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Data Month:
- 1270 opinions
- 1148 opinions
- 1059 opinions
- 0974 opinions
- 0878 opinions
- 0777 opinions
- 0658 opinions
- 0555 opinions
- 0460 opinions
- 0363 opinions
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- 0145 opinions
| Richardson v. Commissioner , 62 T.C.M. 638 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 638, 1991 Tax Ct. Memo LEXIS 476, 1991 T.C. Memo. 427
Docket Number: Docket No. 13437-90 Filed: 8/28/1991 |
| Schaefer v. Commissioner , 62 T.C.M. 635 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 635, 1991 Tax Ct. Memo LEXIS 475, 1991 T.C. Memo. 426
Docket Number: Docket No. 19819-89 Filed: 8/28/1991 |
| Centre for Int'l Understanding v. Commissioner , 62 T.C.M. 629 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 629, 1991 Tax Ct. Memo LEXIS 473, 1991 T.C. Memo. 424
Docket Number: Docket No. 7521-84 Filed: 8/27/1991 |
| Chandler v. Commissioner , 62 T.C.M. 634 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 634, 1991 Tax Ct. Memo LEXIS 474, 1991 T.C. Memo. 425
Docket Number: Docket Nos. 2306-90, 2595-90 Filed: 8/27/1991 |
| Evans v. Commissioner , 62 T.C.M. 614 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 614, 1991 Tax Ct. Memo LEXIS 470, 1991 T.C. Memo. 421
Docket Number: Docket No. 9072-86 Filed: 8/27/1991 |
| Resser v. Commissioner , 62 T.C.M. 617 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 617, 1991 Tax Ct. Memo LEXIS 472, 1991 T.C. Memo. 423
Docket Number: Docket No. 18606-88 Filed: 8/27/1991 |
| Washington v. Commissioner , 62 T.C.M. 615 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 615, 1991 Tax Ct. Memo LEXIS 471, 1991 T.C. Memo. 422
Docket Number: Docket No. 19484-89 Filed: 8/27/1991 |
| French v. Commissioner , 62 T.C.M. 599 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 599, 1991 Tax Ct. Memo LEXIS 466, 1991 T.C. Memo. 417
Docket Number: Docket No. 14678-90 Filed: 8/26/1991 |
| Gleason v. Commissioner , 62 T.C.M. 600 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 600, 1991 Tax Ct. Memo LEXIS 467, 1991 T.C. Memo. 418
Docket Number: Docket No. 9242-90 Filed: 8/26/1991 |
| Smith v. Commissioner , 62 T.C.M. 605 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 605, 1991 Tax Ct. Memo LEXIS 468, 1991 T.C. Memo. 419
Docket Number: Docket No. 15353-87 Filed: 8/26/1991 |
| Williamson v. Commissioner , 62 T.C.M. 610 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 610, 1991 Tax Ct. Memo LEXIS 469, 1991 T.C. Memo. 420
Docket Number: Docket No. 38964-86 Filed: 8/26/1991 |
| Clem v. Commissioner , 62 T.C.M. 586 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 586, 1991 Tax Ct. Memo LEXIS 463, 1991 T.C. Memo. 414
Docket Number: Docket No. 16864-89 Filed: 8/22/1991 |
| Cohen v. Commissioner , 62 T.C.M. 581 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 581, 1991 Tax Ct. Memo LEXIS 462, 1991 T.C. Memo. 413
Docket Number: Docket No. 37792-86 Filed: 8/22/1991 |
| Ianniello v. Commissioner , 62 T.C.M. 592 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 592, 1991 Tax Ct. Memo LEXIS 464, 1991 T.C. Memo. 415
Docket Number: Docket No. 37791-86 Filed: 8/22/1991 |
| Twombly v. Commissioner , 62 T.C.M. 597 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 597, 1991 Tax Ct. Memo LEXIS 465, 1991 T.C. Memo. 416
