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Data Month:
- 1249 opinions
- 1166 opinions
- 1050 opinions
- 0964 opinions
- 0868 opinions
- 0761 opinions
- 0658 opinions
- 0563 opinions
- 0442 opinions
- 0367 opinions
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- 0159 opinions
| Bolden v. Commissioner , 37 T.C.M. 1232 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1232, 1978 Tax Ct. Memo LEXIS 218, 1978 T.C. Memo. 294
Docket Number: Docket No. 2125-77. Filed: 7/31/1978 Last Modified: 11/21/2020 |
| Bradford v. Commissioner , 70 T.C. 584 ( 1978 ) |
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Cite Numbers: 70 T.C. 584, 1978 U.S. Tax Ct. LEXIS 86
Docket Number: Docket Nos. 5701-76, 5831-76 Filed: 7/31/1978 Last Modified: 11/14/2024 |
| Church v. Commissioner , 37 T.C.M. 1236 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1236, 1978 Tax Ct. Memo LEXIS 219, 1978 T.C. Memo. 295
Docket Number: Docket Nos. 7682-74, 6206-76, 10990-76. Filed: 7/31/1978 Last Modified: 11/20/2020 |
| Estate of Hollingshead v. Commissioner , 70 T.C. 578 ( 1978 ) |
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Cite Numbers: 70 T.C. 578, 1978 U.S. Tax Ct. LEXIS 85
Docket Number: Docket No. 9174-76 Filed: 7/31/1978 Last Modified: 11/14/2024 |
| Freshour v. Commissioner , 37 T.C.M. 1241 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1241, 1978 Tax Ct. Memo LEXIS 220, 1978 T.C. Memo. 296
Docket Number: Docket No. 669-77. Filed: 7/31/1978 Last Modified: 11/21/2020 |
| Johnson v. Commissioner , 37 T.C.M. 1231 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1231, 1978 Tax Ct. Memo LEXIS 217, 1978 T.C. Memo. 293
Docket Number: Docket No. 8424-75. Filed: 7/31/1978 Last Modified: 11/20/2020 |
| Marcus v. Commissioner , 70 T.C. 562 ( 1978 ) |
|
Cite Numbers: 1978 U.S. Tax Ct. LEXIS 84, 70 T.C. 562
Docket Number: Docket Nos. 8256-72, 8257-72 Filed: 7/31/1978 Last Modified: 11/14/2024 |
| Pulpit Resource v. Commissioner , 70 T.C. 594 ( 1978 ) |
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Cite Numbers: 70 T.C. 594, 1978 U.S. Tax Ct. LEXIS 87
Docket Number: Docket No. 7976-77X Filed: 7/31/1978 Last Modified: 11/14/2024 |
| Schmitz v. Commissioner , 37 T.C.M. 1229 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1229, 1978 Tax Ct. Memo LEXIS 216, 1978 T.C. Memo. 292
Docket Number: Docket No. 2963-76. Filed: 7/31/1978 Last Modified: 11/21/2020 |
| Smith v. Commissioner , 37 T.C.M. 1242 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1242, 1978 Tax Ct. Memo LEXIS 221, 1978 T.C. Memo. 297
Docket Number: Docket No. 1413-77. Filed: 7/31/1978 Last Modified: 11/20/2020 |
| Tirre v. Commissioner , 37 T.C.M. 1243 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1243, 1978 Tax Ct. Memo LEXIS 222, 1978 T.C. Memo. 298
Docket Number: Docket No. 4838-73. Filed: 7/31/1978 Last Modified: 11/21/2020 |
| I. S. C., Inc. v. Commissioner , 37 T.C.M. 1206 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1206, 1978 Tax Ct. Memo LEXIS 223, 1978 T.C. Memo. 288
Docket Number: Docket No. 3653-74. Filed: 7/27/1978 Last Modified: 11/20/2020 |
| Jones v. Commissioner , 37 T.C.M. 1222 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1222, 1978 Tax Ct. Memo LEXIS 225, 1978 T.C. Memo. 290
Docket Number: Docket No. 7877-75. Filed: 7/27/1978 Last Modified: 11/20/2020 |
| Satnick v. Commissioner , 37 T.C.M. 1217 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1217, 1978 Tax Ct. Memo LEXIS 224, 1978 T.C. Memo. 289
Docket Number: Docket Nos. 6757-72, 6758-72. Filed: 7/27/1978 Last Modified: 11/21/2020 |
