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- 1140 opinions
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| Agnellino v. Commissioner , 20 T.C.M. 100 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 100, 1961 Tax Ct. Memo LEXIS 318, 1961 T.C. Memo. 22
Docket Number: Docket No. 79726. Filed: 1/31/1961 Last Modified: 11/21/2020 |
| American Spring & Wire Specialty Co. v. Commissioner , 20 T.C.M. 116 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 116, 1961 Tax Ct. Memo LEXIS 322, 1961 T.C. Memo. 26
Docket Number: Docket No. 72374. Filed: 1/31/1961 Last Modified: 11/20/2020 |
| Army Times Sales Co. v. Commissioner , 35 T.C. 688 ( 1961 ) |
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Cite Numbers: 35 T.C. 688
Docket Number: Docket Nos. 71150, 71151 Filed: 1/31/1961 Last Modified: 10/19/2024 |
| Army Times Sales Co. v. Commissioner , 35 T.C. 688 ( 1961 ) |
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Cite Numbers: 35 T.C. 688, 1961 U.S. Tax Ct. LEXIS 233
Docket Number: Docket Nos. 71150, 71151 Filed: 1/31/1961 Last Modified: 10/19/2024 |
| Berner v. Commissioner , 20 T.C.M. 107 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 107, 1961 Tax Ct. Memo LEXIS 319, 1961 T.C. Memo. 23
Docket Number: Docket Nos. 78937 and 84191. Filed: 1/31/1961 Last Modified: 11/20/2020 |
| Boe v. Commissioner , 35 T.C. 720 ( 1961 ) |
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Cite Numbers: 35 T.C. 720, 1961 U.S. Tax Ct. LEXIS 237
Docket Number: Docket No. 73825 Filed: 1/31/1961 Last Modified: 10/19/2024 |
| Brighton Recreations, Inc. v. Commissioner , 20 T.C.M. 127 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 127, 1961 Tax Ct. Memo LEXIS 325, 1961 T.C. Memo. 29
Docket Number: Docket No. 72172. Filed: 1/31/1961 Last Modified: 11/21/2020 |
| Consolidated Gas & Equipment Co. v. Commissioner , 35 T.C. 675 ( 1961 ) |
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Cite Numbers: 35 T.C. 675, 1961 U.S. Tax Ct. LEXIS 231
Docket Number: Docket No. 77627 Filed: 1/31/1961 Last Modified: 10/19/2024 |
| Dillard v. Commissioner , 20 T.C.M. 137 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 137, 1961 Tax Ct. Memo LEXIS 326, 1961 T.C. Memo. 30
Docket Number: Docket No. 78915. Filed: 1/31/1961 Last Modified: 11/20/2020 |
| Dunham v. Commissioner , 35 T.C. 705 ( 1961 ) |
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Cite Numbers: 35 T.C. 705, 1961 U.S. Tax Ct. LEXIS 234
Docket Number: Docket No. 74183 Filed: 1/31/1961 Last Modified: 10/19/2024 |
| Estate of Russek v. Commissioner , 20 T.C.M. 123 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 123, 1961 Tax Ct. Memo LEXIS 324, 1961 T.C. Memo. 28
Docket Number: Docket Nos. 71196, 71231. Filed: 1/31/1961 Last Modified: 11/20/2020 |
| Irving-Kolmar Corp. v. Commissioner , 35 T.C. 712 ( 1961 ) |
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Cite Numbers: 35 T.C. 712, 1961 U.S. Tax Ct. LEXIS 235
Docket Number: Docket No. 88967 Filed: 1/31/1961 Last Modified: 10/19/2024 |
| Pollnow v. Commissioner , 35 T.C. 715 ( 1961 ) |
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Cite Numbers: 35 T.C. 715, 1961 U.S. Tax Ct. LEXIS 236
Docket Number: Docket No. 82182 Filed: 1/31/1961 Last Modified: 10/19/2024 |
| Simon v. Commissioner , 20 T.C.M. 112 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 112, 1961 Tax Ct. Memo LEXIS 321, 1961 T.C. Memo. 25
Docket Number: Docket No. 77546. Filed: 1/31/1961 Last Modified: 11/20/2020 |
| Stephenson v. Commissioner , 20 T.C.M. 118 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 118, 1961 Tax Ct. Memo LEXIS 323, 1961 T.C. Memo. 27
Docket Number: Docket No. 74620. Filed: 1/31/1961 Last Modified: 11/21/2020 |
| Wattley v. Commissioner , 20 T.C.M. 111 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 111, 1961 Tax Ct. Memo LEXIS 320, 1961 T.C. Memo. 24
Docket Number: Docket No. 62297. Filed: 1/31/1961 Last Modified: 11/21/2020 |
| Williams v. Commissioner , 35 T.C. 685 ( 1961 ) |
