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Data Month:
- 1270 opinions
- 1148 opinions
- 1059 opinions
- 0974 opinions
- 0878 opinions
- 0777 opinions
- 0658 opinions
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- 0460 opinions
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- 0145 opinions
| Cinman v. Commissioner , 61 T.C.M. 2521 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2521, 1991 Tax Ct. Memo LEXIS 334, 1991 T.C. Memo. 192
Docket Number: Docket No. 14046-84 Filed: 4/30/1991 |
| Cormier v. Commissioner , 61 T.C.M. 2523 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2523, 1991 Tax Ct. Memo LEXIS 335, 1991 T.C. Memo. 193
Docket Number: Docket No. 3206-90 Filed: 4/30/1991 |
| Girgis v. Commissioner , 61 T.C.M. 2516 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2516, 1991 Tax Ct. Memo LEXIS 333, 1991 T.C. Memo. 191
Docket Number: Docket No. 16056-88 Filed: 4/30/1991 |
| Texas Learning Technology Group v. Commissioner , 96 T.C. 686 ( 1991 ) |
|
Cite Numbers: 1991 U.S. Tax Ct. LEXIS 110, 96 T.C. No. 28, 96 T.C. 686
Docket Number: Docket No. 18585-89X Filed: 4/30/1991 |
| Brownlow v. Commissioner , 61 T.C.M. 2494 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 2494, 1991 Tax Ct. Memo LEXIS 212, 1991 T.C. Memo. 185
Docket Number: Docket No. 14745-88 Filed: 4/29/1991 |
| Codington County Humane Soc. v. Commissioner , 61 T.C.M. 2496 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2496, 1991 Tax Ct. Memo LEXIS 213, 1991 T.C. Memo. 186
Docket Number: Docket No. 21539-89X Filed: 4/29/1991 |
| Estate of Jalkut v. Commissioner , 96 T.C. 675 ( 1991 ) |
|
Cite Numbers: 96 T.C. 675, 1991 U.S. Tax Ct. LEXIS 34, 96 T.C. No. 27
Docket Number: Docket No. 1770-89 Filed: 4/29/1991 |
| Guinan v. Commissioner , 61 T.C.M. 2507 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2507, 1991 Tax Ct. Memo LEXIS 217, 1991 T.C. Memo. 190
Docket Number: Docket No. 18387-85 Filed: 4/29/1991 |
| Hardy v. Commissioner , 61 T.C.M. 2500 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2500, 1991 Tax Ct. Memo LEXIS 214, 1991 T.C. Memo. 187
Docket Number: Docket No. 7856-86 Filed: 4/29/1991 |
| Heasley v. Commissioner , 61 T.C.M. 2503 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2503, 1991 Tax Ct. Memo LEXIS 216, 1991 T.C. Memo. 189
Docket Number: Docket No. 46147-86 Filed: 4/29/1991 |
| Hess v. Commissioner , 61 T.C.M. 2493 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2493, 1991 Tax Ct. Memo LEXIS 211, 1991 T.C. Memo. 184
Docket Number: Docket No. 12978-89 Filed: 4/29/1991 |
| Mitchell v. Commissioner , 61 T.C.M. 2501 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2501, 1991 Tax Ct. Memo LEXIS 215, 1991 T.C. Memo. 188
Docket Number: Docket No. 11697-86 Filed: 4/29/1991 |
| Waller v. Commissioner , 61 T.C.M. 2486 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2486, 1991 Tax Ct. Memo LEXIS 210, 1991 T.C. Memo. 183
Docket Number: Docket No. 17834-88 Filed: 4/25/1991 |
| Willie v. Commissioner , 61 T.C.M. 2475 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2475, 1991 Tax Ct. Memo LEXIS 209, 1991 T.C. Memo. 182
Docket Number: Docket Nos. 25465-88, 25904-88 Filed: 4/25/1991 |
