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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
| Leibowitz v. Commissioner , 73 T.C.M. 2858 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2858, 1997 Tax Ct. Memo LEXIS 278, 1997 T.C. Memo. 243
Docket Number: Docket No. 3542-94 Filed: 5/29/1997 Last Modified: 4/18/2021 |
| Tolley v. Commissioner , 73 T.C.M. 2877 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2877, 1997 Tax Ct. Memo LEXIS 279, 1997 T.C. Memo. 244
Docket Number: Docket No. 11407-95 Filed: 5/29/1997 Last Modified: 4/18/2021 |
| Estate of Schauerhamer v. Commissioner , 73 T.C.M. 2855 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2855, 1997 Tax Ct. Memo LEXIS 276, 1997 T.C. Memo. 242
Docket Number: Docket No. 25058-95 Filed: 5/28/1997 Last Modified: 4/18/2021 |
| Estate of Sirmans v. Commissioner , 73 T.C.M. 2846 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2846, 1997 Tax Ct. Memo LEXIS 277, 1997 T.C. Memo. 241
Docket Number: Docket No. 8466-94 Filed: 5/28/1997 Last Modified: 11/21/2020 |
| Burke v. Commissioner , 73 T.C.M. 2826 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2826, 1997 Tax Ct. Memo LEXIS 275, 1997 T.C. Memo. 237
Docket Number: Docket Nos. 14139-89, 15957-92 Filed: 5/22/1997 Last Modified: 4/18/2021 |
| Galedrige Constr. v. Commissioner , 73 T.C.M. 2838 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2838, 1997 Tax Ct. Memo LEXIS 272, 1997 T.C. Memo. 240
Docket Number: Docket No. 21463-94 Filed: 5/22/1997 Last Modified: 4/18/2021 |
| Republic Plaza Props. Pshp. v. Commissioner , 73 T.C.M. 2836 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2836, 1997 Tax Ct. Memo LEXIS 273, 1997 T.C. Memo. 239
Docket Number: Docket No. 23300-94 Filed: 5/22/1997 Last Modified: 4/18/2021 |
| Wadsworth v. Commissioner , 73 T.C.M. 2830 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2830, 1997 Tax Ct. Memo LEXIS 274, 1997 T.C. Memo. 238
Docket Number: Docket No. 3259-96 Filed: 5/22/1997 Last Modified: 11/20/2020 |
| Forest L. Buckmaster v. Commissioner , 1997 T.C. Memo. 236 ( 1997 ) |
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Cite Numbers: 1997 T.C. Memo. 236
Docket Number: 5089-96 Filed: 5/21/1997 Last Modified: 2/3/2020 |
| Lesinski v. Commissioner , 73 T.C.M. 2819 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2819, 1997 Tax Ct. Memo LEXIS 270, 1997 T.C. Memo. 234
Docket Number: Docket No. 22086-95 Filed: 5/21/1997 Last Modified: 11/21/2020 |
| Spann v. Commissioner , 73 T.C.M. 2821 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2821, 1997 Tax Ct. Memo LEXIS 271, 1997 T.C. Memo. 235
Docket Number: Docket No. 15339-95 Filed: 5/21/1997 Last Modified: 11/21/2020 |
| Judy v. Commissioner , 73 T.C.M. 2808 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2808, 1997 Tax Ct. Memo LEXIS 266, 1997 T.C. Memo. 232
Docket Number: Docket No. 12203-94 Filed: 5/20/1997 Last Modified: 11/21/2020 |
| Stafford v. Commissioner , 73 T.C.M. 2814 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2814, 1997 Tax Ct. Memo LEXIS 267, 1997 T.C. Memo. 233
Docket Number: Docket Nos. 7275-96, 7292-96 Filed: 5/20/1997 Last Modified: 11/20/2020 |
| Garrett v. Commissioner , 73 T.C.M. 2799 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2799, 1997 Tax Ct. Memo LEXIS 268, 1997 T.C. Memo. 231
Docket Number: Docket No. 16771-94 Filed: 5/19/1997 Last Modified: 11/20/2020 |
| Rabideau v. Commissioner , 73 T.C.M. 2796 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2796, 1997 Tax Ct. Memo LEXIS 265, 1997 T.C. Memo. 230
Docket Number: Docket No. 19249-95 Filed: 5/15/1997 Last Modified: 11/21/2020 |
