Menu:
Data Month:
- 1270 opinions
- 1148 opinions
- 1059 opinions
- 0974 opinions
- 0878 opinions
- 0777 opinions
- 0658 opinions
- 0555 opinions
- 0460 opinions
- 0363 opinions
- 0253 opinions
- 0145 opinions
| Alaska Public Service Employees Local 71 v. Commissioner , 62 T.C.M. 1664 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1664, 1991 Tax Ct. Memo LEXIS 692, 1991 T.C. Memo. 650
Docket Number: Docket No. 7396-89 Filed: 12/30/1991 Last Modified: 11/20/2020 |
| Alhouse v. Commissioner , 62 T.C.M. 1678 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1678, 1991 Tax Ct. Memo LEXIS 694, 1991 T.C. Memo. 652
Docket Number: Docket Nos. 15084-89, 15613-89, 15620-89, 15670-89, 19723-89. Filed: 12/30/1991 Last Modified: 11/20/2020 |
| Bressi v. Commissioner , 62 T.C.M. 1668 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1668, 1991 Tax Ct. Memo LEXIS 693, 1991 T.C. Memo. 651
Docket Number: Docket No. 4501-89 Filed: 12/30/1991 Last Modified: 11/20/2020 |
| Geisinger Health Plan v. Commissioner , 62 T.C.M. 1656 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1656, 1991 Tax Ct. Memo LEXIS 691, 1991 T.C. Memo. 649
Docket Number: Docket No. 20793-90X Filed: 12/30/1991 Last Modified: 11/20/2020 |
| Norris v. Commissioner , 62 T.C.M. 1652 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1652, 1991 Tax Ct. Memo LEXIS 690, 1991 T.C. Memo. 648
Docket Number: Docket No. 15808-89 Filed: 12/30/1991 Last Modified: 11/20/2020 |
| Sarcone v. Comm'r , 62 T.C.M. 1647 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1647, 1991 Tax Ct. Memo LEXIS 689, 1991 T.C. Memo. 647
Docket Number: Docket No. 15468-89 Filed: 12/30/1991 Last Modified: 11/20/2020 |
| Banks v. Commissioner , 62 T.C.M. 1611 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1611, 1991 Tax Ct. Memo LEXIS 700, 1991 T.C. Memo. 641
Docket Number: Docket No. 15929-88 Filed: 12/26/1991 Last Modified: 11/21/2020 |
| Farnham v. Commissioner , 62 T.C.M. 1619 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1619, 1991 Tax Ct. Memo LEXIS 699, 1991 T.C. Memo. 642
Docket Number: Docket No. 20754-88 Filed: 12/26/1991 Last Modified: 11/20/2020 |
| Fuener v. Commissioner , 62 T.C.M. 1626 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1626, 1991 Tax Ct. Memo LEXIS 697, 1991 T.C. Memo. 644
Docket Number: Docket No. 4979-90 Filed: 12/26/1991 Last Modified: 11/21/2020 |
| Johnson v. Commissioner , 62 T.C.M. 1629 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1629, 1991 Tax Ct. Memo LEXIS 696, 1991 T.C. Memo. 645
Docket Number: Docket No. 15585-90 Filed: 12/26/1991 Last Modified: 11/21/2020 |
| Levy v. Commissioner , 62 T.C.M. 1636 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1636, 1991 Tax Ct. Memo LEXIS 695, 1991 T.C. Memo. 646
Docket Number: Docket Nos. 18780-84, 32881-85, 14079-86 Filed: 12/26/1991 Last Modified: 11/20/2020 |
| Paulson v. Commissioner , 62 T.C.M. 1622 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1622, 1991 Tax Ct. Memo LEXIS 698, 1991 T.C. Memo. 643
Docket Number: Docket Nos. 9322-90, 9472-90 Filed: 12/26/1991 Last Modified: 11/21/2020 |
| Baldwin v. Commissioner , 97 T.C. 704 ( 1991 ) |
|
Cite Numbers: 97 T.C. 704, 1991 U.S. Tax Ct. LEXIS 109, 97 T.C. No. 47
Docket Number: Docket No. 315-91 Filed: 12/23/1991 Last Modified: 10/19/2024 |
