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Data Month:
- 1240 opinions
- 1147 opinions
- 1044 opinions
- 0965 opinions
- 0866 opinions
- 0759 opinions
- 0650 opinions
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- 0442 opinions
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- 0137 opinions
| Beschoner v. Commissioner , 36 T.C.M. 1399 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1399, 1977 Tax Ct. Memo LEXIS 97, 1977 T.C. Memo. 349
Docket Number: Docket No. 9664-75. Filed: 9/29/1977 Last Modified: 11/20/2020 |
| Boden v. Commissioner , 36 T.C.M. 1386 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1386, 1977 Tax Ct. Memo LEXIS 92, 1977 T.C. Memo. 344
Docket Number: Docket No. 5137-76. Filed: 9/29/1977 Last Modified: 11/21/2020 |
| Crosby v. Commissioner , 36 T.C.M. 1401 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1401, 1977 Tax Ct. Memo LEXIS 98, 1977 T.C. Memo. 350
Docket Number: Docket No. 1639-76. Filed: 9/29/1977 Last Modified: 11/21/2020 |
| Haley v. Commissioner , 36 T.C.M. 1397 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1397, 1977 Tax Ct. Memo LEXIS 96, 1977 T.C. Memo. 348
Docket Number: Docket No. 508-76. Filed: 9/29/1977 Last Modified: 11/20/2020 |
| Ludwig v. Commissioner , 68 T.C. 979 ( 1977 ) |
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Cite Numbers: 1977 U.S. Tax Ct. LEXIS 42, 68 T.C. 979
Docket Number: Docket No. 5764-75 Filed: 9/29/1977 Last Modified: 10/19/2024 |
| Michel v. Commissioner , 36 T.C.M. 1388 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1388, 1977 Tax Ct. Memo LEXIS 93, 1977 T.C. Memo. 345
Docket Number: Docket No. 10420-75. Filed: 9/29/1977 Last Modified: 11/20/2020 |
| Sevier v. Commissioner , 36 T.C.M. 1392 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1392, 1977 Tax Ct. Memo LEXIS 94, 1977 T.C. Memo. 346
Docket Number: Docket Nos. 2970-76, 2977-76. Filed: 9/29/1977 Last Modified: 11/21/2020 |
| Vander Hook v. Commissioner , 36 T.C.M. 1394 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1394, 1977 Tax Ct. Memo LEXIS 95, 1977 T.C. Memo. 347
Docket Number: Docket No. 5179-76 Filed: 9/29/1977 Last Modified: 11/20/2020 |
| Altenpohl v. Commissioner , 36 T.C.M. 1377 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1377, 1977 Tax Ct. Memo LEXIS 100, 1977 T.C. Memo. 342
Docket Number: Docket Nos. 9410-75, 9411-75, 9412-75. Filed: 9/28/1977 Last Modified: 11/20/2020 |
| Easley v. Commissioner , 36 T.C.M. 1376 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1376, 1977 Tax Ct. Memo LEXIS 99, 1977 T.C. Memo. 341
Docket Number: Docket No. 10649-75 Filed: 9/28/1977 Last Modified: 11/20/2020 |
| Redwood Empire Sav. & Loan Asso. v. Commissioner , 68 T.C. 960 ( 1977 ) |
|
Cite Numbers: 1977 U.S. Tax Ct. LEXIS 43, 68 T.C. 960
Docket Number: Docket No. 6628-75 Filed: 9/28/1977 Last Modified: 10/19/2024 |
| Batson v. Commissioner , 36 T.C.M. 1359 ( 1977 ) |
|
Cite Numbers: 36 T.C.M. 1359, 1977 Tax Ct. Memo LEXIS 106, 1977 T.C. Memo. 339
