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Data Month:
- 1276 opinions
- 1144 opinions
- 1065 opinions
- 09122 opinions
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- 0145 opinions
| Campbell v. Commissioner , 40 T.C.M. 1080 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 1080, 1980 Tax Ct. Memo LEXIS 237, 1980 T.C. Memo. 345
Docket Number: Docket No. 8100-79. Filed: 8/28/1980 |
| Cappuccilli v. Commissioner , 40 T.C.M. 1084 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 1084, 1980 Tax Ct. Memo LEXIS 239, 1980 T.C. Memo. 347
Docket Number: Docket Nos. 2095-77, 2097-77, 2207-77, 2208-77, 5255-77, 5801-77. Filed: 8/28/1980 |
| Lee v. Commissioner , 40 T.C.M. 1098 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 1098, 1980 Tax Ct. Memo LEXIS 240, 1980 T.C. Memo. 348
Docket Number: Docket No. 6267-79. Filed: 8/28/1980 |
| Billingham v. Commissioner , 40 T.C.M. 1075 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 1075, 1980 Tax Ct. Memo LEXIS 242, 1980 T.C. Memo. 343
Docket Number: Docket No. 550-79. Filed: 8/27/1980 |
| McDonald v. Commissioner , 40 T.C.M. 1073 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 1073, 1980 Tax Ct. Memo LEXIS 241, 1980 T.C. Memo. 342
Docket Number: Docket No. 10926-78. Filed: 8/27/1980 |
| Wolkomir v. Commissioner , 40 T.C.M. 1078 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 1078, 1980 Tax Ct. Memo LEXIS 243, 1980 T.C. Memo. 344
Docket Number: Docket No. 12614-79. Filed: 8/27/1980 |
| BBS Associates, Inc. v. Commissioner , 74 T.C. 1118 ( 1980 ) |
|
Cite Numbers: 74 T.C. 1118, 1980 U.S. Tax Ct. LEXIS 75, 2 Employee Benefits Cas. (BNA) 2413
Docket Number: Docket No. 6843-77R Filed: 8/26/1980 |
| Estate of Franco v. Commissioner , 40 T.C.M. 1070 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 1070, 1980 Tax Ct. Memo LEXIS 248, 1980 T.C. Memo. 340
Docket Number: Docket No. 14331-78. Filed: 8/26/1980 |
| Federal Land Bank Asso. v. Commissioner , 74 T.C. 1106 ( 1980 ) |
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Cite Numbers: 74 T.C. 1106, 1980 U.S. Tax Ct. LEXIS 74, 2 Employee Benefits Cas. (BNA) 2385
Docket Number: Docket Nos. 3457-76R, 3458-76R Filed: 8/26/1980 |
| Glazer v. Commissioner , 40 T.C.M. 1065 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 1065, 1980 Tax Ct. Memo LEXIS 250, 1980 T.C. Memo. 337
Docket Number: Docket No. 8107-79. Filed: 8/26/1980 |
| Jensen v. Commissioner , 40 T.C.M. 1058 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 1058, 1980 Tax Ct. Memo LEXIS 244, 1980 T.C. Memo. 335
Docket Number: Docket No. 11322-77. Filed: 8/26/1980 |
| Kastin v. Commissioner , 40 T.C.M. 1071 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 1071, 1980 Tax Ct. Memo LEXIS 249, 1980 T.C. Memo. 341
Docket Number: Docket No. 7427-78. Filed: 8/26/1980 |
| Meyers v. Commissioner , 40 T.C.M. 1063 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 1063, 1980 Tax Ct. Memo LEXIS 245, 1980 T.C. Memo. 336
Docket Number: Docket No. 10412-75. Filed: 8/26/1980 |
| Petersen v. Commissioner , 40 T.C.M. 1067 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 1067, 1980 Tax Ct. Memo LEXIS 246, 1980 T.C. Memo. 338
