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Data Month:
- 1260 opinions
- 1146 opinions
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| Banc One Corp. v. Commissioner , 84 T.C. 476 ( 1985 ) |
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Cite Numbers: 84 T.C. 476, 1985 U.S. Tax Ct. LEXIS 102, 84 T.C. No. 35
Docket Number: Docket No. 10756-80 Filed: 3/28/1985 Last Modified: 11/14/2024 |
| Goodman v. Commissioner , 49 T.C.M. 1087 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1087, 1985 Tax Ct. Memo LEXIS 480, 1985 T.C. Memo. 151
Docket Number: Docket Nos. 7701-82, 12128-83. Filed: 3/28/1985 Last Modified: 11/20/2020 |
| Latterell v. Commissioner , 49 T.C.M. 1090 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1090, 1985 Tax Ct. Memo LEXIS 481, 1985 T.C. Memo. 152
Docket Number: Docket No. 32146-83. Filed: 3/28/1985 Last Modified: 11/20/2020 |
| National Sav. Life Ins. Co. v. Commissioner , 84 T.C. 509 ( 1985 ) |
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Cite Numbers: 84 T.C. 509, 1985 U.S. Tax Ct. LEXIS 103, 84 T.C. No. 36
Docket Number: Docket No. 22379-80 Filed: 3/28/1985 Last Modified: 11/14/2024 |
| Armondo v. Commissioner , 49 T.C.M. 1055 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1055, 1985 Tax Ct. Memo LEXIS 483, 1985 T.C. Memo. 146
Docket Number: Docket No. 2556-79. Filed: 3/27/1985 Last Modified: 11/21/2020 |
| Estate of Kurihara v. Commissioner , 49 T.C.M. 1085 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1085, 1985 Tax Ct. Memo LEXIS 487, 1985 T.C. Memo. 150
Docket Number: Docket No. 10402-81. Filed: 3/27/1985 Last Modified: 11/20/2020 |
| Gajewski v. Commissioner , 49 T.C.M. 1062 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1062, 1985 Tax Ct. Memo LEXIS 484, 1985 T.C. Memo. 147
Docket Number: Docket Nos. 3307-76, 5129-77, 11479-77. Filed: 3/27/1985 Last Modified: 11/21/2020 |
| Liberty Asphalt Corp. v. Commissioner , 49 T.C.M. 1048 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1048, 1985 Tax Ct. Memo LEXIS 482, 1985 T.C. Memo. 145
Docket Number: Docket Nos. 19934-80, 19935-80. Filed: 3/27/1985 Last Modified: 11/20/2020 |
| Patton v. Commissioner , 49 T.C.M. 1068 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1068, 1985 Tax Ct. Memo LEXIS 485, 1985 T.C. Memo. 148
Docket Number: Docket No. 782-78. Filed: 3/27/1985 Last Modified: 11/20/2020 |
| Unroe v. Commissioner , 49 T.C.M. 1081 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1081, 1985 Tax Ct. Memo LEXIS 486, 1985 T.C. Memo. 149
Docket Number: Docket No. 17719-83. Filed: 3/27/1985 Last Modified: 11/20/2020 |
| Croy v. Commissioner , 49 T.C.M. 1040 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1040, 1985 Tax Ct. Memo LEXIS 491, 1985 T.C. Memo. 142
Docket Number: Docket No. 26814-82. Filed: 3/26/1985 Last Modified: 11/20/2020 |
| Franklin v. Commissioner , 49 T.C.M. 1035 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1035, 1985 Tax Ct. Memo LEXIS 489, 1985 T.C. Memo. 140
Docket Number: Docket No. 1333-83. Filed: 3/26/1985 Last Modified: 11/20/2020 |
| Hicks v. Commissioner , 49 T.C.M. 1039 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1039, 1985 Tax Ct. Memo LEXIS 490, 1985 T.C. Memo. 141
Docket Number: Docket No. 3985-83. Filed: 3/26/1985 Last Modified: 11/21/2020 |
| Lonskey v. Commissioner , 49 T.C.M. 1043 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1043, 1985 Tax Ct. Memo LEXIS 492, 1985 T.C. Memo. 143
