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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
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- 0163 opinions
| Alumax Inc. and Consolidated Subsidiaries v. Commissioner , 109 T.C. No. 8 ( 1997 ) |
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Cite Numbers: 109 T.C. No. 8
Docket Number: 7779-95 Filed: 9/30/1997 Last Modified: 11/14/2018 |
| Alumax Inc. v. Commissioner , 109 T.C. 133 ( 1997 ) |
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Cite Numbers: 109 T.C. 133, 1997 U.S. Tax Ct. LEXIS 59, 109 T.C. No. 8
Docket Number: Tax Ct. Dkt. No. 7779-95 Filed: 9/30/1997 Last Modified: 10/19/2024 |
| Boyd Gaming Corp. v. Commissioner , 74 T.C.M. 759 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 759, 1997 Tax Ct. Memo LEXIS 528, 1997 T.C. Memo. 445
Docket Number: Tax Ct. Dkt. No. 3433-95 Filed: 9/30/1997 Last Modified: 11/21/2020 |
| Dharma Enters. v. Commissioner , 74 T.C.M. 807 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 807, 1997 Tax Ct. Memo LEXIS 525, 1997 T.C. Memo. 448
Docket Number: Tax Ct. Dkt. No. 16756-95 Filed: 9/30/1997 Last Modified: 11/21/2020 |
| Foust v. Commissioner , 74 T.C.M. 799 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 799, 1997 Tax Ct. Memo LEXIS 527, 1997 T.C. Memo. 446
Docket Number: Tax Ct. Dkt. No. 4162-95 Filed: 9/30/1997 Last Modified: 11/20/2020 |
| Interhotel Co. v. Commissioner , 74 T.C.M. 819 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 819, 1997 Tax Ct. Memo LEXIS 529, 1997 T.C. Memo. 449
Docket Number: Tax Ct. Dkt. No. 13017-95 Filed: 9/30/1997 Last Modified: 11/20/2020 |
| Joseph v. Commissioner , 74 T.C.M. 804 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 804, 1997 Tax Ct. Memo LEXIS 526, 1997 T.C. Memo. 447
Docket Number: Tax Ct. Dkt. No. 7574-95 Filed: 9/30/1997 Last Modified: 11/20/2020 |
| Baker v. Commissioner , 74 T.C.M. 744 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 744, 1997 Tax Ct. Memo LEXIS 531, 1997 T.C. Memo. 442
Docket Number: Tax Ct. Dkt. No. 25050-95 Filed: 9/29/1997 Last Modified: 4/17/2021 |
| Estate of Edwards v. Commissioner , 74 T.C.M. 748 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 748, 1997 Tax Ct. Memo LEXIS 532, 1997 T.C. Memo. 443
Docket Number: Tax Ct. Dkt. No. 8214-93 Filed: 9/29/1997 Last Modified: 4/18/2021 |
| Hovhannissian v. Commissioner , 74 T.C.M. 752 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 752, 1997 Tax Ct. Memo LEXIS 530, 1997 T.C. Memo. 444
Docket Number: Tax Ct. Dkt. No. 6556-95 Filed: 9/29/1997 Last Modified: 11/21/2020 |
| Acierno v. Commissioner , 74 T.C.M. 738 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 738, 1997 Tax Ct. Memo LEXIS 515, 1997 T.C. Memo. 441
Docket Number: Tax Ct. Dkt. No. 45438-86 Filed: 9/25/1997 Last Modified: 11/20/2020 |
| Fox v. Commissioner , 74 T.C.M. 735 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 735, 1997 Tax Ct. Memo LEXIS 518, 1997 T.C. Memo. 440
Docket Number: Tax Ct. Dkt. No. 24822-95 Filed: 9/25/1997 Last Modified: 4/17/2021 |
| Hasan v. Commissioner , 74 T.C.M. 734 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 734, 1997 Tax Ct. Memo LEXIS 516, 1997 T.C. Memo. 439
Docket Number: Tax Ct. Dkt. No. 15950-94 Filed: 9/25/1997 Last Modified: 4/18/2021 |
| Olbres v. Commissioner , 74 T.C.M. 713 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 713, 1997 Tax Ct. Memo LEXIS 517, 1997 T.C. Memo. 437