| Sears, Roebuck & Co. v. Commissioner , 96 T.C. 671 ( 1991 ) |
|
Cite Numbers: 1991 U.S. Tax Ct. LEXIS 32, 96 T.C. No. 26, 96 T.C. 671
Docket Number: Docket No. 2165-89 Filed: 4/24/1991 |
| Donahue v. Commissioner , 61 T.C.M. 2460 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2460, 1991 Tax Ct. Memo LEXIS 208, 1991 T.C. Memo. 181
Docket Number: Docket Nos. 22943-85, 22946-85, 26000-85, 24966-86 Filed: 4/23/1991 |
| Fong v. Commissioner , 61 T.C.M. 2450 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2450, 1991 Tax Ct. Memo LEXIS 200, 1991 T.C. Memo. 180
Docket Number: Docket Nos. 26387-87, 36595-87 Filed: 4/22/1991 |
| Leuhsler v. Commissioner , 61 T.C.M. 2448 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2448, 1991 Tax Ct. Memo LEXIS 201, 1991 T.C. Memo. 179
Docket Number: Docket No. 45544-86 Filed: 4/18/1991 |
| BARBIERI v. COMMISSIONER , 61 T.C.M. 2422 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2422, 1991 Tax Ct. Memo LEXIS 196, 1991 T.C. Memo. 175
Docket Number: Docket No. 28611-88 Filed: 4/17/1991 |
| Fritz v. Commissioner , 61 T.C.M. 2427 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2427, 1991 Tax Ct. Memo LEXIS 197, 1991 T.C. Memo. 176
Docket Number: Docket Nos. 28387-84, 28389-84, 28390-84, 42188-85, 44500-85, 6597-86, 11944-86, 36166-86, 39020-86, 24000-87, 11273-88 Filed: 4/17/1991 |
| Mooneyham v. Commissioner , 61 T.C.M. 2445 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2445, 1991 Tax Ct. Memo LEXIS 199, 1991 T.C. Memo. 178
Docket Number: Docket No. 15661-89 Filed: 4/17/1991 |
| Pries v. Commissioner , 61 T.C.M. 2442 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2442, 1991 Tax Ct. Memo LEXIS 198, 1991 T.C. Memo. 177
Docket Number: Docket No. 660-89 Filed: 4/17/1991 |
| Computervision Corp. v. Commissioner , 96 T.C. 652 ( 1991 ) |
|
Cite Numbers: 96 T.C. 652, 1991 U.S. Tax Ct. LEXIS 31, 96 T.C. No. 25
Docket Number: Docket No. 17527-88 Filed: 4/16/1991 |
| Groves v. Commissioner , 61 T.C.M. 2415 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2415, 1991 Tax Ct. Memo LEXIS 193, 1991 T.C. Memo. 172
Docket Number: Docket No. 12521-89 Filed: 4/16/1991 |
| Munz v. Commissioner , 61 T.C.M. 2412 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2412, 1991 Tax Ct. Memo LEXIS 192, 1991 T.C. Memo. 171
Docket Number: Docket No. 18854-88 Filed: 4/16/1991 |
| Rivera v. Commissioner , 61 T.C.M. 2420 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2420, 1991 Tax Ct. Memo LEXIS 195, 1991 T.C. Memo. 174
Docket Number: Docket No. 16062-89 Filed: 4/16/1991 |
| Tomasso v. Commissioner , 61 T.C.M. 2416 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2416, 1991 Tax Ct. Memo LEXIS 194, 1991 T.C. Memo. 173
Docket Number: Docket No. 26320-89 Filed: 4/16/1991 |
| Bufferd v. Commissioner , 61 T.C.M. 2410 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2410, 1991 Tax Ct. Memo LEXIS 191, 1991 T.C. Memo. 170
Docket Number: Docket No. 3970-88 Filed: 4/15/1991 |
| Burns v. Commissioner , 61 T.C.M. 2408 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2408, 1991 Tax Ct. Memo LEXIS 190, 1991 T.C. Memo. 169
Docket Number: Docket No. 34275-87 Filed: 4/15/1991 |
