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Data Month:
- 1276 opinions
- 1144 opinions
- 1065 opinions
- 09122 opinions
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- 0654 opinions
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- 0145 opinions
| Johansen v. Commissioner , 40 T.C.M. 278 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 278, 1980 Tax Ct. Memo LEXIS 434, 1980 T.C. Memo. 150
Docket Number: Docket No. 13165-79. Filed: 4/30/1980 Last Modified: 11/21/2020 |
| Lardas v. Commissioner , 40 T.C.M. 279 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 279, 1980 Tax Ct. Memo LEXIS 435, 1980 T.C. Memo. 151
Docket Number: Docket No. 11948-78. Filed: 4/30/1980 Last Modified: 11/20/2020 |
| Ann Arbor Dog Training Club, Inc. v. Commissioner , 74 T.C. 207 ( 1980 ) |
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Cite Numbers: 74 T.C. 207, 1980 U.S. Tax Ct. LEXIS 142, 74 T.C. No. 16
Docket Number: Docket No. 7534-79X Filed: 4/29/1980 Last Modified: 10/19/2024 |
| Buono v. Commissioner , 74 T.C. 187 ( 1980 ) |
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Cite Numbers: 74 T.C. 187, 1980 U.S. Tax Ct. LEXIS 141, 74 T.C. No. 15
Docket Number: Docket No. 3504-78 Filed: 4/29/1980 Last Modified: 10/19/2024 |
| Nat v. Commissioner , 40 T.C.M. 276 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 276, 1980 Tax Ct. Memo LEXIS 437, 1980 T.C. Memo. 149
Docket Number: Docket No. 9287-76. Filed: 4/29/1980 Last Modified: 11/20/2020 |
| Schopp v. Commissioner , 40 T.C.M. 275 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 275, 1980 Tax Ct. Memo LEXIS 436, 1980 T.C. Memo. 148
Docket Number: Docket No. 234-79. Filed: 4/29/1980 Last Modified: 11/20/2020 |
| Ellis v. Commissioner , 40 T.C.M. 267 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 267, 1980 Tax Ct. Memo LEXIS 440, 1980 T.C. Memo. 145
Docket Number: Docket No. 507-78. Filed: 4/28/1980 Last Modified: 11/20/2020 |
| Henson v. Commissioner , 40 T.C.M. 256 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 256, 1980 Tax Ct. Memo LEXIS 438, 1980 T.C. Memo. 140
Docket Number: Docket No. 1733-78. Filed: 4/28/1980 Last Modified: 11/21/2020 |
| Scott Paper Co. v. Commissioner , 74 T.C. 137 ( 1980 ) |
|
Cite Numbers: 1980 U.S. Tax Ct. LEXIS 143, 74 T.C. No. 14, 74 T.C. 137
Docket Number: Docket Nos. 1775-73, 2897-74 Filed: 4/28/1980 Last Modified: 10/19/2024 |
| Walker v. Commissioner , 40 T.C.M. 270 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 270, 1980 Tax Ct. Memo LEXIS 441, 1980 T.C. Memo. 146
Docket Number: Docket No. 8802-78. Filed: 4/28/1980 Last Modified: 11/20/2020 |
| Weiberg v. Commissioner , 40 T.C.M. 272 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 272, 1980 Tax Ct. Memo LEXIS 442, 1980 T.C. Memo. 147
Docket Number: Docket No. 6611-78. Filed: 4/28/1980 Last Modified: 11/20/2020 |
| Westcott v. Commissioner , 40 T.C.M. 265 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 265, 1980 Tax Ct. Memo LEXIS 439, 1980 T.C. Memo. 144
Docket Number: Docket Nos. 13674-78, 13675-78, 13730-78. Filed: 4/28/1980 Last Modified: 11/20/2020 |
| Du Bois v. Commissioner , 40 T.C.M. 263 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 263, 1980 Tax Ct. Memo LEXIS 446, 1980 T.C. Memo. 143
Docket Number: Docket No. 10644-78. Filed: 4/24/1980 Last Modified: 11/21/2020 |
| Evans v. Commissioner , 40 T.C.M. 260 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 260, 1980 Tax Ct. Memo LEXIS 445, 1980 T.C. Memo. 142
Docket Number: Docket No. 2623-78. Filed: 4/24/1980 Last Modified: 11/20/2020 |
| Linczer v. Commissioner , 40 T.C.M. 253 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 253, 1980 Tax Ct. Memo LEXIS 443, 1980 T.C. Memo. 139
