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- 1162 opinions
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| Burdett v. Commissioner , 43 T.C.M. 229 ( 1981 ) |
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Cite Numbers: 43 T.C.M. 229, 1981 Tax Ct. Memo LEXIS 4, 1981 T.C. Memo. 739
Docket Number: Docket No. 7198-80. Filed: 12/31/1981 |
| Denison v. Commissioner , 43 T.C.M. 228 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 228, 1981 Tax Ct. Memo LEXIS 3, 1981 T.C. Memo. 738
Docket Number: Docket No. 8076-80. Filed: 12/31/1981 |
| Hendry v. Commissioner , 43 T.C.M. 232 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 232, 1981 Tax Ct. Memo LEXIS 5, 1981 T.C. Memo. 740
Docket Number: Docket No. 10588-80. Filed: 12/31/1981 |
| Hilburn v. Commissioner , 43 T.C.M. 226 ( 1981 ) |
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Cite Numbers: 43 T.C.M. 226, 1981 Tax Ct. Memo LEXIS 2, 1981 T.C. Memo. 737
Docket Number: Docket No. 11138-80. Filed: 12/31/1981 |
| International Tel. & Tel. Corp. etc. v. Commissioner , 77 T.C. 1367 ( 1981 ) |
|
Cite Numbers: 77 T.C. 1367, 1981 U.S. Tax Ct. LEXIS 1
Docket Number: Docket No. 7990-75 Filed: 12/31/1981 |
| Kinslow v. Commissioner , 43 T.C.M. 224 ( 1981 ) |
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Cite Numbers: 43 T.C.M. 224, 1981 Tax Ct. Memo LEXIS 1, 1981 T.C. Memo. 736
Docket Number: Docket No. 16409-79. Filed: 12/31/1981 |
| Ohio River Collieries Co. v. Commissioner , 77 T.C. 1369 ( 1981 ) |
|
Cite Numbers: 1981 U.S. Tax Ct. LEXIS 2, 77 T.C. 1369
Docket Number: Docket No. 13483-78 Filed: 12/31/1981 |
| Pope v. Commissioner , 43 T.C.M. 234 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 234, 1981 Tax Ct. Memo LEXIS 6, 1981 T.C. Memo. 741
Docket Number: Docket No. 6039-79. Filed: 12/31/1981 |
| Webb Constr. Co. v. Commissioner , 43 T.C.M. 241 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 241, 1981 Tax Ct. Memo LEXIS 7, 1981 T.C. Memo. 742
Docket Number: Docket No. 12678-78. Filed: 12/31/1981 |
| Hellermann v. Commissioner , 77 T.C. 1361 ( 1981 ) |
|
Cite Numbers: 77 T.C. 1361, 1981 U.S. Tax Ct. LEXIS 3
Docket Number: Docket No. 7957-79 Filed: 12/30/1981 |
| Eaton v. Commissioner , 43 T.C.M. 217 ( 1981 ) |
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Cite Numbers: 43 T.C.M. 217, 1981 Tax Ct. Memo LEXIS 14, 1981 T.C. Memo. 734
Docket Number: Docket No. 11227-78. Filed: 12/28/1981 |
| Galluzzo v. Commissioner , 43 T.C.M. 199 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 199, 1981 Tax Ct. Memo LEXIS 13, 1981 T.C. Memo. 733
Docket Number: Docket Nos. 3525-77, 3526-77, 3527-77, 8311-77. Filed: 12/28/1981 |
| GBG, Inc. v. Commissioner , 43 T.C.M. 169 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 169, 1981 Tax Ct. Memo LEXIS 9, 1981 T.C. Memo. 729
Docket Number: Docket No. 8839-78. Filed: 12/28/1981 |