Docket Number: Docket No. 21824-90 Filed: 8/22/1991 |
| Hamaoui v. Commissioner , 62 T.C.M. 569 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 569, 1991 Tax Ct. Memo LEXIS 432, 1991 T.C. Memo. 411
Docket Number: Docket No. 37709-87 Filed: 8/21/1991 |
| SMITH v. COMMISSIONER , 62 T.C.M. 573 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 573, 1991 Tax Ct. Memo LEXIS 433, 1991 T.C. Memo. 412
Docket Number: Docket No. 22184-89 Filed: 8/21/1991 |
| MacAdam v. Commissioner , 62 T.C.M. 565 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 565, 1991 Tax Ct. Memo LEXIS 431, 1991 T.C. Memo. 410
Docket Number: Docket No. 106-87 Filed: 8/20/1991 |
| Staley v. Commissioner , 62 T.C.M. 563 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 563, 1991 Tax Ct. Memo LEXIS 430, 1991 T.C. Memo. 409
Docket Number: Docket No. 24506-90 Filed: 8/20/1991 |
| University Heights at Hamilton Corp. v. Commissioner , 97 T.C. 278 ( 1991 ) |
|
Cite Numbers: 97 T.C. 278, 1991 U.S. Tax Ct. LEXIS 76, 97 T.C. No. 17
Docket Number: Docket No. 7956-90 Filed: 8/20/1991 |
| Cavanaugh v. Commissioner , 62 T.C.M. 554 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 554, 1991 Tax Ct. Memo LEXIS 440, 1991 T.C. Memo. 407
Docket Number: Docket No. 30374-89 Filed: 8/19/1991 |
| Flint v. Commissioner , 62 T.C.M. 541 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 541, 1991 Tax Ct. Memo LEXIS 438, 1991 T.C. Memo. 405
Docket Number: Docket No. 11836-89 Filed: 8/19/1991 |
| Grant v. Commissioner , 62 T.C.M. 550 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 550, 1991 Tax Ct. Memo LEXIS 439, 1991 T.C. Memo. 406
Docket Number: Docket No. 9327-87 Filed: 8/19/1991 |
| Heltzer v. Commissioner , 62 T.C.M. 518 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 518, 1991 Tax Ct. Memo LEXIS 437, 1991 T.C. Memo. 404
Docket Number: Docket No. 24720-86 Filed: 8/19/1991 |
| Partos v. Commissioner , 62 T.C.M. 560 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 560, 1991 Tax Ct. Memo LEXIS 441, 1991 T.C. Memo. 408
Docket Number: Docket No. 6917-90 Filed: 8/19/1991 |
| Greene v. Commissioner , 62 T.C.M. 512 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 512, 1991 Tax Ct. Memo LEXIS 436, 1991 T.C. Memo. 403
Docket Number: Docket No. 6913-89 Filed: 8/15/1991 |
| Hinojos v. Commissioner , 62 T.C.M. 500 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 500, 1991 Tax Ct. Memo LEXIS 434, 1991 T.C. Memo. 401
Docket Number: Docket No. 13472-88 Filed: 8/15/1991 |
| Tepper v. Commissioner , 62 T.C.M. 505 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 505, 1991 Tax Ct. Memo LEXIS 435, 1991 T.C. Memo. 402
Docket Number: Docket No. 19518-88 Filed: 8/15/1991 |
| Clifton v. Commissioner , 62 T.C.M. 490 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 490, 1991 Tax Ct. Memo LEXIS 426, 1991 T.C. Memo. 397
Docket Number: Docket No. 1905-91 Filed: 8/14/1991 |
| Holland v. Commissioner , 62 T.C.M. 498 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 498, 1991 Tax Ct. Memo LEXIS 429, 1991 T.C. Memo. 400
Docket Number: Docket No. 28058-89 Filed: 8/14/1991 |
| Peterson v. Commissioner , 62 T.C.M. 493 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 493, 1991 Tax Ct. Memo LEXIS 428, 1991 T.C. Memo. 399
