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Data Month:
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- 1140 opinions
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- 0151 opinions
| Artis v. Commissioner , 20 T.C.M. 415 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 415, 1961 Tax Ct. Memo LEXIS 247, 1961 T.C. Memo. 92
Docket Number: Docket No. 50188. Filed: 3/31/1961 Last Modified: 11/20/2020 |
| Berckmans v. Commissioner , 20 T.C.M. 458 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 458, 1961 Tax Ct. Memo LEXIS 255, 1961 T.C. Memo. 100
Docket Number: Docket No. 73967. Filed: 3/31/1961 Last Modified: 11/21/2020 |
| Booth v. Commissioner , 35 T.C. 1144 ( 1961 ) |
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Cite Numbers: 35 T.C. 1144, 1961 U.S. Tax Ct. LEXIS 183
Docket Number: Docket No. 82395 Filed: 3/31/1961 Last Modified: 10/19/2024 |
| Bourg v. Commissioner , 20 T.C.M. 425 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 425, 1961 Tax Ct. Memo LEXIS 250, 14 Oil & Gas Rep. 665, 1961 T.C. Memo. 95
Docket Number: Docket No. 70785. Filed: 3/31/1961 Last Modified: 11/21/2020 |
| Bradbury v. Commissioner , 20 T.C.M. 491 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 491, 1961 Tax Ct. Memo LEXIS 259, 1961 T.C. Memo. 104
Docket Number: Docket No. 79514. Filed: 3/31/1961 Last Modified: 11/20/2020 |
| Braude v. Commissioner , 35 T.C. 1158 ( 1961 ) |
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Cite Numbers: 1961 U.S. Tax Ct. LEXIS 185, 35 T.C. 1158
Docket Number: Docket Nos. 78143, 78146 Filed: 3/31/1961 Last Modified: 10/19/2024 |
| Chicago & W. I. R. Co. v. Commissioner , 20 T.C.M. 479 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 479, 1961 Tax Ct. Memo LEXIS 258, 1961 T.C. Memo. 103
Docket Number: Docket No. 71833. Filed: 3/31/1961 Last Modified: 11/21/2020 |
| Denman v. Commissioner , 35 T.C. 1140 ( 1961 ) |
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Cite Numbers: 35 T.C. 1140, 1961 U.S. Tax Ct. LEXIS 182
Docket Number: Docket No. 88206 Filed: 3/31/1961 Last Modified: 10/19/2024 |
| Edge v. Commissioner , 20 T.C.M. 421 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 421, 1961 Tax Ct. Memo LEXIS 249, 1961 T.C. Memo. 94
Docket Number: Docket No. 77975. Filed: 3/31/1961 Last Modified: 11/21/2020 |
| Estate of Vease v. Commissioner , 35 T.C. 1184 ( 1961 ) |
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Cite Numbers: 35 T.C. 1184
Docket Number: Docket No. 65408 Filed: 3/31/1961 Last Modified: 10/19/2024 |
| Foehl v. Commissioner , 20 T.C.M. 418 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 418, 1961 Tax Ct. Memo LEXIS 248, 1961 T.C. Memo. 93
Docket Number: Docket No. 82022. Filed: 3/31/1961 Last Modified: 11/20/2020 |
| Freedman v. Commissioner , 35 T.C. 1179 ( 1961 ) |
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Cite Numbers: 35 T.C. 1179, 1961 U.S. Tax Ct. LEXIS 188
Docket Number: Docket No. 77512 Filed: 3/31/1961 Last Modified: 10/19/2024 |
| Gill v. Commissioner , 35 T.C. 1208 ( 1961 ) |
|
Cite Numbers: 35 T.C. 1208, 1961 U.S. Tax Ct. LEXIS 190
Docket Number: Docket No. 84163 Filed: 3/31/1961 Last Modified: 10/19/2024 |
| Ginsberg v. Commissioner , 35 T.C. 1148 ( 1961 ) |
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Cite Numbers: 35 T.C. 1148, 1961 U.S. Tax Ct. LEXIS 184
Docket Number: Docket Nos. 72468, 72469 Filed: 3/31/1961 Last Modified: 10/19/2024 |
