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Data Month:
- 1242 opinions
- 1143 opinions
- 1038 opinions
- 0943 opinions
- 0874 opinions
- 0737 opinions
- 0643 opinions
- 0546 opinions
- 0441 opinions
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- 0134 opinions
| Dixon v. Commissioner , 79 T.C.M. 1803 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1803, 2000 Tax Ct. Memo LEXIS 133, 2000 T.C. Memo. 116
Docket Number: No. 9382-83 Filed: 3/31/2000 Last Modified: 4/18/2021 |
| Gam v. Commissioner , 79 T.C.M. 1798 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1798, 2000 Tax Ct. Memo LEXIS 132, 2000 T.C. Memo. 115
Docket Number: No. 13223-98 Filed: 3/31/2000 Last Modified: 4/18/2021 |
| Von Euw & L.J. Nunes Trucking, Inc. v. Commissioner , 79 T.C.M. 1793 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1793, 2000 Tax Ct. Memo LEXIS 131, 2000 T.C. Memo. 114
Docket Number: No. 17599-97 Filed: 3/31/2000 Last Modified: 11/20/2020 |
| Adair v. Commissioner , 79 T.C.M. 1783 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1783, 2000 Tax Ct. Memo LEXIS 124, 2000 T.C. Memo. 110
Docket Number: No. 12103-97; No. 20465-97 Filed: 3/30/2000 Last Modified: 4/17/2021 |
| Earthquake Sound Corp. v. Commissioner , 79 T.C.M. 1790 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1790, 2000 Tax Ct. Memo LEXIS 126, 2000 T.C. Memo. 112
Docket Number: No. 17551-98 Filed: 3/30/2000 Last Modified: 4/17/2021 |
| Houser v. Commissioner , 79 T.C.M. 1787 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1787, 2000 Tax Ct. Memo LEXIS 125, 2000 T.C. Memo. 111
Docket Number: No. 13202-97; No. 20120-97 Filed: 3/30/2000 Last Modified: 4/17/2021 |
| RACMP Enterprises, Inc. v. Commissioner , 114 T.C. No. 16 ( 2000 ) |
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Cite Numbers: 114 T.C. No. 16
Docket Number: 23954-97 Filed: 3/30/2000 Last Modified: 11/14/2018 |
| RACMP Enters. v. Commissioner , 114 T.C. 211 ( 2000 ) |
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Cite Numbers: 114 T.C. 211, 2000 U.S. Tax Ct. LEXIS 21, 114 T.C. No. 16
Docket Number: No. 23954-97 Filed: 3/30/2000 Last Modified: 11/14/2024 |
| Smathers v. Commissioner , 79 T.C.M. 1791 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1791, 2000 Tax Ct. Memo LEXIS 127, 2000 T.C. Memo. 113
Docket Number: No. 5425-98 Filed: 3/30/2000 Last Modified: 4/17/2021 |
| Berry v. Commissioner , 79 T.C.M. 1776 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1776, 2000 Tax Ct. Memo LEXIS 123, 2000 T.C. Memo. 109
Docket Number: No. 1119-98 Filed: 3/29/2000 Last Modified: 4/17/2021 |
| Charles E. and Sherrie R. Strange v. Commissioner , 114 T.C. No. 15 ( 2000 ) |
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Cite Numbers: 114 T.C. No. 15
Docket Number: 8602-98 Filed: 3/29/2000 Last Modified: 11/14/2018 |
| Rosenberg v. Commissioner , 79 T.C.M. 1769 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1769, 2000 Tax Ct. Memo LEXIS 128, 2000 T.C. Memo. 108
Docket Number: No. 8299-98 Filed: 3/29/2000 Last Modified: 4/18/2021 |
| Strange v. Commissioner , 114 T.C. 206 ( 2000 ) |
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Cite Numbers: 114 T.C. 206, 2000 U.S. Tax Ct. LEXIS 22, 114 T.C. No. 15, 145 Oil & Gas Rep. 187
Docket Number: No. 8602-98 Filed: 3/29/2000 Last Modified: 11/14/2024 |
