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- 1146 opinions
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| Cobb v. Commissioner , 49 T.C.M. 1364 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1364, 1985 Tax Ct. Memo LEXIS 425, 1985 T.C. Memo. 208
Docket Number: Docket Nos. 11848-83, 22372-83, 22373-83, 22374-83, 22375-83. Filed: 4/30/1985 |
| Tejon Ranch Co. v. Commissioner , 49 T.C.M. 1357 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1357, 1985 Tax Ct. Memo LEXIS 424, 1985 T.C. Memo. 207
Docket Number: Docket No. 11844-81, 26167-82. Filed: 4/30/1985 |
| Anderson v. Commissioner , 49 T.C.M. 1352 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1352, 1985 Tax Ct. Memo LEXIS 427, 1985 T.C. Memo. 205
Docket Number: Docket No. 29800-82. Filed: 4/29/1985 |
| Beauvais v. Commissioner , 49 T.C.M. 1346 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1346, 1985 Tax Ct. Memo LEXIS 426, 1985 T.C. Memo. 204
Docket Number: Docket No. 17442-83. Filed: 4/29/1985 |
| Schuster v. Commissioner , 84 T.C. 764 ( 1985 ) |
|
Cite Numbers: 84 T.C. 764, 1985 U.S. Tax Ct. LEXIS 87, 84 T.C. No. 51
Docket Number: Docket No. 20396-82 Filed: 4/29/1985 |
| Uhrig v. Commissioner , 49 T.C.M. 1355 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1355, 1985 Tax Ct. Memo LEXIS 428, 1985 T.C. Memo. 206
Docket Number: Docket No. 15858-82. Filed: 4/29/1985 |
| Green v. Commissioner , 49 T.C.M. 1320 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1320, 1985 Tax Ct. Memo LEXIS 429, 1985 T.C. Memo. 200
Docket Number: Docket No. 7267-83. Filed: 4/25/1985 |
| Howard v. Commissioner , 49 T.C.M. 1344 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1344, 1985 Tax Ct. Memo LEXIS 432, 1985 T.C. Memo. 203
Docket Number: Docket No. 12347-84. Filed: 4/25/1985 |
| McCabe v. Commissioner , 49 T.C.M. 1336 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1336, 1985 Tax Ct. Memo LEXIS 431, 1985 T.C. Memo. 202
Docket Number: Docket No. 26159-82. Filed: 4/25/1985 |
| Williams v. Commissioner , 49 T.C.M. 1324 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1324, 1985 Tax Ct. Memo LEXIS 430, 1985 T.C. Memo. 201
Docket Number: Docket No. 7841-82. Filed: 4/25/1985 |
| Hymel v. Commissioner , 49 T.C.M. 1313 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1313, 1985 Tax Ct. Memo LEXIS 433, 1985 T.C. Memo. 198
Docket Number: Docket No. 28250-82. Filed: 4/24/1985 |
| Okin v. Commissioner , 49 T.C.M. 1315 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1315, 1985 Tax Ct. Memo LEXIS 434, 1985 T.C. Memo. 199
Docket Number: Docket No. 24746-83. Filed: 4/24/1985 |
| Tamarisk Country Club v. Commissioner , 84 T.C. 756 ( 1985 ) |
|
Cite Numbers: 84 T.C. 756, 1985 U.S. Tax Ct. LEXIS 88, 84 T.C. No. 50
Docket Number: Docket No. 1652-83 Filed: 4/24/1985 |
| Aagaard v. Commissioner , 49 T.C.M. 1278 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1278, 1985 Tax Ct. Memo LEXIS 435, 1985 T.C. Memo. 194
