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Data Month:
- 1249 opinions
- 1166 opinions
- 1050 opinions
- 0964 opinions
- 0868 opinions
- 0761 opinions
- 0658 opinions
- 0563 opinions
- 0442 opinions
- 0367 opinions
- 0256 opinions
- 0159 opinions
| Adams v. Commissioner , 69 T.C. 1040 ( 1978 ) |
|
Cite Numbers: 69 T.C. 1040, 1978 U.S. Tax Ct. LEXIS 145
Docket Number: Docket Nos. 1423-76, 1464-76, 1465-76 Filed: 3/30/1978 |
| Clarkson v. Commissioner , 37 T.C.M. 567 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 567, 1978 Tax Ct. Memo LEXIS 388, 1978 T.C. Memo. 129
Docket Number: Docket No. 5387-77. Filed: 3/30/1978 |
| Dante v. Commissioner , 37 T.C.M. 556 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 556, 1978 Tax Ct. Memo LEXIS 385, 1978 T.C. Memo. 126
Docket Number: Docket No. 8969-72. Filed: 3/30/1978 |
| Daytona Beach Kennel Club, Inc. v. Commissioner , 69 T.C. 1015 ( 1978 ) |
|
Cite Numbers: 69 T.C. 1015, 1978 U.S. Tax Ct. LEXIS 143
Docket Number: Docket No. 7798-75 Filed: 3/30/1978 |
| Kaffenbarger v. Commissioner , 37 T.C.M. 566 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 566, 1978 Tax Ct. Memo LEXIS 387, 1978 T.C. Memo. 128
Docket Number: Docket No. 5373-76. Filed: 3/30/1978 |
| Kiddie v. Commissioner , 1 Employee Benefits Cas. (BNA) 1610 ( 1978 ) |
|
Cite Numbers: 1978 U.S. Tax Ct. LEXIS 147, 1 Employee Benefits Cas. (BNA) 1610, 69 T.C. 1055
Docket Number: Docket No. 7108-76 Filed: 3/30/1978 |
| McBride v. Commissioner , 37 T.C.M. 570 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 570, 1978 Tax Ct. Memo LEXIS 390, 1978 T.C. Memo. 131
Docket Number: Docket No. 5788-76. Filed: 3/30/1978 |
| Roberts v. Commissioner , 37 T.C.M. 565 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 565, 1978 Tax Ct. Memo LEXIS 386, 1978 T.C. Memo. 127
Docket Number: Docket Nos. 7150-76, 7391-76. Filed: 3/30/1978 |
| Schneider v. Commissioner , 37 T.C.M. 569 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 569, 1978 Tax Ct. Memo LEXIS 389, 1978 T.C. Memo. 130
Docket Number: Docket No. 501-77. Filed: 3/30/1978 |
| Shaw v. Commissioner , 69 T.C. 1034 ( 1978 ) |
|
Cite Numbers: 69 T.C. 1034, 1978 U.S. Tax Ct. LEXIS 144
Docket Number: Docket No. 5654-76 Filed: 3/30/1978 |
| Steffen v. Commissioner , 69 T.C. 1049 ( 1978 ) |
|
Cite Numbers: 69 T.C. 1049, 1978 U.S. Tax Ct. LEXIS 146
Docket Number: Docket Nos. 8988-76, 9514-76 Filed: 3/30/1978 |
| Wales v. Commissioner , 37 T.C.M. 550 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 550, 1978 Tax Ct. Memo LEXIS 384, 1978 T.C. Memo. 125
Docket Number: Docket No. 1103-76. Filed: 3/30/1978 |
| Siket v. Commissioner , 37 T.C.M. 548 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 548, 1978 Tax Ct. Memo LEXIS 392, 1978 T.C. Memo. 124
Docket Number: Docket No. 2690-77. Filed: 3/29/1978 |
| Wesenberg v. Commissioner , 69 T.C. 1005 ( 1978 ) |
|
Cite Numbers: 69 T.C. 1005, 1978 U.S. Tax Ct. LEXIS 148
Docket Number: Docket No. 561-76 Filed: 3/29/1978 |
| Brannon's of Shawnee, Inc. v. Commissioner , 69 T.C. 999 ( 1978 ) |
|
Cite Numbers: 69 T.C. 999, 1978 U.S. Tax Ct. LEXIS 150
Docket Number: Docket No. 10546-75 Filed: 3/28/1978 |
| Tiffany v. Commissioner , 37 T.C.M. 546 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 546, 1978 Tax Ct. Memo LEXIS 393, 1978 T.C. Memo. 122
