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Data Month:
- 1259 opinions
- 1146 opinions
- 1053 opinions
- 0957 opinions
- 0849 opinions
- 0755 opinions
- 0674 opinions
- 0545 opinions
- 0453 opinions
- 0367 opinions
- 0254 opinions
- 0163 opinions
| American Stores Co. v. Commissioner , 108 T.C. 178 ( 1997 ) |
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Cite Numbers: 108 T.C. 178, 1997 U.S. Tax Ct. LEXIS 9, 108 T.C. No. 12, 20 Employee Benefits Cas. (BNA) 2721
Docket Number: Docket No. 19182-94 Filed: 3/31/1997 Last Modified: 10/19/2024 |
| American Stores Company and Subsidiaries v. Commissioner , 108 T.C. No. 12 ( 1997 ) |
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Cite Numbers: 108 T.C. No. 12
Docket Number: 19182-94 Filed: 3/31/1997 Last Modified: 11/13/2018 |
| ASAT, Inc. v. Commissioner , 108 T.C. 147 ( 1997 ) |
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Cite Numbers: 108 T.C. 147, 1997 U.S. Tax Ct. LEXIS 11, 108 T.C. No. 11
Docket Number: Docket No. 3173-95 Filed: 3/31/1997 Last Modified: 10/19/2024 |
| ASAT, Inc. v. Commissioner , 108 T.C. No. 11 ( 1997 ) |
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Cite Numbers: 108 T.C. No. 11
Docket Number: 3173-95 Filed: 3/31/1997 Last Modified: 11/13/2018 |
| Austin v. Commissioner , 73 T.C.M. 2470 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2470, 1997 Tax Ct. Memo LEXIS 179, 1997 T.C. Memo. 157
Docket Number: Docket Nos. 15710-94, 16009-94 Filed: 3/31/1997 Last Modified: 11/21/2020 |
| Clark v. Commissioner , 73 T.C.M. 2466 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2466, 1997 Tax Ct. Memo LEXIS 183, 1997 T.C. Memo. 156
Docket Number: Docket No. 7144-96 Filed: 3/31/1997 Last Modified: 4/18/2021 |
| Fitzpatrick v. Commissioner , 73 T.C.M. 2479 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2479, 1997 Tax Ct. Memo LEXIS 180, 1997 T.C. Memo. 158
Docket Number: Docket No. 9269-94 Filed: 3/31/1997 Last Modified: 4/18/2021 |
| Fohrmeister v. Commissioner , 73 T.C.M. 2483 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2483, 1997 Tax Ct. Memo LEXIS 181, 1997 T.C. Memo. 159
Docket Number: Docket No. 11748-95 Filed: 3/31/1997 Last Modified: 4/17/2021 |
| Jackson v. Commissioner , 108 T.C. 130 ( 1997 ) |
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Cite Numbers: 1997 U.S. Tax Ct. LEXIS 10, 108 T.C. No. 10, 108 T.C. 130
Docket Number: Docket No. 23558-94 Filed: 3/31/1997 Last Modified: 10/19/2024 |
| Stevedoring Servs. of Am. v. Commissioner , 73 T.C.M. 2487 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2487, 1997 Tax Ct. Memo LEXIS 182, 1997 T.C. Memo. 160
Docket Number: Docket No. 13399-95 Filed: 3/31/1997 Last Modified: 4/18/2021 |
| William R. and Muriel G. Jackson v. Commissioner , 108 T.C. No. 10 ( 1997 ) |
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Cite Numbers: 108 T.C. No. 10
Docket Number: 23558-94 Filed: 3/31/1997 Last Modified: 11/13/2018 |
| 3-Koam Co. v. Commissioner , 73 T.C.M. 2415 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2415, 1997 Tax Ct. Memo LEXIS 169, 1997 T.C. Memo. 148
Docket Number: Docket No. 4232-95 Filed: 3/26/1997 Last Modified: 4/18/2021 |