Docket Number: Docket Nos. 13770-80, 13773-80. Filed: 4/23/1985 |
| Behrens v. Commissioner , 49 T.C.M. 1284 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1284, 1985 Tax Ct. Memo LEXIS 436, 1985 T.C. Memo. 195
Docket Number: Docket No. 20583-82. Filed: 4/23/1985 |
| Paoli v. Commissioner , 49 T.C.M. 1292 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1292, 1985 Tax Ct. Memo LEXIS 437, 1985 T.C. Memo. 196
Docket Number: Docket Nos. 4936-82, 4937-82. Filed: 4/23/1985 |
| Polakof v. Commissioner , 49 T.C.M. 1300 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1300, 1985 Tax Ct. Memo LEXIS 438, 1985 T.C. Memo. 197
Docket Number: Docket Nos. 4777-80, 13875-80, 15666-81, 20512-81, 25657-81, 25658-81, 25659-81, 29625-81, 29626-81, 29627-81, 29629-81, 29630-81, 30040-81, 31015-81, 1764-82, 1765-82. Filed: 4/23/1985 |
| Probber v. Commissioner , 49 T.C.M. 1272 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1272, 1985 Tax Ct. Memo LEXIS 439, 1985 T.C. Memo. 193
Docket Number: Docket No. 25669-82. Filed: 4/22/1985 |
| McMahan v. Commissioner , 49 T.C.M. 1257 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1257, 1985 Tax Ct. Memo LEXIS 440, 1985 T.C. Memo. 191
Docket Number: Docket Nos. 15475-83, 17089-83. Filed: 4/18/1985 |
| Piggly Wiggly Southern, Inc. v. Commissioner , 84 T.C. 739 ( 1985 ) |
|
Cite Numbers: 84 T.C. 739, 1985 U.S. Tax Ct. LEXIS 89, 84 T.C. No. 49
Docket Number: Docket No. 18886-82 Filed: 4/18/1985 |
| Stevens v. Commissioner , 49 T.C.M. 1261 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1261, 1985 Tax Ct. Memo LEXIS 441, 1985 T.C. Memo. 192
Docket Number: Docket No. 1900-78R. Filed: 4/18/1985 |
| Rasmussen v. Commissioner , 49 T.C.M. 1255 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1255, 1985 Tax Ct. Memo LEXIS 443, 1985 T.C. Memo. 190
Docket Number: Docket No. 1437-84. Filed: 4/17/1985 |
| Rexroad v. Commissioner , 49 T.C.M. 1253 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1253, 1985 Tax Ct. Memo LEXIS 442, 1985 T.C. Memo. 189
Docket Number: Docket No. 12111-82. Filed: 4/17/1985 |
| Christman v. Commissioner , 49 T.C.M. 1247 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1247, 1985 Tax Ct. Memo LEXIS 447, 1985 T.C. Memo. 186
Docket Number: Docket No. 17902-82. Filed: 4/16/1985 |
| Estate of Hoover v. Commissioner , 49 T.C.M. 1239 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1239, 1985 Tax Ct. Memo LEXIS 444, 1985 T.C. Memo. 183
Docket Number: Docket No. 10265-82. Filed: 4/16/1985 |
| Estate of Sweeney v. Commissioner , 49 T.C.M. 1249 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1249, 1985 Tax Ct. Memo LEXIS 448, 1985 T.C. Memo. 187
Docket Number: Docket No. 10355-83. Filed: 4/16/1985 |
| Hollander v. Commissioner , 49 T.C.M. 1242 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1242, 1985 Tax Ct. Memo LEXIS 445, 1985 T.C. Memo. 184
Docket Number: Docket No. 14364-82. Filed: 4/16/1985 |
| Lowry v. Commissioner , 49 T.C.M. 1246 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1246, 1985 Tax Ct. Memo LEXIS 446, 1985 T.C. Memo. 185
