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- 1140 opinions
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| Neumann v. Commissioner , 75 T.C.M. 2084 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2084, 1998 Tax Ct. Memo LEXIS 127, 1998 T.C. Memo. 126
Docket Number: Tax Ct. Dkt. No. 23431-96 Filed: 3/31/1998 Last Modified: 11/20/2020 |
| Roy v. Commissioner , 75 T.C.M. 2081 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2081, 1998 Tax Ct. Memo LEXIS 125, 1998 T.C. Memo. 125
Docket Number: Tax Ct. Dkt. No. 7423-96 Filed: 3/31/1998 Last Modified: 11/21/2020 |
| Wang v. Commissioner , 75 T.C.M. 2087 ( 1998 ) |
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Cite Numbers: 1998 T.C. Memo. 127, 75 T.C.M. 2087, 1998 Tax Ct. Memo LEXIS 126
Docket Number: Tax Ct. Dkt. No. 10511-94; Docket Nos. 10512-94, 19176-94, 19177-94, 3857-95, 3858-95 Filed: 3/31/1998 Last Modified: 4/18/2021 |
| Mitchell v. Commissioner , 75 T.C.M. 2072 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2072, 1998 Tax Ct. Memo LEXIS 123, 1998 T.C. Memo. 122
Docket Number: Tax Ct. Dkt. No. 20851-95 Filed: 3/30/1998 Last Modified: 11/21/2020 |
| Rambacher v. Commissioner , 75 T.C.M. 2077 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2077, 1998 Tax Ct. Memo LEXIS 124, 1998 T.C. Memo. 124
Docket Number: Tax Ct. Dkt. No. 11443-96 Filed: 3/30/1998 Last Modified: 11/21/2020 |
| Thorpe v. Commissioner , 75 T.C.M. 2073 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2073, 1998 Tax Ct. Memo LEXIS 122, 1998 T.C. Memo. 123
Docket Number: Tax Ct. Dkt. No. 20798-96 Filed: 3/30/1998 Last Modified: 4/18/2021 |
| Welch v. Commissioner , 75 T.C.M. 2065 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2065, 1998 Tax Ct. Memo LEXIS 121, 1998 T.C. Memo. 121
Docket Number: Tax Ct. Dkt. No. 23725-95 Filed: 3/30/1998 Last Modified: 11/21/2020 |
| Venture Funding v. Commissioner , 110 T.C. 236 ( 1998 ) |
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Cite Numbers: 110 T.C. 236, 1998 U.S. Tax Ct. LEXIS 19, 110 T.C. No. 19
Docket Number: Tax Ct. Dkt. No. 4174-95 Filed: 3/26/1998 Last Modified: 10/19/2024 |
| Venture Funding, Ltd. v. Commissioner , 110 T.C. No. 19 ( 1998 ) |
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Cite Numbers: 110 T.C. No. 19
Docket Number: 4174-95 Filed: 3/26/1998 Last Modified: 11/14/2018 |
| VonDyl v. Commissioner , 75 T.C.M. 2063 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2063, 1998 Tax Ct. Memo LEXIS 120, 1998 T.C. Memo. 120
Docket Number: Tax Ct. Dkt. No. 12774-97 Filed: 3/26/1998 Last Modified: 11/20/2020 |
| Kingston v. Commissioner , 75 T.C.M. 2060 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2060, 1998 Tax Ct. Memo LEXIS 119, 1998 T.C. Memo. 119
Docket Number: Tax Ct. Dkt. No. 15409-95 Filed: 3/25/1998 Last Modified: 4/17/2021 |
| Masino v. Commissioner , 75 T.C.M. 2058 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2058, 1998 Tax Ct. Memo LEXIS 118, 1998 T.C. Memo. 118
Docket Number: Tax Ct. Dkt. No. 14987-96 Filed: 3/25/1998 Last Modified: 4/17/2021 |
| Keane v. Commissioner , 75 T.C.M. 2046 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2046, 1998 Tax Ct. Memo LEXIS 116, 1998 T.C. Memo. 116
Docket Number: Tax Ct. Dkt. No. 23705-95 Filed: 3/23/1998 Last Modified: 11/21/2020 |
| Rower v. Commissioner , 75 T.C.M. 2050 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2050, 1998 Tax Ct. Memo LEXIS 117, 1998 T.C. Memo. 117
Docket Number: Tax Ct. Dkt. No. 20045-95 Filed: 3/23/1998 Last Modified: 11/20/2020 |