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Cite Numbers: 35 T.C. 685, 1961 U.S. Tax Ct. LEXIS 232
Docket Number: Docket No. 70187 Filed: 1/31/1961 Last Modified: 10/19/2024 |
| Guglielmetti v. Commissioner , 35 T.C. 668 ( 1961 ) |
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Cite Numbers: 1961 U.S. Tax Ct. LEXIS 239, 35 T.C. 668
Docket Number: Docket No. 76118 Filed: 1/30/1961 Last Modified: 10/19/2024 |
| Kaufman v. Commissioner , 35 T.C. 663 ( 1961 ) |
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Cite Numbers: 1961 U.S. Tax Ct. LEXIS 238, 35 T.C. 663
Docket Number: Docket No. 68587 Filed: 1/30/1961 Last Modified: 10/19/2024 |
| Langeloth Townsite Co. v. Commissioner , 20 T.C.M. 91 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 91, 1961 Tax Ct. Memo LEXIS 327, 1961 T.C. Memo. 21
Docket Number: Docket Nos. 71279, 71287. Filed: 1/30/1961 Last Modified: 11/20/2020 |
| Bialock v. Commissioner , 35 T.C. 649 ( 1961 ) |
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Cite Numbers: 1961 U.S. Tax Ct. LEXIS 240, 35 T.C. 649
Docket Number: Docket No. 72360 Filed: 1/27/1961 Last Modified: 10/19/2024 |
| Estate of Melnik v. Commissioner , 20 T.C.M. 74 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 74, 1961 Tax Ct. Memo LEXIS 328, 1961 T.C. Memo. 18
Docket Number: Docket No. 77607. Filed: 1/27/1961 Last Modified: 11/20/2020 |
| Herter v. Commissioner , 20 T.C.M. 78 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 78, 1961 Tax Ct. Memo LEXIS 329, 1961 T.C. Memo. 19
Docket Number: Docket No. 69712. Filed: 1/27/1961 Last Modified: 11/20/2020 |
| Kirsch v. Commissioner , 20 T.C.M. 89 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 89, 1961 Tax Ct. Memo LEXIS 330, 1961 T.C. Memo. 20
Docket Number: Docket Nos. 77482-77484. Filed: 1/27/1961 Last Modified: 11/21/2020 |
| Greystone Granite Quarries, Inc. v. Commissioner , 20 T.C.M. 66 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 66, 1961 Tax Ct. Memo LEXIS 332, 1961 T.C. Memo. 16
Docket Number: Docket No. 80333. Filed: 1/26/1961 Last Modified: 11/20/2020 |
| International Color Gravure, Inc. v. Commissioner , 20 T.C.M. 61 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 61, 1961 Tax Ct. Memo LEXIS 331, 1961 T.C. Memo. 15
Docket Number: Docket No. 71655. Filed: 1/26/1961 Last Modified: 11/21/2020 |
| Miller v. Commissioner , 35 T.C. 631 ( 1961 ) |
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Cite Numbers: 35 T.C. 631
Docket Number: Docket No. 71569 Filed: 1/26/1961 Last Modified: 10/19/2024 |
| Miller v. Comm'r , 35 T.C. 631 ( 1961 ) |
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Cite Numbers: 35 T.C. 631, 1961 U.S. Tax Ct. LEXIS 241
Docket Number: Docket No. 71569 Filed: 1/26/1961 Last Modified: 10/19/2024 |
| Starrels v. Commissioner , 35 T.C. 646 ( 1961 ) |
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Cite Numbers: 35 T.C. 646, 1961 U.S. Tax Ct. LEXIS 242
Docket Number: Docket No. 77031 Filed: 1/26/1961 Last Modified: 10/19/2024 |
| Weinfeld v. Commissioner , 20 T.C.M. 70 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 70, 1961 Tax Ct. Memo LEXIS 333, 1961 T.C. Memo. 17
Docket Number: Docket No. 70346. Filed: 1/26/1961 Last Modified: 11/20/2020 |
| Freund v. Commissioner , 35 T.C. 629 ( 1961 ) |
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Cite Numbers: 1961 U.S. Tax Ct. LEXIS 243, 35 T.C. 629
Docket Number: Docket No. 71722 Filed: 1/25/1961 Last Modified: 10/19/2024 |
| Wollar v. Commissioner , 20 T.C.M. 59 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 59, 1961 Tax Ct. Memo LEXIS 334, 1961 T.C. Memo. 14
Docket Number: Docket No. 81199. Filed: 1/25/1961 Last Modified: 11/21/2020 |
| Almac's, Inc. v. Commissioner , 20 T.C.M. 56 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 56, 1961 Tax Ct. Memo LEXIS 336, 1961 T.C. Memo. 13
Docket Number: Docket No. 78386. Filed: 1/24/1961 Last Modified: 11/20/2020 |
| Estate of Pridmore v. Commissioner , 20 T.C.M. 47 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 47, 1961 Tax Ct. Memo LEXIS 335, 1961 T.C. Memo. 12
