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Data Month:
- 1254 opinions
- 1182 opinions
- 1059 opinions
- 0992 opinions
- 0881 opinions
- 0773 opinions
- 0695 opinions
- 0576 opinions
- 0481 opinions
- 0380 opinions
- 0268 opinions
- 0153 opinions
| Epstein v. Commissioner , 43 T.C.M. 666 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 666, 1982 Tax Ct. Memo LEXIS 644, 1982 T.C. Memo. 100
Docket Number: Docket Nos. 4718-79, 4719-79 Filed: 2/25/1982 Last Modified: 11/20/2020 |
| Estate of Ashenhurst v. Commissioner , 43 T.C.M. 673 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 673, 1982 Tax Ct. Memo LEXIS 646, 1982 T.C. Memo. 102
Docket Number: Docket No. 12546-80. Filed: 2/25/1982 Last Modified: 11/21/2020 |
| Jouett v. Commissioner , 43 T.C.M. 664 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 664, 1982 Tax Ct. Memo LEXIS 643, 1982 T.C. Memo. 99
Docket Number: Docket No. 14412-80. Filed: 2/25/1982 Last Modified: 11/21/2020 |
| Pimbley v. Commissioner , 43 T.C.M. 678 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 678, 1982 Tax Ct. Memo LEXIS 647, 1982 T.C. Memo. 103
Docket Number: Docket No. 8938-76. Filed: 2/25/1982 Last Modified: 11/20/2020 |
| Rheinstrom v. Commissioner , 43 T.C.M. 668 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 668, 1982 Tax Ct. Memo LEXIS 645, 1982 T.C. Memo. 101
Docket Number: Docket No. 7853-76. Filed: 2/25/1982 Last Modified: 11/20/2020 |
| Retired Teachers Legal Defense Fund, Inc. v. Commissioner , 78 T.C. 280 ( 1982 ) |
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Cite Numbers: 78 T.C. 280, 1982 U.S. Tax Ct. LEXIS 133, 78 T.C. No. 20
Docket Number: Docket No. 19607-80X Filed: 2/24/1982 Last Modified: 10/19/2024 |
| Allen v. Commissioner , 43 T.C.M. 620 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 620, 1982 Tax Ct. Memo LEXIS 648, 1982 T.C. Memo. 93
Docket Number: Docket No. 16567-79. Filed: 2/23/1982 Last Modified: 11/21/2020 |
| B. B. Rider Corp. v. Commissioner , 43 T.C.M. 637 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 637, 1982 Tax Ct. Memo LEXIS 653, 1982 T.C. Memo. 98
Docket Number: Dockets Nos. 7883-74, 7887-74, 7039-77, 9214-77, 9227-77. Filed: 2/23/1982 Last Modified: 11/21/2020 |
| Imes v. Commissioner , 43 T.C.M. 628 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 628, 1982 Tax Ct. Memo LEXIS 650, 1982 T.C. Memo. 95
Docket Number: Docket No. 20112-80 Filed: 2/23/1982 Last Modified: 11/21/2020 |
| Notter v. Commissioner , 43 T.C.M. 631 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 631, 1982 Tax Ct. Memo LEXIS 651, 1982 T.C. Memo. 96
Docket Number: Docket No. 17534-80 Filed: 2/23/1982 Last Modified: 11/20/2020 |
| Pius XII Academy, Inc. v. Commissioner , 43 T.C.M. 634 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 634, 1982 Tax Ct. Memo LEXIS 652, 1982 T.C. Memo. 97
Docket Number: Docket No. 19842-80X. Filed: 2/23/1982 Last Modified: 11/20/2020 |
| Zardo v. Commissioner , 43 T.C.M. 626 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 626, 1982 Tax Ct. Memo LEXIS 649, 1982 T.C. Memo. 94
Docket Number: Docket No. 1975-81 Filed: 2/23/1982 Last Modified: 11/20/2020 |
| Axelrod v. Commissioner , 43 T.C.M. 614 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 614, 1982 Tax Ct. Memo LEXIS 654, 1982 T.C. Memo. 92