| Blohm v. Commissioner , 62 T.C.M. 1586 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1586, 1991 Tax Ct. Memo LEXIS 684, 1991 T.C. Memo. 636
Docket Number: Docket No. 5741-89 Filed: 12/23/1991 Last Modified: 11/21/2020 |
| Brailsford v. Commissioner , 62 T.C.M. 1602 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1602, 1991 Tax Ct. Memo LEXIS 687, 1991 T.C. Memo. 639
Docket Number: Docket No. 8447-89 Filed: 12/23/1991 Last Modified: 11/20/2020 |
| Charles v. Commissioner , 62 T.C.M. 1582 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1582, 1991 Tax Ct. Memo LEXIS 683, 1991 T.C. Memo. 635
Docket Number: Docket No. 16858-89 Filed: 12/23/1991 Last Modified: 11/20/2020 |
| Holmes v. Commissioner , 62 T.C.M. 1609 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1609, 1991 Tax Ct. Memo LEXIS 688, 1991 T.C. Memo. 640
Docket Number: Docket No. 7366-90 Filed: 12/23/1991 Last Modified: 11/20/2020 |
| Jump v. Commissioner , 62 T.C.M. 1596 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1596, 1991 Tax Ct. Memo LEXIS 685, 1991 T.C. Memo. 637
Docket Number: Docket No. 10813-90 Filed: 12/23/1991 Last Modified: 11/21/2020 |
| Krizer v. Commissioner , 62 T.C.M. 1598 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1598, 1991 Tax Ct. Memo LEXIS 686, 1991 T.C. Memo. 638
Docket Number: Docket No. 28194-89 Filed: 12/23/1991 Last Modified: 11/20/2020 |
| Moore v. Commissioner , 62 T.C.M. 1566 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1566, 1991 Tax Ct. Memo LEXIS 679, 1991 T.C. Memo. 631
Docket Number: Docket No. 9491-90 Filed: 12/19/1991 Last Modified: 11/20/2020 |
| Seward v. Commissioner , 62 T.C.M. 1567 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1567, 1991 Tax Ct. Memo LEXIS 680, 1991 T.C. Memo. 632
Docket Number: Docket Nos. 17481-88, 18100-89 Filed: 12/19/1991 Last Modified: 11/21/2020 |
| Smith v. Commissioner , 62 T.C.M. 1576 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1576, 1991 Tax Ct. Memo LEXIS 682, 1991 T.C. Memo. 634
Docket Number: Docket No. 27364-89 Filed: 12/19/1991 Last Modified: 11/20/2020 |
| Drake v. Commissioner , 62 T.C.M. 1558 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1558, 1991 Tax Ct. Memo LEXIS 676, 1991 T.C. Memo. 628
Docket Number: Docket No. 11549-90 Filed: 12/17/1991 Last Modified: 11/21/2020 |
| Ebert v. Commissioner , 62 T.C.M. 1560 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1560, 1991 Tax Ct. Memo LEXIS 677, 1991 T.C. Memo. 629
Docket Number: Docket No. 28290-90 Filed: 12/17/1991 Last Modified: 11/20/2020 |
| Ginella v. Commissioner , 62 T.C.M. 1554 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1554, 1991 Tax Ct. Memo LEXIS 673, 1991 T.C. Memo. 625
Docket Number: Docket No. 24231-88 Filed: 12/17/1991 Last Modified: 11/20/2020 |
| Jardin v. Commissioner , 62 T.C.M. 1557 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1557, 1991 Tax Ct. Memo LEXIS 675, 1991 T.C. Memo. 627
Docket Number: Docket No. 20221-90. Filed: 12/17/1991 Last Modified: 11/20/2020 |
| Rakosi v. Commissioner , 62 T.C.M. 1563 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1563, 1991 Tax Ct. Memo LEXIS 678, 1991 T.C. Memo. 630
Docket Number: Docket No. 25734-88 Filed: 12/17/1991 Last Modified: 11/21/2020 |
| Tjossem v. Commissioner , 62 T.C.M. 1555 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1555, 1991 Tax Ct. Memo LEXIS 674, 1991 T.C. Memo. 626
