 618, 1961 Tax Ct. Memo LEXIS 226, 1961 T.C. Memo. 125
Docket Number: Docket Nos. 77475, 78230. Filed: 5/4/1961 |