| White v. Commissioner , 37 T.C.M. 1226 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1226, 1978 Tax Ct. Memo LEXIS 226, 1978 T.C. Memo. 291
Docket Number: Docket Nos. 4284-75, 10358-76. Filed: 7/27/1978 Last Modified: 11/20/2020 |
| Felt v. Commissioner , 37 T.C.M. 1203 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1203, 1978 Tax Ct. Memo LEXIS 230, 1978 T.C. Memo. 286
Docket Number: Docket No. 9499-77. Filed: 7/26/1978 Last Modified: 11/20/2020 |
| Neames v. Commissioner , 37 T.C.M. 1199 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1199, 1978 Tax Ct. Memo LEXIS 228, 1978 T.C. Memo. 284
Docket Number: Docket Nos. 10386-76, 1106-77. Filed: 7/26/1978 Last Modified: 11/20/2020 |
| Nelson v. Commissioner , 37 T.C.M. 1204 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1204, 1978 Tax Ct. Memo LEXIS 231, 1978 T.C. Memo. 287
Docket Number: Docket No. 11029-76. Filed: 7/26/1978 Last Modified: 11/21/2020 |
| Noneman v. Commissioner , 37 T.C.M. 1195 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1195, 1978 Tax Ct. Memo LEXIS 227, 1978 T.C. Memo. 283
Docket Number: Docket No. 9709-75. Filed: 7/26/1978 Last Modified: 11/20/2020 |
| Schaye v. Commissioner , 37 T.C.M. 1201 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1201, 1978 Tax Ct. Memo LEXIS 229, 1978 T.C. Memo. 285
Docket Number: Docket No. 11270-76. Filed: 7/26/1978 Last Modified: 11/20/2020 |
| Bornstein v. Commissioner , 37 T.C.M. 1186 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1186, 1978 Tax Ct. Memo LEXIS 232, 1978 T.C. Memo. 278
Docket Number: Docket Nos. 7337-73, 4701-76, 9834-76. Filed: 7/25/1978 Last Modified: 11/21/2020 |
| Freer v. Commissioner , 37 T.C.M. 1193 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1193, 1978 Tax Ct. Memo LEXIS 236, 1978 T.C. Memo. 282
Docket Number: Docket No. 6566-76. Filed: 7/25/1978 Last Modified: 11/20/2020 |
| SANDQUIST v. COMMISSIONER , 37 T.C.M. 1191 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1191, 1978 Tax Ct. Memo LEXIS 235, 1978 T.C. Memo. 281
Docket Number: Docket No. 5156-77. Filed: 7/25/1978 Last Modified: 11/20/2020 |
| Williamson v. Commissioner , 37 T.C.M. 1189 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1189, 1978 Tax Ct. Memo LEXIS 233, 1978 T.C. Memo. 279
Docket Number: Docket No. 7881-77. Filed: 7/25/1978 Last Modified: 11/20/2020 |
| Cameron v. Commissioner , 37 T.C.M. 1170 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1170, 1978 Tax Ct. Memo LEXIS 239, 1978 T.C. Memo. 272
Docket Number: Docket No. 6790-77. Filed: 7/24/1978 Last Modified: 11/20/2020 |
| Clark v. Commissioner , 37 T.C.M. 1178 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1178, 1978 Tax Ct. Memo LEXIS 243, 1978 T.C. Memo. 276
Docket Number: Docket No. 7349-76. Filed: 7/24/1978 Last Modified: 11/21/2020 |
| Crowder v. Commissioner , 37 T.C.M. 1173 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1173, 1978 Tax Ct. Memo LEXIS 240, 1978 T.C. Memo. 273
Docket Number: Docket No. 10145-77. Filed: 7/24/1978 Last Modified: 11/20/2020 |
| Daniel v. Commissioner , 37 T.C.M. 1180 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1180, 1978 Tax Ct. Memo LEXIS 244, 1978 T.C. Memo. 277
Docket Number: Docket No. 1580-75. Filed: 7/24/1978 Last Modified: 11/21/2020 |
| Klein v. Commissioner , 37 T.C.M. 1176 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1176, 1978 Tax Ct. Memo LEXIS 242, 1978 T.C. Memo. 275
Docket Number: Docket No. 2357-76. Filed: 7/24/1978 Last Modified: 11/20/2020 |
| Koch v. Commissioner , 37 T.C.M. 1167 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1167, 1978 Tax Ct. Memo LEXIS 238, 1978 T.C. Memo. 271