| M. J. Laputka & Sons, Inc. v. Commissioner , 43 T.C.M. 177 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 177, 1981 Tax Ct. Memo LEXIS 10, 1981 T.C. Memo. 730
Docket Number: Docket Nos. 8093-72, 4050-73. Filed: 12/28/1981 |
| Myers v. Commissioner , 43 T.C.M. 220 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 220, 1981 Tax Ct. Memo LEXIS 15, 1981 T.C. Memo. 735
Docket Number: Docket No. 732-80. Filed: 12/28/1981 |
| Peppers v. Commissioner , 43 T.C.M. 160 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 160, 1981 Tax Ct. Memo LEXIS 8, 1981 T.C. Memo. 728
Docket Number: Docket No. 9157-78. Filed: 12/28/1981 |
| Sterling v. Commissioner , 43 T.C.M. 197 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 197, 1981 Tax Ct. Memo LEXIS 12, 1981 T.C. Memo. 732, 2 Employee Benefits Cas. (BNA) 2326
Docket Number: Docket No. 10863-79. Filed: 12/28/1981 |
| Tuchman v. Commissioner , 43 T.C.M. 192 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 192, 1981 Tax Ct. Memo LEXIS 11, 1981 T.C. Memo. 731
Docket Number: Docket No. 2390-79. Filed: 12/28/1981 |
| Bolinger v. Commissioner , 77 T.C. 1353 ( 1981 ) |
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Cite Numbers: 77 T.C. 1353, 1981 U.S. Tax Ct. LEXIS 6, 3 Employee Benefits Cas. (BNA) 1364
Docket Number: Docket Nos. 9508-77, 9509-77 Filed: 12/23/1981 |
| Cloes v. Commissioner , 43 T.C.M. 154 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 154, 1981 Tax Ct. Memo LEXIS 21, 1981 T.C. Memo. 726
Docket Number: Docket No. 9971-80. Filed: 12/23/1981 |
| Constantine v. Commissioner , 43 T.C.M. 158 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 158, 1981 Tax Ct. Memo LEXIS 22, 1981 T.C. Memo. 727
Docket Number: Docket No. 13105-79. Filed: 12/23/1981 |
| Lemmen v. Commissioner , 77 T.C. 1326 ( 1981 ) |
|
Cite Numbers: 1981 U.S. Tax Ct. LEXIS 5, 77 T.C. 1326
Docket Number: Docket No. 1432-79 Filed: 12/23/1981 |
| Myers v. Commissioner , 43 T.C.M. 142 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 142, 1981 Tax Ct. Memo LEXIS 17, 1981 T.C. Memo. 722
Docket Number: Docket No. 8803-80. Filed: 12/23/1981 |
| O'Heron v. Commissioner , 43 T.C.M. 145 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 145, 1981 Tax Ct. Memo LEXIS 19, 1981 T.C. Memo. 724
Docket Number: Docket No. 13220-79. Filed: 12/23/1981 |
| Platzer v. Commissioner , 43 T.C.M. 150 ( 1981 ) |
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Cite Numbers: 43 T.C.M. 150, 1981 Tax Ct. Memo LEXIS 20, 1981 T.C. Memo. 725
Docket Number: Docket No. 13219-79. Filed: 12/23/1981 |
| Senesi v. Commissioner , 43 T.C.M. 143 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 143, 1981 Tax Ct. Memo LEXIS 18, 1981 T.C. Memo. 723
Docket Number: Docket No. 363-81. Filed: 12/23/1981 |
| Suffolk County Patrolmen's Benevolent Asso. v. Commissioner , 77 T.C. 1314 ( 1981 ) |
|
Cite Numbers: 77 T.C. 1314, 1981 U.S. Tax Ct. LEXIS 4
Docket Number: Docket Nos. 6171-79, 10250-80 Filed: 12/23/1981 |
