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United States Tax Court

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Capitol Car Care v. Commissioner
Cite Numbers: 66 T.C.M. 1897, 1993 Tax Ct. Memo LEXIS 658, 1993 T.C. Memo. 644
Docket Number: Docket No. 6875-76
Filed: 12/30/1993
Dewey v. Commissioner
Cite Numbers: 66 T.C.M. 1899, 1993 Tax Ct. Memo LEXIS 657, 1993 T.C. Memo. 645
Docket Number: Docket No. 25759-91
Filed: 12/30/1993
Gierek v. Commissioner
Cite Numbers: 66 T.C.M. 1866, 1993 Tax Ct. Memo LEXIS 660, 1993 T.C. Memo. 642
Docket Number: Docket No. 16481-92
Filed: 12/30/1993
Hagen v. Commissioner
Cite Numbers: 66 T.C.M. 1903, 1993 Tax Ct. Memo LEXIS 656, 1993 T.C. Memo. 646
Docket Number: Docket No. 7700-76
Filed: 12/30/1993
Rollins v. Commissioner
Cite Numbers: 66 T.C.M. 1869, 1993 Tax Ct. Memo LEXIS 659, 1993 T.C. Memo. 643
Docket Number: Docket Nos. 7673-76, 1518-77, 8200-77, 11119-77, 11864-77, 13848-79, 13209-80, 13210-80, 13211-80, 13212-80, 22950-81, 23449-81, 7971-82
Filed: 12/30/1993
Confrerie De La Chaine Des Rotisseurs v. Comm'r
Cite Numbers: 66 T.C.M. 1845, 1993 Tax Ct. Memo LEXIS 652, 1993 T.C. Memo. 637
Docket Number: Docket No. 38018-87
Filed: 12/29/1993
Connell v. Commissioner
Cite Numbers: 66 T.C.M. 1852, 1993 Tax Ct. Memo LEXIS 651, 1993 T.C. Memo. 638
Docket Number: Docket No. 28893-88
Filed: 12/29/1993
DeMoss v. Commissioner
Cite Numbers: 66 T.C.M. 1834, 1993 Tax Ct. Memo LEXIS 653, 1993 T.C. Memo. 636
Docket Number: Docket No. 26780-90
Filed: 12/29/1993
Hayes v. Commissioner
Cite Numbers: 101 T.C. 593, 1993 U.S. Tax Ct. LEXIS 91, 101 T.C. No. 40
Docket Number: Docket Nos. 26913-91, 30646-91
Filed: 12/29/1993
Kersey v. Commissioner
Cite Numbers: 66 T.C.M. 1863, 1993 Tax Ct. Memo LEXIS 648, 1993 T.C. Memo. 641
Docket Number: Docket No. 23601-92
Filed: 12/29/1993
Lewis v. Commissioner
Cite Numbers: 66 T.C.M. 1830, 1993 Tax Ct. Memo LEXIS 654, 1993 T.C. Memo. 635
Docket Number: Docket No. 20621-92
Filed: 12/29/1993
Probst v. Commissioner
Cite Numbers: 66 T.C.M. 1861, 1993 Tax Ct. Memo LEXIS 649, 1993 T.C. Memo. 640
Docket Number: Docket No. 22913-89
Filed: 12/29/1993
Westbrook v. Commissioner
Cite Numbers: 66 T.C.M. 1823, 1993 Tax Ct. Memo LEXIS 655, 1993 T.C. Memo. 634
Docket Number: Docket No. 21542-91
Filed: 12/29/1993
White's Ferry v. Commissioner
Cite Numbers: 66 T.C.M. 1855, 1993 Tax Ct. Memo LEXIS 650, 1993 T.C. Memo. 639
Docket Number: Docket Nos. 19204-90, 25984-91
Filed: 12/29/1993
Berman v. Commissioner
Cite Numbers: 66 T.C.M. 1798, 1993 Tax Ct. Memo LEXIS 647, 1993 T.C. Memo. 629
Docket Number: Docket Nos. 5241-90, 5242-90, 24234-90, 24235-90, 9707-91, 9708-91, 24313-91, 24314-91
Filed: 12/28/1993
Chiechi v. Commissioner
Cite Numbers: 66 T.C.M. 1804, 1993 Tax Ct. Memo LEXIS 646, 1993 T.C. Memo. 630
Docket Number: Docket No. 561-89
Filed: 12/28/1993