Docket Number: Docket No. 9659-76. Filed: 3/28/1978 |
| Warner v. Commissioner , 69 T.C. 995 ( 1978 ) |
|
Cite Numbers: 69 T.C. 995, 1978 U.S. Tax Ct. LEXIS 149
Docket Number: Docket No. 10435-76 Filed: 3/28/1978 |
| Cinnamon v. Commissioner , 37 T.C.M. 533 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 533, 1978 Tax Ct. Memo LEXIS 396, 1978 T.C. Memo. 118
Docket Number: Docket No. 5137-77 Filed: 3/27/1978 |
| Cooper v. Commissioner , 37 T.C.M. 529 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 529, 1978 Tax Ct. Memo LEXIS 395, 1978 T.C. Memo. 117
Docket Number: Docket No. 6125-76 Filed: 3/27/1978 |
| Herby v. Commissioner , 37 T.C.M. 535 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 535, 1978 Tax Ct. Memo LEXIS 397, 1978 T.C. Memo. 119
Docket Number: Docket Nos. 10897-75, 2686-77. Filed: 3/27/1978 |
| Johnston v. Commissioner , 37 T.C.M. 544 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 544, 1978 Tax Ct. Memo LEXIS 399, 1978 T.C. Memo. 121
Docket Number: Docket No. 428-76. Filed: 3/27/1978 |
| Morgan v. Commissioner , 37 T.C.M. 524 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 524, 1978 Tax Ct. Memo LEXIS 394, 1978 T.C. Memo. 116
Docket Number: Docket No. 4338-74 Filed: 3/27/1978 |
| Shields v. Commissioner , 37 T.C.M. 537 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 537, 1978 Tax Ct. Memo LEXIS 398, 1978 T.C. Memo. 120
Docket Number: Docket No. 3962-76. Filed: 3/27/1978 |
| Estate of Trunk v. Commissioner , 37 T.C.M. 497 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 497, 1978 Tax Ct. Memo LEXIS 400, 1978 T.C. Memo. 112
Docket Number: Docket No. 7259-72. Filed: 3/22/1978 |
| Gilboy v. Commissioner , 37 T.C.M. 510 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 510, 1978 Tax Ct. Memo LEXIS 402, 1978 T.C. Memo. 114
Docket Number: Docket No. 696-76 Filed: 3/22/1978 |
| Hurd v. Commissioner , 37 T.C.M. 499 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 499, 1978 Tax Ct. Memo LEXIS 401, 1978 T.C. Memo. 113
Docket Number: Docket No. 7481-74. Filed: 3/22/1978 |
| Mannette v. Commissioner , 69 T.C. 990 ( 1978 ) |
|
Cite Numbers: 69 T.C. 990, 1978 U.S. Tax Ct. LEXIS 151
Docket Number: Docket No. 5958-76 Filed: 3/22/1978 |
| Roush v. Commissioner , 37 T.C.M. 518 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 518, 1978 Tax Ct. Memo LEXIS 403, 1978 T.C. Memo. 115
Docket Number: Docket Nos. 7659-76, 7663-76. Filed: 3/22/1978 |
| Coldwater Seafood Corp. v. Commissioner , 69 T.C. 966 ( 1978 ) |
|
Cite Numbers: 69 T.C. 966, 1978 U.S. Tax Ct. LEXIS 152
Docket Number: Docket No. 8244-74 Filed: 3/21/1978 |
| Garman v. Commissioner , 37 T.C.M. 495 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 495, 1978 Tax Ct. Memo LEXIS 406, 1978 T.C. Memo. 111
Docket Number: Docket No. 529-77. Filed: 3/21/1978 |
| Weber v. Commissioner , 37 T.C.M. 493 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 493, 1978 Tax Ct. Memo LEXIS 405, 1978 T.C. Memo. 110
Docket Number: Docket No. 7890-76. Filed: 3/21/1978 |
| White v. Commissioner , 37 T.C.M. 492 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 492, 1978 Tax Ct. Memo LEXIS 404, 1978 T.C. Memo. 109
Docket Number: Docket No. 3651-76. Filed: 3/21/1978 |
| Wolfers v. Commissioner , 69 T.C. 975 ( 1978 ) |
|
Cite Numbers: 1978 U.S. Tax Ct. LEXIS 153, 69 T.C. 975
Docket Number: Docket Nos. 6772-75, 6773-75 Filed: 3/21/1978 |
