United States Tax Court Caselaw
A list of United States Tax Court caselaw.
Law Office of Eggertsen P.C. v. Commissioner
143 T.C. 265
- United States Tax Court
- 2014
Kraft v. Commissioner
142 T.C. 259
- United States Tax Court
- 2014
AD Investment 2000 Fund LLC v. Commissioner
142 T.C. 248
- United States Tax Court
- 2014
Conway v. Commissioner
137 T.C. 209
- United States Tax Court
- 2011
Carpenter Family Investments, LLC v. Commissioner
136 T.C. 373
- United States Tax Court
- 2011
Appleton v. Commissioner
135 T.C. 461
- United States Tax Court
- 2010
Campbell v. Commissioner
134 T.C. 20
- United States Tax Court
- 2010
Estate of Brandon v. Commissioner
133 T.C. 83
- United States Tax Court
- 2009
Hi-Q Personnel, Inc. v. Commissioner
132 T.C. 279
- United States Tax Court
- 2009
Williams v. Commissioner
131 T.C. 54
- United States Tax Court
- 2008
Proctor v. Commissioner
129 T.C. 92
- United States Tax Court
- 2007
Lewis v. Commissioner
128 T.C. 48
- United States Tax Court
- 2007
Gee v. Commissioner
127 T.C. 1
- United States Tax Court
- 2006
Vines v. Commissioner
126 T.C. 279
- United States Tax Court
- 2006
Tribune Co. v. Commissioner
125 T.C. 110
- United States Tax Court
- 2005
Glass v. Commissioner
124 T.C. 258
- United States Tax Court
- 2005
Carlos v. Commissioner
123 T.C. 275
- United States Tax Court
- 2004
Harbor Cove Marina Partners Partnership v. Commissioner
123 T.C. 64
- United States Tax Court
- 2004
Estate of Smith v. Commissioner
123 T.C. 15
- United States Tax Court
- 2004
Urbano v. Commissioner
122 T.C. 384
- United States Tax Court
- 2004
Dutton v. Commissioner
122 T.C. 133
- United States Tax Court
- 2004
Mendes v. Commissioner
121 T.C. 308
- United States Tax Court
- 2003
Federal Home Loan Mortgage Corp. v. Commissioner
121 T.C. 254
- United States Tax Court
- 2003
Magana v. Commissioner
118 T.C. 488
- United States Tax Court
- 2002
Baker v. Commissioner
118 T.C. 452
- United States Tax Court
- 2002
Allen v. Commissioner
118 T.C. 1
- United States Tax Court
- 2002
Johnson v. Commissioner
117 T.C. 204
- United States Tax Court
- 2001
Veterinary Surgical Consultants, P.C. v. Commissioner
117 T.C. 141
- United States Tax Court
- 2001
Chrysler Corp. v. Commissioner
116 T.C. 465
- United States Tax Court
- 2001
Kennedy v. Commissioner
116 T.C. 255
- United States Tax Court
- 2001
Carlson v. Commissioner
116 T.C. 87
- United States Tax Court
- 2001
Texasgulf Inc. v. Commissioner
107 T.C. 51
- United States Tax Court
- 1996
Hawronsky v. Commissioner
105 T.C. 94
- United States Tax Court
- 1995
Norfolk Southern Corp. v. Commissioner
104 T.C. 417
- United States Tax Court
- 1995
Old Harbor Native Corp. v. Commissioner
104 T.C. 191
- United States Tax Court
- 1995
Philip Morris Inc. v. Commissioner
104 T.C. 61
- United States Tax Court
- 1995
McWilliams v. Commissioner
103 T.C. 416
- United States Tax Court
- 1994
Autin v. Commissioner
102 T.C. 760
- United States Tax Court
- 1994
Lenard L. Politte, M.D., Inc. v. Commissioner
101 T.C. 359
- United States Tax Court
- 1993
Lenz v. Commissioner
101 T.C. 260
- United States Tax Court
- 1993
Cebula v. Commissioner
101 T.C. 70
- United States Tax Court
- 1993
Kovacs v. Commissioner
100 T.C. 124
- United States Tax Court
- 1993
Powell v. Commissioner
100 T.C. 77
- United States Tax Court
- 1993
Lombardo v. Commissioner
99 T.C. 342
- United States Tax Court
- 1992
Georgia Federal Bank, F.S.B. v. Commissioner
98 T.C. 105
- United States Tax Court
- 1992
Dynamic Energy, Inc. v. Commissioner
98 T.C. 48
- United States Tax Court
- 1992
Hesselink v. Commissioner
97 T.C. 94
- United States Tax Court
- 1991
Bolten v. Commissioner
95 T.C. 397
- United States Tax Court
- 1990
Calumet Industries, Inc. v. Commissioner
95 T.C. 257
- United States Tax Court
- 1990
1983 Western Reserve Oil & Gas Co. v. Commissioner
95 T.C. 51
- United States Tax Court
- 1990
Wind Energy Technology Associates III v. Commissioner
94 T.C. 787
- United States Tax Court
- 1990
USAA Life Insurance v. Commissioner
94 T.C. 499
- United States Tax Court
- 1990
Blanton v. Commissioner
94 T.C. 491
- United States Tax Court
- 1990
Hamacher v. Commissioner
94 T.C. 348
- United States Tax Court
- 1990
Polyak v. Commissioner
94 T.C. 337
- United States Tax Court
- 1990
Aames v. Commissioner
94 T.C. 189
- United States Tax Court
- 1990
Kane v. Commissioner
93 T.C. 782
- United States Tax Court
- 1989
Burrill v. Commissioner
93 T.C. 643
- United States Tax Court
- 1989
Estate of Harper v. Commissioner
93 T.C. 368
- United States Tax Court
- 1989
Estate of Clopton v. Commissioner
93 T.C. 275
- United States Tax Court
- 1989
Ward v. Commissioner
92 T.C. 949
- United States Tax Court
- 1989
Foil v. Commissioner
92 T.C. 376