Docket Number: Docket No. 8898-76. Filed: 7/24/1978 Last Modified: 11/21/2020 |
| Maniscalco v. Commissioner , 37 T.C.M. 1174 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1174, 1978 Tax Ct. Memo LEXIS 241, 1978 T.C. Memo. 274
Docket Number: Docket No. 492-77. Filed: 7/24/1978 Last Modified: 11/21/2020 |
| Mattei v. Commissioner , 37 T.C.M. 1157 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1157, 1978 Tax Ct. Memo LEXIS 245, 1978 T.C. Memo. 269
Docket Number: Docket No. 828-77. Filed: 7/24/1978 Last Modified: 11/20/2020 |
| Rose v. Commissioner , 70 T.C. 558 ( 1978 ) |
|
Cite Numbers: 70 T.C. 558, 1978 U.S. Tax Ct. LEXIS 88
Docket Number: Docket No. 1663-75 Filed: 7/24/1978 Last Modified: 11/14/2024 |
| Spain v. Commissioner , 37 T.C.M. 1158 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1158, 1978 Tax Ct. Memo LEXIS 237, 1978 T.C. Memo. 270
Docket Number: Docket No. 6141-75. Filed: 7/24/1978 Last Modified: 11/20/2020 |
| Constantine v. Commissioner , 37 T.C.M. 1154 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1154, 1978 Tax Ct. Memo LEXIS 247, 1978 T.C. Memo. 268
Docket Number: Docket No. 5417-77. Filed: 7/20/1978 Last Modified: 11/20/2020 |
| White v. Commissioner , 37 T.C.M. 1147 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1147, 1978 Tax Ct. Memo LEXIS 246, 1978 T.C. Memo. 267
Docket Number: Docket No. 11186-76. Filed: 7/20/1978 Last Modified: 11/20/2020 |
| Curtis v. Commissioner , 37 T.C.M. 1144 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1144, 1978 Tax Ct. Memo LEXIS 249, 1978 T.C. Memo. 265
Docket Number: Docket No. 7756-72. Filed: 7/19/1978 Last Modified: 11/21/2020 |
| Silman v. Commissioner , 37 T.C.M. 1146 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1146, 1978 Tax Ct. Memo LEXIS 250, 1978 T.C. Memo. 266
Docket Number: Docket No. 10543-76. Filed: 7/19/1978 Last Modified: 11/20/2020 |
| Taitt v. Commissioner , 37 T.C.M. 1140 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1140, 1978 Tax Ct. Memo LEXIS 248, 1978 T.C. Memo. 264
Docket Number: Docket Nos. 6754-76, 8700-76. Filed: 7/19/1978 Last Modified: 11/21/2020 |
| Cumbee v. Commissioner , 37 T.C.M. 1139 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1139, 1978 Tax Ct. Memo LEXIS 251, 1978 T.C. Memo. 263
Docket Number: Docket No. 9248-76. Filed: 7/18/1978 Last Modified: 11/21/2020 |
| Estate of Humbert v. Commissioner , 70 T.C. 542 ( 1978 ) |
|
Cite Numbers: 70 T.C. 542, 1978 U.S. Tax Ct. LEXIS 89
Docket Number: Docket Nos. 7147-75, 7148-75 Filed: 7/18/1978 Last Modified: 11/14/2024 |
| Siddiqi v. Commissioner , 70 T.C. 553 ( 1978 ) |
|
Cite Numbers: 70 T.C. 553, 1978 U.S. Tax Ct. LEXIS 90
Docket Number: Docket No. 1632-77 Filed: 7/18/1978 Last Modified: 11/14/2024 |
| Bogdan v. Commissioner , 37 T.C.M. 1127 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1127, 1978 Tax Ct. Memo LEXIS 253, 1978 T.C. Memo. 261
Docket Number: Docket No. 11250-76. Filed: 7/17/1978 Last Modified: 11/20/2020 |
| Corral Creek Cattle Co. v. Commissioner , 37 T.C.M. 1121 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1121, 1978 Tax Ct. Memo LEXIS 252, 1978 T.C. Memo. 260
Docket Number: Docket Nos. 4277-74, 4278-74, 4279-74. Filed: 7/17/1978 Last Modified: 11/21/2020 |
| Timmons v. Commissioner , 37 T.C.M. 1134 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1134, 1978 Tax Ct. Memo LEXIS 254, 1978 T.C. Memo. 262
Docket Number: Docket No. 2885-76. Filed: 7/17/1978 Last Modified: 11/20/2020 |
| Armes v. Commissioner , 37 T.C.M. 1114 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1114, 1978 Tax Ct. Memo LEXIS 256, 1978 T.C. Memo. 258