Docket Number: Tax Ct. Dkt. No. 27160-93 Filed: 9/25/1997 Last Modified: 11/20/2020 |
| Bachner v. Commissioner , 109 T.C. 125 ( 1997 ) |
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Cite Numbers: 109 T.C. 125, 1997 U.S. Tax Ct. LEXIS 58, 109 T.C. No. 7
Docket Number: Tax Ct. Dkt. No. 27019-92 Filed: 9/24/1997 Last Modified: 10/19/2024 |
| Ding v. Commissioner , 74 T.C.M. 708 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 708, 1997 Tax Ct. Memo LEXIS 513, 1997 T.C. Memo. 435
Docket Number: Tax Ct. Dkt. No. 15935-95 Filed: 9/24/1997 Last Modified: 4/17/2021 |
| McCarthy v. Commissioner , 74 T.C.M. 711 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 711, 1997 Tax Ct. Memo LEXIS 512, 1997 T.C. Memo. 436
Docket Number: Tax Ct. Dkt. No. 16929-96 Filed: 9/24/1997 Last Modified: 11/21/2020 |
| Ronald C. Bachner v. Commissioner , 109 T.C. No. 7 ( 1997 ) |
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Cite Numbers: 109 T.C. No. 7
Docket Number: 27019-92 Filed: 9/24/1997 Last Modified: 11/14/2018 |
| Carey v. Commissioner , 74 T.C.M. 705 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 705, 1997 Tax Ct. Memo LEXIS 506, 1997 T.C. Memo. 434
Docket Number: Tax Ct. Dkt. No. 1670-96 Filed: 9/23/1997 Last Modified: 4/18/2021 |
| Estate of Maggos v. Commissioner , 74 T.C.M. 691 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 691, 1997 Tax Ct. Memo LEXIS 509, 1997 T.C. Memo. 431
Docket Number: Tax Ct. Dkt. No. 20877-93 Filed: 9/23/1997 Last Modified: 4/17/2021 |
| Gonzalez v. Commissioner , 74 T.C.M. 690 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 690, 1997 Tax Ct. Memo LEXIS 507, 1997 T.C. Memo. 430
Docket Number: Tax Ct. Dkt. No. 4350-95 Filed: 9/23/1997 Last Modified: 11/21/2020 |
| Jacobs v. Commissioner , 74 T.C.M. 687 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 687, 1997 Tax Ct. Memo LEXIS 510, 1997 T.C. Memo. 429
Docket Number: Tax Ct. Dkt. No. 1333-89 Filed: 9/23/1997 Last Modified: 11/20/2020 |
| Jennings v. Commissioner , 74 T.C.M. 702 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 702, 1997 Tax Ct. Memo LEXIS 511, 1997 T.C. Memo. 433
Docket Number: Tax Ct. Dkt. No. 4802-97 Filed: 9/23/1997 Last Modified: 11/21/2020 |
| Karlsson v. Commissioner , 74 T.C.M. 694 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 694, 1997 Tax Ct. Memo LEXIS 508, 1997 T.C. Memo. 432
Docket Number: Tax Ct. Dkt. Nos. 16542-86; 45989-86 Filed: 9/23/1997 Last Modified: 11/20/2020 |
| Brown v. Commissioner , 74 T.C.M. 624 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 624, 1997 Tax Ct. Memo LEXIS 499, 1997 T.C. Memo. 418
Docket Number: Tax Ct. Dkt. No. 25831-95 Filed: 9/22/1997 Last Modified: 4/18/2021 |
| General Dynamics Corp. v. Commissioner , 74 T.C.M. 632 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 632, 1997 Tax Ct. Memo LEXIS 500, 1997 T.C. Memo. 420
Docket Number: Tax Ct. Dkt. No. 19202-94; 19203-94 Filed: 9/22/1997 Last Modified: 4/18/2021 |
| Gordon v. Commissioner , 74 T.C.M. 657 ( 1997 ) |
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Cite Numbers: 1997 T.C. Memo. 422, 74 T.C.M. 657, 1997 Tax Ct. Memo LEXIS 503
Docket Number: Tax Ct. Dkt. No. 9887-95; 9900-95 Filed: 9/22/1997 Last Modified: 4/18/2021 |
| Hill v. Commissioner , 74 T.C.M. 673 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 673, 1997 Tax Ct. Memo LEXIS 505, 1997 T.C. Memo. 425
Docket Number: Tax Ct. Dkt. No. 20815-95 Filed: 9/22/1997 Last Modified: 11/20/2020 |