Docket Number: Docket No. 2484-76. Filed: 9/27/1977 Last Modified: 11/20/2020 |
| Black v. Commissioner , 36 T.C.M. 1347 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1347, 1977 Tax Ct. Memo LEXIS 104, 1977 T.C. Memo. 337
Docket Number: Docket No. 9428-75. Filed: 9/27/1977 Last Modified: 11/20/2020 |
| Deyette v. Commissioner , 36 T.C.M. 1343 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1343, 1977 Tax Ct. Memo LEXIS 102, 1977 T.C. Memo. 335
Docket Number: Docket No. 8624-75. Filed: 9/27/1977 Last Modified: 11/20/2020 |
| Goss v. Commissioner , 36 T.C.M. 1353 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1353, 1977 Tax Ct. Memo LEXIS 105, 1977 T.C. Memo. 338
Docket Number: Docket No. 1258-76. Filed: 9/27/1977 Last Modified: 11/20/2020 |
| Jacqueline, Inc. v. Commissioner , 36 T.C.M. 1363 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1363, 1977 Tax Ct. Memo LEXIS 107, 1977 T.C. Memo. 340
Docket Number: Docket Nos. 2982-65, 4708-65, 5701-65, 1560-66, 3731-66, 4596-66, 512-67, 2201-70, 2304-70, 2305-70, 2306-70, 5231-70. Filed: 9/27/1977 Last Modified: 11/21/2020 |
| Lamm v. Commissioner , 36 T.C.M. 1345 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1345, 1977 Tax Ct. Memo LEXIS 103, 1977 T.C. Memo. 336
Docket Number: Docket No. 4280-74. Filed: 9/27/1977 Last Modified: 11/20/2020 |
| Moretz v. Commissioner , 36 T.C.M. 1341 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1341, 1977 Tax Ct. Memo LEXIS 101, 1977 T.C. Memo. 334
Docket Number: Docket No. 3666-76. Filed: 9/27/1977 Last Modified: 11/20/2020 |
| Boyer v. Commissioner , 36 T.C.M. 1329 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1329, 1977 Tax Ct. Memo LEXIS 109, 1977 T.C. Memo. 331
Docket Number: Docket Nos. 5901-75, 3579-76. Filed: 9/26/1977 Last Modified: 11/20/2020 |
| Cayuga Corp. v. Commissioner , 36 T.C.M. 1333 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1333, 1977 Tax Ct. Memo LEXIS 110, 1977 T.C. Memo. 332
Docket Number: Docket No. 5665-75. Filed: 9/26/1977 Last Modified: 11/20/2020 |
| Haynie v. Commissioner , 36 T.C.M. 1326 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1326, 1977 Tax Ct. Memo LEXIS 108, 1977 T.C. Memo. 330
Docket Number: Docket No. 1602-73. Filed: 9/26/1977 Last Modified: 11/20/2020 |
| La Mair v. Commissioner , 36 T.C.M. 1337 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1337, 1977 Tax Ct. Memo LEXIS 111, 1977 T.C. Memo. 333
Docket Number: Docket Nos. 8643-74, 8644-74. Filed: 9/26/1977 Last Modified: 11/21/2020 |
| Reynolds Metals Co. v. Commissioner , 68 T.C. 943 ( 1977 ) |
|
Cite Numbers: 68 T.C. 943, 1977 U.S. Tax Ct. LEXIS 44
Docket Number: Docket No. 9705-75 Filed: 9/26/1977 Last Modified: 10/19/2024 |
| Cathcart v. Commissioner , 36 T.C.M. 1321 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1321, 1977 Tax Ct. Memo LEXIS 113, 1977 T.C. Memo. 328
Docket Number: Docket No. 7033-76. Filed: 9/22/1977 Last Modified: 11/21/2020 |
| Jones v. Commissioner , 36 T.C.M. 1323 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1323, 1977 Tax Ct. Memo LEXIS 114, 1977 T.C. Memo. 329