| Haren v. Commissioner , 20 T.C.M. 432 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 432, 1961 Tax Ct. Memo LEXIS 252, 1961 T.C. Memo. 97
Docket Number: Docket Nos. 80497, 80498. Filed: 3/31/1961 Last Modified: 11/21/2020 |
| Hendrick v. Commissioner , 35 T.C. 1223 ( 1961 ) |
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Cite Numbers: 35 T.C. 1223, 1961 U.S. Tax Ct. LEXIS 192
Docket Number: Docket No. 81690 Filed: 3/31/1961 Last Modified: 10/19/2024 |
| Keith v. Commissioner , 35 T.C. 1130 ( 1961 ) |
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Cite Numbers: 35 T.C. 1130, 1961 U.S. Tax Ct. LEXIS 181
Docket Number: Docket No. 78006 Filed: 3/31/1961 Last Modified: 10/19/2024 |
| Kershaw Mfg. Co. v. Commissioner , 20 T.C.M. 443 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 443, 1961 Tax Ct. Memo LEXIS 253, 1961 T.C. Memo. 98
Docket Number: Docket No. 82015. Filed: 3/31/1961 Last Modified: 11/21/2020 |
| Kimble Glass Co. v. Commissioner , 35 T.C. 1238 ( 1961 ) |
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Cite Numbers: 35 T.C. 1238, 1961 U.S. Tax Ct. LEXIS 193
Docket Number: Docket Nos. 59484, 64203 Filed: 3/31/1961 Last Modified: 10/19/2024 |
| Koons v. Commissioner , 35 T.C. 1092 ( 1961 ) |
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Cite Numbers: 35 T.C. 1092, 1961 U.S. Tax Ct. LEXIS 180
Docket Number: Docket No. 74965 Filed: 3/31/1961 Last Modified: 10/19/2024 |
| Prather v. Commissioner , 20 T.C.M. 456 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 456, 1961 Tax Ct. Memo LEXIS 254, 1961 T.C. Memo. 99
Docket Number: Docket No. 73928. Filed: 3/31/1961 Last Modified: 11/20/2020 |
| Searl v. Commissioner , 35 T.C. 1217 ( 1961 ) |
|
Cite Numbers: 1961 U.S. Tax Ct. LEXIS 191, 35 T.C. 1217
Docket Number: Docket No. 78886 Filed: 3/31/1961 Last Modified: 10/19/2024 |
| Sharp v. Commissioner , 35 T.C. 1168 ( 1961 ) |
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Cite Numbers: 35 T.C. 1168, 1961 U.S. Tax Ct. LEXIS 187
Docket Number: Docket No. 81820 Filed: 3/31/1961 Last Modified: 10/19/2024 |
| Smith v. Commissioner , 20 T.C.M. 412 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 412, 1961 Tax Ct. Memo LEXIS 246, 1961 T.C. Memo. 91
Docket Number: Docket No. 75315. Filed: 3/31/1961 Last Modified: 11/20/2020 |
| Steck v. Commissioner , 20 T.C.M. 431 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 431, 1961 Tax Ct. Memo LEXIS 251, 1961 T.C. Memo. 96
Docket Number: Docket No. 84950. Filed: 3/31/1961 Last Modified: 11/20/2020 |
| Turner v. Commissioner , 20 T.C.M. 468 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 468, 1961 Tax Ct. Memo LEXIS 256, 1961 T.C. Memo. 101
Docket Number: Docket No. 82122. Filed: 3/31/1961 Last Modified: 11/21/2020 |
| Vease v. Commissioner , 35 T.C. 1184 ( 1961 ) |
|
Cite Numbers: 1961 U.S. Tax Ct. LEXIS 189, 35 T.C. 1184
Docket Number: Docket No. 65408 Filed: 3/31/1961 Last Modified: 10/19/2024 |
| Wesemann v. Commissioner , 35 T.C. 1164 ( 1961 ) |
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Cite Numbers: 1961 U.S. Tax Ct. LEXIS 186, 35 T.C. 1164
Docket Number: Docket No. 77416 Filed: 3/31/1961 Last Modified: 10/19/2024 |
| Zaccaria v. Commissioner , 20 T.C.M. 478 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 478, 1961 Tax Ct. Memo LEXIS 257, 1961 T.C. Memo. 102
Docket Number: Docket No. 85135. Filed: 3/31/1961 Last Modified: 11/20/2020 |