| Bohannon v. Commissioner , 73 T.C.M. 2446 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2446, 1997 Tax Ct. Memo LEXIS 177, 1997 T.C. Memo. 153
Docket Number: Docket No. 20925-92 Filed: 3/26/1997 Last Modified: 11/20/2020 |
| Chan v. Commissioner , 73 T.C.M. 2455 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2455, 1997 Tax Ct. Memo LEXIS 176, 1997 T.C. Memo. 154
Docket Number: Docket Nos. 2993-95, 3058-95 Filed: 3/26/1997 Last Modified: 4/18/2021 |
| Chapman v. Commissioner , 73 T.C.M. 2405 ( 1997 ) |
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Cite Numbers: 1997 T.C. Memo. 147, 73 T.C.M. 2405, 1997 Tax Ct. Memo LEXIS 170
Docket Number: Docket Nos. 20342-94, 20363-94, 20560-94 Filed: 3/26/1997 Last Modified: 11/21/2020 |
| General Dynamics Corp. v. Commissioner , 108 T.C. 107 ( 1997 ) |
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Cite Numbers: 108 T.C. 107, 1997 U.S. Tax Ct. LEXIS 8, 108 T.C. No. 9
Docket Number: Docket Nos. 19202-94, 19203-94 Filed: 3/26/1997 Last Modified: 10/19/2024 |
| General Dynamics Corporation and Subsidiaries v. Commissioner , 108 T.C. No. 9 ( 1997 ) |
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Cite Numbers: 108 T.C. No. 9
Docket Number: 19202-94, 19203-94 Filed: 3/26/1997 Last Modified: 11/13/2018 |
| Mostaan v. Commissioner , 73 T.C.M. 2464 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2464, 1997 Tax Ct. Memo LEXIS 178, 1997 T.C. Memo. 155
Docket Number: Docket No. 11644-95 Filed: 3/26/1997 Last Modified: 4/18/2021 |
| Sands v. Commissioner , 73 T.C.M. 2398 ( 1997 ) |
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Cite Numbers: 1997 T.C. Memo. 146, 73 T.C.M. 2398, 1997 Tax Ct. Memo LEXIS 171
Docket Number: Docket Nos. 491-94, 888-94, 955-94 Filed: 3/26/1997 Last Modified: 4/17/2021 |
| O'Rourke v. Commissioner , 73 T.C.M. 2443 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2443, 1997 Tax Ct. Memo LEXIS 175, 1997 T.C. Memo. 152
Docket Number: Docket No. 6575-95 Filed: 3/24/1997 Last Modified: 4/17/2021 |
| Pert v. Commissioner , 73 T.C.M. 2426 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2426, 1997 Tax Ct. Memo LEXIS 173, 1997 T.C. Memo. 150
Docket Number: Docket Nos. 13783-94, 13784-94 Filed: 3/24/1997 Last Modified: 4/18/2021 |
| Richards v. Commissioner , 73 T.C.M. 2419 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2419, 1997 Tax Ct. Memo LEXIS 172, 1997 T.C. Memo. 149
Docket Number: Docket No. 8922-87 Filed: 3/24/1997 Last Modified: 11/20/2020 |
| Ziporyn v. Commissioner , 73 T.C.M. 2440 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2440, 1997 Tax Ct. Memo LEXIS 174, 1997 T.C. Memo. 151
Docket Number: Docket No. 12515-95 Filed: 3/24/1997 Last Modified: 4/18/2021 |
| Bachynsky v. Commissioner , 73 T.C.M. 2340 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2340, 1997 Tax Ct. Memo LEXIS 151, 1997 T.C. Memo. 138
Docket Number: Docket No. 4597-96 Filed: 3/21/1997 Last Modified: 4/18/2021 |
| Berst v. Commissioner , 73 T.C.M. 2338 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2338, 1997 Tax Ct. Memo LEXIS 150, 73 Fair Empl. Prac. Cas. (BNA) 737, 1997 T.C. Memo. 137
Docket Number: Docket No. 5346-95 Filed: 3/21/1997 Last Modified: 4/18/2021 |
| Miller v. Commissioner , 73 T.C.M. 2319 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2319, 1997 Tax Ct. Memo LEXIS 147, 1997 T.C. Memo. 134