Docket Number: Docket No. 198-76. Filed: 9/22/1977 Last Modified: 11/21/2020 |
| Sartor v. Commissioner , 36 T.C.M. 1319 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1319, 1977 Tax Ct. Memo LEXIS 112, 1977 T.C. Memo. 327
Docket Number: Docket No. 6813-76. Filed: 9/22/1977 Last Modified: 11/20/2020 |
| Buras v. Commissioner , 36 T.C.M. 1311 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1311, 1977 Tax Ct. Memo LEXIS 118, 1977 T.C. Memo. 325
Docket Number: Docket No. 1118-76 Filed: 9/21/1977 Last Modified: 11/20/2020 |
| Carter v. Commissioner , 36 T.C.M. 1295 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1295, 1977 Tax Ct. Memo LEXIS 115, 1977 T.C. Memo. 322
Docket Number: Docket No. 3780-76. Filed: 9/21/1977 Last Modified: 11/20/2020 |
| Dungan v. Commissioner , 36 T.C.M. 1307 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1307, 1977 Tax Ct. Memo LEXIS 117, 1977 T.C. Memo. 324
Docket Number: Docket No. 4448-75. Filed: 9/21/1977 Last Modified: 11/21/2020 |
| Estate of Wasie v. Commissioner , 36 T.C.M. 1302 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1302, 1977 Tax Ct. Memo LEXIS 116, 1977 T.C. Memo. 323
Docket Number: Docket Nos. 1088-74, 8242-75. Filed: 9/21/1977 Last Modified: 11/20/2020 |
| Spurgeon v. Commissioner , 36 T.C.M. 1316 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1316, 1977 Tax Ct. Memo LEXIS 119, 1977 T.C. Memo. 326
Docket Number: Docket No. 9420-74 Filed: 9/21/1977 Last Modified: 11/21/2020 |
| Picknally v. Commissioner , 36 T.C.M. 1292 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1292, 1977 Tax Ct. Memo LEXIS 120, 1977 T.C. Memo. 321
Docket Number: Docket No. 10539-75. Filed: 9/20/1977 Last Modified: 11/21/2020 |
| Bransford v. Commissioner , 36 T.C.M. 1262 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1262, 1977 Tax Ct. Memo LEXIS 122, 1977 T.C. Memo. 314
Docket Number: Docket Nos. 1520-74, 1573-74, 1574-74, 1575-74, 6536-75. Filed: 9/19/1977 Last Modified: 11/20/2020 |
| Cutler v. Commissioner , 36 T.C.M. 1290 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1290, 1977 Tax Ct. Memo LEXIS 128, 1977 T.C. Memo. 320
Docket Number: Docket No. 2219-75. Filed: 9/19/1977 Last Modified: 11/21/2020 |
| De Groff v. Commissioner , 36 T.C.M. 1284 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1284, 1977 Tax Ct. Memo LEXIS 126, 1977 T.C. Memo. 318
Docket Number: Docket No. 2306-76. Filed: 9/19/1977 Last Modified: 11/21/2020 |
| Ducar v. Commissioner , 36 T.C.M. 1278 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1278, 1977 Tax Ct. Memo LEXIS 124, 1977 T.C. Memo. 316
Docket Number: Docket Nos. 8191-76, 9047-76. Filed: 9/19/1977 Last Modified: 11/20/2020 |
| Gil de Gibaja v. Commissioner , 36 T.C.M. 1260 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1260, 1977 Tax Ct. Memo LEXIS 121, 1977 T.C. Memo. 313
Docket Number: Docket No. 8049-74. Filed: 9/19/1977 Last Modified: 11/20/2020 |
| HARTLEY v. COMMISSIONER , 36 T.C.M. 1381 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1381, 1977 Tax Ct. Memo LEXIS 125, 1977 T.C. Memo. 343