| Williamson v. Commissioner , 43 T.C.M. 141 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 141, 1981 Tax Ct. Memo LEXIS 16, 1981 T.C. Memo. 721
Docket Number: Docket No. 7582-78. Filed: 12/23/1981 |
| Dempf v. Commissioner , 43 T.C.M. 138 ( 1981 ) |
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Cite Numbers: 43 T.C.M. 138, 1981 Tax Ct. Memo LEXIS 26, 1981 T.C. Memo. 720
Docket Number: Docket No. 15363-79. Filed: 12/21/1981 |
| Estate of Pollock v. Commissioner , 77 T.C. 1296 ( 1981 ) |
|
Cite Numbers: 77 T.C. 1296, 1981 U.S. Tax Ct. LEXIS 8
Docket Number: Docket No. 2430-80 Filed: 12/21/1981 |
| Gaudern v. Commissioner , 77 T.C. 1305 ( 1981 ) |
|
Cite Numbers: 77 T.C. 1305, 1981 U.S. Tax Ct. LEXIS 9
Docket Number: Docket No. 1364-79 Filed: 12/21/1981 |
| Merighi v. Commissioner , 43 T.C.M. 130 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 130, 1981 Tax Ct. Memo LEXIS 23, 1981 T.C. Memo. 717
Docket Number: Docket No. 10859-80. Filed: 12/21/1981 |
| Montgomery v. Commissioner , 43 T.C.M. 132 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 132, 1981 Tax Ct. Memo LEXIS 24, 1981 T.C. Memo. 718
Docket Number: Docket No. 9230-80. Filed: 12/21/1981 |
| Shapiro v. Commissioner , 43 T.C.M. 136 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 136, 1981 Tax Ct. Memo LEXIS 25, 1981 T.C. Memo. 719
Docket Number: Docket No. 7065-80. Filed: 12/21/1981 |
| Tallal v. Commissioner , 77 T.C. 1291 ( 1981 ) |
|
Cite Numbers: 77 T.C. 1291, 1981 U.S. Tax Ct. LEXIS 7
Docket Number: Docket No. 19237-80 Filed: 12/21/1981 |
| Anderson v. Commissioner , 77 T.C. 1271 ( 1981 ) |
|
Cite Numbers: 77 T.C. 1271, 1981 U.S. Tax Ct. LEXIS 10
Docket Number: Docket No. 2898-80 Filed: 12/17/1981 |
| Beard v. Commissioner , 77 T.C. 1275 ( 1981 ) |
|
Cite Numbers: 77 T.C. 1275, 1981 U.S. Tax Ct. LEXIS 11
Docket Number: Docket Nos. 14671-79, 14687-79 Filed: 12/17/1981 |
| Carey v. Commissioner , 43 T.C.M. 96 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 96, 1981 Tax Ct. Memo LEXIS 27, 1981 T.C. Memo. 708
Docket Number: Docket No. 1002-78. Filed: 12/17/1981 |
| Haynes v. Commissioner , 43 T.C.M. 99 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 99, 1981 Tax Ct. Memo LEXIS 28, 1981 T.C. Memo. 709
Docket Number: Docket No. 11759-79. Filed: 12/17/1981 |
| Mongold v. Commissioner , 43 T.C.M. 117 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 117, 1981 Tax Ct. Memo LEXIS 34, 1981 T.C. Memo. 715
Docket Number: Docket No. 16062-79. Filed: 12/17/1981 |
| Reynolds v. Commissioner , 43 T.C.M. 115 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 115, 1981 Tax Ct. Memo LEXIS 33, 1981 T.C. Memo. 714
Docket Number: Docket No. 9469-78. Filed: 12/17/1981 |
| Rosenfeld v. Commissioner , 43 T.C.M. 111 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 111, 1981 Tax Ct. Memo LEXIS 31, 1981 T.C. Memo. 712
Docket Number: Docket No. 6868-77. Filed: 12/17/1981 |
