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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
- 0363 opinions
- 0253 opinions
- 0145 opinions
| Fox v. Commissioner , 61 T.C.M. 2763 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2763, 1991 Tax Ct. Memo LEXIS 270, 1991 T.C. Memo. 241
Docket Number: Docket No. 514-91 Filed: 5/30/1991 |
| Fox v. Commissioner , 61 T.C.M. 2762 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2762, 1991 Tax Ct. Memo LEXIS 269, 1991 T.C. Memo. 240
Docket Number: Docket No. 947-91 Filed: 5/30/1991 |
| McDonald v. Commissioner , 61 T.C.M. 2764 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2764, 1991 Tax Ct. Memo LEXIS 271, 1991 T.C. Memo. 242
Docket Number: Docket No. 20664-89 Filed: 5/30/1991 |
| Raymond v. Commissioner , 61 T.C.M. 2750 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2750, 1991 Tax Ct. Memo LEXIS 267, 1991 T.C. Memo. 238
Docket Number: Docket No. 39768-87 Filed: 5/29/1991 |
| Simon v. Commissioner , 61 T.C.M. 2740 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2740, 1991 Tax Ct. Memo LEXIS 265, 1991 T.C. Memo. 236
Docket Number: Docket No. 2235-88 Filed: 5/29/1991 |
| Tavano v. Commissioner , 61 T.C.M. 2743 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2743, 1991 Tax Ct. Memo LEXIS 266, 1991 T.C. Memo. 237
Docket Number: Docket No. 14570-88 Filed: 5/29/1991 |
| Weagley v. Commissioner , 61 T.C.M. 2738 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2738, 1991 Tax Ct. Memo LEXIS 264, 1991 T.C. Memo. 235
Docket Number: Docket Nos. 13108-89, 3875-90 Filed: 5/29/1991 |
| Wojciechowski v. Commissioner , 61 T.C.M. 2758 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2758, 1991 Tax Ct. Memo LEXIS 268, 1991 T.C. Memo. 239
Docket Number: Docket No. 21290-88 Filed: 5/29/1991 |
| Childers v. Commissioner , 61 T.C.M. 2701 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2701, 1991 Tax Ct. Memo LEXIS 261, 1991 T.C. Memo. 232
Docket Number: Docket No. 5314-89 Filed: 5/28/1991 |
| Estate of Ellingson v. Commissioner , 96 T.C. 760 ( 1991 ) |
|
Cite Numbers: 96 T.C. 760, 1991 U.S. Tax Ct. LEXIS 41, 96 T.C. No. 34
Docket Number: Docket No. 24900-89 Filed: 5/28/1991 |
| McComb v. Commissioner , 61 T.C.M. 2702 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2702, 1991 Tax Ct. Memo LEXIS 262, 1991 T.C. Memo. 233
Docket Number: Docket No. 5923-90 Filed: 5/28/1991 |
| Seykota v. Commissioner , 61 T.C.M. 2706 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2706, 1991 Tax Ct. Memo LEXIS 263, 1991 T.C. Memo. 234
Docket Number: Docket Nos. 14936-82, 47868-86, 6720-87, 31972-87 Filed: 5/28/1991 |
| Estate of Vissering v. Commissioner , 96 T.C. 749 ( 1991 ) |
|
Cite Numbers: 1991 U.S. Tax Ct. LEXIS 40, 96 T.C. No. 33, 96 T.C. 749
Docket Number: Docket No. 1525-89 Filed: 5/23/1991 |
| Hassan v. Commissioner , 61 T.C.M. 2681 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2681, 1991 Tax Ct. Memo LEXIS 258, 1991 T.C. Memo. 229
Docket Number: Docket No. 4269-90 Filed: 5/23/1991 |
| Juliard v. Commissioner , 61 T.C.M. 2683 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2683, 1991 Tax Ct. Memo LEXIS 259, 1991 T.C. Memo. 230
Docket Number: Docket No. 21777-88 Filed: 5/23/1991 |
| Stacom v. Commissioner , 61 T.C.M. 2691 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2691, 1991 Tax Ct. Memo LEXIS 260, 1991 T.C. Memo. 231
Docket Number: Docket No. 28610-88 Filed: 5/23/1991 |
| Conroe Office Bldg., Ltd. v. Commissioner , 61 T.C.M. 2655 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2655, 1991 Tax Ct. Memo LEXIS 246, 1991 T.C. Memo. 224
Docket Number: Docket No. 26465-87 Filed: 5/22/1991 |
| Cooke v. Commissioner , 61 T.C.M. 2647 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2647, 1991 Tax Ct. Memo LEXIS 244, 1991 T.C. Memo. 222