- United States Tax Court
- 1989
Prabel v. Commissioner
91 T.C. 1101
- United States Tax Court
- 1988
VanderPol v. Commissioner
91 T.C. 367
- United States Tax Court
- 1988
Hulter v. Commissioner
91 T.C. 371
- United States Tax Court
- 1988
Boswell v. Commissioner
91 T.C. 151
- United States Tax Court
- 1988
Givens v. Commissioner
90 T.C. 1145
- United States Tax Court
- 1988
Elliott v. Commissioner
90 T.C. 960
- United States Tax Court
- 1988
Knapp v. Commissioner
90 T.C. 430
- United States Tax Court
- 1988
Sierracin Corp. v. Commissioner
90 T.C. 341
- United States Tax Court
- 1988
Hughes, Inc. v. Commissioner
90 T.C. 1
- United States Tax Court
- 1988
van Buren v. Commissioner
89 T.C. 1101
- United States Tax Court
- 1987
Litton Industries, Inc. v. Commissioner
89 T.C. 1086
- United States Tax Court
- 1987
Cherin v. Commissioner
89 T.C. 986
- United States Tax Court
- 1987
Follender v. Commissioner
89 T.C. 943
- United States Tax Court
- 1987
Thompson v. Commissioner
89 T.C. 632
- United States Tax Court
- 1987
Rutana v. Commissioner
88 T.C. 1329
- United States Tax Court
- 1987
Bailey v. Commissioner
88 T.C. 1293
- United States Tax Court
- 1987
U.S. Padding Corp. v. Commissioner
88 T.C. 177
- United States Tax Court
- 1987
West v. Commissioner
88 T.C. 152
- United States Tax Court
- 1987
Graves v. Commissioner
88 T.C. 28
- United States Tax Court
- 1987
Village of Brown Deer v. Commissioner
86 T.C. 975
- United States Tax Court
- 1986
Porreca v. Commissioner
86 T.C. 821
- United States Tax Court
- 1986
Hagler v. Commissioner
86 T.C. 598
- United States Tax Court
- 1986
Gerling International Insurance v. Commissioner
86 T.C. 468
- United States Tax Court
- 1986
Freede v. Commissioner
86 T.C. 340
- United States Tax Court
- 1986
Hollingsworth v. Commissioner
86 T.C. 91
- United States Tax Court
- 1986
Kluger v. Commissioner
83 T.C. 309
- United States Tax Court
- 1984
Boothe v. Commissioner
82 T.C. 804
- United States Tax Court
- 1984
Kaufman v. Commissioner
82 T.C. 743
- United States Tax Court
- 1984
Estate of Alexander v. Commissioner
81 T.C. 757
- United States Tax Court
- 1983
Hospital Corp. of America v. Commissioner
81 T.C. 520
- United States Tax Court
- 1983
Benningfield v. Commissioner
81 T.C. 408
- United States Tax Court
- 1983
Mass v. Commissioner
81 T.C. 112
- United States Tax Court
- 1983
Thompson Engineering Co. v. Commissioner
80 T.C. 672
- United States Tax Court
- 1983
FX Systems Corp. v. Commissioner
79 T.C. 957
- United States Tax Court
- 1982
Graham v. Commissioner
79 T.C. 415
- United States Tax Court
- 1982
Jacklin v. Commissioner
79 T.C. 340
- United States Tax Court
- 1982
Glen v. Commissioner
79 T.C. 208
- United States Tax Court
- 1982
Plastic Engineering & Manufacturing Co. v. Commissioner
78 T.C. 1187
- United States Tax Court
- 1982
Francis Jungers Sole Proprietorship v. Commissioner
78 T.C. 326
- United States Tax Court
- 1982
Hoptowit v. Commissioner
78 T.C. 137
- United States Tax Court
- 1982
Estate of DiRezza v. Commissioner
78 T.C. 19
- United States Tax Court
- 1982
O'Connor v. Commissioner
78 T.C. 1
- United States Tax Court
- 1982
Cottrell v. Commissioner
72 T.C. 489
- United States Tax Court
- 1979
Erving Paper Mills Corp. v. Commissioner
72 T.C. 319
- United States Tax Court
- 1979
Cassell v. Commissioner
72 T.C. 313
- United States Tax Court
- 1979
est of Hawaii v. Commissioner
71 T.C. 1067
- United States Tax Court
- 1979
Jourdain v. Commissioner
71 T.C. 980
- United States Tax Court
- 1979
Redding v. Commissioner
71 T.C. 597
- United States Tax Court
- 1979
Patton v. Commissioner
71 T.C. 389
- United States Tax Court
- 1978
Cuesta Title Guaranty Co. v. Commissioner
71 T.C. 278
- United States Tax Court
- 1978
Diaz v. Commissioner
70 T.C. 1067
- United States Tax Court
- 1978
Holland v. Commissioner
70 T.C. 1046
- United States Tax Court
- 1978
Noble v. Commissioner
70 T.C. 916
- United States Tax Court
- 1978
McCallister v. Commissioner
70 T.C. 505
- United States Tax Court
- 1978
Miller v. Commissioner
70 T.C. 448
- United States Tax Court
- 1978
Jewett v. Commissioner
70 T.C. 430
- United States Tax Court
- 1978
Lamphere v. Commissioner
70 T.C. 391
- United States Tax Court
- 1978
Adams v. Commissioner
69 T.C. 1040
- United States Tax Court
- 1978
Burgo v. Commissioner
69 T.C. 729
- United States Tax Court
- 1978
Estate of Henry v. Commissioner
69 T.C. 665
- United States Tax Court
- 1978
Schniers v. Commissioner
69 T.C. 511
- United States Tax Court
- 1977
Estate of Robinson v. Commissioner
69 T.C. 222
- United States Tax Court
- 1977
Allied Fidelity Corp. v. Commissioner
66 T.C. 1068
- United States Tax Court
- 1976
Estate of Bell v. Commissioner
66 T.C. 729
