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Data Month:
- 1276 opinions
- 1144 opinions
- 1065 opinions
- 09122 opinions
- 0875 opinions
- 0776 opinions
- 0654 opinions
- 0557 opinions
- 0463 opinions
- 0365 opinions
- 0247 opinions
- 0145 opinions
| Estate of Siegel v. Commissioner , 74 T.C. 613 ( 1980 ) |
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Cite Numbers: 74 T.C. 613, 1980 U.S. Tax Ct. LEXIS 109
Docket Number: Docket No. 1685-76 Filed: 6/30/1980 Last Modified: 10/19/2024 |
| Fenn v. Commissioner , 40 T.C.M. 559 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 559, 1980 Tax Ct. Memo LEXIS 359, 1980 T.C. Memo. 229
Docket Number: Docket No. 11113-77. Filed: 6/30/1980 Last Modified: 11/20/2020 |
| Kerr v. Commissioner , 40 T.C.M. 549 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 549, 1980 Tax Ct. Memo LEXIS 356, 1980 T.C. Memo. 226
Docket Number: Docket Nos. 9977-76, 10112-76. Filed: 6/30/1980 Last Modified: 11/20/2020 |
| Minchew v. Commissioner , 40 T.C.M. 561 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 561, 1980 Tax Ct. Memo LEXIS 360, 1980 T.C. Memo. 230
Docket Number: Docket No. 10254-78. Filed: 6/30/1980 Last Modified: 11/20/2020 |
| Mizl v. Commissioner , 40 T.C.M. 552 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 552, 1980 Tax Ct. Memo LEXIS 357, 1980 T.C. Memo. 227
Docket Number: Docket No. 5649-78. Filed: 6/30/1980 Last Modified: 11/20/2020 |
| Short v. Commissioner , 40 T.C.M. 547 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 547, 1980 Tax Ct. Memo LEXIS 355, 1980 T.C. Memo. 225
Docket Number: Docket No. 5452-78. Filed: 6/30/1980 Last Modified: 11/21/2020 |
| Sussman v. Commissioner , 40 T.C.M. 556 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 556, 1980 Tax Ct. Memo LEXIS 358, 1980 T.C. Memo. 228
Docket Number: Docket No. 7016-76. Filed: 6/30/1980 Last Modified: 11/20/2020 |
| Cannon v. Commissioner , 40 T.C.M. 541 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 541, 1980 Tax Ct. Memo LEXIS 361, 1980 T.C. Memo. 224
Docket Number: Docket No. 6680-77. Filed: 6/26/1980 Last Modified: 11/21/2020 |
| Estate of Beauregard v. Commissioner , 74 T.C. 603 ( 1980 ) |
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Cite Numbers: 74 T.C. 603, 1980 U.S. Tax Ct. LEXIS 110
Docket Number: Docket No. 11163-77 Filed: 6/26/1980 Last Modified: 10/19/2024 |
| Cioffi v. Commissioner , 40 T.C.M. 536 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 536, 1980 Tax Ct. Memo LEXIS 364, 1980 T.C. Memo. 223
Docket Number: Docket No. 10450-77. Filed: 6/25/1980 Last Modified: 11/21/2020 |
| Long v. Commissioner , 40 T.C.M. 531 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 531, 1980 Tax Ct. Memo LEXIS 362, 1980 T.C. Memo. 221
Docket Number: Docket No. 5307-79. Filed: 6/25/1980 Last Modified: 11/20/2020 |
| Selde v. Commissioner , 40 T.C.M. 533 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 533, 1980 Tax Ct. Memo LEXIS 363, 1980 T.C. Memo. 222
Docket Number: Docket No. 1802-78. Filed: 6/25/1980 Last Modified: 11/21/2020 |
| Anderson v. Commissioner , 40 T.C.M. 530 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 530, 1980 Tax Ct. Memo LEXIS 368, 1980 T.C. Memo. 220