Docket Number: Docket No. 72022. Filed: 1/24/1961 Last Modified: 11/20/2020 |
| Ferrer v. Commissioner , 35 T.C. 617 ( 1961 ) |
|
Cite Numbers: 1961 U.S. Tax Ct. LEXIS 245, 35 T.C. 617
Docket Number: Docket No. 70957 Filed: 1/24/1961 Last Modified: 10/19/2024 |
| Real Estate Corp. v. Commissioner , 35 T.C. 610 ( 1961 ) |
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Cite Numbers: 35 T.C. 610, 1961 U.S. Tax Ct. LEXIS 244
Docket Number: Docket No. 69418 Filed: 1/24/1961 Last Modified: 10/19/2024 |
| Dodd v. Commissioner , 20 T.C.M. 37 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 37, 1961 Tax Ct. Memo LEXIS 338, 1961 T.C. Memo. 8
Docket Number: Docket No. 80733. Filed: 1/23/1961 Last Modified: 11/21/2020 |
| Humphreys v. Commissioner , 20 T.C.M. 41 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 41, 1961 Tax Ct. Memo LEXIS 339, 1961 T.C. Memo. 9
Docket Number: Docket No. 77861. Filed: 1/23/1961 Last Modified: 11/21/2020 |
| Krych v. Commissioner , 20 T.C.M. 44 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 44, 1961 Tax Ct. Memo LEXIS 341, 1961 T.C. Memo. 11
Docket Number: Docket No. 71879. Filed: 1/23/1961 Last Modified: 11/21/2020 |
| Seagraves v. Commissioner , 20 T.C.M. 34 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 34, 1961 Tax Ct. Memo LEXIS 337, 1961 T.C. Memo. 7
Docket Number: Docket No. 71909. Filed: 1/23/1961 Last Modified: 11/20/2020 |
| Silver v. Commissioner , 20 T.C.M. 32 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 32, 1961 Tax Ct. Memo LEXIS 342, 1961 T.C. Memo. 6
Docket Number: Docket No. 72005. Filed: 1/19/1961 Last Modified: 11/21/2020 |
| Crane Mills v. Commissioner , 35 T.C. 580 ( 1961 ) |
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Cite Numbers: 35 T.C. 580, 1961 U.S. Tax Ct. LEXIS 248
Docket Number: Docket Nos. 28390, 41544 Filed: 1/18/1961 Last Modified: 10/19/2024 |
| Cranley v. Commissioner , 20 T.C.M. 20 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 20, 1961 Tax Ct. Memo LEXIS 343, 1961 T.C. Memo. 4
Docket Number: Docket No. 75035. Filed: 1/18/1961 Last Modified: 11/20/2020 |
| Estate of Jones v. Commissioner , 20 T.C.M. 26 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 26, 1961 Tax Ct. Memo LEXIS 344, 1961 T.C. Memo. 5
Docket Number: Docket Nos. 58721, 58722. Filed: 1/18/1961 Last Modified: 11/21/2020 |
| Holt v. Commissioner , 35 T.C. 588 ( 1961 ) |
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Cite Numbers: 1961 U.S. Tax Ct. LEXIS 249, 35 T.C. 588
Docket Number: Docket Nos. 71800, 72675 Filed: 1/18/1961 Last Modified: 10/19/2024 |
| Hoover v. Commissioner , 35 T.C. 566 ( 1961 ) |
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Cite Numbers: 35 T.C. 566, 1961 U.S. Tax Ct. LEXIS 246
Docket Number: Docket No. 80048 Filed: 1/18/1961 Last Modified: 10/19/2024 |
| Reise v. Commissioner , 35 T.C. 571 ( 1961 ) |
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Cite Numbers: 35 T.C. 571, 1961 U.S. Tax Ct. LEXIS 247
Docket Number: Docket No. 69698 Filed: 1/18/1961 Last Modified: 10/19/2024 |
| Robinson's Dairy, Inc. v. Commissioner , 35 T.C. 601 ( 1961 ) |
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Cite Numbers: 35 T.C. 601, 1961 U.S. Tax Ct. LEXIS 250
Docket Number: Docket No. 80269 Filed: 1/18/1961 Last Modified: 10/19/2024 |
| Chamber of Commerce v. Commissioner , 35 T.C. 562 ( 1961 ) |
|
Cite Numbers: 35 T.C. 562, 1961 U.S. Tax Ct. LEXIS 251
Docket Number: Docket No. 71897 Filed: 1/13/1961 Last Modified: 10/19/2024 |
| Bielawa v. Commissioner , 20 T.C.M. 13 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 13, 1961 Tax Ct. Memo LEXIS 346, 1961 T.C. Memo. 2
Docket Number: Docket No. 84878. Filed: 1/11/1961 Last Modified: 11/20/2020 |
| Roberson v. Commissioner , 20 T.C.M. 1 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1, 1961 Tax Ct. Memo LEXIS 347, 1961 T.C. Memo. 1
Docket Number: Docket Nos. 35590, 55996, 55997, 70170. Filed: 1/9/1961 Last Modified: 11/20/2020 |