Marcinek v. Commissioner
Cite Numbers: 66 T.C.M. 1805, 1993 Tax Ct. Memo LEXIS 645, 1993 T.C. Memo. 631
Docket Number: Docket No. 18099-89
Filed: 12/28/1993
Roe v. Commissioner
Cite Numbers: 66 T.C.M. 1821, 1993 Tax Ct. Memo LEXIS 643, 1993 T.C. Memo. 633
Docket Number: Docket No. 18155-93
Filed: 12/28/1993
Waegemann v. Commissioner
Cite Numbers: 66 T.C.M. 1808, 1993 Tax Ct. Memo LEXIS 644, 1993 T.C. Memo. 632
Docket Number: Docket Nos. 1026-90, 3116-91, 22809-91, 27414-91
Filed: 12/28/1993
Boice v. Commissioner
Cite Numbers: 66 T.C.M. 1794, 1993 Tax Ct. Memo LEXIS 636, 1993 T.C. Memo. 627
Docket Number: Docket No. 7174-91
Filed: 12/27/1993
Burleson v. Commissioner
Cite Numbers: 66 T.C.M. 1791, 1993 Tax Ct. Memo LEXIS 638, 1993 T.C. Memo. 625
Docket Number: Docket No. 22039-91
Filed: 12/27/1993
Callison v. Commissioner
Cite Numbers: 66 T.C.M. 1792, 1993 Tax Ct. Memo LEXIS 637, 1993 T.C. Memo. 626
Docket Number: Docket No. 14359-92
Filed: 12/27/1993
David v. Commissioner
Cite Numbers: 66 T.C.M. 1774, 1993 Tax Ct. Memo LEXIS 642, 1993 T.C. Memo. 621
Docket Number: Docket Nos. 39754-86, 4497-90, 4498-90, 4500-90
Filed: 12/27/1993
Nikkila v. Commissioner
Cite Numbers: 66 T.C.M. 1796, 1993 Tax Ct. Memo LEXIS 635, 1993 T.C. Memo. 628
Docket Number: Docket No. 5066-92
Filed: 12/27/1993
Praxiteles Inc. v. Commissioner
Cite Numbers: 66 T.C.M. 1778, 1993 Tax Ct. Memo LEXIS 641, 1993 T.C. Memo. 622
Docket Number: Docket No. 16653-91
Filed: 12/27/1993
Razavi v. Commissioner
Cite Numbers: 66 T.C.M. 1784, 1993 Tax Ct. Memo LEXIS 639, 1993 T.C. Memo. 624
Docket Number: Docket No. 20086-91
Filed: 12/27/1993
Regan v. Commissioner
Cite Numbers: 66 T.C.M. 1782, 1993 Tax Ct. Memo LEXIS 640, 1993 T.C. Memo. 623
Docket Number: Docket Nos. 41045-86, 10103-87
Filed: 12/27/1993
Forehand v. Commissioner
Cite Numbers: 66 T.C.M. 1763, 1993 Tax Ct. Memo LEXIS 627, 1993 T.C. Memo. 618
Docket Number: Docket No. 6850-92
Filed: 12/23/1993
Raczkiewicz v. Commissioner
Cite Numbers: 66 T.C.M. 1761, 1993 Tax Ct. Memo LEXIS 628, 1993 T.C. Memo. 617
Docket Number: Docket Nos. 15706-92, 23646-92
Filed: 12/23/1993
Shaver v. Commissioner
Cite Numbers: 66 T.C.M. 1766, 1993 Tax Ct. Memo LEXIS 626, 1993 T.C. Memo. 619
Docket Number: Docket No. 3656-92
Filed: 12/23/1993
Allen v. Commissioner
Cite Numbers: 66 T.C.M. 1690, 1993 Tax Ct. Memo LEXIS 634, 1993 T.C. Memo. 612
Docket Number: Docket No. 5567-91
Filed: 12/22/1993
Exxon Corp. v. Commissioner
Cite Numbers: 66 T.C.M. 1707, 1993 Tax Ct. Memo LEXIS 629, 1993 T.C. Memo. 616
Docket Number: Docket Nos. 18618-89, 24855-89, 18432-90
Filed: 12/22/1993
Filosa v. Commissioner
Cite Numbers: 66 T.C.M. 1705, 1993 Tax Ct. Memo LEXIS 630, 1993 T.C. Memo. 615
Docket Number: Docket No. 19074-92
Filed: 12/22/1993
Redfield v. Commissioner
Cite Numbers: 66 T.C.M. 1687, 1993 Tax Ct. Memo LEXIS 631, 1993 T.C. Memo. 611