Docket Number: Docket No. 4366-78. Filed: 2/22/1982 Last Modified: 11/20/2020 |
| Calaby v. Commissioner , 43 T.C.M. 610 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 610, 1982 Tax Ct. Memo LEXIS 658, 1982 T.C. Memo. 91
Docket Number: Docket No. 8201-79 Filed: 2/22/1982 Last Modified: 11/21/2020 |
| Delaware Valley Anesthesia Associates v. Commissioner , 43 T.C.M. 605 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 605, 1982 Tax Ct. Memo LEXIS 656, 3 Employee Benefits Cas. (BNA) 1051, 1982 T.C. Memo. 89
Docket Number: Docket No. 13281-79R. Filed: 2/22/1982 Last Modified: 11/20/2020 |
| Estate of Cline v. Commissioner , 43 T.C.M. 607 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 607, 1982 Tax Ct. Memo LEXIS 657, 1982 T.C. Memo. 90
Docket Number: Docket No. 1150-80. Filed: 2/22/1982 Last Modified: 11/21/2020 |
| Travers v. Commissioner , 43 T.C.M. 603 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 603, 1982 Tax Ct. Memo LEXIS 655, 1982 T.C. Memo. 88
Docket Number: Docket No. 10505-81. Filed: 2/22/1982 Last Modified: 11/21/2020 |
| Wise v. Commissioner , 78 T.C. 270 ( 1982 ) |
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Cite Numbers: 1982 U.S. Tax Ct. LEXIS 134, 78 T.C. No. 19, 78 T.C. 270
Docket Number: Docket No. 7769-77 Filed: 2/22/1982 Last Modified: 10/19/2024 |
| Alvin's, Inc. v. Commissioner , 43 T.C.M. 581 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 581, 1982 Tax Ct. Memo LEXIS 661, 1982 T.C. Memo. 84
Docket Number: Docket Nos. 2614-78, 2615-78. Filed: 2/18/1982 Last Modified: 11/20/2020 |
| Borkowski v. Commissioner , 43 T.C.M. 593 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 593, 1982 Tax Ct. Memo LEXIS 664, 1982 T.C. Memo. 87
Docket Number: Docket No. 14957-79. Filed: 2/18/1982 Last Modified: 11/21/2020 |
| Davis v. Commissioner , 43 T.C.M. 578 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 578, 1982 Tax Ct. Memo LEXIS 659, 1982 T.C. Memo. 82
Docket Number: Docket No. 15185-80. Filed: 2/18/1982 Last Modified: 11/21/2020 |
| Estate of Moss v. Commissioner , 43 T.C.M. 582 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 582, 1982 Tax Ct. Memo LEXIS 662, 1982 T.C. Memo. 85
Docket Number: Docket No. 4429-80. Filed: 2/18/1982 Last Modified: 11/21/2020 |
| Joe Esco South-West Tire Co. v. Commissioner , 43 T.C.M. 580 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 580, 1982 Tax Ct. Memo LEXIS 660, 1982 T.C. Memo. 83
Docket Number: Docket Nos. 2668-79, 2669-79, 2670-79. Filed: 2/18/1982 Last Modified: 11/21/2020 |
| Minnequa Bank of Pueblo v. Commissioner , 43 T.C.M. 591 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 591, 1982 Tax Ct. Memo LEXIS 663, 1982 T.C. Memo. 86
Docket Number: Docket Nos. 2866-79, 2867-79, 2868-79, 2869-79. Filed: 2/18/1982 Last Modified: 11/20/2020 |
| Capital Inv. of Hawaii, Inc. v. Commissioner , 43 T.C.M. 572 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 572, 1982 Tax Ct. Memo LEXIS 665, 1982 T.C. Memo. 80
Docket Number: Docket No. 3346-79. Filed: 2/17/1982 Last Modified: 11/21/2020 |
| Froeber v. Commissioner , 43 T.C.M. 576 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 576, 1982 Tax Ct. Memo LEXIS 666, 1982 T.C. Memo. 81
Docket Number: Docket No. 13781-80. Filed: 2/17/1982 Last Modified: 11/21/2020 |
| Professional Ins. Agents v. Commissioner , 78 T.C. 246 ( 1982 ) |