Docket Number: Docket No. 7747-91 Filed: 12/17/1991 Last Modified: 11/21/2020 |
| Estate of Suzuki v. Commissioner , 62 T.C.M. 1550 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1550, 1991 Tax Ct. Memo LEXIS 668, 1991 T.C. Memo. 624
Docket Number: Docket No. 20099-89 Filed: 12/16/1991 Last Modified: 11/20/2020 |
| Noyce v. Commissioner , 97 T.C. 670 ( 1991 ) |
|
Cite Numbers: 1991 U.S. Tax Ct. LEXIS 108, 97 T.C. No. 46, 97 T.C. 670
Docket Number: Docket No. 21094-88 Filed: 12/16/1991 Last Modified: 10/19/2024 |
| Olympic Shipping Lines v. Commissioner , 62 T.C.M. 1546 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1546, 1991 Tax Ct. Memo LEXIS 669, 1991 T.C. Memo. 623
Docket Number: Docket Nos. 16657-80, 40821-84 Filed: 12/16/1991 Last Modified: 11/20/2020 |
| Stallman v. Commissioner , 62 T.C.M. 1544 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1544, 1991 Tax Ct. Memo LEXIS 670, 1991 T.C. Memo. 622
Docket Number: Docket No. 16009-90 Filed: 12/16/1991 Last Modified: 11/20/2020 |
| Templeman v. Commissioner , 62 T.C.M. 1539 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1539, 1991 Tax Ct. Memo LEXIS 672, 1991 T.C. Memo. 620
Docket Number: Docket No. 6135-90 Filed: 12/16/1991 Last Modified: 11/21/2020 |
| Wyatt v. Commissioner , 62 T.C.M. 1540 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1540, 1991 Tax Ct. Memo LEXIS 671, 1991 T.C. Memo. 621
Docket Number: Docket No. 13137-89 Filed: 12/16/1991 Last Modified: 11/20/2020 |
| Costa v. Commissioner , 62 T.C.M. 1531 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1531, 1991 Tax Ct. Memo LEXIS 665, 1991 T.C. Memo. 618
Docket Number: Docket No. 7873-90 Filed: 12/12/1991 Last Modified: 11/21/2020 |
| Estate of Campbell v. Commissioner , 62 T.C.M. 1514 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1514, 1991 Tax Ct. Memo LEXIS 662, 1991 T.C. Memo. 615
Docket Number: Docket No. 7272-86. Filed: 12/12/1991 Last Modified: 11/20/2020 |
| Ferenc v. Commissioner , 62 T.C.M. 1527 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1527, 1991 Tax Ct. Memo LEXIS 664, 1991 T.C. Memo. 617
Docket Number: Docket Nos. 14527-83, 21507-83, 26838-84 Filed: 12/12/1991 Last Modified: 11/21/2020 |
| Markowski v. Commissioner , 62 T.C.M. 1525 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1525, 1991 Tax Ct. Memo LEXIS 663, 1991 T.C. Memo. 616
Docket Number: Docket No. 30319-89 Filed: 12/12/1991 Last Modified: 11/21/2020 |
| Plumb v. Commissioner , 97 T.C. 632 ( 1991 ) |
|
Cite Numbers: 1991 U.S. Tax Ct. LEXIS 106, 97 T.C. No. 44, 97 T.C. 632
Docket Number: Docket No. 25344-89 Filed: 12/12/1991 Last Modified: 10/19/2024 |
| Schneer v. Commissioner , 97 T.C. 643 ( 1991 ) |
|
Cite Numbers: 1991 U.S. Tax Ct. LEXIS 107, 97 T.C. No. 45, 97 T.C. 643
Docket Number: Docket No. 31804-88 Filed: 12/12/1991 Last Modified: 10/19/2024 |
| Sutherland v. Commissioner , 62 T.C.M. 1533 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1533, 1991 Tax Ct. Memo LEXIS 666, 1991 T.C. Memo. 619
Docket Number: Docket No. 10776-88 Filed: 12/12/1991 Last Modified: 11/21/2020 |
| Dixon v. Commissioner , 62 T.C.M. 1440 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1440, 1991 Tax Ct. Memo LEXIS 661, 1991 T.C. Memo. 614
