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Data Month:
- 1259 opinions
- 1146 opinions
- 1053 opinions
- 0957 opinions
- 0849 opinions
- 0755 opinions
- 0674 opinions
- 0545 opinions
- 0453 opinions
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- 0163 opinions
| Allied Marine Sys. v. Commissioner , 73 T.C.M. 2124 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2124, 1997 Tax Ct. Memo LEXIS 113, 1997 T.C. Memo. 101
Docket Number: Docket Nos. 10508-95, 10509-95. Filed: 2/27/1997 Last Modified: 4/18/2021 |
| Boone v. Commissioner , 73 T.C.M. 2132 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2132, 1997 Tax Ct. Memo LEXIS 114, 1997 T.C. Memo. 102
Docket Number: Docket No. 24295-92. Filed: 2/27/1997 Last Modified: 11/20/2020 |
| Meredith Corp. v. Commissioner , 73 T.C.M. 4954 ( 1997 ) |
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Cite Numbers: 108 T.C. 89, 73 T.C.M. 4954, 1997 U.S. Tax Ct. LEXIS 7, 108 T.C. No. 7
Docket Number: Docket No. 18248-95. Filed: 2/27/1997 Last Modified: 11/14/2024 |
| Meredith Corporation & Subsidiaries v. Commissioner , 108 T.C. No. 7 ( 1997 ) |
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Cite Numbers: 108 T.C. No. 7
Docket Number: 18248-95 Filed: 2/27/1997 Last Modified: 11/13/2018 |
| Swanston v. Commissioner , 73 T.C.M. 2134 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2134, 1997 Tax Ct. Memo LEXIS 115, 1997 T.C. Memo. 103
Docket Number: Docket No. 8261-95. Filed: 2/27/1997 Last Modified: 11/20/2020 |
| Trinova Corp. v. Commissioner , 73 T.C.M. 2118 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2118, 1997 Tax Ct. Memo LEXIS 94, 1997 T.C. Memo. 100
Docket Number: Docket No. 2931-94 Filed: 2/27/1997 Last Modified: 4/17/2021 |
| Trinova Corp. v. Commissioner , 108 T.C. 68 ( 1997 ) |
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Cite Numbers: 108 T.C. 68, 1997 U.S. Tax Ct. LEXIS 6, 108 T.C. No. 6
Docket Number: Docket No. 2931-94 Filed: 2/27/1997 Last Modified: 11/14/2024 |
| Trinova Corporation and Subsidiaries v. Commissioner ( 1997 ) |
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Docket Number: 2931-94
Filed: 2/27/1997 Last Modified: 11/13/2018 |
| Hardy v. Commissioner , 73 T.C.M. 2105 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2105, 1997 Tax Ct. Memo LEXIS 109, 1997 T.C. Memo. 97
Docket Number: Docket No. 17013-95. Filed: 2/25/1997 Last Modified: 4/18/2021 |
| Kelly v. Commissioner , 73 T.C.M. 2115 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2115, 1997 Tax Ct. Memo LEXIS 110, 1997 T.C. Memo. 99
Docket Number: Docket Nos. 28233-91, 7795-94. Filed: 2/25/1997 Last Modified: 4/18/2021 |
| Sexcius v. Commissioner , 73 T.C.M. 2112 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2112, 1997 Tax Ct. Memo LEXIS 111, 1997 T.C. Memo. 98
Docket Number: Docket No. 4087-95. Filed: 2/25/1997 Last Modified: 11/21/2020 |
| Frias v. Commissioner , 73 T.C.M. 2091 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2091, 1997 Tax Ct. Memo LEXIS 107, 1997 T.C. Memo. 94
Docket Number: Docket No. 4416-95. Filed: 2/24/1997 Last Modified: 4/17/2021 |
| Fries v. Commissioner , 73 T.C.M. 2085 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2085, 1997 Tax Ct. Memo LEXIS 108, 1997 T.C. Memo. 93
