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Data Month:
- 1246 opinions
- 1137 opinions
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| BUCHSBAUM v. COMMISSIONER , 2002 Tax Ct. Memo LEXIS 142 ( 2002 ) |
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Cite Numbers: 2002 Tax Ct. Memo LEXIS 142, 2002 T.C. Memo. 138
Docket Number: No. 5379-98 Filed: 5/31/2002 Last Modified: 4/17/2021 |
| COOPER v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 63 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 65, 2002 Tax Ct. Summary LEXIS 63
Docket Number: No. 23764-97S Filed: 5/31/2002 Last Modified: 4/18/2021 |
| Ewing v. Commissioner , 118 T.C. 494 ( 2002 ) |
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Cite Numbers: 2002 U.S. Tax Ct. LEXIS 30, 118 T.C. No. 31, 118 T.C. 494
Docket Number: No. 1940-01 Filed: 5/31/2002 Last Modified: 10/19/2024 |
| Gwendolyn A. Ewing v. Commissioner , 118 T.C. No. 31 ( 2002 ) |
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Cite Numbers: 118 T.C. No. 31
Docket Number: 1940-01 Filed: 5/31/2002 Last Modified: 11/14/2018 |
| LaRUE v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 64 ( 2002 ) |
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Cite Numbers: 2002 Tax Ct. Summary LEXIS 64, 2002 T.C. Summary Opinion 63
Docket Number: No. 5255-01S Filed: 5/31/2002 Last Modified: 4/18/2021 |
| Magana v. Comm'r , 118 T.C. 488 ( 2002 ) |
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Cite Numbers: 118 T.C. 488, 2002 U.S. Tax Ct. LEXIS 31, 118 T.C. No. 30
Docket Number: No. 10306-00L Filed: 5/31/2002 Last Modified: 10/19/2024 |
| NORTON v. COMMISSIONER , 2002 Tax Ct. Memo LEXIS 141 ( 2002 ) |
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Cite Numbers: 2002 Tax Ct. Memo LEXIS 141, 2002 T.C. Memo. 137
Docket Number: No. 6084-99; No. 6085-99; No. 6086-99; No. 15498-99; No. 15499-99 Filed: 5/31/2002 Last Modified: 4/17/2021 |
| Raymond B. Magana v. Commissioner , 118 T.C. No. 30 ( 2002 ) |
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Cite Numbers: 118 T.C. No. 30
Docket Number: 10306-00L Filed: 5/31/2002 Last Modified: 11/14/2018 |
| ROWE v. COMMISSIONER , 2002 Tax Ct. Memo LEXIS 144 ( 2002 ) |
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Cite Numbers: 2002 T.C. Memo. 136, 2002 Tax Ct. Memo LEXIS 144
Docket Number: No. 20890-93; No. 21346-94 Filed: 5/31/2002 Last Modified: 4/17/2021 |
| STEWART v. COMMISSIONER , 2002 Tax Ct. Memo LEXIS 143 ( 2002 ) |
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Cite Numbers: 2002 T.C. Memo. 139, 2002 Tax Ct. Memo LEXIS 143
Docket Number: No. 12947-00 Filed: 5/31/2002 Last Modified: 4/18/2021 |
| VALDEZ v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 65 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 64, 2002 Tax Ct. Summary LEXIS 65
Docket Number: No. 3053-01S Filed: 5/31/2002 Last Modified: 4/17/2021 |
| Biehl v. Comm'r , 118 T.C. 467 ( 2002 ) |
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Cite Numbers: 118 T.C. 467, 2002 U.S. Tax Ct. LEXIS 29, 118 T.C. No. 29
Docket Number: No. 422-00 Filed: 5/30/2002 Last Modified: 10/19/2024 |
| COLEMAN v. COMMISSIONER , 83 T.C.M. 1748 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1748, 2002 Tax Ct. Memo LEXIS 139, 2002 T.C. Memo. 132
Docket Number: No. 5995-01L Filed: 5/30/2002 Last Modified: 11/21/2020 |
| Ervin v. Commissioner , 83 T.C.M. 1753 ( 2002 ) |
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Cite Numbers: 2002 T.C. Memo. 134, 83 T.C.M. 1753, 2002 Tax Ct. Memo LEXIS 137