| Briggsdaniels v. Commissioner , 79 T.C.M. 1758 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1758, 2000 Tax Ct. Memo LEXIS 118, 2000 T.C. Memo. 105
Docket Number: No. 13657-98 Filed: 3/28/2000 Last Modified: 4/17/2021 |
| Guaderrama v. Commissioner , 79 T.C.M. 1752 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1752, 2000 Tax Ct. Memo LEXIS 120, 2000 T.C. Memo. 104
Docket Number: No. 16255-97; No. 20939-97 Filed: 3/28/2000 Last Modified: 4/18/2021 |
| Kosonen v. Commissioner , 79 T.C.M. 1765 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1765, 2000 Tax Ct. Memo LEXIS 121, 2000 T.C. Memo. 107
Docket Number: No. 4259-98 Filed: 3/28/2000 Last Modified: 11/20/2020 |
| Noons v. Commissioner , 79 T.C.M. 1761 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1761, 2000 Tax Ct. Memo LEXIS 119, 2000 T.C. Memo. 106
Docket Number: No. 11163-98 Filed: 3/28/2000 Last Modified: 11/20/2020 |
| Sutherland Lumber-Southwest, Inc. v. Commissioner , 114 T.C. 197 ( 2000 ) |
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Cite Numbers: 114 T.C. 197, 2000 U.S. Tax Ct. LEXIS 17, 114 T.C. No. 14, 24 Employee Benefits Cas. (BNA) 2358
Docket Number: No. 23936-97 Filed: 3/28/2000 Last Modified: 11/14/2024 |
| Sutherland Lumber-Southwest, Inc. v. Commissioner , 114 T.C. No. 14 ( 2000 ) |
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Cite Numbers: 114 T.C. No. 14
Docket Number: 23936-97 Filed: 3/28/2000 Last Modified: 11/14/2018 |
| Davis v. Commissioner , 79 T.C.M. 1730 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1730, 2000 Tax Ct. Memo LEXIS 117, 2000 T.C. Memo. 101
Docket Number: No. 7691-98 Filed: 3/27/2000 Last Modified: 11/20/2020 |
| Laguaite v. Commissioner , 79 T.C.M. 1750 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1750, 2000 Tax Ct. Memo LEXIS 115, 2000 T.C. Memo. 103
Docket Number: No. 23516-97 Filed: 3/27/2000 Last Modified: 4/17/2021 |
| Normandie Metal Fabricators, Inc. v. Commissioner , 79 T.C.M. 1738 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1738, 2000 Tax Ct. Memo LEXIS 116, 2000 T.C. Memo. 102
Docket Number: No. 2526-98 Filed: 3/27/2000 Last Modified: 4/18/2021 |
| Cheryl J. Miller v. Commissioner , 114 T.C. No. 13 ( 2000 ) |
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Cite Numbers: 114 T.C. No. 13
Docket Number: 8094-97, 8158-97 Filed: 3/24/2000 Last Modified: 11/14/2018 |
| Hollen v. Commissioner , 79 T.C.M. 1719 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1719, 2000 Tax Ct. Memo LEXIS 114, 2000 T.C. Memo. 99
Docket Number: No. 5586-97 Filed: 3/24/2000 Last Modified: 4/18/2021 |
| Miller v. Commissioner , 114 T.C. 184 ( 2000 ) |
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Cite Numbers: 114 T.C. 184, 2000 U.S. Tax Ct. LEXIS 16, 114 T.C. No. 13
Docket Number: No. 8094-97; No. 8158-97 Filed: 3/24/2000 Last Modified: 11/14/2024 |
| Robertson v. Commissioner , 79 T.C.M. 1725 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1725, 2000 Tax Ct. Memo LEXIS 113, 2000 T.C. Memo. 100
Docket Number: No. 9183-98 Filed: 3/24/2000 Last Modified: 11/21/2020 |
| Bland v. Commissioner , 79 T.C.M. 1619 ( 2000 ) |
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Cite Numbers: 2000 T.C. Memo. 98, 79 T.C.M. 1619, 2000 Tax Ct. Memo LEXIS 112, 24 Employee Benefits Cas. (BNA) 2629
Docket Number: No. 24846-97 Filed: 3/22/2000 Last Modified: 11/21/2020 |
