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Data Month:
- 1272 opinions
- 1162 opinions
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- 09113 opinions
- 08103 opinions
- 0772 opinions
- 0689 opinions
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- 0153 opinions
| Breon v. Commissioner , 41 T.C.M. 1621 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1621, 1981 Tax Ct. Memo LEXIS 484, 1981 T.C. Memo. 268
Docket Number: Docket No. 1851-76. Filed: 5/28/1981 Last Modified: 11/20/2020 |
| Estate of Adamczyk v. Commissioner , 41 T.C.M. 1596 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1596, 1981 Tax Ct. Memo LEXIS 475, 1981 T.C. Memo. 259
Docket Number: Docket No. 22226-80 Filed: 5/28/1981 Last Modified: 11/21/2020 |
| Geer v. Commissioner , 41 T.C.M. 1597 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1597, 1981 Tax Ct. Memo LEXIS 476, 1981 T.C. Memo. 260
Docket Number: Docket No. 1844-76. Filed: 5/28/1981 Last Modified: 11/20/2020 |
| Jacobson Family Estate v. Commissioner , 41 T.C.M. 1599 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1599, 1981 Tax Ct. Memo LEXIS 477, 1981 T.C. Memo. 261
Docket Number: Docket Nos. 2674-78, 2675-78, 2851-78, 2852-78, 2853-78. Filed: 5/28/1981 Last Modified: 11/20/2020 |
| Jamison v. Commissioner , 41 T.C.M. 1603 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1603, 1981 Tax Ct. Memo LEXIS 478, 1981 T.C. Memo. 262
Docket Number: Docket No. 7063-76. Filed: 5/28/1981 Last Modified: 11/20/2020 |
| Mason v. Commissioner , 41 T.C.M. 1618 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1618, 1981 Tax Ct. Memo LEXIS 483, 1981 T.C. Memo. 267
Docket Number: Docket No. 1816-76. Filed: 5/28/1981 Last Modified: 11/21/2020 |
| Nitsche v. Commissioner , 41 T.C.M. 1605 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1605, 1981 Tax Ct. Memo LEXIS 479, 1981 T.C. Memo. 263
Docket Number: Docket No. 1810-76. Filed: 5/28/1981 Last Modified: 11/20/2020 |
| Shuman Equity Trust v. Commissioner , 41 T.C.M. 1608 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1608, 1981 Tax Ct. Memo LEXIS 480, 1981 T.C. Memo. 264
Docket Number: Docket Nos. 2170-78, 2174-78. Filed: 5/28/1981 Last Modified: 11/21/2020 |
| Wenger v. Commissioner , 41 T.C.M. 1615 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1615, 1981 Tax Ct. Memo LEXIS 482, 1981 T.C. Memo. 266
Docket Number: Docket Nos. 2112-78, 2171-78. Filed: 5/28/1981 Last Modified: 11/21/2020 |
| Wilcox v. Commissioner , 41 T.C.M. 1623 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1623, 1981 Tax Ct. Memo LEXIS 485, 1981 T.C. Memo. 269
Docket Number: Docket No. 1912-76. Filed: 5/28/1981 Last Modified: 11/20/2020 |
| York Family Estate v. Commissioner , 41 T.C.M. 1612 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1612, 1981 Tax Ct. Memo LEXIS 481, 1981 T.C. Memo. 265
Docket Number: Docket Nos. 2247-78, 2420-78. Filed: 5/28/1981 Last Modified: 11/20/2020 |
| Barrer v. Commissioner , 41 T.C.M. 1582 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1582, 1981 Tax Ct. Memo LEXIS 486, 1981 T.C. Memo. 256
Docket Number: Docket Nos. 6848-78, 13632-78. Filed: 5/27/1981 Last Modified: 11/20/2020 |
| Boucher v. Commissioner , 41 T.C.M. 1589 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1589, 1981 Tax Ct. Memo LEXIS 488, 1981 T.C. Memo. 258