Docket Number: Docket No. 1334-83. Filed: 3/26/1985 Last Modified: 11/20/2020 |
| Schneider v. Commissioner , 49 T.C.M. 1032 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1032, 1985 Tax Ct. Memo LEXIS 488, 1985 T.C. Memo. 139
Docket Number: Docket No. 26129-83. Filed: 3/26/1985 Last Modified: 11/21/2020 |
| Stapleton v. Commissioner , 49 T.C.M. 1045 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1045, 1985 Tax Ct. Memo LEXIS 493, 1985 T.C. Memo. 144
Docket Number: Docket No. 28594-82. Filed: 3/26/1985 Last Modified: 11/20/2020 |
| Aaronson v. Commissioner , 49 T.C.M. 1010 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1010, 1985 Tax Ct. Memo LEXIS 498, 1985 T.C. Memo. 131
Docket Number: Docket No. 17445-82. Filed: 3/25/1985 Last Modified: 11/20/2020 |
| Amos v. Commissioner , 49 T.C.M. 1013 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1013, 1985 Tax Ct. Memo LEXIS 500, 1985 T.C. Memo. 133
Docket Number: Docket Nos. 2473-83, 21066-83. Filed: 3/25/1985 Last Modified: 11/20/2020 |
| Estate of De Niro v. Commissioner , 49 T.C.M. 1004 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1004, 1985 Tax Ct. Memo LEXIS 495, 1985 T.C. Memo. 128
Docket Number: Docket No. 9178-76. Filed: 3/25/1985 Last Modified: 11/20/2020 |
| Feldman v. Commissioner , 49 T.C.M. 1012 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1012, 1985 Tax Ct. Memo LEXIS 499, 1985 T.C. Memo. 132
Docket Number: Docket No. 23586-83. Filed: 3/25/1985 Last Modified: 11/20/2020 |
| Ferguson v. Commissioner , 49 T.C.M. 1007 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1007, 1985 Tax Ct. Memo LEXIS 496, 1985 T.C. Memo. 129
Docket Number: Docket No. 29881-83. Filed: 3/25/1985 Last Modified: 11/20/2020 |
| Giselbach v. Commissioner , 49 T.C.M. 1020 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1020, 1985 Tax Ct. Memo LEXIS 503, 1985 T.C. Memo. 136
Docket Number: Docket No. 12478-83 Filed: 3/25/1985 Last Modified: 11/20/2020 |
| Hughes v. Commissioner , 49 T.C.M. 1030 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1030, 1985 Tax Ct. Memo LEXIS 505, 1985 T.C. Memo. 138
Docket Number: Docket Nos. 5782-83, 29669-83. Filed: 3/25/1985 Last Modified: 11/21/2020 |
| Mighell v. Commissioner , 49 T.C.M. 1017 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1017, 1985 Tax Ct. Memo LEXIS 502, 1985 T.C. Memo. 135
Docket Number: Docket No. 991-83. Filed: 3/25/1985 Last Modified: 11/20/2020 |
| Pebley v. Commissioner , 49 T.C.M. 1008 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1008, 1985 Tax Ct. Memo LEXIS 497, 1985 T.C. Memo. 130
Docket Number: Docket No. 5163-83. Filed: 3/25/1985 Last Modified: 11/20/2020 |
| Porter v. Commissioner , 49 T.C.M. 1015 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1015, 1985 Tax Ct. Memo LEXIS 501, 1985 T.C. Memo. 134
Docket Number: Docket No. 9024-83. Filed: 3/25/1985 Last Modified: 11/20/2020 |
| Young v. Commissioner , 49 T.C.M. 1002 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1002, 1985 Tax Ct. Memo LEXIS 494, 1985 T.C. Memo. 127
Docket Number: Docket No. 20389-80. Filed: 3/25/1985 Last Modified: 11/20/2020 |
| Zadorkin v. Commissioner , 49 T.C.M. 1022 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 1022, 1985 Tax Ct. Memo LEXIS 504, 1985 T.C. Memo. 137
Docket Number: Docket No. 3115-83. Filed: 3/25/1985 Last Modified: 11/21/2020 |