| O'Malley v. Commissioner , 13 Employee Benefits Cas. (BNA) 2067 ( 1991 ) |
|
Cite Numbers: 1991 U.S. Tax Ct. LEXIS 30, 96 T.C. No. 24, 13 Employee Benefits Cas. (BNA) 2067, 96 T.C. 644
Docket Number: Docket No. 15051-89 Filed: 4/15/1991 |
| Carnahan v. Commissioner , 61 T.C.M. 2406 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2406, 1991 Tax Ct. Memo LEXIS 187, 1991 T.C. Memo. 168
Docket Number: Docket No. 23438-88 Filed: 4/11/1991 |
| Lee v. Commissioner , 61 T.C.M. 2404 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2404, 1991 Tax Ct. Memo LEXIS 186, 1991 T.C. Memo. 167
Docket Number: Docket No. 18311-88 Filed: 4/11/1991 |
| Philip Morris, Inc. v. Commissioner , 96 T.C. 606 ( 1991 ) |
|
Cite Numbers: 96 T.C. 606, 1991 U.S. Tax Ct. LEXIS 29, 96 T.C. No. 23
Docket Number: Docket Nos. 28604-82, 33778-83, 38953-84 Filed: 4/11/1991 |
| Bissell v. Commissioner , 61 T.C.M. 2385 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2385, 1991 Tax Ct. Memo LEXIS 182, 1991 T.C. Memo. 163
Docket Number: Docket No. 7280-89 Filed: 4/10/1991 |
| Grabavoy v. Commissioner , 61 T.C.M. 2392 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2392, 1991 Tax Ct. Memo LEXIS 184, 1991 T.C. Memo. 165
Docket Number: Docket No. 46674-86 Filed: 4/10/1991 |
| Riederich v. Commissioner , 61 T.C.M. 2388 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2388, 1991 Tax Ct. Memo LEXIS 183, 1991 T.C. Memo. 164
Docket Number: Docket No. 14357-86 Filed: 4/10/1991 |
| Wenzel v. Commissioner , 61 T.C.M. 2396 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2396, 1991 Tax Ct. Memo LEXIS 185, 1991 T.C. Memo. 166
Docket Number: Docket No. 29466-88 Filed: 4/10/1991 |
| Jones v. Commissioner , 61 T.C.M. 2379 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2379, 1991 Tax Ct. Memo LEXIS 179, 1991 T.C. Memo. 160
Docket Number: Docket No. 36601-86 Filed: 4/9/1991 |
| Lesher v. Commissioner , 61 T.C.M. 2381 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2381, 1991 Tax Ct. Memo LEXIS 180, 1991 T.C. Memo. 161
Docket Number: Docket No. 29533-89 Filed: 4/9/1991 |
| Richardson v. Commissioner , 61 T.C.M. 2377 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2377, 1991 Tax Ct. Memo LEXIS 178, 1991 T.C. Memo. 159
Docket Number: Docket No. 24547-89 Filed: 4/9/1991 |
| Sexcius v. Commissioner , 61 T.C.M. 2383 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2383, 1991 Tax Ct. Memo LEXIS 181, 1991 T.C. Memo. 162
Docket Number: Docket No. 29851-89 Filed: 4/9/1991 |
| Swingler v. Commissioner , 61 T.C.M. 2375 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2375, 1991 Tax Ct. Memo LEXIS 177, 1991 T.C. Memo. 158
Docket Number: Docket No. 29165-89 Filed: 4/9/1991 |
| Bashout v. Commissioner , 61 T.C.M. 2371 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2371, 1991 Tax Ct. Memo LEXIS 176, 1991 T.C. Memo. 157
Docket Number: Docket No. 768-88 Filed: 4/8/1991 |
| Ferguson v. Commissioner , 61 T.C.M. 2367 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2367, 1991 Tax Ct. Memo LEXIS 175, 1991 T.C. Memo. 156
Docket Number: Docket No. 35673-87 Filed: 4/8/1991 |