Docket Number: Docket No. 22733-92 Filed: 3/21/1997 Last Modified: 11/21/2020 |
| Pan Am. Foods v. Commissioner , 73 T.C.M. 2334 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2334, 1997 Tax Ct. Memo LEXIS 149, 1997 T.C. Memo. 136
Docket Number: Docket No. 4875-94 Filed: 3/21/1997 Last Modified: 4/17/2021 |
| Wise v. Commissioner , 73 T.C.M. 2324 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2324, 1997 Tax Ct. Memo LEXIS 148, 1997 T.C. Memo. 135
Docket Number: Docket Nos. 12079-94, 12080-94 Filed: 3/21/1997 Last Modified: 11/21/2020 |
| Bennett v. Commissioner , 73 T.C.M. 2389 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2389, 1997 Tax Ct. Memo LEXIS 168, 1997 T.C. Memo. 145
Docket Number: Docket No. 21163-94 Filed: 3/19/1997 Last Modified: 4/18/2021 |
| Koerner v. Commissioner , 73 T.C.M. 2386 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2386, 1997 Tax Ct. Memo LEXIS 167, 1997 T.C. Memo. 144
Docket Number: Docket No. 8635-96 Filed: 3/19/1997 Last Modified: 11/20/2020 |
| Roman v. Commissioner , 73 T.C.M. 2375 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2375, 1997 Tax Ct. Memo LEXIS 166, 1997 T.C. Memo. 143
Docket Number: Docket No. 4370-95 Filed: 3/19/1997 Last Modified: 4/18/2021 |
| DeSantis v. Commissioner , 73 T.C.M. 2349 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2349, 1997 Tax Ct. Memo LEXIS 163, 1997 T.C. Memo. 141
Docket Number: Docket Nos. 5766-90, 13108-91 Filed: 3/18/1997 Last Modified: 4/18/2021 |
| Estate of Beaton v. Comm'r , 73 T.C.M. 2345 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2345, 1997 Tax Ct. Memo LEXIS 162, 1997 T.C. Memo. 140
Docket Number: Docket Nos. 28181-92, 28182-92 Filed: 3/18/1997 Last Modified: 4/17/2021 |
| McHan v. Commissioner , 73 T.C.M. 2342 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2342, 1997 Tax Ct. Memo LEXIS 161, 1997 T.C. Memo. 139
Docket Number: Docket No. 550-92 Filed: 3/18/1997 Last Modified: 4/18/2021 |
| Morgan v. Commissioner , 73 T.C.M. 2313 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2313, 1997 Tax Ct. Memo LEXIS 144, 1997 T.C. Memo. 132
Docket Number: Docket No. 15590-94 Filed: 3/18/1997 Last Modified: 11/21/2020 |
| WAPNICK v. COMMISSIONER , 73 T.C.M. 2317 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2317, 1997 Tax Ct. Memo LEXIS 143, 1997 T.C. Memo. 133
Docket Number: Docket No. 269-94 Filed: 3/18/1997 Last Modified: 4/17/2021 |
| Whelpley v. Commissioner , 73 T.C.M. 2367 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2367, 1997 Tax Ct. Memo LEXIS 164, 1997 T.C. Memo. 142
Docket Number: Docket Nos. 21644-93, 21690-93 Filed: 3/18/1997 Last Modified: 4/17/2021 |
| Burke v. Commissioner , 73 T.C.M. 2291 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2291, 1997 Tax Ct. Memo LEXIS 155, 1997 T.C. Memo. 127
Docket Number: Docket No. 18772-93 Filed: 3/17/1997 Last Modified: 4/18/2021 |
| Charlotte Aircraft Corp. v. Commissioner , 73 T.C.M. 2283 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2283, 1997 Tax Ct. Memo LEXIS 136, 1997 T.C. Memo. 124
Docket Number: Docket No. 2582-96 Filed: 3/17/1997 Last Modified: 4/17/2021 |
| Collins v. Commissioner , 73 T.C.M. 2305 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2305, 1997 Tax Ct. Memo LEXIS 142, 1997 T.C. Memo. 129