Docket Number: Docket No. 15761-84. Filed: 4/16/1985 |
| Wrolstad v. Commissioner , 49 T.C.M. 1251 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1251, 1985 Tax Ct. Memo LEXIS 449, 1985 T.C. Memo. 188
Docket Number: Docket Nos. 14978-84, 36713-84. Filed: 4/16/1985 |
| Calcutt v. Commissioner , 84 T.C. 716 ( 1985 ) |
|
Cite Numbers: 84 T.C. 716, 1985 U.S. Tax Ct. LEXIS 92, 84 T.C. No. 47
Docket Number: Docket Nos. 29849-83, 29850-83 Filed: 4/15/1985 |
| Chiu v. Commissioner , 84 T.C. 722 ( 1985 ) |
|
Cite Numbers: 84 T.C. 722, 1985 U.S. Tax Ct. LEXIS 93, 84 T.C. No. 48
Docket Number: Docket No. 14166-83 Filed: 4/15/1985 |
| Price v. Commissioner , 49 T.C.M. 1236 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1236, 1985 Tax Ct. Memo LEXIS 452, 1985 T.C. Memo. 182
Docket Number: Docket No. 10370-83. Filed: 4/15/1985 |
| Scott v. Commissioner , 84 T.C. 683 ( 1985 ) |
|
Cite Numbers: 84 T.C. 683, 1985 U.S. Tax Ct. LEXIS 90, 84 T.C. No. 45
Docket Number: Docket No. 18916-82 Filed: 4/15/1985 |
| Stringer v. Commissioner , 84 T.C. 693 ( 1985 ) |
|
Cite Numbers: 84 T.C. 693, 1985 U.S. Tax Ct. LEXIS 91, 84 T.C. No. 46
Docket Number: Docket Nos. 26045-82, 3389-83 Filed: 4/15/1985 |
| Talebi v. Commissioner , 49 T.C.M. 1230 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1230, 1985 Tax Ct. Memo LEXIS 450, 1985 T.C. Memo. 180
Docket Number: Docket Nos. 11095-83, 14538-83. Filed: 4/15/1985 |
| Theodotou v. Commissioner , 49 T.C.M. 1233 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1233, 1985 Tax Ct. Memo LEXIS 451, 1985 T.C. Memo. 181
Docket Number: Docket Nos. 7488-83, 21999-83. Filed: 4/15/1985 |
| Madorin v. Commissioner , 84 T.C. 667 ( 1985 ) |
|
Cite Numbers: 84 T.C. 667, 1985 U.S. Tax Ct. LEXIS 94, 84 T.C. No. 44
Docket Number: Docket No. 28963-81 Filed: 4/11/1985 |
| Marks v. Comm'r , 49 T.C.M. 1222 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1222, 1985 Tax Ct. Memo LEXIS 453, 1985 T.C. Memo. 179
Docket Number: Docket No. 6116-81. Filed: 4/10/1985 |
| Estate of Carli v. Comm'r , 84 T.C. 649 ( 1985 ) |
|
Cite Numbers: 1985 U.S. Tax Ct. LEXIS 95, 84 T.C. No. 43, 84 T.C. 649
Docket Number: Docket No. 21753-81 Filed: 4/9/1985 |
| Poe v. Commissioner , 49 T.C.M. 1215 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1215, 1985 Tax Ct. Memo LEXIS 454, 1985 T.C. Memo. 178
Docket Number: Docket No. 24150-81. Filed: 4/9/1985 |
| Ellis v. Commissioner , 49 T.C.M. 1213 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1213, 1985 Tax Ct. Memo LEXIS 459, 1985 T.C. Memo. 177
Docket Number: Docket No. 18037-82. Filed: 4/8/1985 |
| Hendrickson v. Commissioner , 49 T.C.M. 1208 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1208, 1985 Tax Ct. Memo LEXIS 458, 1985 T.C. Memo. 176
Docket Number: Docket No. 8115-84. Filed: 4/8/1985 |
| J. Grant Farms, Inc. v. Commissioner , 49 T.C.M. 1197 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1197, 1985 Tax Ct. Memo LEXIS 456, 1985 T.C. Memo. 174