Docket Number: Docket No. 10652-92
Filed: 12/22/1993
Rutledge v. Commissioner
Cite Numbers: 66 T.C.M. 1696, 1993 Tax Ct. Memo LEXIS 632, 1993 T.C. Memo. 613
Docket Number: Docket No. 4323-92
Filed: 12/22/1993
Satullo v. Commissioner
Cite Numbers: 66 T.C.M. 1697, 1993 Tax Ct. Memo LEXIS 633, 1993 T.C. Memo. 614
Docket Number: Docket Nos. 25529-89, 30046-89
Filed: 12/22/1993
Anderson v. Commissioner
Cite Numbers: 66 T.C.M. 1677, 1993 Tax Ct. Memo LEXIS 622, 1993 T.C. Memo. 607
Docket Number: Docket No. 28911-88
Filed: 12/21/1993
Carter v. Commissioner
Cite Numbers: 66 T.C.M. 1684, 1993 Tax Ct. Memo LEXIS 619, 1993 T.C. Memo. 610
Docket Number: Docket No. 21827-92
Filed: 12/21/1993
Falligan v. Commissioner
Cite Numbers: 66 T.C.M. 1673, 1993 Tax Ct. Memo LEXIS 623, 1993 T.C. Memo. 606
Docket Number: Docket Nos. 27813-87, 17293-88
Filed: 12/21/1993
Galligan v. Commissioner
Cite Numbers: 66 T.C.M. 1669, 1993 Tax Ct. Memo LEXIS 624, 1993 T.C. Memo. 605
Docket Number: Docket No. 25876-91
Filed: 12/21/1993
Hiner v. Commissioner
Cite Numbers: 66 T.C.M. 1680, 1993 Tax Ct. Memo LEXIS 621, 1993 T.C. Memo. 608
Docket Number: Docket No. 277-91
Filed: 12/21/1993
McShane v. Commissioner
Cite Numbers: 66 T.C.M. 1668, 1993 Tax Ct. Memo LEXIS 625, 1993 T.C. Memo. 604
Docket Number: Docket No. 9820-93
Filed: 12/21/1993
Rivera v. Commissioner
Cite Numbers: 66 T.C.M. 1682, 1993 Tax Ct. Memo LEXIS 620, 1993 T.C. Memo. 609
Docket Number: Docket No. 22827-91
Filed: 12/21/1993
Golden v. Commissioner
Cite Numbers: 66 T.C.M. 1658, 1993 Tax Ct. Memo LEXIS 611, 1993 T.C. Memo. 602
Docket Number: Docket No. 16652-92
Filed: 12/20/1993
Nam Sik Kang v. Commissioner
Cite Numbers: 66 T.C.M. 1626, 1993 Tax Ct. Memo LEXIS 610, 1993 T.C. Memo. 601
Docket Number: Docket No. 12846-91
Filed: 12/20/1993
O'Rourke v. Commissioner
Cite Numbers: 66 T.C.M. 1661, 1993 Tax Ct. Memo LEXIS 612, 1993 T.C. Memo. 603
Docket Number: Docket No. 13052-89
Filed: 12/20/1993
Avery-Carter v. Commissioner
Cite Numbers: 66 T.C.M. 1596, 1993 Tax Ct. Memo LEXIS 615, 1993 T.C. Memo. 598
Docket Number: Docket No. 6225-93
Filed: 12/16/1993
Bryant v. Commissioner
Cite Numbers: 66 T.C.M. 1594, 1993 Tax Ct. Memo LEXIS 616, 1993 T.C. Memo. 597
Docket Number: Docket No. 26291-92
Filed: 12/16/1993
Davis v. Commissioner
Cite Numbers: 66 T.C.M. 1598, 1993 Tax Ct. Memo LEXIS 614, 1993 T.C. Memo. 599
Docket Number: Docket No. 24419-92
Filed: 12/16/1993
Fite v. Commissioner
Cite Numbers: 66 T.C.M. 1588, 1993 Tax Ct. Memo LEXIS 618, 1993 T.C. Memo. 594, 63 Fair Empl. Prac. Cas. (BNA) 910
Docket Number: Docket No. 26995-92
Filed: 12/16/1993
Hutchens v. Commissioner
Cite Numbers: 66 T.C.M. 1599, 1993 Tax Ct. Memo LEXIS 613, 1993 T.C. Memo. 600
Docket Number: Docket Nos. 1453-89, 1454-89, 1455-89, 12081-90, 12275-90
Filed: 12/16/1993
T.J. ENTERPRISES v. COMMISSIONER OF INTERNAL REVENUE