Docket Number: Docket No. 11211-78. Filed: 6/24/1980 Last Modified: 11/21/2020 |
| BHA Enterprises, Inc. v. Commissioner , 74 T.C. 593 ( 1980 ) |
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Cite Numbers: 74 T.C. 593, 1980 U.S. Tax Ct. LEXIS 111
Docket Number: Docket No. 8371-78 Filed: 6/24/1980 Last Modified: 10/19/2024 |
| Estate of Knudsen v. Commissioner , 40 T.C.M. 510 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 510, 1980 Tax Ct. Memo LEXIS 365, 1980 T.C. Memo. 216
Docket Number: Docket Nos. 5506-77, 5507-77, 5508-77, 5509-77, 5510-77. Filed: 6/24/1980 Last Modified: 11/21/2020 |
| Murphy v. Commissioner , 40 T.C.M. 524 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 524, 1980 Tax Ct. Memo LEXIS 366, 1980 T.C. Memo. 218
Docket Number: Docket Nos. 1550-77, 2565-77. Filed: 6/24/1980 Last Modified: 11/20/2020 |
| Stanley v. Commissioner , 40 T.C.M. 516 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 516, 1980 Tax Ct. Memo LEXIS 369, 1980 T.C. Memo. 217
Docket Number: Docket No. 11448-78. Filed: 6/24/1980 Last Modified: 11/20/2020 |
| Weninger v. Commissioner , 40 T.C.M. 528 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 528, 1980 Tax Ct. Memo LEXIS 367, 1980 T.C. Memo. 219
Docket Number: Docket No. 11781-78. Filed: 6/24/1980 Last Modified: 11/20/2020 |
| Calloway v. Commissioner , 40 T.C.M. 495 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 495, 1980 Tax Ct. Memo LEXIS 372, 1980 T.C. Memo. 211
Docket Number: Docket No. 9137-74. Filed: 6/23/1980 Last Modified: 11/20/2020 |
| Colucci v. Commissioner , 40 T.C.M. 499 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 499, 1980 Tax Ct. Memo LEXIS 374, 1980 T.C. Memo. 213
Docket Number: Docket Nos. 10653-77, 10489-78. Filed: 6/23/1980 Last Modified: 11/21/2020 |
| France v. Commissioner , 40 T.C.M. 508 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 508, 1980 Tax Ct. Memo LEXIS 376, 1980 T.C. Memo. 215
Docket Number: Docket No. 5457-79. Filed: 6/23/1980 Last Modified: 11/21/2020 |
| H. G. Fenton Material Co. v. Commissioner , 74 T.C. 584 ( 1980 ) |
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Cite Numbers: 74 T.C. 584, 1980 U.S. Tax Ct. LEXIS 112
Docket Number: Docket No. 7287-78 Filed: 6/23/1980 Last Modified: 10/19/2024 |
| Horchem v. Commissioner , 40 T.C.M. 491 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 491, 1980 Tax Ct. Memo LEXIS 370, 1980 T.C. Memo. 209
Docket Number: Docket Nos. 232-79, 233-79. Filed: 6/23/1980 Last Modified: 11/20/2020 |
| Schwartz v. Commissioner , 40 T.C.M. 497 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 497, 1980 Tax Ct. Memo LEXIS 373, 1980 T.C. Memo. 212
Docket Number: Docket No. 9278-76. Filed: 6/23/1980 Last Modified: 11/20/2020 |
| Whitler v. Commissioner , 40 T.C.M. 503 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 503, 1980 Tax Ct. Memo LEXIS 375, 1980 T.C. Memo. 214
Docket Number: Docket No. 9793-77. Filed: 6/23/1980 Last Modified: 11/20/2020 |
| Wiltshire v. Commissioner , 40 T.C.M. 493 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 493, 1980 Tax Ct. Memo LEXIS 371, 1980 T.C. Memo. 210
