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Data Month:
- 1270 opinions
- 1148 opinions
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- 0974 opinions
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- 0145 opinions
| Atlanta Athletic Club v. Commissioner , 61 T.C.M. 2011 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 2011, 1991 Tax Ct. Memo LEXIS 97, 1991 T.C. Memo. 83
Docket Number: Docket No. 28512-88 Filed: 2/28/1991 Last Modified: 11/21/2020 |
| Booth v. Commissioner , 61 T.C.M. 2024 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 2024, 1991 Tax Ct. Memo LEXIS 95, 1991 T.C. Memo. 85
Docket Number: Docket No. 11670-90 Filed: 2/28/1991 Last Modified: 11/20/2020 |
| Jumper v. Commissioner , 61 T.C.M. 2026 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 2026, 1991 Tax Ct. Memo LEXIS 94, 1991 T.C. Memo. 86
Docket Number: Docket Nos. 16999-88, 28682-88 Filed: 2/28/1991 Last Modified: 11/21/2020 |
| Lyons v. Commissioner , 61 T.C.M. 2020 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 2020, 1991 Tax Ct. Memo LEXIS 96, 1991 T.C. Memo. 84
Docket Number: Docket No. 28078-88 Filed: 2/28/1991 Last Modified: 11/20/2020 |
| Menaged v. Commissioner , 61 T.C.M. 1995 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1995, 1991 Tax Ct. Memo LEXIS 101, 1991 T.C. Memo. 79
Docket Number: Docket No. 5649-86 Filed: 2/28/1991 Last Modified: 11/20/2020 |
| National Semiconductor Corp. v. Commissioner , 61 T.C.M. 2005 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 2005, 1991 Tax Ct. Memo LEXIS 99, 1991 T.C. Memo. 81
Docket Number: Docket No. 4754-89 Filed: 2/28/1991 Last Modified: 11/20/2020 |
| Smith v. Commissioner , 61 T.C.M. 1998 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1998, 1991 Tax Ct. Memo LEXIS 100, 1991 T.C. Memo. 80
Docket Number: Docket Nos. 20265-88, 20640-88 Filed: 2/28/1991 Last Modified: 11/20/2020 |
| Tele-Communications, Inc. v. Commissioner , 61 T.C.M. 2008 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 2008, 1991 Tax Ct. Memo LEXIS 98, 1991 T.C. Memo. 82
Docket Number: Docket No. 3172-90 Filed: 2/28/1991 Last Modified: 11/20/2020 |
| Brody v. Commissioner , 61 T.C.M. 1993 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1993, 1991 Tax Ct. Memo LEXIS 93, 1991 T.C. Memo. 78
Docket Number: Docket No. 963-87 Filed: 2/27/1991 Last Modified: 11/20/2020 |
| Bukove v. Commissioner , 61 T.C.M. 1974 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1974, 1991 Tax Ct. Memo LEXIS 91, 1991 T.C. Memo. 76
Docket Number: Docket No. 28351-88 Filed: 2/27/1991 Last Modified: 11/20/2020 |
| Lowers v. Commissioner , 61 T.C.M. 1971 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1971, 1991 Tax Ct. Memo LEXIS 90, 1991 T.C. Memo. 75
Docket Number: Docket No. 1694-90 Filed: 2/27/1991 Last Modified: 11/21/2020 |
| Lucia v. Commissioner , 61 T.C.M. 1982 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1982, 1991 Tax Ct. Memo LEXIS 92, 1991 T.C. Memo. 77
Docket Number: Docket Nos. 1892-87, 2296-87 Filed: 2/27/1991 Last Modified: 11/20/2020 |
| O'Donnell v. Commissioner , 61 T.C.M. 1967 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1967, 1991 Tax Ct. Memo LEXIS 89, 1991 T.C. Memo. 74
