Menu:
Data Month:
- 1241 opinions
- 1148 opinions
- 1050 opinions
- 0953 opinions
- 0860 opinions
- 0751 opinions
- 0660 opinions
- 0555 opinions
- 0461 opinions
- 0375 opinions
- 0263 opinions
- 0140 opinions
| Babcock v. Commissioner , 71 T.C.M. 2257 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 89, 71 T.C.M. 2257, 1996 Tax Ct. Memo LEXIS 88
Docket Number: Docket No. 19980-93. Filed: 2/29/1996 |
| Barnett Banks of Florida, Inc. and Subsidiaries v. Commissioner , 106 T.C. No. 4 ( 1996 ) |
|
Cite Numbers: 106 T.C. No. 4
Docket Number: 16295-93 Filed: 2/29/1996 |
| Barnett Banks v. Commissioner , 106 T.C. 103 ( 1996 ) |
|
Cite Numbers: 1996 U.S. Tax Ct. LEXIS 4, 106 T.C. No. 4, 106 T.C. 103
Docket Number: Docket No. 16295-93. Filed: 2/29/1996 |
| Estate of Clack v. Commissioner , 106 T.C. 131 ( 1996 ) |
|
Cite Numbers: 106 T.C. 131, 1996 U.S. Tax Ct. LEXIS 6, 106 T.C. No. 6
Docket Number: Docket No. 12557-91. Filed: 2/29/1996 |
| Estate of Willis Edward Clack, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative v. Commissioner , 106 T.C. No. 6 ( 1996 ) |
|
Cite Numbers: 106 T.C. No. 6
Docket Number: 12557-91 Filed: 2/29/1996 |
| Rabenhorst v. Commissioner , 71 T.C.M. 2271 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 92, 71 T.C.M. 2271, 1996 Tax Ct. Memo LEXIS 91
Docket Number: Docket No. 23931-93. Filed: 2/29/1996 |
| Schwartz v. Commissioner , 71 T.C.M. 2253 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 88, 71 T.C.M. 2253, 1996 Tax Ct. Memo LEXIS 87
Docket Number: Docket Nos. 19269-92, 7275-93. Filed: 2/29/1996 |
| Sharer v. Commissioner , 71 T.C.M. 2266 ( 1996 ) |
|
Cite Numbers: 71 T.C.M. 2266, 1996 Tax Ct. Memo LEXIS 90, 1996 T.C. Memo. 91
Docket Number: Docket Nos. 22562-92, 13219-93. Filed: 2/29/1996 |
| Sharer v. Commissioner , 71 T.C.M. 2261 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 90, 71 T.C.M. 2261, 1996 Tax Ct. Memo LEXIS 89
Docket Number: Docket No. 25855-91. Filed: 2/29/1996 |
| Signet Banking Corp. v. Commissioner , 106 T.C. 117 ( 1996 ) |
|
Cite Numbers: 106 T.C. 117, 1996 U.S. Tax Ct. LEXIS 5, 106 T.C. No. 5
Docket Number: Docket No. 7887-92. Filed: 2/29/1996 |
| Signet Banking Corporation v. Commissioner , 106 T.C. No. 5 ( 1996 ) |
|
Cite Numbers: 106 T.C. No. 5
Docket Number: 7887-92 Filed: 2/29/1996 |
| Leslie v. Commissioner , 71 T.C.M. 2233 ( 1996 ) |
|
Cite Numbers: 71 T.C.M. 2233, 1996 Tax Ct. Memo LEXIS 85, 1996 T.C. Memo. 86
Docket Number: Docket No. 9814-87. Filed: 2/28/1996 |
| McDonald v. Commissioner , 71 T.C.M. 2244 ( 1996 ) |
|
Cite Numbers: 71 T.C.M. 2244, 1996 Tax Ct. Memo LEXIS 84, 1996 T.C. Memo. 87
Docket Number: Docket Nos. 13218-93, 13220-93. Filed: 2/28/1996 |
| Wesselman v. Commissioner , 71 T.C.M. 2231 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 85, 71 T.C.M. 2231, 1996 Tax Ct. Memo LEXIS 86
Docket Number: Docket No. 10505-95. Filed: 2/28/1996 |
| Reimann v. Commissioner , 71 T.C.M. 2216 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 84, 71 T.C.M. 2216, 1996 Tax Ct. Memo LEXIS 83
Docket Number: Docket Nos. 9915-86, 35003-86, 3398-92, 13892-92. Filed: 2/27/1996 |