| Stiles v. Commissioner , 43 T.C.M. 107 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 107, 1981 Tax Ct. Memo LEXIS 30, 1981 T.C. Memo. 711
Docket Number: Docket No. 15738-79. Filed: 12/17/1981 |
| Swain v. Commissioner , 43 T.C.M. 121 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 121, 1981 Tax Ct. Memo LEXIS 35, 1981 T.C. Memo. 716
Docket Number: Docket No. 2157-78. Filed: 12/17/1981 |
| Swift v. Commissioner , 43 T.C.M. 113 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 113, 1981 Tax Ct. Memo LEXIS 32, 1981 T.C. Memo. 713, 33 Fed. R. Serv. 2d 476
Docket Number: Docket No. 6941-80. Filed: 12/17/1981 |
| Walker v. Commissioner , 43 T.C.M. 104 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 104, 1981 Tax Ct. Memo LEXIS 29, 1981 T.C. Memo. 710
Docket Number: Docket No. 16818-79. Filed: 12/17/1981 |
| Eiry Trust v. Commissioner , 77 T.C. 1263 ( 1981 ) |
|
Cite Numbers: 77 T.C. 1263, 1981 U.S. Tax Ct. LEXIS 12
Docket Number: Docket No. 5760-81X Filed: 12/16/1981 |
| Sumerset Properties v. Commissioner , 43 T.C.M. 94 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 94, 1981 Tax Ct. Memo LEXIS 36, 1981 T.C. Memo. 707
Docket Number: Docket No. 5939-81. Filed: 12/15/1981 |
| American Police & Fire Foundation, Inc. v. Commissioner , 43 T.C.M. 77 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 77, 1981 Tax Ct. Memo LEXIS 37, 1981 T.C. Memo. 704
Docket Number: Docket No. 22947-80. Filed: 12/14/1981 |
| Medeiros v. Commissioner , 77 T.C. 1255 ( 1981 ) |
|
Cite Numbers: 77 T.C. 1255, 1981 U.S. Tax Ct. LEXIS 13
Docket Number: Docket No. 4145-79 Filed: 12/14/1981 |
| Riley v. Commissioner , 43 T.C.M. 80 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 80, 1981 Tax Ct. Memo LEXIS 38, 1981 T.C. Memo. 705
Docket Number: Docket No. 3152-77. Filed: 12/14/1981 |
| Samp v. Commissioner , 43 T.C.M. 89 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 89, 1981 Tax Ct. Memo LEXIS 39, 1981 T.C. Memo. 706
Docket Number: Docket No. 11706-77. Filed: 12/14/1981 |
| Carlson v. Commissioner , 43 T.C.M. 73 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 73, 1981 Tax Ct. Memo LEXIS 41, 1981 T.C. Memo. 702
Docket Number: Docket No. 2857-79. Filed: 12/10/1981 |
| Pebley v. Commissioner , 43 T.C.M. 71 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 71, 1981 Tax Ct. Memo LEXIS 40, 1981 T.C. Memo. 701
Docket Number: Docket No. 16726-80. Filed: 12/10/1981 |
| Podlofsky v. Commissioner , 43 T.C.M. 74 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 74, 1981 Tax Ct. Memo LEXIS 42, 1981 T.C. Memo. 703
Docket Number: Docket No. 4393-78. Filed: 12/10/1981 |
| Roth v. Commissioner , 43 T.C.M. 45 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 45, 1981 Tax Ct. Memo LEXIS 44, 1981 T.C. Memo. 699
Docket Number: Docket No. 2136-80. Filed: 12/9/1981 |
| Walsh v. Commissioner , 43 T.C.M. 41 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 41, 1981 Tax Ct. Memo LEXIS 43, 1981 T.C. Memo. 698
Docket Number: Docket No. 365-77. Filed: 12/9/1981 |