Docket Number: Docket Nos. 9382-83, 16900-83; 17640-83, 19321-83; 4201-84, 15135-84; 15907-84, 31236-84; 40159-84, 22783-85; 30010-85, 30965-85; 30979-85, 29643-86. Filed: 12/11/1991 Last Modified: 11/21/2020 |
| Ringger v. Commissioner , 62 T.C.M. 1436 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1436, 1991 Tax Ct. Memo LEXIS 660, 1991 T.C. Memo. 613
Docket Number: Docket No. 30367-89 Filed: 12/10/1991 Last Modified: 11/20/2020 |
| Smith v. Commissioner , 62 T.C.M. 1429 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1429, 1991 Tax Ct. Memo LEXIS 659, 1991 T.C. Memo. 612
Docket Number: Docket No. 3778-89 Filed: 12/10/1991 Last Modified: 11/21/2020 |
| Starr v. Commissioner , 62 T.C.M. 1417 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1417, 1991 Tax Ct. Memo LEXIS 657, 1991 T.C. Memo. 610
Docket Number: Docket No. 39314-84 Filed: 12/10/1991 Last Modified: 11/21/2020 |
| Wall v. Commissioner , 62 T.C.M. 1425 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1425, 1991 Tax Ct. Memo LEXIS 658, 1991 T.C. Memo. 611
Docket Number: Docket No. 32788-88 Filed: 12/10/1991 Last Modified: 11/21/2020 |
| Bennett v. Commissioner , 62 T.C.M. 1400 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1400, 1991 Tax Ct. Memo LEXIS 651, 1991 T.C. Memo. 604
Docket Number: Docket No. 7442-88 Filed: 12/9/1991 Last Modified: 11/20/2020 |
| Bowers v. Commissioner , 62 T.C.M. 1414 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1414, 1991 Tax Ct. Memo LEXIS 656, 1991 T.C. Memo. 609
Docket Number: Docket No. 8054-91 Filed: 12/9/1991 Last Modified: 11/21/2020 |
| Bush v. Commissioner , 62 T.C.M. 1411 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1411, 1991 Tax Ct. Memo LEXIS 654, 1991 T.C. Memo. 607
Docket Number: Docket No. 16232-91 Filed: 12/9/1991 Last Modified: 11/20/2020 |
| Cloud v. Commissioner , 97 T.C. 613 ( 1991 ) |
|
Cite Numbers: 97 T.C. 613, 1991 U.S. Tax Ct. LEXIS 105, 97 T.C. No. 43
Docket Number: Docket Nos. 14973-88, 31425-88, 8297-89 Filed: 12/9/1991 Last Modified: 10/19/2024 |
| Davis v. Commissioner , 62 T.C.M. 1395 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1395, 1991 Tax Ct. Memo LEXIS 650, 1991 T.C. Memo. 603
Docket Number: Docket No. 9132-89 Filed: 12/9/1991 Last Modified: 11/20/2020 |
| Hoag v. Commissioner of IRS , 62 T.C.M. 1409 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1409, 1991 Tax Ct. Memo LEXIS 653, 1991 T.C. Memo. 606
Docket Number: Docket No. 21578-90 Filed: 12/9/1991 Last Modified: 11/21/2020 |
| Kelly v. Commissioner , 62 T.C.M. 1406 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1406, 1991 Tax Ct. Memo LEXIS 652, 1991 T.C. Memo. 605
Docket Number: Docket No. 13693-90 Filed: 12/9/1991 Last Modified: 11/20/2020 |
| Spurgeon v. Commissioner , 62 T.C.M. 1412 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1412, 1991 Tax Ct. Memo LEXIS 655, 1991 T.C. Memo. 608
Docket Number: Docket No. 27751-89 Filed: 12/9/1991 Last Modified: 11/20/2020 |
| Jamar v. Commissioner , 62 T.C.M. 1390 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1390, 1991 Tax Ct. Memo LEXIS 649, 1991 T.C. Memo. 602
Docket Number: Docket No. 18783-89 Filed: 12/5/1991 Last Modified: 11/20/2020 |
| Moore v. Commissioner , 62 T.C.M. 1388 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1388, 1991 Tax Ct. Memo LEXIS 648, 1991 T.C. Memo. 601