Cite Numbers: 1993 U.S. Tax Ct. LEXIS 90, 101 T.C. No. 39, 101 T.C. 581
Docket Number: Docket No. 26276-91
Filed: 12/16/1993
Young v. Commissioner
Cite Numbers: 66 T.C.M. 1592, 1993 Tax Ct. Memo LEXIS 617, 1993 T.C. Memo. 595
Docket Number: Docket No. 14833-92
Filed: 12/16/1993
Brignand v. Commissioner
Cite Numbers: 66 T.C.M. 1573, 1993 Tax Ct. Memo LEXIS 606, 1993 T.C. Memo. 590
Docket Number: Docket No. 18767-92
Filed: 12/15/1993
Cleland v. Commissioner
Cite Numbers: 66 T.C.M. 1570, 1993 Tax Ct. Memo LEXIS 605, 1993 T.C. Memo. 589
Docket Number: Docket No. 16554-89
Filed: 12/15/1993
Gabelman v. Commissioner
Cite Numbers: 66 T.C.M. 1581, 1993 Tax Ct. Memo LEXIS 608, 1993 T.C. Memo. 592
Docket Number: Docket Nos. 25195-91, 25325-91, 25332-91
Filed: 12/15/1993
Modernage Developers v. Commissioner
Cite Numbers: 66 T.C.M. 1575, 1993 Tax Ct. Memo LEXIS 607, 1993 T.C. Memo. 591
Docket Number: Docket No. 26308-91
Filed: 12/15/1993
Purnell v. Commissioner
Cite Numbers: 66 T.C.M. 1587, 1993 Tax Ct. Memo LEXIS 609, 1993 T.C. Memo. 593
Docket Number: Docket No. 35653-85
Filed: 12/15/1993
Texaco Inc. v. Commissioner
Cite Numbers: 1993 U.S. Tax Ct. LEXIS 79, 101 T.C. No. 38, 127 Oil & Gas Rep. 665, 101 T.C. 571
Docket Number: Docket No. 24855-89
Filed: 12/15/1993
Fernandez v. Commissioner
Cite Numbers: 66 T.C.M. 1563, 1993 Tax Ct. Memo LEXIS 602, 1993 T.C. Memo. 586
Docket Number: Docket No. 3702-92
Filed: 12/14/1993
Harrison v. Commissioner
Cite Numbers: 66 T.C.M. 1566, 1993 Tax Ct. Memo LEXIS 603, 1993 T.C. Memo. 587
Docket Number: Docket No. 14028-92
Filed: 12/14/1993
Malone & Hyde, Inc. v. Commissioner
Cite Numbers: 66 T.C.M. 1551, 1993 Tax Ct. Memo LEXIS 601, 1993 T.C. Memo. 585
Docket Number: Docket No. 5901-85
Filed: 12/14/1993
Mealer v. Commissioner
Cite Numbers: 66 T.C.M. 1550, 1993 Tax Ct. Memo LEXIS 600, 1993 T.C. Memo. 584
Docket Number: Docket No. 19290-93
Filed: 12/14/1993
Miller v. Commissioner
Cite Numbers: 66 T.C.M. 1568, 1993 Tax Ct. Memo LEXIS 604, 1993 T.C. Memo. 588
Docket Number: Docket No. 21113-87
Filed: 12/14/1993
Estate of Mueller v. Comm'r
Cite Numbers: 101 T.C. 551, 1993 U.S. Tax Ct. LEXIS 76, 101 T.C. No. 37
Docket Number: Docket No. 2733-90
Filed: 12/13/1993
Romano v. Commissioner
Cite Numbers: 101 T.C. 530, 1993 U.S. Tax Ct. LEXIS 78, 101 T.C. No. 35
Docket Number: Docket No. 621-85
Filed: 12/13/1993
Walker v. Commissioner
Cite Numbers: 1993 U.S. Tax Ct. LEXIS 77, 101 T.C. No. 36, 101 T.C. 537
Docket Number: Docket No. 20919-91
Filed: 12/13/1993
Estate of Barton v. Commissioner
Cite Numbers: 66 T.C.M. 1547, 1993 Tax Ct. Memo LEXIS 599, 1993 T.C. Memo. 583
Docket Number: Docket No. 1474-92
Filed: 12/9/1993
Estate of Cook v. Commissioner
Cite Numbers: 66 T.C.M. 1523, 1993 Tax Ct. Memo LEXIS 597, 1993 T.C. Memo. 581
Docket Number: Docket No. 9533-87