| Schouten v. Commissioner , 61 T.C.M. 2357 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2357, 1991 Tax Ct. Memo LEXIS 174, 1991 T.C. Memo. 155
Docket Number: Docket No. 48491-86 Filed: 4/8/1991 |
| Feldman v. Commissioner , 61 T.C.M. 2341 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2341, 1991 Tax Ct. Memo LEXIS 172, 1991 T.C. Memo. 153
Docket Number: Docket No. 41985-86 Filed: 4/4/1991 |
| Holder v. Commissioner , 61 T.C.M. 2354 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2354, 1991 Tax Ct. Memo LEXIS 173, 1991 T.C. Memo. 154
Docket Number: Docket No. 4227-89 Filed: 4/4/1991 |
| Kanetzke v. Commissioner , 61 T.C.M. 2337 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2337, 1991 Tax Ct. Memo LEXIS 171, 1991 T.C. Memo. 152
Docket Number: Docket No. 1121-89 Filed: 4/4/1991 |
| DOXEY v. COMMISSION OF INTERNAL REVENUE , 61 T.C.M. 2326 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2326, 1991 Tax Ct. Memo LEXIS 169, 1991 T.C. Memo. 150
Docket Number: Docket No. 38143-87 Filed: 4/3/1991 |
| Estate of King v. Commissioner , 61 T.C.M. 2334 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2334, 1991 Tax Ct. Memo LEXIS 170, 1991 T.C. Memo. 151
Docket Number: Docket No. 4489-90 Filed: 4/3/1991 |
| Mackey v. Commissioner , 61 T.C.M. 2323 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2323, 1991 Tax Ct. Memo LEXIS 168, 1991 T.C. Memo. 149
Docket Number: Docket No. 31850-88 Filed: 4/3/1991 |
| Rogers v. Rogers , 61 T.C.M. 2310 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2310, 1991 Tax Ct. Memo LEXIS 167, 1991 T.C. Memo. 148
Docket Number: Docket Nos. 4583-89, 4875-89 Filed: 4/3/1991 |
| Berry v. Commissioner , 61 T.C.M. 2295 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2295, 1991 Tax Ct. Memo LEXIS 164, 1991 T.C. Memo. 145
Docket Number: Docket No. 33025-83 Filed: 4/2/1991 |
| Delpit v. Commissioner , 61 T.C.M. 2303 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2303, 1991 Tax Ct. Memo LEXIS 166, 1991 T.C. Memo. 147
Docket Number: Docket Nos. 6379-87, 6388-87 Filed: 4/2/1991 |
| Goos v. Commissioner , 61 T.C.M. 2300 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2300, 1991 Tax Ct. Memo LEXIS 165, 1991 T.C. Memo. 146
Docket Number: Docket Nos. 12214-87, 12215-87 Filed: 4/2/1991 |
| Huffman v. Commissioner , 61 T.C.M. 2289 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2289, 1991 Tax Ct. Memo LEXIS 163, 1991 T.C. Memo. 144
Docket Number: Docket No. 8542-89 Filed: 4/2/1991 |
| Jacobson v. Commissioner , 96 T.C. 577 ( 1991 ) |
|
Cite Numbers: 96 T.C. 577, 1991 U.S. Tax Ct. LEXIS 27, 96 T.C. No. 21
Docket Number: Docket Nos. 5866-87, 6286-87 Filed: 4/2/1991 |
| Miles Production Co. v. Commissioner , 96 T.C. 595 ( 1991 ) |
|
Cite Numbers: 96 T.C. 595, 1991 U.S. Tax Ct. LEXIS 28, 96 T.C. No. 22
Docket Number: Docket No. 16543-88 Filed: 4/2/1991 |
| Oak Industries, Inc. v. Commissioner , 96 T.C. 559 ( 1991 ) |
|
Cite Numbers: 96 T.C. 559, 1991 U.S. Tax Ct. LEXIS 26, 96 T.C. No. 20
Docket Number: Docket No. 37866-84 Filed: 4/1/1991 |
| Pilkay v. Commissioner , 61 T.C.M. 2281 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2281, 1991 Tax Ct. Memo LEXIS 162, 1991 T.C. Memo. 143
Docket Number: Docket No. 23678-88 Filed: 4/1/1991 |