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- 1140 opinions
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| Allen v. Commissioner , 20 T.C.M. 1840 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1840, 1961 Tax Ct. Memo LEXIS 1, 1961 T.C. Memo. 348
Docket Number: Docket Nos. 85837 & 85838. Filed: 12/29/1961 Last Modified: 11/21/2020 |
| Grange Ins. Asso. v. Commissioner , 37 T.C. 582 ( 1961 ) |
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Cite Numbers: 1961 U.S. Tax Ct. LEXIS 2, 37 T.C. 582
Docket Number: Docket No. 87495 Filed: 12/29/1961 Last Modified: 10/19/2024 |
| Lichterman v. Commissioner , 37 T.C. 586 ( 1961 ) |
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Cite Numbers: 37 T.C. 586, 1961 U.S. Tax Ct. LEXIS 3
Docket Number: Docket No. 75671 Filed: 12/29/1961 Last Modified: 10/19/2024 |
| Reuter v. Commissioner , 37 T.C. 599 ( 1961 ) |
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Cite Numbers: 1961 U.S. Tax Ct. LEXIS 4, 37 T.C. 599
Docket Number: Docket No. 87400 Filed: 12/29/1961 Last Modified: 10/19/2024 |
| Sales v. Commissioner , 37 T.C. 576 ( 1961 ) |
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Cite Numbers: 37 T.C. 576, 1961 U.S. Tax Ct. LEXIS 1
Docket Number: Docket No. 85475 Filed: 12/29/1961 Last Modified: 10/19/2024 |
| Hamm v. Commissioner , 20 T.C.M. 1814 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1814, 1961 Tax Ct. Memo LEXIS 2, 1961 T.C. Memo. 347
Docket Number: Docket Nos. 67131, 67132. Filed: 12/28/1961 Last Modified: 11/20/2020 |
| Estate of Dodge v. Commissioner , 20 T.C.M. 1811 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1811, 1961 Tax Ct. Memo LEXIS 5, 1961 T.C. Memo. 346
Docket Number: Docket No. 83271. Filed: 12/27/1961 Last Modified: 11/20/2020 |
| Gibbons v. Commissioner , 37 T.C. 569 ( 1961 ) |
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Cite Numbers: 37 T.C. 569, 1961 U.S. Tax Ct. LEXIS 5
Docket Number: Docket No. 75124 Filed: 12/27/1961 Last Modified: 10/19/2024 |
| Gleason v. Commissioner , 20 T.C.M. 1799 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1799, 1961 Tax Ct. Memo LEXIS 3, 1961 T.C. Memo. 344
Docket Number: Docket No. 87520. Filed: 12/27/1961 Last Modified: 11/20/2020 |
| Wechsler v. Commissioner , 20 T.C.M. 1801 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1801, 1961 Tax Ct. Memo LEXIS 4, 1961 T.C. Memo. 345
Docket Number: Docket Nos. 79860-79863, 79865, 79866. Filed: 12/27/1961 Last Modified: 11/20/2020 |
| Keller Street Dev. Co. v. Commissioner , 37 T.C. 559 ( 1961 ) |
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Cite Numbers: 37 T.C. 559, 1961 U.S. Tax Ct. LEXIS 6
Docket Number: Docket No. 71919 Filed: 12/26/1961 Last Modified: 10/19/2024 |
| May v. Commissioner , 20 T.C.M. 1793 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1793, 1961 Tax Ct. Memo LEXIS 8, 1961 T.C. Memo. 343
Docket Number: Docket Nos. 72454, 76631, 79952. Filed: 12/26/1961 Last Modified: 11/21/2020 |
| Spangler v. Commissioner , 20 T.C.M. 1783 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1783, 1961 Tax Ct. Memo LEXIS 6, 1961 T.C. Memo. 341
Docket Number: Docket Nos. 72720 and 84075. Filed: 12/26/1961 Last Modified: 11/20/2020 |
| Wimp v. Commissioner , 20 T.C.M. 1790 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1790, 1961 Tax Ct. Memo LEXIS 7, 1961 T.C. Memo. 342
Docket Number: Docket Nos. 87347-87349. Filed: 12/26/1961 Last Modified: 11/21/2020 |
| Estate of Tompkins v. Commissioner , 20 T.C.M. 1763 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1763, 1961 Tax Ct. Memo LEXIS 9, 1961 T.C. Memo. 338