Docket Number: Docket Nos. 29168-82, 29169-82. Filed: 4/8/1985 |
| Johnson v. Commissioner , 49 T.C.M. 1203 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1203, 1985 Tax Ct. Memo LEXIS 457, 1985 T.C. Memo. 175
Docket Number: Docket Nos. 7592-83, 7593-83. Filed: 4/8/1985 |
| Thompson v. Commissioner , 84 T.C. 645 ( 1985 ) |
|
Cite Numbers: 84 T.C. 645, 1985 U.S. Tax Ct. LEXIS 97, 84 T.C. No. 42
Docket Number: Docket No. 24387-84 Filed: 4/8/1985 |
| Time Acceptance, Inc. v. Commissioner , 49 T.C.M. 1186 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1186, 1985 Tax Ct. Memo LEXIS 455, 1985 T.C. Memo. 173
Docket Number: Docket Nos. 21190-82, 21191-82, 21192-82, 21193-82, 21194-82, 21195-82, 21196-82. Filed: 4/8/1985 |
| Wright v. Commissioner , 84 T.C. 636 ( 1985 ) |
|
Cite Numbers: 84 T.C. 636, 1985 U.S. Tax Ct. LEXIS 96, 84 T.C. No. 41
Docket Number: Docket No. 35147-83 Filed: 4/8/1985 |
| Anderson v. Commissioner , 49 T.C.M. 1183 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1183, 1985 Tax Ct. Memo LEXIS 464, 1985 T.C. Memo. 172
Docket Number: Docket No. 26812-82. Filed: 4/4/1985 |
| Bruno v. Commissioner , 49 T.C.M. 1147 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1147, 1985 Tax Ct. Memo LEXIS 460, 1985 T.C. Memo. 168
Docket Number: Docket Nos. 9578-82, 11000-82, 13439-82, 13484-82, 27315-82. Filed: 4/4/1985 |
| Dailey v. Commissioner , 49 T.C.M. 1159 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1159, 1985 Tax Ct. Memo LEXIS 461, 1985 T.C. Memo. 169
Docket Number: Docket No. 25599-82. Filed: 4/4/1985 |
| Hrissikopoulos v. Commissioner , 49 T.C.M. 1181 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1181, 1985 Tax Ct. Memo LEXIS 463, 1985 T.C. Memo. 171
Docket Number: Docket Nos. 10844-77, 10481-78. Filed: 4/4/1985 |
| Meredith v. Commissioner , 49 T.C.M. 1161 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1161, 1985 Tax Ct. Memo LEXIS 462, 1985 T.C. Memo. 170
Docket Number: Docket Nos. 9797-76, 202-78. Filed: 4/4/1985 |
| Smith v. Commissioner , 49 T.C.M. 1144 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1144, 1985 Tax Ct. Memo LEXIS 465, 1985 T.C. Memo. 167
Docket Number: Docket No. 3952-78. Filed: 4/3/1985 |
| Bidwell v. Commissioner , 49 T.C.M. 1132 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1132, 1985 Tax Ct. Memo LEXIS 471, 1985 T.C. Memo. 164
Docket Number: Docket No. 28290-82. Filed: 4/2/1985 |
| Fleming v. Commissioner , 49 T.C.M. 1134 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1134, 1985 Tax Ct. Memo LEXIS 472, 1985 T.C. Memo. 165
Docket Number: Docket Nos. 25460-82, 13415-83. Filed: 4/2/1985 |
| Freeman v. Commissioner , 49 T.C.M. 1120 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1120, 1985 Tax Ct. Memo LEXIS 467, 1985 T.C. Memo. 160
Docket Number: Docket No. 26815-82. Filed: 4/2/1985 |
| Graddy v. Commissioner , 49 T.C.M. 1142 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1142, 1985 Tax Ct. Memo LEXIS 473, 1985 T.C. Memo. 166