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Cite Numbers: 78 T.C. 246, 1982 U.S. Tax Ct. LEXIS 135, 78 T.C. No. 18
Docket Number: Docket No. 11748-78 Filed: 2/17/1982 Last Modified: 10/19/2024 |
| Batson v. Commissioner , 43 T.C.M. 557 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 557, 1982 Tax Ct. Memo LEXIS 670, 1982 T.C. Memo. 78
Docket Number: Docket No. 5738-79. Filed: 2/16/1982 Last Modified: 11/20/2020 |
| Click v. Commissioner , 78 T.C. 225 ( 1982 ) |
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Cite Numbers: 78 T.C. 225, 1982 U.S. Tax Ct. LEXIS 136, 78 T.C. No. 16
Docket Number: Docket No. 12138-78 Filed: 2/16/1982 Last Modified: 10/19/2024 |
| Dickey v. Commissioner , 43 T.C.M. 553 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 553, 1982 Tax Ct. Memo LEXIS 669, 1982 T.C. Memo. 77
Docket Number: Docket No. 7425-78. Filed: 2/16/1982 Last Modified: 11/20/2020 |
| Iauco v. Commissioner , 43 T.C.M. 541 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 541, 1982 Tax Ct. Memo LEXIS 667, 1982 T.C. Memo. 75
Docket Number: Docket No. 5333-75. Filed: 2/16/1982 Last Modified: 11/20/2020 |
| S & H, Inc. v. Commissioner , 78 T.C. 234 ( 1982 ) |
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Cite Numbers: 78 T.C. 234, 1982 U.S. Tax Ct. LEXIS 137, 78 T.C. No. 17
Docket Number: Docket No. 15997-79 Filed: 2/16/1982 Last Modified: 10/19/2024 |
| Soros Associates International, Inc. v. Commissioner , 43 T.C.M. 566 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 566, 1982 Tax Ct. Memo LEXIS 671, 1982 T.C. Memo. 79
Docket Number: Docket No. 2750-80. Filed: 2/16/1982 Last Modified: 11/21/2020 |
| Sortillon v. Commissioner , 43 T.C.M. 552 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 552, 1982 Tax Ct. Memo LEXIS 668, 1982 T.C. Memo. 76
Docket Number: Docket No. 10105-79. Filed: 2/16/1982 Last Modified: 11/21/2020 |
| Chapman v. Commissioner , 43 T.C.M. 511 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 511, 1982 Tax Ct. Memo LEXIS 675, 1982 T.C. Memo. 68
Docket Number: Docket No. 12443-79. Filed: 2/11/1982 Last Modified: 11/20/2020 |
| Danzinger v. Commissioner , 43 T.C.M. 539 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 539, 1982 Tax Ct. Memo LEXIS 681, 1982 T.C. Memo. 74
Docket Number: Docket No. 686-80. Filed: 2/11/1982 Last Modified: 11/20/2020 |
| Edler v. Commissioner , 43 T.C.M. 508 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 508, 1982 Tax Ct. Memo LEXIS 674, 1982 T.C. Memo. 67
Docket Number: Docket No. 11058-79. Filed: 2/11/1982 Last Modified: 11/21/2020 |
| Elden v. Commissioner , 43 T.C.M. 520 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 520, 1982 Tax Ct. Memo LEXIS 678, 1982 T.C. Memo. 71
Docket Number: Docket No. 9493-78 Filed: 2/11/1982 Last Modified: 11/21/2020 |
| Estate of Riefberg v. Commissioner , 43 T.C.M. 519 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 519, 1982 Tax Ct. Memo LEXIS 677, 1982 T.C. Memo. 70
Docket Number: Docket No. 9318-80. Filed: 2/11/1982 Last Modified: 11/21/2020 |
| Estate of Vella v. Commissioner , 43 T.C.M. 528 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 528, 1982 Tax Ct. Memo LEXIS 680, 1982 T.C. Memo. 73
Docket Number: Docket No. 10791-76. Filed: 2/11/1982 Last Modified: 11/20/2020 |