Docket Number: Docket No. 10358-78. Filed: 8/26/1980 |
| Pittinsky v. Commissioner , 40 T.C.M. 1069 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 1069, 1980 Tax Ct. Memo LEXIS 247, 1980 T.C. Memo. 339
Docket Number: Docket No. 10283-78. Filed: 8/26/1980 |
| Bregin v. Commissioner , 74 T.C. 1097 ( 1980 ) |
|
Cite Numbers: 74 T.C. 1097, 1980 U.S. Tax Ct. LEXIS 77
Docket Number: Docket No. 4178-78 Filed: 8/25/1980 |
| Bryson v. Commissioner , 40 T.C.M. 1043 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 1043, 1980 Tax Ct. Memo LEXIS 252, 1980 T.C. Memo. 331
Docket Number: Docket No. 11657-79. Filed: 8/25/1980 |
| Lewis v. Commissioner , 40 T.C.M. 1049 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 1049, 1980 Tax Ct. Memo LEXIS 255, 1980 T.C. Memo. 334
Docket Number: Docket No. 4979-77. Filed: 8/25/1980 |
| Novikoff v. Commissioner , 40 T.C.M. 1039 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 1039, 1980 Tax Ct. Memo LEXIS 251, 1980 T.C. Memo. 330
Docket Number: Docket No. 13341-78. Filed: 8/25/1980 |
| Pope v. Commissioner , 40 T.C.M. 1045 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 1045, 1980 Tax Ct. Memo LEXIS 253, 1980 T.C. Memo. 332
Docket Number: Docket Nos. 677-75, 14204-78, 3806-79. Filed: 8/25/1980 |
| Reed v. Commissioner , 40 T.C.M. 1048 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 1048, 1980 Tax Ct. Memo LEXIS 254, 1980 T.C. Memo. 333
Docket Number: Docket No. 1923-78. Filed: 8/25/1980 |
| Marprowear Profit-Sharing Trust v. Commissioner , 74 T.C. 1086 ( 1980 ) |
|
Cite Numbers: 74 T.C. 1086, 1980 U.S. Tax Ct. LEXIS 76, 74 T.C. No. 80
Docket Number: Docket No. 1363-78 Filed: 8/22/1980 |
| Cogan v. Commissioner , 40 T.C.M. 1032 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 1032, 1980 Tax Ct. Memo LEXIS 259, 1980 T.C. Memo. 328
Docket Number: Docket Nos. 5789-74, 5790-74. Filed: 8/20/1980 |
| ESTATE OF Mc CAMMON v. COMMISSIONER , 40 T.C.M. 1028 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 1028, 1980 Tax Ct. Memo LEXIS 257, 1980 T.C. Memo. 327
Docket Number: Docket No. 13633-78. Filed: 8/20/1980 |
| Niehues v. Commissioner , 40 T.C.M. 1038 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 1038, 1980 Tax Ct. Memo LEXIS 258, 1980 T.C. Memo. 329
Docket Number: Docket No. 8930-79. Filed: 8/20/1980 |
| Smith v. Commissioner , 40 T.C.M. 1025 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 1025, 1980 Tax Ct. Memo LEXIS 256, 1980 T.C. Memo. 326
Docket Number: Docket No. 4721-77. Filed: 8/20/1980 |
| Upton v. Commissioner , 40 T.C.M. 1023 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 1023, 1980 Tax Ct. Memo LEXIS 261, 1980 T.C. Memo. 325
Docket Number: Docket No. 6070-80. Filed: 8/19/1980 |
| Wacker v. Commissioner , 40 T.C.M. 1009 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 1009, 1980 Tax Ct. Memo LEXIS 260, 1980 T.C. Memo. 324
Docket Number: Docket No. 11298-77. Filed: 8/19/1980 |
| Baker v. Commissioner , 40 T.C.M. 983 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 983, 1980 Tax Ct. Memo LEXIS 262, 1980 T.C. Memo. 319