Docket Number: No. 22079-97; No. 22080-79; No. 22081-97 Filed: 5/30/2002 Last Modified: 11/20/2020 |
| Frank and Barbara Biehl v. Commissioner ( 2002 ) |
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Docket Number: 422-00
Filed: 5/30/2002 Last Modified: 11/14/2018 |
| NEWMAN v. COMMISSIONER , 83 T.C.M. 1757 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1757, 2002 Tax Ct. Memo LEXIS 138, 2002 T.C. Memo. 135
Docket Number: No. 5695-01L Filed: 5/30/2002 Last Modified: 11/20/2020 |
| VANSTONE v. COMMISSIONER , 83 T.C.M. 1751 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1751, 2002 Tax Ct. Memo LEXIS 140, 2002 T.C. Memo. 133
Docket Number: No. 16335-99 Filed: 5/30/2002 Last Modified: 11/20/2020 |
| WATERS v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 62 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 62, 2002 Tax Ct. Summary LEXIS 62
Docket Number: No. 11643-00S Filed: 5/30/2002 Last Modified: 4/18/2021 |
| Baas v. Comm'r , 83 T.C.M. 1744 ( 2002 ) |
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Cite Numbers: 2002 T.C. Memo. 130, 83 T.C.M. 1744, 2002 Tax Ct. Memo LEXIS 134, 28 Employee Benefits Cas. (BNA) 2163
Docket Number: No. 5051-99 Filed: 5/29/2002 Last Modified: 4/18/2021 |
| Baker v. Comm'r , 118 T.C. 452 ( 2002 ) |
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Cite Numbers: 118 T.C. 452, 2002 U.S. Tax Ct. LEXIS 28, 118 T.C. No. 28
Docket Number: No. 599-00 Filed: 5/29/2002 Last Modified: 10/19/2024 |
| OLDE RALEIGH REALTY CORP. v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 61 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 61, 2002 Tax Ct. Summary LEXIS 61
Docket Number: No. 1674-00S Filed: 5/29/2002 Last Modified: 4/18/2021 |
| Schulman v. Comm'r , 83 T.C.M. 1738 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1738, 2002 Tax Ct. Memo LEXIS 136, 2002 T.C. Memo. 129
Docket Number: No. 9567-01L Filed: 5/29/2002 Last Modified: 4/18/2021 |
| SULLIVAN v. COMMISSIONER , 83 T.C.M. 1746 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1746, 2002 Tax Ct. Memo LEXIS 135, 2002 T.C. Memo. 131
Docket Number: No. 7240-01 Filed: 5/29/2002 Last Modified: 11/21/2020 |
| Warren L. Baker, Jr. and Dorris J. Baker v. Commissioner , 118 T.C. No. 28 ( 2002 ) |
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Cite Numbers: 118 T.C. No. 28
Docket Number: 599-00 Filed: 5/29/2002 Last Modified: 11/14/2018 |
| BARAJAS v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 58 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 59, 2002 Tax Ct. Summary LEXIS 58
Docket Number: No. 6071-01S Filed: 5/28/2002 Last Modified: 11/21/2020 |
| Goodfellow v. Comm'r , 83 T.C.M. 1733 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1733, 2002 Tax Ct. Memo LEXIS 133, 2002 T.C. Memo. 128
Docket Number: No. 8469-00 Filed: 5/28/2002 Last Modified: 4/18/2021 |
| HARRINGTON v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 60 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 58, 2002 Tax Ct. Summary LEXIS 60
Docket Number: No. 5679-00S Filed: 5/28/2002 Last Modified: 4/18/2021 |
| TURNER v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 59 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 60, 2002 Tax Ct. Summary LEXIS 59
Docket Number: No. 18298-99S Filed: 5/28/2002 Last Modified: 4/18/2021 |
| Beech Trucking Co. v. Comm'r , 118 T.C. 428 ( 2002 ) |
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Cite Numbers: 118 T.C. 428, 2002 U.S. Tax Ct. LEXIS 27, 118 T.C. No. 27
Docket Number: No. 16452-99 Filed: 5/23/2002 Last Modified: 10/19/2024 |
