Smith v. Commissioner , 84 T.C. 889 ( 1985 )


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Document Info

Docket Number: Docket No. 26787-82

Citation Numbers: 84 T.C. 889, 1985 U.S. Tax Ct. LEXIS 77, 84 T.C. No. 58

Judges: Tannenwald

Filed Date: 5/20/1985

Precedential Status: Precedential

Modified Date: 10/19/2024

Authorities (17)

Danoff v. United States , 499 F. Supp. 20 ( 1979 )

Leward Cotton Mills, Inc. v. Commissioner of Internal ... , 245 F.2d 314 ( 1957 )

Commissioner v. Tufts , 103 S. Ct. 1826 ( 1983 )

John A. Laney and Jeanine Laney v. Commissioner of Internal ... , 674 F.2d 342 ( 1982 )

cecil-r-richardson-and-doris-c-richardson-george-schneider-jr-and-mary , 693 F.2d 1189 ( 1982 )

William M. Reese and Catholeen Reese v. Commissioner of ... , 615 F.2d 226 ( 1980 )

Jacob Abdalla and Mary T. Abdalla v. Commissioner of ... , 647 F.2d 487 ( 1981 )

Benjamin Raphan and Myrna Raphan v. The United States , 759 F.2d 879 ( 1985 )

N. F. Testor v. Commissioner of Internal Revenue , 327 F.2d 788 ( 1964 )

Mason v. United States , 453 F. Supp. 845 ( 1978 )

Deputy, Administratrix v. Du Pont , 60 S. Ct. 363 ( 1940 )

Lloyd W. Golder, Jr. And Esther Golder v. Commissioner of ... , 604 F.2d 34 ( 1979 )

Yasuna v. Miller , 1979 D.C. App. LEXIS 309 ( 1979 )

Marshall Long and Betty C. Long v. Commissioner of Internal ... , 660 F.2d 416 ( 1981 )

Joseph E. Walther and Mary Margaret Walther v. Commissioner ... , 316 F.2d 708 ( 1963 )

bb-rider-corporation-v-commissioner-of-internal-revenue-benjamin-and , 725 F.2d 945 ( 1984 )

Emmette L. Barran and Martha Barran v. Commissioner of ... , 334 F.2d 58 ( 1964 )

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Cited By (20)

Kudo v. Comm'r , 76 T.C.M. 817 ( 1998 )

Luiz v. Commisioner , 87 T.C.M. 838 ( 2004 )

HACKLEY v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 19 ( 2002 )

Smith v. Commissioner , 91 T.C. 733 ( 1988 )

Uslu v. Commissioner , 74 T.C.M. 1376 ( 1997 )

Gray v. Comm'r , 2006 Tax Ct. Summary LEXIS 71 ( 2006 )

SEGGERMAN FARMS, INC. v. COMMISSIONER , 81 T.C.M. 1543 ( 2001 )

Hall v. Commissioner , 71 T.C.M. 1869 ( 1996 )

MONTOYA v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 110 ( 2003 )

BLAKE v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 92 ( 2004 )

Abarca v. Comm'r , 104 T.C.M. 228 ( 2012 )

Griggs v. Comm'r , 105 T.C.M. 1004 ( 2013 )

William F. Owen, Jr. Gretchen K. Owen v. Commissioner ... , 881 F.2d 832 ( 1989 )

Blanche v. Commissioner , 81 T.C.M. 1301 ( 2001 )

Dakotah Hills Offices Ltd. Pshp. v. Commissioner , 75 T.C.M. 2122 ( 1998 )

Johnson v. Comm'r , 2009 Tax Ct. Summary LEXIS 122 ( 2009 )

Wheeler v. Comm'r , 2011 Tax Ct. Summary LEXIS 78 ( 2011 )

Adams v. Comm'r , 99 T.C.M. 1305 ( 2010 )

Coleman v. Comm'r , 2009 Tax Ct. Summary LEXIS 17 ( 2009 )

Peracchi v. Commissioner , 71 T.C.M. 2830 ( 1996 )

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