Docket Number: Docket No. 69467. Filed: 12/22/1961 Last Modified: 11/21/2020 |
| Fleet Carrier Corp. v. Commissioner , 37 T.C. 527 ( 1961 ) |
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Cite Numbers: 1961 U.S. Tax Ct. LEXIS 7, 37 T.C. 527
Docket Number: Docket No. 80911 Filed: 12/22/1961 Last Modified: 10/19/2024 |
| Friedman v. Commissioner , 37 T.C. 539 ( 1961 ) |
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Cite Numbers: 37 T.C. 539, 1961 U.S. Tax Ct. LEXIS 8
Docket Number: Docket No. 81516 Filed: 12/22/1961 Last Modified: 10/19/2024 |
| Vietzke v. Commissioner , 37 T.C. 504 ( 1961 ) |
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Cite Numbers: 37 T.C. 504, 1961 U.S. Tax Ct. LEXIS 9
Docket Number: Docket No. 87819 Filed: 12/21/1961 Last Modified: 10/19/2024 |
| W. D. Haden Co. v. Comm'r , 37 T.C. 512 ( 1961 ) |
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Cite Numbers: 1961 U.S. Tax Ct. LEXIS 10, 37 T.C. 512
Docket Number: Docket Nos. 76898, 78803 Filed: 12/21/1961 Last Modified: 10/19/2024 |
| Gillette Co. v. Commissioner , 37 T.C. 496 ( 1961 ) |
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Cite Numbers: 37 T.C. 496, 1961 U.S. Tax Ct. LEXIS 11
Docket Number: Docket No. 84732 Filed: 12/20/1961 Last Modified: 10/19/2024 |
| Brown v. Commissioner , 37 T.C. 461 ( 1961 ) |
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Cite Numbers: 1961 U.S. Tax Ct. LEXIS 12, 37 T.C. 461
Docket Number: Docket Nos. 83795-83800 Filed: 12/19/1961 Last Modified: 10/19/2024 |
| Falstaff Beer, Inc. v. Commissioner , 37 T.C. 451 ( 1961 ) |
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Cite Numbers: 37 T.C. 451, 1961 U.S. Tax Ct. LEXIS 13
Docket Number: Docket Nos. 75349, 78613 Filed: 12/18/1961 Last Modified: 10/19/2024 |
| Kremer v. Commissioner , 20 T.C.M. 1756 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1756, 1961 Tax Ct. Memo LEXIS 12, 1961 T.C. Memo. 337
Docket Number: Docket Nos. 74795, 74796. Filed: 12/18/1961 Last Modified: 11/20/2020 |
| Limpert v. Commissioner , 37 T.C. 447 ( 1961 ) |
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Cite Numbers: 37 T.C. 447, 1961 U.S. Tax Ct. LEXIS 14
Docket Number: Docket No. 86361 Filed: 12/15/1961 Last Modified: 10/19/2024 |
| Hyatt v. Commissioner , 20 T.C.M. 1712 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1712, 1961 Tax Ct. Memo LEXIS 14, 1961 T.C. Memo. 334
Docket Number: Docket Nos. 60666-60668, 60791, 72370, 72371, 72397. Filed: 12/14/1961 Last Modified: 11/20/2020 |
| Marin Canalways & Development Co. v. Commissioner , 20 T.C.M. 1705 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1705, 1961 Tax Ct. Memo LEXIS 13, 1961 T.C. Memo. 333
Docket Number: Docket No. 89717. Filed: 12/14/1961 Last Modified: 11/20/2020 |
| Tyne v. Commissioner , 20 T.C.M. 1713 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1713, 1961 Tax Ct. Memo LEXIS 15, 1961 T.C. Memo. 335
Docket Number: Docket No. 80704. Filed: 12/14/1961 Last Modified: 11/20/2020 |
| Wineberg v. Commissioner , 20 T.C.M. 1715 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1715, 1961 Tax Ct. Memo LEXIS 16, 1961 T.C. Memo. 336
Docket Number: Docket No. 78525. Filed: 12/14/1961 Last Modified: 11/21/2020 |
| Martig v. Commissioner , 20 T.C.M. 1704 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1704, 1961 Tax Ct. Memo LEXIS 17, 1961 T.C. Memo. 332
Docket Number: Docket No. 86672. Filed: 12/13/1961 Last Modified: 11/20/2020 |
