Menu:
Data Month:
- 1247 opinions
- 1140 opinions
- 1043 opinions
- 0944 opinions
- 0842 opinions
- 0753 opinions
- 0656 opinions
- 0547 opinions
- 0439 opinions
- 0355 opinions
- 0262 opinions
- 0148 opinions
| Estate of Artemus D. Davis, Robert D. Davis, Personal Representative v. Commissioner , 110 T.C. 530 ( 1998 ) |
|
Cite Numbers: 110 T.C. No. 35, 110 T.C. 530
Docket Number: Docket 9337-96 Filed: 6/30/1998 Last Modified: 11/14/2024 |
| ESTATE OF DAVIS v. COMMISSIONER , 110 T.C. 530 ( 1998 ) |
|
Cite Numbers: 1998 U.S. Tax Ct. LEXIS 35, 110 T.C. No. 35, 110 T.C. 530
Docket Number: Tax Ct. Dkt. No. 9337-96 Filed: 6/30/1998 Last Modified: 10/19/2024 |
| Laidiaw Transp. v. Commissioner , 75 T.C.M. 2598 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2598, 1998 Tax Ct. Memo LEXIS 230, 1998 T.C. Memo. 232
Docket Number: Tax Ct. Dkt. No. 9361-94. Docket No. 9362-94 Filed: 6/30/1998 Last Modified: 4/17/2021 |
| Podd v. Commissioner , 75 T.C.M. 2575 ( 1998 ) |
|
Cite Numbers: 1998 T.C. Memo. 231, 75 T.C.M. 2575, 1998 Tax Ct. Memo LEXIS 233
Docket Number: Tax Ct. Dkt. No. 20225-93. Docket Nos. 20226-93, 20227-93, 20228-93, 20229-93, 6209-94, 6210-94, 6211-94, 6212-94, 6213-94, 6214-94. Filed: 6/30/1998 Last Modified: 4/18/2021 |
| Thurman v. Commissioner , 75 T.C.M. 2625 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2625, 1998 Tax Ct. Memo LEXIS 231, 1998 T.C. Memo. 233
Docket Number: Tax Ct. Dkt. No. 16537-96 Filed: 6/30/1998 Last Modified: 11/21/2020 |
| El Charro TV Rental v. Commissioner , 75 T.C.M. 2570 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2570, 1998 Tax Ct. Memo LEXIS 225, 1998 T.C. Memo. 229
Docket Number: Tax Ct. Dkt. No. 25467-92 Filed: 6/29/1998 Last Modified: 4/18/2021 |
| ESTATE OF QUICK v. COMMISSIONER , 110 T.C. 440 ( 1998 ) |
|
Cite Numbers: 110 T.C. 440, 1998 U.S. Tax Ct. LEXIS 34, 110 T.C. No. 32
Docket Number: Tax Ct. Dkt. No. 8588-97 Filed: 6/29/1998 Last Modified: 10/19/2024 |
| Estate of Robert W. Quick, Esther P. Quick, Personal Representative, and Esther P. Quick v. Commissioner , 110 T.C. 440 ( 1998 ) |
|
Cite Numbers: 110 T.C. No. 32, 110 T.C. 440
Docket Number: Docket 8588-97 Filed: 6/29/1998 Last Modified: 11/14/2024 |
| First Blood Assocs. v. Commissioner , 75 T.C.M. 2565 ( 1998 ) |
|
Cite Numbers: 1998 T.C. Memo. 228, 75 T.C.M. 2565, 1998 Tax Ct. Memo LEXIS 226
Docket Number: Tax Ct. Dkt. No. 623-92. Docket Nos. 13014-92, 15641-92, 12062-94 Filed: 6/29/1998 Last Modified: 4/18/2021 |
| Frey v. Commissioner , 75 T.C.M. 2546 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2546, 1998 Tax Ct. Memo LEXIS 229, 1998 T.C. Memo. 226
Docket Number: Tax Ct. Dkt. No. 23834-96 Filed: 6/29/1998 Last Modified: 4/18/2021 |
| KORAMBA FARMERS & GRAZIERS NO. 1 v. COMMISSIONER , 110 T.C. 445 ( 1998 ) |
|
Cite Numbers: 110 T.C. 445, 1998 U.S. Tax Ct. LEXIS 33, 110 T.C. No. 33
Docket Number: Tax Ct. Dkt. No. 3679-96. Docket Nos. 3680-96, 3681-96, 3682-96 Filed: 6/29/1998 Last Modified: 10/19/2024 |
| Koramba Farmers & Graziers No. 1, Dean Phillips, Tax Matters Partner v. Commissioner , 110 T.C. 445 ( 1998 ) |
|
Cite Numbers: 110 T.C. No. 33, 110 T.C. 445
Docket Number: Docket 3679-96, 3680—96, 3681-96, 3682-96 Filed: 6/29/1998 Last Modified: 11/14/2024 |
| Norwest Corp. v. Comm'r , 110 T.C. 454 ( 1998 ) |
|
Cite Numbers: 110 T.C. 454, 1998 U.S. Tax Ct. LEXIS 32, 110 T.C. No. 34