Docket Number: Docket Nos. 4179-90, 8512-90 Filed: 5/22/1991 |
| Dawkins v. Commissioner , 61 T.C.M. 2667 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2667, 1991 Tax Ct. Memo LEXIS 247, 1991 T.C. Memo. 225
Docket Number: Docket No. 7639-90 Filed: 5/22/1991 |
| Midkiff v. Commissioner , 96 T.C. 724 ( 1991 ) |
|
Cite Numbers: 96 T.C. 724, 1991 U.S. Tax Ct. LEXIS 38, 96 T.C. No. 32
Docket Number: Docket No. 12433-89 Filed: 5/22/1991 |
| Noguchi v. Commissioner , 61 T.C.M. 2674 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2674, 1991 Tax Ct. Memo LEXIS 249, 1991 T.C. Memo. 227
Docket Number: Docket No. 22417-89 Filed: 5/22/1991 |
| Page Family Preservation Trust B v. Commissioner , 61 T.C.M. 2651 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2651, 1991 Tax Ct. Memo LEXIS 245, 1991 T.C. Memo. 223
Docket Number: Docket No. 29362-88 Filed: 5/22/1991 |
| Peterson v. Commissioner , 61 T.C.M. 2678 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2678, 1991 Tax Ct. Memo LEXIS 250, 1991 T.C. Memo. 228
Docket Number: Docket No. 27265-89 Filed: 5/22/1991 |
| Wine v. Commissioner , 61 T.C.M. 2671 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2671, 1991 Tax Ct. Memo LEXIS 248, 1991 T.C. Memo. 226
Docket Number: Docket No. 16534-89 Filed: 5/22/1991 |
| Alford v. Commissioner , 61 T.C.M. 2638 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2638, 1991 Tax Ct. Memo LEXIS 240, 1991 T.C. Memo. 218
Docket Number: Docket No. 18005-90 Filed: 5/21/1991 |
| Bleavins v. Commissioner , 61 T.C.M. 2643 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2643, 1991 Tax Ct. Memo LEXIS 243, 1991 T.C. Memo. 221
Docket Number: Docket No. 19353-90 Filed: 5/21/1991 |
| Prah v. Commissioner , 61 T.C.M. 2639 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2639, 1991 Tax Ct. Memo LEXIS 241, 1991 T.C. Memo. 219
Docket Number: Docket No. 26636-88 Filed: 5/21/1991 |
| Urban v. Commissioner , 61 T.C.M. 2642 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2642, 1991 Tax Ct. Memo LEXIS 242, 1991 T.C. Memo. 220
Docket Number: Docket No. 12886-90 Filed: 5/21/1991 |
| Barrett v. Commissioner , 96 T.C. 713 ( 1991 ) |
|
Cite Numbers: 96 T.C. 713, 1991 U.S. Tax Ct. LEXIS 37, 96 T.C. No. 31
Docket Number: Docket No. 3028-89 Filed: 5/20/1991 |
| Baskovich v. Commissioner , 61 T.C.M. 2628 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2628, 1991 Tax Ct. Memo LEXIS 256, 1991 T.C. Memo. 216, 13 Employee Benefits Cas. (BNA) 2397
Docket Number: Docket No. 26056-89 Filed: 5/20/1991 |
| Paxton v. Commissioner , 61 T.C.M. 2630 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2630, 1991 Tax Ct. Memo LEXIS 257, 1991 T.C. Memo. 217
Docket Number: Docket No. 34502-87 Filed: 5/20/1991 |
| Powell v. Commissioner , 96 T.C. 707 ( 1991 ) |
|
Cite Numbers: 96 T.C. 707, 1991 U.S. Tax Ct. LEXIS 36, 96 T.C. No. 30
Docket Number: Docket Nos. 19726-90, 19727-90 Filed: 5/20/1991 |
| Forbes v. Commissioner , 61 T.C.M. 2622 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2622, 1991 Tax Ct. Memo LEXIS 239, 1991 T.C. Memo. 214
Docket Number: Docket Nos. 7723-86, 1567-87 Filed: 5/16/1991 |
| Recio v. Commissioner , 61 T.C.M. 2626 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2626, 1991 Tax Ct. Memo LEXIS 238, 1991 T.C. Memo. 215
Docket Number: Docket No. 29628-89 Filed: 5/16/1991 |
| Bass v. Commissioner , 61 T.C.M. 2620 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2620, 1991 Tax Ct. Memo LEXIS 237, 1991 T.C. Memo. 213
Docket Number: Docket No. 22320-90 Filed: 5/15/1991 |
| Dovidio v. Commissioner , 61 T.C.M. 2606 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2606, 1991 Tax Ct. Memo LEXIS 235, 1991 T.C. Memo. 211
Docket Number: Docket No. 15437-90 Filed: 5/15/1991 |
| Wolf v. Commissioner , 61 T.C.M. 2608 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2608, 1991 Tax Ct. Memo LEXIS 236, 1991 T.C. Memo. 212