Docket Number: Docket No. 14160-78. Filed: 5/27/1981 Last Modified: 11/20/2020 |
| Estate of Perl v. Commissioner , 76 T.C. 861 ( 1981 ) |
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Cite Numbers: 76 T.C. 861, 1981 U.S. Tax Ct. LEXIS 122, 2 Employee Benefits Cas. (BNA) 1450
Docket Number: Docket No. 3055-79 Filed: 5/27/1981 Last Modified: 10/19/2024 |
| Graham v. Commissioner , 76 T.C. 853 ( 1981 ) |
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Cite Numbers: 76 T.C. 853, 1981 U.S. Tax Ct. LEXIS 121
Docket Number: Docket Nos. 6709-77, 9977-78 Filed: 5/27/1981 Last Modified: 10/19/2024 |
| Ruecker v. Commissioner , 41 T.C.M. 1587 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1587, 1981 Tax Ct. Memo LEXIS 487, 1981 T.C. Memo. 257
Docket Number: Docket No. 1972-80. Filed: 5/27/1981 Last Modified: 11/21/2020 |
| Encyclopaedia Britannica, Inc. v. Commissioner , 41 T.C.M. 1573 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1573, 1981 Tax Ct. Memo LEXIS 492, 1981 T.C. Memo. 255
Docket Number: Docket No. 466-76. Filed: 5/26/1981 Last Modified: 11/21/2020 |
| Jackson v. Commissioner , 41 T.C.M. 1564 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1564, 1981 Tax Ct. Memo LEXIS 489, 1981 T.C. Memo. 252
Docket Number: Docket No. 4291-75. Filed: 5/26/1981 Last Modified: 11/20/2020 |
| Mall v. Commissioner , 41 T.C.M. 1568 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1568, 1981 Tax Ct. Memo LEXIS 490, 1981 T.C. Memo. 253
Docket Number: Docket No. 17216-79. Filed: 5/26/1981 Last Modified: 11/20/2020 |
| Pierce v. Commissioner , 41 T.C.M. 1571 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1571, 1981 Tax Ct. Memo LEXIS 491, 1981 T.C. Memo. 254
Docket Number: Docket Nos. 9658-78, 10659-78. Filed: 5/26/1981 Last Modified: 11/20/2020 |
| Wisconsin Psychiatric Services, Ltd. v. Commissioner , 76 T.C. 839 ( 1981 ) |
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Cite Numbers: 76 T.C. 839, 1981 U.S. Tax Ct. LEXIS 123
Docket Number: Docket Nos. 1270-79, 1271-79 Filed: 5/26/1981 Last Modified: 10/19/2024 |
| Best v. Commissioner , 41 T.C.M. 1562 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1562, 1981 Tax Ct. Memo LEXIS 495, 1981 T.C. Memo. 251
Docket Number: Docket No. 2511-80. Filed: 5/21/1981 Last Modified: 11/20/2020 |
| Dammers v. Commissioner , 76 T.C. 835 ( 1981 ) |
|
Cite Numbers: 76 T.C. 835, 1981 U.S. Tax Ct. LEXIS 125
Docket Number: Docket No. 7543-78 Filed: 5/21/1981 Last Modified: 10/19/2024 |
| Howard v. Commissioner , 41 T.C.M. 1554 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1554, 1981 Tax Ct. Memo LEXIS 494, 1981 T.C. Memo. 250
Docket Number: Docket No. 4939-78. Filed: 5/21/1981 Last Modified: 11/20/2020 |
| Miller v. Commissioner , 41 T.C.M. 1548 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1548, 1981 Tax Ct. Memo LEXIS 493, 1981 T.C. Memo. 249
Docket Number: Docket No. 3750-71. Filed: 5/21/1981 Last Modified: 11/20/2020 |
| Trohimovich v. Commissioner , 77 T.C. 262 ( 1981 ) |
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Cite Numbers: 77 T.C. 262
Docket Number: 7879-78 Filed: 5/21/1981 Last Modified: 10/19/2024 |
| Von Hafften v. Commissioner , 76 T.C. 831 ( 1981 ) |
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Cite Numbers: 76 T.C. 831, 1981 U.S. Tax Ct. LEXIS 124