- United States Tax Court
- 1976
Minuto v. Commissioner
66 T.C. 616
- United States Tax Court
- 1976
Kinney v. Commissioner
66 T.C. 122
- United States Tax Court
- 1976
Guren v. Commissioner
66 T.C. 118
- United States Tax Court
- 1976
Zaffaroni v. Commissioner
65 T.C. 982
- United States Tax Court
- 1976
Stein v. Commissioner
65 T.C. 336
- United States Tax Court
- 1975
Clark v. Commissioner
65 T.C. 126
- United States Tax Court
- 1975
Cupp v. Commissioner
65 T.C. 68
- United States Tax Court
- 1975
Estate of Dickinson v. Commissioner
63 T.C. 771
- United States Tax Court
- 1975
Gordon v. Commissioner
63 T.C. 501
- United States Tax Court
- 1975
John D. Rockefeller Family Cemetery Corp. v. Commissioner
63 T.C. 355
- United States Tax Court
- 1974
Estate of Levine v. Commissioner
63 T.C. 136
- United States Tax Court
- 1974
Lovelace v. Commissioner
63 T.C. 98
- United States Tax Court
- 1974
Cagle v. Commissioner
63 T.C. 86
- United States Tax Court
- 1974
Brooks v. Commissioner
63 T.C. 1
- United States Tax Court
- 1974
Allen v. Commissioner
61 T.C. 125
- United States Tax Court
- 1973
Sawelson v. Commissioner
61 T.C. 109
- United States Tax Court
- 1973
Mathews v. Commissioner
61 T.C. 12
- United States Tax Court
- 1973
Dixon v. Commissioner
60 T.C. 802
- United States Tax Court
- 1973
Rea v. Commissioner
60 T.C. 717
- United States Tax Court
- 1973
Graphic Press, Inc. v. Commissioner
60 T.C. 674
- United States Tax Court
- 1973
Gawler v. Commissioner
60 T.C. 647
- United States Tax Court
- 1973
Estate of Pickard v. Commissioner
60 T.C. 618
- United States Tax Court
- 1973
Indian Trail Trading Post, Inc. v. Commissioner
60 T.C. 497
- United States Tax Court
- 1973
Atwood Grain & Supply Co. v. Commissioner
60 T.C. 412
- United States Tax Court
- 1973
Lieberfarb v. Commissioner
60 T.C. 350
- United States Tax Court
- 1973
Cummings v. Commissioner
60 T.C. 91
- United States Tax Court
- 1973
Maxcy v. Commissioner
59 T.C. 716
- United States Tax Court
- 1973
Carnegie Productions, Inc. v. Commissioner
59 T.C. 642
- United States Tax Court
- 1973
Green v. Commissioner
59 T.C. 456
- United States Tax Court
- 1972
Funkhouser v. Commissioner
58 T.C. 940
- United States Tax Court
- 1972
Estate of Falese v. Commissioner
58 T.C. 895
- United States Tax Court
- 1972
Clark v. Commissioner
58 T.C. 519
- United States Tax Court
- 1972
James A. Messer Co. v. Commissioner
57 T.C. 848
- United States Tax Court
- 1972
Dielectric Materials Co. v. Commissioner
57 T.C. 587
- United States Tax Court
- 1972
Kentucky Central Life Insurance v. Commissioner
57 T.C. 482
- United States Tax Court
- 1972
Wood v. Commissioner
57 T.C. 220
- United States Tax Court
- 1971
Nicholls, North, Buse Co. v. Commissioner
56 T.C. 1225
- United States Tax Court
- 1971
Warner v. Commissioner
56 T.C. 1126
- United States Tax Court
- 1971
Elrick v. Commissioner
56 T.C. 903
- United States Tax Court
- 1971
Estate of DeBie v. Commissioner
56 T.C. 876
- United States Tax Court
- 1971
Oden v. Commissioner
56 T.C. 569
- United States Tax Court
- 1971
F. D. Bissett & Son, Inc. v. Commissioner
56 T.C. 453
- United States Tax Court
- 1971
Smith v. Commissioner
56 T.C. 263
- United States Tax Court
- 1971
Estate of Beck v. Commissioner
56 T.C. 297
- United States Tax Court
- 1971
Estate of Jones v. Commissioner
56 T.C. 35
- United States Tax Court
- 1971
Papa v. Commissioner
55 T.C. 1140
- United States Tax Court
- 1971
Toledo TV Cable Co. v. Commissioner
55 T.C. 1107
- United States Tax Court
- 1971
Corbett v. Commissioner
55 T.C. 884
- United States Tax Court
- 1971
Cincinnati Transit, Inc. v. Commissioner
55 T.C. 879
- United States Tax Court
- 1971
Adirondack League Club v. Commissioner
55 T.C. 796
- United States Tax Court
- 1971
King v. Commissioner
55 T.C. 677
- United States Tax Court
- 1971
Columbia Pictures Industries, Inc. v. Commissioner
55 T.C. 649
- United States Tax Court
- 1971
Kern v. Commissioner
55 T.C. 405
- United States Tax Court
- 1970
Osborne v. Commissioner
55 T.C. 329
- United States Tax Court
- 1970
Smith v. Commissioner
55 T.C. 260
- United States Tax Court
- 1970
Gerlach v. Commissioner
55 T.C. 156
- United States Tax Court
- 1970
Estate of Dorn v. Commissioner
54 T.C. 1651
- United States Tax Court
- 1970
Hine v. Commissioner
54 T.C. 1552
- United States Tax Court
- 1970
Picchione v. Commissioner
54 T.C. 1490
- United States Tax Court
- 1970
Malkan v. Commissioner
54 T.C. 1305
- United States Tax Court
- 1970
Hardy v. Commissioner
54 T.C. 1194
- United States Tax Court
- 1970
Montgomery Co. v. Commissioner
54 T.C. 986
- United States Tax Court
- 1970
Fisher v. Commissioner
54 T.C. 905
- United States Tax Court
- 1970
Owens Machinery Co. v. Commissioner
54 T.C. 877