Docket Number: Tax Ct. Dkt. No. 13908-92; Docket Nos. 20567-93, 26213-93. Filed: 6/29/1998 Last Modified: 11/14/2024 |
| Norwest Corporation and Subsidiaries v. Commissioner , 110 T.C. No. 34 ( 1998 ) |
|
Cite Numbers: 110 T.C. No. 34
Docket Number: 13908-92, 20567-93, 26213-93 Filed: 6/29/1998 Last Modified: 11/14/2018 |
| Torres v. Commissioner , 75 T.C.M. 2573 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2573, 1998 Tax Ct. Memo LEXIS 227, 1998 T.C. Memo. 230
Docket Number: Tax Ct. Dkt. No. 15735-97 Filed: 6/29/1998 Last Modified: 4/18/2021 |
| Spera v. Commissioner , 75 T.C.M. 2540 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2540, 1998 Tax Ct. Memo LEXIS 253, 1998 T.C. Memo. 225
Docket Number: Tax Ct. Dkt. No. 130-97 Filed: 6/25/1998 Last Modified: 4/17/2021 |
| Guerrero v. Commissioner , 75 T.C.M. 2530 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2530, 1998 Tax Ct. Memo LEXIS 224, 1998 T.C. Memo. 221
Docket Number: Tax Ct. Dkt. No. 23492-97 Filed: 6/24/1998 Last Modified: 11/21/2020 |
| Heitz v. Commissioner , 75 T.C.M. 2522 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2522, 1998 Tax Ct. Memo LEXIS 221, 1998 T.C. Memo. 220
Docket Number: Tax Ct. Dkt. No. 27151-96. Docket No. 27152-96 Filed: 6/24/1998 Last Modified: 11/21/2020 |
| Jim Turin & Sons, Inc. v. Commissioner , 75 T.C.M. 2534 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2534, 1998 Tax Ct. Memo LEXIS 222, 1998 T.C. Memo. 223
Docket Number: Tax Ct. Dkt. No. 17643-96 Filed: 6/24/1998 Last Modified: 4/18/2021 |
| Wright v. Commissioner , 75 T.C.M. 2536 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2536, 1998 Tax Ct. Memo LEXIS 223, 1998 T.C. Memo. 224
Docket Number: Tax Ct. Dkt. No. 273-96 Filed: 6/24/1998 Last Modified: 4/18/2021 |
| Zaal v. Commissioner , 75 T.C.M. 2532 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2532, 1998 Tax Ct. Memo LEXIS 220, 1998 T.C. Memo. 222
Docket Number: Tax Ct. Dkt. No. 10758-97 Filed: 6/24/1998 Last Modified: 11/21/2020 |
| Asher v. Commissioner , 75 T.C.M. 2516 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2516, 1998 Tax Ct. Memo LEXIS 219, 1998 T.C. Memo. 219
Docket Number: Tax Ct. Dkt. No. 6570-95 Filed: 6/23/1998 Last Modified: 4/17/2021 |
| Frederick J. and Ruth Wuebker v. Commissioner , 110 T.C. No. 31 ( 1998 ) |
|
Cite Numbers: 110 T.C. No. 31
Docket Number: 11472-96 Filed: 6/23/1998 Last Modified: 11/14/2018 |
| WUEBKER v. COMMISSIONER , 110 T.C. 431 ( 1998 ) |
|
Cite Numbers: 110 T.C. 431, 1998 U.S. Tax Ct. LEXIS 31, 110 T.C. No. 31
Docket Number: Tax Ct. Dkt. No. 11472-96 Filed: 6/23/1998 Last Modified: 11/14/2024 |
| Langworthy v. Commissioner , 75 T.C.M. 2501 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2501, 1998 Tax Ct. Memo LEXIS 218, 1998 T.C. Memo. 218
Docket Number: Tax Ct. Dkt. No. 13395-96 Filed: 6/22/1998 Last Modified: 11/20/2020 |
| Nauman v. Commissioner , 75 T.C.M. 2497 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2497, 1998 Tax Ct. Memo LEXIS 217, 1998 T.C. Memo. 217
Docket Number: Tax Ct. Dkt. No. 10661-96 Filed: 6/22/1998 Last Modified: 4/18/2021 |
| Payne v. Commissioner , 75 T.C.M. 2548 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2548, 1998 Tax Ct. Memo LEXIS 228, 1998 T.C. Memo. 227
Docket Number: Tax Ct. Dkt. No. 980-95, Docket No. 26812-95 Filed: 6/19/1998 Last Modified: 4/17/2021 |