Docket Number: Docket No. 1305-76. Filed: 9/19/1977 Last Modified: 11/20/2020 |
| Jobusch v. Commissioner , 68 T.C. 929 ( 1977 ) |
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Cite Numbers: 68 T.C. 929, 1977 U.S. Tax Ct. LEXIS 45
Docket Number: Docket Nos. 3429-74, 3430-74, 3431-74 Filed: 9/19/1977 Last Modified: 10/19/2024 |
| Owens v. Commissioner , 36 T.C.M. 1288 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1288, 1977 Tax Ct. Memo LEXIS 127, 1977 T.C. Memo. 319
Docket Number: Docket No. 2303-75. Filed: 9/19/1977 Last Modified: 11/20/2020 |
| Schrimpf v. Commissioner , 36 T.C.M. 1275 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1275, 1977 Tax Ct. Memo LEXIS 123, 1977 T.C. Memo. 315
Docket Number: Docket No. 10438-75. Filed: 9/19/1977 Last Modified: 11/20/2020 |
| Estate of Rolin v. Commissioner , 68 T.C. 919 ( 1977 ) |
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Cite Numbers: 1977 U.S. Tax Ct. LEXIS 46, 68 T.C. 919
Docket Number: Docket No. 5766-73 Filed: 9/15/1977 Last Modified: 10/19/2024 |
| Estate of Wilson v. Commissioner , 36 T.C.M. 1230 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1230, 1977 Tax Ct. Memo LEXIS 129, 1977 T.C. Memo. 312
Docket Number: Docket No. 9766-75. Filed: 9/15/1977 Last Modified: 11/20/2020 |
| Skelton v. Commissioner , 36 T.C.M. 1228 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1228, 1977 Tax Ct. Memo LEXIS 130, 1977 T.C. Memo. 311
Docket Number: Docket No. 4191-76. Filed: 9/14/1977 Last Modified: 11/20/2020 |
| Adams v. Commissioner , 36 T.C.M. 1219 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1219, 1977 Tax Ct. Memo LEXIS 131, 1977 T.C. Memo. 308
Docket Number: Docket No. 9881-75. Filed: 9/13/1977 Last Modified: 11/21/2020 |
| Estate of Tompkins v. Commissioner , 68 T.C. 912 ( 1977 ) |
|
Cite Numbers: 68 T.C. 912, 1977 U.S. Tax Ct. LEXIS 48
Docket Number: Docket No. 3098-76 Filed: 9/13/1977 Last Modified: 10/19/2024 |
| Kenefic v. Commissioner , 36 T.C.M. 1226 ( 1977 ) |
|
Cite Numbers: 36 T.C.M. 1226, 1977 Tax Ct. Memo LEXIS 133, 1977 T.C. Memo. 310
Docket Number: Docket No. 6505-75. Filed: 9/13/1977 Last Modified: 11/20/2020 |
| Romy Hammes, Inc. v. Commissioner , 68 T.C. 900 ( 1977 ) |
|
Cite Numbers: 68 T.C. 900, 1977 U.S. Tax Ct. LEXIS 47
Docket Number: Docket No. 7444-73 Filed: 9/13/1977 Last Modified: 10/19/2024 |
| Russos v. Commissioner , 36 T.C.M. 1222 ( 1977 ) |
|
Cite Numbers: 36 T.C.M. 1222, 1977 Tax Ct. Memo LEXIS 132, 1977 T.C. Memo. 309
Docket Number: Docket Nos. 9344-75, 9352-75. Filed: 9/13/1977 Last Modified: 11/21/2020 |
| Forsyth Emergency Services, P.A. v. Commissioner , 68 T.C. 881 ( 1977 ) |
|
Cite Numbers: 68 T.C. 881, 1977 U.S. Tax Ct. LEXIS 49
Docket Number: Docket No. 7305-76 Filed: 9/12/1977 Last Modified: 10/19/2024 |
| Hatfield v. Commissioner , 68 T.C. 895 ( 1977 ) |
|
Cite Numbers: 1977 U.S. Tax Ct. LEXIS 50, 68 T.C. 895
Docket Number: Docket No. 2399-76 Filed: 9/12/1977 Last Modified: 10/19/2024 |