Docket Number: Docket No. 28585-86 Filed: 5/15/1991 |
| Estate of Prince v. Commissioner , 61 T.C.M. 2594 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2594, 1991 Tax Ct. Memo LEXIS 232, 1991 T.C. Memo. 208
Docket Number: Docket No. 21309-89 Filed: 5/14/1991 |
| McReynolds v. Commissioner , 61 T.C.M. 2603 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2603, 1991 Tax Ct. Memo LEXIS 234, 1991 T.C. Memo. 210
Docket Number: Docket No. 9874-89 Filed: 5/14/1991 |
| Sea Sports Center, Inc. v. Commissioner , 61 T.C.M. 2597 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2597, 1991 Tax Ct. Memo LEXIS 233, 1991 T.C. Memo. 209
Docket Number: Docket Nos. 26671-88, 26811-88 Filed: 5/14/1991 |
| Shannon v. Commissioner , 61 T.C.M. 2591 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2591, 1991 Tax Ct. Memo LEXIS 231, 1991 T.C. Memo. 207
Docket Number: Docket No. 26836-88 Filed: 5/14/1991 |
| Stone v. Commissioner , 61 T.C.M. 2588 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2588, 1991 Tax Ct. Memo LEXIS 230, 1991 T.C. Memo. 206
Docket Number: Docket No. 10021-89 Filed: 5/14/1991 |
| Wood v. Commissioner , 61 T.C.M. 2571 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2571, 1991 Tax Ct. Memo LEXIS 229, 1991 T.C. Memo. 205
Docket Number: Docket Nos. 21483-84, 11979-85, 11980-85 Filed: 5/14/1991 |
| Biamby v. Commissioner , 61 T.C.M. 2566 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2566, 1991 Tax Ct. Memo LEXIS 228, 1991 T.C. Memo. 204
Docket Number: Docket No. 1481-89 Filed: 5/13/1991 |
| Brown v. Commissioner , 61 T.C.M. 2543 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2543, 1991 Tax Ct. Memo LEXIS 224, 1991 T.C. Memo. 200
Docket Number: Docket No. 23602-87 Filed: 5/13/1991 |
| Javor v. Commissioner , 61 T.C.M. 2558 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2558, 1991 Tax Ct. Memo LEXIS 225, 1991 T.C. Memo. 201
Docket Number: Docket No. 4386-90 Filed: 5/13/1991 |
| Kahle v. Commissioner , 61 T.C.M. 2560 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2560, 1991 Tax Ct. Memo LEXIS 227, 1991 T.C. Memo. 203
Docket Number: Docket No. 5633-89 Filed: 5/13/1991 |
| Proctor v. Commissioner , 61 T.C.M. 2559 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2559, 1991 Tax Ct. Memo LEXIS 226, 1991 T.C. Memo. 202
Docket Number: Docket No. 1535-90 Filed: 5/13/1991 |
| Bierer v. Commissioner , 61 T.C.M. 2542 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2542, 1991 Tax Ct. Memo LEXIS 223, 1991 T.C. Memo. 199
Docket Number: Docket No. 19578-89 Filed: 5/9/1991 |
| Turk v. Commissioner , 61 T.C.M. 2539 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2539, 1991 Tax Ct. Memo LEXIS 222, 1991 T.C. Memo. 198
Docket Number: Docket No. 8308-89 Filed: 5/8/1991 |
| French v. Commissioner , 61 T.C.M. 2532 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2532, 1991 Tax Ct. Memo LEXIS 221, 1991 T.C. Memo. 196
Docket Number: Docket No. 5517-88 Filed: 5/2/1991 |
| Rome I, Ltd. v. Commissioner , 96 T.C. 697 ( 1991 ) |
|
Cite Numbers: 96 T.C. 697, 1991 U.S. Tax Ct. LEXIS 35, 96 T.C. No. 29
Docket Number: Docket Nos. 13017-88, 8590-89 Filed: 5/2/1991 |
| Shapiro v. Commissioner , 61 T.C.M. 2537 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2537, 1991 Tax Ct. Memo LEXIS 220, 1991 T.C. Memo. 197
Docket Number: Docket No. 5098-90 Filed: 5/2/1991 |
| Currier v. Commissioner , 61 T.C.M. 2526 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2526, 1991 Tax Ct. Memo LEXIS 218, 1991 T.C. Memo. 194
Docket Number: Docket No. 20393-90 Filed: 5/1/1991 |
| Washburn v. Commissioner , 61 T.C.M. 2529 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 2529, 1991 Tax Ct. Memo LEXIS 219, 1991 T.C. Memo. 195
Docket Number: Docket No. 8580-88 Filed: 5/1/1991 |