Docket Number: Docket No. 14960-79 Filed: 5/21/1981 Last Modified: 10/19/2024 |
| Aladdin Industries, Inc. v. Commissioner , 41 T.C.M. 1515 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1515, 1981 Tax Ct. Memo LEXIS 496, 1981 T.C. Memo. 245
Docket Number: Docket No. 1981-79. Filed: 5/20/1981 Last Modified: 11/20/2020 |
| Andrews v. Commissioner , 41 T.C.M. 1533 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1533, 1981 Tax Ct. Memo LEXIS 498, 1981 T.C. Memo. 247
Docket Number: Docket Nos. 10054-77, 4059-79. Filed: 5/20/1981 Last Modified: 11/20/2020 |
| Duley v. Commissioner , 41 T.C.M. 1521 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1521, 1981 Tax Ct. Memo LEXIS 497, 1981 T.C. Memo. 246
Docket Number: Docket Nos. 3136-79, 6632-79. Filed: 5/20/1981 Last Modified: 11/20/2020 |
| Gherman v. Commissioner , 41 T.C.M. 1546 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1546, 1981 Tax Ct. Memo LEXIS 499, 1981 T.C. Memo. 248
Docket Number: Docket Nos. 13130-79, 13131-79, 8408-80, 8409-80, 16804-80. Filed: 5/20/1981 Last Modified: 11/21/2020 |
| Miami Purchasing Service Corp. v. Commissioner , 76 T.C. 818 ( 1981 ) |
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Cite Numbers: 76 T.C. 818, 1981 U.S. Tax Ct. LEXIS 126
Docket Number: Docket Nos. 3934-79, 3935-79 Filed: 5/20/1981 Last Modified: 10/19/2024 |
| Blackman v. Commissioner , 41 T.C.M. 1512 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1512, 1981 Tax Ct. Memo LEXIS 502, 1981 T.C. Memo. 244
Docket Number: Docket Nos. 2011-78, 2012-78, 2013-78. Filed: 5/19/1981 Last Modified: 11/20/2020 |
| Di Mino v. Commissioner , 41 T.C.M. 1510 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1510, 1981 Tax Ct. Memo LEXIS 500, 1981 T.C. Memo. 242
Docket Number: Docket No. 10447-80. Filed: 5/19/1981 Last Modified: 11/20/2020 |
| Lockwood v. Commissioner , 41 T.C.M. 1511 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1511, 1981 Tax Ct. Memo LEXIS 501, 1981 T.C. Memo. 243
Docket Number: Docket No. 9712-80. Filed: 5/19/1981 Last Modified: 11/20/2020 |
| Afshar v. Commissioner , 41 T.C.M. 1489 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1489, 1981 Tax Ct. Memo LEXIS 503, 1981 T.C. Memo. 241
Docket Number: Docket No. 6099-72. Filed: 5/18/1981 Last Modified: 11/20/2020 |
| Elm Street Realty Trust v. Commissioner , 76 T.C. 803 ( 1981 ) |
|
Cite Numbers: 76 T.C. 803, 1981 U.S. Tax Ct. LEXIS 127
Docket Number: Docket No. 1977-79 Filed: 5/18/1981 Last Modified: 10/19/2024 |
| Bonaire Development Co. v. Commissioner , 76 T.C. 789 ( 1981 ) |
|
Cite Numbers: 76 T.C. 789, 1981 U.S. Tax Ct. LEXIS 129
Docket Number: Docket No. 4396-69 Filed: 5/14/1981 Last Modified: 10/19/2024 |
| Gibson v. Commissioner , 41 T.C.M. 1484 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1484, 1981 Tax Ct. Memo LEXIS 504, 1981 T.C. Memo. 240
Docket Number: Docket No. 5808-79. Filed: 5/14/1981 Last Modified: 11/20/2020 |
| Hager v. Commissioner , 76 T.C. 759 ( 1981 ) |
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Cite Numbers: 1981 U.S. Tax Ct. LEXIS 128, 76 T.C. 759
Docket Number: Docket Nos. 11952-77, 283-78 Filed: 5/14/1981 Last Modified: 10/19/2024 |
| Laurie v. Comm'r , 41 T.C.M. 1482 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1482, 1981 Tax Ct. Memo LEXIS 505, 1981 T.C. Memo. 239