Docket Number: Docket Nos. 12680-77, 13473-78. Filed: 8/18/1980 |
| Brookfield Wire Co. v. Commissioner , 40 T.C.M. 985 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 985, 1980 Tax Ct. Memo LEXIS 264, 1980 T.C. Memo. 321
Docket Number: Docket No. 4578-76. Filed: 8/18/1980 |
| Hendrich v. Commissioner , 40 T.C.M. 997 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 997, 1980 Tax Ct. Memo LEXIS 265, 1980 T.C. Memo. 322
Docket Number: Docket No. 280-78. Filed: 8/18/1980 |
| HENNESSEY v. COMMISSIONER , 40 T.C.M. 984 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 984, 1980 Tax Ct. Memo LEXIS 263, 1980 T.C. Memo. 320
Docket Number: Docket No. 7654-78. Filed: 8/18/1980 |
| Romano v. Commissioner , 40 T.C.M. 1003 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 1003, 1980 Tax Ct. Memo LEXIS 266, 1980 T.C. Memo. 323
Docket Number: Docket No. 9754-75. Filed: 8/18/1980 |
| Lefkowitz v. Commissioner , 40 T.C.M. 978 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 978, 1980 Tax Ct. Memo LEXIS 268, 1980 T.C. Memo. 318
Docket Number: Docket Nos. 5553-77, 2968-79. Filed: 8/14/1980 |
| Stern v. Commissioner , 74 T.C. 1075 ( 1980 ) |
|
Cite Numbers: 74 T.C. 1075, 1980 U.S. Tax Ct. LEXIS 78
Docket Number: Docket No. 14176-78 Filed: 8/14/1980 |
| Weiner v. Commissioner , 40 T.C.M. 977 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 977, 1980 Tax Ct. Memo LEXIS 267, 1980 T.C. Memo. 317
Docket Number: Docket No. 13286-78. Filed: 8/14/1980 |
| Beaugard v. Commissioner , 40 T.C.M. 962 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 962, 1980 Tax Ct. Memo LEXIS 269, 1980 T.C. Memo. 311
Docket Number: Docket Nos. 4661-78, 4739-78. Filed: 8/13/1980 |
| Brountas v. Commissioner , 67 Oil & Gas Rep. 477 ( 1980 ) |
|
Cite Numbers: 1980 U.S. Tax Ct. LEXIS 79, 67 Oil & Gas Rep. 477, 74 T.C. 1062
Docket Number: Docket Nos. 8231-76, 8497-76, 8698-77, 6255-78 Filed: 8/13/1980 |
| Bullock v. Commissioner , 40 T.C.M. 969 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 969, 1980 Tax Ct. Memo LEXIS 272, 1980 T.C. Memo. 314
Docket Number: Docket No. 5547-78. Filed: 8/13/1980 |
| Houlihan v. Commissioner , 40 T.C.M. 965 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 965, 1980 Tax Ct. Memo LEXIS 270, 1980 T.C. Memo. 312
Docket Number: Docket No. 426-79. Filed: 8/13/1980 |
| Manson v. Commissioner , 40 T.C.M. 972 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 972, 1980 Tax Ct. Memo LEXIS 273, 1980 T.C. Memo. 315
Docket Number: Docket No. 6062-78. Filed: 8/13/1980 |
| Rehe v. Commissioner , 40 T.C.M. 975 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 975, 1980 Tax Ct. Memo LEXIS 274, 1980 T.C. Memo. 316
Docket Number: Docket No. 12369-77. Filed: 8/13/1980 |
| Taylor v. Commissioner , 40 T.C.M. 966 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 966, 1980 Tax Ct. Memo LEXIS 271, 1980 T.C. Memo. 313
Docket Number: Dock Nos. 4047-77, 4064-77, 12314-78. Filed: 8/13/1980 |
| Estate of Halbach v. Commissioner , 40 T.C.M. 952 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 952, 1980 Tax Ct. Memo LEXIS 275, 1980 T.C. Memo. 309