| Daggett v. Commissioner , 49 T.C.M. 999 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 999, 1985 Tax Ct. Memo LEXIS 510, 1985 T.C. Memo. 126
Docket Number: Docket No. 7681-84. Filed: 3/21/1985 Last Modified: 11/21/2020 |
| Pariseau v. Commissioner , 49 T.C.M. 984 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 984, 1985 Tax Ct. Memo LEXIS 508, 1985 T.C. Memo. 124
Docket Number: Docket No. 15951-82. Filed: 3/21/1985 Last Modified: 11/21/2020 |
| Perkins v. Commissioner , 49 T.C.M. 983 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 983, 1985 Tax Ct. Memo LEXIS 507, 1985 T.C. Memo. 123
Docket Number: Docket No. 4059-83. Filed: 3/21/1985 Last Modified: 11/20/2020 |
| Terberg v. Commissioner , 49 T.C.M. 997 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 997, 1985 Tax Ct. Memo LEXIS 509, 1985 T.C. Memo. 125
Docket Number: Docket No. 7948-83. Filed: 3/21/1985 Last Modified: 11/21/2020 |
| Young v. Commissioner , 49 T.C.M. 981 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 981, 1985 Tax Ct. Memo LEXIS 506, 1985 T.C. Memo. 122
Docket Number: Docket No. 22972-81. Filed: 3/21/1985 Last Modified: 11/21/2020 |
| Nicolaisen v. Commissioner , 49 T.C.M. 977 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 977, 1985 Tax Ct. Memo LEXIS 512, 1985 T.C. Memo. 120
Docket Number: Docket No. 12033-81. Filed: 3/20/1985 Last Modified: 11/21/2020 |
| Stamler v. Commissioner , 49 T.C.M. 972 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 972, 1985 Tax Ct. Memo LEXIS 511, 1985 T.C. Memo. 119
Docket Number: Docket No. 6720-82. Filed: 3/20/1985 Last Modified: 11/21/2020 |
| Alvarado v. Commissioner , 49 T.C.M. 967 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 967, 1985 Tax Ct. Memo LEXIS 516, 1985 T.C. Memo. 118
Docket Number: Docket No. 2478-82. Filed: 3/19/1985 Last Modified: 11/21/2020 |
| Craigie, Inc. v. Commissioner , 84 T.C. 466 ( 1985 ) |
|
Cite Numbers: 84 T.C. 466, 1985 U.S. Tax Ct. LEXIS 104, 84 T.C. No. 34
Docket Number: Docket No. 21240-80 Filed: 3/19/1985 Last Modified: 11/14/2024 |
| Masters v. Commissioner , 49 T.C.M. 961 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 961, 1985 Tax Ct. Memo LEXIS 514, 1985 T.C. Memo. 116
Docket Number: Docket No. 32654-83. Filed: 3/19/1985 Last Modified: 11/20/2020 |
| Plante v. Commissioner , 49 T.C.M. 963 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 963, 1985 Tax Ct. Memo LEXIS 515, 1985 T.C. Memo. 117
Docket Number: Docket No. 18733-82. Filed: 3/19/1985 Last Modified: 11/21/2020 |
| Gulf Oil Corp. v. Commissioner , 84 T.C. 447 ( 1985 ) |
|
Cite Numbers: 1985 U.S. Tax Ct. LEXIS 105, 84 T.C. No. 33, 84 T.C. 447
Docket Number: Docket No. 22499-82 Filed: 3/18/1985 Last Modified: 11/14/2024 |
| Kirsch v. Commissioner , 49 T.C.M. 952 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 952, 1985 Tax Ct. Memo LEXIS 517, 1985 T.C. Memo. 114
Docket Number: Docket No. 2586-83. Filed: 3/18/1985 Last Modified: 11/21/2020 |
| Kohrs v. Commissioner , 49 T.C.M. 959 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 959, 1985 Tax Ct. Memo LEXIS 518, 1985 T.C. Memo. 115
Docket Number: Docket No. 3040-81. Filed: 3/18/1985 Last Modified: 11/21/2020 |
| Estate of Thomas v. Commissioner , 84 T.C. 412 ( 1985 ) |
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Cite Numbers: 84 T.C. 412, 1985 U.S. Tax Ct. LEXIS 106, 84 T.C. No. 32