| FMR Corp. and Subsidiaries v. Commissioner , 110 T.C. No. 30 ( 1998 ) |
|
Cite Numbers: 110 T.C. No. 30
Docket Number: 15711-94 Filed: 6/18/1998 Last Modified: 11/14/2018 |
| FMR CORP. v. COMMISSIONER , 110 T.C. 402 ( 1998 ) |
|
Cite Numbers: 1998 U.S. Tax Ct. LEXIS 30, 110 T.C. No. 30, 110 T.C. 402
Docket Number: Tax Ct. Dkt. No. 15711-94 Filed: 6/18/1998 Last Modified: 11/14/2024 |
| Cinema '85 v. Commissioner , 75 T.C.M. 2477 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2477, 1998 Tax Ct. Memo LEXIS 215, 1998 T.C. Memo. 213
Docket Number: Tax Ct. Dkt. No. 4432-92 Filed: 6/17/1998 Last Modified: 4/18/2021 |
| Estate of Cullison v. Commissioner , 75 T.C.M. 2490 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2490, 1998 Tax Ct. Memo LEXIS 216, 1998 T.C. Memo. 216
Docket Number: Tax Ct. Dkt. No. 11573-96 Filed: 6/17/1998 Last Modified: 11/21/2020 |
| Koenig v. Commissioner , 75 T.C.M. 2484 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2484, 1998 Tax Ct. Memo LEXIS 214, 1998 T.C. Memo. 215
Docket Number: Tax Ct. Dkt. No. 1468-96 Filed: 6/17/1998 Last Modified: 11/21/2020 |
| Thompson v. Commissioner , 75 T.C.M. 2481 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2481, 1998 Tax Ct. Memo LEXIS 213, 1998 T.C. Memo. 214
Docket Number: Tax Ct. Dkt. No. 4702-97 Filed: 6/17/1998 Last Modified: 4/18/2021 |
| Battikhi v. Commissioner , 75 T.C.M. 2464 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2464, 1998 Tax Ct. Memo LEXIS 211, 1998 T.C. Memo. 208
Docket Number: Tax Ct. Dkt. No. 26471-96 Filed: 6/16/1998 Last Modified: 4/18/2021 |
| Blanton v. Commissioner , 75 T.C.M. 2470 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2470, 1998 Tax Ct. Memo LEXIS 208, 1998 T.C. Memo. 211
Docket Number: Tax Ct. Dkt. No. 22687-96 Filed: 6/16/1998 Last Modified: 4/18/2021 |
| Hanna & Assocs., P.C. v. Commissioner , 75 T.C.M. 2468 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2468, 1998 Tax Ct. Memo LEXIS 212, 1998 T.C. Memo. 210
Docket Number: Tax Ct. Dkt. No. 10734-97 Filed: 6/16/1998 Last Modified: 4/17/2021 |
| Maloney v. Commissioner , 75 T.C.M. 2466 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2466, 1998 Tax Ct. Memo LEXIS 210, 1998 T.C. Memo. 209
Docket Number: Tax Ct. Dkt. No. 4421-96 Filed: 6/16/1998 Last Modified: 4/18/2021 |
| Smith v. Commissioner , 75 T.C.M. 2475 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2475, 1998 Tax Ct. Memo LEXIS 209, 1998 T.C. Memo. 212
Docket Number: Tax Ct. Dkt. No. 26101-96 Filed: 6/16/1998 Last Modified: 4/18/2021 |
| Bundridge v. Commissioner , 75 T.C.M. 2452 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2452, 1998 Tax Ct. Memo LEXIS 207, 1998 T.C. Memo. 206
Docket Number: Tax Ct. Dkt. No. 20355-95 Filed: 6/15/1998 Last Modified: 4/17/2021 |
| Estate of Dorothy Walsh, Charles E. Walsh, Personal Respresentative v. Commissioner , 110 T.C. 393 ( 1998 ) |
|
Cite Numbers: 110 T.C. No. 29, 110 T.C. 393
Docket Number: Docket 15150-97 Filed: 6/15/1998 Last Modified: 11/14/2024 |
| ESTATE OF WALSH v. COMMISSIONER , 110 T.C. 393 ( 1998 ) |
|
Cite Numbers: 110 T.C. 393, 1998 U.S. Tax Ct. LEXIS 29, 110 T.C. No. 29
Docket Number: Tax Ct. Dkt. No. 15150-97 Filed: 6/15/1998 Last Modified: 10/19/2024 |