Docket Number: Docket No. 7938-95 Filed: 3/17/1997 Last Modified: 11/20/2020 |
| Fredrickson v. Commissioner , 73 T.C.M. 2287 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2287, 1997 Tax Ct. Memo LEXIS 137, 1997 T.C. Memo. 125
Docket Number: Docket No. 24751-95 Filed: 3/17/1997 Last Modified: 11/21/2020 |
| Martinez v. Commissioner , 73 T.C.M. 2289 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2289, 1997 Tax Ct. Memo LEXIS 138, 1997 T.C. Memo. 126
Docket Number: Docket No. 27007-95 Filed: 3/17/1997 Last Modified: 11/21/2020 |
| Mercer v. Commissioner , 73 T.C.M. 2312 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2312, 1997 Tax Ct. Memo LEXIS 145, 1997 T.C. Memo. 131
Docket Number: Docket No. 1666-95 Filed: 3/17/1997 Last Modified: 4/17/2021 |
| Phillips v. Commissioner , 73 T.C.M. 2296 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2296, 1997 Tax Ct. Memo LEXIS 140, 1997 T.C. Memo. 128
Docket Number: Docket No. 8990-95 Filed: 3/17/1997 Last Modified: 11/21/2020 |
| Spencer Med. Assocs. v. Commissioner , 73 T.C.M. 2309 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2309, 1997 Tax Ct. Memo LEXIS 146, 1997 T.C. Memo. 130
Docket Number: Docket No. 17212-95 Filed: 3/17/1997 Last Modified: 4/17/2021 |
| KTA-Tator Inc. v. Commissioner ( 1997 ) |
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Docket Number: 21013-95
Filed: 3/11/1997 Last Modified: 11/13/2018 |
| KTA-Tator, Inc. v. Commissioner , 108 T.C. 100 ( 1997 ) |
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Cite Numbers: 108 T.C. 100, 1997 U.S. Tax Ct. LEXIS 66, 108 T.C. No. 8
Docket Number: Docket No. 21013-95 Filed: 3/11/1997 Last Modified: 10/19/2024 |
| Bentley v. Commissioner , 73 T.C.M. 2254 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2254, 1997 Tax Ct. Memo LEXIS 135, 1997 T.C. Memo. 119
Docket Number: Docket Nos. 16067-95, 16070-95. Filed: 3/10/1997 Last Modified: 4/18/2021 |
| Hemmings v. Commissioner , 73 T.C.M. 2266 ( 1997 ) |
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Cite Numbers: 1997 T.C. Memo. 121, 73 T.C.M. 2266, 1997 Tax Ct. Memo LEXIS 133
Docket Number: Docket Nos. 41407-85, 14270-86, 14273-86, 9710-90. Filed: 3/10/1997 Last Modified: 4/17/2021 |
| Maranto v. Commissioner , 73 T.C.M. 2276 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2276, 1997 Tax Ct. Memo LEXIS 132, 1997 T.C. Memo. 122
Docket Number: Docket No. 19822-95. Filed: 3/10/1997 Last Modified: 4/18/2021 |
| Tolbert v. Commissioner , 73 T.C.M. 2280 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2280, 1997 Tax Ct. Memo LEXIS 131, 1997 T.C. Memo. 123
Docket Number: Docket No. 3978-95 Filed: 3/10/1997 Last Modified: 4/17/2021 |
| Welch v. Commissioner , 73 T.C.M. 2256 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2256, 1997 Tax Ct. Memo LEXIS 134, 1997 T.C. Memo. 120
Docket Number: Docket No. 26800-92. Filed: 3/10/1997 Last Modified: 4/18/2021 |
| Pope & Talbot, Inc. v. Commissioner , 73 T.C.M. 2229 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2229, 1997 Tax Ct. Memo LEXIS 122, 1997 T.C. Memo. 116
Docket Number: Docket No. 530-93. Filed: 3/6/1997 Last Modified: 11/21/2020 |
| Wilson v. Commissioner , 73 T.C.M. 2251 ( 1997 ) |