Docket Number: Docket No. 4166-78. Filed: 6/23/1980 Last Modified: 11/21/2020 |
| Di Lucente v. Commissioner , 40 T.C.M. 489 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 489, 1980 Tax Ct. Memo LEXIS 377, 1980 T.C. Memo. 208
Docket Number: Docket No. 2348-79. Filed: 6/19/1980 Last Modified: 11/20/2020 |
| Babilonia v. Commissioner , 40 T.C.M. 485 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 485, 1980 Tax Ct. Memo LEXIS 380, 1980 T.C. Memo. 207
Docket Number: Docket Nos. 11168-77, 13856-78. Filed: 6/18/1980 Last Modified: 11/21/2020 |
| Brooks v. Commissioner , 40 T.C.M. 483 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 483, 1980 Tax Ct. Memo LEXIS 379, 1980 T.C. Memo. 206
Docket Number: Docket No. 9926-78. Filed: 6/18/1980 Last Modified: 11/21/2020 |
| Churukian v. Commissioner , 40 T.C.M. 475 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 475, 1980 Tax Ct. Memo LEXIS 378, 1980 T.C. Memo. 205
Docket Number: Docket No. 3514-78. Filed: 6/18/1980 Last Modified: 11/20/2020 |
| Nino v. Commissioner , 40 T.C.M. 470 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 470, 1980 Tax Ct. Memo LEXIS 381, 1980 T.C. Memo. 204
Docket Number: Docket No. 10268-78. Filed: 6/17/1980 Last Modified: 11/20/2020 |
| MacDonald v. Commissioner , 40 T.C.M. 467 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 467, 1980 Tax Ct. Memo LEXIS 383, 1980 T.C. Memo. 203
Docket Number: Docket No. 4684-78. Filed: 6/16/1980 Last Modified: 11/20/2020 |
| Mitchell v. Commissioner , 74 T.C. 578 ( 1980 ) |
|
Cite Numbers: 74 T.C. 578, 1980 U.S. Tax Ct. LEXIS 113
Docket Number: Docket Nos. 7601-77, 11510-77 Filed: 6/16/1980 Last Modified: 10/19/2024 |
| Way v. Commissioner , 40 T.C.M. 466 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 466, 1980 Tax Ct. Memo LEXIS 382, 1980 T.C. Memo. 202
Docket Number: Docket Nos. 8680-79, 14332-79. Filed: 6/16/1980 Last Modified: 11/21/2020 |
| Enterline v. Commissioner , 40 T.C.M. 454 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 454, 1980 Tax Ct. Memo LEXIS 384, 1980 T.C. Memo. 200
Docket Number: Docket Nos. 8101-78; 7438-78. Filed: 6/12/1980 Last Modified: 11/21/2020 |
| Gundersheim v. Commissioner , 74 T.C. 573 ( 1980 ) |
|
Cite Numbers: 74 T.C. 573, 1980 U.S. Tax Ct. LEXIS 114
Docket Number: Docket No. 2143-79 Filed: 6/12/1980 Last Modified: 10/19/2024 |
| Lebeau v. Commissioner , 40 T.C.M. 461 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 461, 1980 Tax Ct. Memo LEXIS 385, 1980 T.C. Memo. 201
Docket Number: Docket Nos. 7398-78, 8182-78. Filed: 6/12/1980 Last Modified: 11/20/2020 |
| Fox v. Commissioner , 40 T.C.M. 444 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 444, 1980 Tax Ct. Memo LEXIS 386, 1980 T.C. Memo. 198
Docket Number: Docket No. 1262-77. Filed: 6/11/1980 Last Modified: 11/21/2020 |
| Saba v. Commissioner , 40 T.C.M. 446 ( 1980 ) |
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Cite Numbers: 40 T.C.M. 446, 1980 Tax Ct. Memo LEXIS 387, 1980 T.C. Memo. 199
Docket Number: Docket Nos. 7592-78, 8036-78, 8037-78, 8038-78, 8039-78. Filed: 6/11/1980 Last Modified: 11/21/2020 |
| Barker v. Commissioner , 74 T.C. 555 ( 1980 ) |