| Dean v. Commissioner , 35 T.C. 1083 ( 1961 ) |
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Cite Numbers: 35 T.C. 1083, 1961 U.S. Tax Ct. LEXIS 194
Docket Number: Docket No. 75523 Filed: 3/30/1961 Last Modified: 10/19/2024 |
| Meiselman v. Commissioner , 20 T.C.M. 405 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 405, 1961 Tax Ct. Memo LEXIS 260, 1961 T.C. Memo. 90
Docket Number: Docket Nos. 70684-70687. Filed: 3/30/1961 Last Modified: 11/20/2020 |
| Anaheim Union Water Co. v. Commissioner , 35 T.C. 1072 ( 1961 ) |
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Cite Numbers: 35 T.C. 1072, 1961 U.S. Tax Ct. LEXIS 195
Docket Number: Docket Nos. 72128, 72129 Filed: 3/29/1961 Last Modified: 10/19/2024 |
| Bodholdt v. Commissioner , 20 T.C.M. 390 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 390, 1961 Tax Ct. Memo LEXIS 261, 1961 T.C. Memo. 87
Docket Number: Docket Nos. 78559, 78560. Filed: 3/29/1961 Last Modified: 11/20/2020 |
| Estate of Baldwin v. Commissioner , 20 T.C.M. 399 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 399, 1961 Tax Ct. Memo LEXIS 263, 1961 T.C. Memo. 89
Docket Number: Docket No. 9446. Filed: 3/29/1961 Last Modified: 11/20/2020 |
| Sieg v. Commissioner , 20 T.C.M. 395 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 395, 1961 Tax Ct. Memo LEXIS 262, 1961 T.C. Memo. 88
Docket Number: Docket No. 77421. Filed: 3/29/1961 Last Modified: 11/20/2020 |
| Beeman v. Commissioner , 20 T.C.M. 387 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 387, 1961 Tax Ct. Memo LEXIS 265, 1961 T.C. Memo. 86
Docket Number: Docket No. 75841. Filed: 3/28/1961 Last Modified: 11/21/2020 |
| Green v. Commissioner , 35 T.C. 1065 ( 1961 ) |
|
Cite Numbers: 35 T.C. 1065, 1961 U.S. Tax Ct. LEXIS 197
Docket Number: Docket No. 78812 Filed: 3/28/1961 Last Modified: 10/19/2024 |
| Laudenslager v. Commissioner , 20 T.C.M. 384 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 384, 1961 Tax Ct. Memo LEXIS 264, 1961 T.C. Memo. 85
Docket Number: Docket No. 80755. Filed: 3/28/1961 Last Modified: 11/21/2020 |
| Loco Realty Co. v. Commissioner , 35 T.C. 1059 ( 1961 ) |
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Cite Numbers: 35 T.C. 1059, 1961 U.S. Tax Ct. LEXIS 196
Docket Number: Docket No. 80253 Filed: 3/28/1961 Last Modified: 10/19/2024 |
| Killian v. Commissioner , 20 T.C.M. 376 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 376, 1961 Tax Ct. Memo LEXIS 267, 1961 T.C. Memo. 83
Docket Number: Docket No. 80861. Filed: 3/27/1961 Last Modified: 11/21/2020 |
| Redler Conveyor Co. v. Commissioner , 20 T.C.M. 371 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 371, 1961 Tax Ct. Memo LEXIS 266, 1961 T.C. Memo. 82
Docket Number: Docket No. 75929. Filed: 3/27/1961 Last Modified: 11/20/2020 |
| Wilson v. Commissioner , 20 T.C.M. 379 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 379, 1961 Tax Ct. Memo LEXIS 268, 1961 T.C. Memo. 84
Docket Number: Docket Nos. 78607, 78706. Filed: 3/27/1961 Last Modified: 11/20/2020 |
| Shamrock Oil & Gas Corp. v. Commissioner , 35 T.C. 979 ( 1961 ) |
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Cite Numbers: 35 T.C. 979, 1961 U.S. Tax Ct. LEXIS 198, 13 Oil & Gas Rep. 1090
Docket Number: Docket Nos. 49145, 61315, 68580, 77791 Filed: 3/24/1961 Last Modified: 10/19/2024 |