Docket Number: Docket No. 4497-79. Filed: 5/13/1981 Last Modified: 11/21/2020 |
| Franck v. Commissioner , 41 T.C.M. 1475 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1475, 1981 Tax Ct. Memo LEXIS 506, 1981 T.C. Memo. 235
Docket Number: Docket No. 1972-79. Filed: 5/12/1981 Last Modified: 11/20/2020 |
| McClamma v. Commissioner , 76 T.C. 754 ( 1981 ) |
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Cite Numbers: 76 T.C. 754, 1981 U.S. Tax Ct. LEXIS 130, 7 Bankr. Ct. Dec. (CRR) 1058, 4 Collier Bankr. Cas. 2d 1475
Docket Number: Docket No. 5568-80 Filed: 5/12/1981 Last Modified: 10/19/2024 |
| Rekeczky v. Commissioner , 41 T.C.M. 1481 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1481, 1981 Tax Ct. Memo LEXIS 509, 1981 T.C. Memo. 238
Docket Number: Docket No. 6320-80. Filed: 5/12/1981 Last Modified: 11/21/2020 |
| Swann v. Commissioner , 41 T.C.M. 1478 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1478, 1981 Tax Ct. Memo LEXIS 507, 1981 T.C. Memo. 236
Docket Number: Docket No. 6047-78. Filed: 5/12/1981 Last Modified: 11/21/2020 |
| Van Tol v. Commissioner , 41 T.C.M. 1480 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1480, 1981 Tax Ct. Memo LEXIS 508, 1981 T.C. Memo. 237
Docket Number: Docket No. 14934-79. Filed: 5/12/1981 Last Modified: 11/20/2020 |
| Finch v. Commissioner , 41 T.C.M. 1470 ( 1981 ) |
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Cite Numbers: 41 T.C.M. 1470, 1981 Tax Ct. Memo LEXIS 511, 1981 T.C. Memo. 233
Docket Number: Docket No. 11889-78. Filed: 5/11/1981 Last Modified: 11/21/2020 |
| Fox Chevrolet, Inc. (Maryland) v. Commissioner , 76 T.C. 708 ( 1981 ) |
|
Cite Numbers: 76 T.C. 708, 1981 U.S. Tax Ct. LEXIS 131
Docket Number: Docket No. 11483-77 Filed: 5/11/1981 Last Modified: 10/19/2024 |
| Hagerty v. Commissioner , 41 T.C.M. 1472 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1472, 1981 Tax Ct. Memo LEXIS 512, 1981 T.C. Memo. 234
Docket Number: Docket No. 7131-71. Filed: 5/11/1981 Last Modified: 11/20/2020 |
| McDonald v. Commissioner , 76 T.C. 750 ( 1981 ) |
|
Cite Numbers: 1981 U.S. Tax Ct. LEXIS 133, 76 T.C. 750
Docket Number: Docket No. 14331-80 Filed: 5/11/1981 Last Modified: 10/18/2024 |
| Richardson Inv. v. Commissioner , 76 T.C. 736 ( 1981 ) |
|
Cite Numbers: 76 T.C. 736, 1981 U.S. Tax Ct. LEXIS 132
Docket Number: Docket No. 3261-79 Filed: 5/11/1981 Last Modified: 10/19/2024 |
| Self v. Commissioner , 41 T.C.M. 1465 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1465, 1981 Tax Ct. Memo LEXIS 510, 1981 T.C. Memo. 232
Docket Number: Docket No. 6042-79. Filed: 5/11/1981 Last Modified: 11/21/2020 |
| Abrams v. Commissioner , 41 T.C.M. 1459 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1459, 1981 Tax Ct. Memo LEXIS 515, 1981 T.C. Memo. 231
Docket Number: Docket Nos. 10611-76, 10612-76, 10613-76, 10614-76. Filed: 5/7/1981 Last Modified: 11/21/2020 |
| Burns v. Commissioner , 76 T.C. 706 ( 1981 ) |
|
Cite Numbers: 76 T.C. 706, 1981 U.S. Tax Ct. LEXIS 134
Docket Number: Docket No. 7406-80 Filed: 5/7/1981 Last Modified: 10/19/2024 |
| Deely v. Commissioner , 41 T.C.M. 1457 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1457, 1981 Tax Ct. Memo LEXIS 513, 1981 T.C. Memo. 229
Docket Number: Docket No. 9564-77. Filed: 5/7/1981 Last Modified: 11/21/2020 |