- United States Tax Court
- 1970
Blue Flame Gas Co. v. Commissioner
54 T.C. 584
- United States Tax Court
- 1970
Bartel v. Commissioner
54 T.C. 25
- United States Tax Court
- 1970
Estate of Bruchmann v. Commissioner
53 T.C. 403
- United States Tax Court
- 1969
Loper Sheet Metal, Inc. v. Commissioner
53 T.C. 385
- United States Tax Court
- 1969
Rodney v. Commissioner
53 T.C. 287
- United States Tax Court
- 1969
Ragland Investment Co. v. Commissioner
52 T.C. 867
- United States Tax Court
- 1969
Reich v. Commissioner
52 T.C. 700
- United States Tax Court
- 1969
Tribune Publishing Co. v. Commissioner
52 T.C. 717
- United States Tax Court
- 1969
Coors Porcelain Co. v. Commissioner
52 T.C. 682
- United States Tax Court
- 1969
Corn Belt Hatcheries of Arkansas, Inc. v. Commissioner
52 T.C. 636
- United States Tax Court
- 1969
Lemery v. Commissioner
52 T.C. 367
- United States Tax Court
- 1969
Lansing Broadcasting Co. v. Commissioner
52 T.C. 299
- United States Tax Court
- 1969
Beirne v. Commissioner
52 T.C. 210
- United States Tax Court
- 1969
Henry C. Beck Co. v. Commissioner
52 T.C. 1
- United States Tax Court
- 1969
Baan v. Commissioner
51 T.C. 1032
- United States Tax Court
- 1969
Dear Publication & Radio, Inc. v. Commissioner
31 T.C. 1168
- United States Tax Court
- 1969
Miller v. Commissioner
51 T.C. 915
- United States Tax Court
- 1969
Estate of Hutchinson v. Commissioner
51 T.C. 874
- United States Tax Court
- 1969
Montgomery v. Commissioner
51 T.C. 410
- United States Tax Court
- 1968
Estate of Johnston v. Commissioner
51 T.C. 290
- United States Tax Court
- 1968
KIRO, Inc. v. Commissioner
51 T.C. 155
- United States Tax Court
- 1968
Penn v. Commissioner
51 T.C. 144
- United States Tax Court
- 1968
McSpadden v. Commissioner
50 T.C. 478
- United States Tax Court
- 1968
Smith v. Commissioner
50 T.C. 273
- United States Tax Court
- 1968
Felman v. Commissioner
49 T.C. 599
- United States Tax Court
- 1968
Lots, Inc. v. Commissioner
49 T.C. 541
- United States Tax Court
- 1968
Perry v. Commissioner
49 T.C. 508
- United States Tax Court
- 1968
Smith v. Commissioner
49 T.C. 476
- United States Tax Court
- 1968
Thompson v. Commissioner
49 T.C. 230
- United States Tax Court
- 1967
Estate of Duttenhofer v. Commissioner
49 T.C. 200
- United States Tax Court
- 1967
Olson v. Commissioner
49 T.C. 84
- United States Tax Court
- 1967
Ward v. Commissioner
48 T.C. 803
- United States Tax Court
- 1967
Plowden v. Commissioner
48 T.C. 666
- United States Tax Court
- 1967
Johnson v. Commissioner
48 T.C. 636
- United States Tax Court
- 1967
Larkin v. Commissioner
48 T.C. 629
- United States Tax Court
- 1967
Warner v. Commissioner
48 T.C. 49
- United States Tax Court
- 1967
Holmes v. Commissioner
47 T.C. 622
- United States Tax Court
- 1967
Dunlap & Associates, Inc. v. Commissioner
47 T.C. 542
- United States Tax Court
- 1967
Decision, Inc. v. Commissioner
47 T.C. 58
- United States Tax Court
- 1966
Estate of Varian v. Commissioner
47 T.C. 34
- United States Tax Court
- 1966
Ferguson v. Commissioner
47 T.C. 11
- United States Tax Court
- 1966
Joseph E. Seagram & Sons, Inc. v. Commissioner
46 T.C. 698
- United States Tax Court
- 1966
Crosby Valve & Gage Co. v. Commissioner
46 T.C. 641
- United States Tax Court
- 1966
De La Garza v. Commissioner
46 T.C. 446
- United States Tax Court
- 1966
Stanley v. Commissioner
45 T.C. 555
- United States Tax Court
- 1966
Melone v. Commissioner
45 T.C. 501
- United States Tax Court
- 1966
Perlmutter v. Commissioner
45 T.C. 311
- United States Tax Court
- 1965
Usher v. Commissioner
45 T.C. 205
- United States Tax Court
- 1965
Kay v. Commissioner
44 T.C. 660
- United States Tax Court
- 1965
Estate of Benjamin ex rel. First National Bank of Chicago v. Commissioner
44 T.C. 598
- United States Tax Court
- 1965
Hunter v. Commissioner
44 T.C. 109
- United States Tax Court
- 1965
Swenson v. Commissioner
43 T.C. 897
- United States Tax Court
- 1965
Armstrong v. Commissioner
43 T.C. 733
- United States Tax Court
- 1965
Kaplan v. Commissioner
43 T.C. 663
- United States Tax Court
- 1965
Statler Trust v. Commissioner
43 T.C. 208
- United States Tax Court
- 1964
Hambuechen v. Commissioner
43 T.C. 90
- United States Tax Court
- 1964
Peace v. Commissioner
43 T.C. 1
- United States Tax Court
- 1964
Blueberry Land Co. v. Commissioner
42 T.C. 1137
- United States Tax Court
- 1964
Swartz v. Commissioner
42 T.C. 859
- United States Tax Court
- 1964
Columbus & Greenville Railway Co. v. Commissioner
42 T.C. 834
- United States Tax Court
- 1964
Estate of Miller v. Commissioner
42 T.C. 593
- United States Tax Court
- 1964
Dillard Paper Co. v. Commissioner
42 T.C. 588
- United States Tax Court
- 1964
Hilgemeier v. Commissioner
42 T.C. 496