| Intermed, Inc. v. Commissioner , 36 T.C.M. 1209 ( 1977 ) |
|
Cite Numbers: 36 T.C.M. 1209, 1977 Tax Ct. Memo LEXIS 134, 1977 T.C. Memo. 306
Docket Number: Docket No. 6913-74. Filed: 9/12/1977 Last Modified: 11/20/2020 |
| Rochester Development Corp. v. Commissioner , 36 T.C.M. 1213 ( 1977 ) |
|
Cite Numbers: 36 T.C.M. 1213, 1977 Tax Ct. Memo LEXIS 135, 1977 T.C. Memo. 307
Docket Number: Docket No. 9070-74. Filed: 9/12/1977 Last Modified: 11/20/2020 |
| Amato v. Commissioner , 36 T.C.M. 1202 ( 1977 ) |
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Cite Numbers: 36 T.C.M. 1202, 1977 Tax Ct. Memo LEXIS 136, 1977 T.C. Memo. 305
Docket Number: Docket Nos. 5604-74, 5605-74 Filed: 9/8/1977 Last Modified: 11/20/2020 |
| Iowa-Des Moines Nat'l Bank v. Commissioner , 68 T.C. 872 ( 1977 ) |
|
Cite Numbers: 68 T.C. 872, 1977 U.S. Tax Ct. LEXIS 51
Docket Number: Docket Nos. 8572-75, 8573-75 Filed: 9/8/1977 Last Modified: 10/19/2024 |
| Grayson v. Commissioner , 36 T.C.M. 1201 ( 1977 ) |
|
Cite Numbers: 36 T.C.M. 1201, 1977 Tax Ct. Memo LEXIS 141, 1977 T.C. Memo. 304
Docket Number: Docket No. 3736-76. Filed: 9/7/1977 Last Modified: 11/21/2020 |
| Lang v. Commissioner , 36 T.C.M. 1194 ( 1977 ) |
|
Cite Numbers: 36 T.C.M. 1194, 1977 Tax Ct. Memo LEXIS 139, 1977 T.C. Memo. 302
Docket Number: Docket No. 3357-73. Filed: 9/7/1977 Last Modified: 11/20/2020 |
| Patterson v. Commissioner , 36 T.C.M. 1189 ( 1977 ) |
|
Cite Numbers: 36 T.C.M. 1189, 1977 Tax Ct. Memo LEXIS 137, 1977 T.C. Memo. 300
Docket Number: Docket No. 7208-74. Filed: 9/7/1977 Last Modified: 11/20/2020 |
| Randazzo v. Commissioner , 36 T.C.M. 1199 ( 1977 ) |
|
Cite Numbers: 36 T.C.M. 1199, 1977 Tax Ct. Memo LEXIS 140, 1977 T.C. Memo. 303
Docket Number: Docket No. 4155-76. Filed: 9/7/1977 Last Modified: 11/21/2020 |
| Schooler v. Commissioner , 68 T.C. 867 ( 1977 ) |
|
Cite Numbers: 68 T.C. 867, 1977 U.S. Tax Ct. LEXIS 52
Docket Number: Docket No. 520-76 Filed: 9/7/1977 Last Modified: 10/19/2024 |
| Sherman v. Commissioner , 36 T.C.M. 1191 ( 1977 ) |
|
Cite Numbers: 36 T.C.M. 1191, 1977 Tax Ct. Memo LEXIS 138, 1977 T.C. Memo. 301
Docket Number: Docket No. 8136-73. Filed: 9/7/1977 Last Modified: 11/20/2020 |
| Equitable Life Ins. Co. v. Commissioner , 36 T.C.M. 1184 ( 1977 ) |
|
Cite Numbers: 36 T.C.M. 1184, 1977 Tax Ct. Memo LEXIS 142, 1977 T.C. Memo. 299
Docket Number: Docket No. 2612-75. Filed: 9/6/1977 Last Modified: 11/20/2020 |
| Suarez v. Commissioner , 68 T.C. 857 ( 1977 ) |
|
Cite Numbers: 68 T.C. 857, 1977 U.S. Tax Ct. LEXIS 53
Docket Number: Docket Nos. 6141-73, 6687-73 Filed: 9/6/1977 Last Modified: 10/19/2024 |
| Watson v. Commissioner , 36 T.C.M. 1183 ( 1977 ) |
|
Cite Numbers: 36 T.C.M. 1183, 1977 Tax Ct. Memo LEXIS 143, 1977 T.C. Memo. 298
Docket Number: Docket No. 3093-76. Filed: 9/6/1977 Last Modified: 11/20/2020 |
| Matson Navigation Co. v. Commissioner , 68 T.C. 847 ( 1977 ) |
|
Cite Numbers: 68 T.C. 847, 1977 U.S. Tax Ct. LEXIS 54
Docket Number: Docket Nos. 1625-74, 1626-74 Filed: 9/1/1977 Last Modified: 10/19/2024 |