| Ruwe v. Commissioner , 41 T.C.M. 1458 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1458, 1981 Tax Ct. Memo LEXIS 514, 1981 T.C. Memo. 230
Docket Number: Docket No. 15530-79. Filed: 5/7/1981 Last Modified: 11/20/2020 |
| Draper v. Commissioner , 41 T.C.M. 1450 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1450, 1981 Tax Ct. Memo LEXIS 517, 1981 T.C. Memo. 228
Docket Number: Docket No. 7518-79. Filed: 5/6/1981 Last Modified: 11/20/2020 |
| Velvet Horn, Inc. v. Commissioner , 41 T.C.M. 1445 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1445, 1981 Tax Ct. Memo LEXIS 516, 1981 T.C. Memo. 227
Docket Number: Docket Nos. 11171-77, 12052-78. Filed: 5/6/1981 Last Modified: 11/20/2020 |
| Pearson v. Commissioner , 76 T.C. 701 ( 1981 ) |
|
Cite Numbers: 76 T.C. 701, 1981 U.S. Tax Ct. LEXIS 135
Docket Number: Docket No. 12247-79 Filed: 5/5/1981 Last Modified: 10/19/2024 |
| Sagona v. Commissioner , 41 T.C.M. 1443 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1443, 1981 Tax Ct. Memo LEXIS 518, 1981 T.C. Memo. 226
Docket Number: Docket No. 2538-76. Filed: 5/5/1981 Last Modified: 11/20/2020 |
| Ball v. Commissioner , 41 T.C.M. 1431 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1431, 1981 Tax Ct. Memo LEXIS 523, 1981 T.C. Memo. 221
Docket Number: Docket No. 15030-80. Filed: 5/4/1981 Last Modified: 11/21/2020 |
| Boggs v. Commissioner , 41 T.C.M. 1438 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1438, 1981 Tax Ct. Memo LEXIS 526, 1981 T.C. Memo. 224
Docket Number: Docket No. 6966-79. Filed: 5/4/1981 Last Modified: 11/20/2020 |
| Goldman v. Commissioner , 41 T.C.M. 1435 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1435, 1981 Tax Ct. Memo LEXIS 525, 1981 T.C. Memo. 223
Docket Number: Docket No. 2154-80. Filed: 5/4/1981 Last Modified: 11/20/2020 |
| Heinzelman v. Commissioner , 41 T.C.M. 1423 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1423, 1981 Tax Ct. Memo LEXIS 520, 1981 T.C. Memo. 218
Docket Number: Docket No. 11529-78. Filed: 5/4/1981 Last Modified: 11/21/2020 |
| Jackson v. Commissioner , 76 T.C. 696 ( 1981 ) |
|
Cite Numbers: 76 T.C. 696, 1981 U.S. Tax Ct. LEXIS 136
Docket Number: Docket No. 8601-79 Filed: 5/4/1981 Last Modified: 10/19/2024 |
| Kahl v. Commissioner , 41 T.C.M. 1433 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1433, 1981 Tax Ct. Memo LEXIS 524, 1981 T.C. Memo. 222
Docket Number: Docket No. 1853-76. Filed: 5/4/1981 Last Modified: 11/21/2020 |
| Lange v. Commissioner , 41 T.C.M. 1421 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1421, 1981 Tax Ct. Memo LEXIS 519, 1981 T.C. Memo. 217
Docket Number: Docket No. 9465-78. Filed: 5/4/1981 Last Modified: 11/20/2020 |
| Milkowski v. Commissioner , 41 T.C.M. 1441 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1441, 1981 Tax Ct. Memo LEXIS 527, 1981 T.C. Memo. 225
Docket Number: Docket Nos. 16432-79, 7950-80. Filed: 5/4/1981 Last Modified: 11/20/2020 |
| Smith v. Commissioner , 41 T.C.M. 1427 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1427, 1981 Tax Ct. Memo LEXIS 521, 1981 T.C. Memo. 219
Docket Number: Docket No. 14308-79. Filed: 5/4/1981 Last Modified: 11/20/2020 |
| White v. Commissioner , 41 T.C.M. 1429 ( 1981 ) |
|
Cite Numbers: 41 T.C.M. 1429, 1981 Tax Ct. Memo LEXIS 522, 1981 T.C. Memo. 220
Docket Number: Docket No. 5075-80. Filed: 5/4/1981 Last Modified: 11/21/2020 |