| Beech Trucking Company, Inc., Arthur Beech, Tax Matters Person v. Commissioner , 118 T.C. No. 27 ( 2002 ) |
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Cite Numbers: 118 T.C. No. 27
Docket Number: 16452-99 Filed: 5/23/2002 Last Modified: 11/14/2018 |
| DELGARITO v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 57 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 56, 2002 Tax Ct. Summary LEXIS 57
Docket Number: No. 1407-01S Filed: 5/23/2002 Last Modified: 4/18/2021 |
| PAPPAS v. COMMISSIONER , 83 T.C.M. 1713 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1713, 2002 Tax Ct. Memo LEXIS 132, 2002 T.C. Memo. 127
Docket Number: No. 24593-95 Filed: 5/23/2002 Last Modified: 11/20/2020 |
| V. v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 56 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 57, 2002 Tax Ct. Summary LEXIS 56
Docket Number: No. 9268-00S Filed: 5/23/2002 Last Modified: 11/21/2020 |
| Asa Investerings Partnership, Alliedsignal, Inc., Tax Matters Partner v. Commissioner , 118 T.C. No. 26 ( 2002 ) |
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Cite Numbers: 118 T.C. No. 26
Docket Number: 27320-96 Filed: 5/22/2002 Last Modified: 11/14/2018 |
| Asa Investerings P'Ship v. Comm'r , 118 T.C. 423 ( 2002 ) |
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Cite Numbers: 2002 U.S. Tax Ct. LEXIS 26, 118 T.C. No. 26, 118 T.C. 423
Docket Number: No. 27320-96. Filed: 5/22/2002 Last Modified: 10/19/2024 |
| Caracci v. Comm'r , 118 T.C. 379 ( 2002 ) |
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Cite Numbers: 2002 U.S. Tax Ct. LEXIS 25, 118 T.C. No. 25, 118 T.C. 379
Docket Number: No. 12481-99; No. 12482-99; No. 12483-99; No. 14711-99X; No. 17333-99; No. 17334-99; No. 17335-99; No. 17336-99X; No. 17337-99; No. 17338-99; No. 17339-99X; No. 17340-99; No. 17341-99; No. 17342-99 Filed: 5/22/2002 Last Modified: 10/19/2024 |
| Cordes v. Comm'r , 83 T.C.M. 1673 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1673, 2002 Tax Ct. Memo LEXIS 130, 2002 T.C. Memo. 124
Docket Number: No. 20254-94; No. 9294-95; No. 3284-96; No. 3305-96; No. 4182-96; No. 19178-97; No. 19256-97; No. 19277-97; No. 19278-97; No. 19279-97 Filed: 5/22/2002 Last Modified: 11/20/2020 |
| Eddie Cordes, Inc. v. Comm'r , 83 T.C.M. 1691 ( 2002 ) |
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Cite Numbers: 2002 T.C. Memo. 125, 83 T.C.M. 1691, 2002 Tax Ct. Memo LEXIS 129
Docket Number: No. 19027-98; No. 4815-99; No. 4816-99; No. 4823-99; No. 5508-99; No. 7369-99 Filed: 5/22/2002 Last Modified: 4/18/2021 |
| KRP, Inc. v. Comm'r , 83 T.C.M. 1709 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1709, 2002 Tax Ct. Memo LEXIS 131, 2002 T.C. Memo. 126
Docket Number: No. 8174-00 Filed: 5/22/2002 Last Modified: 11/20/2020 |
| Metcalf v. Comm'r , 83 T.C.M. 1672 ( 2002 ) |
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Cite Numbers: 2002 T.C. Memo. 123, 83 T.C.M. 1672, 2002 Tax Ct. Memo LEXIS 128, 28 Employee Benefits Cas. (BNA) 2161
Docket Number: No. 5043-00 Filed: 5/22/2002 Last Modified: 11/21/2020 |
| Michael T. Caracci and Cindy W. Caracci v. Commissioner , 118 T.C. No. 25 ( 2002 ) |
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Cite Numbers: 118 T.C. No. 25
Docket Number: 12481-99, 12482-99, 12483-99, 14711-99X, 17333-99, 17334-99, 17335-99, 17336-99X, 17337-99, 17338-99, 17339-99X, 17340-99, 17341-99, 17342-99 Filed: 5/22/2002 Last Modified: 11/14/2018 |
| REID v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 55 ( 2002 ) |
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Cite Numbers: 2002 Tax Ct. Summary LEXIS 55, 2002 T.C. Summary Opinion 55