| Correale v. Commissioner , 73 T.C.M. 2791 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2791, 1997 Tax Ct. Memo LEXIS 262, 1997 T.C. Memo. 228
Docket Number: Docket No. 26760-95 Filed: 5/13/1997 Last Modified: 11/21/2020 |
| Prokopov v. Commissioner , 73 T.C.M. 2793 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2793, 1997 Tax Ct. Memo LEXIS 264, 1997 T.C. Memo. 229
Docket Number: Docket No. 8103-95 Filed: 5/13/1997 Last Modified: 4/18/2021 |
| Urbauer v. Commissioner , 73 T.C.M. 2788 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2788, 1997 Tax Ct. Memo LEXIS 263, 1997 T.C. Memo. 227
Docket Number: Docket No. 5323-95 Filed: 5/13/1997 Last Modified: 4/18/2021 |
| Chambers v. Commissioner , 73 T.C.M. 2766 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2766, 1997 Tax Ct. Memo LEXIS 260, 1997 T.C. Memo. 224
Docket Number: Docket No. 17806-96 Filed: 5/12/1997 Last Modified: 11/21/2020 |
| Fisher v. Commissioner , 73 T.C.M. 2769 ( 1997 ) |
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Cite Numbers: 1997 T.C. Memo. 225, 73 T.C.M. 2769, 1997 Tax Ct. Memo LEXIS 261
Docket Number: Docket Nos. 6382-95, 6383-95, 6384-95 Filed: 5/12/1997 Last Modified: 4/18/2021 |
| Inverworld, Inc. v. Commissioner , 73 T.C.M. 2777 ( 1997 ) |
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Cite Numbers: 1997 T.C. Memo. 226, 73 T.C.M. 2777, 1997 Tax Ct. Memo LEXIS 256
Docket Number: Docket Nos. 27089-90, 27090-90, 3441-93, 3442-93, 3443-93, 3444-93 Filed: 5/12/1997 Last Modified: 4/17/2021 |
| McGee v. Commissioner , 73 T.C.M. 2757 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2757, 1997 Tax Ct. Memo LEXIS 257, 1997 T.C. Memo. 221
Docket Number: Docket No. 25430-95 Filed: 5/12/1997 Last Modified: 11/21/2020 |
| Simpson v. Commissioner , 73 T.C.M. 2764 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2764, 1997 Tax Ct. Memo LEXIS 259, 1997 T.C. Memo. 223
Docket Number: Docket No. 23537-95 Filed: 5/12/1997 Last Modified: 4/18/2021 |
| Tilley v. Commissioner , 73 T.C.M. 2763 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2763, 1997 Tax Ct. Memo LEXIS 258, 1997 T.C. Memo. 222
Docket Number: Docket No. 2594-96 Filed: 5/12/1997 Last Modified: 11/20/2020 |
| Kant v. Commissioner , 73 T.C.M. 2747 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2747, 1997 Tax Ct. Memo LEXIS 255, 1997 T.C. Memo. 217
Docket Number: Docket No. 11188-95 Filed: 5/8/1997 Last Modified: 11/20/2020 |
| Moreno v. Commissioner , 73 T.C.M. 2750 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2750, 1997 Tax Ct. Memo LEXIS 254, 1997 T.C. Memo. 218
Docket Number: Docket No. 11149-96 Filed: 5/8/1997 Last Modified: 4/18/2021 |
| Oliver Family Found. v. Commissioner , 73 T.C.M. 2755 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2755, 1997 Tax Ct. Memo LEXIS 252, 1997 T.C. Memo. 220
Docket Number: Docket No. 8346-96X Filed: 5/8/1997 Last Modified: 11/20/2020 |
| Raymond v. Commissioner , 73 T.C.M. 2752 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2752, 1997 Tax Ct. Memo LEXIS 253, 1997 T.C. Memo. 219
Docket Number: Docket Nos. 18033-95, 24063-95 Filed: 5/8/1997 Last Modified: 11/21/2020 |
| Bryant v. Commissioner , 73 T.C.M. 2743 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2743, 1997 Tax Ct. Memo LEXIS 249, 1997 T.C. Memo. 215
Docket Number: Docket No. 12420-95 Filed: 5/7/1997 Last Modified: 4/18/2021 |
| Eifert v. Commissioner , 73 T.C.M. 2736 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2736, 1997 Tax Ct. Memo LEXIS 251, 1997 T.C. Memo. 214