Docket Number: Docket Nos. 17715-81, 16415-82, 512-83, 1466-83, 1472-83, 1475-83, 1496-83, 1497-83, 1498-83, 1499-83, 1500-83, 1502-83, 5073-83, 9698-83 Filed: 3/14/1985 Last Modified: 11/14/2024 |
| Hargrove v. Commissioner , 49 T.C.M. 950 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 950, 1985 Tax Ct. Memo LEXIS 520, 1985 T.C. Memo. 113
Docket Number: Docket No. 18177-83. Filed: 3/14/1985 Last Modified: 11/21/2020 |
| Wolk v. Commissioner , 49 T.C.M. 944 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 944, 1985 Tax Ct. Memo LEXIS 519, 1985 T.C. Memo. 112
Docket Number: Docket No. 1925-81. Filed: 3/14/1985 Last Modified: 11/21/2020 |
| Castillo v. Commissioner , 84 T.C. 405 ( 1985 ) |
|
Cite Numbers: 84 T.C. 405, 1985 U.S. Tax Ct. LEXIS 107, 84 T.C. No. 31
Docket Number: Docket No. 16822-82 Filed: 3/13/1985 Last Modified: 11/14/2024 |
| Kempker v. Commissioner , 49 T.C.M. 942 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 942, 1985 Tax Ct. Memo LEXIS 521, 1985 T.C. Memo. 110
Docket Number: Docket No. 26030-81. Filed: 3/13/1985 Last Modified: 11/20/2020 |
| Leff v. Commissioner , 49 T.C.M. 943 ( 1985 ) |
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Cite Numbers: 49 T.C.M. 943, 1985 Tax Ct. Memo LEXIS 522, 1985 T.C. Memo. 111
Docket Number: Docket No. 7902-80. Filed: 3/13/1985 Last Modified: 11/21/2020 |
| Neel v. Commissioner , 49 T.C.M. 939 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 939, 1985 Tax Ct. Memo LEXIS 523, 1985 T.C. Memo. 108
Docket Number: Docket No. 1162-80. Filed: 3/12/1985 Last Modified: 11/20/2020 |
| Rutherford v. Commissioner , 49 T.C.M. 941 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 941, 1985 Tax Ct. Memo LEXIS 524, 1985 T.C. Memo. 109
Docket Number: Docket No. 9524-83. Filed: 3/12/1985 Last Modified: 11/20/2020 |
| Southern Pacific Co. v. Commissioner , 84 T.C. 395 ( 1985 ) |
|
Cite Numbers: 84 T.C. 395, 1985 U.S. Tax Ct. LEXIS 111, 84 T.C. No. 30
Docket Number: Docket No. 8648-72 Filed: 3/12/1985 Last Modified: 11/14/2024 |
| Southern Pacific Co. v. Commissioner , 84 T.C. 375 ( 1985 ) |
|
Cite Numbers: 84 T.C. 375, 1985 U.S. Tax Ct. LEXIS 109, 84 T.C. No. 28
Docket Number: Docket No. 7502-72 Filed: 3/12/1985 Last Modified: 11/14/2024 |
| Southern Pacific Transp. Co. v. Commissioner , 84 T.C. 367 ( 1985 ) |
|
Cite Numbers: 84 T.C. 367, 1985 U.S. Tax Ct. LEXIS 108, 84 T.C. No. 27
Docket Number: Docket No. 7501-72 Filed: 3/12/1985 Last Modified: 11/14/2024 |
| Southern Pacific Transp. Co. v. Commissioner , 84 T.C. 387 ( 1985 ) |
|
Cite Numbers: 84 T.C. 387, 1985 U.S. Tax Ct. LEXIS 110, 84 T.C. No. 29
Docket Number: Docket No. 8647-72 Filed: 3/12/1985 Last Modified: 11/14/2024 |
| Liddy v. Commissioner , 49 T.C.M. 932 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 932, 1985 Tax Ct. Memo LEXIS 525, 1985 T.C. Memo. 107
Docket Number: Docket No. 7608-77. Filed: 3/11/1985 Last Modified: 11/21/2020 |
| Union Cent. Life Ins. Co. v. Commissioner , 84 T.C. 361 ( 1985 ) |
|
Cite Numbers: 1985 U.S. Tax Ct. LEXIS 112, 84 T.C. No. 26, 84 T.C. 361
Docket Number: Docket No. 2094-78 Filed: 3/11/1985 Last Modified: 11/14/2024 |
| Coffey v. Commissioner , 49 T.C.M. 910 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 910, 1985 Tax Ct. Memo LEXIS 527, 1985 T.C. Memo. 104
Docket Number: Docket Nos. 29966-81, 29967-81, 4517-82. Filed: 3/7/1985 Last Modified: 11/20/2020 |