- United States Tax Court
- 1964
Myers v. Commissioner
42 T.C. 195
- United States Tax Court
- 1964
Indiana Broadcasting Corp. v. Commissioner
41 T.C. 793
- United States Tax Court
- 1964
Overlakes Corp. v. Commissioner
41 T.C. 503
- United States Tax Court
- 1964
Lacey v. Commissioner
41 T.C. 329
- United States Tax Court
- 1963
Corbett v. Commissioner
41 T.C. 96
- United States Tax Court
- 1963
Himmel v. Commissioner
41 T.C. 62
- United States Tax Court
- 1963
Greenvine Corp. v. Commissioner
40 T.C. 926
- United States Tax Court
- 1963
Standard Coat, Apron & Linen Service, Inc. v. Commissioner
40 T.C. 858
- United States Tax Court
- 1963
Electric Regulator Corp. v. Commissioner
40 T.C. 757
- United States Tax Court
- 1963
R. E. Moorhead & Son, Inc. v. Commissioner
40 T.C. 704
- United States Tax Court
- 1963
Estate of Dierks v. Commissioner
40 T.C. 539
- United States Tax Court
- 1963
Cotter v. Commissioner
40 T.C. 506
- United States Tax Court
- 1963
Zelco, Inc. v. Commissioner
40 T.C. 326
- United States Tax Court
- 1963
Estate of Tomec v. Commissioner
40 T.C. 134
- United States Tax Court
- 1963
Cohen v. Commissioner
39 T.C. 1055
- United States Tax Court
- 1963
Estate of Snider v. Commissioner
39 T.C. 341
- United States Tax Court
- 1962
United Control Corp. v. Commissioner
38 T.C. 957
- United States Tax Court
- 1962
Tucker v. Commissioner
38 T.C. 955
- United States Tax Court
- 1962
Potter v. Commissioner
38 T.C. 951
- United States Tax Court
- 1962
James M. Pierce Corp. v. Commissioner
38 T.C. 643
- United States Tax Court
- 1962
de Baca v. Commissioner
38 T.C. 609
- United States Tax Court
- 1962
Cockrell v. Commissioner
38 T.C. 470
- United States Tax Court
- 1962
Ross v. Commissioner
38 T.C. 309
- United States Tax Court
- 1962
Bardwell v. Commissioner
38 T.C. 84
- United States Tax Court
- 1962
J. C. Penney Co. v. Commissioner
37 T.C. 1013
- United States Tax Court
- 1962
Goldstein v. Commissioner
37 T.C. 897
- United States Tax Court
- 1962
Rockwell v. Commissioner
37 T.C. 246
- United States Tax Court
- 1961
Lane v. Commissioner
37 T.C. 188
- United States Tax Court
- 1961
Hayward v. Commissioner
37 T.C. 78
- United States Tax Court
- 1961
Roberts & Porter, Inc. v. Commissioner
37 T.C. 23
- United States Tax Court
- 1961
Samann v. Commissioner
36 T.C. 1011
- United States Tax Court
- 1961
Westinghouse Broadcasting Co. v. Commissioner
36 T.C. 912
- United States Tax Court
- 1961
Makransky v. Commissioner
36 T.C. 446
- United States Tax Court
- 1961
Vaughan v. Commissioner
36 T.C. 350
- United States Tax Court
- 1961
12701 Shaker Boulevard Co. v. Commissioner
36 T.C. 255
- United States Tax Court
- 1961
Zimmerman v. Commissioner
36 T.C. 235
- United States Tax Court
- 1961
Guglielmetti v. Commissioner
35 T.C. 668
- United States Tax Court
- 1961
Smith v. Commissioner
34 T.C. 1100
- United States Tax Court
- 1960
Pontiac v. Commissioner
34 T.C. 1065
- United States Tax Court
- 1960
Cowden v. Commissioner
34 T.C. 819
- United States Tax Court
- 1960
Kershaw v. Commissioner
34 T.C. 453
- United States Tax Court
- 1960
Schulz v. Commissioner
34 T.C. 235
- United States Tax Court
- 1960
Ragner v. Commissioner
34 T.C. 111
- United States Tax Court
- 1960
Whitaker v. Commissioner
34 T.C. 106
- United States Tax Court
- 1960
Smith v. Commissioner
33 T.C. 861
- United States Tax Court
- 1960
Coady v. Commissioner
33 T.C. 771
- United States Tax Court
- 1960
Goldfarb v. Commissioner
33 T.C. 568
- United States Tax Court
- 1959
Estate of Semmes v. Commissioner
32 T.C. 1218
- United States Tax Court
- 1959
Boatman v. Commissioner
32 T.C. 1188
- United States Tax Court
- 1959
R. J. Peacock Canning Co. v. Commissioner
32 T.C. 1061
- United States Tax Court
- 1959
Kane Chevrolet Co. v. Commissioner
32 T.C. 596
- United States Tax Court
- 1959
Bentley v. Commissioner
32 T.C. 177
- United States Tax Court
- 1959
Ernst v. Commissioner
32 T.C. 181
- United States Tax Court
- 1959
Milgroom v. Commissioner
31 T.C. 1256
- United States Tax Court
- 1959
Cooper v. Commissioner
31 T.C. 1155
- United States Tax Court
- 1959
Thomas v. Commissioner
31 T.C. 1009
- United States Tax Court
- 1959
Hillard v. Commissioner
31 T.C. 961
- United States Tax Court
- 1959
Culhane v. Commissioner
31 T.C. 758
- United States Tax Court
- 1959
Dixie Portland Flour Co. v. Commissioner
31 T.C. 641
- United States Tax Court
- 1958
Newlin v. Commissioner
31 T.C. 451
- United States Tax Court
- 1958
Kentucky Farm & Cattle Co. v. Commissioner
30 T.C. 1355
- United States Tax Court
- 1958
Prater v. Commissioner
30 T.C. 1262
- United States Tax Court
- 1958
Harrah v. Commissioner
30 T.C. 1236
- United States Tax Court
- 1958
Estate of Cunha v. Commissioner