| Avula v. Commissioner , 79 T.C.M. 1711 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1711, 2000 Tax Ct. Memo LEXIS 110, 2000 T.C. Memo. 97
Docket Number: No. 8084-98 Filed: 3/21/2000 Last Modified: 11/21/2020 |
| Estes v. Commissioner , 79 T.C.M. 1707 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1707, 2000 Tax Ct. Memo LEXIS 111, 2000 T.C. Memo. 96
Docket Number: No. 10493-98 Filed: 3/21/2000 Last Modified: 11/20/2020 |
| Metelski v. Commissioner , 79 T.C.M. 1705 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1705, 2000 Tax Ct. Memo LEXIS 109, 2000 T.C. Memo. 95
Docket Number: No. 12307-98 Filed: 3/21/2000 Last Modified: 4/17/2021 |
| Gow v. Commissioner , 79 T.C.M. 1680 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1680, 2000 Tax Ct. Memo LEXIS 108, 2000 T.C. Memo. 93
Docket Number: No. 25651-96 Filed: 3/20/2000 Last Modified: 4/18/2021 |
| Leventhal v. Commissioner , 79 T.C.M. 1670 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1670, 2000 Tax Ct. Memo LEXIS 106, 2000 T.C. Memo. 92
Docket Number: No. 24439-95; No. 26613-95 Filed: 3/20/2000 Last Modified: 11/20/2020 |
| Strasburg v. Commissioner , 79 T.C.M. 1697 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1697, 2000 Tax Ct. Memo LEXIS 107, 2000 T.C. Memo. 94
Docket Number: No. 1953-98 Filed: 3/20/2000 Last Modified: 11/21/2020 |
| Goza v. Commissioner , 114 T.C. 176 ( 2000 ) |
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Cite Numbers: 2000 U.S. Tax Ct. LEXIS 19, 114 T.C. No. 12, 114 T.C. 176
Docket Number: No. 15444-99L Filed: 3/17/2000 Last Modified: 11/14/2024 |
| Howard Goza v. Commissioner , 114 T.C. No. 12 ( 2000 ) |
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Cite Numbers: 114 T.C. No. 12
Docket Number: 15444-99L Filed: 3/17/2000 Last Modified: 11/14/2018 |
| Janet N. Moore v. Commissioner , 114 T.C. No. 11 ( 2000 ) |
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Cite Numbers: 114 T.C. No. 11
Docket Number: 16440-99L Filed: 3/17/2000 Last Modified: 11/14/2018 |
| Moore v. Commissioner , 114 T.C. 171 ( 2000 ) |
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Cite Numbers: 114 T.C. 171, 2000 U.S. Tax Ct. LEXIS 20, 114 T.C. No. 11
Docket Number: No. 16440-99L Filed: 3/17/2000 Last Modified: 11/14/2024 |
| Estate of Cavett v. Commissioner , 79 T.C.M. 1662 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1662, 2000 Tax Ct. Memo LEXIS 105, 2000 T.C. Memo. 91
Docket Number: No. 21702-96, 21735-96 Filed: 3/15/2000 Last Modified: 11/20/2020 |
| Enyart v. Commissioner , 79 T.C.M. 1656 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1656, 2000 Tax Ct. Memo LEXIS 101, 2000 T.C. Memo. 90
Docket Number: No. 4336-98 Filed: 3/14/2000 Last Modified: 11/21/2020 |
| Sprankle v. Commissioner , 79 T.C.M. 1654 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1654, 2000 Tax Ct. Memo LEXIS 104, 2000 T.C. Memo. 89
Docket Number: No. 9910-99 Filed: 3/14/2000 Last Modified: 4/17/2021 |
| Strickland v. Commissioner , 79 T.C.M. 1647 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1647, 2000 Tax Ct. Memo LEXIS 102, 2000 T.C. Memo. 86
Docket Number: No. 9799-95 Filed: 3/14/2000 Last Modified: 4/18/2021 |
| Wong v. Commissioner , 79 T.C.M. 1652 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1652, 2000 Tax Ct. Memo LEXIS 103, 2000 T.C. Memo. 88