| Thorpe v. Commissioner , 75 T.C.M. 2039 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2039, 1998 Tax Ct. Memo LEXIS 115, 1998 T.C. Memo. 115
Docket Number: Tax Ct. Dkt. No. 23895-95; Docket No. 23900-95 Filed: 3/23/1998 Last Modified: 4/18/2021 |
| Dockery v. Commissioner , 75 T.C.M. 2032 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2032, 1998 Tax Ct. Memo LEXIS 114, 1998 T.C. Memo. 114
Docket Number: Tax Ct. Dkt. No. 14915-96 Filed: 3/19/1998 Last Modified: 4/17/2021 |
| Polentarutti v. Commissioner , 75 T.C.M. 2029 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2029, 1998 Tax Ct. Memo LEXIS 113, 1998 T.C. Memo. 113
Docket Number: Tax Ct. Dkt. No. 17117-95 Filed: 3/19/1998 Last Modified: 4/18/2021 |
| Madler v. Commissioner , 75 T.C.M. 2025 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2025, 1998 Tax Ct. Memo LEXIS 111, 1998 T.C. Memo. 112
Docket Number: Tax Ct. Dkt. No. 773-97 Filed: 3/18/1998 Last Modified: 4/18/2021 |
| Walters v. Commissioner , 75 T.C.M. 2007 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2007, 1998 Tax Ct. Memo LEXIS 112, 1998 T.C. Memo. 111
Docket Number: Tax Ct. Dkt. No. 23443-91 Filed: 3/18/1998 Last Modified: 4/18/2021 |
| Beard v. Commissioner , 75 T.C.M. 2002 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 2002, 1998 Tax Ct. Memo LEXIS 108, 1998 T.C. Memo. 110
Docket Number: Tax Ct. Dkt. No. 17193-95 Filed: 3/17/1998 Last Modified: 4/18/2021 |
| Martin Ice Cream Co. v. Comm'r , 110 T.C. 189 ( 1998 ) |
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Cite Numbers: 110 T.C. 189, 1998 U.S. Tax Ct. LEXIS 17, 110 T.C. No. 18
Docket Number: Tax Ct. Dkt. No. 1477-93 Filed: 3/17/1998 Last Modified: 10/19/2024 |
| Martin Ice Cream Company v. Commissioner , 110 T.C. No. 18 ( 1998 ) |
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Cite Numbers: 110 T.C. No. 18
Docket Number: 1477-93 Filed: 3/17/1998 Last Modified: 11/14/2018 |
| Meeks v. Commissioner , 75 T.C.M. 1997 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1997, 1998 Tax Ct. Memo LEXIS 109, 1998 T.C. Memo. 109
Docket Number: Tax Ct. Dkt. No. 11972-96 Filed: 3/17/1998 Last Modified: 4/18/2021 |
| Powell v. Commissioner , 75 T.C.M. 1994 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1994, 1998 Tax Ct. Memo LEXIS 110, 1998 T.C. Memo. 108
Docket Number: Tax Ct. Dkt. No. 16476-97 Filed: 3/17/1998 Last Modified: 4/18/2021 |
| Estate of Quick v. Commissioner , 110 T.C. 172 ( 1998 ) |
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Cite Numbers: 110 T.C. 172, 1998 U.S. Tax Ct. LEXIS 18, 110 T.C. No. 17
Docket Number: Tax Ct. Dkt. No. 8588-97 Filed: 3/16/1998 Last Modified: 10/19/2024 |
| Estate of Robert W. Quick, Esther P. Quick, Personal Representative, and Esther P. Quick v. Commissioner , 110 T.C. No. 17 ( 1998 ) |
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Cite Numbers: 110 T.C. No. 17
Docket Number: 8588-97 Filed: 3/16/1998 Last Modified: 11/14/2018 |
| Genck v. Commissioner , 75 T.C.M. 1984 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1984, 1998 Tax Ct. Memo LEXIS 104, 1998 T.C. Memo. 105
Docket Number: Tax Ct. Dkt. No. 22967-96 Filed: 3/16/1998 Last Modified: 11/21/2020 |
| Hafiz v. Commissioner , 75 T.C.M. 1982 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1982, 1998 Tax Ct. Memo LEXIS 106, 1998 T.C. Memo. 104
Docket Number: Tax Ct. Dkt. No. 15079-96 Filed: 3/16/1998 Last Modified: 4/18/2021 |