| Zack v. Commissioner , 43 T.C.M. 50 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 50, 1981 Tax Ct. Memo LEXIS 45, 1981 T.C. Memo. 700
Docket Number: Docket No. 10560-75. Filed: 12/9/1981 |
| Estate of Blackford v. Commissioner , 77 T.C. 1246 ( 1981 ) |
|
Cite Numbers: 77 T.C. 1246, 1981 U.S. Tax Ct. LEXIS 14
Docket Number: Docket No. 3212-80 Filed: 12/8/1981 |
| R-W Specialties, Inc. v. Commissioner , 43 T.C.M. 34 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 34, 1981 Tax Ct. Memo LEXIS 46, 1981 T.C. Memo. 697
Docket Number: Docket No. 9898-78. Filed: 12/8/1981 |
| Benak v. Commissioner , 77 T.C. 1213 ( 1981 ) |
|
Cite Numbers: 77 T.C. 1213, 1981 U.S. Tax Ct. LEXIS 16
Docket Number: Docket No. 866-79 Filed: 12/7/1981 |
| Carlin v. Commissioner , 43 T.C.M. 22 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 22, 1981 Tax Ct. Memo LEXIS 48, 1981 T.C. Memo. 694
Docket Number: Docket No. 15558-79. Filed: 12/7/1981 |
| Gaar v. Commissioner , 43 T.C.M. 29 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 29, 1981 Tax Ct. Memo LEXIS 50, 1981 T.C. Memo. 696
Docket Number: Docket No. 8339-79. Filed: 12/7/1981 |
| Grodt & McKay Realty, Inc. v. Commissioner , 77 T.C. 1221 ( 1981 ) |
|
Cite Numbers: 77 T.C. 1221, 1981 U.S. Tax Ct. LEXIS 17
Docket Number: Docket Nos. 16210-79, 4852-80 Filed: 12/7/1981 |
| Ketchum v. Commissioner , 77 T.C. 1204 ( 1981 ) |
|
Cite Numbers: 77 T.C. 1204, 1981 U.S. Tax Ct. LEXIS 15
Docket Number: Docket No. 6032-78 Filed: 12/7/1981 |
| Mivec v. Commissioner , 43 T.C.M. 24 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 24, 1981 Tax Ct. Memo LEXIS 49, 1981 T.C. Memo. 695
Docket Number: Docket No. 12158-79. Filed: 12/7/1981 |
| Price v. Commissioner , 43 T.C.M. 18 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 18, 1981 Tax Ct. Memo LEXIS 47, 1981 T.C. Memo. 693
Docket Number: Docket Nos. 1447-80, 1569-80. Filed: 12/7/1981 |
| Baker v. Commissioner , 43 T.C.M. 11 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 11, 1981 Tax Ct. Memo LEXIS 51, 1981 T.C. Memo. 691
Docket Number: Docket Nos. 15411-79, 15412-79. Filed: 12/3/1981 |
| Graham v. Commissioner , 43 T.C.M. 15 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 15, 1981 Tax Ct. Memo LEXIS 52, 1981 T.C. Memo. 692
Docket Number: Docket Nos. 12159-79, 17530-80. Filed: 12/3/1981 |
| Raheja v. Commissioner , 43 T.C.M. 9 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 9, 1981 Tax Ct. Memo LEXIS 54, 1981 T.C. Memo. 690
Docket Number: Docket No. 15834-80. Filed: 12/2/1981 |
| Shut Out Dee-Fence, Inc. v. Commissioner , 77 T.C. 1197 ( 1981 ) |
|
Cite Numbers: 77 T.C. 1197, 1981 U.S. Tax Ct. LEXIS 18, 2 Employee Benefits Cas. (BNA) 2188
Docket Number: Docket No. 750-81R Filed: 12/2/1981 |
| Tolzman v. Commissioner , 43 T.C.M. 1 ( 1981 ) |
|
Cite Numbers: 43 T.C.M. 1, 1981 Tax Ct. Memo LEXIS 53, 1981 T.C. Memo. 689
Docket Number: Docket No. 4668-78. Filed: 12/2/1981 |