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- 1166 opinions
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| Adams v. Commissioner , 71 T.C. 477 ( 1978 ) |
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Cite Numbers: 71 T.C. 477, 1978 U.S. Tax Ct. LEXIS 3
Docket Number: Docket No. 7047-76 Filed: 12/28/1978 Last Modified: 1/13/2023 |
| Martino v. Commissioner , 71 T.C. 456 ( 1978 ) |
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Cite Numbers: 71 T.C. 456, 1978 U.S. Tax Ct. LEXIS 1
Docket Number: Docket No. 11214-77 Filed: 12/28/1978 Last Modified: 1/13/2023 |
| RICH PLAN OF NORTHERN NEW ENGLAND, INC. v. COMMISSIONER , 37 T.C.M. 1853-8 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1853-8, 1978 Tax Ct. Memo LEXIS 1, 1978 T.C. Memo. 514
Docket Number: Docket No. 5176-77. Filed: 12/28/1978 Last Modified: 11/21/2020 |
| Seaboard Coffee Service, Inc. v. Commissioner , 71 T.C. 465 ( 1978 ) |
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Cite Numbers: 71 T.C. 465, 1978 U.S. Tax Ct. LEXIS 2
Docket Number: Docket No. 9355-76 Filed: 12/28/1978 Last Modified: 1/13/2023 |
| Capital Sales, Inc. v. Commissioner , 71 T.C. 416 ( 1978 ) |
|
Cite Numbers: 71 T.C. 416, 1978 U.S. Tax Ct. LEXIS 4
Docket Number: Docket Nos. 829-77, 830-77, 831-77, 832-77 Filed: 12/27/1978 Last Modified: 1/13/2023 |
| Cherubini v. Commissioner , 37 T.C.M. 1853 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1853, 1978 Tax Ct. Memo LEXIS 4, 1978 T.C. Memo. 512
Docket Number: Docket No. 7843-76. Filed: 12/27/1978 Last Modified: 11/21/2020 |
| ESTATE OF FORMAN v. COMMISSIONER , 37 T.C.M. 1851-94 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1851-94, 1978 Tax Ct. Memo LEXIS 2, 1978 T.C. Memo. 510
Docket Number: Docket No. 905-76. Filed: 12/27/1978 Last Modified: 11/20/2020 |
| SARZEN v. COMMISSIONER , 37 T.C.M. 1853-4 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1853-4, 1978 Tax Ct. Memo LEXIS 5, 1978 T.C. Memo. 513
Docket Number: Docket No. 1438-77. Filed: 12/27/1978 Last Modified: 11/20/2020 |
| Stout v. Commissioner , 71 T.C. 441 ( 1978 ) |
|
Cite Numbers: 71 T.C. 441, 1978 U.S. Tax Ct. LEXIS 5
Docket Number: Docket No. 1722-77 Filed: 12/27/1978 Last Modified: 1/13/2023 |
| Ward v. Commissioner , 37 T.C.M. 1852 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1852, 1978 Tax Ct. Memo LEXIS 3, 1978 T.C. Memo. 511
Docket Number: Docket No. 11040-76. Filed: 12/27/1978 Last Modified: 11/21/2020 |
| Weaver v. Commissioner , 71 T.C. 443 ( 1978 ) |
|
Cite Numbers: 71 T.C. 443, 1978 U.S. Tax Ct. LEXIS 6
Docket Number: Docket Nos. 5032-77, 5033-77, 5034-77, 5035-77 Filed: 12/27/1978 Last Modified: 1/13/2023 |
| ANDEREGG v. COMMISSIONER , 37 T.C.M. 1851-90 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1851-90, 1978 Tax Ct. Memo LEXIS 9, 1978 T.C. Memo. 509
Docket Number: Docket No. 681-74. Filed: 12/26/1978 Last Modified: 11/21/2020 |
| AULD v. COMMISSIONER , 37 T.C.M. 1851-86 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1851-86, 1978 Tax Ct. Memo LEXIS 8, 1978 T.C. Memo. 508
Docket Number: Docket No. 9509-76. Filed: 12/26/1978 Last Modified: 11/21/2020 |
| CARDELLO v. COMMISSIONER , 37 T.C.M. 1851-83 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1851-83, 1978 Tax Ct. Memo LEXIS 7, 1978 T.C. Memo. 507
Docket Number: Docket No. 12147-77. Filed: 12/26/1978 Last Modified: 11/20/2020 |
| Carnation Co. v. Commissioner , 71 T.C. 400 ( 1978 ) |
|
Cite Numbers: 71 T.C. 400, 1978 U.S. Tax Ct. LEXIS 7
Docket Number: Docket No. 5793-76 Filed: 12/26/1978 Last Modified: 1/13/2023 |
| KELCE v. COMMISSIONER , 37 T.C.M. 1851-79 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1851-79, 1978 Tax Ct. Memo LEXIS 6, 1978 T.C. Memo. 506
Docket Number: Docket No. 1249-77. Filed: 12/26/1978 Last Modified: 11/21/2020 |