| Human v. Commissioner , 75 T.C.M. 1990 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1990, 1998 Tax Ct. Memo LEXIS 103, 1998 T.C. Memo. 106
Docket Number: Tax Ct. Dkt. No. 25675-96 Filed: 3/16/1998 Last Modified: 4/18/2021 |
| Knight v. Commissioner , 75 T.C.M. 1992 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1992, 1998 Tax Ct. Memo LEXIS 105, 1998 T.C. Memo. 107
Docket Number: Tax Ct. Dkt. No. 16522-96 Filed: 3/16/1998 Last Modified: 4/17/2021 |
| Lavi v. Commissioner , 75 T.C.M. 1980 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1980, 1998 Tax Ct. Memo LEXIS 107, 1998 T.C. Memo. 103
Docket Number: Tax Ct. Dkt. No. 8023-86 Filed: 3/16/1998 Last Modified: 4/18/2021 |
| Bingham v. Commissioner , 75 T.C.M. 1975 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1975, 1998 Tax Ct. Memo LEXIS 102, 1998 T.C. Memo. 102
Docket Number: Tax Ct. Dkt. No. 2300-96 Filed: 3/12/1998 Last Modified: 4/18/2021 |
| Gallo v. Commissioner , 75 T.C.M. 1963 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1963, 1998 Tax Ct. Memo LEXIS 100, 1998 T.C. Memo. 100
Docket Number: Tax Ct. Dkt. No. 20845-95 Filed: 3/11/1998 Last Modified: 11/20/2020 |
| Greene v. Commissioner , 75 T.C.M. 1967 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1967, 1998 Tax Ct. Memo LEXIS 101, 1998 T.C. Memo. 101
Docket Number: Tax Ct. Dkt. No. 5296-94 Filed: 3/11/1998 Last Modified: 4/18/2021 |
| Estate of Callaway v. Commissioner , 75 T.C.M. 1956 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1956, 1998 Tax Ct. Memo LEXIS 99, 1998 T.C. Memo. 99
Docket Number: Tax Ct. Dkt. No. 20048-96 Filed: 3/10/1998 Last Modified: 4/18/2021 |
| Bennett v. Commissioner , 75 T.C.M. 1945 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1945, 1998 Tax Ct. Memo LEXIS 96, 1998 T.C. Memo. 96
Docket Number: Tax Ct. Dkt. No. 8126-95 Filed: 3/9/1998 Last Modified: 11/20/2020 |
| Buyers Home Warranty Co. v. Commissioner , 75 T.C.M. 1953 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1953, 1998 Tax Ct. Memo LEXIS 98, 1998 T.C. Memo. 98
Docket Number: Tax Ct. Dkt. No. 24774-95 Filed: 3/9/1998 Last Modified: 11/20/2020 |
| H Enters. Int'l v. Commissioner , 75 T.C.M. 1948 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1948, 1998 Tax Ct. Memo LEXIS 97, 1998 T.C. Memo. 97
Docket Number: Tax Ct. Dkt. No. 11478-93 Filed: 3/9/1998 Last Modified: 11/20/2020 |
| Barrow v. Commissioner , 75 T.C.M. 1942 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1942, 1998 Tax Ct. Memo LEXIS 95, 1998 T.C. Memo. 95
Docket Number: Tax Ct. Dkt. No. 15978-91 Filed: 3/5/1998 Last Modified: 4/17/2021 |
| Estate of Campion v. Commissioner , 110 T.C. 165 ( 1998 ) |
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Cite Numbers: 110 T.C. 165, 1998 U.S. Tax Ct. LEXIS 15, 110 T.C. No. 16
Docket Number: Tax Ct. Dkt. No. 12235-86. Docket Nos. 22346-86, 31310-86, 32931-86, 4142-87, 12476-87, 18986-87, 21147-87, 24227-87, 24013-88, 4646-89, 7300-89, 8272-89, 18502-89 Filed: 3/5/1998 Last Modified: 10/19/2024 |
| Estate of James T. Campion, Leona Campion v. Commissioner , 110 T.C. No. 16 ( 1998 ) |
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Cite Numbers: 110 T.C. No. 16
Docket Number: 12235-86, 22346-86, 31310-86, 32931-86, 4142-87, 12476-87, 18986-87, 21147-87, 24227-87, 24013-88, 4646-89, 7300-89, 8272-89, 18502-89 Filed: 3/5/1998 Last Modified: 11/14/2018 |
| Vulcan Oil Tech. Partners v. Commissioner , 110 T.C. 153 ( 1998 ) |
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Cite Numbers: 110 T.C. 153, 1998 U.S. Tax Ct. LEXIS 14, 110 T.C. No. 15