| KJ's Fund Raisers v. Commissioner , 74 T.C.M. 669 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 669, 1997 Tax Ct. Memo LEXIS 501, 1997 T.C. Memo. 424
Docket Number: Tax Ct. Dkt. No. 10279-96X Filed: 9/22/1997 Last Modified: 4/17/2021 |
| Lestrange v. Commissioner , 74 T.C.M. 685 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 685, 1997 Tax Ct. Memo LEXIS 495, 1997 T.C. Memo. 428
Docket Number: Tax Ct. Dkt. No. 19567-95 Filed: 9/22/1997 Last Modified: 4/17/2021 |
| Max Burton Enters. v. Commissioner , 74 T.C.M. 652 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 652, 1997 Tax Ct. Memo LEXIS 498, 1997 T.C. Memo. 421
Docket Number: Tax Ct. Dkt. No. 26467-95 Filed: 9/22/1997 Last Modified: 4/17/2021 |
| Pariani v. Commissioner , 74 T.C.M. 682 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 682, 1997 Tax Ct. Memo LEXIS 502, 1997 T.C. Memo. 427
Docket Number: Tax Ct. Dkt. No. 12477-95 Filed: 9/22/1997 Last Modified: 11/20/2020 |
| Ruggiero v. Commissioner , 74 T.C.M. 662 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 662, 1997 Tax Ct. Memo LEXIS 496, 1997 T.C. Memo. 423
Docket Number: Tax Ct. Dkt. No. 1953-95 Filed: 9/22/1997 Last Modified: 4/17/2021 |
| Scheele v. Commissioner , 74 T.C.M. 679 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 679, 1997 Tax Ct. Memo LEXIS 497, 1997 T.C. Memo. 426
Docket Number: Tax Ct. Dkt. No. 11469-95 Filed: 9/22/1997 Last Modified: 4/18/2021 |
| Worthley v. Commissioner , 74 T.C.M. 629 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 629, 1997 Tax Ct. Memo LEXIS 504, 1997 T.C. Memo. 419
Docket Number: Tax Ct. Dkt. No. 2612-94 Filed: 9/22/1997 Last Modified: 11/20/2020 |
| Campbell v. Commissioner , 74 T.C.M. 604 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 604, 1997 Tax Ct. Memo LEXIS 488, 1997 T.C. Memo. 415
Docket Number: Tax Ct. Dkt. No. 10421-95 Filed: 9/18/1997 Last Modified: 4/18/2021 |
| Paleveda v. Commissioner , 74 T.C.M. 610 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 610, 1997 Tax Ct. Memo LEXIS 485, 1997 T.C. Memo. 416
Docket Number: Tax Ct. Dkt. No. 840-96 Filed: 9/18/1997 Last Modified: 4/18/2021 |
| Perry v. Commissioner , 74 T.C.M. 616 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 616, 1997 Tax Ct. Memo LEXIS 486, 1997 T.C. Memo. 417
Docket Number: Tax Ct. Dkt. No. 21336-94 Filed: 9/18/1997 Last Modified: 4/18/2021 |
| Resser v. Commissioner , 74 T.C.M. 598 ( 1997 ) |
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Cite Numbers: 1997 T.C. Memo. 414, 74 T.C.M. 598, 1997 Tax Ct. Memo LEXIS 487
Docket Number: Tax Ct. Dkt. No. 18606-88 Filed: 9/18/1997 Last Modified: 4/18/2021 |
| Bartlett v. Commissioner , 74 T.C.M. 583 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 583, 1997 Tax Ct. Memo LEXIS 481, 1997 T.C. Memo. 413
Docket Number: Tax Ct. Dkt. No. 33938-84 Filed: 9/17/1997 Last Modified: 4/18/2021 |
| Moran v. Commissioner , 74 T.C.M. 580 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 580, 1997 Tax Ct. Memo LEXIS 480, 1997 T.C. Memo. 412
Docket Number: Tax Ct. Dkt. No. 5374-96 Filed: 9/17/1997 Last Modified: 4/17/2021 |
| Griffin Paper Corp. v. Commissioner , 74 T.C.M. 559 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 559, 1997 Tax Ct. Memo LEXIS 492, 1997 T.C. Memo. 409
Docket Number: Docket Nos. 17763-95, 18532-95 Filed: 9/16/1997 Last Modified: 4/18/2021 |
| Pierce v. Commissioner , 74 T.C.M. 572 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 572, 1997 Tax Ct. Memo LEXIS 494, 1997 T.C. Memo. 411