| RUTHERFORD v. COMMISSIONER , 37 T.C.M. 1851-77 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1851-77, 1978 Tax Ct. Memo LEXIS 10, 1978 T.C. Memo. 505
Docket Number: Docket No. 1401-77. Filed: 12/21/1978 Last Modified: 11/21/2020 |
| DOWNS v. COMMISSIONER , 37 T.C.M. 1851-58 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1851-58, 1978 Tax Ct. Memo LEXIS 11, 1978 T.C. Memo. 502
Docket Number: Docket No. 5087-77. Filed: 12/20/1978 Last Modified: 11/21/2020 |
| HANHAUSER v. COMMISSIONER , 37 T.C.M. 1851-67 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1851-67, 1978 Tax Ct. Memo LEXIS 13, 1978 T.C. Memo. 504
Docket Number: Docket No. 6930-73. Filed: 12/20/1978 Last Modified: 11/20/2020 |
| Jones v. Commissioner , 71 T.C. 391 ( 1978 ) |
|
Cite Numbers: 71 T.C. 391, 1978 U.S. Tax Ct. LEXIS 9
Docket Number: Docket No. 2958-77 Filed: 12/20/1978 Last Modified: 1/13/2023 |
| Patton v. Commissioner , 71 T.C. 389 ( 1978 ) |
|
Cite Numbers: 71 T.C. 389, 1978 U.S. Tax Ct. LEXIS 8
Docket Number: Docket No. 8757-77 Filed: 12/20/1978 Last Modified: 1/13/2023 |
| SVENDSEN v. COMMISSIONER , 37 T.C.M. 1851-63 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1851-63, 1978 Tax Ct. Memo LEXIS 12, 1978 T.C. Memo. 503
Docket Number: Docket No. 3585-76. Filed: 12/20/1978 Last Modified: 11/20/2020 |
| SERRIS v. COMMISSIONER , 37 T.C.M. 1851-54 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1851-54, 1978 Tax Ct. Memo LEXIS 15, 1978 T.C. Memo. 500
Docket Number: Docket No. 5790-77. Filed: 12/19/1978 Last Modified: 11/20/2020 |
| SOSKIS v. COMMISSIONER , 37 T.C.M. 1851-49 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1851-49, 1978 Tax Ct. Memo LEXIS 14, 1978 T.C. Memo. 499
Docket Number: Docket No. 5030-77. Filed: 12/19/1978 Last Modified: 11/20/2020 |
| SWENDSEEN v. COMMISSIONER , 37 T.C.M. 1851-56 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1851-56, 1978 Tax Ct. Memo LEXIS 16, 1978 T.C. Memo. 501
Docket Number: Docket No. 8139-77. Filed: 12/19/1978 Last Modified: 11/20/2020 |
| Estate of Hoskins v. Commissioner , 71 T.C. 379 ( 1978 ) |
|
Cite Numbers: 71 T.C. 379, 1978 U.S. Tax Ct. LEXIS 10
Docket Number: Docket No. 9772-77 Filed: 12/14/1978 Last Modified: 1/13/2023 |
| Foulkes v. Comm'r , 37 T.C.M. 1851-47 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1851-47, 1978 Tax Ct. Memo LEXIS 17, 1978 T.C. Memo. 498
Docket Number: Docket No. 2187-78. Filed: 12/14/1978 Last Modified: 11/21/2020 |
| BALLICH v. COMMISSIONER , 37 T.C.M. 1851-40 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1851-40, 1978 Tax Ct. Memo LEXIS 21, 1978 T.C. Memo. 497
Docket Number: Docket No. 10563-77. Filed: 12/13/1978 Last Modified: 11/20/2020 |
| NATIONAL UTIL. PRODS. CO. v. COMMISSIONER , 37 T.C.M. 1851-18 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1851-18, 1978 Tax Ct. Memo LEXIS 18, 1978 T.C. Memo. 494
Docket Number: Docket Nos. 275-75, 276-75. Filed: 12/13/1978 Last Modified: 11/20/2020 |
| Poczatek v. Commissioner , 71 T.C. 371 ( 1978 ) |
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Cite Numbers: 71 T.C. 371, 1978 U.S. Tax Ct. LEXIS 11
Docket Number: Docket No. 4438-72 Filed: 12/13/1978 Last Modified: 1/13/2023 |
| WATT v. COMMISSIONER , 37 T.C.M. 1851-28 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1851-28, 1978 Tax Ct. Memo LEXIS 19, 1978 T.C. Memo. 495
Docket Number: Docket No. 8110-76. Filed: 12/13/1978 Last Modified: 11/20/2020 |
| WILKOF v. COMMISSIONER , 37 T.C.M. 1851-31 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1851-31, 1978 Tax Ct. Memo LEXIS 20, 1978 T.C. Memo. 496
Docket Number: Docket No. 5750-77. Filed: 12/13/1978 Last Modified: 11/20/2020 |
