1961
619 United States Tax Court opinions from 1961.
- Estate of Hawley v. Commissioner Feb 17, 1961 20 T.C.M. 210; 1961 Tax Ct. Memo LEXIS 309; 1961 T.C. Memo. 38
- Hummel v. Commissioner Feb 17, 1961 20 T.C.M. 170; 1961 Tax Ct. Memo LEXIS 314; 1961 T.C. Memo. 34
- Kisting v. Commissioner Feb 17, 1961 20 T.C.M. 14; 1961 Tax Ct. Memo LEXIS 345; 1961 T.C. Memo. 3
- Worth v. Commissioner Feb 17, 1961 20 T.C.M. 216; 1961 Tax Ct. Memo LEXIS 310; 1961 T.C. Memo. 39
- Appleby v. Commissioner Feb 16, 1961 35 T.C. 755; 1961 U.S. Tax Ct. LEXIS 223
- Green v. Commissioner Feb 16, 1961 35 T.C. 764; 1961 U.S. Tax Ct. LEXIS 224
- Kenner v. Commissioner Feb 15, 1961 20 T.C.M. 185; 1961 Tax Ct. Memo LEXIS 311; 1961 T.C. Memo. 37
- Brown v. Commissioner Feb 14, 1961 20 T.C.M. 177; 1961 Tax Ct. Memo LEXIS 313; 1961 T.C. Memo. 36
- Harris v. Commissioner Feb 14, 1961 20 T.C.M. 174; 1961 Tax Ct. Memo LEXIS 312; 1961 T.C. Memo. 35
- Joseph L. O'Brien Co. v. Commissioner Feb 13, 1961 Docket No. 69785 35 T.C. 750; 1961 U.S. Tax Ct. LEXIS 225
- Hennen v. Commissioner Feb 10, 1961 35 T.C. 747; 1961 U.S. Tax Ct. LEXIS 226
- Crosby v. Commissioner Feb 9, 1961 Docket Nos. 67195, 67218 35 T.C. 739; 1961 U.S. Tax Ct. LEXIS 227
- Graves v. Commissioner Feb 9, 1961 20 T.C.M. 148; 1961 Tax Ct. Memo LEXIS 315; 1961 T.C. Memo. 32
- Young v. Commissioner Feb 9, 1961 20 T.C.M. 150; 1961 Tax Ct. Memo LEXIS 316; 1961 T.C. Memo. 33
- Yetter v. Commissioner Feb 8, 1961 35 T.C. 737; 1961 U.S. Tax Ct. LEXIS 228
- Colin v. Commissioner Feb 7, 1961 20 T.C.M. 145; 1961 Tax Ct. Memo LEXIS 317; 1961 T.C. Memo. 31
- Herr v. Commissioner Feb 6, 1961 Docket Nos. 78089, 78090 35 T.C. 732; 1961 U.S. Tax Ct. LEXIS 230
- Konner v. Commissioner Feb 6, 1961 35 T.C. 727; 1961 U.S. Tax Ct. LEXIS 229
- Agnellino v. Commissioner Jan 31, 1961 20 T.C.M. 100; 1961 Tax Ct. Memo LEXIS 318; 1961 T.C. Memo. 22
- American Spring & Wire Specialty Co. v. Commissioner Jan 31, 1961 20 T.C.M. 116; 1961 Tax Ct. Memo LEXIS 322; 1961 T.C. Memo. 26
- Army Times Sales Co. v. Commissioner Jan 31, 1961 Docket Nos. 71150, 71151 35 T.C. 688; 1961 U.S. Tax Ct. LEXIS 233
- Army Times Sales Co. v. Commissioner Jan 31, 1961 35 T.C. 688
- Berner v. Commissioner Jan 31, 1961 20 T.C.M. 107; 1961 Tax Ct. Memo LEXIS 319; 1961 T.C. Memo. 23
- Boe v. Commissioner Jan 31, 1961 35 T.C. 720; 1961 U.S. Tax Ct. LEXIS 237
- Brighton Recreations, Inc. v. Commissioner Jan 31, 1961 20 T.C.M. 127; 1961 Tax Ct. Memo LEXIS 325; 1961 T.C. Memo. 29