Docket Number: Docket No. 7937-75. Filed: 7/12/1978 Last Modified: 11/20/2020 |
| Land Dynamics v. Commissioner , 37 T.C.M. 1119 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1119, 1978 Tax Ct. Memo LEXIS 257, 1978 T.C. Memo. 259
Docket Number: Docket No. 2146-76. Filed: 7/12/1978 Last Modified: 11/20/2020 |
| Gordon v. Commissioner , 70 T.C. 525 ( 1978 ) |
|
Cite Numbers: 70 T.C. 525, 1978 U.S. Tax Ct. LEXIS 91
Docket Number: Docket No. 1637-76 Filed: 7/11/1978 Last Modified: 11/14/2024 |
| Greene v. Commissioner , 70 T.C. 534 ( 1978 ) |
|
Cite Numbers: 70 T.C. 534, 1978 U.S. Tax Ct. LEXIS 92
Docket Number: Docket Nos. 5972-77, 5973-77, 5975-77, 5976-77, 5977-77, 5978-77, 5979-77, 5982-77, 5983-77, 5988-77, 6187-77 Filed: 7/11/1978 Last Modified: 11/14/2024 |
| Johnston v. Commissioner , 37 T.C.M. 1112 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1112, 1978 Tax Ct. Memo LEXIS 260, 1978 T.C. Memo. 257
Docket Number: Docket No. 3351-77. Filed: 7/11/1978 Last Modified: 11/21/2020 |
| Singleton v. Commissioner , 37 T.C.M. 1106 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1106, 1978 Tax Ct. Memo LEXIS 258, 1978 T.C. Memo. 255
Docket Number: Docket No. 9680-74. Filed: 7/11/1978 Last Modified: 11/21/2020 |
| Zinser v. Commissioner , 37 T.C.M. 1109 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1109, 1978 Tax Ct. Memo LEXIS 259, 1978 T.C. Memo. 256
Docket Number: Docket No. 8353-74. Filed: 7/11/1978 Last Modified: 11/20/2020 |
| Church v. Commissioner , 37 T.C.M. 1085 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1085, 1978 Tax Ct. Memo LEXIS 262, 1978 T.C. Memo. 252
Docket Number: Docket No. 562-77. Filed: 7/10/1978 Last Modified: 11/21/2020 |
| Greenfield v. Commissioner , 37 T.C.M. 1082 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1082, 1978 Tax Ct. Memo LEXIS 261, 1978 T.C. Memo. 251
Docket Number: Docket No. 6354-70. Filed: 7/10/1978 Last Modified: 11/21/2020 |
| Pehlke v. Commissioner , 37 T.C.M. 1088 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1088, 1978 Tax Ct. Memo LEXIS 264, 1978 T.C. Memo. 254
Docket Number: Docket Nos. 8909-76, 8910-76. Filed: 7/10/1978 Last Modified: 11/21/2020 |
| Waters v. Commissioner , 37 T.C.M. 1086 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1086, 1978 Tax Ct. Memo LEXIS 263, 1978 T.C. Memo. 253
Docket Number: Docket No. 3353-77. Filed: 7/10/1978 Last Modified: 11/20/2020 |
| Barry v. Commissioner , 37 T.C.M. 1080 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1080, 1978 Tax Ct. Memo LEXIS 265, 1978 T.C. Memo. 250
Docket Number: Docket No. 9515-75. Filed: 7/6/1978 Last Modified: 11/20/2020 |
| Bertram v. Commissioner , 37 T.C.M. 1058 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1058, 1978 Tax Ct. Memo LEXIS 266, 1978 T.C. Memo. 247
Docket Number: Docket No. 1432-77. Filed: 7/5/1978 Last Modified: 11/20/2020 |
| Estate of Goodrich v. Commissioner , 37 T.C.M. 1062 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1062, 1978 Tax Ct. Memo LEXIS 267, 1978 T.C. Memo. 248
Docket Number: Docket No. 7762-76. Filed: 7/5/1978 Last Modified: 11/20/2020 |
| Selig v. Commissioner , 37 T.C.M. 1078 ( 1978 ) |
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Cite Numbers: 37 T.C.M. 1078, 1978 Tax Ct. Memo LEXIS 268, 1978 T.C. Memo. 249
Docket Number: Docket No. 2119-77. Filed: 7/5/1978 Last Modified: 11/20/2020 |
| Zettlemoyer v. Commissioner , 37 T.C.M. 1057 ( 1978 ) |
|
Cite Numbers: 37 T.C.M. 1057, 1978 Tax Ct. Memo LEXIS 269, 1978 T.C. Memo. 246
Docket Number: Docket No. 10506-76. Filed: 7/3/1978 Last Modified: 11/21/2020 |