| Hundt v. Commissioner , 20 T.C.M. 368 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 368, 1961 Tax Ct. Memo LEXIS 269, 1961 T.C. Memo. 81
Docket Number: Docket No. 72364. Filed: 3/23/1961 Last Modified: 11/21/2020 |
| Prince Trust v. Commissioner , 35 T.C. 974 ( 1961 ) |
|
Cite Numbers: 35 T.C. 974, 1961 U.S. Tax Ct. LEXIS 199
Docket Number: Docket No. 67026 Filed: 3/23/1961 Last Modified: 10/19/2024 |
| Ellert v. Commissioner , 20 T.C.M. 364 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 364, 1961 Tax Ct. Memo LEXIS 271, 1961 T.C. Memo. 79
Docket Number: Docket No. 78270. Filed: 3/22/1961 Last Modified: 11/20/2020 |
| Lawn v. Commissioner , 20 T.C.M. 363 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 363, 1961 Tax Ct. Memo LEXIS 270, 1961 T.C. Memo. 78
Docket Number: Docket No. 75386. Filed: 3/22/1961 Last Modified: 11/21/2020 |
| Petersen v. Commissioner , 35 T.C. 962 ( 1961 ) |
|
Cite Numbers: 35 T.C. 962, 1961 U.S. Tax Ct. LEXIS 200
Docket Number: Docket Nos. 73870, 73871, 75864 Filed: 3/22/1961 Last Modified: 10/19/2024 |
| Walsh v. Commissioner , 20 T.C.M. 367 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 367, 1961 Tax Ct. Memo LEXIS 272, 1961 T.C. Memo. 80
Docket Number: Docket No. 75181. Filed: 3/22/1961 Last Modified: 11/21/2020 |
| Shaw Constr. Co. v. Commissioner , 35 T.C. 1102 ( 1961 ) |
|
Cite Numbers: 1961 U.S. Tax Ct. LEXIS 201, 35 T.C. 1102
Docket Number: Docket Nos. 68589, 68590, 68591, 68592, 68593, 68595, 68596, 68597, 68599-68610, 68619-68632, 68695, 68696, 68697, 68698, 68699, 68700-68707, 68726, 68727, 68728, 68729, 68730, 68740-68751, 68793-68799, 68800-68815 Filed: 3/21/1961 Last Modified: 10/19/2024 |
| Finkel v. Commissioner , 20 T.C.M. 359 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 359, 1961 Tax Ct. Memo LEXIS 273, 1961 T.C. Memo. 76
Docket Number: Docket No. 75609. Filed: 3/20/1961 Last Modified: 11/20/2020 |
| Rand v. Commissioner , 35 T.C. 956 ( 1961 ) |
|
Cite Numbers: 35 T.C. 956, 1961 U.S. Tax Ct. LEXIS 202
Docket Number: Docket No. 76230 Filed: 3/20/1961 Last Modified: 10/19/2024 |
| Turman v. Commissioner , 35 T.C. 1123 ( 1961 ) |
|
Cite Numbers: 35 T.C. 1123, 1961 U.S. Tax Ct. LEXIS 203
Docket Number: Docket No. 81268 Filed: 3/20/1961 Last Modified: 10/19/2024 |
| Levy v. Commissioner , 20 T.C.M. 357 ( 1961 ) |
|
Cite Numbers: 20 T.C.M. 357, 1961 Tax Ct. Memo LEXIS 274, 1961 T.C. Memo. 74
Docket Number: Docket No. 77862. Filed: 3/17/1961 Last Modified: 11/21/2020 |
| Boddie v. Commissioner , 20 T.C.M. 350 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 350, 1961 Tax Ct. Memo LEXIS 276, 1961 T.C. Memo. 72
Docket Number: Docket No. 80241. Filed: 3/16/1961 Last Modified: 11/21/2020 |
| Estate of Squier v. Commissioner , 35 T.C. 950 ( 1961 ) |
|
Cite Numbers: 35 T.C. 950
Docket Number: Docket No. 75848 Filed: 3/16/1961 Last Modified: 10/19/2024 |
| Nelson Weaver Realty Co. v. Commissioner , 35 T.C. 937 ( 1961 ) |
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Cite Numbers: 35 T.C. 937, 1961 U.S. Tax Ct. LEXIS 204
Docket Number: Docket Nos. 79957, 80631 Filed: 3/16/1961 Last Modified: 10/19/2024 |
| Paffrath v. Commissioner , 20 T.C.M. 348 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 348, 1961 Tax Ct. Memo LEXIS 275, 1961 T.C. Memo. 71
Docket Number: Docket No. 78385. Filed: 3/16/1961 Last Modified: 11/20/2020 |
| Spray Water Power & Land Co. v. Commissioner , 20 T.C.M. 353 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 353, 1961 Tax Ct. Memo LEXIS 277, 1961 T.C. Memo. 73