- Consolidated Gas & Equipment Co. v. Commissioner Jan 31, 1961 35 T.C. 675; 1961 U.S. Tax Ct. LEXIS 231
- Dillard v. Commissioner Jan 31, 1961 20 T.C.M. 137; 1961 Tax Ct. Memo LEXIS 326; 1961 T.C. Memo. 30
- Dunham v. Commissioner Jan 31, 1961 35 T.C. 705; 1961 U.S. Tax Ct. LEXIS 234
- Estate of Russek v. Commissioner Jan 31, 1961 20 T.C.M. 123; 1961 Tax Ct. Memo LEXIS 324; 1961 T.C. Memo. 28
- Irving-Kolmar Corp. v. Commissioner Jan 31, 1961 Docket No. 88967 35 T.C. 712; 1961 U.S. Tax Ct. LEXIS 235
- Pollnow v. Commissioner Jan 31, 1961 35 T.C. 715; 1961 U.S. Tax Ct. LEXIS 236
- Simon v. Commissioner Jan 31, 1961 20 T.C.M. 112; 1961 Tax Ct. Memo LEXIS 321; 1961 T.C. Memo. 25
- Stephenson v. Commissioner Jan 31, 1961 20 T.C.M. 118; 1961 Tax Ct. Memo LEXIS 323; 1961 T.C. Memo. 27
- Wattley v. Commissioner Jan 31, 1961 20 T.C.M. 111; 1961 Tax Ct. Memo LEXIS 320; 1961 T.C. Memo. 24
- Williams v. Commissioner Jan 31, 1961 35 T.C. 685; 1961 U.S. Tax Ct. LEXIS 232
- Guglielmetti v. Commissioner Jan 30, 1961 35 T.C. 668; 1961 U.S. Tax Ct. LEXIS 239
- Kaufman v. Commissioner Jan 30, 1961 Docket No. 68587 35 T.C. 663; 1961 U.S. Tax Ct. LEXIS 238
- Langeloth Townsite Co. v. Commissioner Jan 30, 1961 Docket Nos. 71279, 71287. 20 T.C.M. 91; 1961 Tax Ct. Memo LEXIS 327; 1961 T.C. Memo. 21
- Bialock v. Commissioner Jan 27, 1961 35 T.C. 649; 1961 U.S. Tax Ct. LEXIS 240
- Estate of Melnik v. Commissioner Jan 27, 1961 20 T.C.M. 74; 1961 Tax Ct. Memo LEXIS 328; 1961 T.C. Memo. 18
- Herter v. Commissioner Jan 27, 1961 20 T.C.M. 78; 1961 Tax Ct. Memo LEXIS 329; 1961 T.C. Memo. 19
- Kirsch v. Commissioner Jan 27, 1961 20 T.C.M. 89; 1961 Tax Ct. Memo LEXIS 330; 1961 T.C. Memo. 20
- Greystone Granite Quarries, Inc. v. Commissioner Jan 26, 1961 20 T.C.M. 66; 1961 Tax Ct. Memo LEXIS 332; 1961 T.C. Memo. 16
- International Color Gravure, Inc. v. Commissioner Jan 26, 1961 20 T.C.M. 61; 1961 Tax Ct. Memo LEXIS 331; 1961 T.C. Memo. 15
- Miller v. Comm'r Jan 26, 1961 35 T.C. 631; 1961 U.S. Tax Ct. LEXIS 241
- Miller v. Commissioner Jan 26, 1961 35 T.C. 631
- Starrels v. Commissioner Jan 26, 1961 35 T.C. 646; 1961 U.S. Tax Ct. LEXIS 242
- Weinfeld v. Commissioner Jan 26, 1961 20 T.C.M. 70; 1961 Tax Ct. Memo LEXIS 333; 1961 T.C. Memo. 17
- Freund v. Commissioner Jan 25, 1961 35 T.C. 629; 1961 U.S. Tax Ct. LEXIS 243
- Wollar v. Commissioner Jan 25, 1961 20 T.C.M. 59; 1961 Tax Ct. Memo LEXIS 334; 1961 T.C. Memo. 14