| Gower v. Commissioner , 43 T.C.M. 522 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 522, 1982 Tax Ct. Memo LEXIS 679, 1982 T.C. Memo. 72
Docket Number: Docket No. 7674-78. Filed: 2/11/1982 Last Modified: 11/21/2020 |
| Kaczmarek v. Comm'r , 43 T.C.M. 501 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 501, 1982 Tax Ct. Memo LEXIS 673, 218 U.S.P.Q. (BNA) 169, 1982 T.C. Memo. 66
Docket Number: Docket No. 6209-77 Filed: 2/11/1982 Last Modified: 11/21/2020 |
| McGowan v. Commissioner , 43 T.C.M. 495 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 495, 1982 Tax Ct. Memo LEXIS 672, 1982 T.C. Memo. 65
Docket Number: Docket No. 10001-79. Filed: 2/11/1982 Last Modified: 11/21/2020 |
| Paolini v. Commissioner , 43 T.C.M. 513 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 513, 1982 Tax Ct. Memo LEXIS 676, 1982 T.C. Memo. 69
Docket Number: Docket Nos. 8686-78, 8687-78, 15091-79. Filed: 2/11/1982 Last Modified: 11/20/2020 |
| Brookhaven Residential Sales, Inc. v. Commissioner , 43 T.C.M. 494 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 494, 1982 Tax Ct. Memo LEXIS 688, 1982 T.C. Memo. 64
Docket Number: Docket Nos. 2857-80, 2858-80. Filed: 2/10/1982 Last Modified: 11/21/2020 |
| Daly v. Commissioner , 43 T.C.M. 471 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 471, 1982 Tax Ct. Memo LEXIS 683, 1982 T.C. Memo. 59
Docket Number: Docket No. 721-80. Filed: 2/10/1982 Last Modified: 11/20/2020 |
| Gulick v. Commissioner , 43 T.C.M. 490 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 490, 1982 Tax Ct. Memo LEXIS 686, 1982 T.C. Memo. 62
Docket Number: Docket No. 16588-79. Filed: 2/10/1982 Last Modified: 11/20/2020 |
| Newman v. Commissioner , 43 T.C.M. 474 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 474, 1982 Tax Ct. Memo LEXIS 685, 1982 T.C. Memo. 61
Docket Number: Docket No. 4130-79. Filed: 2/10/1982 Last Modified: 11/21/2020 |
| Whitaker Constr. Co. v. Commissioner , 43 T.C.M. 493 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 493, 1982 Tax Ct. Memo LEXIS 687, 1982 T.C. Memo. 63
Docket Number: Docket No. 14036-78. Filed: 2/10/1982 Last Modified: 11/20/2020 |
| Wickey v. Commissioner , 43 T.C.M. 473 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 473, 1982 Tax Ct. Memo LEXIS 684, 1982 T.C. Memo. 60
Docket Number: Docket No. 1035-81. Filed: 2/10/1982 Last Modified: 11/21/2020 |
| Yukimura v. Commissioner , 43 T.C.M. 467 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 467, 1982 Tax Ct. Memo LEXIS 682, 1982 T.C. Memo. 58
Docket Number: Docket No. 10704-80. Filed: 2/10/1982 Last Modified: 11/21/2020 |
| Ballard v. Commissioner , 43 T.C.M. 465 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 465, 1982 Tax Ct. Memo LEXIS 691, 1982 T.C. Memo. 56
Docket Number: Docket No. 3187-80. Filed: 2/9/1982 Last Modified: 11/20/2020 |
| Duke v. Commissioner , 43 T.C.M. 462 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 462, 1982 Tax Ct. Memo LEXIS 690, 1982 T.C. Memo. 55
Docket Number: Docket Nos. 765-79, 10362-79. Filed: 2/9/1982 Last Modified: 11/20/2020 |
| Elmendorf v. Commissioner , 43 T.C.M. 466 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 466, 1982 Tax Ct. Memo LEXIS 692, 1982 T.C. Memo. 57
Docket Number: Docket No. 8118-80. Filed: 2/9/1982 Last Modified: 11/21/2020 |
| Gold Bond Ice Cream, Inc. v. Commissioner , 43 T.C.M. 458 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 458, 1982 Tax Ct. Memo LEXIS 689, 1982 T.C. Memo. 54