Docket Number: No. 6918-99 Filed: 3/14/2000 Last Modified: 4/17/2021 |
| Zack v. Commissioner , 79 T.C.M. 1649 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1649, 2000 Tax Ct. Memo LEXIS 100, 2000 T.C. Memo. 87
Docket Number: No. 7825-94 Filed: 3/14/2000 Last Modified: 11/20/2020 |
| Heckaman v. Commissioner , 79 T.C.M. 1643 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1643, 2000 Tax Ct. Memo LEXIS 98, 2000 T.C. Memo. 85
Docket Number: No. 5829-99 Filed: 3/13/2000 Last Modified: 4/18/2021 |
| Kim v. Commissioner , 79 T.C.M. 1637 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1637, 2000 Tax Ct. Memo LEXIS 97, 2000 T.C. Memo. 83
Docket Number: No. 12880-98 Filed: 3/13/2000 Last Modified: 11/20/2020 |
| Kramer v. Commissioner , 79 T.C.M. 1642 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1642, 2000 Tax Ct. Memo LEXIS 99, 2000 T.C. Memo. 84
Docket Number: No. 1332-99 Filed: 3/13/2000 Last Modified: 4/18/2021 |
| Catalano v. Commissioner , 79 T.C.M. 1632 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1632, 2000 Tax Ct. Memo LEXIS 91, 2000 T.C. Memo. 82
Docket Number: No. 12837-98 Filed: 3/9/2000 Last Modified: 4/17/2021 |
| Gorgie v. Commissioner , 79 T.C.M. 1628 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1628, 2000 Tax Ct. Memo LEXIS 93, 2000 T.C. Memo. 80
Docket Number: No. 20572-98 Filed: 3/9/2000 Last Modified: 4/18/2021 |
| White v. Commissioner , 79 T.C.M. 1631 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1631, 2000 Tax Ct. Memo LEXIS 92, 2000 T.C. Memo. 81
Docket Number: No. 3998-98 Filed: 3/9/2000 Last Modified: 11/20/2020 |
| Fulcrum Fin. v. Commissioner , 2000 U.S. Tax Ct. LEXIS 70 ( 2000 ) |
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Cite Numbers: 2000 U.S. Tax Ct. LEXIS 70
Docket Number: Docket No. 3944-96 Filed: 3/8/2000 Last Modified: 11/21/2020 |
| Karen Y. Nielsen v. Commissioner , 114 T.C. No. 10 ( 2000 ) |
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Cite Numbers: 114 T.C. No. 10
Docket Number: 1435-98 Filed: 3/8/2000 Last Modified: 11/14/2018 |
| Nielsen v. Commissioner , 114 T.C. 159 ( 2000 ) |
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Cite Numbers: 114 T.C. 159, 2000 U.S. Tax Ct. LEXIS 14, 114 T.C. No. 10
Docket Number: No. 1435-98 Filed: 3/8/2000 Last Modified: 11/14/2024 |
| Hadsell v. Comm'r , 79 T.C.M. 1622 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1622, 2000 Tax Ct. Memo LEXIS 89, 2000 T.C. Memo. 79
Docket Number: No. 2423-93 Filed: 3/7/2000 Last Modified: 11/20/2020 |
| Hart v. Commissioner , 79 T.C.M. 53787 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 53787, 2000 Tax Ct. Memo LEXIS 90, 2000 T.C. Memo. 78
Docket Number: No. 10398-98; No. 16155-98 Filed: 3/7/2000 Last Modified: 11/20/2020 |
| Visco v. Commissioner , 79 T.C.M. 1613 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1613, 2000 Tax Ct. Memo LEXIS 88, 2000 T.C. Memo. 77
Docket Number: No. 23336-97 Filed: 3/7/2000 Last Modified: 4/18/2021 |
| Bmc Software Inc. v. Comm'r , 2000 Tax Ct. Memo LEXIS 467 ( 2000 ) |
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Cite Numbers: 2000 Tax Ct. Memo LEXIS 467
Docket Number: No. 2671-00 Filed: 3/6/2000 Last Modified: 11/20/2020 |
| Brannon v. Commissioner , 79 T.C.M. 1610 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1610, 2000 Tax Ct. Memo LEXIS 84, 2000 T.C. Memo. 76
