Menu:
Data Month:
- 1259 opinions
- 1146 opinions
- 1053 opinions
- 0957 opinions
- 0849 opinions
- 0755 opinions
- 0674 opinions
- 0545 opinions
- 0453 opinions
- 0367 opinions
- 0254 opinions
- 0163 opinions
| Doyle v. Commissioner , 74 T.C.M. 452 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 396, 74 T.C.M. 452, 1997 Tax Ct. Memo LEXIS 474
Docket Number: Docket No. 8309-96 Filed: 8/28/1997 |
| Mississippi State Univ. Alumni v. Commissioner , 74 T.C.M. 458 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 397, 74 T.C.M. 458, 1997 Tax Ct. Memo LEXIS 473
Docket Number: Docket No. 9043-95 Filed: 8/28/1997 |
| Madden v. Commissioner , 74 T.C.M. 440 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 395, 74 T.C.M. 440, 1997 Tax Ct. Memo LEXIS 472
Docket Number: Docket Nos. 6639-93, 6696-93, 6697-93, 6698-93, 6699-93 Filed: 8/27/1997 |
| Beauchamp v. Commissioner , 74 T.C.M. 425 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 393, 74 T.C.M. 425, 1997 Tax Ct. Memo LEXIS 470
Docket Number: Docket No. 7683-95 Filed: 8/26/1997 |
| Estate of Lehmann v. Commissioner , 74 T.C.M. 415 ( 1997 ) |
|
Cite Numbers: 74 T.C.M. 415, 1997 Tax Ct. Memo LEXIS 471, 1997 T.C. Memo. 392
Docket Number: Docket No. 1282-96 Filed: 8/26/1997 |
| Griffin v. Commissioner , 74 T.C.M. 433 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 394, 74 T.C.M. 433, 1997 Tax Ct. Memo LEXIS 469
Docket Number: Docket No. 18009-94 Filed: 8/26/1997 |
| Estate of Davenport v. Commissioner , 74 T.C.M. 405 ( 1997 ) |
|
Cite Numbers: 74 T.C.M. 405, 1997 Tax Ct. Memo LEXIS 468, 1997 T.C. Memo. 390
Docket Number: Docket Nos. 22900-94, 23011-94 Filed: 8/25/1997 |
| Pelletier v. Commissioner , 74 T.C.M. 412 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 391, 74 T.C.M. 412, 1997 Tax Ct. Memo LEXIS 467
Docket Number: Docket No. 15706-94 Filed: 8/25/1997 |
| Plante v. Commissioner , 74 T.C.M. 382 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 386, 74 T.C.M. 382, 1997 Tax Ct. Memo LEXIS 466
Docket Number: Docket No. 24341-95 Filed: 8/25/1997 |
| Reed v. Commissioner , 74 T.C.M. 391 ( 1997 ) |
|
Cite Numbers: 74 T.C.M. 391, 1997 Tax Ct. Memo LEXIS 464, 1997 T.C. Memo. 388
Docket Number: Docket No. 29376-91 Filed: 8/25/1997 |
| Weiner v. Commissioner , 74 T.C.M. 387 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 387, 74 T.C.M. 387, 1997 Tax Ct. Memo LEXIS 465
Docket Number: Docket No. 663-93 Filed: 8/25/1997 |
| Wittstadt v. Commissioner , 74 T.C.M. 396 ( 1997 ) |
|
Cite Numbers: 74 T.C.M. 396, 1997 Tax Ct. Memo LEXIS 463, 1997 T.C. Memo. 389
Docket Number: Docket No. 7123-93 Filed: 8/25/1997 |
| Jacoby v. Commissioner , 74 T.C.M. 369 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 384, 74 T.C.M. 369, 1997 Tax Ct. Memo LEXIS 461
Docket Number: Docket No. 7073-87 Filed: 8/21/1997 |
| Madigan v. Commissioner , 74 T.C.M. 366 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 383, 74 T.C.M. 366, 1997 Tax Ct. Memo LEXIS 460
Docket Number: Docket No. 20371-94 Filed: 8/21/1997 |
| Merino v. Commissioner , 74 T.C.M. 370 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 385, 74 T.C.M. 370, 1997 Tax Ct. Memo LEXIS 462
Docket Number: Docket No. 14555-85 Filed: 8/21/1997 |
| Boatner v. Commissioner , 74 T.C.M. 342 ( 1997 ) |