Docket Number: Docket No. 4932-77. Filed: 4/24/1980 Last Modified: 11/21/2020 |
| Perrett v. Commissioner , 74 T.C. 111 ( 1980 ) |
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Cite Numbers: 74 T.C. 111, 1980 U.S. Tax Ct. LEXIS 144
Docket Number: Docket Nos. 4446-74, 5900-76 Filed: 4/24/1980 Last Modified: 10/19/2024 |
| Wright v. Commissioner , 40 T.C.M. 258 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 258, 1980 Tax Ct. Memo LEXIS 444, 1980 T.C. Memo. 141
Docket Number: Docket No. 6120-78. Filed: 4/24/1980 Last Modified: 11/20/2020 |
| Baie v. Commissioner , 74 T.C. 105 ( 1980 ) |
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Cite Numbers: 74 T.C. 105, 1980 U.S. Tax Ct. LEXIS 146
Docket Number: Docket No. 8211-78 Filed: 4/23/1980 Last Modified: 10/19/2024 |
| Bonhag v. Commissioner , 40 T.C.M. 250 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 250, 1980 Tax Ct. Memo LEXIS 452, 1980 T.C. Memo. 138
Docket Number: Docket No. 6600-77. Filed: 4/23/1980 Last Modified: 11/21/2020 |
| Bullock v. Commissioner , 40 T.C.M. 238 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 238, 1980 Tax Ct. Memo LEXIS 449, 1980 T.C. Memo. 135
Docket Number: Docket No. 9278-77. Filed: 4/23/1980 Last Modified: 11/20/2020 |
| Collins v. Commissioner , 40 T.C.M. 233 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 233, 1980 Tax Ct. Memo LEXIS 447, 1980 T.C. Memo. 133
Docket Number: Docket No. 5168-78. Filed: 4/23/1980 Last Modified: 11/21/2020 |
| Miller v. Commissioner , 40 T.C.M. 243 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 243, 1980 Tax Ct. Memo LEXIS 450, 1980 T.C. Memo. 136
Docket Number: Docket No. 9205-77. Filed: 4/23/1980 Last Modified: 11/20/2020 |
| Rapoport v. Commissioner , 74 T.C. 98 ( 1980 ) |
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Cite Numbers: 74 T.C. 98, 1980 U.S. Tax Ct. LEXIS 145, 74 T.C. No. 11
Docket Number: Docket No. 9934-77 Filed: 4/23/1980 Last Modified: 10/19/2024 |
| Sands v. Commissioner , 40 T.C.M. 236 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 236, 1980 Tax Ct. Memo LEXIS 448, 1980 T.C. Memo. 134
Docket Number: Docket No. 4514-77. Filed: 4/23/1980 Last Modified: 11/20/2020 |
| Woods v. Commissioner , 40 T.C.M. 248 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 248, 1980 Tax Ct. Memo LEXIS 451, 1980 T.C. Memo. 137
Docket Number: Docket No. 5287-78. Filed: 4/23/1980 Last Modified: 11/20/2020 |
| Johnson v. Commissioner , 74 T.C. 89 ( 1980 ) |
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Cite Numbers: 1980 U.S. Tax Ct. LEXIS 147, 74 T.C. 89
Docket Number: Docket No. 10058-76 Filed: 4/22/1980 Last Modified: 10/19/2024 |
| Barton Theatre Co. v. Commissioner , 40 T.C.M. 198 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 198, 1980 Tax Ct. Memo LEXIS 456, 1980 T.C. Memo. 128
Docket Number: Docket No. 4965-75. Filed: 4/21/1980 Last Modified: 11/21/2020 |
| Campise v. Commissioner , 40 T.C.M. 211 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 211, 1980 Tax Ct. Memo LEXIS 458, 1980 T.C. Memo. 130
Docket Number: Docket No. 7412-78. Filed: 4/21/1980 Last Modified: 11/21/2020 |
| Cheroff v. Commissioner , 40 T.C.M. 183 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 183, 1980 Tax Ct. Memo LEXIS 453, 65 Oil & Gas Rep. 609, 1980 T.C. Memo. 125
Docket Number: Docket No. 6555-76. Filed: 4/21/1980 Last Modified: 11/21/2020 |
| HOBSON v. COMMISSIONER , 40 T.C.M. 221 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 221, 1980 Tax Ct. Memo LEXIS 460, 1980 T.C. Memo. 132
Docket Number: Docket Nos. 4560-76, 3086-77, 3087-77. Filed: 4/21/1980 Last Modified: 11/20/2020 |
| Kannas v. Commissioner , 40 T.C.M. 194 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 194, 1980 Tax Ct. Memo LEXIS 455, 1980 T.C. Memo. 127