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Cite Numbers: 1997 T.C. Memo. 118, 73 T.C.M. 2251, 1997 Tax Ct. Memo LEXIS 123
Docket Number: Docket Nos. 18481-93, 17723-94. Filed: 3/6/1997 Last Modified: 11/21/2020 |
| Wiltzius v. Commissioner , 73 T.C.M. 2243 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2243, 1997 Tax Ct. Memo LEXIS 124, 1997 T.C. Memo. 117
Docket Number: Docket Nos. 19235-93, 19344-93. Filed: 3/6/1997 Last Modified: 11/20/2020 |
| ACM Pshp. v. Commissioner , 73 T.C.M. 2189 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2189, 1997 Tax Ct. Memo LEXIS 118, 1997 T.C. Memo. 115
Docket Number: Docket No. 10472-93. Filed: 3/5/1997 Last Modified: 4/18/2021 |
| KANTOR v. COMMISSIONER , 73 T.C.M. 2170 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2170, 1997 Tax Ct. Memo LEXIS 121, 1997 T.C. Memo. 112
Docket Number: Docket No. 20429-93. Filed: 3/5/1997 Last Modified: 4/17/2021 |
| Mullings v. Commissioner , 73 T.C.M. 2186 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2186, 1997 Tax Ct. Memo LEXIS 119, 1997 T.C. Memo. 114
Docket Number: Docket No. 8858-95. Filed: 3/5/1997 Last Modified: 11/21/2020 |
| Noel v. Commissioner , 73 T.C.M. 2178 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2178, 1997 Tax Ct. Memo LEXIS 120, 1997 T.C. Memo. 113
Docket Number: Docket No. 18000-94. Filed: 3/5/1997 Last Modified: 4/18/2021 |
| Adams v. Commissioner , 73 T.C.M. 2168 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2168, 1997 Tax Ct. Memo LEXIS 117, 1997 T.C. Memo. 111
Docket Number: Docket No. 17817-94. Filed: 3/4/1997 Last Modified: 4/17/2021 |
| Estate of Maltaman v. Commissioner , 73 T.C.M. 2162 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2162, 1997 Tax Ct. Memo LEXIS 116, 1997 T.C. Memo. 110
Docket Number: Docket No. 3845-95. Filed: 3/4/1997 Last Modified: 4/17/2021 |
| Lockett v. Commissioner , 73 T.C.M. 2154 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2154, 1997 Tax Ct. Memo LEXIS 128, 1997 T.C. Memo. 107
Docket Number: Docket No. 3978-94 Filed: 3/3/1997 Last Modified: 4/18/2021 |
| Madioni v. Commissioner , 73 T.C.M. 2157 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2157, 1997 Tax Ct. Memo LEXIS 129, 1997 T.C. Memo. 108
Docket Number: Docket No. 20582-95 Filed: 3/3/1997 Last Modified: 4/18/2021 |
| Sicari v. Commissioner , 73 T.C.M. 2136 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2136, 1997 Tax Ct. Memo LEXIS 125, 1997 T.C. Memo. 104
Docket Number: Docket No. 11761-95 Filed: 3/3/1997 Last Modified: 4/18/2021 |
| Smith v. Commissioner , 73 T.C.M. 2158 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2158, 1997 Tax Ct. Memo LEXIS 130, 1997 T.C. Memo. 109
Docket Number: Docket No. 843-95 Filed: 3/3/1997 Last Modified: 4/18/2021 |
| Strong v. Commissioner , 73 T.C.M. 2141 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2141, 1997 Tax Ct. Memo LEXIS 126, 1997 T.C. Memo. 105
Docket Number: Docket No. 27340-90 Filed: 3/3/1997 Last Modified: 4/17/2021 |
| Ward v. Commissioner , 73 T.C.M. 2151 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2151, 1997 Tax Ct. Memo LEXIS 127, 1997 T.C. Memo. 106
Docket Number: Docket Nos. 2167-95, 19590-95 Filed: 3/3/1997 Last Modified: 4/17/2021 |