| Harrell v. Commissioner , 75 T.C.M. 2458 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2458, 1998 Tax Ct. Memo LEXIS 206, 1998 T.C. Memo. 207
Docket Number: Tax Ct. Dkt. No. 7339-95 Filed: 6/15/1998 Last Modified: 4/18/2021 |
| UNION CARBIDE CORP. v. COMMISSIONER , 110 T.C. 375 ( 1998 ) |
|
Cite Numbers: 110 T.C. 375, 1998 U.S. Tax Ct. LEXIS 28, 110 T.C. No. 28
Docket Number: Tax Ct. Dkt. No. 3501-94 Filed: 6/15/1998 Last Modified: 10/19/2024 |
| Union Carbide Corporation and Subsidiaries v. Commissioner , 110 T.C. 375 ( 1998 ) |
|
Cite Numbers: 110 T.C. No. 28, 110 T.C. 375
Docket Number: Docket 3501-94 Filed: 6/15/1998 Last Modified: 11/14/2024 |
| Rinehart v. Commissioner , 75 T.C.M. 2449 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2449, 1998 Tax Ct. Memo LEXIS 205, 1998 T.C. Memo. 205
Docket Number: Tax Ct. Dkt. No. 26402-96 Filed: 6/11/1998 Last Modified: 4/17/2021 |
| Crocker v. Commissioner , 75 T.C.M. 2414 ( 1998 ) |
|
Cite Numbers: 1998 T.C. Memo. 204, 75 T.C.M. 2414, 1998 Tax Ct. Memo LEXIS 204
Docket Number: Tax Ct. Dkt. No. 11020-94. Docket No. 11022-94, 11985-94, 11986-94. Filed: 6/8/1998 Last Modified: 4/18/2021 |
| Kukin v. Comm'r , 1998 Tax Ct. Memo LEXIS 466 ( 1998 ) |
|
Cite Numbers: 1998 Tax Ct. Memo LEXIS 466
Docket Number: Docket No. 15050-97 Filed: 6/8/1998 Last Modified: 11/20/2020 |
| PNC Bancorp, Inc. Successor to First National Pennsylvania Corporation v. Commissioner , 110 T.C. No. 27 ( 1998 ) |
|
Cite Numbers: 110 T.C. No. 27
Docket Number: 16002-95, 16003-95, 16109-96, 16110-96 Filed: 6/8/1998 Last Modified: 11/14/2018 |
| PNC Bancorp, Inc. v. Commissioner , 110 T.C. 349 ( 1998 ) |
|
Cite Numbers: 110 T.C. 349, 1998 U.S. Tax Ct. LEXIS 27, 110 T.C. No. 27
Docket Number: Tax Ct. Dkt. No. 16002-95. Docket No. 16003-95, 16109-96, 16110-96 Filed: 6/8/1998 Last Modified: 11/14/2024 |
| Garcia v. Commissioner , 75 T.C.M. 2405 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2405, 1998 Tax Ct. Memo LEXIS 203, 1998 T.C. Memo. 203
Docket Number: Tax Ct. Dkt. No. 21532-95 Filed: 6/3/1998 Last Modified: 11/21/2020 |
| Albert Lemishow v. Commissioner , 110 T.C. No. 26 ( 1998 ) |
|
Cite Numbers: 110 T.C. No. 26
Docket Number: 18744-96 Filed: 6/2/1998 Last Modified: 11/14/2018 |
| Brumlik v. Commissioner , 75 T.C.M. 2401 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2401, 1998 Tax Ct. Memo LEXIS 202, 1998 T.C. Memo. 201
Docket Number: Tax Ct. Dkt. No. 21393-90. Docket No. 21394-90 Filed: 6/2/1998 Last Modified: 4/18/2021 |
| JRJ Express Inc. v. Commissioner , 75 T.C.M. 2397 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2397, 1998 Tax Ct. Memo LEXIS 200, 1998 T.C. Memo. 200
Docket Number: Tax Ct. Dkt. No. 21439-96 Filed: 6/2/1998 Last Modified: 4/18/2021 |
| Kieffer v. Commissioner , 75 T.C.M. 2403 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2403, 1998 Tax Ct. Memo LEXIS 201, 1998 T.C. Memo. 202
Docket Number: Tax Ct. Dkt. No. 9404-96 Filed: 6/2/1998 Last Modified: 4/17/2021 |
| Lemishow v. Commissioner , 110 T.C. 346 ( 1998 ) |
|
Cite Numbers: 110 T.C. 346, 1998 U.S. Tax Ct. LEXIS 26, 110 T.C. No. 26
Docket Number: Tax Ct. Dkt. No. 18744-96 Filed: 6/2/1998 Last Modified: 11/14/2024 |
| Martinez v. Commissioner , 75 T.C.M. 2394 ( 1998 ) |
|
Cite Numbers: 75 T.C.M. 2394, 1998 Tax Ct. Memo LEXIS 199, 1998 T.C. Memo. 199
Docket Number: Tax Ct. Dkt. No. 19887-95 Filed: 6/1/1998 Last Modified: 11/20/2020 |