Docket Number: Docket No. 23232-93. Filed: 2/24/1997 Last Modified: 4/17/2021 |
| Kadunc v. Commissioner , 73 T.C.M. 2082 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2082, 1997 Tax Ct. Memo LEXIS 104, 1997 T.C. Memo. 92
Docket Number: Docket No. 5105-95. Filed: 2/24/1997 Last Modified: 4/18/2021 |
| Life Care Communities of Am. v. Commissioner , 73 T.C.M. 2094 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2094, 1997 Tax Ct. Memo LEXIS 106, 1997 T.C. Memo. 95
Docket Number: Docket No. 21683-94. Filed: 2/24/1997 Last Modified: 4/18/2021 |
| M.I.C. Ltd. v. Commissioner , 73 T.C.M. 2098 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2098, 1997 Tax Ct. Memo LEXIS 105, 1997 T.C. Memo. 96
Docket Number: Docket Nos. 3910-94, 15027-94. Filed: 2/24/1997 Last Modified: 4/18/2021 |
| Estate of Kaiser v. Commissioner , 73 T.C.M. 2072 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2072, 1997 Tax Ct. Memo LEXIS 90, 1997 T.C. Memo. 88
Docket Number: Docket Nos. 3899-95, 3953-95. Filed: 2/20/1997 Last Modified: 4/18/2021 |
| Kahle v. Commissioner , 73 T.C.M. 2080 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2080, 1997 Tax Ct. Memo LEXIS 93, 1997 T.C. Memo. 91
Docket Number: Docket No. 19713-94. Filed: 2/20/1997 Last Modified: 4/18/2021 |
| Kahle v. Commissioner , 73 T.C.M. 2077 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2077, 1997 Tax Ct. Memo LEXIS 92, 1997 T.C. Memo. 90
Docket Number: Docket No. 19712-94. Filed: 2/20/1997 Last Modified: 4/18/2021 |
| Yecheskel v. Commissioner , 73 T.C.M. 2075 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2075, 1997 Tax Ct. Memo LEXIS 91, 1997 T.C. Memo. 89
Docket Number: Docket No. 10938-95. Filed: 2/20/1997 Last Modified: 4/18/2021 |
| Ahmad v. Commissioner , 73 T.C.M. 2052 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2052, 1997 Tax Ct. Memo LEXIS 87, 1997 T.C. Memo. 85
Docket Number: Docket No. 18260-94. Filed: 2/19/1997 Last Modified: 4/17/2021 |
| Burns v. Commissioner , 73 T.C.M. 2030 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2030, 1997 Tax Ct. Memo LEXIS 89, 1997 T.C. Memo. 83
Docket Number: Docket No. 21995-94. Filed: 2/19/1997 Last Modified: 4/18/2021 |
| Goings v. Commissioner , 73 T.C.M. 2065 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2065, 1997 Tax Ct. Memo LEXIS 85, 1997 T.C. Memo. 87
Docket Number: Docket No. 12090-94. Filed: 2/19/1997 Last Modified: 4/18/2021 |
| Henry v. Commissioner , 73 T.C.M. 2059 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2059, 1997 Tax Ct. Memo LEXIS 86, 1997 T.C. Memo. 86
Docket Number: Docket No. 4347-89. Filed: 2/19/1997 Last Modified: 4/18/2021 |
| Oliver v. Commissioner , 73 T.C.M. 2035 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2035, 1997 Tax Ct. Memo LEXIS 88, 1997 T.C. Memo. 84
Docket Number: Docket No. 19840-94. Filed: 2/19/1997 Last Modified: 4/17/2021 |
| Campbell v. Commissioner , 108 T.C. 54 ( 1997 ) |
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Cite Numbers: 108 T.C. 54, 1997 U.S. Tax Ct. LEXIS 5, 108 T.C. No. 5, 20 Employee Benefits Cas. (BNA) 2612
Docket Number: Docket No. 12931-95 Filed: 2/18/1997 Last Modified: 11/14/2024 |
| Davis v. Commissioner , 73 T.C.M. 2023 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2023, 1997 Tax Ct. Memo LEXIS 81, 1997 T.C. Memo. 80