Docket Number: No. 6717-01S Filed: 5/22/2002 Last Modified: 11/20/2020 |
| DELARA v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 54 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 54, 2002 Tax Ct. Summary LEXIS 54
Docket Number: No. 9265-01S Filed: 5/17/2002 Last Modified: 11/20/2020 |
| Estate of Frazier v. Comm'r , 83 T.C.M. 1636 ( 2002 ) |
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Cite Numbers: 2002 T.C. Memo. 120, 83 T.C.M. 1636, 2002 Tax Ct. Memo LEXIS 126
Docket Number: No. 18886-97 Filed: 5/15/2002 Last Modified: 11/21/2020 |
| Estate of Harper v. Comm'r , 83 T.C.M. 1641 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1641, 2002 Tax Ct. Memo LEXIS 127, 2002 T.C. Memo. 121
Docket Number: No. 19336-98 Filed: 5/15/2002 Last Modified: 4/17/2021 |
| McAdams v. Comm'r , 118 T.C. 373 ( 2002 ) |
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Cite Numbers: 118 T.C. 373, 2002 U.S. Tax Ct. LEXIS 24, 118 T.C. No. 24
Docket Number: No. 127863-00 Filed: 5/15/2002 Last Modified: 10/19/2024 |
| Peacock v. Comm'r , 83 T.C.M. 1662 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1662, 2002 Tax Ct. Memo LEXIS 125, 2002 T.C. Memo. 122
Docket Number: No. 6111-00 Filed: 5/15/2002 Last Modified: 4/18/2021 |
| Thomas William McAdams v. Commissioner , 118 T.C. No. 24 ( 2002 ) |
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Cite Numbers: 118 T.C. No. 24
Docket Number: 12763-00 Filed: 5/15/2002 Last Modified: 11/14/2018 |
| Dunnegan v. Comm'r , 83 T.C.M. 1632 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1632, 2002 Tax Ct. Memo LEXIS 123, 2002 T.C. Memo. 119
Docket Number: No. 8072-00 Filed: 5/14/2002 Last Modified: 11/20/2020 |
| Katz v. Comm'r , 83 T.C.M. 1629 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1629, 2002 Tax Ct. Memo LEXIS 124, 2002 T.C. Memo. 118
Docket Number: No. 8498-00 Filed: 5/14/2002 Last Modified: 11/21/2020 |
| TKAC v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 53 ( 2002 ) |
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Cite Numbers: 2002 Tax Ct. Summary LEXIS 53, 2002 T.C. Summary Opinion 53
Docket Number: No. 3556-00S Filed: 5/14/2002 Last Modified: 11/20/2020 |
| BARNHILL v. COMMISSIONER , 83 T.C.M. 1624 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1624, 2002 Tax Ct. Memo LEXIS 122, 2002 T.C. Memo. 116
Docket Number: No. 6994-01L Filed: 5/13/2002 Last Modified: 11/20/2020 |
| Dang v. Comm'r , 83 T.C.M. 1627 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1627, 2002 Tax Ct. Memo LEXIS 121, 2002 T.C. Memo. 117
Docket Number: No. 6715-00 Filed: 5/13/2002 Last Modified: 11/21/2020 |
| COLLINS v. COMMISSIONER , 83 T.C.M. 1620 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1620, 2002 Tax Ct. Memo LEXIS 120, 2002 T.C. Memo. 115
Docket Number: No. 8078-00; No. 8210-00 Filed: 5/9/2002 Last Modified: 11/20/2020 |
| KALLMYER v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 50 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 52, 2002 Tax Ct. Summary LEXIS 50
Docket Number: No. 4862-00S Filed: 5/9/2002 Last Modified: 11/20/2020 |
| RICHEY v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 52 ( 2002 ) |
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Cite Numbers: 2002 Tax Ct. Summary LEXIS 52, 2002 T.C. Summary Opinion 50
Docket Number: No. 15679-99S Filed: 5/9/2002 Last Modified: 11/20/2020 |
| TIMMERMAN v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 51 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 51, 2002 Tax Ct. Summary LEXIS 51
