1961
619 United States Tax Court opinions from 1961.
- Weinrich v. Commissioner Nov 29, 1961 Docket Nos. 80375, 80376 37 T.C. 365; 1961 U.S. Tax Ct. LEXIS 23
- Pachella v. Commissioner Nov 28, 1961 37 T.C. 347; 1961 U.S. Tax Ct. LEXIS 26
- Westphal v. Commissioner Nov 28, 1961 37 T.C. 340; 1961 U.S. Tax Ct. LEXIS 25
- Parker v. Commissioner Nov 27, 1961 37 T.C. 331; 1961 U.S. Tax Ct. LEXIS 27
- Parker v. Commissioner Nov 27, 1961 37 T.C. 331
- Brenhouse v. Commissioner Nov 24, 1961 37 T.C. 326; 1961 U.S. Tax Ct. LEXIS 28
- Elkin v. Commissioner Nov 24, 1961 Docket No. 84572. 20 T.C.M. 1657; 1961 Tax Ct. Memo LEXIS 29; 1961 T.C. Memo. 320
- S. E. Maitland Brenhouse v. Commissioner Nov 24, 1961 37 T.C. 326
- Carp v. Commissioner Nov 22, 1961 20 T.C.M. 1772; 1961 Tax Ct. Memo LEXIS 11; 1961 T.C. Memo. 340
- Lovett v. Commissioner Nov 22, 1961 Docket No. 71565 37 T.C. 317; 1961 U.S. Tax Ct. LEXIS 29
- Lovett v. Commissioner Nov 22, 1961 37 T.C. 317
- Mendelson v. Commissioner Nov 22, 1961 20 T.C.M. 1653; 1961 Tax Ct. Memo LEXIS 30; 1961 T.C. Memo. 319
- Hyatt v. Commissioner Nov 21, 1961 20 T.C.M. 1635; 1961 Tax Ct. Memo LEXIS 31; 1961 T.C. Memo. 318
- Orangeburg Mfg. Co. v. Commissioner Nov 21, 1961 37 T.C. 251; 1961 U.S. Tax Ct. LEXIS 32
- Rockwell v. Commissioner Nov 21, 1961 37 T.C. 246; 1961 U.S. Tax Ct. LEXIS 31
- Roussel v. Commissioner Nov 21, 1961 Docket No. 77992 37 T.C. 235; 1961 U.S. Tax Ct. LEXIS 30
- Burdorf v. Commissioner Nov 20, 1961 20 T.C.M. 1621; 1961 Tax Ct. Memo LEXIS 32; 1961 T.C. Memo. 315
- Estate of Alper v. Commissioner Nov 20, 1961 20 T.C.M. 1626; 1961 Tax Ct. Memo LEXIS 33; 1961 T.C. Memo. 316
- Pohn v. Commissioner Nov 20, 1961 20 T.C.M. 1632; 1961 Tax Ct. Memo LEXIS 34; 1961 T.C. Memo. 317
- Paul Small Artists, Ltd. v. Commissioner Nov 17, 1961 37 T.C. 223; 1961 U.S. Tax Ct. LEXIS 33
- Porterfield v. Commissioner Nov 17, 1961 20 T.C.M. 1619; 1961 Tax Ct. Memo LEXIS 35; 1961 T.C. Memo. 314
- Wilson v. Comm'r Nov 17, 1961 37 T.C. 230; 1961 U.S. Tax Ct. LEXIS 34
- American Can Co. v. Commissioner Nov 16, 1961 37 T.C. 198; 1961 U.S. Tax Ct. LEXIS 35
- Fanelli v. Commissioner Nov 15, 1961 20 T.C.M. 1617; 1961 Tax Ct. Memo LEXIS 36; 1961 T.C. Memo. 313
- Blake v. Commissioner Nov 14, 1961 20 T.C.M. 1606; 1961 Tax Ct. Memo LEXIS 37; 1961 T.C. Memo. 311
- Connally v. Commissioner Nov 14, 1961 20 T.C.M. 1613; 1961 Tax Ct. Memo LEXIS 38; 1961 T.C. Memo. 312