| Clippinger v. Commissioner , 37 T.C.M. 484 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 484, 1978 Tax Ct. Memo LEXIS 408, 1978 T.C. Memo. 107
Docket Number: Docket No. 8341-75. Filed: 3/20/1978 |
| Estate of McKee v. Commissioner , 37 T.C.M. 486 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 486, 1978 Tax Ct. Memo LEXIS 409, 1978 T.C. Memo. 108
Docket Number: Docket No. 4858-75. Filed: 3/20/1978 |
| Lillie v. Commissioner , 37 T.C.M. 482 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 482, 1978 Tax Ct. Memo LEXIS 407, 1978 T.C. Memo. 106
Docket Number: Docket No. 3342-76. Filed: 3/20/1978 |
| McMaster v. Commissioner , 69 T.C. 952 ( 1978 ) |
|
Cite Numbers: 1978 U.S. Tax Ct. LEXIS 154, 69 T.C. 952
Docket Number: Docket No. 5828-76 Filed: 3/20/1978 |
| San Francisco Infant School, Inc. v. Commissioner , 69 T.C. 957 ( 1978 ) |
|
Cite Numbers: 69 T.C. 957, 1978 U.S. Tax Ct. LEXIS 155
Docket Number: Docket No. 4246-77X Filed: 3/20/1978 |
| Estate of Gamble v. Commissioner , 69 T.C. 942 ( 1978 ) |
|
Cite Numbers: 69 T.C. 942, 1978 U.S. Tax Ct. LEXIS 157
Docket Number: Docket No. 8352-74 Filed: 3/16/1978 |
| Kluger Associates, Inc. v. Commissioner , 69 T.C. 925 ( 1978 ) |
|
Cite Numbers: 69 T.C. 925, 1978 U.S. Tax Ct. LEXIS 156
Docket Number: Docket Nos. 6036-74, 6037-74, 6039-74 Filed: 3/16/1978 |
| Baker v. Commissioner , 37 T.C.M. 475 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 475, 1978 Tax Ct. Memo LEXIS 412, 1978 T.C. Memo. 103
Docket Number: Docket No. 1144-76. Filed: 3/15/1978 |
| Regan v. Commissioner , 37 T.C.M. 479 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 479, 1978 Tax Ct. Memo LEXIS 411, 1978 T.C. Memo. 104
Docket Number: Docket No. 2799-76. Filed: 3/15/1978 |
| Emmer v. Commissioner , 37 T.C.M. 460 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 460, 1978 Tax Ct. Memo LEXIS 413, 1978 T.C. Memo. 102
Docket Number: Docket Nos. 6637-75, 6638-75, 6770-75, 4162-76. Filed: 3/14/1978 |
| Biggs v. Commissioner , 69 T.C. 905 ( 1978 ) |
|
Cite Numbers: 69 T.C. 905, 1978 U.S. Tax Ct. LEXIS 158
Docket Number: Docket No. 7272-75 Filed: 3/13/1978 |
| Clark v. Commissioner , 37 T.C.M. 452 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 452, 1978 Tax Ct. Memo LEXIS 414, 1978 T.C. Memo. 100
Docket Number: Docket No. 10742-76. Filed: 3/13/1978 |
| Estate of Windsberg v. Commissioner , 37 T.C.M. 455 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 455, 1978 Tax Ct. Memo LEXIS 415, 1978 T.C. Memo. 101
Docket Number: Docket No. 4997-76. Filed: 3/13/1978 |
| Rambo v. Commissioner , 69 T.C. 920 ( 1978 ) |
|
Cite Numbers: 1978 U.S. Tax Ct. LEXIS 159, 69 T.C. 920
Docket Number: Docket No. 8691-74 Filed: 3/13/1978 |
| Bradshaw v. Commissioner , 37 T.C.M. 445 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 445, 1978 Tax Ct. Memo LEXIS 417, 1978 T.C. Memo. 97
Docket Number: Docket No. 5820-76. Filed: 3/9/1978 |
| Estate of Moss v. Commissioner , 37 T.C.M. 449 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 449, 1978 Tax Ct. Memo LEXIS 419, 1978 T.C. Memo. 99
Docket Number: Docket No. 7266-76. Filed: 3/9/1978 |
| Hill v. Commissioner , 37 T.C.M. 447 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 447, 1978 Tax Ct. Memo LEXIS 418, 1978 T.C. Memo. 98
Docket Number: Docket No. 10645-75. Filed: 3/9/1978 |