|
Cite Numbers: 74 T.C.M. 342, 1997 Tax Ct. Memo LEXIS 456, 1997 T.C. Memo. 379
Docket Number: Docket No. 15742-95 Filed: 8/20/1997 |
| Cameron W. Bommer Revocable Trust v. Commissioner , 74 T.C.M. 346 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 380, 74 T.C.M. 346, 1997 Tax Ct. Memo LEXIS 457
Docket Number: Docket Nos. 15484-94, 15485-94 Filed: 8/20/1997 |
| Loomis v. Commissioner , 74 T.C.M. 360 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 381, 74 T.C.M. 360, 1997 Tax Ct. Memo LEXIS 458
Docket Number: Docket No. 8748-95 Filed: 8/20/1997 |
| Mitchell v. Commissioner , 74 T.C.M. 362 ( 1997 ) |
|
Cite Numbers: 74 T.C.M. 362, 1997 Tax Ct. Memo LEXIS 459, 1997 T.C. Memo. 382
Docket Number: Docket No. 10147-95 Filed: 8/20/1997 |
| Cook v. Commissioner , 74 T.C.M. 339 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 378, 74 T.C.M. 339, 1997 Tax Ct. Memo LEXIS 449
Docket Number: Docket No. 26918-95 Filed: 8/19/1997 |
| Peterson v. Commissioner , 74 T.C.M. 335 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 377, 74 T.C.M. 335, 1997 Tax Ct. Memo LEXIS 448
Docket Number: Docket No. 4736-95 Filed: 8/19/1997 |
| Everage v. Commissioner , 74 T.C.M. 324 ( 1997 ) |
|
Cite Numbers: 74 T.C.M. 324, 1997 Tax Ct. Memo LEXIS 444, 1997 T.C. Memo. 373
Docket Number: Docket No. 2752-97 Filed: 8/18/1997 |
| Hanna & Assocs., P.C. v. Commissioner , 74 T.C.M. 331 ( 1997 ) |
|
Cite Numbers: 74 T.C.M. 331, 1997 Tax Ct. Memo LEXIS 447, 1997 T.C. Memo. 376
Docket Number: Docket No. 9716-96 Filed: 8/18/1997 |
| Ryan v. Commissioner , 74 T.C.M. 330 ( 1997 ) |
|
Cite Numbers: 74 T.C.M. 330, 1997 Tax Ct. Memo LEXIS 446, 1997 T.C. Memo. 375
Docket Number: Docket No. 10828-96 Filed: 8/18/1997 |
| Wade v. Commissioner , 74 T.C.M. 326 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 374, 74 T.C.M. 326, 1997 Tax Ct. Memo LEXIS 445
Docket Number: Docket Nos. 4623-94, 4703-94 Filed: 8/18/1997 |
| Bonty v. Commissioner , 74 T.C.M. 322 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 372, 74 T.C.M. 322, 1997 Tax Ct. Memo LEXIS 441
Docket Number: Docket Nos. 19640-96, 19641-96 Filed: 8/14/1997 |
| McCurley v. Commissioner , 74 T.C.M. 318 ( 1997 ) |
|
Cite Numbers: 74 T.C.M. 318, 1997 Tax Ct. Memo LEXIS 442, 1997 T.C. Memo. 371
Docket Number: Docket Nos. 10499-94, 10500-94 6557-95 Filed: 8/14/1997 |
| Vannier v. Commissioner , 74 T.C.M. 315 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 370, 74 T.C.M. 315, 1997 Tax Ct. Memo LEXIS 443
Docket Number: Docket No. 18536-95 Filed: 8/13/1997 |
| Connecticut Gen. Life Ins. Co. v. Commissioner , 109 T.C. 100 ( 1997 ) |
|
Cite Numbers: 109 T.C. 100, 1997 U.S. Tax Ct. LEXIS 56, 109 T.C. No. 5
Docket Number: Docket Nos. 21212-92, 21213-92 Filed: 8/12/1997 |
| Connecticut General Life Insurance Company v. Commissioner , 109 T.C. No. 5 ( 1997 ) |
|
Cite Numbers: 109 T.C. No. 5
Docket Number: 21212-92, 21213-92 Filed: 8/12/1997 |
| Caplan v. Commissioner , 74 T.C.M. 304 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 365, 74 T.C.M. 304, 1997 Tax Ct. Memo LEXIS 440
Docket Number: Docket No. 14899-94 Filed: 8/11/1997 |
| Estate of Spear v. Commissioner , 74 T.C.M. 305 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 366, 74 T.C.M. 305, 1997 Tax Ct. Memo LEXIS 439