Docket Number: Docket No. 73024. Filed: 3/16/1961 Last Modified: 11/20/2020 |
| Squier v. Commissioner , 35 T.C. 950 ( 1961 ) |
|
Cite Numbers: 35 T.C. 950, 1961 U.S. Tax Ct. LEXIS 205
Docket Number: Docket No. 75848 Filed: 3/16/1961 Last Modified: 10/19/2024 |
| Jenard v. Commissioner , 20 T.C.M. 346 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 346, 1961 Tax Ct. Memo LEXIS 278, 1961 T.C. Memo. 70
Docket Number: Docket No. 74346. Filed: 3/15/1961 Last Modified: 11/21/2020 |
| Latter v. Commissioner , 20 T.C.M. 336 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 336, 1961 Tax Ct. Memo LEXIS 279, 1961 T.C. Memo. 67
Docket Number: Docket Nos. 72245-72247. Filed: 3/14/1961 Last Modified: 11/20/2020 |
| Morris v. Commissioner , 20 T.C.M. 341 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 341, 1961 Tax Ct. Memo LEXIS 280, 1961 T.C. Memo. 68
Docket Number: Docket No. 83018. Filed: 3/14/1961 Last Modified: 11/20/2020 |
| Short v. Commissioner , 35 T.C. 922 ( 1961 ) |
|
Cite Numbers: 35 T.C. 922, 1961 U.S. Tax Ct. LEXIS 206
Docket Number: Docket Nos. 75849, 75850 Filed: 3/14/1961 Last Modified: 10/19/2024 |
| Weinmann v. Commissioner , 20 T.C.M. 343 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 343, 1961 Tax Ct. Memo LEXIS 281, 1961 T.C. Memo. 69
Docket Number: Docket Nos. 64922, 64923. Filed: 3/14/1961 Last Modified: 11/21/2020 |
| Griffith v. Commissioner , 35 T.C. 882 ( 1961 ) |
|
Cite Numbers: 1961 U.S. Tax Ct. LEXIS 207, 35 T.C. 882
Docket Number: Docket No. 66316 Filed: 3/13/1961 Last Modified: 10/19/2024 |
| Muste v. Commissioner , 35 T.C. 913 ( 1961 ) |
|
Cite Numbers: 35 T.C. 913, 1961 U.S. Tax Ct. LEXIS 210
Docket Number: Docket No. 66835 Filed: 3/13/1961 Last Modified: 10/19/2024 |
| Robillard v. Commissioner , 35 T.C. 896 ( 1961 ) |
|
Cite Numbers: 35 T.C. 896, 1961 U.S. Tax Ct. LEXIS 208
Docket Number: Docket No. 80130 Filed: 3/13/1961 Last Modified: 10/19/2024 |
| Temkin v. Commissioner , 35 T.C. 906 ( 1961 ) |
|
Cite Numbers: 35 T.C. 906, 1961 U.S. Tax Ct. LEXIS 209
Docket Number: Docket Nos. 71826, 71827 Filed: 3/13/1961 Last Modified: 10/19/2024 |
| Hillside Nat'l Bank v. Commissioner , 35 T.C. 879 ( 1961 ) |
|
Cite Numbers: 35 T.C. 879, 1961 U.S. Tax Ct. LEXIS 211
Docket Number: Docket No. 82927 Filed: 3/10/1961 Last Modified: 10/19/2024 |
| Hitke v. Commissioner , 20 T.C.M. 332 ( 1961 ) |
|
Cite Numbers: 20 T.C.M. 332, 1961 Tax Ct. Memo LEXIS 283, 1961 T.C. Memo. 66
Docket Number: Docket Nos. 81383, 81386, 81389. Filed: 3/10/1961 Last Modified: 11/20/2020 |
| Porsio v. Commissioner , 20 T.C.M. 330 ( 1961 ) |
|
Cite Numbers: 20 T.C.M. 330, 1961 Tax Ct. Memo LEXIS 282, 1961 T.C. Memo. 65
Docket Number: Docket No. 79919. Filed: 3/10/1961 Last Modified: 11/20/2020 |
| Behrend v. Commissioner , 20 T.C.M. 327 ( 1961 ) |
|
Cite Numbers: 20 T.C.M. 327, 1961 Tax Ct. Memo LEXIS 284, 1961 T.C. Memo. 64
Docket Number: Docket Nos. 82757, 82758. Filed: 3/8/1961 Last Modified: 11/20/2020 |
| May v. Commissioner , 35 T.C. 865 ( 1961 ) |
|
Cite Numbers: 35 T.C. 865, 1961 U.S. Tax Ct. LEXIS 212
Docket Number: Docket No. 72983 Filed: 3/8/1961 Last Modified: 10/19/2024 |
| Spruch v. Commissioner , 20 T.C.M. 324 ( 1961 ) |
|
Cite Numbers: 20 T.C.M. 324, 1961 Tax Ct. Memo LEXIS 285, 1961 T.C. Memo. 63
Docket Number: Docket No. 75637. Filed: 3/6/1961 Last Modified: 11/20/2020 |