| Derksen v. Commissioner , 84 T.C. 355 ( 1985 ) |
|
Cite Numbers: 84 T.C. 355, 1985 U.S. Tax Ct. LEXIS 113, 84 T.C. No. 25
Docket Number: Docket No. 35096-84 Filed: 3/7/1985 Last Modified: 11/14/2024 |
| Derksen v. Commissioner , 84 T.C. 355 ( 1985 ) |
|
Cite Numbers: 84 T.C. 355
Docket Number: Docket No. 35096-84 Filed: 3/7/1985 Last Modified: 10/19/2024 |
| Illinois Asso. of Professional Ins. Agents, Inc. v. Commissioner , 49 T.C.M. 925 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 925, 1985 Tax Ct. Memo LEXIS 528, 1985 T.C. Memo. 105
Docket Number: Docket No. 28717-81. Filed: 3/7/1985 Last Modified: 11/20/2020 |
| Williamson v. Commissioner , 49 T.C.M. 928 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 928, 1985 Tax Ct. Memo LEXIS 529, 1985 T.C. Memo. 106
Docket Number: Docket Nos. 10193-83, 10194-83, 10195-83. Filed: 3/7/1985 Last Modified: 11/21/2020 |
| Wright v. Commissioner , 49 T.C.M. 906 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 906, 1985 Tax Ct. Memo LEXIS 526, 1985 T.C. Memo. 103
Docket Number: Docket No. 9125-83. Filed: 3/7/1985 Last Modified: 11/21/2020 |
| Anastasato v. Commissioner , 49 T.C.M. 893 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 893, 1985 Tax Ct. Memo LEXIS 532, 1985 T.C. Memo. 101
Docket Number: Docket Nos. 14631-81, 14632-81. Filed: 3/6/1985 Last Modified: 11/21/2020 |
| Askew v. Commissioner , 49 T.C.M. 876 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 876, 1985 Tax Ct. Memo LEXIS 531, 1985 T.C. Memo. 100
Docket Number: Docket No. 15898-80. Filed: 3/6/1985 Last Modified: 11/20/2020 |
| Behrman v. Commissioner , 49 T.C.M. 872 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 872, 1985 Tax Ct. Memo LEXIS 530, 1985 T.C. Memo. 99
Docket Number: Docket No. 18267-82. Filed: 3/6/1985 Last Modified: 11/21/2020 |
| Walley v. Commissioner , 49 T.C.M. 904 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 904, 1985 Tax Ct. Memo LEXIS 533, 1985 T.C. Memo. 102
Docket Number: Docket No. 13070-80. Filed: 3/6/1985 Last Modified: 11/21/2020 |
| Owens v. Commissioner , 49 T.C.M. 871 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 871, 1985 Tax Ct. Memo LEXIS 534, 1985 T.C. Memo. 98
Docket Number: Docket No. 7844-83. Filed: 3/5/1985 Last Modified: 11/21/2020 |
| Johnsen v. Commissioner , 84 T.C. 344 ( 1985 ) |
|
Cite Numbers: 84 T.C. 344, 1985 U.S. Tax Ct. LEXIS 114, 84 T.C. No. 24
Docket Number: Docket No. 12592-80 Filed: 3/4/1985 Last Modified: 11/14/2024 |
| Maxin v. Commissioner , 49 T.C.M. 856 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 856, 1985 Tax Ct. Memo LEXIS 535, 1985 T.C. Memo. 94
Docket Number: Docket No. 34250-83. Filed: 3/4/1985 Last Modified: 11/20/2020 |
| Vuitch v. Commissioner , 49 T.C.M. 860 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 860, 1985 Tax Ct. Memo LEXIS 536, 1985 T.C. Memo. 95
Docket Number: Docket No. 28479-81. Filed: 3/4/1985 Last Modified: 11/20/2020 |
| Wallace v. Commissioner , 49 T.C.M. 864 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 864, 1985 Tax Ct. Memo LEXIS 537, 1985 T.C. Memo. 96
Docket Number: Docket No. 10674-83. Filed: 3/4/1985 Last Modified: 11/20/2020 |
| Wellman v. Commissioner , 49 T.C.M. 866 ( 1985 ) |
|
Cite Numbers: 49 T.C.M. 866, 1985 Tax Ct. Memo LEXIS 538, 1985 T.C. Memo. 97
Docket Number: Docket No. 39758-84. Filed: 3/4/1985 Last Modified: 11/21/2020 |