Docket Number: Docket No. 379-83. Filed: 4/2/1985 |
| Kingfisher Cooperative Elevator Asso. v. Commissioner , 84 T.C. 600 ( 1985 ) |
|
Cite Numbers: 84 T.C. 600, 1985 U.S. Tax Ct. LEXIS 99, 84 T.C. No. 39
Docket Number: Docket No. 5569-83 Filed: 4/2/1985 |
| Martin v. Commissioner , 84 T.C. 620 ( 1985 ) |
|
Cite Numbers: 84 T.C. 620, 1985 U.S. Tax Ct. LEXIS 100, 84 T.C. No. 40
Docket Number: Docket Nos. 10122-82, 10740-82 Filed: 4/2/1985 |
| McCarty v. Commissioner , 49 T.C.M. 1130 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1130, 1985 Tax Ct. Memo LEXIS 470, 1985 T.C. Memo. 163
Docket Number: Docket No. 3853-82. Filed: 4/2/1985 |
| Seaman v. Commissioner , 84 T.C. 564 ( 1985 ) |
|
Cite Numbers: 84 T.C. 564, 1985 U.S. Tax Ct. LEXIS 98, 84 T.C. No. 38
Docket Number: Docket Nos. 1235-81, 1236-81, 1237-81, 1238-81, 1239-81, 1596-81, 1598-81 Filed: 4/2/1985 |
| Shafer v. Commissioner , 49 T.C.M. 1122 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1122, 1985 Tax Ct. Memo LEXIS 468, 1985 T.C. Memo. 161
Docket Number: Docket No. 2072-83. Filed: 4/2/1985 |
| St. Louis Science Fiction, Ltd. v. Commissioner , 49 T.C.M. 1126 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1126, 1985 Tax Ct. Memo LEXIS 469, 1985 T.C. Memo. 162
Docket Number: Docket No. 31878-83X. Filed: 4/2/1985 |
| Turner v. Commissioner , 49 T.C.M. 1107 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1107, 1985 Tax Ct. Memo LEXIS 466, 1985 T.C. Memo. 159
Docket Number: Docket No. 7786-73. Filed: 4/2/1985 |
| Bates v. Commissioner , 49 T.C.M. 1093 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1093, 1985 Tax Ct. Memo LEXIS 474, 1985 T.C. Memo. 153
Docket Number: Docket No. 26460-83. Filed: 4/1/1985 |
| Casper v. Commissioner , 49 T.C.M. 1096 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1096, 1985 Tax Ct. Memo LEXIS 475, 1985 T.C. Memo. 154
Docket Number: Docket No. 2117-84. Filed: 4/1/1985 |
| Estate of Meyer v. Commissioner , 84 T.C. 560 ( 1985 ) |
|
Cite Numbers: 84 T.C. 560, 1985 U.S. Tax Ct. LEXIS 101, 84 T.C. No. 37
Docket Number: Docket No. 17445-84 Filed: 4/1/1985 |
| Owens v. Commissioner , 49 T.C.M. 1101 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1101, 1985 Tax Ct. Memo LEXIS 477, 1985 T.C. Memo. 156
Docket Number: Docket Nos. 9412-79, 11711-80. Filed: 4/1/1985 |
| Prairie v. Commissioner , 49 T.C.M. 1098 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1098, 1985 Tax Ct. Memo LEXIS 476, 1985 T.C. Memo. 155
Docket Number: Docket No. 38800-84. Filed: 4/1/1985 |
| Sassak v. Commissioner , 49 T.C.M. 1102 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1102, 1985 Tax Ct. Memo LEXIS 478, 1985 T.C. Memo. 157
Docket Number: Docket No. 2025-83. Filed: 4/1/1985 |
| Woodhull v. Commissioner , 49 T.C.M. 1105 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 1105, 1985 Tax Ct. Memo LEXIS 479, 1985 T.C. Memo. 158
Docket Number: Docket No. 2917-83. Filed: 4/1/1985 |