30 T.C. 812
- United States Tax Court
- 1958
Trust of Spero v. Commissioner
30 T.C. 845
- United States Tax Court
- 1958
Texas Trade School v. Commissioner
30 T.C. 642
- United States Tax Court
- 1958
Ruoff v. Commissioner
30 T.C. 204
- United States Tax Court
- 1958
Hahn v. Commissioner
30 T.C. 195
- United States Tax Court
- 1958
McCurnin v. Commissioner
30 T.C. 143
- United States Tax Court
- 1958
Estate of Want v. Commissioner
29 T.C. 1223
- United States Tax Court
- 1958
Barbour v. Commissioner
29 T.C. 1039
- United States Tax Court
- 1958
Estate of Goldstein v. Commissioner
29 T.C. 931
- United States Tax Court
- 1958
Boykin v. Commissioner
29 T.C. 813
- United States Tax Court
- 1958
Jones v. Commissioner
29 T.C. 601
- United States Tax Court
- 1957
Federated Mutual Implement & Hardware Insurance v. Commissioner
29 T.C. 262
- United States Tax Court
- 1957
Big Four Oil & Gas Co. v. Commissioner
29 T.C. 31
- United States Tax Court
- 1957
Gwendolen v. Commissioner
28 T.C. 1222
- United States Tax Court
- 1957
Property Owners Mutual Insurance Co. v. Commissioner
28 T.C. 1007
- United States Tax Court
- 1957
Picard v. Commissioner
28 T.C. 955
- United States Tax Court
- 1957
Estate of Zobel v. Commissioner
28 T.C. 885
- United States Tax Court
- 1957
Weil v. Commissioner
28 T.C. 809
- United States Tax Court
- 1957
A. B. Farquhar Co. v. Commissioner
28 T.C. 748
- United States Tax Court
- 1957
Schmidt v. Commissioner
28 T.C. 367
- United States Tax Court
- 1957
McKay Machine Co. v. Commissioner
28 T.C. 185
- United States Tax Court
- 1957
St. Louis, Rocky Mountain & Pacific Co. v. Commissioner
28 T.C. 28
- United States Tax Court
- 1957
Federation Bank & Trust Co. v. Commissioner
27 T.C. 960
- United States Tax Court
- 1957
Estate of Riegelman v. Commissioner
27 T.C. 833
- United States Tax Court
- 1957
National Bank of Commerce of Seattle v. Commissioner
27 T.C. 762
- United States Tax Court
- 1957
Patent Button Co. of Tennessee v. Commissioner
27 T.C. 471
- United States Tax Court
- 1956
Kolkey v. Commissioner
27 T.C. 37
- United States Tax Court
- 1956
Faulk v. Commissioner
26 T.C. 948
- United States Tax Court
- 1956
Tobey v. Commissioner
26 T.C. 610
- United States Tax Court
- 1956
Wilson v. Commissioner
26 T.C. 474
- United States Tax Court
- 1956
Ruge v. Commissioner
26 T.C. 138
- United States Tax Court
- 1956
Estate of Audenried v. Commissioner
26 T.C. 120
- United States Tax Court
- 1956
Dietz v. Commissioner
25 T.C. 1255
- United States Tax Court
- 1956
Fried v. Commissioner
25 T.C. 1241
- United States Tax Court
- 1956
Dodge v. Commissioner
25 T.C. 1022
- United States Tax Court
- 1956
Lesavoy Foundation v. Commissioner
25 T.C. 924
- United States Tax Court
- 1956
Zack v. Commissioner
25 T.C. 676
- United States Tax Court
- 1955
Brady v. Commissioner
25 T.C. 682
- United States Tax Court
- 1955
Estate of Alexander v. Commissioner
25 T.C. 600
- United States Tax Court
- 1955
Perrault v. Commissioner
25 T.C. 439
- United States Tax Court
- 1955
Rodgers v. Commissioner
25 T.C. 254
- United States Tax Court
- 1955
Gleis v. Commissioner
24 T.C. 941
- United States Tax Court
- 1955
Estate of Miller v. Commissioner
24 T.C. 923
- United States Tax Court
- 1955
Whittall v. Commissioner
24 T.C. 808
- United States Tax Court
- 1955
Estate of Jardell v. Commissioner
24 T.C. 652
- United States Tax Court
- 1955
Estate of Fairchild v. Commissioner
3 V.I. 465
- United States Tax Court
- 1955
Cameron Machine Co. v. Commissioner
24 T.C. 394
- United States Tax Court
- 1955
Church's English Shoes, Ltd. v. Commissioner
24 T.C. 56
- United States Tax Court
- 1955
Platt Trailer Co. v. Commissioner
23 T.C. 1065
- United States Tax Court
- 1955
Goldstein Brothers, Inc. v. Commissioner
23 T.C. 1047
- United States Tax Court
- 1955
Andrews v. Commissioner
23 T.C. 1026
- United States Tax Court
- 1955
Davies v. Commissioner
23 T.C. 524
- United States Tax Court
- 1954
Showell v. Commissioner
23 T.C. 495
- United States Tax Court
- 1954
M/V Nonsuco, Inc. v. Commissioner
23 T.C. 361
- United States Tax Court
- 1954
Greenbros, Inc. v. Commissioner
23 T.C. 226
- United States Tax Court
- 1954
Breece Veneer & Panel Co. v. Commissioner
22 T.C. 1386
- United States Tax Court
- 1954
Aaron v. Commissioner
22 T.C. 1370
- United States Tax Court
- 1954
Houston Title Guaranty Co. v. Commissioner
22 T.C. 989
- United States Tax Court
- 1954
Perry v. Commissioner
22 T.C. 968
- United States Tax Court
- 1954
Estate of Green v. Commissioner
22 T.C. 728
- United States Tax Court
- 1954
White v. Commissioner
22 T.C. 585
- United States Tax Court
- 1954
Grogan Manufacturing Co. v. Commissioner
22 T.C. 161
- United States Tax Court
- 1954