Docket Number: Tax Ct. Dkt. No. 21530-87; Docket Nos. 24725-89, 16768-88 Filed: 3/5/1998 Last Modified: 10/19/2024 |
| Vulcan Oil Technology Partners, Vanguard Oil Technology Partners, Drake Oil Technology Partners, Dillon Oil Technology Partners, Derringer Oil Technology Partners-1981, Derringer Oil Technology v. ... , 110 T.C. No. 15 ( 1998 ) |
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Cite Numbers: 110 T.C. No. 15
Docket Number: 21530-87, 16768-88, 24725-89 Filed: 3/5/1998 Last Modified: 11/14/2018 |
| Hahn v. Comm'r , 110 T.C. 140 ( 1998 ) |
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Cite Numbers: 110 T.C. 140, 1998 U.S. Tax Ct. LEXIS 13, 110 T.C. No. 14
Docket Number: Tax Ct. Dkt. No. 17210-96 Filed: 3/4/1998 Last Modified: 10/19/2024 |
| Janow v. Commissioner , 75 T.C.M. 1939 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1939, 1998 Tax Ct. Memo LEXIS 94, 1998 T.C. Memo. 94
Docket Number: Tax Ct. Dkt. No. 17775-87 Filed: 3/4/1998 Last Modified: 11/21/2020 |
| Therese Hahn v. Commissioner , 110 T.C. No. 14 ( 1998 ) |
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Cite Numbers: 110 T.C. No. 14
Docket Number: 17210-96 Filed: 3/4/1998 Last Modified: 11/14/2018 |
| Adams v. Commissioner , 110 T.C. 137 ( 1998 ) |
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Cite Numbers: 110 T.C. 137, 1998 U.S. Tax Ct. LEXIS 12, 110 T.C. No. 13
Docket Number: Tax Ct. Dkt. No. 15535-96, Docket No. 3437-97 Filed: 3/3/1998 Last Modified: 10/19/2024 |
| Kikalos v. Commissioner , 75 T.C.M. 1924 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1924, 1998 Tax Ct. Memo LEXIS 91, 1998 T.C. Memo. 92
Docket Number: Tax Ct. Dkt. No. 10244-96 Filed: 3/3/1998 Last Modified: 4/18/2021 |
| Priscilla M. Lippincott Adams v. Commissioner , 110 T.C. No. 13 ( 1998 ) |
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Cite Numbers: 110 T.C. No. 13
Docket Number: 15535-96, 3437-97 Filed: 3/3/1998 Last Modified: 11/14/2018 |
| Smith v. Commissioner , 75 T.C.M. 1921 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1921, 1998 Tax Ct. Memo LEXIS 93, 1998 T.C. Memo. 91
Docket Number: Tax Ct. Dkt. No. 27712-96 Filed: 3/3/1998 Last Modified: 4/18/2021 |
| Williams v. Commissioner , 75 T.C.M. 1933 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1933, 1998 Tax Ct. Memo LEXIS 92, 1998 T.C. Memo. 93
Docket Number: Tax Ct. Dkt. No. 24222-96 Filed: 3/3/1998 Last Modified: 4/17/2021 |
| DeMattia v. Commissioner , 75 T.C.M. 1903 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1903, 1998 Tax Ct. Memo LEXIS 88, 1998 T.C. Memo. 87
Docket Number: Tax Ct. Dkt. No. 14267-96, Docket No. 27239-96 Filed: 3/2/1998 Last Modified: 4/18/2021 |
| Dodge v. Commissioner , 75 T.C.M. 1914 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1914, 1998 Tax Ct. Memo LEXIS 89, 1998 T.C. Memo. 89
Docket Number: Tax Ct. Dkt. No. 18089-96 Filed: 3/2/1998 Last Modified: 11/21/2020 |
| Manukainiu v. Commissioner , 75 T.C.M. 1919 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1919, 1998 Tax Ct. Memo LEXIS 87, 1998 T.C. Memo. 90
Docket Number: Tax Ct. Dkt. No. 19920-96, Docket No. 19920-96. Filed: 3/2/1998 Last Modified: 4/17/2021 |
| McQuatters v. Commissioner , 75 T.C.M. 1909 ( 1998 ) |
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Cite Numbers: 75 T.C.M. 1909, 1998 Tax Ct. Memo LEXIS 90, 1998 T.C. Memo. 88
Docket Number: Tax Ct. Dkt. No. 13260-96, Docket No. 13260-96 Filed: 3/2/1998 Last Modified: 4/17/2021 |