Docket Number: Docket No. 6943-83 Filed: 2/27/1991 Last Modified: 11/21/2020 |
| Wooten v. Commissioner , 61 T.C.M. 1965 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1965, 1991 Tax Ct. Memo LEXIS 88, 1991 T.C. Memo. 73
Docket Number: Docket No. 28030-89 Filed: 2/27/1991 Last Modified: 11/20/2020 |
| Chin v. Commissioner , 61 T.C.M. 1957 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1957, 1991 Tax Ct. Memo LEXIS 103, 1991 T.C. Memo. 70
Docket Number: Docket No. 10638-88 Filed: 2/26/1991 Last Modified: 11/20/2020 |
| Emory v. Commissioner , 61 T.C.M. 1962 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1962, 1991 Tax Ct. Memo LEXIS 104, 1991 T.C. Memo. 71
Docket Number: Docket No. 12653-81 Filed: 2/26/1991 Last Modified: 11/21/2020 |
| Hauptli v. Commissioner , 61 T.C.M. 1964 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1964, 1991 Tax Ct. Memo LEXIS 105, 1991 T.C. Memo. 72
Docket Number: Docket No. 8254-87 Filed: 2/26/1991 Last Modified: 11/21/2020 |
| Scientific Measurement Systems I, Ltd. v. Commissioner , 61 T.C.M. 1951 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1951, 1991 Tax Ct. Memo LEXIS 102, 1991 T.C. Memo. 69
Docket Number: Docket No. 8068-89 Filed: 2/26/1991 Last Modified: 11/21/2020 |
| Etela Cucker, Inc. v. Commissioner , 61 T.C.M. 1949 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1949, 1991 Tax Ct. Memo LEXIS 87, 1991 T.C. Memo. 68
Docket Number: Docket No. 18316-89 Filed: 2/25/1991 Last Modified: 11/21/2020 |
| Weintrob v. Commissioner , 61 T.C.M. 1947 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1947, 1991 Tax Ct. Memo LEXIS 86, 1991 T.C. Memo. 67
Docket Number: Docket Nos. 16275-88, 17283-88, 18401-88, 18421-88, 18422-88, 18423-88, 18537-88, 18710-88, 18711-88, 18712-88, 18714-88, 18774-88, 18775-88, 21063-88, 31044-88, 8540-89 Filed: 2/25/1991 Last Modified: 11/20/2020 |
| Continental Illinois Corp. v. Commissioner , 61 T.C.M. 1916 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1916, 1991 Tax Ct. Memo LEXIS 85, 1991 T.C. Memo. 66
Docket Number: Docket No. 5931-83 Filed: 2/21/1991 Last Modified: 11/20/2020 |
| Dwyer v. Commissioner , 61 T.C.M. 1911 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1911, 1991 Tax Ct. Memo LEXIS 84, 1991 T.C. Memo. 65
Docket Number: Docket No. 2793-88 Filed: 2/21/1991 Last Modified: 11/20/2020 |
| Harris v. Commissioner , 61 T.C.M. 1906 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1906, 1991 Tax Ct. Memo LEXIS 81, 1991 T.C. Memo. 62
Docket Number: Docket No. 18060-89 Filed: 2/20/1991 Last Modified: 11/20/2020 |
| Kalbfleisch v. Commissioner , 61 T.C.M. 1902 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1902, 1991 Tax Ct. Memo LEXIS 80, 1991 T.C. Memo. 61
Docket Number: Docket No. 10876-89 Filed: 2/20/1991 Last Modified: 11/20/2020 |
| Pryor v. Commissioner , 61 T.C.M. 1910 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1910, 1991 Tax Ct. Memo LEXIS 83, 1991 T.C. Memo. 64
Docket Number: Docket No. 24201-90 Filed: 2/20/1991 Last Modified: 11/21/2020 |
| Virgin v. Commissioner , 61 T.C.M. 1907 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1907, 1991 Tax Ct. Memo LEXIS 82, 1991 T.C. Memo. 63