Docket Number: Docket No. 11713-94. Filed: 2/18/1997 Last Modified: 4/18/2021 |
| George and Elam Campbell v. Commissioner , 108 T.C. No. 5 ( 1997 ) |
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Cite Numbers: 108 T.C. No. 5
Docket Number: 12931-95 Filed: 2/18/1997 Last Modified: 11/13/2018 |
| Taylor v. Commissioner , 73 T.C.M. 2028 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2028, 1997 Tax Ct. Memo LEXIS 79, 1997 T.C. Memo. 82
Docket Number: Docket No. 8493-96. Filed: 2/18/1997 Last Modified: 11/21/2020 |
| Zielonka v. Commissioner , 73 T.C.M. 2026 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2026, 1997 Tax Ct. Memo LEXIS 80, 1997 T.C. Memo. 81
Docket Number: Docket No. 20037-95. Filed: 2/18/1997 Last Modified: 11/20/2020 |
| Praegitzer v. Commissioner , 73 T.C.M. 2018 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2018, 1997 Tax Ct. Memo LEXIS 77, 1997 T.C. Memo. 79
Docket Number: Docket Nos. 719-95, 1344-95. Filed: 2/13/1997 Last Modified: 4/18/2021 |
| Vazquez v. Commissioner , 73 T.C.M. 2016 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2016, 1997 Tax Ct. Memo LEXIS 78, 1997 T.C. Memo. 78
Docket Number: Docket No. 22455-95. Filed: 2/13/1997 Last Modified: 11/21/2020 |
| Estate of Williamson v. Commissioner , 73 T.C.M. 2014 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2014, 1997 Tax Ct. Memo LEXIS 75, 1997 T.C. Memo. 77
Docket Number: Docket No. 20857-94. Filed: 2/12/1997 Last Modified: 4/18/2021 |
| GREGORY v. COMMISSIONER , 73 T.C.M. 2008 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2008, 1997 Tax Ct. Memo LEXIS 76, 1997 T.C. Memo. 75
Docket Number: Docket No. 20377-95. Filed: 2/12/1997 Last Modified: 4/17/2021 |
| Walker v. Commissioner , 73 T.C.M. 2013 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2013, 1997 Tax Ct. Memo LEXIS 74, 1997 T.C. Memo. 76
Docket Number: Docket No. 15451-94. Filed: 2/12/1997 Last Modified: 4/17/2021 |
| Goldberg v. Commissioner , 73 T.C.M. 1988 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 1988, 1997 Tax Ct. Memo LEXIS 73, 1997 T.C. Memo. 74
Docket Number: Docket No. 18842-94 Filed: 2/11/1997 Last Modified: 4/18/2021 |
| Beeler v. Commissioner , 73 T.C.M. 1982 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 1982, 1997 Tax Ct. Memo LEXIS 72, 1997 T.C. Memo. 73
Docket Number: Docket No. 16052-94. Filed: 2/10/1997 Last Modified: 4/18/2021 |
| Drummond v. Commissioner , 73 T.C.M. 1959 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 1959, 1997 Tax Ct. Memo LEXIS 70, 1997 T.C. Memo. 71
Docket Number: Docket No. 16958-94. Filed: 2/10/1997 Last Modified: 11/20/2020 |
| Estate of Mary K. Wetherington, Mary Louise Ripple, Personal Representative v. Commissioner , 108 T.C. No. 4 ( 1997 ) |
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Cite Numbers: 108 T.C. No. 4
Docket Number: 19235-94 Filed: 2/10/1997 Last Modified: 11/13/2018 |
| Estate of Wetherington v. Commissioner , 73 T.C.M. 4935 ( 1997 ) |
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Cite Numbers: 108 T.C. 49, 73 T.C.M. 4935, 1997 U.S. Tax Ct. LEXIS 4, 108 T.C. No. 4
Docket Number: Docket No. 19235-94 Filed: 2/10/1997 Last Modified: 11/14/2024 |
| Lucky Stores v. Commissioner , 73 T.C.M. 1956 ( 1997 ) |