|
Cite Numbers: 74 T.C. 555, 1980 U.S. Tax Ct. LEXIS 116
Docket Number: Docket No. 1721-78 Filed: 6/10/1980 Last Modified: 10/19/2024 |
| Powell v. Commissioner , 74 T.C. 552 ( 1980 ) |
|
Cite Numbers: 1980 U.S. Tax Ct. LEXIS 115, 74 T.C. 552
Docket Number: Docket No. 9750-79 Filed: 6/10/1980 Last Modified: 10/19/2024 |
| Bubbling Well Church of Universal Love, Inc. v. Commissioner , 74 T.C. 531 ( 1980 ) |
|
Cite Numbers: 1980 U.S. Tax Ct. LEXIS 117, 74 T.C. No. 39, 74 T.C. 531
Docket Number: Docket No. 5717-79X Filed: 6/9/1980 Last Modified: 10/19/2024 |
| Estate of Curry v. Commissioner , 74 T.C. 540 ( 1980 ) |
|
Cite Numbers: 74 T.C. 540, 1980 U.S. Tax Ct. LEXIS 118
Docket Number: Docket No. 9502-76 Filed: 6/9/1980 Last Modified: 10/19/2024 |
| Hanson v. Commissioner , 40 T.C.M. 442 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 442, 1980 Tax Ct. Memo LEXIS 388, 1980 T.C. Memo. 197
Docket Number: Docket No. 11783-78. Filed: 6/5/1980 Last Modified: 11/20/2020 |
| Ballantine v. Commissioner , 74 T.C. 516 ( 1980 ) |
|
Cite Numbers: 74 T.C. 516, 1980 U.S. Tax Ct. LEXIS 119
Docket Number: Docket No. 12102-77 Filed: 6/4/1980 Last Modified: 10/19/2024 |
| Beatty v. Commissioner , 40 T.C.M. 438 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 438, 1980 Tax Ct. Memo LEXIS 390, 1980 T.C. Memo. 196
Docket Number: Docket No. 8713-78. Filed: 6/4/1980 Last Modified: 11/21/2020 |
| Gestrich v. Commissioner , 74 T.C. 525 ( 1980 ) |
|
Cite Numbers: 74 T.C. 525, 1980 U.S. Tax Ct. LEXIS 120
Docket Number: Docket Nos. 11787-78, 12621-79 Filed: 6/4/1980 Last Modified: 10/19/2024 |
| Lee v. Commissioner , 40 T.C.M. 433 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 433, 1980 Tax Ct. Memo LEXIS 389, 1980 T.C. Memo. 195
Docket Number: Docket No. 5099-79. Filed: 6/4/1980 Last Modified: 11/21/2020 |
| Du Pont v. Commissioner , 74 T.C. 498 ( 1980 ) |
|
Cite Numbers: 74 T.C. 498, 1980 U.S. Tax Ct. LEXIS 121, 74 T.C. No. 35
Docket Number: Docket No. 3900-79 Filed: 6/3/1980 Last Modified: 10/19/2024 |
| Unitary Mission Church v. Commissioner , 74 T.C. 507 ( 1980 ) |
|
Cite Numbers: 74 T.C. 507, 1980 U.S. Tax Ct. LEXIS 122, 74 T.C. No. 36
Docket Number: Docket No. 8268-79X Filed: 6/3/1980 Last Modified: 10/19/2024 |
| Brobeck v. Commissioner , 40 T.C.M. 426 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 426, 1980 Tax Ct. Memo LEXIS 392, 1980 T.C. Memo. 192
Docket Number: Docket No. 7289-77. Filed: 6/2/1980 Last Modified: 11/20/2020 |
| Kirby v. Commissioner , 40 T.C.M. 431 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 431, 1980 Tax Ct. Memo LEXIS 394, 1980 T.C. Memo. 194
Docket Number: Docket No. 14259-78. Filed: 6/2/1980 Last Modified: 11/21/2020 |
| Marsh v. Commissioner , 40 T.C.M. 429 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 429, 1980 Tax Ct. Memo LEXIS 393, 1980 T.C. Memo. 193
Docket Number: Docket No. 11295-78. Filed: 6/2/1980 Last Modified: 11/21/2020 |
| Robbins v. Commissioner , 40 T.C.M. 423 ( 1980 ) |
|
Cite Numbers: 40 T.C.M. 423, 1980 Tax Ct. Memo LEXIS 391, 1980 T.C. Memo. 191
Docket Number: Docket Nos. 11314-77, 1608-78. Filed: 6/2/1980 Last Modified: 11/20/2020 |