| Ross v. Commissioner , 37 T.C. 445 ( 1961 ) |
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Cite Numbers: 37 T.C. 445, 1961 U.S. Tax Ct. LEXIS 15
Docket Number: Docket No. 86318 Filed: 12/13/1961 Last Modified: 10/19/2024 |
| Schlenvogt v. Commissioner , 20 T.C.M. 1702 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1702, 1961 Tax Ct. Memo LEXIS 18, 1961 T.C. Memo. 331
Docket Number: Docket No. 82647, Filed: 12/12/1961 Last Modified: 11/21/2020 |
| Campbell County State Bank, Inc. v. Commissioner , 37 T.C. 430 ( 1961 ) |
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Cite Numbers: 37 T.C. 430, 1961 U.S. Tax Ct. LEXIS 17
Docket Number: Docket Nos. 80064, 80065 Filed: 12/11/1961 Last Modified: 10/19/2024 |
| Carlisle v. Commissioner , 37 T.C. 424 ( 1961 ) |
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Cite Numbers: 37 T.C. 424, 1961 U.S. Tax Ct. LEXIS 16
Docket Number: Docket No. 86711 Filed: 12/11/1961 Last Modified: 10/19/2024 |
| Cummings v. Commissioner , 20 T.C.M. 1699 ( 1961 ) |
|
Cite Numbers: 20 T.C.M. 1699, 1961 Tax Ct. Memo LEXIS 19, 1961 T.C. Memo. 330
Docket Number: Docket No. 84691. Filed: 12/7/1961 Last Modified: 11/20/2020 |
| Raffone v. Commissioner , 20 T.C.M. 1698 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1698, 1961 Tax Ct. Memo LEXIS 20, 1961 T.C. Memo. 329
Docket Number: Docket No. 89559. Filed: 12/5/1961 Last Modified: 11/20/2020 |
| Dowd v. Commissioner , 37 T.C. 399 ( 1961 ) |
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Cite Numbers: 37 T.C. 399
Docket Number: Docket No. 84485 Filed: 12/4/1961 Last Modified: 10/19/2024 |
| Dowd v. Commissioner , 37 T.C. 399 ( 1961 ) |
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Cite Numbers: 37 T.C. 399, 1961 U.S. Tax Ct. LEXIS 18
Docket Number: Docket No. 84485 Filed: 12/4/1961 Last Modified: 10/19/2024 |
| Estate of Finder v. Commissioner , 37 T.C. 411 ( 1961 ) |
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Cite Numbers: 37 T.C. 411, 1961 U.S. Tax Ct. LEXIS 19
Docket Number: Docket Nos. 74592, 74593 Filed: 12/4/1961 Last Modified: 10/19/2024 |
| Estate of Rasmussen v. Commissioner , 20 T.C.M. 1694 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1694, 1961 Tax Ct. Memo LEXIS 21, 1961 T.C. Memo. 328
Docket Number: Docket No. 89391. Filed: 12/4/1961 Last Modified: 11/21/2020 |
| Harris v. Commissioner , 20 T.C.M. 1676 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1676, 1961 Tax Ct. Memo LEXIS 22, 1961 T.C. Memo. 324
Docket Number: Docket No. 67524. Filed: 12/1/1961 Last Modified: 11/21/2020 |
| Mathiasen v. Commissioner , 20 T.C.M. 1681 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1681, 1961 Tax Ct. Memo LEXIS 23, 1961 T.C. Memo. 325
Docket Number: Docket No. 84717. Filed: 12/1/1961 Last Modified: 11/20/2020 |
| Ryanco Sales Co. v. Commissioner , 20 T.C.M. 1689 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1689, 1961 Tax Ct. Memo LEXIS 25, 1961 T.C. Memo. 327
Docket Number: Docket No. 72187. Filed: 12/1/1961 Last Modified: 11/21/2020 |
| Shedd v. Commissioner , 37 T.C. 394 ( 1961 ) |
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Cite Numbers: 37 T.C. 394, 1961 U.S. Tax Ct. LEXIS 20
Docket Number: Docket No. 81379 Filed: 12/1/1961 Last Modified: 10/19/2024 |
| Western Montana Lumber Co. v. Commissioner , 20 T.C.M. 1687 ( 1961 ) |
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Cite Numbers: 20 T.C.M. 1687, 1961 Tax Ct. Memo LEXIS 24, 1961 T.C. Memo. 326
Docket Number: Docket Nos. 90016, 90018. Filed: 12/1/1961 Last Modified: 11/20/2020 |