| FISHER v. COMMISSIONER , 37 T.C.M. 1851-12 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1851-12, 1978 Tax Ct. Memo LEXIS 22, 1978 T.C. Memo. 492
Docket Number: Docket No. 625-76. Filed: 12/12/1978 Last Modified: 11/20/2020 |
| WALKER v. COMMISSIONER , 37 T.C.M. 1851-15 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1851-15, 1978 Tax Ct. Memo LEXIS 23, 1978 T.C. Memo. 493
Docket Number: Docket No. 2191-77. Filed: 12/12/1978 Last Modified: 11/20/2020 |
| ESTATE OF KESSLER v. COMMISSIONER , 37 T.C.M. 1851-11 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1851-11, 1978 Tax Ct. Memo LEXIS 27, 1978 T.C. Memo. 491
Docket Number: Docket No. 1387-76. Filed: 12/11/1978 Last Modified: 11/20/2020 |
| MUSKOGEE RADIOLOGICAL GROUP v. COMMISSIONER , 37 T.C.M. 1851-6 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1851-6, 1978 Tax Ct. Memo LEXIS 26, 1978 T.C. Memo. 490
Docket Number: Docket Nos. 2082-77, 9253-77. Filed: 12/11/1978 Last Modified: 11/21/2020 |
| Steel Constructors, Inc. v. Commissioner , 37 T.C.M. 1851 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1851, 1978 Tax Ct. Memo LEXIS 25, 1978 T.C. Memo. 489
Docket Number: Docket No. 684-76. Filed: 12/11/1978 Last Modified: 11/20/2020 |
| WRAY v. COMMISSIONER , 37 T.C.M. 1849-81 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1849-81, 1978 Tax Ct. Memo LEXIS 24, 1978 T.C. Memo. 488
Docket Number: Docket No. 2253-77. Filed: 12/11/1978 Last Modified: 11/20/2020 |
| Zimmerman v. Commissioner , 71 T.C. 367 ( 1978 ) |
|
Cite Numbers: 1978 U.S. Tax Ct. LEXIS 12, 71 T.C. 367
Docket Number: Docket No. 4610-76 Filed: 12/11/1978 Last Modified: 1/13/2023 |
| ALEXANDER v. COMMISSIONER , 37 T.C.M. 1849-75 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1849-75, 1978 Tax Ct. Memo LEXIS 28, 1978 T.C. Memo. 487
Docket Number: Docket No. 5691-73. Filed: 12/7/1978 Last Modified: 11/21/2020 |
| Longview Fibre Co. v. Commissioner , 71 T.C. 357 ( 1978 ) |
|
Cite Numbers: 71 T.C. 357, 1978 U.S. Tax Ct. LEXIS 13
Docket Number: Docket No. 11035-76 Filed: 12/7/1978 Last Modified: 1/13/2023 |
| Estate of Alperstein v. Commissioner , 71 T.C. 351 ( 1978 ) |
|
Cite Numbers: 1978 U.S. Tax Ct. LEXIS 14, 71 T.C. 351
Docket Number: Docket No. 796-77 Filed: 12/6/1978 Last Modified: 1/13/2023 |
| SOLAR NITROGEN CHEMS., INC. v. COMMISSIONER , 37 T.C.M. 1849-71 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1849-71, 1978 Tax Ct. Memo LEXIS 30, 1978 T.C. Memo. 486
Docket Number: Docket No. 1918-75. Filed: 12/6/1978 Last Modified: 11/20/2020 |
| Callaway Family Asso. v. Commissioner , 71 T.C. 340 ( 1978 ) |
|
Cite Numbers: 71 T.C. 340, 1978 U.S. Tax Ct. LEXIS 15
Docket Number: Docket No. 554-78X Filed: 12/5/1978 Last Modified: 1/13/2023 |
| OMAN CONSTR. CO. v. COMMISSIONER , 37 T.C.M. 1849-57 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1849-57, 1978 Tax Ct. Memo LEXIS 31, 1978 T.C. Memo. 484
Docket Number: Docket Nos. 578-76, 579-76, 580-76, 669-76, 803-76. Filed: 12/5/1978 Last Modified: 11/21/2020 |
| Ragghianti v. Commissioner , 71 T.C. 346 ( 1978 ) |
|
Cite Numbers: 71 T.C. 346, 1978 U.S. Tax Ct. LEXIS 16
Docket Number: Docket Nos. 1202-76, 2474-76 Filed: 12/5/1978 Last Modified: 1/13/2023 |
| Annunziato v. Comm'r , 37 T.C.M. 1849-56 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1849-56, 1978 Tax Ct. Memo LEXIS 32, 1978 T.C. Memo. 483
Docket Number: Docket No. 537-78. Filed: 12/4/1978 Last Modified: 11/21/2020 |
| Brownholtz v. Commissioner , 71 T.C. 332 ( 1978 ) |
|
Cite Numbers: 71 T.C. 332, 1978 U.S. Tax Ct. LEXIS 18
Docket Number: Docket No. 2443-77 Filed: 12/4/1978 Last Modified: 1/13/2023 |
| Christensen v. Commissioner , 71 T.C. 328 ( 1978 ) |
|
Cite Numbers: 1978 U.S. Tax Ct. LEXIS 17, 71 T.C. 328
Docket Number: Docket No. 10113-76 Filed: 12/4/1978 Last Modified: 1/13/2023 |