- Lane v. Commissioner Nov 14, 1961 37 T.C. 188; 1961 U.S. Tax Ct. LEXIS 36
- Cain v. Comm'r Nov 13, 1961 37 T.C. 185; 1961 U.S. Tax Ct. LEXIS 37
- Daro v. Commissioner Nov 13, 1961 20 T.C.M. 1588; 1961 Tax Ct. Memo LEXIS 40; 1961 T.C. Memo. 309
- Delaney v. Commissioner Nov 13, 1961 20 T.C.M. 1602; 1961 Tax Ct. Memo LEXIS 41; 1961 T.C. Memo. 310
- Hendrick v. Commissioner Nov 13, 1961 20 T.C.M. 1586; 1961 Tax Ct. Memo LEXIS 39; 1961 T.C. Memo. 308
- Bowden Concrete Products, Inc. v. Commissioner Nov 9, 1961 20 T.C.M. 1584; 1961 Tax Ct. Memo LEXIS 42; 1961 T.C. Memo. 307
- Fitzsimons v. Commissioner Nov 8, 1961 Docket No. 78732 37 T.C. 179; 1961 U.S. Tax Ct. LEXIS 38; 15 Oil & Gas Rep. 219
- Peninsular Metal Products Corp. v. Commissioner Nov 7, 1961 Docket No. 82074 37 T.C. 172; 1961 U.S. Tax Ct. LEXIS 39
- Consumers Credit Rural Electric Cooperative Corp. v. Commissioner Oct 31, 1961 37 T.C. 136; 1961 U.S. Tax Ct. LEXIS 45
- Electric Tachometer Corp. v. Commissioner Oct 31, 1961 37 T.C. 158; 1961 U.S. Tax Ct. LEXIS 47
- Essenfeld v. Commissioner Oct 31, 1961 37 T.C. 117; 1961 U.S. Tax Ct. LEXIS 42
- Estate of Krafft v. Commissioner Oct 31, 1961 20 T.C.M. 1571; 1961 Tax Ct. Memo LEXIS 48; 1961 T.C. Memo. 305
- Estate of McDaniel v. Commissioner Oct 31, 1961 20 T.C.M. 1551; 1961 Tax Ct. Memo LEXIS 45; 1961 T.C. Memo. 302; 15 Oil & Gas Rep. 231
- Fuller v. Commissioner Oct 31, 1961 Docket No. 79728 37 T.C. 147; 1961 U.S. Tax Ct. LEXIS 46
- Graves v. Commissioner Oct 31, 1961 37 T.C. 133; 1961 U.S. Tax Ct. LEXIS 44
- Harrod v. Commissioner Oct 31, 1961 Docket No. 81541. 20 T.C.M. 1544; 1961 Tax Ct. Memo LEXIS 43; 1961 T.C. Memo. 300
- Kimes v. Commissioner Oct 31, 1961 20 T.C.M. 1561; 1961 Tax Ct. Memo LEXIS 46; 1961 T.C. Memo. 303
- Lounsbury v. Commissioner Oct 31, 1961 37 T.C. 163; 1961 U.S. Tax Ct. LEXIS 48
- Mathews v. Commissioner Oct 31, 1961 20 T.C.M. 1565; 1961 Tax Ct. Memo LEXIS 47; 1961 T.C. Memo. 304
- Oleck v. Commissioner Oct 31, 1961 20 T.C.M. 1580; 1961 Tax Ct. Memo LEXIS 49; 1961 T.C. Memo. 306
- Sheaffer v. Commissioner Oct 31, 1961 37 T.C. 99; 1961 U.S. Tax Ct. LEXIS 40
- Swenson v. Commissioner Oct 31, 1961 37 T.C. 124; 1961 U.S. Tax Ct. LEXIS 43
- Toll v. Commissioner Oct 31, 1961 20 T.C.M. 1548; 1961 Tax Ct. Memo LEXIS 44; 1961 T.C. Memo. 301
- Universal Casting Corp. v. Commissioner Oct 31, 1961 37 T.C. 107; 1961 U.S. Tax Ct. LEXIS 41