Docket Number: Docket No. 12155-96 Filed: 5/7/1997 Last Modified: 4/18/2021 |
| Estate of Kohlsaat v. Commissioner , 73 T.C.M. 2732 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2732, 1997 Tax Ct. Memo LEXIS 247, 1997 T.C. Memo. 212
Docket Number: Docket No. 22465-94 Filed: 5/7/1997 Last Modified: 4/18/2021 |
| Hayes v. Commissioner , 73 T.C.M. 2734 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2734, 1997 Tax Ct. Memo LEXIS 250, 1997 T.C. Memo. 213
Docket Number: Docket No. 4534-96 Filed: 5/7/1997 Last Modified: 11/20/2020 |
| Roberts v. Commissioner , 73 T.C.M. 2745 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2745, 1997 Tax Ct. Memo LEXIS 248, 1997 T.C. Memo. 216
Docket Number: Docket No. 7053-95 Filed: 5/7/1997 Last Modified: 4/17/2021 |
| Backstrom v. Commissioner , 73 T.C.M. 2723 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2723, 1997 Tax Ct. Memo LEXIS 245, 1997 T.C. Memo. 211
Docket Number: Docket No. 5904-88 Filed: 5/6/1997 Last Modified: 4/18/2021 |
| Gridley v. Commissioner , 73 T.C.M. 2717 ( 1997 ) |
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Cite Numbers: 1997 T.C. Memo. 210, 73 T.C.M. 2717, 1997 Tax Ct. Memo LEXIS 246
Docket Number: Docket Nos. 10588-83, 27053-83, 10931-84, 38757-84, 13477-87 Filed: 5/6/1997 Last Modified: 4/18/2021 |
| Barber v. Commissioner , 73 T.C.M. 2706 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2706, 1997 Tax Ct. Memo LEXIS 237, 1997 T.C. Memo. 206
Docket Number: Docket No. 12617-95 Filed: 5/5/1997 Last Modified: 4/18/2021 |
| Clark v. Commissioner , 73 T.C.M. 2716 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2716, 1997 Tax Ct. Memo LEXIS 241, 1997 T.C. Memo. 209
Docket Number: Docket No. 323-96 Filed: 5/5/1997 Last Modified: 4/18/2021 |
| Hardin v. Commissioner , 73 T.C.M. 2693 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2693, 1997 Tax Ct. Memo LEXIS 243, 1997 T.C. Memo. 202
Docket Number: Docket No. 4260-95 Filed: 5/5/1997 Last Modified: 4/18/2021 |
| Hustead v. Commissioner , 73 T.C.M. 2702 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2702, 1997 Tax Ct. Memo LEXIS 242, 1997 T.C. Memo. 205
Docket Number: Docket No. 4905-95 Filed: 5/5/1997 Last Modified: 4/18/2021 |
| Miles v. Commissioner , 73 T.C.M. 2709 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2709, 1997 Tax Ct. Memo LEXIS 239, 1997 T.C. Memo. 207
Docket Number: Docket No. 15613-95 Filed: 5/5/1997 Last Modified: 4/18/2021 |
| Pasharikoff v. Commissioner , 73 T.C.M. 2714 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2714, 1997 Tax Ct. Memo LEXIS 240, 1997 T.C. Memo. 208
Docket Number: Docket No. 12996-96 Filed: 5/5/1997 Last Modified: 4/17/2021 |
| Stephens v. Commissioner , 73 T.C.M. 2700 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2700, 1997 Tax Ct. Memo LEXIS 244, 1997 T.C. Memo. 204
Docket Number: Docket No. 14361-95 Filed: 5/5/1997 Last Modified: 4/18/2021 |
| Zurcher v. Commissioner , 73 T.C.M. 2697 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2697, 1997 Tax Ct. Memo LEXIS 238, 1997 T.C. Memo. 203
Docket Number: Docket No. 5797-96 Filed: 5/5/1997 Last Modified: 4/18/2021 |
| Lee v. Commissioner , 73 T.C.M. 2690 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2690, 1997 Tax Ct. Memo LEXIS 236, 1997 T.C. Memo. 201
Docket Number: Docket No. 3778-94 Filed: 5/1/1997 Last Modified: 11/20/2020 |
| Raney v. Commissioner , 73 T.C.M. 2687 ( 1997 ) |
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Cite Numbers: 73 T.C.M. 2687, 1997 Tax Ct. Memo LEXIS 235, 1997 T.C. Memo. 200
Docket Number: Docket No. 4039-95 Filed: 5/1/1997 Last Modified: 4/17/2021 |