Docket Number: Docket No. 3276-87 Filed: 8/11/1997 |
| Jones v. Commissioner , 74 T.C.M. 311 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 368, 74 T.C.M. 311, 1997 Tax Ct. Memo LEXIS 437
Docket Number: Docket No. 26934-95 Filed: 8/11/1997 |
| Sleeper v. Commissioner , 74 T.C.M. 309 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 367, 74 T.C.M. 309, 1997 Tax Ct. Memo LEXIS 438
Docket Number: Docket No. 9231-96 Filed: 8/11/1997 |
| Smee v. Commissioner , 74 T.C.M. 301 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 364, 74 T.C.M. 301, 1997 Tax Ct. Memo LEXIS 436
Docket Number: Docket No. 15958-97 Filed: 8/7/1997 |
| Cujas v. Commissioner , 74 T.C.M. 298 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 363, 74 T.C.M. 298, 1997 Tax Ct. Memo LEXIS 434
Docket Number: Docket No. 10476-96 Filed: 8/6/1997 |
| Estate of Soberdash v. Commissioner , 74 T.C.M. 295 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 362, 74 T.C.M. 295, 1997 Tax Ct. Memo LEXIS 433
Docket Number: Docket No. 23849-95 Filed: 8/6/1997 |
| Hough v. Commissioner , 74 T.C.M. 293 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 361, 74 T.C.M. 293, 1997 Tax Ct. Memo LEXIS 432
Docket Number: Docket No. 12228-95 Filed: 8/6/1997 |
| Tricon Metals & Servs. v. Commissioner , 74 T.C.M. 287 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 360, 74 T.C.M. 287, 1997 Tax Ct. Memo LEXIS 431
Docket Number: Docket No. 4963-95 Filed: 8/6/1997 |
| Banat v. Commissioner , 109 T.C. 92 ( 1997 ) |
|
Cite Numbers: 109 T.C. 92, 1997 U.S. Tax Ct. LEXIS 54, 109 T.C. No. 3
Docket Number: Docket No. 2237-97 Filed: 8/5/1997 |
| Hamm v. Commissioner , 74 T.C.M. 279 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 358, 74 T.C.M. 279, 1997 Tax Ct. Memo LEXIS 450
Docket Number: Docket No. 2400-96 Filed: 8/5/1997 |
| Keegan v. Commissioner , 74 T.C.M. 284 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 359, 74 T.C.M. 284, 1997 Tax Ct. Memo LEXIS 451
Docket Number: Docket No. 3458-96 Filed: 8/5/1997 |
| Marvin L. White and Phyllis White v. Commissioner , 109 T.C. No. 4 ( 1997 ) |
|
Cite Numbers: 109 T.C. No. 4
Docket Number: 20635-96 Filed: 8/5/1997 |
| Robert and Marie Banat v. Commissioner , 109 T.C. No. 3 ( 1997 ) |
|
Cite Numbers: 109 T.C. No. 3
Docket Number: 2237-97 Filed: 8/5/1997 |
| White v. Commissioner , 109 T.C. 96 ( 1997 ) |
|
Cite Numbers: 1997 U.S. Tax Ct. LEXIS 55, 109 T.C. No. 4, 109 T.C. 96
Docket Number: Docket No. 20635-96 Filed: 8/5/1997 |
| Adams v. Commissioner , 74 T.C.M. 277 ( 1997 ) |
|
Cite Numbers: 74 T.C.M. 277, 1997 Tax Ct. Memo LEXIS 427, 1997 T.C. Memo. 357
Docket Number: Docket No. 17020-96 Filed: 8/4/1997 |
| Correra v. Commissioner , 74 T.C.M. 273 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 356, 74 T.C.M. 273, 1997 Tax Ct. Memo LEXIS 428
Docket Number: Docket No. 18240-95 Filed: 8/4/1997 |
| Driggers v. Commissioner , 74 T.C.M. 267 ( 1997 ) |
|
Cite Numbers: 74 T.C.M. 267, 1997 Tax Ct. Memo LEXIS 430, 1997 T.C. Memo. 354
Docket Number: Docket No. 22703-94 Filed: 8/4/1997 |
| Golden v. Commissioner , 74 T.C.M. 272 ( 1997 ) |
|
Cite Numbers: 1997 T.C. Memo. 355, 74 T.C.M. 272, 1997 Tax Ct. Memo LEXIS 429
Docket Number: Docket No. 21417-96 Filed: 8/4/1997 |