| Droz v. Commissioner , 71 T.C.M. 2204 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 81, 71 T.C.M. 2204, 1996 Tax Ct. Memo LEXIS 80
Docket Number: Docket No. 25672-93. Filed: 2/26/1996 |
| Fox v. Commissioner , 71 T.C.M. 2195 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 79, 71 T.C.M. 2195, 1996 Tax Ct. Memo LEXIS 78
Docket Number: Docket Nos. 19361-89, 16560-90. Filed: 2/26/1996 |
| Joseph v. Commissioner , 71 T.C.M. 2187 ( 1996 ) |
|
Cite Numbers: 71 T.C.M. 2187, 1996 Tax Ct. Memo LEXIS 76, 1996 T.C. Memo. 77
Docket Number: Docket No. 7574-95. Filed: 2/26/1996 |
| Maschmeyer's Nursery v. Commissioner , 71 T.C.M. 2188 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 78, 71 T.C.M. 2188, 1996 Tax Ct. Memo LEXIS 79
Docket Number: Docket No. 22315-94. Filed: 2/26/1996 |
| Risner v. Commissioner , 71 T.C.M. 2210 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 82, 71 T.C.M. 2210, 1996 Tax Ct. Memo LEXIS 82
Docket Number: Docket No. 18494-95. Filed: 2/26/1996 |
| Tate & Lyle v. Commissioner , 71 T.C.M. 2200 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 80, 71 T.C.M. 2200, 1996 Tax Ct. Memo LEXIS 77
Docket Number: Docket Nos. 26352-93, 16170-94. Filed: 2/26/1996 |
| Whitmer v. Commissioner , 71 T.C.M. 2213 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 83, 71 T.C.M. 2213, 1996 Tax Ct. Memo LEXIS 81
Docket Number: Docket No. 1135-95. Filed: 2/26/1996 |
| Atlantic Mut. Ins. Co. v. Commissioner , 71 T.C.M. 2154 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 75, 71 T.C.M. 2154, 1996 Tax Ct. Memo LEXIS 70
Docket Number: Docket No. 25767-93. Filed: 2/22/1996 |
| Berger v. Commissioner , 71 T.C.M. 2160 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 76, 71 T.C.M. 2160, 1996 Tax Ct. Memo LEXIS 71
Docket Number: Docket Nos. 2464-93, 3130-93, 3133-93. Filed: 2/22/1996 |
| Vander Heide v. Commissioner , 71 T.C.M. 2151 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 74, 71 T.C.M. 2151, 1996 Tax Ct. Memo LEXIS 69
Docket Number: Docket No. 13745-95. Filed: 2/22/1996 |
| Baugh v. Commissioner , 71 T.C.M. 2140 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 70, 71 T.C.M. 2140, 1996 Tax Ct. Memo LEXIS 72
Docket Number: Docket No. 12366-94 Filed: 2/21/1996 |
| Fritz v. Commissioner , 71 T.C.M. 2148 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 73, 71 T.C.M. 2148, 1996 Tax Ct. Memo LEXIS 75
Docket Number: Docket No. 26389-93 Filed: 2/21/1996 |
| Hall v. Commissioner , 71 T.C.M. 2144 ( 1996 ) |
|
Cite Numbers: 71 T.C.M. 2144, 1996 Tax Ct. Memo LEXIS 73, 1996 T.C. Memo. 71
Docket Number: Docket No. 6300-94 Filed: 2/21/1996 |
| Meserve Drilling Partners v. Commissioner , 71 T.C.M. 2146 ( 1996 ) |
|
Cite Numbers: 71 T.C.M. 2146, 1996 Tax Ct. Memo LEXIS 74, 1996 T.C. Memo. 72
Docket Number: Docket Nos. 19262-86, 19904-86 Filed: 2/21/1996 |
| Alumni Ass'n of the Univ. of Or. v. Commissioner , 71 T.C.M. 2093 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 63, 71 T.C.M. 2093, 1996 Tax Ct. Memo LEXIS 141
Docket Number: Docket No 2132-94 Filed: 2/20/1996 |
| Ballard v. Commissioner , 71 T.C.M. 2120 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 68, 71 T.C.M. 2120, 1996 Tax Ct. Memo LEXIS 146