Docket Number: Docket No. 7099-76. Filed: 8/12/1980 |
| Johnson v. Commissioner , 74 T.C. 1057 ( 1980 ) |
|
Cite Numbers: 74 T.C. 1057, 1980 U.S. Tax Ct. LEXIS 80
Docket Number: Docket No. 10348-78 Filed: 8/12/1980 |
| Kennedy v. Commissioner , 40 T.C.M. 958 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 958, 1980 Tax Ct. Memo LEXIS 276, 1980 T.C. Memo. 310
Docket Number: Docket No. 9346-78. Filed: 8/12/1980 |
| E. F. Higgins & Co. v. Commissioner , 74 T.C. 1029 ( 1980 ) |
|
Cite Numbers: 74 T.C. 1029, 1980 U.S. Tax Ct. LEXIS 81
Docket Number: Docket Nos. 5315-79, 5316-79 Filed: 8/11/1980 |
| Hayes v. Commissioner , 40 T.C.M. 946 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 946, 1980 Tax Ct. Memo LEXIS 281, 1980 T.C. Memo. 307
Docket Number: Docket No. 3401-79. Filed: 8/11/1980 |
| Higley v. Commissioner , 40 T.C.M. 941 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 941, 1980 Tax Ct. Memo LEXIS 280, 1980 T.C. Memo. 306
Docket Number: Docket Nos. 5808-76, 5809-76. Filed: 8/11/1980 |
| Jacobs v. Commissioner , 40 T.C.M. 949 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 949, 1980 Tax Ct. Memo LEXIS 282, 1980 T.C. Memo. 308
Docket Number: Docket No. 7490-78. Filed: 8/11/1980 |
| Sirloin Stockade, Inc. v. Commissioner , 40 T.C.M. 928 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 928, 1980 Tax Ct. Memo LEXIS 277, 1980 T.C. Memo. 303
Docket Number: Docket No. 6400-78. Filed: 8/11/1980 |
| Villa v. Commissioner , 40 T.C.M. 938 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 938, 1980 Tax Ct. Memo LEXIS 279, 1980 T.C. Memo. 305
Docket Number: Docket No. 11803-78. Filed: 8/11/1980 |
| Willis v. Commissioner , 40 T.C.M. 934 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 934, 1980 Tax Ct. Memo LEXIS 278, 1980 T.C. Memo. 304
Docket Number: Docket No. 9568-76. Filed: 8/11/1980 |
| Asjes v. Commissioner , 74 T.C. 1005 ( 1980 ) |
|
Cite Numbers: 74 T.C. 1005, 1980 U.S. Tax Ct. LEXIS 83
Docket Number: Docket No. 8561-77 Filed: 8/7/1980 |
| Estate of Sowell v. Commissioner , 74 T.C. 1001 ( 1980 ) |
|
Cite Numbers: 74 T.C. 1001, 1980 U.S. Tax Ct. LEXIS 82
Docket Number: Docket No. 14216-78 Filed: 8/7/1980 |
| First Teachers Inv. Corp. v. Commissioner , 40 T.C.M. 892 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 892, 1980 Tax Ct. Memo LEXIS 284, 1980 T.C. Memo. 302
Docket Number: Docket Nos. 2485-76, 2486-76, 2487-76. Filed: 8/7/1980 |
| Heath v. Commissioner , 40 T.C.M. 889 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 889, 1980 Tax Ct. Memo LEXIS 283, 1980 T.C. Memo. 301
Docket Number: Docket No. 467-77. Filed: 8/7/1980 |
| Schoneberger v. Commissioner , 74 T.C. 1016 ( 1980 ) |
|
Cite Numbers: 74 T.C. 1016, 1980 U.S. Tax Ct. LEXIS 84
Docket Number: Docket No. 11885-78 Filed: 8/7/1980 |
| Boyter v. Commissioner , 74 T.C. 989 ( 1980 ) |
|
Cite Numbers: 1980 U.S. Tax Ct. LEXIS 85, 74 T.C. 989
Docket Number: Docket Nos. 11445-77, 11446-77 Filed: 8/6/1980 |
| Kinney v. Commissioner , 40 T.C.M. 883 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 883, 1980 Tax Ct. Memo LEXIS 286, 1980 T.C. Memo. 299