Docket Number: Docket No. 3269-89 Filed: 8/14/1991 |
| Pruitt v. Commissioner , 62 T.C.M. 491 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 491, 1991 Tax Ct. Memo LEXIS 427, 1991 T.C. Memo. 398
Docket Number: Docket Nos. 12863-90, 21986-90 Filed: 8/14/1991 |
| Doerries v. Commissioner , 62 T.C.M. 484 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 484, 1991 Tax Ct. Memo LEXIS 461, 1991 T.C. Memo. 396
Docket Number: Docket No. 32366-88 Filed: 8/13/1991 |
| Matheson v. Commissioner , 62 T.C.M. 469 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 469, 1991 Tax Ct. Memo LEXIS 459, 1991 T.C. Memo. 394
Docket Number: Docket No. 25898-87 Filed: 8/13/1991 |
| Zampini v. Commissioner , 62 T.C.M. 475 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 475, 1991 Tax Ct. Memo LEXIS 460, 1991 T.C. Memo. 395
Docket Number: Docket No. 3337-89 Filed: 8/13/1991 |
| Bailey v. Commissioner , 62 T.C.M. 437 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 437, 1991 Tax Ct. Memo LEXIS 450, 1991 T.C. Memo. 385
Docket Number: Docket No. 928-90 Filed: 8/12/1991 |
| Barboza v. Commissioner , 62 T.C.M. 417 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 417, 1991 Tax Ct. Memo LEXIS 444, 1991 T.C. Memo. 379
Docket Number: Docket Nos. 6924-90, 18585-90 Filed: 8/12/1991 |
| Barry v. Commissioner , 62 T.C.M. 427 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 427, 1991 Tax Ct. Memo LEXIS 447, 1991 T.C. Memo. 382
Docket Number: Docket No. 14053-89 Filed: 8/12/1991 |
| Buddhu v. Commissioner , 62 T.C.M. 444 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 444, 1991 Tax Ct. Memo LEXIS 452, 1991 T.C. Memo. 387
Docket Number: Docket No. 5664-90 Filed: 8/12/1991 |
| Fisher v. Commissioner , 62 T.C.M. 459 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 459, 1991 Tax Ct. Memo LEXIS 455, 1991 T.C. Memo. 390
Docket Number: Docket No. 18058-89 Filed: 8/12/1991 |
| Gore v. Commissioner , 62 T.C.M. 426 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 426, 1991 Tax Ct. Memo LEXIS 446, 1991 T.C. Memo. 381
Docket Number: Docket No. 16672-90 Filed: 8/12/1991 |
| Grigg v. Commissioner , 62 T.C.M. 465 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 465, 1991 Tax Ct. Memo LEXIS 457, 1991 T.C. Memo. 392
Docket Number: Docket No. 13233-89 Filed: 8/12/1991 |
| Hananel v. Commissioner , 62 T.C.M. 439 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 439, 1991 Tax Ct. Memo LEXIS 451, 1991 T.C. Memo. 386
Docket Number: Docket No. 16969-89 Filed: 8/12/1991 |
| Ithaca Indus. v. Commissioner , 97 T.C. 253 ( 1991 ) |
|
Cite Numbers: 97 T.C. 253, 1991 U.S. Tax Ct. LEXIS 75, 97 T.C. No. 16
Docket Number: Docket No. 7076-89 Filed: 8/12/1991 |
| Levy v. Commissioner , 62 T.C.M. 462 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 462, 1991 Tax Ct. Memo LEXIS 456, 1991 T.C. Memo. 391
Docket Number: Docket No. 29170-89 Filed: 8/12/1991 |
| Munson v. Commissioner , 62 T.C.M. 413 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 413, 1991 Tax Ct. Memo LEXIS 442, 1991 T.C. Memo. 377
Docket Number: Docket Nos. 1526-90, 13909-90 Filed: 8/12/1991 |
| Nicholas v. Commissioner , 62 T.C.M. 467 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 467, 1991 Tax Ct. Memo LEXIS 458, 1991 T.C. Memo. 393