| Stroman v. Commissioner , 37 T.C.M. 444 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 444, 1978 Tax Ct. Memo LEXIS 416, 1978 T.C. Memo. 96
Docket Number: Docket No. 9649-76. Filed: 3/9/1978 |
| Eisenstein v. Commissioner , 37 T.C.M. 441 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 441, 1978 Tax Ct. Memo LEXIS 420, 1978 T.C. Memo. 95
Docket Number: Docket No. 4032-77. Filed: 3/8/1978 |
| Withers v. Commissioner , 69 T.C. 900 ( 1978 ) |
|
Cite Numbers: 69 T.C. 900, 1978 U.S. Tax Ct. LEXIS 160
Docket Number: Docket No. 8234-76 Filed: 3/8/1978 |
| Grancich v. Commissioner , 37 T.C.M. 424 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 424, 1978 Tax Ct. Memo LEXIS 421, 1978 T.C. Memo. 92
Docket Number: Docket Nos. 5459-73, 5461-73, 4169-75, 4170-75, 4172-75. Filed: 3/7/1978 |
| Herisko v. Commissioner , 37 T.C.M. 439 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 439, 1978 Tax Ct. Memo LEXIS 423, 1978 T.C. Memo. 94
Docket Number: Docket No. 7387-76. Filed: 3/7/1978 |
| Pokusa v. Commissioner , 37 T.C.M. 434 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 434, 1978 Tax Ct. Memo LEXIS 422, 1978 T.C. Memo. 93
Docket Number: Docket No. 8038-75. Filed: 3/7/1978 |
| Stotter v. Commissioner , 69 T.C. 896 ( 1978 ) |
|
Cite Numbers: 1978 U.S. Tax Ct. LEXIS 161, 69 T.C. 896
Docket Number: Docket No. 6833-77 Filed: 3/7/1978 |
| Berenson v. Commissioner , 37 T.C.M. 415 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 415, 1978 Tax Ct. Memo LEXIS 424, 1978 T.C. Memo. 89
Docket Number: Docket Nos. 3677-70, 6069-70, 6088-70, 6116-70, 2920-71, 3870-71. Filed: 3/6/1978 |
| Estate of Simmie v. Commissioner , 69 T.C. 890 ( 1978 ) |
|
Cite Numbers: 69 T.C. 890, 1978 U.S. Tax Ct. LEXIS 163
Docket Number: Docket No. 8637-74 Filed: 3/6/1978 |
| Johnson v. Commissioner , 37 T.C.M. 418 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 418, 1978 Tax Ct. Memo LEXIS 425, 1978 T.C. Memo. 90
Docket Number: Docket No. 1292-76. Filed: 3/6/1978 |
| Schwartz v. Commissioner , 69 T.C. 877 ( 1978 ) |
|
Cite Numbers: 69 T.C. 877, 1978 U.S. Tax Ct. LEXIS 162
Docket Number: Docket Nos. 7087-73, 7088-73, 7089-73 Filed: 3/6/1978 |
| Sonkin v. Commissioner , 37 T.C.M. 421 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 421, 1978 Tax Ct. Memo LEXIS 426, 1978 T.C. Memo. 91
Docket Number: Docket No. 2520-74. Filed: 3/6/1978 |
| Estate of Lee v. Commissioner , 69 T.C. 860 ( 1978 ) |
|
Cite Numbers: 69 T.C. 860, 1978 U.S. Tax Ct. LEXIS 165
Docket Number: Docket No. 8782-75 Filed: 3/2/1978 |
| Halbert v. Commissioner , 37 T.C.M. 408 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 408, 1978 Tax Ct. Memo LEXIS 428, 1978 T.C. Memo. 88
Docket Number: Docket No. 7065-76. Filed: 3/2/1978 |
| Hill v. Commissioner , 37 T.C.M. 407 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 407, 1978 Tax Ct. Memo LEXIS 427, 1978 T.C. Memo. 87
Docket Number: Docket No. 2085-77. Filed: 3/2/1978 |
| Maddox v. Commissioner , 69 T.C. 854 ( 1978 ) |
|
Cite Numbers: 69 T.C. 854, 1978 U.S. Tax Ct. LEXIS 164
Docket Number: Docket No. 6215-76 Filed: 3/2/1978 |
| Anaheim Paper Mill Supplies, Inc. v. Commissioner , 37 T.C.M. 403 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 403, 1978 Tax Ct. Memo LEXIS 429, 1978 T.C. Memo. 86
Docket Number: Docket Nos. 6989-76 7236-76 Filed: 3/1/1978 |