Docket Number: Docket No. 21344-89 Filed: 12/5/1991 Last Modified: 11/21/2020 |
| Derochemont v. Commissioner , 62 T.C.M. 1384 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1384, 1991 Tax Ct. Memo LEXIS 636, 1991 T.C. Memo. 600
Docket Number: Docket No. 9134-82 Filed: 12/4/1991 Last Modified: 11/20/2020 |
| McGee v. Commissioner , 62 T.C.M. 1375 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1375, 1991 Tax Ct. Memo LEXIS 635, 1991 T.C. Memo. 599
Docket Number: Docket Nos. 6785-89, 6786-89 Filed: 12/4/1991 Last Modified: 11/21/2020 |
| Marx v. Commissioner , 62 T.C.M. 1370 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1370, 1991 Tax Ct. Memo LEXIS 634, 1991 T.C. Memo. 598
Docket Number: Docket No. 12152-79 Filed: 12/3/1991 Last Modified: 11/21/2020 |
| Bostian v. Commissioner , 62 T.C.M. 1337 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1337, 1991 Tax Ct. Memo LEXIS 639, 1991 T.C. Memo. 589
Docket Number: Docket No. 30759-88 Filed: 12/2/1991 Last Modified: 11/21/2020 |
| Cook v. Commissioner , 62 T.C.M. 1339 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1339, 1991 Tax Ct. Memo LEXIS 640, 1991 T.C. Memo. 590
Docket Number: Docket No. 27296-89 Filed: 12/2/1991 Last Modified: 11/21/2020 |
| Georges v. Commissioner , 62 T.C.M. 1343 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1343, 1991 Tax Ct. Memo LEXIS 641, 1991 T.C. Memo. 591
Docket Number: Docket No. 6372-90 Filed: 12/2/1991 Last Modified: 11/20/2020 |
| Giouzelis v. Commissioner , 62 T.C.M. 1353 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1353, 1991 Tax Ct. Memo LEXIS 645, 1991 T.C. Memo. 595
Docket Number: Docket No. 15083-89 Filed: 12/2/1991 Last Modified: 11/20/2020 |
| Mills v. Commissioner , 62 T.C.M. 1345 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1345, 1991 Tax Ct. Memo LEXIS 642, 1991 T.C. Memo. 592
Docket Number: Docket No. 26448-89 Filed: 12/2/1991 Last Modified: 11/20/2020 |
| Moody v. Commissioner , 62 T.C.M. 1357 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1357, 1991 Tax Ct. Memo LEXIS 646, 1991 T.C. Memo. 596
Docket Number: Docket Nos. 26660-88, 14830-89 Filed: 12/2/1991 Last Modified: 11/21/2020 |
| O'Bryan v. Commissioner , 62 T.C.M. 1347 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1347, 1991 Tax Ct. Memo LEXIS 643, 1991 T.C. Memo. 593
Docket Number: Docket No. 2863-90 Filed: 12/2/1991 Last Modified: 11/20/2020 |
| Ohnmeiss v. Commissioner , 62 T.C.M. 1350 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1350, 1991 Tax Ct. Memo LEXIS 644, 1991 T.C. Memo. 594
Docket Number: Docket No. 3856-90 Filed: 12/2/1991 Last Modified: 11/20/2020 |
| Sattelmaier v. Commissioner , 62 T.C.M. 1364 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1364, 1991 Tax Ct. Memo LEXIS 647, 1991 T.C. Memo. 597
Docket Number: Docket No. 16097-88 Filed: 12/2/1991 Last Modified: 11/20/2020 |
| Schmidt v. Commissioner , 62 T.C.M. 1330 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1330, 1991 Tax Ct. Memo LEXIS 637, 1991 T.C. Memo. 587
Docket Number: Docket No. 38078-85 Filed: 12/2/1991 Last Modified: 11/20/2020 |
| Steines v. Commissioner , 62 T.C.M. 1331 ( 1991 ) |
|
Cite Numbers: 62 T.C.M. 1331, 1991 Tax Ct. Memo LEXIS 638, 1991 T.C. Memo. 588
Docket Number: Docket No. 13714-90 Filed: 12/2/1991 Last Modified: 11/20/2020 |