Docket Number: Docket No. 5111-90 Filed: 8/12/1991 |
| Scherping v. Commissioner , 62 T.C.M. 448 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 448, 1991 Tax Ct. Memo LEXIS 453, 1991 T.C. Memo. 388
Docket Number: Docket No. 12514-90 Filed: 8/12/1991 |
| Scherping v. Commissioner , 62 T.C.M. 434 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 434, 1991 Tax Ct. Memo LEXIS 449, 1991 T.C. Memo. 384
Docket Number: Docket No. 12515-90 Filed: 8/12/1991 |
| Schwartz v. Commissioner , 62 T.C.M. 419 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 419, 1991 Tax Ct. Memo LEXIS 445, 1991 T.C. Memo. 380
Docket Number: Docket No. 30361-89 Filed: 8/12/1991 |
| Stephens v. Commissioner , 62 T.C.M. 430 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 430, 1991 Tax Ct. Memo LEXIS 448, 1991 T.C. Memo. 383
Docket Number: Docket No. 11940-89 Filed: 8/12/1991 |
| Wallace v. Commissioner , 62 T.C.M. 416 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 416, 1991 Tax Ct. Memo LEXIS 443, 1991 T.C. Memo. 378
Docket Number: Docket No. 9013-89 Filed: 8/12/1991 |
| Willamette Industries, Inc. v. Commissioner , 62 T.C.M. 451 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 451, 1991 Tax Ct. Memo LEXIS 454, 1991 T.C. Memo. 389
Docket Number: Docket Nos. 13440-78, 16313-79, 21473-81 Filed: 8/12/1991 |
| Bunyan v. Commissioner , 62 T.C.M. 394 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 394, 1991 Tax Ct. Memo LEXIS 425, 1991 T.C. Memo. 371
Docket Number: Docket No. 19194-90 Filed: 8/8/1991 |
| Cobb v. Commissioner , 62 T.C.M. 408 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 408, 1991 Tax Ct. Memo LEXIS 420, 1991 T.C. Memo. 376
Docket Number: Docket No. 19224-87 Filed: 8/8/1991 |
| Harris v. Commissioner , 62 T.C.M. 406 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 406, 1991 Tax Ct. Memo LEXIS 421, 1991 T.C. Memo. 375, 14 Employee Benefits Cas. (BNA) 1274
Docket Number: Docket No. 7674-89 Filed: 8/8/1991 |
| Keller v. Commissioner , 62 T.C.M. 401 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 401, 1991 Tax Ct. Memo LEXIS 423, 1991 T.C. Memo. 373, 56 Fair Empl. Prac. Cas. (BNA) 1067
Docket Number: Docket No. 6914-90 Filed: 8/8/1991 |
| Sea Sports Center, Inc. v. Commissioner , 62 T.C.M. 404 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 404, 1991 Tax Ct. Memo LEXIS 422, 1991 T.C. Memo. 374
Docket Number: Docket Nos. 26671-88, 26811-88 Filed: 8/8/1991 |
| Shaw v. Commissioner , 62 T.C.M. 396 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 396, 1991 Tax Ct. Memo LEXIS 424, 1991 T.C. Memo. 372
Docket Number: Docket No. 5219-89 Filed: 8/8/1991 |
| Bell Fed. Sav. & Loan Ass'n v. Commissioner , 62 T.C.M. 376 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 376, 1991 Tax Ct. Memo LEXIS 417, 1991 T.C. Memo. 368
Docket Number: Docket No. 11822-89 Filed: 8/7/1991 |
| Duhon v. Commissioner , 62 T.C.M. 382 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 382, 1991 Tax Ct. Memo LEXIS 418, 1991 T.C. Memo. 369
Docket Number: Docket No. 2407-89 Filed: 8/7/1991 |
| Wolfrum v. Commissioner , 62 T.C.M. 388 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 388, 1991 Tax Ct. Memo LEXIS 419, 1991 T.C. Memo. 370