Docket Number: No. 22025-97 Filed: 3/6/2000 Last Modified: 4/18/2021 |
| Banana Moon Trust v. Commissioner , 79 T.C.M. 1601 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1601, 2000 Tax Ct. Memo LEXIS 80, 2000 T.C. Memo. 73
Docket Number: No. 514-99 Filed: 3/3/2000 Last Modified: 4/17/2021 |
| Bull Holdings v. Commissioner , 79 T.C.M. 1607 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1607, 2000 Tax Ct. Memo LEXIS 82, 2000 T.C. Memo. 75
Docket Number: No. 446-99 Filed: 3/3/2000 Last Modified: 4/17/2021 |
| Hazam v. Commissioner , 79 T.C.M. 1597 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1597, 2000 Tax Ct. Memo LEXIS 77, 2000 T.C. Memo. 71
Docket Number: No. 3826-99; No. 4114-99 Filed: 3/3/2000 Last Modified: 4/17/2021 |
| Jeff Burger Prods., Inc. v. Commissioner , 79 T.C.M. 1598 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1598, 2000 Tax Ct. Memo LEXIS 79, 2000 T.C. Memo. 72
Docket Number: No. 513-99 Filed: 3/3/2000 Last Modified: 4/17/2021 |
| Legal-Ease v. Commissioner , 79 T.C.M. 1604 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1604, 2000 Tax Ct. Memo LEXIS 81, 2000 T.C. Memo. 74
Docket Number: No. 564-99 Filed: 3/3/2000 Last Modified: 4/17/2021 |
| Mann v. Commissioner , 79 T.C.M. 1595 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1595, 2000 Tax Ct. Memo LEXIS 78, 2000 T.C. Memo. 70
Docket Number: No. 17895-97 Filed: 3/3/2000 Last Modified: 4/18/2021 |
| Ahadpour v. Commissioner , 79 T.C.M. 1583 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1583, 2000 Tax Ct. Memo LEXIS 74, 2000 T.C. Memo. 68
Docket Number: No. 4843-96 Filed: 3/2/2000 Last Modified: 4/18/2021 |
| Chicago Mercantile Exch. v. Commissioner , 79 T.C.M. 1581 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1581, 2000 Tax Ct. Memo LEXIS 75, 2000 T.C. Memo. 67
Docket Number: No. 8984-95; No. 16082-95 Filed: 3/2/2000 Last Modified: 4/17/2021 |
| Falstone v. Commissioner , 79 T.C.M. 1593 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1593, 2000 Tax Ct. Memo LEXIS 76, 2000 T.C. Memo. 69
Docket Number: No. 2206-88 Filed: 3/2/2000 Last Modified: 11/20/2020 |
| Espinosa v. Commissioner , 79 T.C.M. 1574 ( 2000 ) |
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Cite Numbers: 79 T.C.M. 1574, 2000 Tax Ct. Memo LEXIS 73, 2000 T.C. Memo. 66
Docket Number: No. 20338-97 Filed: 3/1/2000 Last Modified: 11/21/2020 |
| Estate of Charles E. Reichardt v. Commissioner , 114 T.C. No. 9 ( 2000 ) |
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Cite Numbers: 114 T.C. No. 9
Docket Number: 1224-98 Filed: 3/1/2000 Last Modified: 11/14/2018 |
| Estate of Reichardt v. Commissioner , 114 T.C. 144 ( 2000 ) |
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Cite Numbers: 2000 U.S. Tax Ct. LEXIS 8, 114 T.C. No. 9, 114 T.C. 144
Docket Number: No. 1224-98 Filed: 3/1/2000 Last Modified: 11/14/2024 |
| Stephen W. Williams v. Commissioner , 114 T.C. No. 8 ( 2000 ) |
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Cite Numbers: 114 T.C. No. 8
Docket Number: 23179-97 Filed: 3/1/2000 Last Modified: 11/14/2018 |
| Williams v. Commissioner , 114 T.C. 136 ( 2000 ) |
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Cite Numbers: 114 T.C. 136, 2000 U.S. Tax Ct. LEXIS 9, 114 T.C. No. 8
Docket Number: No. 23179-97 Filed: 3/1/2000 Last Modified: 11/14/2024 |