Docket Number: Docket No. 10333-94 Filed: 2/20/1996 |
| Callahan v. Commissioner , 71 T.C.M. 2103 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 65, 71 T.C.M. 2103, 1996 Tax Ct. Memo LEXIS 143
Docket Number: Docket No. 4863-94 Filed: 2/20/1996 |
| Harrell v. Commissioner , 71 T.C.M. 2100 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 64, 71 T.C.M. 2100, 1996 Tax Ct. Memo LEXIS 142
Docket Number: Docket No. 7339-95 Filed: 2/20/1996 |
| Pearson v. Commissioner , 71 T.C.M. 2109 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 66, 71 T.C.M. 2109, 1996 Tax Ct. Memo LEXIS 144
Docket Number: Docket No. 14580-92 Filed: 2/20/1996 |
| Ranciato v. Commissioner , 71 T.C.M. 2116 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 67, 71 T.C.M. 2116, 1996 Tax Ct. Memo LEXIS 145
Docket Number: Docket No. 27159-91 Filed: 2/20/1996 |
| Silverman v. Commissioner , 71 T.C.M. 2127 ( 1996 ) |
|
Cite Numbers: 71 T.C.M. 2127, 1996 Tax Ct. Memo LEXIS 147, 1996 T.C. Memo. 69
Docket Number: Docket No. 20324-89 Filed: 2/20/1996 |
| Bausch & Lomb v. Commissioner , 71 T.C.M. 2031 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 57, 71 T.C.M. 2031, 1996 Tax Ct. Memo LEXIS 64
Docket Number: Docket Nos. 13983-91, 1215-92. Filed: 2/15/1996 |
| Edmiston v. Commissioner , 71 T.C.M. 2086 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 60, 71 T.C.M. 2086, 1996 Tax Ct. Memo LEXIS 61
Docket Number: Docket No. 1760-94. Filed: 2/15/1996 |
| Meriano v. Commissioner , 71 T.C.M. 2060 ( 1996 ) |
|
Cite Numbers: 71 T.C.M. 2060, 1996 Tax Ct. Memo LEXIS 63, 1996 T.C. Memo. 58
Docket Number: Docket No. 26622-81. Filed: 2/15/1996 |
| Murphy v. Commissioner , 71 T.C.M. 2080 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 59, 71 T.C.M. 2080, 1996 Tax Ct. Memo LEXIS 62
Docket Number: Docket No. 18348-93. Filed: 2/15/1996 |
| Schneller v. Commissioner , 71 T.C.M. 2089 ( 1996 ) |
|
Cite Numbers: 71 T.C.M. 2089, 1996 Tax Ct. Memo LEXIS 59, 1996 T.C. Memo. 62
Docket Number: Docket No. 497-94. Filed: 2/15/1996 |
| Taub v. Commissioner , 71 T.C.M. 2087 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 61, 71 T.C.M. 2087, 1996 Tax Ct. Memo LEXIS 60
Docket Number: Docket No. 14117-94. Filed: 2/15/1996 |
| Chapin v. Commissioner , 71 T.C.M. 2027 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 56, 71 T.C.M. 2027, 1996 Tax Ct. Memo LEXIS 68
Docket Number: Docket No. 12106-94 Filed: 2/14/1996 |
| Hodgkins v. Commissioner , 71 T.C.M. 2017 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 53, 71 T.C.M. 2017, 1996 Tax Ct. Memo LEXIS 65
Docket Number: Docket No. 20551-93 Filed: 2/14/1996 |
| Jackson v. Commissioner , 71 T.C.M. 2022 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 54, 71 T.C.M. 2022, 1996 Tax Ct. Memo LEXIS 66
Docket Number: Docket No. 16441-94 Filed: 2/14/1996 |
| James H. Swanson and Josephine A. Swanson v. Commissioner , 106 T.C. No. 3 ( 1996 ) |
|
Cite Numbers: 106 T.C. No. 3
Docket Number: 21203-92 Filed: 2/14/1996 |
| Nelson v. Commissioner , 71 T.C.M. 2025 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 55, 71 T.C.M. 2025, 1996 Tax Ct. Memo LEXIS 67