Docket Number: Docket No. 7990-89 Filed: 8/7/1991 |
| Alexander v. Commissioner , 97 T.C. 244 ( 1991 ) |
|
Cite Numbers: 97 T.C. 244, 1991 U.S. Tax Ct. LEXIS 74, 97 T.C. No. 15
Docket Number: Docket No. 27679-89 Filed: 8/6/1991 |
| Bauder v. Commissioner , 62 T.C.M. 345 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 345, 1991 Tax Ct. Memo LEXIS 414, 1991 T.C. Memo. 365
Docket Number: Docket No. 9934-89 Filed: 8/6/1991 |
| Chagra v. Commissioner , 62 T.C.M. 347 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 347, 1991 Tax Ct. Memo LEXIS 415, 1991 T.C. Memo. 366
Docket Number: Docket No. 17826-85 Filed: 8/6/1991 |
| Corcoran v. Commissioner , 62 T.C.M. 370 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 370, 1991 Tax Ct. Memo LEXIS 416, 1991 T.C. Memo. 367
Docket Number: Docket No. 24118-88 Filed: 8/6/1991 |
| Garnac Grain Co. v. Commissioner , 62 T.C.M. 340 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 340, 1991 Tax Ct. Memo LEXIS 412, 1991 T.C. Memo. 363
Docket Number: Docket Nos. 35832-85, 8213-86, 7840-87, 7848-87 Filed: 8/6/1991 |
| Guilzon v. Commissioner , 97 T.C. 237 ( 1991 ) |
|
Cite Numbers: 97 T.C. 237, 1991 U.S. Tax Ct. LEXIS 73, 97 T.C. No. 14, 14 Employee Benefits Cas. (BNA) 1362
Docket Number: Docket No. 23402-90 Filed: 8/6/1991 |
| Malby v. Commissioner , 62 T.C.M. 343 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 343, 1991 Tax Ct. Memo LEXIS 413, 1991 T.C. Memo. 364
Docket Number: Docket Nos. 1155-89, 11453-89 Filed: 8/6/1991 |
| Baggett v. Commissioner , 62 T.C.M. 333 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 333, 1991 Tax Ct. Memo LEXIS 411, 1991 T.C. Memo. 362
Docket Number: Docket No. 14318-89 Filed: 8/5/1991 |
| Cashman v. Commissioner , 62 T.C.M. 322 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 322, 1991 Tax Ct. Memo LEXIS 408, 1991 T.C. Memo. 359
Docket Number: Docket No. 24384-89 Filed: 8/5/1991 |
| Citron v. Commissioner , 97 T.C. 200 ( 1991 ) |
|
Cite Numbers: 97 T.C. 200, 1991 U.S. Tax Ct. LEXIS 71, 97 T.C. No. 12
Docket Number: Docket No. 626-88 Filed: 8/5/1991 |
| Estate of Lennon v. Commissioner , 62 T.C.M. 326 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 326, 1991 Tax Ct. Memo LEXIS 409, 1991 T.C. Memo. 360
Docket Number: Docket No. 2230-89 Filed: 8/5/1991 |
| Gangel v. Commissioner , 62 T.C.M. 319 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 319, 1991 Tax Ct. Memo LEXIS 407, 1991 T.C. Memo. 358
Docket Number: Docket No. 4522-86 Filed: 8/5/1991 |
| Pietromonaco v. Commissioner , 62 T.C.M. 330 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 330, 1991 Tax Ct. Memo LEXIS 410, 1991 T.C. Memo. 361
Docket Number: Docket No. 6870-89 Filed: 8/5/1991 |
| Walt Disney, Inc. v. Commissioner , 97 T.C. 221 ( 1991 ) |
|
Cite Numbers: 97 T.C. 221, 1991 U.S. Tax Ct. LEXIS 72, 97 T.C. No. 13
Docket Number: Docket No. 35695-87 Filed: 8/5/1991 |
| Attardo v. Commissioner , 62 T.C.M. 313 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 313, 1991 Tax Ct. Memo LEXIS 406, 1991 T.C. Memo. 357
Docket Number: Docket No. 19732-88 Filed: 8/1/1991 |
| Underhill v. Commissioner , 62 T.C.M. 312 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 312, 1991 Tax Ct. Memo LEXIS 405, 1991 T.C. Memo. 356
Docket Number: Docket No. 18079-90 Filed: 8/1/1991 |