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Cite Numbers: 1997 T.C. Memo. 70, 73 T.C.M. 1956, 1997 Tax Ct. Memo LEXIS 69, 20 Employee Benefits Cas. (BNA) 2713
Docket Number: Docket No. 4446-93. Filed: 2/10/1997 Last Modified: 4/18/2021 |
| Reliable Credit Ass'n v. Commissioner , 73 T.C.M. 1948 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 1948, 1997 Tax Ct. Memo LEXIS 67, 1997 T.C. Memo. 68
Docket Number: Docket No. 4283-95. Filed: 2/10/1997 Last Modified: 4/17/2021 |
| Remy v. Commissioner , 73 T.C.M. 1976 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 1976, 1997 Tax Ct. Memo LEXIS 71, 1997 T.C. Memo. 72
Docket Number: Docket No. 7266-94. Filed: 2/10/1997 Last Modified: 4/18/2021 |
| Skyrms v. Commissioner , 73 T.C.M. 1952 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 1952, 1997 Tax Ct. Memo LEXIS 68, 1997 T.C. Memo. 69
Docket Number: Docket No. 7503-95. Filed: 2/10/1997 Last Modified: 4/17/2021 |
| Gray v. Commissioner , 73 T.C.M. 1940 ( 1997 ) |
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Cite Numbers: 1997 T.C. Memo. 67, 73 T.C.M. 1940, 1997 Tax Ct. Memo LEXIS 66
Docket Number: Docket Nos. 18526-93, 18537-93, 18538-93. Filed: 2/5/1997 Last Modified: 4/18/2021 |
| Adams v. Commissioner , 73 T.C.M. 1913 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 1913, 1997 Tax Ct. Memo LEXIS 61, 1997 T.C. Memo. 63
Docket Number: Docket No. 10587-95. Filed: 2/4/1997 Last Modified: 11/20/2020 |
| Glick v. Commissioner , 73 T.C.M. 1925 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 1925, 1997 Tax Ct. Memo LEXIS 65, 1997 T.C. Memo. 65
Docket Number: Docket No. 15886-94. Filed: 2/4/1997 Last Modified: 4/18/2021 |
| Hazelton v. Commissioner , 73 T.C.M. 1936 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 1936, 1997 Tax Ct. Memo LEXIS 63, 1997 T.C. Memo. 66
Docket Number: Docket No. 24786-95. Filed: 2/4/1997 Last Modified: 11/20/2020 |
| Terauds v. Commissioner , 73 T.C.M. 1918 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 1918, 1997 Tax Ct. Memo LEXIS 64, 1997 T.C. Memo. 64
Docket Number: Docket No. 10433-95. Filed: 2/4/1997 Last Modified: 11/21/2020 |
| Wofford v. Commissioner , 73 T.C.M. 1909 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 1909, 1997 Tax Ct. Memo LEXIS 62, 1997 T.C. Memo. 62
Docket Number: Docket No. 3387-95. Filed: 2/4/1997 Last Modified: 11/20/2020 |
| Brennan v. Commissioner , 73 T.C.M. 1904 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 1904, 1997 Tax Ct. Memo LEXIS 112, 1997 T.C. Memo. 60
Docket Number: Docket No. 24167-95. Filed: 2/3/1997 Last Modified: 11/21/2020 |
| Halper v. Commissioner , 73 T.C.M. 1897 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 1897, 1997 Tax Ct. Memo LEXIS 82, 1997 T.C. Memo. 58
Docket Number: Docket No. 23378-94. Filed: 2/3/1997 Last Modified: 11/20/2020 |
| Leonzo v. Commissioner , 73 T.C.M. 1900 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 1900, 1997 Tax Ct. Memo LEXIS 84, 1997 T.C. Memo. 59
Docket Number: Docket No. 14021-93. Filed: 2/3/1997 Last Modified: 4/17/2021 |
| Price v. Commissioner , 73 T.C.M. 1906 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 1906, 1997 Tax Ct. Memo LEXIS 83, 1997 T.C. Memo. 61
Docket Number: Docket No. 7902-95. Filed: 2/3/1997 Last Modified: 11/21/2020 |