de Reitzes-Marienwert v. Commissioner
21 T.C. 846
- United States Tax Court
- 1954
Estate of Landau v. Commissioner
21 T.C. 727
- United States Tax Court
- 1954
Estate of Gibbs v. Commissioner
21 T.C. 443
- United States Tax Court
- 1954
Waldorf System, Inc. v. Commissioner
21 T.C. 252
- United States Tax Court
- 1953
Staab v. Commissioner
20 T.C. 834
- United States Tax Court
- 1953
Barry-Wehmiller Machinery Co. v. Commissioner
20 T.C. 705
- United States Tax Court
- 1953
Chas. Schaefer & Son, Inc. v. Commissioner
20 T.C. 558
- United States Tax Court
- 1953
Bentex Oil Corp. v. Commissioner
20 T.C. 565
- United States Tax Court
- 1953
Estate of Derby v. Commissioner
20 T.C. 164
- United States Tax Court
- 1953
W. G. Maguire & Co. v. Commissioner
20 T.C. 20
- United States Tax Court
- 1953
Adam, Meldrum & Anderson Co. v. Commissioner
19 T.C. 1130
- United States Tax Court
- 1953
Miller v. Commissioner
19 T.C. 1046
- United States Tax Court
- 1953
R. W. Eldridge Co. v. Commissioner
19 T.C. 792
- United States Tax Court
- 1953
Newman v. Commissioner
19 T.C. 708
- United States Tax Court
- 1953
East Texas Theatres, Inc. v. Commissioner
19 T.C. 615
- United States Tax Court
- 1952
McDaniel v. Commissioner
19 T.C. 474
- United States Tax Court
- 1952
du Pont v. Commissioner
19 T.C. 377
- United States Tax Court
- 1952
Richards v. Commissioner
19 T.C. 366
- United States Tax Court
- 1952
Strickland Cotton Mills v. Commissioner
19 T.C. 151
- United States Tax Court
- 1952
Hertig v. Commissioner
19 T.C. 109
- United States Tax Court
- 1952
Luton v. Commissioner
18 T.C. 1153
- United States Tax Court
- 1952
Spangler v. Commissioner
18 T.C. 976
- United States Tax Court
- 1952
Thompson v. Commissioner
18 T.C. 742
- United States Tax Court
- 1952
Hedges v. Commissioner
18 T.C. 681
- United States Tax Court
- 1952
Desks, Inc. v. Commissioner
18 T.C. 674
- United States Tax Court
- 1952
Danz v. Commissioner
18 T.C. 454
- United States Tax Court
- 1952
White v. Commissioner
18 T.C. 385
- United States Tax Court
- 1952
Farmers Creamery Co. of Fredericksburg v. Commissioner
18 T.C. 241
- United States Tax Court
- 1952
West Missouri Power Co. v. Commissioner
18 T.C. 105
- United States Tax Court
- 1952
White v. Commissioner
17 T.C. 1562
- United States Tax Court
- 1952
Estate of Caswell v. Commissioner
17 T.C. 1190
- United States Tax Court
- 1952
L. A. Clarke & Son, Inc. v. Commissioner
17 T.C. 1120
- United States Tax Court
- 1952
Sabine Royalty Corp. v. Commissioner
17 T.C. 1071
- United States Tax Court
- 1951
Roehl Construction Co. v. Commissioner
17 T.C. 1037
- United States Tax Court
- 1951
Birmingham Terminal Co. v. Commissioner
17 T.C. 1011
- United States Tax Court
- 1951
Tecumseh Coal Corp. v. Commissioner
17 T.C. 636
- United States Tax Court
- 1951
Winnick v. Commissioner
17 T.C. 538
- United States Tax Court
- 1951
Prosperity Co. v. Commissioner
17 T.C. 171
- United States Tax Court
- 1951
Bates Motor Transport Lines Inc. v. Commissioner
17 T.C. 151
- United States Tax Court
- 1951
National Builders, Inc. v. Secretary of War
16 T.C. 1220
- United States Tax Court
- 1951
Estate of Harrison v. Commissioner
16 T.C. 727
- United States Tax Court
- 1951
Crowncraft, Inc. v. Commissioner
16 T.C. 690
- United States Tax Court
- 1951
Virginia Stage Lines, Inc. v. Commissioner
16 T.C. 557
- United States Tax Court
- 1951
Alexandria Amusement Corp. v. Commissioner
16 T.C. 446
- United States Tax Court
- 1951
Weeks v. Commissioner
16 T.C. 248
- United States Tax Court
- 1951
Wiener Machinery Co. v. Commissioner
16 T.C. 48
- United States Tax Court
- 1951
Leo Kahn Furniture Co. v. Commissioner
15 T.C. 918
- United States Tax Court
- 1950
Henry Watterson Hotel Co. v. Commissioner
15 T.C. 902
- United States Tax Court
- 1950
McKnight v. Commissioner
15 T.C. 730
- United States Tax Court
- 1950
Estate of Selznick v. Commissioner
15 T.C. 716
- United States Tax Court
- 1950
Springfield Plywood Corp. v. Commissioner
15 T.C. 697
- United States Tax Court
- 1950
Home Title Guaranty Co. v. Commissioner
15 T.C. 637
- United States Tax Court
- 1950
Cage v. Commissioner
15 T.C. 529
- United States Tax Court
- 1950
Hug Co. v. War Contracts Price Adjustment Board
14 T.C. 621
- United States Tax Court
- 1950
Richardson v. Commissioner
14 T.C. 547
- United States Tax Court
- 1950
Modesto Dry Yard, Inc. v. Commissioner
14 T.C. 374
- United States Tax Court
- 1950
Visintainer v. Commissioner
13 T.C. 805
- United States Tax Court
- 1949
Stifel, Nicolaus & Co. v. Commissioner
13 T.C. 755
- United States Tax Court
- 1949
Joan Carol Corp. v. Commissioner
13 T.C. 83
- United States Tax Court
- 1949
Nachman v. Commissioner
12 T.C. 1204
- United States Tax Court
- 1949