Docket Number: Docket No. 2834-78. Filed: 4/21/1980 Last Modified: 11/20/2020 |
| Spencer v. Comm'r , 40 T.C.M. 187 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 187, 1980 Tax Ct. Memo LEXIS 454, 1980 T.C. Memo. 126
Docket Number: Docket No. 4719-78. Filed: 4/21/1980 Last Modified: 11/20/2020 |
| Stephens v. Commissioner , 40 T.C.M. 220 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 220, 1980 Tax Ct. Memo LEXIS 459, 1980 T.C. Memo. 131
Docket Number: Docket No. 4102-76. Filed: 4/21/1980 Last Modified: 11/20/2020 |
| Szkircsak v. Commissioner , 40 T.C.M. 208 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 208, 1980 Tax Ct. Memo LEXIS 457, 1980 T.C. Memo. 129
Docket Number: Docket No. 9813-77. Filed: 4/21/1980 Last Modified: 11/21/2020 |
| Voigt v. Commissioner , 74 T.C. 82 ( 1980 ) |
|
Cite Numbers: 74 T.C. 82, 1980 U.S. Tax Ct. LEXIS 148
Docket Number: Docket No. 11950-78 Filed: 4/21/1980 Last Modified: 10/19/2024 |
| Boyle v. Commissioner , 40 T.C.M. 179 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 179, 1980 Tax Ct. Memo LEXIS 462, 1980 T.C. Memo. 123
Docket Number: Docket No. 326-79. Filed: 4/17/1980 Last Modified: 11/21/2020 |
| Faulkner v. Commissioner , 40 T.C.M. 182 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 182, 1980 Tax Ct. Memo LEXIS 463, 1980 T.C. Memo. 124
Docket Number: Docket No. 13154-78. Filed: 4/17/1980 Last Modified: 11/20/2020 |
| Goodman v. Commissioner , 40 T.C.M. 174 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 174, 1980 Tax Ct. Memo LEXIS 461, 1980 T.C. Memo. 122
Docket Number: Docket No. 10797-78. Filed: 4/17/1980 Last Modified: 11/20/2020 |
| Estate of Sweeney v. Commissioner , 40 T.C.M. 171 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 171, 1980 Tax Ct. Memo LEXIS 464, 1980 T.C. Memo. 120
Docket Number: Docket Nos. 8293-76, 276-78. Filed: 4/16/1980 Last Modified: 11/20/2020 |
| Greater United Navajo Dev. Enters. v. Commissioner , 74 T.C. 69 ( 1980 ) |
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Cite Numbers: 74 T.C. 69, 1980 U.S. Tax Ct. LEXIS 149, 74 T.C. No. 8
Docket Number: Docket No. 378-79X Filed: 4/16/1980 Last Modified: 10/19/2024 |
| Munson v. Commissioner , 40 T.C.M. 173 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 173, 1980 Tax Ct. Memo LEXIS 465, 1980 T.C. Memo. 121
Docket Number: Docket No. 3905-78. Filed: 4/16/1980 Last Modified: 11/21/2020 |
| Beran v. Commissioner , 40 T.C.M. 163 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 163, 1980 Tax Ct. Memo LEXIS 466, 1980 T.C. Memo. 119
Docket Number: Docket Nos. 2581-78, 2582-78, 2616-78. Filed: 4/15/1980 Last Modified: 11/20/2020 |
| Gilbert v. Commissioner , 74 T.C. 60 ( 1980 ) |
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Cite Numbers: 74 T.C. 60, 1980 U.S. Tax Ct. LEXIS 150
Docket Number: Docket No. 8774-78 Filed: 4/15/1980 Last Modified: 10/19/2024 |
| Aero Industrial Co. v. Commissioner , 40 T.C.M. 147 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 147, 1980 Tax Ct. Memo LEXIS 470, 1980 T.C. Memo. 116
Docket Number: Docket Nos. 4630-77, 4631-77, 514-78. Filed: 4/14/1980 Last Modified: 11/21/2020 |
| Fundenberger v. Commissioner , 40 T.C.M. 138 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 138, 1980 Tax Ct. Memo LEXIS 467, 1980 T.C. Memo. 113
Docket Number: Docket No. 3236-76. Filed: 4/14/1980 Last Modified: 11/21/2020 |
| Hernandez v. Commissioner , 40 T.C.M. 146 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 146, 1980 Tax Ct. Memo LEXIS 468, 1980 T.C. Memo. 114
Docket Number: Docket No. 12690-79. Filed: 4/14/1980 Last Modified: 11/20/2020 |