Docket Number: Docket Nos. 6086-94, 6226-94 Filed: 9/16/1997 Last Modified: 4/18/2021 |
| Wilkinson v. Commissioner , 74 T.C.M. 566 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 566, 1997 Tax Ct. Memo LEXIS 493, 1997 T.C. Memo. 410
Docket Number: Docket No. 1963-96 Filed: 9/16/1997 Last Modified: 4/18/2021 |
| Butler v. Commissioner , 74 T.C.M. 552 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 552, 1997 Tax Ct. Memo LEXIS 491, 1997 T.C. Memo. 408
Docket Number: Docket No. 24078-94 Filed: 9/15/1997 Last Modified: 4/17/2021 |
| Landry v. Commissioner , 74 T.C.M. 543 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 543, 1997 Tax Ct. Memo LEXIS 489, 1997 T.C. Memo. 406
Docket Number: Docket No. 8347-96 Filed: 9/15/1997 Last Modified: 4/17/2021 |
| Streck v. Commissioner , 74 T.C.M. 545 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 545, 1997 Tax Ct. Memo LEXIS 490, 1997 T.C. Memo. 407
Docket Number: Docket No. 25246-95 Filed: 9/15/1997 Last Modified: 4/18/2021 |
| Grady Whitlock Leasing Corp. v. Commissioner , 74 T.C.M. 541 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 541, 1997 Tax Ct. Memo LEXIS 482, 1997 T.C. Memo. 405
Docket Number: Docket No. 1286-96. Filed: 9/11/1997 Last Modified: 4/17/2021 |
| Laney v. Commissioner , 74 T.C.M. 507 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 507, 1997 Tax Ct. Memo LEXIS 484, 1997 T.C. Memo. 403
Docket Number: Docket No. 24510-90. Filed: 9/11/1997 Last Modified: 4/18/2021 |
| Lemons v. Commissioner , 74 T.C.M. 522 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 522, 1997 Tax Ct. Memo LEXIS 483, 1997 T.C. Memo. 404
Docket Number: Docket Nos. 16562-90, 16799-90. Filed: 9/11/1997 Last Modified: 11/20/2020 |
| Holmes v. Commissioner , 74 T.C.M. 494 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 494, 1997 Tax Ct. Memo LEXIS 478, 1997 T.C. Memo. 401
Docket Number: Docket Nos. 4870-93, 27120-93 Filed: 9/10/1997 Last Modified: 4/17/2021 |
| JONES v. COMMISSIONER , 74 T.C.M. 473 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 473, 1997 Tax Ct. Memo LEXIS 477, 1997 T.C. Memo. 400
Docket Number: Docket No. 23676-93 Filed: 9/10/1997 Last Modified: 4/17/2021 |
| Phillips v. Commissioner , 74 T.C.M. 505 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 505, 1997 Tax Ct. Memo LEXIS 479, 1997 T.C. Memo. 402
Docket Number: Docket No. 8990-95 Filed: 9/10/1997 Last Modified: 4/17/2021 |
| Nielson-True Partnership, True Oil Company, Tax Matters Partner v. Commissioner , 109 T.C. No. 6 ( 1997 ) |
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Cite Numbers: 109 T.C. No. 6
Docket Number: 12069-95, 3980-96 Filed: 9/9/1997 Last Modified: 11/14/2018 |
| Nielson-True Pshp. v. Commissioner , 109 T.C. 112 ( 1997 ) |
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Cite Numbers: 109 T.C. 112, 1997 U.S. Tax Ct. LEXIS 57, 109 T.C. No. 6, 138 Oil & Gas Rep. 229
Docket Number: Docket Nos. 12069-95, 3980-96 Filed: 9/9/1997 Last Modified: 10/19/2024 |
| Pope & Talbot, Inc. v. Commissioner , 74 T.C.M. 471 ( 1997 ) |
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Cite Numbers: 1997 T.C. Memo. 399, 74 T.C.M. 471, 1997 Tax Ct. Memo LEXIS 475
Docket Number: Docket No. 530-93 Filed: 9/2/1997 Last Modified: 4/18/2021 |
| Presnick v. Commissioner , 74 T.C.M. 469 ( 1997 ) |
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Cite Numbers: 74 T.C.M. 469, 1997 Tax Ct. Memo LEXIS 476, 1997 T.C. Memo. 398
Docket Number: Docket No. 14198-96 Filed: 9/2/1997 Last Modified: 11/20/2020 |