Docket Number: Docket Nos. 11345-78, 656-79. Filed: 8/6/1980 |
| Stanton v. Commissioner , 40 T.C.M. 885 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 885, 1980 Tax Ct. Memo LEXIS 287, 1980 T.C. Memo. 300
Docket Number: Docket No. 5795-77. Filed: 8/6/1980 |
| WILDES v. COMMISSIONER , 40 T.C.M. 871 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 871, 1980 Tax Ct. Memo LEXIS 285, 1980 T.C. Memo. 298
Docket Number: Docket No. 7612-76, 7613-76, 7657-76. Filed: 8/6/1980 |
| Dixie Realty Co. v. Commissioner , 40 T.C.M. 868 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 868, 1980 Tax Ct. Memo LEXIS 290, 1980 T.C. Memo. 297
Docket Number: Docket Nos. 11668-78, 11669-78. Filed: 8/5/1980 |
| Estate of Edgar v. Commissioner , 74 T.C. 983 ( 1980 ) |
|
Cite Numbers: 74 T.C. 983, 1980 U.S. Tax Ct. LEXIS 87
Docket Number: Docket No. 1377-77 Filed: 8/5/1980 |
| Estate of Lanier v. Commissioner , 40 T.C.M. 863 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 863, 1980 Tax Ct. Memo LEXIS 288, 1980 T.C. Memo. 295
Docket Number: Docket No. 10080-77. Filed: 8/5/1980 |
| Freeland v. Commissioner , 74 T.C. 970 ( 1980 ) |
|
Cite Numbers: 74 T.C. 970, 1980 U.S. Tax Ct. LEXIS 86, 74 T.C. No. 70
Docket Number: Docket No. 969-78 Filed: 8/5/1980 |
| McManus v. Commissioner , 40 T.C.M. 866 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 866, 1980 Tax Ct. Memo LEXIS 289, 1980 T.C. Memo. 296
Docket Number: Docket No. 4841-78. Filed: 8/5/1980 |
| Considine v. Commissioner , 74 T.C. 955 ( 1980 ) |
|
Cite Numbers: 74 T.C. 955, 1980 U.S. Tax Ct. LEXIS 88
Docket Number: Docket No. 5508-74 Filed: 8/4/1980 |
| Estate of Bennett v. Commissioner , 40 T.C.M. 855 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 855, 1980 Tax Ct. Memo LEXIS 295, 1980 T.C. Memo. 292
Docket Number: Docket No. 8197-76. Filed: 8/4/1980 |
| Hizel v. Commissioner , 40 T.C.M. 860 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 860, 1980 Tax Ct. Memo LEXIS 297, 1980 T.C. Memo. 294
Docket Number: Docket No. 5958-79. Filed: 8/4/1980 |
| Lightweis v. Commissioner , 40 T.C.M. 847 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 847, 1980 Tax Ct. Memo LEXIS 293, 1980 T.C. Memo. 290
Docket Number: Docket No. 16652-79. Filed: 8/4/1980 |
| Martorelli v. Commissioner , 40 T.C.M. 848 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 848, 1980 Tax Ct. Memo LEXIS 294, 1980 T.C. Memo. 291
Docket Number: Docket No. 9000-76. Filed: 8/4/1980 |
| McDougal v. Commissioner , 40 T.C.M. 841 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 841, 1980 Tax Ct. Memo LEXIS 292, 1980 T.C. Memo. 289
Docket Number: Docket No. 10309-77. Filed: 8/4/1980 |
| Tarakci v. Commissioner , 40 T.C.M. 858 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 858, 1980 Tax Ct. Memo LEXIS 296, 1980 T.C. Memo. 293
Docket Number: Docket No. 14288-78. Filed: 8/4/1980 |
| Wilson v. Commissioner , 40 T.C.M. 835 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 835, 1980 Tax Ct. Memo LEXIS 291, 1980 T.C. Memo. 288
Docket Number: Docket No. 6483-76. Filed: 8/4/1980 |