Docket Number: Docket No. 8871-88 Filed: 2/20/1991 Last Modified: 11/21/2020 |
| Sundstrand Corp. v. Commissioner , 96 T.C. 226 ( 1991 ) |
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Cite Numbers: 96 T.C. 226, 1991 U.S. Tax Ct. LEXIS 12, 96 T.C. No. 12
Docket Number: Docket No. 26230-83 Filed: 2/19/1991 Last Modified: 11/14/2024 |
| Capitol Fed. Sav. & Loan Ass'n v. Commissioner , 96 T.C. 204 ( 1991 ) |
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Cite Numbers: 1991 U.S. Tax Ct. LEXIS 11, 96 T.C. No. 11, 96 T.C. 204
Docket Number: Docket No. 20681-88 Filed: 2/13/1991 Last Modified: 11/14/2024 |
| Daktronics, Inc. v. Commissioner , 61 T.C.M. 1896 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1896, 1991 Tax Ct. Memo LEXIS 74, 1991 T.C. Memo. 60
Docket Number: Docket No. 298-88 Filed: 2/13/1991 Last Modified: 11/21/2020 |
| Houser v. Commissioner , 96 T.C. 184 ( 1991 ) |
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Cite Numbers: 96 T.C. 184, 1991 U.S. Tax Ct. LEXIS 10, 96 T.C. No. 10
Docket Number: Docket No. 18937-88 Filed: 2/13/1991 Last Modified: 11/14/2024 |
| Starlight Mine v. Commissioner , 61 T.C.M. 1892 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1892, 1991 Tax Ct. Memo LEXIS 75, 1991 T.C. Memo. 59
Docket Number: Docket Nos. 20121-87, 26902-89 Filed: 2/13/1991 Last Modified: 11/20/2020 |
| Dodge v. Commissioner , 96 T.C. 172 ( 1991 ) |
|
Cite Numbers: 1991 U.S. Tax Ct. LEXIS 9, 96 T.C. No. 9, 96 T.C. 172
Docket Number: Docket No. 9830-87 Filed: 2/12/1991 Last Modified: 11/14/2024 |
| Griffiths v. Commissioner , 61 T.C.M. 1880 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1880, 1991 Tax Ct. Memo LEXIS 70, 1991 T.C. Memo. 55
Docket Number: Docket No. 27872-89 Filed: 2/12/1991 Last Modified: 11/21/2020 |
| Knowles v. Commissioner , 61 T.C.M. 1886 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1886, 1991 Tax Ct. Memo LEXIS 72, 1991 T.C. Memo. 57
Docket Number: Docket No. 29751-85 Filed: 2/12/1991 Last Modified: 11/20/2020 |
| Philips v. Commissioner , 61 T.C.M. 1883 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1883, 1991 Tax Ct. Memo LEXIS 71, 1991 T.C. Memo. 56
Docket Number: Docket No. 12532-88 Filed: 2/12/1991 Last Modified: 11/21/2020 |
| Sprunk v. Commissioner , 61 T.C.M. 1890 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1890, 1991 Tax Ct. Memo LEXIS 73, 1991 T.C. Memo. 58
Docket Number: Docket No. 10286-90 Filed: 2/12/1991 Last Modified: 11/21/2020 |
| Fry v. Commissioner , 61 T.C.M. 1812 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1812, 1991 Tax Ct. Memo LEXIS 76, 1991 T.C. Memo. 51
Docket Number: Docket No. 46185-86 Filed: 2/11/1991 Last Modified: 11/20/2020 |
| Massey v. Commissioner , 61 T.C.M. 1874 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1874, 1991 Tax Ct. Memo LEXIS 78, 1991 T.C. Memo. 53
Docket Number: Docket No. 1088-90 Filed: 2/11/1991 Last Modified: 11/20/2020 |
| McDonald v. Commissioner , 61 T.C.M. 1876 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1876, 1991 Tax Ct. Memo LEXIS 79, 1991 T.C. Memo. 54
Docket Number: Docket No. 2392-90 Filed: 2/11/1991 Last Modified: 11/21/2020 |