| Pizzarelli v. Commissioner , 40 T.C.M. 156 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 156, 1980 Tax Ct. Memo LEXIS 472, 1980 T.C. Memo. 118
Docket Number: Docket Nos. 8407-75, 12056-78. Filed: 4/14/1980 Last Modified: 11/20/2020 |
| Roundtree v. Commissioner , 40 T.C.M. 151 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 151, 1980 Tax Ct. Memo LEXIS 471, 1980 T.C. Memo. 117
Docket Number: Docket No. 12484-77. Filed: 4/14/1980 Last Modified: 11/21/2020 |
| Tunnell v. Commissioner , 74 T.C. 44 ( 1980 ) |
|
Cite Numbers: 74 T.C. 44, 1980 U.S. Tax Ct. LEXIS 151
Docket Number: Docket No. 348-76 Filed: 4/14/1980 Last Modified: 10/19/2024 |
| Gulvin v. Commissioner , 40 T.C.M. 126 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 126, 1980 Tax Ct. Memo LEXIS 474, 1980 T.C. Memo. 111
Docket Number: Docket No. 8407-77. Filed: 4/10/1980 Last Modified: 11/20/2020 |
| Hatch v. Commissioner , 40 T.C.M. 110 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 110, 1980 Tax Ct. Memo LEXIS 473, 1980 T.C. Memo. 110
Docket Number: Docket No. 1501-77. Filed: 4/10/1980 Last Modified: 11/21/2020 |
| Merlino v. Commissioner , 40 T.C.M. 134 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 134, 1980 Tax Ct. Memo LEXIS 475, 1980 T.C. Memo. 112
Docket Number: Docket No. 3481-78. Filed: 4/10/1980 Last Modified: 11/21/2020 |
| Oakland Hills Country Club v. Commissioner , 74 T.C. 35 ( 1980 ) |
|
Cite Numbers: 74 T.C. 35, 1980 U.S. Tax Ct. LEXIS 154, 74 T.C. No. 5
Docket Number: Docket No. 8597-78 Filed: 4/10/1980 Last Modified: 10/19/2024 |
| Parker v. Commissioner , 74 T.C. 29 ( 1980 ) |
|
Cite Numbers: 74 T.C. 29, 1980 U.S. Tax Ct. LEXIS 153
Docket Number: Docket No. 13529-78 Filed: 4/10/1980 Last Modified: 10/19/2024 |
| Tirado v. Commissioner , 74 T.C. 14 ( 1980 ) |
|
Cite Numbers: 74 T.C. 14, 1980 U.S. Tax Ct. LEXIS 152
Docket Number: Docket No. 3868-74 Filed: 4/10/1980 Last Modified: 10/19/2024 |
| Noneman v. Commissioner , 40 T.C.M. 99 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 99, 1980 Tax Ct. Memo LEXIS 476, 1980 T.C. Memo. 109
Docket Number: Docket No. 9709-75. Filed: 4/9/1980 Last Modified: 11/21/2020 |
| Half Moon Fruit & Produce Co. v. Commissioner , 40 T.C.M. 96 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 96, 1980 Tax Ct. Memo LEXIS 477, 1980 T.C. Memo. 108
Docket Number: Docket Nos. 9843-77, 9844-77, 9845-77, 9846-77, 9847-77. Filed: 4/8/1980 Last Modified: 11/21/2020 |
| Adams v. Commissioner , 74 T.C. 4 ( 1980 ) |
|
Cite Numbers: 74 T.C. 4, 1980 U.S. Tax Ct. LEXIS 155
Docket Number: Docket No. 12238-78 Filed: 4/3/1980 Last Modified: 10/19/2024 |
| Estate of Colley v. Commissioner , 40 T.C.M. 81 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 81, 1980 Tax Ct. Memo LEXIS 481, 1980 T.C. Memo. 107
Docket Number: Docket Nos. 3838-77, 9020-78. Filed: 4/2/1980 Last Modified: 11/21/2020 |
| Estate of Lewis v. Commissioner , 40 T.C.M. 78 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 78, 1980 Tax Ct. Memo LEXIS 480, 1980 T.C. Memo. 106
Docket Number: Docket No. 9393-78. Filed: 4/2/1980 Last Modified: 11/20/2020 |
| McClendon v. Commissioner , 74 T.C. 1 ( 1980 ) |
|
Cite Numbers: 74 T.C. 1, 1980 U.S. Tax Ct. LEXIS 156
Docket Number: Docket No. 1118-78 Filed: 4/2/1980 Last Modified: 10/19/2024 |
| Pavel v. Commissioner , 40 T.C.M. 76 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 76, 1980 Tax Ct. Memo LEXIS 479, 1980 T.C. Memo. 105
Docket Number: Docket No. 11407-77. Filed: 4/2/1980 Last Modified: 11/21/2020 |
| Pensinger v. Commissioner , 40 T.C.M. 66 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 66, 1980 Tax Ct. Memo LEXIS 478, 1980 T.C. Memo. 104
Docket Number: Docket No. 3882-77. Filed: 4/2/1980 Last Modified: 11/20/2020 |