Filed: 12/9/1993
Smithwick v. Commissioner
Cite Numbers: 66 T.C.M. 1545, 1993 Tax Ct. Memo LEXIS 598, 1993 T.C. Memo. 582
Docket Number: Docket No. 1458-92
Filed: 12/9/1993
Armstrong v. Commissioner
Cite Numbers: 66 T.C.M. 1502, 1993 Tax Ct. Memo LEXIS 596, 1993 T.C. Memo. 579, 18 Employee Benefits Cas. (BNA) 1014
Docket Number: Docket Nos. 11177-92, 11178-92
Filed: 12/8/1993
Estate of Ford v. Commissioner
Cite Numbers: 66 T.C.M. 1507, 1993 Tax Ct. Memo LEXIS 595, 1993 T.C. Memo. 580
Docket Number: Docket No. 5086-92
Filed: 12/8/1993
DePaoli v. Commissioner
Cite Numbers: 66 T.C.M. 1493, 1993 Tax Ct. Memo LEXIS 588, 1993 T.C. Memo. 577
Docket Number: Docket Nos. 4472-92, 4474-92
Filed: 12/7/1993
Goshorn v. Commissioner
Cite Numbers: 66 T.C.M. 1499, 1993 Tax Ct. Memo LEXIS 589, 1993 T.C. Memo. 578
Docket Number: Docket No. 22635-91
Filed: 12/7/1993
Janpol v. Commissioner
Cite Numbers: 101 T.C. 518, 1993 U.S. Tax Ct. LEXIS 75, 101 T.C. No. 34, 17 Employee Benefits Cas. (BNA) 1873
Docket Number: Docket Nos. 5586-92, 5587-92
Filed: 12/7/1993
Stright v. Commissioner
Cite Numbers: 66 T.C.M. 1490, 1993 Tax Ct. Memo LEXIS 587, 1993 T.C. Memo. 576
Docket Number: Docket No. 14144-91
Filed: 12/7/1993
Benjamin v. Commissioner
Cite Numbers: 66 T.C.M. 1488, 1993 Tax Ct. Memo LEXIS 586, 1993 T.C. Memo. 575
Docket Number: Docket No. 21673-92
Filed: 12/6/1993
C-99 Ltd. v. Commissioner
Cite Numbers: 66 T.C.M. 1485, 1993 Tax Ct. Memo LEXIS 585, 1993 T.C. Memo. 574
Docket Number: Docket No. 6266-92
Filed: 12/6/1993
Consolidated Ltd. v. Commissioner
Cite Numbers: 66 T.C.M. 1474, 1993 Tax Ct. Memo LEXIS 582, 1993 T.C. Memo. 571
Docket Number: Docket No. 6262-92
Filed: 12/6/1993
Estate of Bair v. Commissioner
Cite Numbers: 1993 U.S. Tax Ct. LEXIS 94
Docket Number: Docket No. 1846-93
Filed: 12/6/1993
T W ANCILLARY LTD. v. COMMISSIONER
Cite Numbers: 66 T.C.M. 1478, 1993 Tax Ct. Memo LEXIS 583, 1993 T.C. Memo. 572
Docket Number: Docket No. 6264-92
Filed: 12/6/1993
Transwestern v. Commissioner
Cite Numbers: 66 T.C.M. 1481, 1993 Tax Ct. Memo LEXIS 584, 1993 T.C. Memo. 573
Docket Number: Docket No. 6265-92
Filed: 12/6/1993
Blount v. Commissioner
Cite Numbers: 66 T.C.M. 1465, 1993 Tax Ct. Memo LEXIS 579, 1993 T.C. Memo. 568
Docket Number: Docket No. 3588-93
Filed: 12/2/1993
Duverseau v. Commissioner
Cite Numbers: 66 T.C.M. 1467, 1993 Tax Ct. Memo LEXIS 580, 1993 T.C. Memo. 569
Docket Number: Docket No. 13895-92
Filed: 12/2/1993
Estate of Robinson v. Commissioner
Cite Numbers: 101 T.C. 499, 1993 U.S. Tax Ct. LEXIS 74, 101 T.C. No. 33
Docket Number: Docket Nos. 14599-90, 939-91
Filed: 12/2/1993
Jacobs v. Commissioner
Cite Numbers: 66 T.C.M. 1470, 1993 Tax Ct. Memo LEXIS 581, 1993 T.C. Memo. 570, 17 Employee Benefits Cas. (BNA) 2225
Docket Number: Docket No. 22542-91
Filed: 12/2/1993
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