Docket Number: Docket Nos. 16578-79, 16579-79. Filed: 2/9/1982 Last Modified: 11/20/2020 |
| Brown v. Commissioner , 78 T.C. 215 ( 1982 ) |
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Cite Numbers: 78 T.C. 215, 1982 U.S. Tax Ct. LEXIS 139, 78 T.C. No. 15
Docket Number: Docket No. 12481-81 Filed: 2/8/1982 Last Modified: 10/19/2024 |
| Burns v. Commissioner , 78 T.C. 185 ( 1982 ) |
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Cite Numbers: 78 T.C. 185, 1982 U.S. Tax Ct. LEXIS 138, 78 T.C. No. 14, 73 Oil & Gas Rep. 195
Docket Number: Docket Nos. 7139-79, 9564-79, 9914-79, 9915-79, 9916-79, 9917-79 Filed: 2/8/1982 Last Modified: 10/19/2024 |
| Dauer v. Commissioner , 43 T.C.M. 457 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 457, 1982 Tax Ct. Memo LEXIS 695, 1982 T.C. Memo. 53
Docket Number: Docket No. 8109-80. Filed: 2/8/1982 Last Modified: 11/20/2020 |
| Kleinau v. Commissioner , 43 T.C.M. 456 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 456, 1982 Tax Ct. Memo LEXIS 694, 1982 T.C. Memo. 52
Docket Number: Docket No. 9480-79. Filed: 2/8/1982 Last Modified: 11/21/2020 |
| Meiers v. Commissioner , 43 T.C.M. 454 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 454, 1982 Tax Ct. Memo LEXIS 693, 1982 T.C. Memo. 51
Docket Number: Docket No. 12438-80 Filed: 2/8/1982 Last Modified: 11/20/2020 |
| Color & Supply Co. v. Commissioner , 43 T.C.M. 448 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 448, 1982 Tax Ct. Memo LEXIS 699, 1982 T.C. Memo. 49
Docket Number: Docket No. 2865-79. Filed: 2/3/1982 Last Modified: 11/21/2020 |
| Gabsa v. Commissioner , 43 T.C.M. 447 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 447, 1982 Tax Ct. Memo LEXIS 698, 1982 T.C. Memo. 48
Docket Number: Docket No. 12824-80. Filed: 2/3/1982 Last Modified: 11/20/2020 |
| Lopa v. Commissioner , 43 T.C.M. 443 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 443, 1982 Tax Ct. Memo LEXIS 696, 1982 T.C. Memo. 46
Docket Number: Docket No. 11542-77. Filed: 2/3/1982 Last Modified: 11/21/2020 |
| Sacramento Cabinet Supply, Inc. v. Commissioner , 43 T.C.M. 451 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 451, 1982 Tax Ct. Memo LEXIS 700, 1982 T.C. Memo. 50
Docket Number: Docket No. 2880-76. Filed: 2/3/1982 Last Modified: 11/20/2020 |
| Yung-Shing Hsu v. Commissioner , 43 T.C.M. 446 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 446, 1982 Tax Ct. Memo LEXIS 697, 1982 T.C. Memo. 47
Docket Number: Docket No. 17801-80. Filed: 2/3/1982 Last Modified: 11/20/2020 |
| Guzzetta v. Commissioner , 78 T.C. 173 ( 1982 ) |
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Cite Numbers: 78 T.C. 173, 1982 U.S. Tax Ct. LEXIS 140, 78 T.C. No. 13
Docket Number: Docket No. 1855-78 Filed: 2/2/1982 Last Modified: 10/19/2024 |
| Cline v. Commissioner , 43 T.C.M. 436 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 436, 1982 Tax Ct. Memo LEXIS 701, 1982 T.C. Memo. 44
Docket Number: Docket No. 15752-79. Filed: 2/1/1982 Last Modified: 11/20/2020 |
| Hutchinson v. Commissioner , 43 T.C.M. 440 ( 1982 ) |
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Cite Numbers: 43 T.C.M. 440, 1982 Tax Ct. Memo LEXIS 702, 1982 T.C. Memo. 45
Docket Number: Docket No. 4071-80. Filed: 2/1/1982 Last Modified: 11/20/2020 |