Mutual Fire, Marine & Inland Insurance v. Commissioner
12 T.C. 1057
- United States Tax Court
- 1949
Copeland v. Commissioner
12 T.C. 1020
- United States Tax Court
- 1949
Astoria Marine Construction Co. v. Commissioner
12 T.C. 798
- United States Tax Court
- 1949
Ames Trust & Savings Bank v. Commissioner
12 T.C. 770
- United States Tax Court
- 1949
Kohlhase v. Commissioner
12 T.C. 725
- United States Tax Court
- 1949
Topeka Insurors v. Commissioner
12 T.C. 428
- United States Tax Court
- 1949
Waters v. Commissioner
12 T.C. 414
- United States Tax Court
- 1949
Havey v. Commissioner
12 T.C. 409
- United States Tax Court
- 1949
Michaels v. Commissioner
12 T.C. 17
- United States Tax Court
- 1949
Dyer Engineers, Inc. v. Commissioner
10 T.C. 1265
- United States Tax Court
- 1948
Coast Carton Co. v. Commissioner
10 T.C. 894
- United States Tax Court
- 1948
Smith v. Commissioner
10 T.C. 701
- United States Tax Court
- 1948
Estate of Brudermann v. Commissioner
10 T.C. 560
- United States Tax Court
- 1948
Tovrea Land & Cattle Co. v. Commissioner
10 T.C. 90
- United States Tax Court
- 1948
Buffalo Meter Co. v. Commissioner
10 T.C. 83
- United States Tax Court
- 1948
de Marco v. Commissioner
9 T.C. 1188
- United States Tax Court
- 1947
Philadelphia Transportation Co. v. Commissioner
9 T.C. 1018
- United States Tax Court
- 1947
Estate of Carey v. Commissioner
9 T.C. 1047
- United States Tax Court
- 1947
Estate of Werbelovsky v. Commissioner
9 T.C. 689
- United States Tax Court
- 1947
Norbury Sanatorium Co. v. Commissioner
9 T.C. 586
- United States Tax Court
- 1947
Estate of Cook v. Commissioner
9 T.C. 563
- United States Tax Court
- 1947
Goldwyn v. Commissioner
9 T.C. 510
- United States Tax Court
- 1947
Marks v. Commissioner
8 T.C. 1255
- United States Tax Court
- 1947
Lion Clothing Co. v. Commissioner
8 T.C. 1181
- United States Tax Court
- 1947
Zacek v. Commissioner
8 T.C. 1056
- United States Tax Court
- 1947
Emery v. Commissioner
8 T.C. 979
- United States Tax Court
- 1947
Anderson v. Commissioner
8 T.C. 921
- United States Tax Court
- 1947
Lamar Creamery Co. v. Commissioner
8 T.C. 928
- United States Tax Court
- 1947
Koppers Co. v. Commissioner
8 T.C. 886
- United States Tax Court
- 1947
Connelly v. Commissioner
8 T.C. 848
- United States Tax Court
- 1947
Francis v. Commissioner
8 T.C. 822
- United States Tax Court
- 1947
Cesanelli v. Commissioner
8 T.C. 776
- United States Tax Court
- 1947
Blake v. Commissioner
8 T.C. 546
- United States Tax Court
- 1947
Feathers v. Commissioner
8 T.C. 376
- United States Tax Court
- 1947
Estate of Budlong v. Commissioner
8 T.C. 284
- United States Tax Court
- 1947
Curtis v. Commissioner
8 T.C. 266
- United States Tax Court
- 1947
Foster v. Commissioner
8 T.C. 197
- United States Tax Court
- 1947
Jamison v. Commissioner
8 T.C. 173
- United States Tax Court
- 1947
Estate of Laughlin v. Commissioner
8 T.C. 33
- United States Tax Court
- 1947
Palomar Laundry v. Commissioner
7 T.C. 1300
- United States Tax Court
- 1946
West Construction Co. v. Commissioner
7 T.C. 974
- United States Tax Court
- 1946
Scruggs-Vandervoort-Barney, Inc. v. Commissioner
7 T.C. 779
- United States Tax Court
- 1946
Kalchthaler v. Commissioner
7 T.C. 625
- United States Tax Court
- 1946
Sokol v. Commissioner
7 T.C. 567
- United States Tax Court
- 1946
Chapman Chevrolet Co. v. Commissioner
7 T.C. 428
- United States Tax Court
- 1946
Conant v. Commissioner
7 T.C. 453
- United States Tax Court
- 1946
Simons v. Commissioner
7 T.C. 114
- United States Tax Court
- 1946
Wyant v. Commissioner
6 T.C. 565
- United States Tax Court
- 1946
Sunnen v. Commissioner
6 T.C. 431
- United States Tax Court
- 1946
Armour v. Commissioner
6 T.C. 359
- United States Tax Court
- 1946
Geyer, Cornell & Newell, Inc. v. Commissioner
6 T.C. 96
- United States Tax Court
- 1946
American Coast Line, Inc. v. Commissioner
6 T.C. 67
- United States Tax Court
- 1946
Fairfield Steamship Corp. v. Commissioner
5 T.C. 566
- United States Tax Court
- 1945
Curry v. Commissioner
5 T.C. 577
- United States Tax Court
- 1945
R. C. Harvey Co. v. Commissioner
5 T.C. 431
- United States Tax Court
- 1945
Estate of Awrey v. Commissioner
5 T.C. 222
- United States Tax Court
- 1945
Dennison v. Commissioner
4 T.C. 806
- United States Tax Court
- 1945
American Box Shook Export Ass'n v. Commissioner
4 T.C. 758
- United States Tax Court
- 1945
Estes v. Commissioner
4 T.C. 691
- United States Tax Court
- 1945
Moore, Inc. v. Commissioner
4 T.C. 404
- United States Tax Court
- 1944
Allport v. Commissioner
4 T.C. 401
- United States Tax Court
- 1944
Your Health Club, Inc. v. Commissioner
4 T.C. 385
- United States Tax Court
- 1944
Sunderland v. Commissioner
4 T.C. 88
- United States Tax Court
- 1944