Docket Number: No. 10735-00S Filed: 5/9/2002 Last Modified: 11/21/2020 |
| Kaeckell v. Comm'r , 83 T.C.M. 1617 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1617, 2002 Tax Ct. Memo LEXIS 119, 2002 T.C. Memo. 114
Docket Number: No. 6607-01L Filed: 5/7/2002 Last Modified: 11/20/2020 |
| LEWIS v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 48 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 49, 2002 Tax Ct. Summary LEXIS 48
Docket Number: No. 538-01S Filed: 5/7/2002 Last Modified: 11/21/2020 |
| SINGER v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 47 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 48, 2002 Tax Ct. Summary LEXIS 47
Docket Number: No. 11554-00S Filed: 5/7/2002 Last Modified: 4/18/2021 |
| GENTNER v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 46 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 46, 2002 Tax Ct. Summary LEXIS 46
Docket Number: No. 9204-00S Filed: 5/6/2002 Last Modified: 11/21/2020 |
| QUINTERO v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 49 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 47, 2002 Tax Ct. Summary LEXIS 49
Docket Number: No. 8364-00S Filed: 5/6/2002 Last Modified: 11/20/2020 |
| STEEL v. COMMISSIONER , 83 T.C.M. 1608 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1608, 2002 Tax Ct. Memo LEXIS 118, 2002 T.C. Memo. 113
Docket Number: No. 7338-00; No. 7453-00 Filed: 5/6/2002 Last Modified: 11/20/2020 |
| Elena Swain v. Commissioner , 118 T.C. No. 22 ( 2002 ) |
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Cite Numbers: 118 T.C. No. 22
Docket Number: 12881-00 Filed: 5/3/2002 Last Modified: 11/14/2018 |
| Nordbrock v. Comm'r , 83 T.C.M. 1604 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1604, 2002 Tax Ct. Memo LEXIS 116, 2002 T.C. Memo. 112
Docket Number: No. 12755-00; No. 12756-00 Filed: 5/3/2002 Last Modified: 11/21/2020 |
| Roberts v. Comm'r , 118 T.C. 365 ( 2002 ) |
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Cite Numbers: 2002 U.S. Tax Ct. LEXIS 22, 118 T.C. No. 23, 118 T.C. 365
Docket Number: No. 1991-01L Filed: 5/3/2002 Last Modified: 10/19/2024 |
| Swain v. Comm'r , 118 T.C. 358 ( 2002 ) |
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Cite Numbers: 2002 U.S. Tax Ct. LEXIS 23, 118 T.C. No. 22, 118 T.C. 358
Docket Number: No. 12881-00 Filed: 5/3/2002 Last Modified: 10/19/2024 |
| Thomas W. Roberts v. Commissioner , 118 T.C. No. 23 ( 2002 ) |
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Cite Numbers: 118 T.C. No. 23
Docket Number: 1991-01L Filed: 5/3/2002 Last Modified: 11/14/2018 |
| THORNTON v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 45 ( 2002 ) |
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Cite Numbers: 2002 T.C. Summary Opinion 45, 2002 Tax Ct. Summary LEXIS 45
Docket Number: No. 11133-01S Filed: 5/3/2002 Last Modified: 4/18/2021 |
| WILLIAMS v. COMMISSIONER , 83 T.C.M. 1601 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1601, 2002 Tax Ct. Memo LEXIS 117, 2002 T.C. Memo. 111
Docket Number: No. 12404-00L Filed: 5/3/2002 Last Modified: 4/18/2021 |
| Int'l Capital Holding Corp. v. Comm'r , 83 T.C.M. 1586 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1586, 2002 Tax Ct. Memo LEXIS 114, 2002 T.C. Memo. 109
Docket Number: No. 6512-00 Filed: 5/1/2002 Last Modified: 11/20/2020 |
| Thu Cuc Thi Huynh v. Comm'r , 83 T.C.M. 1594 ( 2002 ) |
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Cite Numbers: 83 T.C.M. 1594, 2002 Tax Ct. Memo LEXIS 115, 2002 T.C. Memo. 110
Docket Number: No. 12535-00 Filed: 5/1/2002 Last Modified: 11/21/2020 |