Docket Number: Docket No. 733-95 Filed: 2/14/1996 |
| Swanson v. Commissioner , 106 T.C. 76 ( 1996 ) |
|
Cite Numbers: 106 T.C. 76, 1996 U.S. Tax Ct. LEXIS 3, 106 T.C. No. 3
Docket Number: Docket No. 21203-92 Filed: 2/14/1996 |
| Chandler v. Commissioner , 71 T.C.M. 2007 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 51, 71 T.C.M. 2007, 1996 Tax Ct. Memo LEXIS 56
Docket Number: Docket No. 1564-94. Filed: 2/13/1996 |
| Estate of Cloutier v. Commissioner , 71 T.C.M. 2001 ( 1996 ) |
|
Cite Numbers: 71 T.C.M. 2001, 1996 Tax Ct. Memo LEXIS 58, 1996 T.C. Memo. 49
Docket Number: Docket No. 8905-94. Filed: 2/13/1996 |
| King v. Commissioner , 71 T.C.M. 2014 ( 1996 ) |
|
Cite Numbers: 71 T.C.M. 2014, 1996 Tax Ct. Memo LEXIS 55, 1996 T.C. Memo. 52
Docket Number: Docket No. 1161-94. Filed: 2/13/1996 |
| Webb v. Commissioner , 71 T.C.M. 2004 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 50, 71 T.C.M. 2004, 1996 Tax Ct. Memo LEXIS 57
Docket Number: Docket No. 10322-94. Filed: 2/13/1996 |
| Dawson v. Commissioner , 71 T.C.M. 1982 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 45, 71 T.C.M. 1982, 1996 Tax Ct. Memo LEXIS 54
Docket Number: Docket No. 25220-93. Filed: 2/12/1996 |
| Lanigan v. Commissioner , 71 T.C.M. 1996 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 48, 71 T.C.M. 1996, 1996 Tax Ct. Memo LEXIS 51
Docket Number: Docket No. 5735-94. Filed: 2/12/1996 |
| McPike v. Commissioner , 71 T.C.M. 1988 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 46, 71 T.C.M. 1988, 1996 Tax Ct. Memo LEXIS 53
Docket Number: Docket No. 16752-87. Filed: 2/12/1996 |
| Sindik v. Commissioner , 71 T.C.M. 1994 ( 1996 ) |
|
Cite Numbers: 71 T.C.M. 1994, 1996 Tax Ct. Memo LEXIS 52, 1996 T.C. Memo. 47
Docket Number: Docket No. 11487-94. Filed: 2/12/1996 |
| Eldridge v. Commissioner , 71 T.C.M. 1980 ( 1996 ) |
|
Cite Numbers: 71 T.C.M. 1980, 1996 Tax Ct. Memo LEXIS 42, 1996 T.C. Memo. 44
Docket Number: Docket No. 28087-92. Filed: 2/8/1996 |
| Brown v. Commissioner , 71 T.C.M. 1974 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 43, 71 T.C.M. 1974, 1996 Tax Ct. Memo LEXIS 40
Docket Number: Docket No. 6830-94. Filed: 2/6/1996 |
| Silver v. Commissioner , 71 T.C.M. 1972 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 42, 71 T.C.M. 1972, 1996 Tax Ct. Memo LEXIS 41
Docket Number: Docket No. 2057-94. Filed: 2/6/1996 |
| Hoffpauir v. Commissioner , 71 T.C.M. 1968 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 41, 71 T.C.M. 1968, 1996 Tax Ct. Memo LEXIS 38
Docket Number: Docket No. 6475-87. Filed: 2/5/1996 |
| Stewart v. Commissioner , 71 T.C.M. 1966 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 40, 71 T.C.M. 1966, 1996 Tax Ct. Memo LEXIS 39
Docket Number: Docket No. 2981-94. Filed: 2/5/1996 |
| French v. Commissioner , 71 T.C.M. 1956 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 38, 71 T.C.M. 1956, 1996 Tax Ct. Memo LEXIS 36
Docket Number: Docket No. 3265-94. Filed: 2/1/1996 |
| Wilkinson v. Commissioner , 71 T.C.M. 1959 ( 1996 ) |
|
Cite Numbers: 1996 T.C. Memo. 39, 71 T.C.M. 1959, 1996 Tax Ct. Memo LEXIS 37
Docket Number: Docket No. 14862-93. Filed: 2/1/1996 |