| Nelson Bros., Inc. v. Commissioner , 61 T.C.M. 1865 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1865, 1991 Tax Ct. Memo LEXIS 77, 1991 T.C. Memo. 52
Docket Number: Docket Nos. 34540-87, 20207-89 Filed: 2/11/1991 Last Modified: 11/20/2020 |
| Jordan v. Commissioner , 61 T.C.M. 1804 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1804, 1991 Tax Ct. Memo LEXIS 67, 1991 T.C. Memo. 50
Docket Number: Docket No. 33170-87 Filed: 2/7/1991 Last Modified: 11/21/2020 |
| Munroe v. Commissioner , 61 T.C.M. 1797 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1797, 1991 Tax Ct. Memo LEXIS 69, 1991 T.C. Memo. 48
Docket Number: Docket No. 2236-90 Filed: 2/7/1991 Last Modified: 11/21/2020 |
| Ryan v. Commissioner , 61 T.C.M. 1801 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1801, 1991 Tax Ct. Memo LEXIS 68, 1991 T.C. Memo. 49
Docket Number: Docket No. 28614-86 Filed: 2/7/1991 Last Modified: 11/20/2020 |
| Estate of Higgins v. Commissioner , 61 T.C.M. 1789 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1789, 1991 Tax Ct. Memo LEXIS 66, 1991 T.C. Memo. 47
Docket Number: Docket No. 37909-87 Filed: 2/6/1991 Last Modified: 11/20/2020 |
| Estate of Wilbanks v. Commissioner , 61 T.C.M. 1779 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1779, 1991 Tax Ct. Memo LEXIS 64, 1991 T.C. Memo. 45
Docket Number: Docket No. 6751-88 Filed: 2/6/1991 Last Modified: 11/20/2020 |
| Montelepre Systemed, Inc. v. Commissioner , 61 T.C.M. 1782 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1782, 1991 Tax Ct. Memo LEXIS 65, 1991 T.C. Memo. 46
Docket Number: Docket No. 30290-88 Filed: 2/6/1991 Last Modified: 11/20/2020 |
| Aries v. Commissioner , 61 T.C.M. 1769 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1769, 1991 Tax Ct. Memo LEXIS 60, 1991 T.C. Memo. 41
Docket Number: Docket Nos. 3827-89, 3841-89 Filed: 2/5/1991 Last Modified: 11/21/2020 |
| Etter v. Commissioner , 61 T.C.M. 1772 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1772, 1991 Tax Ct. Memo LEXIS 62, 1991 T.C. Memo. 43
Docket Number: Docket No. 22946-87 Filed: 2/5/1991 Last Modified: 11/21/2020 |
| First Chicago Corp. v. Commissioner , 61 T.C.M. 1774 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1774, 1991 Tax Ct. Memo LEXIS 63, 1991 T.C. Memo. 44
Docket Number: Docket No. 11174-87 Filed: 2/5/1991 Last Modified: 11/21/2020 |
| Haydon v. Commissioner , 61 T.C.M. 1770 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 1770, 1991 Tax Ct. Memo LEXIS 61, 1991 T.C. Memo. 42
Docket Number: Docket No. 22828-87 Filed: 2/5/1991 Last Modified: 11/20/2020 |
| Butler v. Commissioner , 61 T.C.M. 1767 ( 1991 ) |
|
Cite Numbers: 61 T.C.M. 1767, 1991 Tax Ct. Memo LEXIS 59, 1991 T.C. Memo. 40
Docket Number: Docket No. 17882-89 Filed: 2/4/1991 Last Modified: 11/21/2020 |
| Estate of Burdick v. Commissioner , 96 T.C. 168 ( 1991 ) |
|
Cite Numbers: 96 T.C. 168, 1991 U.S. Tax Ct. LEXIS 8, 96 T.C. No. 8
Docket Number: Docket No. 34058-87 Filed: 2/4/1991 Last Modified: 11/14/2024 |
| Euramco Assocs v. Commissioner , 61 T.C.M. 1765 ( 1991 ) |
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Cite Numbers: 61 T.C.M. 1765, 1991 Tax Ct. Memo LEXIS 58, 1991 T.C. Memo. 39
Docket Number: Docket No. 9593-88 Filed: 2/4/1991 Last Modified: 11/20/2020 |